2023-2024 First Interim Report

December 8, 2023

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

	

TABLE OF CONTENTS

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

General Fund……………………………………………………………………………………………………...	2-32 Narrative……………………………………………………………………………………………………...	2-10 Revenue………………………………………………………………………………………………………       11-17 Expenditures………………………………………………………………………………………………….       18-32

Charter School Fund……………………………………………………………………………………………...	33-45 Narrative……………………………………………………………………………………………………...	33-36 Revenue………………………………………………………………………………………………………	37-38 Expenditures………………………………………………………………………………………………….	39-45

Adult Education…………………………………………………………………………………………………..	46-60 Narrative……………………………………………………………………………………………………...	46-50 Revenue………………………………………………………………………………………………………	51-52 Expenditures………………………………………………………………………………………………….	53-60

Child Development……………………………………………………………………………………………….	61-78 Narrative……………………………………………………………………………………………………...	61-66 Revenue………………………………………………………………………………………………………	67-69 Expenditures………………………………………………………………………………………………….	70-78

Cafeteria………………………………………………………………………………………………………….	79-91 Narrative……………………………………………………………………………………………………...	79-83 Revenue………………………………………………………………………………………………………	84-85 Expenditures………………………………………………………………………………………………….	86-91

Other Funds………………………………………………………………………………………………………	92-138

-i-

CLOVIS UNIFIED SCHOOL DISTRICT

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

Corrine Folmer, Ed.D.	District Superintendent

Introduction

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

During the 2023-24 fiscal year, the Board has utilized the "single step" budget calendar in meeting its legal requirements regarding the adoption of the annual operating budget. The District's budget was adopted by the Board at its June 14, 2023 meeting.

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

Separate financial reports have been prepared for the General Fund, Charter School Fund, Adult Education Fund, Child Development Fund, and the Cafeteria Fund which compares the Adopted Budget as approved by the Governing	Board,	with	the	First	Interim budgeted revenues and expenditures for the 2023-24 fiscal year. In addition, the financial reports for these funds are preceded by a narrative, which briefly summarizes major differences between budgets for revenue and expenditure categories. The section titled “All Other Funds” of the District is included for a more comprehensive view of all District funds but does not include a narrative. The format for this report is similar to the Adopted Budget for easier reading and data comprehension.

1

GENERAL FUND

Summary Revisions to General Fund Budget

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

I. 2023-24 REVENUES

A. Local Control Funding Formula (LCFF) Revenues

LCFF Revenues changed from $498,454,573 at Adopted Budget to $498,343,209 at First Interim, a decrease of $111,364. Due to the implementation	of	California	Universal Transitional	Kindergarten	(TK)      and	the requirement     for     two     adults	for     every     24 students,        District’s        receive        a        LCFF augmentation for TK students. District TK enrollment came in lower than projected, resulting in a lower than projected P-2 average daily attendance (ADA). At Adopted TK ADA was projected to be 893 and the First Interim projection is 873, a decrease of 20 ADA. Additionally,     due     to     a     reduction     in	the unduplicated          pupil          percentage,	the supplemental grant portion of the LCFF was reduced. The District saw UPP reduce from a 48.60% three-year rolling average at Adopted to

48.18% at First Interim. Finally, LCFF Revenues are based on current year, prior year, or the prior three-year average ADA whichever is greater. For 2023-24, the District is projected to be funded on the prior three-year average ADA. Due to a revised P-2 ADA report for the 2022-23 fiscal year, the District’s average ADA increased from 40,449.51 at Adopted to 40,477.48 at First Interim, an increase of 27.97 ADA. The impact of these adjustments to LCFF revenue is outlined below.

Item
Increased ADA TK Adjustment
Supplemental Grant Change from Adopted

2023-24 Adopted Budget

$ 498,454,573

to 1st Interim

2023-24
1st Int. Budget
	
Budget Adjustment $           322,632
(88,648)
		(345,348) $           (111,364)

Increase/(Decrease)

$	(111,364)

$ 498,343,209

2

B. Federal Revenues

Federal Revenues changed from $ 46,368,724 at Adopted Budget to $56,961,857 at First Interim, an increase of $10,593,132.	This increase was primarily due to the posting of deferred revenues from COVID relief funds and other federal funding sources. The adjustments to Federal Revenues are as follows:

Item COVID
Title I/II/III/IV School Climate Gra Other Federal Gran
Change from Adopte

2023-24 Adopted Budget

$ 46,368,724

nt ts
d to 1st Interim

2023-24
1st Int. Budget
	
Budget Adjustment $ 7,741,305
2,423,081 366,550
              62,196 $ 10,593,132

Increase/(Decrease)

$ 10,593,132

$ 56,961,857

C. Other State Revenues

Other	State	Revenues	changed	from $99,854,882        at	Adopted        Budget        to $100,712,158 at First Interim, an increase of $857,276. Much of the increase is due to the District recognizing revenue for grants with prior-year	balances.      The      CTE	Incentive, Universal Pre-K, IEEEP and COVID grants can only have revenue recognized in the year the funds are spent. Since these grants had unused balances from last year, the District is carrying

over the remaining balances and posting budget for deferred revenue in 2023-24, resulting in increases to the Other State Revenue category. With the passage of Prop 28, the District had prepared to receive $6.5M for the new resource since the allocations were not finalized at the time of adopting the budget. Now that the allocations for Prop 28 have been released, the Prop 28 budget was adjusted to align with this year’s allocation. Lottery projections at Adopted were based on the latest rates released at the time. Lottery projections were increased to account for anticipated revenue earnings based on historical trends. The Special Education Early Intervention grant was increased to account for updated enrollment and funding rate projections as of First Interim.

Item
CTE Incentive Gra Lottery
Universal Pre-K Special Education IEEEP Grant COVID
Other State Grants Arts & Music in Sc STRS on Behalf
Change from Adopte

2023-24 Adopted Budget

$ 99,854,882

nt

Early Int.

hools (Prop 28)

d to 1st Interim

2023-24
1st Int. Budget
	
Budget Adjustment $ 2,723,695
2,648,618 1,564,216 290,073 206,240 193,608
(38,691) (101,576) (6,628,907)
$     857,276

Increase/(Decrease)

$     857,276

$ 100,712,158

3

D. Local Revenues

Local Revenues changed from $15,416,068 at Adopted Budget to $16,991,605 at First Interim, an increase of $1,575,538.	Fee revenues for Sierra Outdoor School (SOS) were budgeted conservatively at Adopted, updated projections resulted in an increase in fee revenues. Sports & Recreation along with Aquatics, Gym & Dance and	CitiKids	revenues	increased	due	to projection updates. Medi-Cal/SMAA revenues are not budgeted at Adopted and get added to the budget when there is data to better support the projections.	The adjustments to Local Revenues follow:

Item
Sierra Outdoor Sch Medi-Cal/SMAA Sports and Recreat Aquatics, Gym & D CitiKids
Other Local Fees Change from Adopte

2023-24 Adopted Budget

$ 15,416,068

ool

ion ance

d to 1st Interim

2023-24
1st Int. Budget
	
Budget Adjustment $     617,904
343,198 276,964 130,963 103,664
       102,845 $ 1,575,538

Increase/(Decrease)

$ 1,575,538

$ 16,991,605

E. Other Transfers In

Other Transfers In changed from $330,000 at Adopted Budget to $780,431 at First Interim, an increase of $450,431. The increase is due to increasing transfers in from the Certificates of Participation	(COP)	fund	to	cover	vehicle purchases.

Change from Adopted

2023-24 Adopted Budget

$ 330,000
	
to 1st Interim

2023-24
1st Int. Budget
	
$ 450,431

Increase/(Decrease)

$ 450,431

$ 780,431

F. Other Financing Sources

Other Financing Sources of $ 0 are unchanged at First Interim.

Change from Adopted

2023-24 Adopted Budget

$ 0
	
to 1st Interim

2023-24
1st Int. Budget
	
$ -0-

Increase/(Decrease)

$ -0-

$ 0

4

G. Total General Fund Revenues

Total General Fund Revenues changed from $660,424,247	at	Adopted	Budget	to $673,789,261 at First Interim, an increase of $13,365,014.

Change from Adopted

2023-24 Adopted Budget

$ 660,424,247
	
to 1st Interim

2023-24
1st Int. Budget
	
$ 13,365,014

Increase/(Decrease)

$ 13,365,014

$ 673,789,261

II. 2023-24 EXPENDITURES

A. Certificated Personnel Salaries

Certificated Personnel Salaries changed from $247,595,356	at	Adopted	Budget	to $265,629,791 at First Interim, an increase of $18,034,435. The change is primarily due to the 5.5% salary schedule increase approved by the Board in June 2023. The salary increase was not included in the Adopted Budget as the budget was developed prior to the approval of salary	schedule       increases.	Additionally, projected enrollment at Adopted was 42,077, actual     CBEDS     enrollment	is     42,634,     an increase of 557 students. An additional 9 APUs were added to accommodate the increase in students. It’s important to note, because the

District LCFF is based on the prior three-year average ADA, the increased enrollment did not generate additional LCFF revenues.	Finally, budget was reclassified to certificated salaries from other classifications.	The reclassification of funds throughout a budget year is normal and at First Interim is related to stipends, hourly, and business support substitutes. Following are the areas of change:

Item
Salary Schedule Inc One-time/Carryover Reclassification of b Additional APUs
Change from Adopted

2023-24 Adopted Budget

$ 247,595,356

rease

udget

to 1st Interim

2023-24
1st Int. Budget
	
Budget Adjustment $ 11,783,050
3,530,096 1,451,677
      1,269,612 $ 18,034,435

Increase/(Decrease)

$ 18,034,435

$ 265,629,791

B. Classified Personnel Salaries

Classified Personnel Salaries changed from $101,117,478	at	Adopted	Budget	to $107,757,641 at First Interim, an increase of $6,640,163. The change is primarily due to the 5.5% salary schedule increase approved by the Board in June 2023. Additionally, the District adjusted its budget to account for classified positions that were approved to be funded by one-time grants. Use of one-time funding

5

sources such as the COVID relief dollars has allowed the District to better respond to the needs of students and staff throughout the district and continue to mitigate learning loss from the pandemic. Fee-based programs have experienced increased participation therefore the need for additional stipends to serve the students. Finally, a vacancy factor is used when budgeting	special	education	instructional assistants.    As	our    salary	schedules	have become more competitive and we are offering more full-time positions our vacancy rate is decreasing. The current projected increase is being offset by using one-time dollars.      The District will continue to evaluate and adjust the budgeting of the vacancy rate as needed.

Item
Salary Schedule In Instructional Assis One-time/Carryove Fee-based program
Change from Adopte

2023-24 Adopted Budget

$ 101,117,478

crease tants
r s
d to 1st Interim

2023-24
1st Int. Budget
	
Budget Adjustment $ 3,393,411
2,348,245 579,873
      365,118 $ 6,640,163

Increase/(Decrease)

$ 6,640,163

$ 107,757,641

C. Employee Benefits

Employee Benefits changed from $ 184,591,524 at Adopted Budget to $ 185,749,303 at First interim, an increase of $ 1,157,779.	This is primarily	due	to	the	increased     salaries previously discussed. The increase was offset by a decrease to the CalSTRS on behalf entry. CalSTRS on behalf is a revenue and expense equivalent to the District’s share of the State’s STRS liability.         Following are the areas of change:

Item
Other Adjustments Salary Schedule In
STRS on Behalf Change from Adopte

2023-24 Adopted Budget

$ 184,591,524

crease

d to 1st Interim

2023-24
1st Int. Budget
	
Budget Adjustment $ 4,401,223
3,385,463
 (6,628,907) $ 1,157,779

Increase/(Decrease)

$ 1,157,779

$ 185,749,303

6

D. Books, Supplies and Other Materials

Books, Supplies and Other Materials changed from	$52,315,910	at	Adopted	Budget	to $70,719,078 at First Interim, an increase of $18,403,166. This increase was primarily due to adding budget for the previously mentioned one-time grants, including the COVID Relief funded	grants	as     well	as	the     Educator Effectiveness Block Grant, A-G Completion Grant     and	Arts,	Music     and     Instruction Discretionary Block grant. Additionally, this category of expenditures increased due to the posting of allowable carryover for school site and department budgets. Textbook adjustments were made as well to align with the latest plan for textbook adoption. Finally supply budget was reclassified into other classifications such as school business substitutes, hourly salaries, and stipends.

		
	Item
			Budget Adjustment
		
	One-Time Grants
			$ 19,502,938
			
	Site/Department Carryover
			3,656,600
			
	Textbook Adjustments
			(1,083,236
	)
		
	Reclassification of Budget
			     (3,673,136)
			
Change from Adopted

2023-24 Adopted Budget

$ 52,315,910
	to 1st Interim

2023-24
1st Int. Budget
	$ 18,403,166

Increase/(Decrease)

$ 18,403,166

$ 70,719,078

E. Contracted Services and Other Operating Expenditures

Contracted	Services	and	Other	Operating Expenditures changed from $43,432,088	at Adopted Budget to $48,706,977 at First Interim, an increase of $5,274,889.      The increase is largely due to the addition of the budget for the one-time grants as mentioned in previous sections. Utility budgets were increased to account for higher than projected energy costs. Software budget was increased, using one-time funds, to account for updated needs for the 2023-24 school year. Carryover budget was allocated to a school bus painting project. One-time	funds      were      added	for      Teaching Pyramid/West Ed in the Universal Pre-K Grant and budget was increased for contracts with Comprehensive Youth Services in LCAP. The budget adjustments at First Interim were made to align with projected needs for the 2023-24 school     year.	The     Changes     in     Contracted Services and Other Operating Expenditures are as follows:

7

Item
One-Time Grants PG&E
Software
Bus Painting Projec Travel/Conference Teaching Pyramid/ Other Services and Comprehensive You
Change from Adopte

2023-24 Adopted Budget

$ 43,432,088

t

West Ed Operating th Services
d to 1st Interim

2023-24
1st Int. Budget
	
Budget Adjustment $ 1,724,3787
725,000 684,802 500,000 472,782 537,695 367,567
          262,656 $ 5,274,889

Increase/(Decrease)

$ 5,274,889

$ 48,706,977

F. Capital Outlay

Capital Outlay changed from $7,019,167 at Adopted Budget to $15,877,991 at First Interim, an increase of $8,858,824.	The increase is primarily due to AB181 funds being allocated for school bus, utility cart, and white fleet replacement	purchases.	The	District	has budgeted the purchase of 9 transit buses, 4 special education buses, 6 electric utility carts, and is evaluating which white fleet vehicles will be replaced. Finally, COVID funds that can be used for capital projects are set aside to complete HVAC replacement for units over 15 years	old      with	higher      efficiency      units throughout the district. This project is expected to be completed in the summer of 2024.

Item
One-Time Funded Transportation/Pla White Fleet
Other Capital Outl Change from Adopte

2023-24 Adopted Budget

$ 7,019,167

Grants
nt Ops Equip.

ay
d to 1st Interim

2023-24
1st Int. Budget
	
Budget Adjustment $ 3,851,469
3,285,035 1,450,431
         271,889 $ 8,858,824

Increase/(Decrease)

$ 8,858,824

$ 15,877,991

G. Other Outgo Expenditures

Other	Outgo	Expenditures	changed	from $466,542 at Adopted Budget to $2,487,059 at First Interim, an increase of $2,020,517. This increase is due to the reclassification of supply budget to Other Outgo to cover debt serve payments	for      the	2023      Certificate      of Participation.

Change from Adopted

2023-24 Adopted Budget

$ 466,542
	
to 1st Interim

2023-24
1st Int. Budget
	
$ 2,020,517

Increase/(Decrease)

$ 2,020,517

$ 2,487,059

8

H. Inter-fund Transfers Out	III.	Total General Fund Expenditures

Inter-fund	Transfers	Out	changed	from $6,971,136 at Adopted Budget to $8,971,136 at First Interim, an increase of $2,000,000. The increase is due to a transfer of Special Education Citi-Kids carryover to a facility fund to assist with the funding of the new building planned with the District Campus expansion project.

Change from Adopted

2023-24 Adopted Budget

$ 6,971,136
	
to 1st Interim

2023-24
1st Int. Budget
	
$ 2,000,000

Increase/(Decrease)

$ 2,000,000

$ 8,971,136

Total General Fund Expenditures changed from $643,509,201	at	Adopted	Budget	to $705,898,974 at First Interim, an increase of $62,389,773.

Change from Adopted

2023-24 Adopted Budget

$ 643,509,201
	
to 1st Interim

2023-24
1st Int. Budget
	
$ 62,389,773

Increase/(Decrease)

$ 62,389,773

$ 705,898,974

9

IV.	Fund Balance	Beginning Fund Balance, Unaudited 7/1/23	$ 243,341,591

Total revenues are $673,789,261 and total expenditures	are	$705,898,974,	at	First Interim. This results in a deficit of $32,109,713, an ongoing operating deficit of $8,296,487, and an estimated general reserve percentage of 7.18%	after     committing	the	10%     board approved minimum reserve.

2023-24 Revenues                              673,789,261 2023-24 Expenditures                      705,898,974

Surplus/(Deficit) (1)

Ending Fund Balance, 6/30/24, Projected

Components of Fund Balance:

Non-Spendable:
Revolving Cash Reserve	144,000 Pre-Paid Expenditures                                543,716 Store’s Inventory Reserve                    1,458,342

     (32,109,713)

$ 211,231,878

Restricted:

Learning Recovery Block Grant Arts, Music, Instruct. Grant Textbooks (Lottery)
Kitchen Infrastructure

Committed:
10% Stabilization (BP 3100) Future Growth (Unallocated) Textbook
Capital Equipment Refresh Subtotal of Components

39,703,708 20,173,179
6,652,514 3,627,012

70,589,897 8,135,351 6,288,289 3,250,961
     160,566,969

Estimated General Reserve 6/30/24 General Reserve as % of Expenditures

One-Time Items

State Grant Carryover LCAP Carryover
One-Time State Apportionments Technology Student Refresh Citi-Kids Carryover
Site Discretionary Carryover One-Time Revenues
Total One-Time (2)

Ongoing Operating Deficit (1 + 2)

$ 50,664,907 7.18%

$     6,379,096 5,926,471 4,664,188 4,095,450 2,233,858 2,052,959
     (1,538,778) $ 23,813,244

$	(8.296.487)

10

Fund: 01 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

01 - GENERAL FUND	$689,796,254	$660,424,247	$673,789,261	($16,006,994)	$13,365,014	(2.3)	2.0
	
8010 - 8099 Revenue Limit Sources

8011 - LCFF State Aid - Current Year

801100 - REVENUE LIMIT STATE AID

329,299,795

$329,299,795

285,841,696

$285,841,696

265,893,703

$265,893,703

(63,406,092)

($63,406,092)

(19,947,993)	(19.3)	(7.0)

($19,947,993)	(19.3)	(7.0)

8012 - Education Protection Account State Aid - Current Year

801200 - EDUCATIONAL PROTECTION ACCT.

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

8021 - Homeowners' Exemptions 802100 - RL HOMEOWNERS

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

8041 - Secured Roll Taxes

804100 - RL SECURED ROLL TAXES

8042 - Unsecured Roll Taxes

804200 - RL UNSECURRED ROLL TAXES

8043 - Prior Years' Taxes

804300 - RL PRIOR YRS TAXES

8044 - Supplemental Taxes

804400 - RL SUPPLEMENTAL TAXES

8045 - Education Revenue Augmentation Fund (ERAF)

804500 - RL ERAF

34,583,480 $34,583,480

1,247,086 $1,247,086

657,200 $657,200

10,037 $10,037

98,413,456 $98,413,456

4,614,210 $4,614,210

499,181 $499,181

1,370,132 $1,370,132

(3,294,187)

($3,294,187)

121,531,278 $121,531,278

0 $0

668,648 $668,648

9,231 $9,231

90,559,866 $90,559,866

4,288,403 $4,288,403

153,489 $153,489

1,093,609 $1,093,609

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

11

128,686,629 $128,686,629

0 $0

657,200 $657,200

10,037 $10,037

98,413,456 $98,413,456

4,614,210 $4,614,210

429,184 $429,184

1,370,132 $1,370,132

(3,294,187)

($3,294,187)

94,103,149 $94,103,149

(1,247,086) ($1,247,086)

0 $0

0 $0

0 $0

0 $0

(69,997) ($69,997)

0 $0

0

$0

7,155,351 $7,155,351

0 $0

(11,448) ($11,448)

806 $806

7,853,590 $7,853,590

325,807 $325,807

275,695 $275,695

276,523 $276,523

24,126

$24,126

272.1                       5.9 272.1                       5.9

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

0.0                     (1.7) 0.0                    (1.7)

0.0                       8.7 0.0                       8.7

0.0                       8.7 0.0                       8.7

0.0                       7.6 0.0                       7.6

(14.0)                   179.6 (14.0)                   179.6

0.0                     25.3 0.0                     25.3

0.0	(0.7)

0.0	(0.7)

Fund: 01 SubFund: -

8010 - 8099 Revenue Limit Sources

8047 - Community Redevelopment Funds

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

804700 - RL COMM REDEVL FUNDS

8082 - Other In-Lieu Taxes

808200 - RL OTH IN-LIEU TAXES

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

8091 - LCFF Transfers - Current Year

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

4,156,508 $4,156,508

8,522 $8,522

(4,261) ($4,261)

0 0

$0

0                  4,156,508 $0                $4,156,508

0                                  0 $0                               $0

0                                  0 $0                               $0

0                                  0 0                                  0

$0	$0

0 $0

(8,522) ($8,522)

4,261 $4,261

0 0

$0

4,156,508 $4,156,508

0 $0

0 $0

0 0

$0

0.0                      N/A 0.0                     N/A

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

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

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

N/A	N/A

8096 - Transfers to Charter Schools in Lieu of Property Taxes

809600 - IN LIEU PROPERTY TAX TRANSFER

8010 - 8099 Revenue Limit Sources

Percent of Total

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

$469,055,148

68.0%

(2,373,334) ($2,373,334)

$498,454,573

75.5%

(2,593,662) ($2,593,662)

$498,343,209

74.0%

(87,652) ($87,652)

$29,288,061

(220,328)                       3.5                       9.3 ($220,328)                       3.5                       9.3

($111,364)	6.2	0.0

12

Fund: 01 SubFund: -

8100 - 8299 Federal Revenue

8181 - Special Education - Entitlement

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

818100 - FED SP ED ENTITLEMENT

8182 - Special Education - Discretionary Grants

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

8281 - FEMA

828100 - FEMA REVENUES

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

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

8290 - All Other Federal Revenue

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

8100 - 8299 Federal Revenue

Percent of Total

7,793,453 $7,793,453

836,681 1,602,032

$2,438,713

0 $0

0 $0

0 $0

0 19,407,473 16,396,980

$35,804,453

$46,036,619

6.7%

7,498,227 $7,498,227

700,159 0

$700,159

0 $0

0 $0

0 $0

0 38,170,338 0

$38,170,338

$46,368,724

7.0%

7,498,227 $7,498,227

716,775 0

$716,775

0 $0

0 $0

0 $0

0 45,994,439 2,752,415

$48,746,855

$56,961,857

8.5%

(295,226) ($295,226)

(119,906) (1,602,032)

($1,721,938)

0 $0

0 $0

0 $0

0 26,586,966 (13,644,565)

$12,942,401

$10,925,238

0 $0

16,616 0

$16,616

0 $0

0 $0

0 $0

0 7,824,101 2,752,415

$10,576,516

$10,593,132

(3.8)                       0.0 (3.8)                       0.0

(14.3)                       2.4 (100.0)                      N/A

(70.6)	2.4

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

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

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

N/A	N/A 137.0                     20.5 (83.2)                      N/A

36.1	27.7

23.7	22.8

13

Fund: 01 SubFund: -

8300 - 8599 Other State Revenue

8311 - Other State Apportionments - Current Year

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

831100 - ST OTH APPORTIONMENTS

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

8520 - Child Nutrition

852000 - ST CHILD NUTRITION

8550 - Mandated Cost Reimbursements 855000 - ST MANDATED REIMB

8560 - State Lottery Revenue

856000 - ST LOTTERY 856001 - ST LOTTERY PR YR

8590 - All Other State Revenue

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

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

8631 - Sale of Equipment and Supplies

863100 - LOC SALE OF EQUIP

37,513,374 $37,513,374

(125,687) ($125,687)

3,627,012 $3,627,012

1,741,145 $1,741,145

12,239,648 343,834

$12,583,482

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

$102,133,870

$157,473,196 22.8%

32,720

$32,720

38,259,105 $38,259,105

0 $0

0 $0

1,744,958 $1,744,958

9,761,469 0

$9,761,469

0 49,515,164 574,187

$50,089,350

$99,854,882 15.1%

25,000

$25,000

38,259,105 $38,259,105

0 $0

0 $0

1,736,757 $1,736,757

11,719,160 690,927

$12,410,087

0 43,444,112 4,862,097

$48,306,209

$100,712,158 14.9%

25,000

$25,000

745,731 $745,731

125,687 $125,687

(3,627,012) ($3,627,012)

(4,388) ($4,388)

(520,488) 347,094

($173,394)

(968,038) (54,501,133) 1,641,510

($53,827,661)

($56,761,038)

(7,720)

($7,720)

0 $0

0 $0

0 $0

(8,201) ($8,201)

1,957,691 690,927

$2,648,618

0 (6,071,052) 4,287,910

($1,783,141)

$857,276

0

$0

2.0                       0.0 2.0                       0.0

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

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

(0.3)                     (0.5) (0.3)                    (0.5)

(4.3)                     20.1 100.9                      N/A

(1.4)	27.1

(100.0)                      N/A (55.6)                  (12.3) 51.0                   746.8

(52.7)	(3.6)

(36.0)	0.9

(23.6)	0.0

(23.6)	0.0

14

Fund: 01 SubFund: -

8600 - 8799 Other Local Revenue

8639 - All Other Sales

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

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

8650 - Leases and Rentals

865000 - LOC LEASES & RENTAL

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

145,608 21,146 0
4,685 0

$171,439

31,350 $31,350

4,228,377

$4,228,377

138,000 19,800 0
0 0

$157,800

36,000 $36,000

1,925,000

$1,925,000

151,000 21,300 0
4,000 0

$176,300

36,000 $36,000

1,925,000

$1,925,000

5,392 154
0 (685) 0

$4,861

4,650 $4,650

(2,303,377)

($2,303,377)

13,000                       3.7                       9.4 1,500                       0.7                       7.6 0                      N/A                      N/A 4,000                  (14.6)                      N/A 0                      N/A                      N/A

$18,500	2.8	11.7

0                     14.8                       0.0 $0                     14.8                       0.0

0	(54.5)	0.0

$0	(54.5)	0.0

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

866200 - NET INC(DEC) FAIR VALUE INVEST

8677 - Interagency Services Between LEAs 867700 - LOC INTERAGENCY

8689 - All Other Fees and Contracts

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

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

0 $0

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

$6,618,199

0 $0

0 $0

3,542,209 1,800 3,700 1,000
0 0 0 0 0
1,748,944 630,000

$5,927,653

0 $0

0 $0

3,721,133 7,334 7,540 2,725
180 0 0 0 0
2,222,800 765,000

$6,726,712

5,601,456 $5,601,456

0 $0

11,913 335 (10) (2,866) (1,390) (1,148) 0
0 (2,000) 99,921 3,759

$108,513

0 $0

0 $0

178,924 5,534 3,840 1,725 180
0 0 0 0
473,856 135,000

$799,059

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

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

0.3                       5.1 4.8                   307.4 (0.1)                   103.8 (51.3)                   172.5 (88.5)                      N/A
(100.0)                      N/A N/A                      N/A N/A                      N/A (100.0)                      N/A 4.7                     27.1
0.5	21.4

1.6	13.5

15

Fund: 01 SubFund: -

8600 - 8799 Other Local Revenue

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

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

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

8699 - All Other Local Revenue

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

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

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

8600 - 8799 Other Local Revenue

Percent of Total

4,261 $4,261

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

$10,035,894

1,377,702 $1,377,702

$16,898,486

2.4%

0 $0

0 0
2,858,396 0
90,000 150,000 0
0 0 0
2,611,054 0 0 0 0 0 0 0
297,698

$6,007,147

1,337,467 $1,337,467

$15,416,068

2.3%

0 $0

0 0
3,551,710 0
90,000 150,000 0
0 0
26,723 2,714,718 0
0 0 0 0 0 0
197,166

$6,730,316

1,372,277 $1,372,277

$16,991,605

2.5%

(4,261) ($4,261)

0 0
(2,877,213) 2,674 (30,301) (112,339)
0 (247,545) 0 (97,777) 125,734 0
0 0 0 0 0 0
(68,810)

($3,305,578)

(5,425) ($5,425)

$93,120

0 $0

0 0
693,315 0 0 0 0 0 0
26,723 103,664 0
0 0 0 0 0 0
(100,532)

$723,169

34,810 $34,810

$1,575,538

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

N/A                      N/A N/A                      N/A (44.8)                     24.3 (100.0)                      N/A (25.2)                       0.0 (42.8)                       0.0 N/A                      N/A (100.0)                      N/A N/A                      N/A (78.5)                      N/A 4.9                       4.0 N/A                      N/A N/A                      N/A N/A                      N/A N/A                      N/A N/A                      N/A N/A                      N/A N/A                      N/A (25.9)                  (33.8)

(32.9)	12.0

(0.4)                       2.6 (0.4)                       2.6

0.6	10.2

16

Fund: 01 SubFund: -

8900 - 8929 Interfund Transfers In

8912 - Between General Fund and Special Reserve Fund

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

891209 - TRANSFER FR SELF INS FUND

8919 - Other Authorized Interfund Transfers In

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

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

8972 - Proceeds from Capital Leases

897200 - PROCEEDS FROM CAPITAL LEASES

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

8980 - Contributions from Unrestricted Revenues

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

898003 - CONTRIBUTION TRANSPORTATION

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

8980 - 8999 Contributions

Percent of Total

0 $0

332,806 0 0

$332,806

$332,806 0.0%

0 $0

$0 0.0%

0 0 0 0

$0

0 $0

$0

0.0%

0 $0

330,000 0 0

$330,000

$330,000 0.0%

0 $0

$0 0.0%

0 0 0 0

$0

0 $0

$0

0.0%

0 $0

780,431 0 0

$780,431

$780,431 0.1%

0 $0

$0 0.0%

0 0 0 0

$0

0 $0

$0

0.0%

0 $0

447,625 0 0

$447,625

$447,625

0 $0

$0

0 0 0 0

$0

0 $0

$0

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

450,431	134.5	136.5 0                      N/A                      N/A 0                      N/A                      N/A

$450,431	134.5	136.5

$450,431	134.5	136.5

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

$0	N/A	N/A

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

$0	N/A	N/A

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

$0	N/A	N/A

17

Fund: 01 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

01 - GENERAL FUND	$612,498,446	$643,509,201	$705,898,974	$93,400,528	$62,389,773	15.2	9.7
	
1000 - 1999 Certificated Personnel Salaries

1100 - Certificated Teachers' Salaries

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

1200 - Certificated Pupil Support Salaries

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

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

$192,149,607

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

$22,374,996

174,692,932 0
2,706,266 3,469,536 1,459,253 0 7,632,232 544,060 3,146,172 0

$193,650,451

386,234 10,570,187 8,681,997 4,715,845 18,839 160,817 1,200

$24,535,119

185,121,568 39,790 3,804,961 3,991,938 2,699,489
0 8,647,046 546,711 3,417,749 0

$208,269,253

407,478 10,752,177 9,859,898 4,851,160 14,075 187,395 1,200

$26,073,384

14,777,188 39,790 490,299 (138,729) 736,076
0 (83,659) 271,474 136,464 (109,259)

$16,119,646

53,168 1,443,690 1,895,292 386,387 (5,178) (76,171) 1,200

$3,698,389

10,428,635 39,790 1,098,695 522,402 1,240,236 0 1,014,814 2,651 271,577
0

$14,618,802

21,244 181,990 1,177,901 135,316 (4,763) 26,578
0

$1,538,265

8.7                       6.0 N/A                      N/A 14.8                     40.6 (3.4)                     15.1 37.5                     85.0 N/A                      N/A (1.0)                     13.3 98.6                       0.5 4.2                       8.6 (100.0)                      N/A

8.4	7.5

15.0                       5.5 15.5                       1.7 23.8                     13.6 8.7                       2.9 (26.9)                  (25.3) (28.9)                     16.5 N/A                       0.0

16.5	6.3

1300 - Certificated Supervisors' and Administrators' Salaries

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

130060 - CERT SUP & ADM STIPEND

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

$18,421,944

6,725,790 348,368 4,533,687 990,757 893,339 5,387,351 0
0

$18,879,291

6,754,115 393,467 4,860,764 1,045,247 859,856 6,001,328 0
0

$19,914,778

321,997 112,559 254,038 49,710 7,303 819,386 (72,160) 0

$1,492,833

28,325 45,099 327,078 54,490 (33,483) 613,977 0
0

$1,035,486

5.0                       0.4 40.1                     12.9 5.5                       7.2 5.0                       5.5 0.9                     (3.7) 15.8                     11.4
(100.0)                      N/A N/A                      N/A

8.1	5.5

18

Fund: 01 SubFund: -

1000 - 1999 Certificated Personnel Salaries

1900 - Other Certificated Salaries

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

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

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

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

2100 - Classified Instructional Salaries

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

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

$11,696,206

$244,642,753 39.9%

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

$21,974,483

4,821,455 574,578 1,926,190 2,606,911 15,134
0 555,656 30,571 0

$10,530,495

$247,595,356 38.5%

20,955,749 897,215
0 161,609 597,951 3,900
0 0

$22,616,424

5,825,888 614,756 1,714,934 2,601,644 28,928
0 555,656 30,571 0

$11,372,376

$265,629,791 37.6%

24,006,561 907,628
0 177,402 635,003 14,725 0
0

$25,741,319

216,398 101,538 (959,809) 142,926 23,529 (93,688) 257,486 (12,210) 0

($323,829)

$20,987,038

3,560,543 176,555
0 19,872 257 9,608 0
0

$3,766,836

1,004,433 40,178 (211,256) (5,267) 13,794
0 0 0 0

$841,881

$18,034,435

3,050,812 10,413
0 15,793 37,052 10,825 0
0

$3,124,895

3.9                     20.8 19.8                       7.0 (35.9)                  (11.0) 5.8                     (0.2) 435.9                     91.1 (100.0)                      N/A 86.4                       0.0 (28.5)                       0.0 N/A                      N/A

(2.8)	8.0

8.6	7.3

17.4                     14.6 24.2                       1.2 N/A                      N/A 12.6                       9.8 0.0                       6.2 187.8                   277.6 N/A                      N/A N/A                      N/A

17.1	13.8

19

Fund: 01 SubFund: -

2000 - 2999 Classified Personnel Salaries

2200 - Classified Support Salaries

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

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

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

$31,786,115

6,566,215 1,789,317 8,797,773 2,871,997 368,077 4,108,706 163,592 358,989 364,840 1,074,545 4,118,403 124,912 1,546,060 12,350 964,843 77,520
0

$33,308,137

7,165,667 1,845,712 8,843,667 2,885,039 368,077 4,075,940 172,191 394,812 368,808 1,113,908 3,966,619 538,106 1,261,009 12,350 779,529 81,383
0

$33,872,817

1,437,121 112,925 237,145 104,652 2,462 202,998 61,951 33,576 21,178 55,857 256,025 416,965 (424,913) 1,205 (443,697) 11,849 (596)

$2,086,702

599,452 56,396 45,894 13,042 0 (32,766) 8,599 35,823 3,968 39,363
(151,784) 413,194 (285,051) 0 (185,314) 3,864
0

$564,680

25.1                       9.1 6.5                       3.2 2.8                       0.5 3.8                       0.5 0.7                       0.0 5.2                     (0.8) 56.2                       5.3 9.3                     10.0 6.1                       1.1 5.3                       3.7 6.9                     (3.7) 344.2                   330.8 (25.2)                  (18.4) 10.8                       0.0 (36.3)                  (19.2) 17.0                       5.0
(100.0)	N/A

6.6	1.7

2300 - Classified Supervisors' and Administrators' Salaries

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

2400 - Clerical, Technical, and Office Staff Salaries

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

2900 - Other Classified Salaries

290001 - RECREATION SAL 290002 - CAMPUS MONITOR SAL 290004 - MGMT-SCHL RES OFFCR

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

$12,242,889

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

$20,311,501

340,513 1,089,917 241,910

12,111,532 63,000
0 0
131,004

$12,305,536

20,233,696 19,509 479,169 65,489 3,400

$20,801,264

342,582 1,325,460 247,730

20

12,739,989 63,000
0 0
25,860

$12,828,849

21,608,013 23,167 494,220 75,426 2,400

$22,203,226

361,491 1,467,537 264,294

670,685 3,000
0 0
(87,725)

$585,960

1,931,558 (799) (5,396) (35,599) 1,960

$1,891,725

20,978 377,620 22,384

628,457	5.6	5.2 0	5.0	0.0 0                      N/A                      N/A 0                      N/A                      N/A
(105,144)	(77.2)	(80.3)

$523,313	4.8	4.3

1,374,316                       9.8                       6.8 3,658                     (3.3)                     18.7 15,051                     (1.1)                       3.1 9,937                  (32.1)                     15.2 (1,000)                   445.5                  (29.4)

$1,401,962	9.3	6.7

18,909                       6.2                       5.5 142,077                     34.6                     10.7 16,564                       9.3                       6.7

Fund: 01 SubFund: -

2000 - 2999 Classified Personnel Salaries

2900 - Other Classified Salaries

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

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

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

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

$12,159,892

$98,474,880

16.1%

794,069 3,421,588 550,634 603,119 133,406 4,600,387 17,026 50,117
0

$12,086,117

$101,117,478

15.7%

838,335 3,801,342 535,124 700,488 104,560 4,975,959 29,563 32,738
0

$13,111,431

$107,757,641

15.3%

110,456 397,473 (20,315) 25,860 21,747 20,835 (3,970) (4,281) (17,249)

$951,538

$9,282,761

44,266 379,754 (15,510) 97,369 (28,847) 375,572 12,537 (17,379) 0

$1,025,313

$6,640,163

15.2                       5.6 11.7                     11.1 (3.7)                     (2.8) 3.8                     16.1 26.3                  (21.6) 0.4                       8.2 (11.8)                     73.6 (11.6)                  (34.7) (100.0)                      N/A

7.8	8.5

9.4	6.6

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT 310190 - STRS CERT

63,827,341 829,772

$64,657,113

72,751,005 1,029,799

$73,780,804

69,160,890 1,376,958

$70,537,848

5,333,549 547,186

$5,880,735

(3,590,115) 347,160

($3,242,956)

8.4                     (4.9) 65.9                     33.7

9.1	(4.4)

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED 310291 - STRS CLASSIFIED

740,109 8,736

$748,845

857,793 3,855

$861,648

862,657 6,061

$868,719

122,548 (2,674)

$119,874

4,865                     16.6                       0.6 2,206                  (30.6)                     57.2

$7,071	16.0	0.8

3201 - Public Employees' Retirement System, certificated positions

320100 - PERS CERTIFICATED 320190 - PERS CERTIFICATED

536,830 195

$537,025

485,991 0

$485,991

627,550 0

$627,550

90,720 (195)

$90,525

141,560 0

$141,560

16.9                     29.1 (100.0)                      N/A

16.9	29.1

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED 320290 - PERS CLASSIFIED

21,257,444 500,697

$21,758,141

24,312,270 510,344

$24,822,615

25,764,893 548,917

$26,313,810

4,507,450 48,220

$4,555,669

1,452,623                     21.2                       6.0 38,572                       9.6                       7.6

$1,491,195	20.9	6.0

21

Fund: 01 SubFund: -

3000 - 3999 Employee Benefits

3301 - OASDI/Medicare/Alternative, certificated positions

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

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

330192 - SUPPLEMENTAL RETIREMENT CERT

3302 - OASDI/Medicare/Alternative, classified positions

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

330292 - SUPPLEMENTAL RETIREMENT CLASS

3401 - Health & Welfare Benefits, certificated positions

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

3402 - Health & Welfare Benefits, classified positions

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

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

$3,609,747

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

$6,927,877

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

$35,251,660

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

$19,755,027

146,419 3,468,074 4,173 7,351 72,159 1,530

$3,699,707

5,846,077 1,451,877 185,977 203,584 66,318 53,880

$7,807,713

33,395,976 2,210,703 424,836 155,014

$36,186,529

18,871,234 1,263,550 242,928 82,592 237,746

$20,698,049

177,969 3,724,826 4,821 7,458 99,308 1,519

$4,015,901

6,202,882 1,528,562 178,917 193,361 68,211 48,228

$8,220,161

33,796,419 2,191,730 421,205 156,577

$36,565,932

19,288,148 1,274,785 243,647 83,773 249,099

$21,139,452

41,292 435,388 1,432 (16,003) (3,849) (52,107)

$406,154

1,079,246 226,757 23,872 (18,812) (8,702) (10,077)

$1,292,284

1,206,679 86,568 15,708 5,318

$1,314,272

1,223,924 96,908 17,205 4,487 41,901

$1,384,425

31,550 256,752 648
106 27,149 (12)

$316,193

356,805 76,685 (7,060) (10,223) 1,893 (5,652)

$412,449

400,443 (18,972) (3,631) 1,563

$379,403

416,915 11,235 718 1,181 11,354

$441,402

30.2                     21.5 13.2                       7.4 42.3                     15.5 (68.2)                       1.4 (3.7)                     37.6 (97.2)                     (0.8)

11.3	8.5

21.1                       6.1 17.4                       5.3 15.4                     (3.8) (8.9)                     (5.0) (11.3)                       2.9 (17.3)                  (10.5)

18.7	5.3

3.7	1.2 4.1                     (0.9) 3.9                     (0.9) 3.5	1.0

3.7	1.0

6.8                       2.2 8.2                       0.9 7.6                       0.3 5.7                       1.4 20.2                       4.8

7.0	2.1

3501 - State Unemployment Insurance, certificated positions

350100 - SUI CERT 350190 - SUI CERT

1,158,904 35,333

$1,194,237

134,766 4,818

$139,584

136,444 5,827

$142,271

(1,022,459) (29,507)

($1,051,966)

1,678                  (88.2)                       1.2 1,009                  (83.5)                     20.9

$2,687	(88.1)	1.9

22

Fund: 01 SubFund: -

3000 - 3999 Employee Benefits

3502 - State Unemployment Insurance, classified positions

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

350200 - SUI CLASS 350290 - SUI CLASS

451,796 25,705

$477,501

92,512 15,503

$108,015

59,747 11,134

$70,880

(392,049) (14,572)

($406,621)

(32,765) (4,370)

($37,135)

(86.8)                  (35.4) (56.7)                  (28.2)

(85.2)	(34.4)

3601 - Workers' Compensation Insurance, certificated positions

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

2,850,593 85,086

$2,935,679

2,885,040 64,466

$2,949,506

3,079,602 86,613

$3,166,216

229,009 1,528

$230,537

194,562 22,148

$216,710

8.0                       6.7 1.8                     34.4

7.9	7.3

3602 - Workers' Compensation Insurance, classified positions

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

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

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

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

3802 - PERS Reduction, classified positions

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

1,114,204 46,064

$1,160,268

7,380,394 $7,380,394

2,438,467 $2,438,467

0 $0

0 0 0

$0

1,199,049 38,821

$1,237,870

7,817,991 $7,817,991

2,555,795 $2,555,795

0 $0

0 0 0

$0

1,267,794 41,950

$1,309,743

8,337,644 $8,337,644

2,676,784 $2,676,784

0 $0

0 0 0

$0

153,590 (4,114)

$149,475

957,250 $957,250

238,317 $238,317

0 $0

0 0 0

$0

68,745                     13.8                       5.7 3,129                     (8.9)                       8.1

$71,874	12.9	5.8

519,653                     13.0                       6.6 $519,653                     13.0                       6.6

120,989                       9.8                       4.7 $120,989                       9.8                       4.7

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

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

$0	N/A	N/A

23

Fund: 01 SubFund: -

3000 - 3999 Employee Benefits

3901 - Other Benefits, certificated positions

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

390100 - OTH BEN CERT

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

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

3902 - Other Benefits, classified positions

390201 - OTH BEN CLASS

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

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

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

4000 - 4999 Books and Supplies

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

$1,057,128

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

$421,595

$170,310,703 27.8%
83.8%

0 0
962,244 5,836
0 21,540 11,126

$1,000,747

0 0
400,781 745
0 16,845 20,591

$438,962

$184,591,524 28.7%
82.9%

0 0
1,059,223 25,677
0 28,742 13,868

$1,127,509

0 0
591,281 779
0 17,496 19,326

$628,883

$185,749,303 26.3%
79.2%

0 0
109,026 10,160 0
382 (49,186)

$70,381

0 0
218,951 239
0 (4,015) (7,887)

$207,288

$15,438,600

0                      N/A                      N/A 0                      N/A                      N/A
96,978                     11.5                     10.1 19,841                     65.5                   339.9 0                      N/A                      N/A 7,202                       1.3                     33.4 2,742                  (78.0)                     24.6

$126,762	6.7	12.7

0                      N/A                      N/A 0                      N/A                      N/A
190,500                     58.8                     47.5 35                     44.1                       4.6
0                      N/A                      N/A 651                  (18.7)                       3.9
(1,265)	(29.0)	(6.1)

$189,921	49.2	43.3

$1,157,779	9.1	0.6

4100 - Approved Textbooks and Core Curricula Materials 410000 - TEXTBOOKS

4200 - Books and Other Reference Materials

420000 - OTH BOOKS/LIBRARY 420099 - BOOKS REIMB

4300 - Materials and Supplies

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

7,261,421 $7,261,421

138,461 0

$138,461

11,335,672 (13,629) 4,107 59,057 608,799

5,956,794 $5,956,794

14,838 0

$14,838

10,118,578 (6,265) 20,855,103 46,000 508,417

24

5,633,310 $5,633,310

85,770 0

$85,770

12,280,593 10,460,881 17,957,038 86,020 788,073

(1,628,110) ($1,628,110)

(52,691) 0

($52,691)

944,922 10,474,510 17,952,930 26,963 179,274

(323,484) ($323,484)

70,933 0

$70,933

2,162,015 10,467,146 (2,898,066) 40,020 279,656

(22.4) (22.4)

(38.1) N/A

(38.1)

8.3 (76855.1) 437120.5 45.7
29.4

(5.4) (5.4)

478.1 N/A

478.1

21.4 (167073.9) (13.9)
87.0 55.0

Fund: 01 SubFund: -

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

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

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

$23,226,032

366,660 6,302 4,510,950 0
0 9,472 31,000 0 2,900 13,500
126,000 242,194 30,000 2,155,000 500
0 0
500 400,000 495,000 0 60,000 300,000 15,000 45,000 0 145,496 9,848 317,800 670,400 120,205 255,057
1,066,035 5,204 62,157
0 0

$42,984,014

366,660 6,302 6,185,963 143
0 9,472 27,500 0 2,900 14,500
126,000 215,123 30,000 2,186,725 500
0 0
500 400,000 495,000 1,300 60,000 360,000 15,000 45,000 0 146,400 14,147 486,000 840,000 90,000 279,406
1,095,700 5,204 120,071
0 0

$55,198,121

90,761 (3,215) 1,857,445 143
0 49
(3,809) 0 (3,179) 1,064 16,788 (6,599) 1,826
(312,806) 478
0 0
(1,311) (59,496) (88,575) 1,300 10,238 55,243 1,628 17,317 0 20,828 5,215 (32,732) (63,684) 37,073 46,017 174,959 5,204 120,071 (1,339) 506,585

$31,972,088

0 0
1,675,013 143
0 0
(3,500) 0 0
1,000 0
(27,071) 0 31,725 0
0 0 0 0 0
1,300 0 60,000 0
0 0
904 4,299 168,200 169,600 (30,205) 24,349 29,665 0 57,914 0
0

$12,214,106

32.9                       0.0 (33.8)                       0.0 42.9                     37.1 N/A                      N/A N/A                      N/A 0.5                       0.0 (12.2)                  (11.3) N/A                      N/A (52.3)                       0.0 7.9                       7.4 15.4                       0.0 (3.0)                  (11.2) 6.5                       0.0 (12.5)                       1.5 2217.0                       0.0 N/A                      N/A N/A                      N/A (72.4)                       0.0 (12.9)                       0.0 (15.2)                       0.0 N/A                      N/A 20.6                       0.0 18.1                     20.0 12.2                       0.0 62.6                       0.0 N/A                      N/A 16.6                       0.6 58.4                     43.7 (6.3)                     52.9 (7.0)                     25.3 70.0                  (25.1) 19.7                       9.5 19.0                       2.8 N/A                       0.0 N/A                     93.2 (100.0)                      N/A (100.0)                      N/A

137.7	28.4

25

Fund: 01 SubFund: -

4000 - 4999 Books and Supplies

4400 - Noncapitalized Equipment

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

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

4700 - Food 470000 - FOOD

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

5100 - Subagreements for Services

510000 - SUBAGREEMENTS FOR SERVICES

5200 - Travel and Conferences

520000 - CONF/TRAVEL

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

5300 - Dues and Memberships

530000 - DUES & MEMBERSHIP 580013 - ASSESSMENT SOFTWARE

5400 - Insurance

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

7,838,262 0
487

$7,838,749

87,336 $87,336

$38,551,999 6.3%

5,282,537 $5,282,537

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

$2,575,135

68,111 792

$68,903

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

$3,227,420

3,360,264 0 0

$3,360,264

0 $0

$52,315,910 8.1%

4,975,823 $4,975,823

1,779,624 0
311,752 56,544 0

$2,147,921

78,489 29,000

$107,489

1,140,349 3,336,200 38,494 (1,566,137)

$2,948,906

9,798,775 3,100
0

$9,801,875

0 $0

$70,719,076 10.0%

6,677,376 $6,677,376

2,252,904 10,300 327,780 56,544
0

$2,647,529

78,824 29,000

$107,824

1,236,380 3,250,616 59,988 (1,920,544)

$2,626,440

1,960,513 3,100 (487)

$1,963,125

(87,336) ($87,336)

$32,167,077

1,394,839 $1,394,839

87,304 (22,689) 15,363 292 (7,876)

$72,394

10,713 28,208

$38,921

93,412 (329,504) 75,551 (440,439)

($600,980)

6,438,511 3,100
0

$6,441,611

0 $0

$18,403,166

1,701,553 $1,701,553

473,280 10,300 16,028 0
0

$499,608

335 0

$335

96,031 (85,584) 21,494 (354,407)

($322,466)

25.0                   191.6 N/A                      N/A (100.0)                      N/A

25.0	191.7

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

83.4	35.2

26.4                     34.2 26.4                     34.2

4.0                     26.6 (68.8)                      N/A 4.9                       5.1 0.5                       0.0
(100.0)	N/A

2.8	23.3

15.7                       0.4 3561.6                       0.0

56.5	0.3

8.2                       8.4 (9.2)                     (2.6) (485.4)                     55.8 29.8                     22.6

(18.6)	(10.9)

26

Fund: 01 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5500 - Operations and Housekeeping Services

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

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

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

$13,825,828

1,796,225 708,900 120,500 2,500 25,000 160,000 8,359,328 1,750,000

$12,922,453

1,796,325 709,550 120,500 2,500 25,000 153,000 9,084,328 1,750,000

$13,641,203

66,770 (93,426) 36,241 595 (1,388) 4,272 750,158 (947,847)

($184,625)

100                       3.9                       0.0 650                  (11.6)                       0.1 0                     43.0                       0.0
0                     31.2                       0.0 0                     (5.3)                       0.0
(7,000)                       2.9                     (4.4) 725,000                       9.0                       8.7 0                  (35.1)                       0.0

$718,750	(1.3)	5.6

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

560001 - NONCAPITALIZED IMPROVEMENTS 560002 - MAINTENANCE AGREEMENTS 560003 - ALARM SYSTEM
560004 - ALARM ADDITIONAL CHARGES 560005 - RENTAL
560006 - REPAIR EQUIP 560007 - MUSIC REPAIR 560009 - FIRE EXT SERV 560010 - BLDG LEASE/RENTS 560031 - REPAIR VANDALISM
560040 - SERVICE - DISTRICT EVENTS 560050 - REPAIR EQ M&O
560051 - REPAIR EQ, POOL 560070 - OUT SERVICE TRANSP 560071 - OUT SERV MECHANICAL 560072 - EQ REPAIR/TRANSP 560085 - REP/EQ GAD DEPT
560099 - NON/CAPITAL/RENTAL REIMB

5710 - Transfers of Direct Costs

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

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

$8,716,495

0 0 0 0 0 0 0

1,454,471 3,158,032 409,395 2,480 216,951 663,370 114,350 41,000 56,400 15,000
0 905,000 20,000 83,150 458,434 0
0 0

$7,598,034

0 0 0 0 0 0 0

27

1,738,797 3,120,221 460,625 2,734 247,356 1,062,565 114,750 41,000 59,800 15,000 20,000 930,525 20,000 142,300 458,250 500,000
0 0

$8,933,923

0 0 0 0 0 0 0

(1,087,607) 22,742 21,095 2,464 (125,040) 862,022 31,070 4,372 1,100 15,000 20,000 (151,349) 10,909 (5,194) 95,844 500,000
0 0

$217,428

0 0 0 0 0 0 0

284,326                  (38.5)                     19.5 (37,811)                       0.7                     (1.2) 51,230                       4.8                     12.5 254                   912.4                     10.2 30,405                  (33.6)                     14.0 399,195                   429.8                     60.2 400                     37.1                       0.3
0                     11.9                       0.0 3,400                       1.9                       6.0 0                      N/A                       0.0 20,000                      N/A                      N/A 25,525                  (14.0)                       2.8 0                   120.0                       0.0 59,150                     (3.5)                     71.1 (184)                     26.4                       0.0
500,000	N/A	N/A 0	N/A	N/A 0	N/A	N/A

$1,335,889	2.5	17.6

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

Fund: 01 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5710 - Transfers of Direct Costs

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

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

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

5750 - Transfers of Direct Costs - Interfund

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

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

($2)

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

($4,242,247)

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

$0

0 (18,000) (195,000) (86,000) (16,538) (11,634) 0 (20,369) 0
(6,433) (3,637) 0 (19,655) (14,006) 0
0

($391,272)

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

$0

0 (18,000) (195,000) (86,000) (16,538) (23,641) 0 (24,969) 0
(6,970) (3,637) 0 (18,905) (14,006) 0
0

($407,667)

0 0 0 0 0 0 0 2 0 0 0 0

$2

0 (4,490) 0
102 (10,048) (10,796) 0 (10,064) 0
(329) (949) 0 1,201 446
0 3,869,508

$3,834,581

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

$0

0 0 0 0 0
(12,007) 0 (4,600) 0
(537) 0 0
750 0 0 0

($16,395)

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

(100.0)	N/A

N/A                      N/A 33.2                       0.0 0.0                       0.0 (0.1)                       0.0 154.8                       0.0 84.0                   103.2 N/A                      N/A 67.5                     22.6 N/A                      N/A 5.0                       8.4 35.3                       0.0 N/A                      N/A (6.0)                     (3.8) (3.1)                       0.0 N/A                      N/A (100.0)                      N/A

(90.4)	4.2

5800 - Professional/Consulting Services and Operating Expenditures

580001 - CONT FOR PER SERV/INDIVIDUAL 580002 - CONTRACT SERVICES
580003 - CHARTER BUS 580005 - LEGAL SERVICES 580006 - ADVERTISING

289,977 3,466,544 1,124,260 1,548,632 72,847

616,643 3,210,900 797,205 1,855,558 68,959

28

584,710 3,497,483 954,704 1,841,196 80,842

294,732 30,939 (169,556) 292,565 7,995

(31,933)                   101.6                     (5.2) 286,582                       0.9                       8.9 157,500                  (15.1)                     19.8 (14,362)                     18.9                     (0.8) 11,883                     11.0                     17.2

Fund: 01 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

5800 - Professional/Consulting Services and Operating Expenditures

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

5900 - Communications

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

5000 - 5999 Services and Other Operating Expenditures

Percent of Total

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

$12,472,970

612,833 177,780 272,449 574
0

$1,063,636

$42,990,675

7.0%

28,947 417,591 738,402 1,535,112 1,000 1,751,438 250,000
0 0 0 0 0 0
906,327 0

$12,178,081

545,657 169,365 229,633 0
0

$944,655

$43,432,088

6.7%

33,667 488,716 821,094 2,455,210 1,000 2,089,799 250,000
0 0 0 0 0 0
316,715 0

$13,415,136

584,882 188,371 291,961 0
0

$1,065,214

$48,706,977

6.9%

10,165 (40,640) 54,987 276,072 1,000 (176,832) 86,436
0 0 0 0 0 0
316,715 (42,412)

$942,166

(27,951) 10,591 19,511 (574)
0

$1,578

$5,716,302

4,720 71,125 82,692 920,098 0 338,362 0
0 0 0 0 0 0
(589,612) 0

$1,237,055

39,225 19,006 62,328 0
0

$120,560

$5,274,889

43.3                     16.3 (7.7)                     17.0 7.2                     11.2 12.7                     59.9 N/A                       0.0 (7.8)                     19.3 52.8                       0.0 N/A                      N/A N/A                      N/A N/A                      N/A N/A                      N/A N/A                      N/A N/A                      N/A N/A                  (65.1) (100.0)                      N/A

7.6	10.2

(4.6)	7.2 6.0                     11.2 7.2                     27.1
(100.0)                      N/A N/A                      N/A

0.1	12.8

13.3	12.1

29

Fund: 01 SubFund: -

6000 - 6999 Capital Outlay

6170 - Land Improvements

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

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

6200 - Buildings and Improvements of Buildings

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

6400 - Equipment

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

6000 - 6999 Capital Outlay

Percent of Total

194,101 36,158 0
0

$230,258

5,896,684 0 0

$5,896,684

535,989 0

$535,989

$6,662,931

1.1%

60,000 0 0 0

$60,000

6,584,828 0 0

$6,584,828

374,339 0

$374,339

$7,019,167

1.1%

64,000 47,468 0
0

$111,468

10,470,608 0 0

$10,470,608

5,295,915 0

$5,295,915

$15,877,991

2.2%

(130,101) 11,310
0 0

($118,790)

4,573,924 0 0

$4,573,924

4,759,926 0

$4,759,926

$9,215,060

4,000 47,468 0
0

$51,468

3,885,780 0 0

$3,885,780

4,921,576 0

$4,921,576

$8,858,824

(67.0)                       6.7 31.3                      N/A N/A                      N/A N/A                      N/A

(51.6)	85.8

77.6	59.0 N/A                      N/A N/A                      N/A

77.6	59.0

888.1                 1314.7 N/A                      N/A

888.1	1314.7

138.3	126.2

30

Fund: 01 SubFund: -

7000 - 7499 Other Outgo

7130 - State Special Schools

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

713000 - STATE SP SCH	23,305

$23,305

20,000

$20,000

20,000

$20,000

(3,305)

($3,305)

0	(14.2)	0.0

$0	(14.2)	0.0

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

714200 - OTH TUITION/DEFICIT PAY CO

7283 - All Other Transfers to JPAs

722300 - TRANSFER OUT TO JPA CART

7310 - Transfers of Indirect Costs

731010 - DIRECT SUP/INDIRECT COST

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

7438 - Debt Service - Interest

743800 - DEBT SERVICE/INTEREST

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

7000 - 7499 Other Outgo

Percent of Total

22,968 $22,968

1,524,424 $1,524,424

0 $0

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

11,943 $11,943

419,547 $419,547

$142,561

0.0%

0 $0

1,571,911 $1,571,911

0 $0

(1,556,859) ($1,556,859)

8,000 $8,000

423,490 $423,490

$466,542

0.1%

0 $0

1,603,211 $1,603,211

0 $0

(1,541,531) ($1,541,531)

1,326,889 $1,326,889

1,078,490 $1,078,490

$2,487,059

0.4%

(22,968) ($22,968)

78,787 $78,787

0 $0

318,094 $318,094

1,314,946 $1,314,946

658,943 $658,943

$2,344,498

0 $0

31,300 $31,300

0 $0

15,329 $15,329

1,318,889 $1,318,889

655,000 $655,000

$2,020,517

(100.0) (100.0)

5.2 5.2

N/A N/A

(17.1) (17.1)

11010.4 11010.4

157.1 157.1

1644.6

N/A N/A

2.0 2.0

N/A N/A

(1.0) (1.0)

16486.1 16486.1

154.7 154.7

433.1

31

Fund: 01 SubFund: -

7600 - 7629 Interfund Transfers Out

7611 - From General Fund to Child Development Fund

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

761101 - TRANSFER TO CHILD DEVELOPMENT

7612 - Between General Fund and Special Reserve Fund

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

7619 - Other Authorized Interfund Transfers Out

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

7600 - 7629 Interfund Transfers Out Percent of Total
8980 - 8999 Contributions

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

8980 - 8999 Contributions

Percent of Total

0 $0

0 4,288,089

$4,288,089

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

$6,433,855

$10,721,944 1.8%

0 $0

$0

0.0%

0 $0

0 2,910,200

$2,910,200

846,880 414,056 0
0 0 0 0
2,800,000

$4,060,936

$6,971,136 1.1%

0 $0

$0

0.0%

0 $0

0 4,910,200

$4,910,200

846,880 414,056 0
0 0 0 0
2,800,000

$4,060,936

$8,971,136 1.3%

0 $0

$0

0.0%

0 $0

0 622,111

$622,111

0 (472,919) 0
0 0 0 0
(1,900,000)

($2,372,919)

($1,750,808)

0 $0

$0

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

0                      N/A                      N/A 2,000,000                     14.5                     68.7

$2,000,000	14.5	68.7

0	0.0	0.0 0                  (53.3)	0.0 0                      N/A                      N/A 0                      N/A                      N/A 0                      N/A                      N/A 0                      N/A                      N/A 0                      N/A                      N/A 0                  (40.4)	0.0

$0	(36.9)	0.0

$2,000,000	(16.3)	28.7

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

$0	N/A	N/A

32

Summary of Revisions

2023-2024 Charter School Fund Budget

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

health	related	expenditures	as	well	as adjustments to lottery revenues.

I. 2023-24 Charter School Revenues

A. Local Control Funding Formula (LCFF)

LCFF changed from $10,358,627 at Adopted Budget to	$10,276,902 at First Interim, a decrease of $81,725. The change is due to a slight	decrease	in	the	percentage	of unduplicated students from 53.2% at Adopted Budget to 48.9% at First Interim.

Change from Adopted

2023-24 Adopted Budget

$ 10,358,627
	
to 1st Interim

2023-24
1st Int. Budget
	
$ (81,725)

Increase/(Decrease)

$ (81,725)

$ 10,276,902

B. State Revenues

State Revenues changed from $346,906 at Adopted Budget to $449,682 at First Interim, an increase of $102,776. The change is largely due to an unanticipated, new apportionment mental

Item
Special Education M Lottery
Other
Change from Adopted

2023-24 Adopted Budget

$ 346,906

ental Health

to 1st Interim

2023-24
1st Int. Budget
	
Budget Adjustment $      65,720
27,477
           9,579 $ 102,776

Increase/(Decrease)

$ 102,776

$ 449,682

D. Local Revenues

Local Revenues changed $116,700 at Adopted Budget to $181,000 at First Interim, an increase of $64,300. The change is primarily due to updated projections for interest revenue.

Item Interest Other
Change from Adopted

2023-24 Adopted Budget

$ 116,700

to 1st Interim

2023-24
1st Int. Budget
	
Budget Adjustment $      70,000
          (5,700) $      64,300

Increase/(Decrease)

$	64,300

$ 181,000

33

E. Total Charter School Revenues

Total Charter School Revenues changed from $ 10,822,233 at Adopted Budget to
$ 10,907,584 at First Interim, an increase of $ 85,351.

Change from Adopted

2023-24 Adopted Budget

$ 10,822,233
	
to 1st Interim

2023-24
1st Int. Budget
	
$ 85,351

Increase/(Decrease)

$ 85,351

$ 10,907,584

II. 2023-24CharterSchool Fund Expenditures

A. Certificated Personnel Salaries

Certificated Personnel Salaries changed from $4,964,063 at Adopted Budget to $5,083,725 at First Interim, an increase of $119,662. This change is due to the Board approved 5.5% salary schedule increase, in addition to minor staffing changes after the adopted budget was approved.

Item
Pupil Support Salari Teacher Salaries
Other Certificated S Change from Adopted

2023-24 Adopted Budget

$ 4,964,063

es

alaries
to 1st Interim

2023-24
1st Int. Budget
	
Budget Adjustment $	56,551
47,150
         15,961 $ 119,662

Increase/(Decrease)

$ 119,662

$ 5,083,725

B. Classified Personnel Salaries

Classified Personnel Salaries changed from $441,078 at Adopted Budget to $486,056 at First Interim, an increase of $44,978.	This change is primarily due to the 5.5% salary schedule increase as well as planned increases in Student Liaison services.

Item
Student Liaison Sal Business Support S Instructional Salari
Change from Adopted

2023-24 Adopted Budget

$ 441,078

aries alaries es
to 1st Interim

2023-24
1st Int. Budget
	
Budget Adjustment $ 22,823
16,609
	5,546
$ 44,978

Increase/(Decrease)

$ 44,978

$ 486,056

34

C. Employee Benefits

Employee Benefits changed from $2,150,839 at Adopted Budget to $2,257,228 at First Interim, an increase of $106,389. This change was due to previously mentioned staffing adjustments during the First Interim reporting period.

Item
Health & Welfare B Other
STRS & PERS Retir
Change from Adopted

2023-24 Adopted Budget

$ 2,150,839

enefits

ement
to 1st Interim

2023-24
1st Int. Budget

Budget Adjustment $ 41,772
38,171
	26,446
$ 106,389

Increase/(Decrease)

$ 106,389

$ 2,257,228

D. Books, Supplies and Other Materials

Books Supplies and Other Materials changed from $371,768 at Adopted Budget to $1,495,338 at First Interim, an increase of $1,123,570. This net increase is due to adding carryover expenditure budgets for unspent one-time State grants.

Item Arts/Music/Instructi COVID Relief
A-G Grant Other Supplies Ethnic Studies
Change from Adopted

2023-24 Adopted Budget

$ 371,768

onal Materials

to 1st Interim

2023-24
1st Int. Budget
	
Budget Adjustment $ 501,886
493,225 80,716 34,473
         13,269 $ 1,123,570

Increase/(Decrease)

$ 1,123,570

$ 1,495,338

E. Contracted Services and Other Operating Expenditures

Contracted	Services	and	Other	Operating Expenditures	changed	from	$488,517	at Adopted Budget to $569,758 at First Interim, an increase of $81,241. This change is primarily due to higher than planned expenditures for advertising and software licensing offset by decreases in building rent and other costs.

Item
Instructional Softw Advertising
Other Building Rent
Change from Adopted

2023-24 Adopted Budget

$ 488,517

are

to 1st Interim

2023-24
1st Int. Budget
	
Budget Adjustment $     60,930
45,000 (3,305)
      (21,384) $     81,241

Increase/(Decrease)

$ 81,241

$ 569,758

35

G. Other Outgo Expenditures

Other Outgo Expenditures changed from $167,504 at Adopted Budget to $170,848 at First Interim, an increase of $3,344. This was due to changes in expenditures applicable to indirect cost charges.

Change from Adopted

2023-24 Adopted Budget

$ 167,504
	
to 1st Interim

2023-24
1st Int. Budget
	
$ 3,344

Increase/(Decrease)

$ 3,344

$ 170,848

III. Charter School Fund Balance

Total revenues are $ 10,907,584 and total expenditures are $ 10,062,953 at First Interim, resulting in a surplus of $ 844,631 and an ongoing operating surplus of $ 2,148,395. It’s important to note that the operating surplus will decrease in subsequent years due to the anticipated increase in lease expenditures due to the new building Clovis Online will occupy. The projected ending fund balance for the 2023-24 fiscal year is:

Beginning Fund Balance, Unaudited 7/1/23	$12,094,119

H. Total Charter School Fund Expenditures

2023-24 Revenues

2023-24 Expenditures

10,907,584

10,062,953

Total	Charter	School	Fund	Expenditures changed from $8,583,769 at Adopted Budget to $10,062,953 at First Interim, an increase of $1,479,184.

Change from Adopted

2023-24 Adopted Budget

$ 8,583,769
	
to 1st Interim

2023-24
1st Int. Budget
	
$ 1,479,184

Increase/(Decrease)

$ 1,479,184

$ 10,062,953

Surplus/(Deficit) (1)

Ending Fund Balance, 6/30/24, Projected

Assigned:

Capital Improvements

General Reserve 6/30/24

General Reserve as a % of Expenditures

One-Time Items in 2023-24:

Grant Carryover (2)

	844,631

$12,938,750

$12,435,602

$	530,148

5.0%

$ 1,338,369

Ongoing Operating Surplus (1+2)	$ 2,183,000

36

Fund: 09 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

09 - CHARTER SCHOOLS	$11,776,354	$10,822,233	$10,907,584	($868,770)	$85,351	(7.4)	0.8
	
8010 - 8099 Revenue Limit Sources

8011 - LCFF State Aid - Current Year

801100 - REVENUE LIMIT STATE AID

7,153,446

$7,153,446

6,272,952

$6,272,952

6,031,146

$6,031,146

(1,122,300)

($1,122,300)

(241,806)	(15.7)	(3.9)

($241,806)	(15.7)	(3.9)

8012 - Education Protection Account State Aid - Current Year

801200 - EDUCATIONAL PROTECTION ACCT.

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

8096 - Transfers to Charter Schools in Lieu of Property Taxes

806,817 $806,817

61,417

$61,417

2,753,149 $2,753,149

0

$0

2,913,230 $2,913,230

0

$0

2,106,413 $2,106,413

(61,417)

($61,417)

160,081 $160,081

0

$0

261.1                       5.8 261.1                       5.8

(100.0)	N/A

(100.0)	N/A

809600 - IN LIEU PROPERTY TAX TRANSFER

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

8290 - All Other Federal Revenue 829000 - FED OTH REV

8100 - 8299 Federal Revenue

Percent of Total

2,030,530 $2,030,530

$10,052,210 85.4%

146,214 $146,214

$146,214

1.2%

1,332,526 $1,332,526

$10,358,627 95.7%

0 $0

$0

0.0%

1,332,526 $1,332,526

$10,276,902 94.2%

0 $0

$0

0.0%

(698,004) ($698,004)

$224,692

(146,214) ($146,214)

($146,214)

0 $0

($81,725)

0 $0

$0

(34.4)                       0.0 (34.4)                       0.0

2.2	(0.8)

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

(100.0)	N/A

37

Fund: 09 SubFund: -

8300 - 8599 Other State Revenue

8550 - Mandated Cost Reimbursements

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

855000 - ST MANDATED REIMB

8560 - State Lottery Revenue

856000 - ST LOTTERY 856001 - ST LOTTERY PR YR

8590 - All Other State Revenue

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

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

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

31,802 $31,802

254,788 40,586

$295,375

1,258,395 0

$1,258,395

$1,585,572 13.5%

159,114

$159,114

42,151 $42,151

189,600 0

$189,600

115,155 0

$115,155

$346,906 3.2%

110,000

$110,000

42,151 $42,151

199,200 17,877

$217,077

190,454 0

$190,454

$449,682 4.1%

180,000

$180,000

10,349 $10,349

(55,588) (22,709)

($78,298)

(1,067,941) 0

($1,067,941)

($1,135,890)

20,886

$20,886

0                     32.5                       0.0 $0                     32.5                       0.0

9,600                  (21.8)                       5.1 17,877                  (56.0)                      N/A

$27,477	(26.5)	14.5

75,299                  (84.9)                     65.4 0                      N/A                      N/A

$75,299	(84.9)	65.4

$102,776	(71.6)	29.6

70,000	13.1	63.6

$70,000	13.1	63.6

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

866200 - NET INC(DEC) FAIR VALUE INVEST

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

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

8980 - Contributions from Unrestricted Revenues

898000 - CONTRIB FR UNRESTRICTED REV 898002 - CONTRIB FOR LCAP

8980 - 8999 Contributions

Percent of Total

(167,721) ($167,721)

966 $966

($7,641) -0.1%

0 0

$0

$0

0.0%

0 $0

6,700 $6,700

$116,700 1.1%

0 0

$0

$0

0.0%

0 $0

1,000 $1,000

$181,000 1.7%

0 0

$0

$0

0.0%

167,721 $167,721

34 $34

$188,641

0 0

$0

$0

0 $0

(5,700) ($5,700)

$64,300

0 0

$0

$0

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

3.5                  (85.1) 3.5                  (85.1)

(2468.7)	55.1

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

N/A	N/A

N/A	N/A

38

Fund: 09 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

09 - CHARTER SCHOOLS	$7,871,588	$8,583,769	$10,062,953	$2,191,365	$1,479,184	27.8	17.2
	
1000 - 1999 Certificated Personnel Salaries

1100 - Certificated Teachers' Salaries

110001 - TEACHER SAL

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

1200 - Certificated Pupil Support Salaries

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

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

$3,655,701

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

$451,619

3,789,017 112,955 2,510 94,628

$3,999,110

30,879 393,718 76,906 137,948 32,517 165

$672,133

3,818,457 117,079 7,590 103,134

$4,046,260

32,577 464,731 93,666 118,230 19,480 0

$728,684

370,441 12,062 3,795 4,261

$390,559

32,577 100,688 29,138 118,230 (3,567) 0

$277,065

29,440 4,124 5,080 8,506

$47,150

1,698 71,013 16,760 (19,718) (13,037) (165)

$56,551

10.7                       0.8 11.5                       3.7 100.0                   202.4 4.3                       9.0

10.7	1.2

N/A                       5.5 27.7                     18.0 45.2                     21.8 N/A                  (14.3) (15.5)                  (40.1) N/A                (100.0)

61.3	8.4

1300 - Certificated Supervisors' and Administrators' Salaries

130001 - PRINCIPAL SAL

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

1900 - Other Certificated Salaries

190003 - TRANSITION COORDINATORS

1000 - 1999 Certificated Personnel Salaries

Percent of Total

124,597 0 40,617 37,294

$202,509

119,571 $119,571

$4,429,400

56.3%

132,632 0 40,617 0

$173,249

119,571 $119,571

$4,964,063

57.8%

74,417 65,176 42,903 0

$182,496

126,285 $126,285

$5,083,725

50.5%

(50,180) 65,176 2,286 (37,294)

($20,013)

6,714 $6,714

$654,325

(58,215) 65,176 2,286
0

$9,247

6,714 $6,714

$119,662

(40.3)                  (43.9) N/A                      N/A 5.6                       5.6 (100.0)                      N/A

(9.9)	5.3

5.6                       5.6 5.6                       5.6

14.8	2.4

39

Fund: 09 SubFund: -

2000 - 2999 Classified Personnel Salaries

2100 - Classified Instructional Salaries

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

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

2400 - Clerical, Technical, and Office Staff Salaries

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

2900 - Other Classified Salaries

290006 - STUDENT LIAISON 290070 - OTH CLASSIFIED OT

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

127,686 1,429
0

$129,114

256,846 0 0

$256,846

41,307 745

$42,052

$428,011

5.4%

144,748 1,587
0

$146,335

255,549 0 0

$255,549

39,194 0

$39,194

$441,078

5.1%

150,352 1,529
0

$151,881

272,158 0 0

$272,158

62,017 0

$62,017

$486,056

4.8%

22,666 100
0

$22,767

15,312 0 0

$15,312

20,710 (745)

$19,965

$58,045

5,604 (58) 0

$5,546

16,609 0 0

$16,609

22,823 0

$22,823

$44,978

17.8                       3.9 7.0                     (3.7) N/A                      N/A

17.6	3.8

6.0	6.5 N/A                      N/A N/A                      N/A

6.0	6.5

50.1                     58.2 (100.0)                      N/A

47.5	58.2

13.6	10.2

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT 310190 - STRS CERT

814,802 4,812

$819,614

801,587 6,690

$808,277

916,680 3,773

$920,453

101,878 (1,039)

$100,839

115,093 (2,917)

$112,176

12.5                     14.4 (21.6)                  (43.6)

12.3	13.9

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED	0	0	0	0

$0	$0	$0	$0

3201 - Public Employees' Retirement System, certificated positions

0	N/A	N/A

$0	N/A	N/A

320100 - PERS CERTIFICATED	25,465

$25,465

26,780

$26,780

28,253	2,788

$28,253	$2,788

1,473	10.9	5.5

$1,473	10.9	5.5

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED 320290 - PERS CLASSIFIED

108,035 27

$108,062

216,256 248

$216,504

129,272 29

$129,301

21,237 2

$21,239

(86,984) (219)

($87,203)

19.7                  (40.2) 7.1                  (88.3)

19.7	(40.3)

40

Fund: 09 SubFund: -

3000 - 3999 Employee Benefits

3301 - OASDI/Medicare/Alternative, certificated positions

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

330100 - SOCIAL SECURITY CERT 330101 - MEDICARE CERT 330190 - SOCIAL SECURITY CERT 330191 - MEDICARE CERT
330192 - SUPPLEMENTAL RETIREMENT CERT

3302 - OASDI/Medicare/Alternative, classified positions

330200 - SOCIAL SECURITY CLASS 330201 - MEDICARE CLASS 330290 - SOCIAL SECURITY CLASS 330291 - MEDICARE CLASS

3401 - Health & Welfare Benefits, certificated positions

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

3402 - Health & Welfare Benefits, classified positions

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

5,965 59,987 0
930 40

$66,922

25,326 5,923 135
31

$31,415

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

$604,366

107,060 6,819 1,310 416 1,318

$116,922

6,223 62,362 0
800 0

$69,385

27,282 6,407 5,821 1,385

$40,895

577,179 38,236 7,347 2,600

$625,362

112,622 7,461 1,435 439 1,397

$123,354

6,659 71,833 92
127 111

$78,822

30,074 7,033 95
22

$37,224

624,299 39,701 7,629 2,857

$674,486

105,671 7,001 1,346 412 1,572

$116,002

694 11,846 92 (803) 71

$11,900

4,748 1,110 (40) (9)

$5,809

66,462 2,758 528 372

$70,120

(1,389) 182
36 (4) 254

($920)

436 9,471 92 (673) 111

$9,437

2,792 626 (5,726) (1,363)

($3,671)

47,120 1,465 282 257

$49,124

(6,951) (460) (89) (27) 175

($7,352)

11.6                       7.0 19.7                     15.2 N/A                      N/A (86.3)                  (84.1) 176.1                      N/A

17.8	13.6

18.7                     10.2 18.7                       9.8 (29.4)                  (98.4) (30.1)                  (98.4)

18.5	(9.0)

11.9                       8.2 7.5                       3.8 7.4                       3.8 15.0                       9.9

11.6	7.9

(1.3)                     (6.2) 2.7                     (6.2) 2.7                     (6.2) (0.9)                     (6.2) 19.3                     12.5

(0.8)	(6.0)

3501 - State Unemployment Insurance, certificated positions

350100 - SUI CERT 350190 - SUI CERT

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS 350290 - SUI CLASS

21,325 296

$21,621

2,048 11

$2,059

2,153                          2,464 28                             273

$2,181	$2,737

221                             251 46                                  8

$267	$259

(18,861) (23)

($18,884)

(1,797) (3)

($1,800)

311                  (88.4)                     14.4 245                     (7.7)                   875.0

$556	(87.3)	25.5

30                  (87.7)                     13.6 (38)                  (26.3)                  (82.6)

($8)	(87.4)	(3.0)

41

Fund: 09 SubFund: -

3000 - 3999 Employee Benefits

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

3601 - Workers' Compensation Insurance, certificated positions

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

3602 - Workers' Compensation Insurance, classified positions

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

3701 - OPEB, Allocated, certificated positions

370100 - RETIREE BENEFITS CERT

52,383 770

$53,153

5,110 1

$5,111

140,890

51,504 662

$52,166

5,297 11

$5,308

147,089

59,201                          6,818 354                          (416)

$59,555	$6,402

6,616                          1,506 1                                  0

$6,617	$1,506

167,165	26,275

7,697                     13.0                     14.9 (308)                  (54.0)                  (46.5)

$7,389	12.0	14.2

1,319                     29.5                     24.9 (10)                     (4.8)                  (90.9)

$1,309	29.5	24.7

20,076	18.6	13.6

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

3901 - Other Benefits, certificated positions

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

3902 - Other Benefits, classified positions

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

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

$140,890

12,682 $12,682

17,461 338 257 411

$18,467

1,703 9 0

$1,712

$2,028,461 25.8%
87.5%

$147,089

13,357 $13,357

17,168 0
220 376

$17,764

1,765 376
9

$2,150

$2,150,839 25.1%
88.0%

$167,165

13,868 $13,868

19,704 238 138 460

$20,540

1,937 9 0

$1,946

$2,257,228 22.4%
77.8%

$26,275

1,186 $1,186

2,243 (100) (119) 49

$2,073

234 0 0

$234

$228,767

$20,076

511 $511

2,536 238 (82) 84

$2,776

172 (367) (9)

($204)

$106,389

18.6	13.6

9.3                       3.8 9.3                       3.8

12.8                     14.8 (29.6)                      N/A (46.2)                  (37.3) 11.9                     22.3

11.2	15.6

13.7                       9.7 3.6                  (97.6) N/A                (100.0)

13.7	(9.5)

11.3	4.9

42

Fund: 09 SubFund: -

4000 - 4999 Books and Supplies

4100 - Approved Textbooks and Core Curricula Materials

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

410000 - TEXTBOOKS

4300 - Materials and Supplies

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

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

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

5200 - Travel and Conferences

520000 - CONF/TRAVEL

520010 - FIXED MILEAGE ALLOWANCE

5300 - Dues and Memberships 530000 - DUES & MEMBERSHIP

5500 - Operations and Housekeeping Services

550030 - WATER/SEWER 550080 - PG&E

0 $0

33,847 0 0
6,087 22,183

$62,117

92,445 $92,445

$154,562 2.0%

4,417 1,473

$5,890

485 $485

1,911 27,112

$29,023

3,500 $3,500

140,938 0 0
10,000 137,330

$288,268

80,000 $80,000

$371,768 4.3%

10,000 1,369

$11,369

1,970 $1,970

3,000 31,400

$34,400

3,500 $3,500

159,196 1,094,983 124,734 10,750 22,175

$1,411,838

80,000 $80,000

$1,495,338 14.9%

4,660 1,850

$6,510

1,970 $1,970

3,000 31,275

$34,275

3,500 $3,500

125,349 1,094,983 124,734 4,663
(8)

$1,349,721

(12,445) ($12,445)

$1,340,776

243 377

$620

1,485 $1,485

1,089 4,163

$5,252

0                      N/A                       0.0 $0                     N/A                       0.0

18,258                   370.3                     13.0 1,094,983                      N/A                      N/A 124,734                      N/A                      N/A 750                     76.6                       7.5 (115,155)                       0.0                  (83.9)

$1,123,570	2172.9	389.8

0                  (13.5)                       0.0 $0                  (13.5)                       0.0

$1,123,570	867.5	302.2

(5,340)                       5.5                  (53.4) 481                     25.6                     35.1

($4,859)	10.5	(42.7)

0                   306.2                       0.0 $0                   306.2                       0.0

0                     57.0                       0.0 (125)                     15.4                     (0.4)

($125)	18.1	(0.4)

43

Fund: 09 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

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

5710 - Transfers of Direct Costs 571070 - DIRECT COST/TEACH CTR

5750 - Transfers of Direct Costs - Interfund

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

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

$60,483

2 $2

55 118 989 0 243 535 0

$1,940

280 1,094 259 2,121 0 56,184

$59,938

0 $0

38 1,184 4,501 0
383 82 55

$6,243

280 1,194 259 2,121 250 34,800

$38,904

0 $0

38 1,184 4,501 0
383 82 55

$6,243

(24,282) 73
259 2,121 250
0

($21,579)

(2) ($2)

(17) 1,066 3,512 0
140 (453) 55

$4,303

0 100 0
0 250
(21,384)

($21,034)

0 $0

0 0 0 0 0 0 0

$0

(98.9)                       0.0 6.5                       9.1 N/A                       0.0 N/A                       0.0 N/A                      N/A 0.0                  (38.1)

(35.7)	(35.1)

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

(30.9)                       0.0 903.2                       0.0 355.2                       0.0 N/A                      N/A 57.6                       0.0 (84.7)                       0.0 N/A                       0.0

221.8	0.0

5800 - Professional/Consulting Services and Operating Expenditures

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

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

5900 - Communications

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

5000 - 5999 Services and Other Operating Expenditures

Percent of Total

0 717 0 950
8,639 458,992

$469,297

2,286 5,528 781

$8,596

$575,716

7.3%

0 20,589 5,000 1,050 8,500 328,702

$363,841

4,331 5,672 753

$10,756

$488,517

5.7%

2,500 20,589 50,000 1,050 9,100 389,632

$472,871

2,437 5,724 824

$8,985

$569,758

5.7%

2,500 19,872 50,000 100 461
(69,360)

$3,574

151 196 43

$389

($5,958)

2,500                      N/A                      N/A 0                2773.2                       0.0 45,000                      N/A                   900.0 0                     10.5                       0.0
600                       5.3                       7.1 60,930                  (15.1)                     18.5

$109,030	0.8	30.0

(1,894)	6.6	(43.7) 52	3.5                       0.9 71	5.5                       9.4

($1,771)	4.5	(16.5)

$81,241	(1.0)	16.6

44

Fund: 09 SubFund: -

6000 - 6999 Capital Outlay

6200 - Buildings and Improvements of Buildings

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

620000 - BLDG/IMPRV OF BLDG

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

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

7000 - 7499 Other Outgo

Percent of Total

0 $0

$0 0.0%

255,437 $255,437

$255,437

3.2%

0 $0

$0 0.0%

167,504 $167,504

$167,504

2.0%

0 $0

$0 0.0%

170,848 $170,848

$170,848

1.7%

0 $0

$0

(84,589) ($84,589)

($84,589)

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

$0	N/A	N/A

3,344                  (33.1)                       2.0 $3,344                  (33.1)                       2.0

$3,344	(33.1)	2.0

45

Summary of Revisions 2023-2024 Adult Fund Budget

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

I. 2023-24 Adult Fund Revenues

A. Federal Revenues

Federal Revenues changed from $ 1,048,224 at Adopted Budget to $1,229,416 at First Interim, an increase of $181,192. This increase is due to the added funding to the Perkins Grant and the Workforce	Innovation	and	Opportunity	Act (WIOA) Grant.

Change from Adopted

2023-24 Adopted Budget

$ 1,048,224
	
to 1st Interim

2023-24
1st Int. Budget
	
$ 181,192

Increase/(Decrease)

$ 181,192

$ 1,229,416

B. State Revenues

State Revenues changed from $3,085,885 at Adopted Budget to $3,103,833 at First Interim, an increase of $17,948. This increase is due to added funding to the CalWORKs Excess Grant and the California Adult Education Program (CAEP) allocation.

Change from Adopted

2023-24 Adopted Budget

$ 3,085,885
	
to 1st Interim

2023-24
1st Int. Budget
	
$ 17,948

Increase/(Decrease)

$ 17,948

$ 3,103,833

C. Local Revenues

Local Revenues changed from $1,695,050 at Adopted Budget to $1,793,050 at First Interim, an increase of $98,000.	This increase is primarily	due	to	enrollment	increases	in Community Education classes.

46

Change from Adopted

2023-24 Adopted Budget

$ 1,695,050
	
to 1st Interim

2023-24
1st Int. Budget
	
$ 98,000

Increase/(Decrease)

$ 98,000

$ 1,793,050

D. Other Transfers In

Other Transfers In remained unchanged at First Interim. This represents the General Fund contribution to the Adult Fund.

Change from Adopted

2023-24 Adopted Budget

$ 846,880
	
to 1st Interim

2023-24
1st Int. Budget
	
$ -0-

Increase/(Decrease)

$ -0-

$ 846,880

E. Total Adult Fund Revenues

Total Adult Fund Revenues changed from $6,676,039 at Adopted Budget to $6,973,179 at First Interim, an increase of $297,140.

Change from Adopted

2023-24 Adopted Budget

$ 6,676,039
	
to 1st Interim

2023-24
1st Int. Budget
	
$ 297,140

Increase/(Decrease)

$ 297,140

$ 6,973,179

II. 2023-24 Adult Fund Expenditures

A. Certificated Personnel Salaries

Certificated Personnel Salaries changed from $2,287,201 at Adopted Budget to $2,397,395 at First Interim, an increase of $ 110,194. The increase is primarily due to the 5.5% Board approved salary schedule increase combined with the reduction of one academic teaching position.

Item
Salary Schedule Incr Teaching Position
Change from Adopted

2023-24 Adopted Budget

$ 2,287,201

ease

to 1st Interim

2023-24
1st Int. Budget
	
Budget Adjustment $	170,686
       (60,492) $     110,194

Increase/(Decrease)

$     110,194

$ 2,397,395

47

B. Classified Personnel Salaries

Classified Personnel Salaries changed from $1,646,068 at Adopted Budget to $1,686,607 at First Interim, an increase of $40,539.	The increase is due to the 5.5% Board approved salary	schedule	increase	and	reduced instructional assistant hours.

Item
Salary Schedule Incr Reduced IA Salaries
Change from Adopted

2023-24 Adopted Budget

$ 1,646,068

ease

to 1st Interim

2023-24
1st Int. Budget
	
Budget Adjustment $     58,869
	(18,330)
     $     40,539

Increase/(Decrease)

$ 40,539

$ 1,686,607

C. Employee Benefits

Employee Benefits changed from $1,801,115 at Adopted Budget to $1,898,908 at First Interim, an increase of $97,793.	The increase is primarily due to the 5.5% Board approved salary schedule increase.

Change from Adopted

2023-24 Adopted Budget

$ 1,801,115
	
to 1st Interim

2023-24
1st Int. Budget
	
$ 97,793

Increase/(Decrease)

$ 97,793

$ 1,898,908

D. Books, Supplies and Other Materials

Books, Supplies and Other Materials changed from $577,000 at Adopted Budget to $655,394 at First Interim, an increase of $78,394. The increase is primarily due to the purchase of custodial equipment and the increased cost of classroom supplies.

Item
Classroom Supplies Custodial Supplies Equipment
Change from Adopted

2023-24 Adopted Budget

$ 577,000

to 1st Interim

2023-24
1st Int. Budget
	
Budget Adjustment $ 60,283
12,684
     5,427 $ 78,394

Increase/(Decrease)

$ 78,394

$ 655,394

48

E. Contracted Services and Other Operating Expenditures

Contracted	Services	and	Other	Operating Expenditures	changed	from	$780,241	at Adopted Budget to $872,453 at First Interim, an increase of $ 92,213. This increase is primarily due to ATI testing expenses and postage costs for catalog mailing.

Item Postage
ATI Testing Other Supplies
Change from Adopted

2023-24 Adopted Budget

$ 780,241

to 1st Interim

2023-24
1st Int. Budget
	
Budget Adjustment $ 50,000
28,296
 13,917 $ 92,213

Increase/(Decrease)

$ 92,213

$ 872,453

Change from Adopted

2023-24 Adopted Budget

$ 0
	
to 1st Interim

2023-24
1st Int. Budget
	
$ -0-

Increase/(Decrease)

$ -0-

$ 0

G. Other Outgo Expenditures

Other Outgo Expenditures are unchanged at First Interim.

Change from Adopted

2023-24 Adopted Budget

$ 119,574
	
to 1st Interim

2023-24
1st Int. Budget
	
$ -0-

Increase/(Decrease)

$ -0-

$ 119,574

F. Capital Outlay

Capital Outlay expenditures are unchanged at First Interim.

49

H. Total Adult Fund Expenditures

Total Adult Fund Expenditures changed from $7,211,199 at Adopted Budget to $7,630,332 at First Interim, an increase of $419,133.

Change from Adopted

2023-24 Adopted Budget

$ 7,211,199
	
to 1st Interim

2023-24
1st Int. Budget
	
$ 419,133

Increase/(Decrease)

$ 419,133

$ 7,630,332

III. Fund Balance

Total	revenues	are	$6,973,179	and	total expenditures are $7,630,332 at First Interim, a deficit of $657,153. The projected fund balance for the 2023-24 fiscal year is as follows:

Beginning Fund Balance-Unaudited 7/1/23

2023-24 Revenues                         6,973,179 2023-24 Expenditures                 7,630,332

Surplus/(Deficit)

Ending Fund Balance, 6/30/24, Projected

Components of Fund Balance:

Non-spendable:

Book Store Inventory Revolving Fund

Assigned fund Balance:

Capital Improvements

Unassigned Fund Balance:

General Reserve Percentage

One-time Items in Budget: Prior Year Postage Computer Refresh
Total One-Time Items

$ 3,120,397

	(657,153)

$ 2,463,244

69,150 3,500

1,800,000

$     590,594

7.7%

$	35,000
       45,000 $      80,000

Ongoing Operating Deficit	$( 577,153)

50

Fund: 11 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

11 - ADULT EDUCATION FUND	$6,483,955	$6,676,039	$6,973,179	$489,224	$297,140	7.5	4.5
	
8100 - 8299 Federal Revenue

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

8290 - All Other Federal Revenue 829000 - FED OTH REV

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

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

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

8590 - All Other State Revenue

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

8300 - 8599 Other State Revenue

Percent of Total

0 $0

1,039,641 $1,039,641

$1,039,641 16.0%

0 $0

0 $0

0 2,775,258 3,220

$2,778,478

$2,778,478

42.9%

0 $0

1,048,224 $1,048,224

$1,048,224 15.7%

0 $0

0 $0

0 3,085,885 0

$3,085,885

$3,085,885

46.2%

0 $0

1,229,416 $1,229,416

$1,229,416 17.6%

0 $0

0 $0

0 3,103,833 0

$3,103,833

$3,103,833

44.5%

0 $0

189,775 $189,775

$189,775

0 $0

0 $0

0 328,575 (3,220)

$325,355

$325,355

0 $0

181,192 $181,192

$181,192

0 $0

0 $0

0 17,948 0

$17,948

$17,948

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

18.3                     17.3 18.3                     17.3

18.3	17.3

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

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

N/A                      N/A 11.8                       0.6 (100.0)                      N/A

11.7	0.6

11.7	0.6

51

Fund: 11 SubFund: -

8600 - 8799 Other Local Revenue

8660 - Interest

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

866000 - LOC INTEREST INCOME/TREAS	42,159

$42,159

35,000

$35,000

35,000

$35,000

(7,159)

($7,159)

0	(17.0)	0.0

$0	(17.0)	0.0

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

866200 - NET INC(DEC) FAIR VALUE INVEST

8671 - Adult Education Fees 867100 - LOC ADULT ED FEES

8677 - Interagency Services Between LEAs 867700 - LOC INTERAGENCY

8699 - All Other Local Revenue

869900 - LOC OTHER REVENUE 869907 - LOC BOOKSTORE TEXTBOOKS

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

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

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

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

8980 - 8999 Contributions

Percent of Total

13,499 $13,499

1,235,474 $1,235,474

0 $0

417,340 110,484

$527,824

$1,818,956 28.1%

846,880 $846,880

$846,880 13.1%

0 $0

$0

0.0%

0 $0

1,248,000 $1,248,000

0 $0

312,050 100,000

$412,050

$1,695,050 25.4%

846,880 $846,880

$846,880 12.7%

0 $0

$0

0.0%

0 $0

1,266,000 $1,266,000

0 $0

392,050 100,000

$492,050

$1,793,050 25.7%

846,880 $846,880

$846,880 12.1%

0 $0

$0

0.0%

(13,499) ($13,499)

30,526 $30,526

0 $0

(25,290) (10,484)

($35,774)

($25,906)

0 $0

$0

0 $0

$0

0 $0

18,000 $18,000

0 $0

80,000 0

$80,000

$98,000

0 $0

$0

0 $0

$0

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

2.5                       1.4 2.5                       1.4

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

(6.1)                     25.6 (9.5)                       0.0

(6.8)	19.4

(1.4)	5.8

0.0                       0.0 0.0                       0.0

0.0	0.0

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

N/A	N/A

52

Fund: 11 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

11 - ADULT EDUCATION FUND	$6,641,835	$7,211,199	$7,630,332	$988,497	$419,133	14.9	5.8
	
1000 - 1999 Certificated Personnel Salaries

1100 - Certificated Teachers' Salaries

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

1200 - Certificated Pupil Support Salaries

120002 - GUIDANCE SAL GLS/GIS

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

$1,474,400

282,979

$282,979

821,388 590,746 79,000 16,203 3,300

$1,510,637

290,335

$290,335

822,015 617,649 101,810 16,001 3,300

$1,560,775

222,669

$222,669

58,518 3,040 25,512 (3,995) 3,300

$86,375

(60,310)

($60,310)

627                       7.7                       0.1 26,903                       0.5                       4.6 22,810                     33.4                     28.9 (202)                  (20.0)                     (1.2) 0                      N/A                       0.0

$50,138	5.9	3.3

(67,666)	(21.3)	(23.3)

($67,666)	(21.3)	(23.3)

1300 - Certificated Supervisors' and Administrators' Salaries

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

1900 - Other Certificated Salaries

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

1000 - 1999 Certificated Personnel Salaries

Percent of Total

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

$392,961

58,778 0 17,590 0

$76,368

$2,226,709

33.5%

153,988 112,199 121,958 20,000 0
0

$408,145

57,494 0 20,590 0

$78,084

$2,287,201

31.7%

153,988 118,370 247,639 20,000 0
0

$539,997

52,000 978 20,976 0

$73,954

$2,397,395

31.4%

13,400 6,190 125,681 1,766
0 0

$147,037

(6,778) 978 3,386 0

($2,415)

$170,686

0                       9.5                       0.0 6,171                       5.5                       5.5
125,681	103.1	103.1 0                       9.7                       0.0 0                      N/A                      N/A 0                      N/A                      N/A

$131,852	37.4	32.3

(5,494)	(11.5)	(9.6) 978                      N/A                      N/A 386                     19.2                       1.9
0	N/A	N/A

($4,130)	(3.2)	(5.3)

$110,194	7.7	4.8

53

Fund: 11 SubFund: -

2000 - 2999 Classified Personnel Salaries

2100 - Classified Instructional Salaries

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

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

2200 - Classified Support Salaries

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

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

2400 - Clerical, Technical, and Office Staff Salaries

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

2900 - Other Classified Salaries

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

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

32,284 0 4,855

$37,138

89,935 0
280

$90,214

258,073 $258,073

952,384 9,021 13,950 0
0

$975,354

0 0
4,244 880 286
198,402

$203,811

$1,564,591

23.6%

41,375 5,118 2,000

$48,493

101,800 0 0

$101,800

258,440 $258,440

1,034,196 11,859 10,000
0 0

$1,056,055

400 0
10,000 880
0 170,000

$181,280

$1,646,068

22.8%

22,645 5,518 2,000

$30,163

101,800 0
500

$102,300

268,634 $268,634

1,043,964 11,859 11,516 715
0

$1,068,054

400 0
10,000 880 300
205,876

$217,456

$1,686,607

22.1%

(9,639) 5,518 (2,855)

($6,975)

11,865 0
220

$12,086

10,560 $10,560

91,580 2,839 (2,434) 715
0

$92,700

400 0
5,757 0
14 7,474

$13,645

$122,016

(18,730)                  (29.9)                  (45.3) 400                      N/A                       7.8
0	(58.8)	0.0

($18,330)	(18.8)	(37.8)

0                     13.2                       0.0 0                      N/A                      N/A
500	78.7	N/A

$500	13.4	0.5

10,194                       4.1                       3.9 $10,194                       4.1                       3.9

9,768                       9.6                       0.9 0                     31.5                       0.0 1,516                  (17.4)                     15.2 715                      N/A                      N/A
0	N/A	N/A

$11,999	9.5	1.1

0	N/A	0.0 0	N/A                      N/A 0                   135.7	0.0 0                       0.0	0.0
300                       4.8                      N/A 35,876                       3.8                     21.1

$36,176	6.7	20.0

$40,539	7.8	2.5

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT	364,256	422,277	458,891	94,635	36,614	26.0	8.7

54

Fund: 11 SubFund: -

3000 - 3999 Employee Benefits

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

3101 - State Teachers' Retirement System, certificated positions

310190 - STRS CERT	4,444

$368,701

2,727

$425,004

3,039

$461,930

(1,405)

$93,229

313	(31.6)	11.5

$36,926	25.3	8.7

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED 310291 - STRS CLASSIFIED

19,626                          1,301 0                                  0

$19,626	$1,301

7,635                     (11,991) 20                               20

$7,655	($11,971)

6,334                  (61.1)                   486.9 20                      N/A                      N/A

$6,354	(61.0)	488.4

3201 - Public Employees' Retirement System, certificated positions

320100 - PERS CERTIFICATED 320190 - PERS CERTIFICATED

30,551 0

$30,551

0                        19,433 0                                  0

$0	$19,433

(11,118) 0

($11,118)

19,433                  (36.4)                      N/A 0                      N/A                      N/A

$19,433	(36.4)	N/A

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED 320290 - PERS CLASSIFIED

3301 - OASDI/Medicare/Alternative, certificated positions

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

330192 - SUPPLEMENTAL RETIREMENT CERT

3302 - OASDI/Medicare/Alternative, classified positions

330200 - SOCIAL SECURITY CLASS 330201 - MEDICARE CLASS
330202 - SUPPLEMENTAL RETIREMENT CLASS 330290 - SOCIAL SECURITY CLASS
330291 - MEDICARE CLASS
330292 - SUPPLEMENTAL RETIREMENT CLASS

320,906 3,584

$324,490

6,893 28,683 146 215 540 145

$36,623

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

$104,843

388,250 568

$388,818

5,671 28,799 218 220 207
0

$35,115

96,447 22,902 3,900 141
33 0

$123,423

386,309 1,270

$387,579

5,998 34,363 1
220 240 12

$40,835

92,178 23,872 3,900 355 227 214

$120,745

65,403 (2,314)

$63,089

(896) 5,680 (145) 5 (299) (133)

$4,211

15,733 2,393 (1,354) (585) (246) (38)

$15,903

(1,941)                     20.4                     (0.5) 702                  (64.6)                   123.6

($1,239)	19.4	(0.3)

327                  (13.0)                       5.8 5,564                     19.8                     19.3 (217)                  (99.3)                  (99.5) 0                       2.2                       0.0
33                  (55.5)                     16.2 12                  (91.7)                      N/A

$5,720	11.5	16.3

(4,269)                     20.6                     (4.4) 970                     11.1                       4.2
0	(25.8)	0.0 214	(62.3)                   151.5 194	(52.1)                   593.0 214	(15.1)                      N/A

($2,677)	15.2	(2.2)

55

Fund: 11 SubFund: -

3000 - 3999 Employee Benefits

3401 - Health & Welfare Benefits, certificated positions

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

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

3402 - Health & Welfare Benefits, classified positions

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

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

$335,815

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

$276,723

325,375 21,357 4,107 1,557

$352,396

252,952 17,105 3,271 988 6,292

$280,608

342,416 21,980 4,234 1,796

$370,425

253,786 17,171 3,282 1,099 5,570

$280,908

32,563 1,443 287 317

$34,610

1,262 1,010 175 (43) 1,782

$4,185

17,041 623 127 239

$18,029

834 66 11 111 (722)

$300

10.5                       5.2 7.0                       2.9 7.3                       3.1 21.4                     15.3

10.3	5.1

0.5                       0.3 6.2                       0.4 5.6                       0.3 (3.8)                     11.3 47.0                  (11.5)

1.5	0.1

3501 - State Unemployment Insurance, certificated positions

350100 - SUI CERT 350190 - SUI CERT

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS 350290 - SUI CLASS

10,555                          2,117 188                               25

$10,743	$2,142

7,166                          4,917 136                               10

$7,302	$4,927

1,624                       (8,931) 27                          (161)

$1,651	($9,092)

2,933                       (4,232) 21                          (116)

$2,954	($4,348)

(493)                  (84.6)                  (23.3) 2                  (85.7)                       6.9

($492)	(84.6)	(22.9)

(1,984)                  (59.1)                  (40.3) 10                  (84.9)                     98.6

($1,973)	(59.5)	(40.1)

3601 - Workers' Compensation Insurance, certificated positions

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

3602 - Workers' Compensation Insurance, classified positions

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

3701 - OPEB, Allocated, certificated positions

370100 - RETIREE BENEFITS CERT

26,270 451

$26,721

18,283 373

$18,656

59,651

$59,651

27,435 171

$27,607

19,398 31

$19,429

78,418

$78,418

32,003 183

$32,186

20,175 150

$20,326

89,692

$89,692

5,733 (268)

$5,465

1,892 (223)

$1,670

30,041

$30,041

4,568                     21.8                     16.6 11                  (59.4)                       6.7

$4,579	20.5	16.6

777                     10.3                       4.0 120                  (59.7)                   392.2

$897	8.9	4.6

11,274	50.4	14.4

$11,274	50.4	14.4

56

Fund: 11 SubFund: -

3000 - 3999 Employee Benefits

3702 - OPEB, Allocated, classified positions

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

370200 - RETIREE BENEFIT CLASSIFIED

3901 - Other Benefits, certificated positions

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

3902 - Other Benefits, classified positions

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

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

38,484 $38,484

8,756 0 0
151 195

$9,102

6,128 1,562 0
131 178

$7,998

$1,676,028 25.2%
82.3%

45,800 $45,800

9,119 0 0
58 2

$9,179

6,491 443
0 14 2

$6,950

$1,801,115 25.0%
79.5%

43,968 $43,968

10,578 32
0 67 8

$10,685

6,703 1,043 0
73 117

$7,937

$1,898,908 24.9%
78.4%

5,484 $5,484

1,822 32
0 (83) (187)

$1,583

576 (520) 0 (57) (61)

($62)

$222,880

(1,832) ($1,832)

1,459 32
0 10 6

$1,506

212 600 0 60 115

$987

$97,793

14.2                     (4.0) 14.2                    (4.0)

20.8                     16.0 N/A                      N/A N/A                      N/A (55.2)                     16.7 (95.9)                   292.1

17.4	16.4

9.4                       3.3 (33.3)                   135.5 N/A                      N/A (43.9)                   441.8 (34.0)                5307.4

(0.8)	14.2

13.3	5.4

57

Fund: 11 SubFund: -

4000 - 4999 Books and Supplies

4100 - Approved Textbooks and Core Curricula Materials

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

410000 - TEXTBOOKS

410001 - BOOKSTORE INV ADJ

4300 - Materials and Supplies

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

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

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

5200 - Travel and Conferences

520000 - CONF/TRAVEL

520010 - FIXED MILEAGE ALLOWANCE

5300 - Dues and Memberships 530000 - DUES & MEMBERSHIP

5500 - Operations and Housekeeping Services

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

99,951 (22,852)

$77,099

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

$236,821

35,464 $35,464

$349,383 5.3%

29,988 530

$30,518

4,130 $4,130

4,057 840 82,685

$87,582

80,000 0

$80,000

78,050 129,000 10,950 56,500 0
0 10,000

$284,500

212,500 $212,500

$577,000 8.0%

42,750 530

$43,280

5,280 $5,280

6,500 1,000 82,000

$89,500

80,000 0

$80,000

137,288 129,000 11,995 69,184 0
0 10,000

$357,467

217,927 $217,927

$655,394 8.6%

44,139 555

$44,694

5,280 $5,280

6,500 1,000 82,000

$89,500

(19,951) 22,852

$2,901

66,964 23,013 4,081 22,462 0
0 4,125

$120,646

182,463 $182,463

$306,011

14,151 25

$14,177

1,150 $1,150

2,443 160 (685)

$1,918

0 0

$0

59,238 0 1,045 12,684 0
0 0

$72,967

5,427 $5,427

$78,394

1,389 25

$1,414

0 $0

0 0 0

$0

(20.0)                       0.0 (100.0)                      N/A

3.8	0.0

95.2                     75.9 21.7                       0.0 51.6                       9.5 48.1                     22.4 N/A                      N/A N/A                      N/A 70.2                       0.0

50.9	25.6

514.5                       2.6 514.5                       2.6

87.6	13.6

47.2                       3.2 4.8                       4.8

46.5	3.3

27.8                       0.0 27.8                       0.0

60.2	0.0 19.0	0.0 (0.8)                       0.0

2.2	0.0

58

Fund: 11 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

560001 - NONCAPITALIZED IMPROVEMENTS 560002 - MAINTENANCE AGREEMENTS 560003 - ALARM SYSTEM
560004 - ALARM ADDITIONAL CHARGES 560005 - RENTAL
560006 - REPAIR EQUIP 560007 - MUSIC REPAIR 560010 - BLDG LEASE/RENTS

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

5750 - Transfers of Direct Costs - Interfund

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

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

$11,562

0 $0

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

$1,069

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

$13,700

0 $0

0 3,000 (3,000) 0 7,000 0 1,800 0
600 500 0

$9,900

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

$13,700

0 $0

0 3,000 (3,000) 0 7,000 0 6,500 0
600 500 0

$14,600

0 0
775 0 800 423 0 140

$2,138

0 $0

0 3,000 0 (30) 5,155 0 4,920 0
445 41 0

$13,531

0	N/A	N/A 0	N/A	N/A 0                     16.4                       0.0 0	N/A	N/A 0                   400.0                       0.0 0                     18.6                       0.0 0	N/A	N/A 0                       3.2                       0.0

$0	18.5	0.0

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

0	N/A	N/A 0	N/A                       0.0 0                       0.0                       0.0 0                (100.0)	N/A 0                   279.3                       0.0 0	N/A	N/A
4,700	311.3	261.1 0                      N/A                      N/A 0	287.5                       0.0 0                       9.0                       0.0 0                      N/A                      N/A

$4,700	1265.6	47.5

5800 - Professional/Consulting Services and Operating Expenditures

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

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

$503,041

151,600 308,404 1,000 18,000 0 16,500 71,885

$567,389

151,600 336,700 1,000 18,000 3,530 16,500 71,885

$599,215

63,810 (2,416) 1,000 5,440 4,205 (14,801) 38,937

$96,174

0 28,296 0
0 3,530 0
0

$31,826

72.7                       0.0 (0.7)                       9.2 N/A                       0.0 43.3                       0.0 (623.3)                      N/A (47.3)                       0.0 118.2                       0.0

19.1	5.6

59

Fund: 11 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5900 - Communications

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

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

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

6170 - Land Improvements

617000 - LAND IMPROVEMENTS

6200 - Buildings and Improvements of Buildings

620000 - BLDG/IMPRV OF BLDG 620006 - CONSTRUCTION

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

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

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

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

7600 - 7629 Interfund Transfers Out

Percent of Total

3,337 2,117 27,320

$32,774

$670,676 10.1%

0 $0

26,831 0

$26,831

$26,831 0.4%

127,616 $127,616

$127,616 1.9%

0 $0

$0

0.0%

3,025 2,117 46,050

$51,192

$780,241 10.8%

0 $0

0 0

$0

$0 0.0%

119,574 $119,574

$119,574 1.7%

0 $0

$0

0.0%

6,217 3,197 96,050

$105,464

$872,453 11.4%

0 $0

0 0

$0

$0 0.0%

119,574 $119,574

$119,574 1.6%

0 $0

$0

0.0%

2,880 1,080 68,730

$72,690

$201,777

0 $0

(26,831) 0

($26,831)

($26,831)

(8,042) ($8,042)

($8,042)

0 $0

$0

3,192 1,080 50,000

$54,272

$92,213

0 $0

0 0

$0

$0

0 $0

$0

0 $0

$0

86.3                   105.5 51.0                     51.0 251.6                   108.6

221.8	106.0

30.1	11.8

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

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

(100.0)	N/A

(100.0)	N/A

(6.3)                       0.0 (6.3)                       0.0

(6.3)	0.0

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

N/A	N/A

60

Summary of Revisions

2023-2024 Child Development Fund Budget

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

I. 2023-24 Child Development Revenues

A. Federal Revenues

Federal Revenues remain unchanged from Adopted Budget to First Interim.

Change from Adopted

2023-24 Adopted Budget

$ -0-
	
to 1st Interim

2023-24
1st Int. Budget
	
$ -0-

Increase/(Decrease)

$ -0-

$ -0-

B. State Revenues

State Revenues changed from $26,671,466 at Adopted Budget to $25,174,009 at First Interim, a decrease of $1,497,457. The decrease is due to	the	Expanded	Learning	Opportunities Program (ELO-P) receiving a decrease in their funding	of	$252     per	unduplicated	pupil percentage, offset by an increase of California State Preschool Program (CSPP) receiving one-time funding from Prop 98. These funds are a one-time increase to address inequities between the standard reimbursement rate and the regional market rate.

	

to 1st Interim

2023-24
1st Int. Budget
		
	Item
				Budget Adjustment
		
	ELO-P
				$ (2,480,381)
		
	CSPP
					982,924
		
Change from Adopted

2023-24 Adopted Budget

$ 26,671,466
		$ (1,497,457)

Increase/(Decrease)

$ (1,497,457)

$ 25,174,009

61

C. Local Revenues

Local Revenues changed from $4,685,000 at Adopted Budget to $4,640,190 at First Interim, a decrease of $44,810.	The decrease is due to Private Pay Preschool projecting less revenue based on lower enrollment than projected at Adopted Budget. Additionally, refunds are being issued to families from the Expanded Learning Club (ELC) due to additional students qualifying for the no fee program.	As more sites and students are qualify for the no fee program, the Expanded Learning Club will receive less local revenues.

		
	Item
			Budget Adjustment
		
Expanded Learning Club
		$	(4,810)
		
	Private Pay Preschool
				(40,000)
		
Change from Adopted

2023-24 Adopted Budget

$ 4,685,000
	to 1st Interim

2023-24
1st Int. Budget
	$	(44,810)

Increase/(Decrease)

$ (44,810)

$ 4,640,190

D. Total Child Development Fund Revenues

Total Child Development Fund Revenues changed from	$31,356,466	at	Adopted	Budget	to $29,814,199 at First Interim, a decrease of $1,542,267.

Change from Adopted

2023-24 Adopted Budget

$ 31,356,466
	
to 1st Interim

2023-24
1st Int. Budget
	
$ (1,542,267)

Increase/(Decrease)

$ (1,542,267)

$ 29,814,199

II. 2023-24 Child Development Expenditures

A.Certificated Personnel Salaries

Certificated Personnel Salaries changed from $2,759,450 at Adopted Budget to $3,409,060 at First Interim, an increase of $649,611.	The increase is primarily due to the 5.5% Board-approved salary schedule increase.	One-time American Rescue Plan Act (ARPA) funds will be utilized to fund CSPP subs and temporary positions for Associate Teachers. An Assistant Director was hired to support the expansion of the Expanded Learning Club.	Psychologists also received a retro salary increase combined with an increased need in hours. The Expanded Learning Club had an increased need for Nursing services during the summer program. CSPP reclassified Preschool Supervisors to Certificated from Classified Salaries to better align their classification with duties performed, this resulted in increased costs.

62

Item
CSPP Reclass
ARPA Funds (Assoc. Salary Schedule Inc Nurse & Psych CSPP Teachers Admin Growth
Other Cert. position Change from Adopted

2023-24 Adopted Budget

$ 2,759,450

Teach & Subs) rease

additions
to 1st Interim

2023-24
1st Int. Budget
	
Budget Adjustment $ 313,741
122,565 112,782 39,659 30,749 27,633
          2,482 $ 649,611

Increase/(Decrease)

$ 649,611

$ 3,409,060

B. Classified Personnel Salaries

Classified Personnel Salaries changed from $7,430,069 at Adopted Budget to $ 8,843,612 at	First	Interim,	an	increase	of	$ 1,413,543.     The increase is due to the 5.5% Board	approved	salary     schedule	increase alongside the implementation of transitioning Aides, Instructors, and Instructor Lead 1 & 2 positions from the Child Development Salary Schedule to the Classified Non-Operations Unit Salary Schedule. The transition will help with retention, allowing staff to advance steps on the salary schedule annually until they reach the top step of their specified grade.

Item
Salary Schedule Cha Salary Schedule Inc CSPP Reclassificatio
Change from Adopted

2023-24 Adopted Budget

$ 7,430,069

nge rease
n
to 1st Interim

2023-24
1st Int. Budget
	
Budget Adjustment $      1,629,165
80,832
            (296,454) $          1,413,543

Increase/(Decrease)

$ 1,413,543

$ 8,843,612

C. Employee Benefits

Employee Benefits changed from $3,547,703 at Adopted Budget to $4,132,097 at First Interim, an increase of $584,394. The increase is due to the	previously	mentioned	certificated	and classified salary adjustments.

			
	Item
				Budget Adjustment
		
	PERS
				$	354,016
			
	Social Sec./Medicar
	e
			130,277 50,050
			
	STRS
							
	Other Statutory Benefits
			42,817
	7,234
			
	Health, Dental, Vision & Life
						
Change from Adopted

2023-24 Adopted Budget

$ 3,547,703
	to 1st Interim

2023-24
1st Int. Budget
	$	584,394

Increase/(Decrease)

$     584,394

$ 4,132,097

63

D. Books, Supplies andOtherMaterials

Books, Supplies and Other Materials changed from	$2,720,903	at	Adopted	Budget	to $12,751,615 at First Interim, an increase of $10,030,712.	The increase is due to the carryover from prior year allocations to support and build the Expanded Learning Club and CSPP one-time funds placed in a holding account at First Interim.	Further increases include food for students in the Expanded Learning Club offset by a decrease in other supplies and equipment.

Item
ELO-P PY Allocation ELC Snacks for Stu CSPP (1x Funds) Other Additions Equipment (ELC) Supplies
Change from Adopted

2023-24 Adopted Budget

$ 2,720,903

s dents

to 1st Interim

2023-24
1st Int. Budget
	
Budget Adjustment $     10,168,611
643,613 368,902 4,758
(262,281)
              (892,891) $      10,030,712

Increase/(Decrease)

$ 10,030,712

$ 12,751,615

E. Contracted Services and Other Operating Expenditures

Contracted	Services	and	Other	Operating Expenditures changed from $1,245,123 at Adopted Budget to $1,240,613 at First Interim, a decrease of $4,510. The decrease is directly related to the analysis of needs for non-capitalized     improvements	to	support	the Expanded Learning Club (ELC), offset by the one-time increase in direct cost expense in food services.	The one-time increase is related to food costs during the 2022-23 school year, this entry was inadvertently missed during year end reconciliations.	The analysis also concluded that there is less of a need for a multitude of other expenditures listed below for CSPP and ELC.

Item
Direct Cost Charges Contract Services/F Communication & M Rental/Repair Equi Conference & Travel Non-Capitalized Imp
Change from Adopted

2023-24 Adopted Budget

$ 1,245,123

ees/Software embership
p

rovements
to 1st Interim

2023-24
1st Int. Budget
	
Budget Adjustment $	438,798
4,966 (3,203)
(10,883) (30,850)
       (403,338) $          (4,510)

Increase/(Decrease)

$ (4,510)

$ 1,240,613

64

F. Capital Outlay

Capital Outlay expenditures changed from $300,000 at Adopted Budget to $4,039,000 at First Interim, an increase of $ 3,739,000. The increase is due to the planned purchase and installation of portables for ELC and one play structure for Private Pay Preschool. The ELC projects will likely not be fully completed by the end of this year. Any unused funds will roll forward and be allocated to this purpose in the subsequent fiscal year.

Change from Adopted

2023-24 Adopted Budget

$ 300,000
	
to 1st Interim

2023-24
1st Int. Budget
	
$ 3,739,000

Increase/(Decrease)

$ 3,739,000

$ 4,039,000

G. Other Outgo Expenditures

Change from Adopted

2023-24 Adopted Budget

$ 783,200
	
to 1st Interim

2023-24
1st Int. Budget
	
$ (38,795)

Increase/(Decrease)

$ (38,795)

$ 744,406

H. Total Child Development Fund Expenditures

Total Child Development Fund Expenditures changed from $ 18,786,448, at Adopted Budget to $ 35,160,403 at First Interim, an increase of $ 16,373,955.

Change from Adopted

2023-24 Adopted Budget

$ 18,786,448
	
to 1st Interim

2023-24
1st Int. Budget
	
$ 16,373,955

Increase/(Decrease)

$ 16,373,955

$ 35,160,403

Other	Outgo	Expenditures	changed	from $783,200 at Adopted Budget to $744,406 at First Interim, a decrease of $38,795.      The decrease is due to a decrease in debt service payments related to a portable project.

65

III. Fund Balance

Total revenues are $ 29,814,199 and total expenditures are $ 35,160,403 at First Interim. This results in a deficit of $5,346,204 and an ongoing surplus of $5,122,910. The Expanded Learning Club is still being developed, which will result in increased expenditures in the future and will impact the currently projected operating surplus.	This will also have a dramatic impact on the fee-based part of the program revenues for the Expanded Learning Club.	Once	one-time	expenditures	have concluded for ELC, Child Development will have an increased surplus.     However, as the State faces a funding cliff, the ELO-P revenues may be impacted to avoid cuts to school district’s Local Control Funding Formula revenues.        The projected fund balance for the 2023-24 fiscal year is:

Beginning Fund Balance, Unaudited 7/1/23

2023-24 Revenues              $29,814,199 2023-24 Expenditures      $35,160,403

Surplus/(Deficit) (1)

Ending Fund Balance, Projected, 6/30/24

Components of Fund Balance Restricted:
ELO-P

One-Time CSPP Prop 98 Funds Pre-School Reserve

Assigned:

Private Pay Preschool Subtotal of Components

General Reserve, Projected,6/30/24

General Reserve as % of Expenditures

One-Time Items in 2023-24: 22-23 ELO-P Expenditures
One-Time Portables & Cap. Outlay Exp. One-Time Campus Catering Exp.
One-Time ARPA Rate Supp. Exp. One-Time ARPA Expenditures One-Time CSPP Prop 98 Funds Excess ELC Revenues
Total One-Time (2)

$     17,615,759

$	(5,346,204)

$	12,269,555

$	5,745,937 982,924 142,884

           236,325 $      7,108,070

$	5,161,485

14.68%

$ 10,168,611 4,046,165 427,603 246,910 154,831 (982,924)
         (3,592,082) $      10,469,114

Ongoing Operating Surplus/(Deficit) (1+2)	$	5,122,910

66

Fund: 12 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

12 - CHILD DEVELOPMENT FUND	$31,663,370	$31,356,466	$29,814,199	($1,849,171)	($1,542,267)	(5.8)	(4.9)
	
8100 - 8299 Federal Revenue

8290 - All Other Federal Revenue 829000 - FED OTH REV

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

8590 - All Other State Revenue

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

8300 - 8599 Other State Revenue

Percent of Total

246,910 $246,910

$246,910 0.8%

0 26,671,469 0

$26,671,469

$26,671,469

84.2%

0 $0

$0 0.0%

0 26,671,466 0

$26,671,466

$26,671,466

85.1%

0 $0

$0 0.0%

0 25,174,009 0

$25,174,009

$25,174,009

84.4%

(246,910) ($246,910)

($246,910)

0 (1,497,460) 0

($1,497,460)

($1,497,460)

0 $0

$0

0 (1,497,457) 0

($1,497,457)

($1,497,457)

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

(100.0)	N/A

N/A                      N/A (5.6)                     (5.6) N/A                      N/A

(5.6)	(5.6)

(5.6)	(5.6)

67

Fund: 12 SubFund: -

8600 - 8799 Other Local Revenue

8660 - Interest

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

866000 - LOC INTEREST INCOME/TREAS	228,940

$228,940

0	0	(228,940)

$0	$0	($228,940)

0	(100.0)	N/A

$0	(100.0)	N/A

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

866200 - NET INC(DEC) FAIR VALUE INVEST

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

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

8699 - All Other Local Revenue

861000 - LOC DEF REVENUE 869900 - LOC OTHER REVENUE

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

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

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

8900 - 8929 Interfund Transfers In

Percent of Total

(572,244) ($572,244)

20,458 $20,458

5,067,836 $5,067,836

0 0

$0

$4,744,991 15.0%

0 $0

0 $0

$0

0.0%

0 $0

185,000 $185,000

4,500,000 $4,500,000

0 0

$0

$4,685,000 14.9%

0 $0

0 $0

$0

0.0%

0 $0

140,190 $140,190

4,500,000 $4,500,000

0 0

$0

$4,640,190 15.6%

0 $0

0 $0

$0

0.0%

572,244 $572,244

119,731 $119,731

(567,836) ($567,836)

0 0

$0

($104,801)

0 $0

0 $0

$0

0 $0

(44,810) ($44,810)

0 $0

0 0

$0

($44,810)

0 $0

0 $0

$0

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

585.2                  (24.2) 585.2                  (24.2)

(11.2)                       0.0 (11.2)                       0.0

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

N/A	N/A

(2.2)	(1.0)

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

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

N/A	N/A

68

Fund: 12 SubFund: -

8930 - 8979 All Other Financing Sources

8979 - All Other Financing Sources

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

897901 - CH DEV LOANS

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

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

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

8980 - 8999 Contributions

Percent of Total

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

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

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

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

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

$0	N/A	N/A

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

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

$0	N/A	N/A

69

Fund: 12 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

12 - CHILD DEVELOPMENT FUND	$22,322,266	$18,786,448	$35,160,403	$12,838,137	$16,373,955	57.5	87.2
	
1000 - 1999 Certificated Personnel Salaries

1100 - Certificated Teachers' Salaries

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

1200 - Certificated Pupil Support Salaries

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

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

$2,251,594

94,856 76,655 6,036 0

$177,547

1,166,517 621,604 183,500 101,500 17,500

$2,090,621

104,237 78,183 0
0

$182,420

1,199,546 736,145 181,500 183,600 23,829

$2,324,618

125,091 100,158 14,681 0

$239,930

(26,117) 71,927 (18,557) 37,748 8,024

$73,024

30,235 23,503 8,645 0

$62,383

33,028                     (2.1)                       2.8 114,541                     10.8                     18.4 (2,000)                     (9.3)                     (1.1) 82,100                     25.9                     80.9 6,329                     50.8                     36.2

$233,998	3.2	11.2

20,854                     31.9                     20.0 21,975                     30.7                     28.1 14,681                   143.2                      N/A 0                      N/A                      N/A

$57,510	35.1	31.5

1300 - Certificated Supervisors' and Administrators' Salaries

130002 - COORDINATOR SAL 130008 - DIST ADM SAL

1000 - 1999 Certificated Personnel Salaries

Percent of Total

245,649 579,931

$825,581

$3,254,722

14.6%

244,510 241,899

$486,409

$2,759,450

14.7%

131,356 713,156

$844,512

$3,409,060

9.7%

(114,293) 133,225

$18,931

$154,338

(113,154) 471,257

$358,103

$649,611

(46.5)                  (46.3) 23.0                   194.8

2.3	73.6

4.7	23.5

70

Fund: 12 SubFund: -

2000 - 2999 Classified Personnel Salaries

2100 - Classified Instructional Salaries

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

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

2200 - Classified Support Salaries

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

2300 - Classified Supervisors' and Administrators' Salaries

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

2400 - Clerical, Technical, and Office Staff Salaries

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

2900 - Other Classified Salaries

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

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

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

$5,305,541

4,620 0 0

$4,620

653,540 10,870

$664,410

618,494 2,708 3,766
0 0

$624,968

0 848
2,112 586 214,155

$217,701

$6,817,241

30.5%

5,126,950 292,000 236,000
0

$5,654,950

0 0 0

$0

1,213,188 0

$1,213,188

552,932 4,000 4,500
0 0

$561,432

0 0 0
500 0

$500

$7,430,069

39.6%

705,838 41,100 55,200 0

$802,138

8,365 0 0

$8,365

916,734 0

$916,734

601,949 4,000 4,500 5,346
0

$615,795

5,053,157 1,006,960 140,000 464 300,000

$6,500,581

$8,843,612

25.2%

(4,074,745) (243,576) (185,082)
0

($4,503,403)

3,744 0 0

$3,744

263,193 (10,870)

$252,323

(16,545) 1,292 734 5,346
0

($9,174)

5,053,157 1,006,112 137,888 (122) 85,845

$6,282,880

$2,026,371

(4,421,112) (250,900) (180,800)
0

($4,852,812)

8,365 0 0

$8,365

(296,454) 0

($296,454)

49,017 0 0
5,346 0

$54,363

5,053,157 1,006,960 140,000 (36) 300,000

$6,500,081

$1,413,543

(85.2) (85.6) (77.0) N/A

(84.9)

81.0 N/A N/A

81.0

40.3 (100.0)

38.0

(2.7) 47.7 19.5 N/A N/A

(1.5)

N/A 118657.9 6529.8 (20.8) 40.1

2886.0

29.7

(86.2) (85.9) (76.6) N/A

(85.8)

N/A N/A N/A

N/A

(24.4) N/A

(24.4)

8.9 0.0 0.0 N/A N/A

9.7

N/A N/A N/A (7.2) N/A

1300016.2

19.0

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT	465,584	376,402	462,422	(3,162)	86,020	(0.7)	22.9

71

Fund: 12 SubFund: -

3000 - 3999 Employee Benefits

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

3101 - State Teachers' Retirement System, certificated positions

310190 - STRS CERT	20,048

$485,632

19,387

$395,789

37,872

$500,293

17,824

$14,661

18,485

$104,505

88.9	95.4

3.0	26.4

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED 310291 - STRS CLASSIFIED

47,344 1,492

$48,836

104,103 0

$104,103

49,648 0

$49,648

2,304 (1,492)

$812

(54,455) 0

($54,455)

4.9                  (52.3) (100.0)                      N/A

1.7	(52.3)

3201 - Public Employees' Retirement System, certificated positions

320100 - PERS CERTIFICATED 320190 - PERS CERTIFICATED

27,716 409

$28,125

82,857 0

$82,857

109,331 0

$109,331

81,615 (409)

$81,206

26,474 0

$26,474

294.5                     32.0 (100.0)                      N/A

288.7	32.0

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED 320290 - PERS CLASSIFIED

3301 - OASDI/Medicare/Alternative, certificated positions

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

330192 - SUPPLEMENTAL RETIREMENT CERT

3302 - OASDI/Medicare/Alternative, classified positions

330200 - SOCIAL SECURITY CLASS 330201 - MEDICARE CLASS
330202 - SUPPLEMENTAL RETIREMENT CLASS 330290 - SOCIAL SECURITY CLASS
330291 - MEDICARE CLASS
330292 - SUPPLEMENTAL RETIREMENT CLASS

1,209,279 79,382

$1,288,661

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

$75,572

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

$466,784

1,335,760 143,138

$1,478,899

19,255 38,540 14,126 0 1,472 0

$73,393

310,409 99,957 50,322 33,263 7,779
0

$501,730

1,471,168 335,273

$1,806,440

25,407 46,556 14,248 0 2,875 0

$89,086

341,875 109,883 67,963 77,912 18,349 331

$616,314

261,888 255,891

$517,779

11,699 2,555 531 (628) 673 (1,317)

$13,514

48,890 19,778 21,075 57,138 10,203 (7,555)

$149,530

135,407 192,135

$327,542

6,152 8,016 121
0 1,403 0

$15,693

31,466 9,926 17,641 44,649 10,570 331

$114,584

21.7                     10.1 322.4                   134.2

40.2	22.1

85.4	32.0 5.8	20.8 3.9                       0.9
(100.0)                      N/A 30.6                     95.4 (100.0)                      N/A

17.9	21.4

16.7                     10.1 21.9                       9.9 44.9                     35.1 275.1                   134.2 125.2                   135.9 (95.8)                      N/A

32.0	22.8

72

Fund: 12 SubFund: -

3000 - 3999 Employee Benefits

3401 - Health & Welfare Benefits, certificated positions

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

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

3402 - Health & Welfare Benefits, classified positions

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

231,424 23,068 4,543 1,398

$260,433

286,097 27,397 5,268 1,586 2,662

$323,010

187,997 17,980 3,455 984

$210,416

385,740 34,763 6,681 2,326 3,017

$432,527

261,520 22,850 4,391 1,480

$290,242

319,731 29,469 5,663 1,800 3,272

$359,935

30,096 (218) (151) 82

$29,808

33,634 2,072 396 214 610

$36,926

73,523 4,871 936 496

$79,826

(66,009) (5,294) (1,017) (526) 255

($72,592)

13.0                     39.1 (0.9)                     27.1 (3.3)                     27.1 5.9                     50.4

11.4	37.9

11.8                  (17.1) 7.6                  (15.2) 7.5                  (15.2) 13.5                  (22.6) 22.9                       8.5

11.4	(16.8)

3501 - State Unemployment Insurance, certificated positions

350100 - SUI CERT 350190 - SUI CERT

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS 350290 - SUI CLASS

15,270                          1,329 739                               51

$16,009	$1,380

31,071                          3,447 2,718                             268

$33,789	$3,715

1,605                     (13,665) 99                          (639)

$1,705	($14,304)

3,789                     (27,282) 633                       (2,085)

$4,422	($29,367)

276                  (89.5)                     20.8 48                  (86.6)                     95.3

$325	(89.4)	23.5

342                  (87.8)                       9.9 364                  (76.7)                   135.9

$707	(86.9)	19.0

3601 - Workers' Compensation Insurance, certificated positions

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

3602 - Workers' Compensation Insurance, classified positions

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

3701 - OPEB, Allocated, certificated positions

370100 - RETIREE BENEFITS CERT

37,070 1,823

$38,893

75,205 6,534

$81,739

47,213

$47,213

31,895 1,218

$33,113

82,723 6,438

$89,161

37,316

$37,316

38,530 2,379

$40,909

90,938 15,186

$106,124

53,843

$53,843

1,459 557

$2,016

15,733 8,651

$24,384

6,630

$6,630

6,634 1,161

$7,796

8,215 8,748

$16,963

16,527

$16,527

3.9                     20.8 30.5                     95.4

5.2	23.5

20.9                       9.9 132.4                   135.9

29.8	19.0

14.0	44.3

14.0	44.3

73

Fund: 12 SubFund: -

3000 - 3999 Employee Benefits

3702 - OPEB, Allocated, classified positions

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

370200 - RETIREE BENEFIT CLASSIFIED

3901 - Other Benefits, certificated positions

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

3902 - Other Benefits, classified positions

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

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

44,403 $44,403

12,415 18
0 608 190

$13,230

25,070 1 0
2,200 977

$28,247

$3,280,575 14.7%
59.8%

62,546 $62,546

10,632 0 0
406 0

$11,038

27,574 0 0
2,146 0

$29,720

$3,547,703 18.9%
73.1%

54,795 $54,795

12,843 0 0
793 0

$13,636

30,313 0 0
5,062 0

$35,374

$4,132,097 11.8%
46.6%

10,391 $10,391

428 (18) 0 186 (190)

$406

5,243 (1)
0 2,862 (977)

$7,127

$851,522

(7,751) ($7,751)

2,211 0 0
387 0

$2,598

2,738 0 0
2,916 0

$5,654

$584,394

23.4                  (12.4) 23.4                  (12.4)

3.5                     20.8 (100.0)                      N/A N/A                      N/A 30.5                     95.3 (100.0)                      N/A

3.1	23.5

20.9                       9.9 (100.0)                      N/A N/A                      N/A 130.1                   135.9 (100.0)                      N/A

25.2	19.0

26.0	16.5

74

Fund: 12 SubFund: -

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

430000 - INSTRUCTIONAL SUPPLIES 430001 - SUPPLIES CARRYOVER 430002 - HOLDING INSTR SUPP 430005 - FOOD/IN-HOUSE MEETINGS 430007 - SUPPLIES/SOFTWARE 430008 - SUPPLIES NON-CLASSROOM

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

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

5100 - Subagreements for Services

510000 - SUBAGREEMENTS FOR SERVICES

5200 - Travel and Conferences

520000 - CONF/TRAVEL

520010 - FIXED MILEAGE ALLOWANCE

5300 - Dues and Memberships 530000 - DUES & MEMBERSHIP

5500 - Operations and Housekeeping Services

550050 - PEST CONTROL

969,866 0 0
22,353 0 216,562

$1,208,780

427,467 $427,467

$1,636,248 7.3%

0 $0

45,229 6,450

$51,679

1,288 $1,288

0

$0

1,702,872 0 0
30,000 0 457,032

$2,189,903

531,000 $531,000

$2,720,903 14.5%

0 $0

56,500 8,163

$64,663

3,000 $3,000

0

$0

1,302,412 121,992 10,168,611 678,370
0 211,511

$12,482,896

268,719 $268,719

$12,751,615 36.3%

0 $0

25,650 8,163

$33,813

2,000 $2,000

0

$0

332,546 121,992 10,168,611 656,018
0 (5,051)

$11,274,116

(158,748) ($158,748)

$11,115,368

0 $0

(19,579) 1,713

($17,867)

712 $712

0

$0

(400,460)                     34.3                  (23.5) 121,992                      N/A                      N/A 10,168,611                      N/A                      N/A 648,370                 2934.9                 2161.2
0                      N/A                      N/A (245,521)                     (2.3)                  (53.7)

$10,292,993	932.7	470.0

(262,281)                  (37.1)                  (49.4) ($262,281)                  (37.1)                  (49.4)

$10,030,712	679.3	368.7

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

(30,850)                  (43.3)                  (54.6) 0                     26.6                       0.0

($30,850)	(34.6)	(47.7)

(1,000)                     55.3                  (33.3) ($1,000)                     55.3                  (33.3)

0	N/A	N/A

$0	N/A	N/A

75

Fund: 12 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

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

5710 - Transfers of Direct Costs 571070 - DIRECT COST/TEACH CTR

5750 - Transfers of Direct Costs - Interfund

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

376,048 0 0
31,378 4,558

$411,984

0 $0

0 8,140
195,000 89,102 6,405 10,510 0 10,441 4,862 2,105
0 19,951 5,403
3,869,508

$4,221,427

530,000 0 0
54,700 9,000

$593,700

0 $0

0 10,000 195,000 89,000 16,500 3,000
0 11,700 5,500 3,500 0 19,000 5,000 0

$358,200

126,662 0 0
41,817 11,000

$179,479

0 $0

0 10,000 195,000 89,000 16,500 15,007 427,603 11,600 5,537 3,500
0 18,250 5,000 0

$796,998

(249,386) 0 0
10,439 6,442

($232,505)

0 $0

0 1,860 0 (102) 10,095 4,498
427,603 1,159 676 1,395
0 (1,701) (403)
(3,869,508)

($3,424,429)

(403,338) 0 0
(12,883) 2,000

($414,221)

0 $0

0 0 0 0 0
12,007 427,603 (100) 37
0 0
(750) 0 0

$438,798

(66.3)                  (76.1) N/A                      N/A N/A                      N/A 33.3                  (23.6) 141.3                     22.2

(56.4)	(69.8)

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

N/A                      N/A 22.9                       0.0 0.0                       0.0 (0.1)                       0.0 157.6                       0.0 42.8                   400.2 N/A                      N/A 11.1                     (0.9) 13.9                       0.7 66.2                       0.0 N/A                      N/A (8.5)                     (3.9) (7.5)                       0.0 (100.0)                      N/A

(81.1)	122.5

5800 - Professional/Consulting Services and Operating Expenditures

580001 - CONT FOR PER SERV/INDIVIDUAL 580002 - CONTRACT SERVICES
580006 - ADVERTISING
580007 - FEES/ADMINISTRATIVE 580008 - FEES/ADMISSION - STUDENTS 580009 - FEES / OTHER
580010 - SOFTWARE LICENSE 580090 - BUDGET RESERVE

0 165,235 0
0 8,168 41,255 30,405 0

$245,063

0 135,750 0
0 4,000 500 31,000 0

$171,250

0 151,936 0
0 9,100 12,180 3,000 0

$176,216

0 (13,299) 0
0 932
(29,075) (27,405) 0

($68,847)

0 16,186 0
0 5,100 11,680
(28,000) 0

$4,966

N/A                      N/A (8.0)                     11.9 N/A                      N/A N/A                      N/A 11.4                   127.5 (70.5)                2336.0 (90.1)                  (90.3) N/A                      N/A

(28.1)	2.9

76

Fund: 12 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5900 - Communications

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

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

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

6170 - Land Improvements

617000 - LAND IMPROVEMENTS

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

6400 - Equipment

640090 - EQUIPMENT $25,000+

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

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

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

7000 - 7499 Other Outgo

Percent of Total

8,010 9,720 5,672

$23,402

$4,954,843 22.2%

80,867 $80,867

1,090,892 $1,090,892

0 $0

$1,171,759 5.2%

954,878 $954,878

252,000 $252,000

$1,206,878

5.4%

8,910 17,200 28,200

$54,310

$1,245,123 6.6%

200,000 $200,000

100,000 $100,000

0 $0

$300,000 1.6%

741,200 $741,200

42,000 $42,000

$783,200

4.2%

8,910 17,200 25,998

$52,108

$1,240,613 3.5%

39,000 $39,000

4,000,000 $4,000,000

0 $0

$4,039,000 11.5%

744,406 $744,406

0 $0

$744,406

2.1%

900 7,480 20,326

$28,706

($3,714,230)

(41,867) ($41,867)

2,909,108 $2,909,108

0 $0

$2,867,241

(210,472) ($210,472)

(252,000) ($252,000)

($462,472)

0 0
(2,203)

($2,203)

($4,510)

(161,000) ($161,000)

3,900,000 $3,900,000

0 $0

$3,739,000

3,205 $3,205

(42,000) ($42,000)

($38,795)

11.2 77.0 358.4

122.7

(75.0)

(51.8) (51.8)

266.7 266.7

N/A N/A

244.7

(22.0) (22.0)

(100.0) (100.0)

(38.3)

0.0 0.0 (7.8)

(4.1)

(0.4)

(80.5) (80.5)

3900.0 3900.0

N/A N/A

1246.3

0.4 0.4

(100.0) (100.0)

(5.0)

77

Fund: 12 SubFund: -

7600 - 7629 Interfund Transfers Out

7619 - Other Authorized Interfund Transfers Out

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

761900 - TRANSFER TO GENERAL FUND 761906 - TRANSFER TO SFP
761914 - TRANSFER TO SPEC RES/CAP PROJ

7600 - 7629 Interfund Transfers Out

Percent of Total

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

$0	$0	$0	$0

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

$0	N/A	N/A

$0	N/A	N/A

78

Summary of Revisions

2023-2024 Cafeteria Fund Budget

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

I. 2023-24 Cafeteria Fund Revenues

A. Federal Revenues

Federal	Revenues	changed	from $11,712,021        at	Adopted	Budget        to $13,372,229 at First Interim, an increase of $1,660,208.     The increase is due to receiving one-time Supply Chain Assistance Funds in conjunction with higher participation than projected in both the School Breakfast Program and National School Lunch Program.

Item
Supply Chain Assis Increased Participa
Change from Adopted

2023-24 Adopted Budget

$ 11,712,021

tance Funds tion
to 1st Interim

2023-24
1st Int. Budget
	
Budget Adjustment $ 1,274,300 $      385,908
$ 1,660,208

Increase/(Decrease)

$ 1,660,208

$ 13,372,229

B. State Revenues

State Revenues changed from $12,450,029 at Adopted Budget to $14,858,220 at First Interim, an increase of $2,408,191. The increase is due to higher participation than projected in both the School Breakfast Program and National School Lunch Program in conjunction with an increased	reimbursement	rate	for	both breakfast and lunch. The State reimbursement rate	increase	is	directly     related	to     the implementation of the California Universal Meals Program. All students eat for free under this program regardless of their socio-economic status. Because this program doesn’t align with the     Federal     Meal     Program,	the     Federal guidelines only provide free meals for eligible students, the State is required to backfill any reimbursements not covered by the Federal meal program.

Item
Increased Participa Increase in Reimbu Change from Adopted

2023-24 Adopted Budget

$ 12,450,029

tion
rsement rate to 1st Interim

2023-24
1st Int. Budget
	
Budget Adjustment $ 2,039,345 $      368,846 $ 2,408,191

Increase/(Decrease)

$ 2,408,191

$ 14,858,220

79

C. Local Revenues

Local Revenues, which consist of Ala Carte sales, non-program food sales and special events, of $220,047 at Adopted Budget are unchanged at First Interim.

Change from Adopte

2023-24 Adopted Budget

$ 220,047
	
d to 1st Interim

2023-24
1st Int. Budget
	
$	-0-

Increase/(Decrease)

$	-0-

$ 220,047

D. Total Cafeteria Fund Revenues

Total Cafeteria Fund Revenues changed from $24,382,097	at	Adopted	Budget	to $28,450,496 at First Interim, an increase of $4,068,399.

Change from Adopted

2023-24 Adopted Budget

$ 24,382,097
	
to 1st Interim

2023-24
1st Int. Budget
	
$ 4,068,399

Increase/(Decrease)

$ 4,068,399

$ 28,450,496

II. 2023-24 Cafeteria Fund Expenditures

A. Classified Personnel Salaries

Classified Personnel Salaries changed from $ 7,206,040 at Adopted Budget to $7,191,035 at First Interim, a decrease of $15,005.	The change is primarily due to new employees filling positions at lower steps on the salary schedule than the previous employees in their positions, which was slightly offset by an increase in hourly support and subs. It’s important to note that CSEA Operations Unit and the District are continuing to negotiate salaries for the 2023-24 fiscal year.	No increases are included in the budget for employees covered by the CSEA collective bargaining unit.

Item
Hourly Salaries Other
Food Service Salarie Classified Manageme
Change from Adopted

2023-24 Adopted Budget

$ 7,206,040

s nt
to 1st Interim

2023-24
1st Int. Budget
	
Budget Adjustment $	16,637
5,503 (7,022)
	(30,123)
$ (15,005)

Increase/(Decrease)

$ (15,005)

$ 7,191,035

80

B. Employee Benefits

Employee Benefits changed from $4,040,343 at Adopted Budget to $4,032,505 at First Interim, a decrease of $7,838.	Employee Benefits changed primarily due to adjustments to the classified salaries previously noted.

Item
Health & Welfare B Other
CalPERS
Social Security/Me Change from Adopte

2023-24 Adopted Budget

$ 4,040,343

enefits

dicare
d to 1st Interim

2023-24
1st Int. Budget
	
Budget Adjustment $ 23,539
(2,720) (10,227)
 (18,431) $ (7,838)

Increase/(Decrease)

$ (7,838)

$ 4,032,505

C. Books,Supplies and OtherMaterials

Books, Supplies and Other Materials changed from	$8,536,257	at	Adopted	Budget	to $9,935,475 at First Interim, an increase of $1,399,218.	The change is primarily due to receiving the second round of Supply Chain Assistant funds. These funds will assist with the     increased	cost     associated     with     food purchases.

Item
Supply Chain Assis Other Supplies/Eq Food
Change from Adopte

2023-24 Adopted Budget

$ 8,536,257

tance uipment

d to 1st Interim

2023-24
1st Int. Budget
	
Budget Adjustment $ 1,274,300
65 636
		59,282 $ 1,399,218

Increase/(Decrease)

$ 1,399,218

$ 9,935,475

D. Contracted Services and Other Operating Expenditures

Contracted Services and Other Operating Expenditures	changed	from	$568,038	at Adopted Budget to a negative $183,423 at First Interim, a decrease of $751,461. The change is primarily due to a one-time transfer for the 2022-23	vended	meals     provided	to     the Expanded      Learning      Opportunity      Program (ELOP); the transfer was inadvertently missed during the year end close process. Additionally, there	was	a     decrease     in     leases     due	to reclassifying lease expenditures to debt service to abide by GASB Statement 87.

81

Item
Rentals & Repairs Consulting Service Travel & Conferenc Building Lease Prior Year ELOP M
Change from Adopte

2023-24 Adopted Budget

$ 568,038

s es

eals
d to 1st Interi

2023-24
1st Int. Budget
	
Budget Adjustment $       53,729
11,617 4,196
(393,400)
	(427,603)
m	$ (751,461)

Increase/(Decrease)

$ (751,461)

$ (183,423)

E. Capital Outlay Expenditures

Capital Outlay Expenditures changed from $51,926 at Adopted Budget to $508,322 at First Interim, an increase of $456,396. This is due to anticipated costs for built-in refrigerator and freezer projects at multiple sites in the District.

F. Other Outgo Expenditures

Other	Outgo	Expenditures	changed	from $528,581 at Adopted Budget to $900,103 at First Interim, an increase of $ 371,522. This is due to lease payments being reclassified to Debt Service per GASB Statement 87, which was offset by changes in expenditures applicable to indirect cost charges.

Item
Debt Service Indirect Costs
Change from Adopted

2023-24 Adopted Budget

$ 528,581

to 1st Interim

2023-24
1st Int. Budget
	
Budget Adjustment $ 393,400
      (21,878) $ 371,522

Increase/(Decrease)

$ 371,522

$ 900,103

Change from Adopted

2023-24 Adopted Budget

$ 51,926
	
to 1st Interim

2023-24
1st Int. Budget
	
$ 456,396

Increase/(Decrease)

$ 456,396

$ 508,322

82

G. Total Cafeteria Fund Expenditures

Total Cafeteria Fund Expenditures changed from	$20,931,185	at	Adopted	Budget	to $22,384,017 at First Interim, an increase of $1,452,832.

Change from Adopted

2023-24 Adopted Budget

$ 20,931,185
	
to 1st Interim

2023-24
1st Int. Budget
	
$ 1,452,832

Increase/(Decrease)

$ 1,452,832

$ 22,384,017

Beginning Fund Balance Unaudited 7/1/23

2023-24 Revenues                  28,450,496 2023-24 Expenditures          22,384,017

Surplus/(Deficit) (1)

Ending Fund Balance, 6/30/24, Projected

Restricted Assigned: Equipment Refresh Vehicles
New School Equipment

Building Lease

$     18,454,159

	6,066,479

$     24,520,638

$       1,558,235 329,968 1,071,601
	5,512,400

Restricted Unassigned	$     16,048,434

III. Cafeteria Fund Balance

Total revenues are $28,450,496 and total expenditures are $22,384,017 at First Interim. The projected fund balance for the 2023-24 fiscal year is:

General Reserve Percentage

One-Time Items in Budget: Capital Outlay
Prior Year ELOP Expense: Total One-Time (2)

Ongoing Surplus/(Deficit) (1 + 2)

71.7%

$	456,397

          (427,603) $           28,794

$ 6,095,273

83

Fund: 13 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

13 - CAFETERIA FUND	$27,799,460	$24,382,097	$28,450,496	$651,036	$4,068,399	2.3	16.7
	
8100 - 8299 Federal Revenue

8220 - Child Nutrition Programs 822000 - FED CHILD NUTRITION

8221 - Donated Food Commodities

822100 - FED DONATED FOOD COMMODITIES

8290 - All Other Federal Revenue 829000 - FED OTH REV

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

8520 - Child Nutrition

852000 - ST CHILD NUTRITION

8300 - 8599 Other State Revenue

Percent of Total

12,593,755 $12,593,755

1,554,018 $1,554,018

0 $0

$14,147,772 50.9%

13,472,046 $13,472,046

$13,472,046

48.5%

10,612,021 $10,612,021

1,100,000 $1,100,000

0 $0

$11,712,021 48.0%

12,450,029 $12,450,029

$12,450,029

51.1%

12,272,229 $12,272,229

1,100,000 $1,100,000

0 $0

$13,372,229 47.0%

14,858,220 $14,858,220

$14,858,220

52.2%

(321,525) ($321,525)

(454,018) ($454,018)

0 $0

($775,543)

1,386,174 $1,386,174

$1,386,174

1,660,208                     (2.6)                     15.6 $1,660,208                    (2.6)                     15.6

0                  (29.2)                       0.0 $0                  (29.2)                       0.0

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

$1,660,208	(5.5)	14.2

2,408,191                     10.3                     19.3 $2,408,191                     10.3                     19.3

$2,408,191	10.3	19.3

84

Fund: 13 SubFund: -

8600 - 8799 Other Local Revenue

8634 - Food Service Sales

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

863401 - FS STUDENT FOOD SALES/LUNCH 863402 - FS STUDENT FOOD SALES/BKFT 863403 - FS CHILD CARE INC
863404 - FS STUDENT ALA CARTE 863405 - FS ADULT ALA CARTE 863406 - FS SPECIAL EVENT INCOME 863407 - FS OTHER INCOME
863408 - FS OVER/SHORT

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

0 0 0
121,978 17,316 73,195 26,368 (219,787)

$19,070

113,192

$113,192

0 0 0
96,936 12,845 56,515 29,484 (66,632)

$129,148

90,899

$90,899

0 0 0
96,936 12,845 56,515 29,484 (66,632)

$129,148

90,899

$90,899

0 0 0
(25,042) (4,471) (16,680) 3,116 153,155

$110,078

(22,293)

($22,293)

0	N/A	N/A 0	N/A	N/A 0	N/A	N/A 0                  (20.5)                       0.0 0                  (25.8)                       0.0 0                  (22.8)                       0.0 0                     11.8                       0.0 0                  (69.7)                       0.0

$0	577.2	0.0

0	(19.7)	0.0

$0	(19.7)	0.0

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

866200 - NET INC(DEC) FAIR VALUE INVEST

8600 - 8799 Other Local Revenue

Percent of Total

47,379 $47,379

$179,642

0.6%

0 $0

$220,047

0.9%

0 $0

$220,047

0.8%

(47,379) ($47,379)

$40,405

0                (100.0)                      N/A $0                (100.0)                     N/A

$0	22.5	0.0

85

Fund: 13 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

13 - CAFETERIA FUND	$20,741,832	$20,931,185	$22,384,017	$1,642,185	$1,452,832	7.9	6.9
	
2000 - 2999 Classified Personnel Salaries

2200 - Classified Support Salaries

220006 - WAREHOUSE SAL 220007 - MAINTENANCE SAL 220020 - FOOD SERVICE SAL 220040 - CLASS SUPPORT HOURLY 220050 - CLASS SUPPORT SUB 220070 - CLASS SUPPORT OT
220090 - CLASSIFIED SUPPORT OTHER

2300 - Classified Supervisors' and Administrators' Salaries

230001 - CLASS MANAGEMENT SA 230040 - CLASSIFIED MANAGEMENT HRLY

2400 - Clerical, Technical, and Office Staff Salaries

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

2900 - Other Classified Salaries

290040 - OTH CL HOURLY 290090 - OTHER CLASSIFIED SAL

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

152,953 174,075 3,819,373 214,713 53,093 372
0

$4,414,579

1,553,444 0

$1,553,444

177,420 0 0

$177,420

0 6,886

$6,886

$6,152,330

29.7%

156,245 176,916 4,702,159 268,880 40,191 279
0

$5,344,670

1,672,542 0

$1,672,542

181,663 0 0

$181,663

0 7,165

$7,165

$7,206,040

34.4%

156,245 176,174 4,695,138 283,256 42,372 279
0

$5,353,464

1,642,419 0

$1,642,419

187,907 0 0

$187,907

80 7,165

$7,245

$7,191,035

32.1%

3,292 2,099 875,764 68,543 (10,721) (93)
0

$938,884

88,974 0

$88,974

10,487 0 0

$10,487

80 279

$359

$1,038,705

0                       2.2                       0.0 (742)                       1.2                     (0.4)
(7,022)                     22.9                     (0.1) 14,376                     31.9                       5.3 2,181                  (20.2)                       5.4 0                  (24.9)                       0.0
0	N/A	N/A

$8,794	21.3	0.2

(30,123)                       5.7                     (1.8) 0                      N/A                      N/A

($30,123)	5.7	(1.8)

6,244	5.9	3.4 0                      N/A                      N/A 0                      N/A                      N/A

$6,244	5.9	3.4

80                      N/A                      N/A 0                       4.1                       0.0

$80	5.2	1.1

($15,005)	16.9	(0.2)

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED	0	0	0	0

$0	$0	$0	$0

3202 - Public Employees' Retirement System, classified positions

0	N/A	N/A

$0	N/A	N/A

320200 - PERS CLASSIFIED 320290 - PERS CLASSIFIED

1,313,755 30,075

$1,343,830

1,543,871 45,934

$1,589,805

1,530,912 48,666

$1,579,578

217,158 18,591

$235,749

(12,959) 2,732

($10,227)

16.5                     (0.8) 61.8                       5.9

17.5	(0.6)

86

Fund: 13 SubFund: -

3000 - 3999 Employee Benefits

3301 - OASDI/Medicare/Alternative, certificated positions

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

330100 - SOCIAL SECURITY CERT 330101 - MEDICARE CERT

3302 - OASDI/Medicare/Alternative, classified positions

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

330292 - SUPPLEMENTAL RETIREMENT CLASS

3402 - Health & Welfare Benefits, classified positions

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

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS 350290 - SUI CLASS

0 0

$0

307,057 81,647 25,555 7,863 3,883 5,289

$431,293

1,377,915 90,801 17,453 6,571 14,087

$1,506,827

28,454 1,193

$29,647

0 0

$0

359,071 99,805 41,359 11,410 4,597 5,321

$521,563

1,461,002 96,781 18,603 7,007 22,070

$1,605,463

3,445 1,048

$4,493

77 18

$94

346,237 95,905 39,030 11,776 4,767 5,322

$503,038

1,486,231 95,692 18,390 7,025 21,664

$1,629,002

3,311 1,054

$4,365

77 18

$94

39,180 14,259 13,475 3,914 884
33

$71,745

108,316 4,891 937
455 7,577

$122,175

(25,143) (139)

($25,282)

77                      N/A                      N/A 18                      N/A                      N/A

$94	N/A	N/A

(12,834)                     12.8                     (3.6) (3,900)                     17.5                     (3.9) (2,329)                     52.7                     (5.6) 366                     49.8                       3.2
170                     22.8                       3.7 1                       0.6                       0.0

($18,525)	16.6	(3.6)

25,229                       7.9                       1.7 (1,089)                       5.4                     (1.1) (213)                       5.4                     (1.1) 18                       6.9                       0.3 (406)                     53.8                     (1.8)

$23,539	8.1	1.5

(134)                  (88.4)                     (3.9) 6                  (11.6)                       0.6

($128)	(85.3)	(2.9)

3602 - Workers' Compensation Insurance, classified positions

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

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

3802 - PERS Reduction, classified positions

380200 - PERS REV LIM REDUC CLASS

70,495 3,148

$73,642

150,538 $150,538

0

$0

82,676 3,799

$86,475

163,020 $163,020

0

$0

79,459 3,942

$83,401

164,495 $164,495

0

$0

8,965 795

$9,759

13,957 $13,957

0

$0

(3,217) 143

($3,074)

1,475 $1,475

0

$0

12.7                     (3.9) 25.2                       3.8

13.3	(3.6)

9.3                       0.9 9.3                       0.9

N/A	N/A

N/A	N/A

87

Fund: 13 SubFund: -

3000 - 3999 Employee Benefits

3902 - Other Benefits, classified positions

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

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

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

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

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

430001 - SUPPLIES CARRYOVER 430007 - SUPPLIES/SOFTWARE 430008 - SUPPLIES NON-CLASSROOM 430072 - GAS
430082 - INVENTORY ADJUSTMENT

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

4700 - Food

470000 - FOOD

470001 - FOOD SVC SUPPLY COST 470002 - FOOD FED DONATED 470023 - FOOD EARNED MEALS

4000 - 4999 Books and Supplies

Percent of Total

0 23,537 69
0 1,073 501

$25,179

$3,560,956 17.2% 46.8%

0 0
456,393 0 0

$456,393

527,300 $527,300

6,392,952 710,752 1,554,018 0

$8,657,722

$9,641,415

46.5%

0 27,558 45
0 41,516 405

$69,524

$4,040,343 19.3% 53.7%

0 0
488,560 0 0

$488,560

574,820 $574,820

5,333,880 646,814 1,492,183 0

$7,472,877

$8,536,257

40.8%

0 26,486 46
0 41,564 435

$68,531

$4,032,505 18.0% 50.1%

0 0
488,763 0 0

$488,763

640,253 $640,253

6,667,462 646,814 1,492,183 0

$8,806,459

$9,935,475

44.4%

0 2,949 (23) 0
40,491 (66)

$43,351

$471,549

0 0
32,370 0 0

$32,370

112,953 $112,953

274,510 (63,938) (61,835) 0

$148,737

$294,060

0                      N/A                      N/A (1,072)                     12.5                     (3.9) 1                  (34.0)                       1.2
0	N/A	N/A 48                 3774.9                       0.1 30                  (13.1)                       7.5

($993)	172.2	(1.4)

($7,838)	13.2	(0.2)

0                      N/A                      N/A 0                      N/A                      N/A
203	7.1	0.0 0                      N/A                      N/A 0                      N/A                      N/A

$203	7.1	0.0

65,433                     21.4                     11.4 $65,433                     21.4                     11.4

1,333,582	4.3	25.0 0                     (9.0)                       0.0 0                     (4.0)                       0.0 0                      N/A                      N/A

$1,333,582	1.7	17.8

$1,399,218	3.0	16.4

88

Fund: 13 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5200 - Travel and Conferences

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

520000 - CONF/TRAVEL

520010 - FIXED MILEAGE ALLOWANCE

5300 - Dues and Memberships 530000 - DUES & MEMBERSHIP

5500 - Operations and Housekeeping Services

550030 - WATER/SEWER 550080 - PG&E

11,988 0

$11,988

4,372 $4,372

0 0

$0

16,325 0

$16,325

4,372 $4,372

0 24,600

$24,600

19,904 617

$20,521

4,372 $4,372

0 24,600

$24,600

7,916 617

$8,533

0 $0

0 24,600

$24,600

3,579                     66.0                     21.9 617                      N/A                      N/A

$4,196	71.2	25.7

0                       0.0                       0.0 $0                       0.0                       0.0

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

$0	N/A	0.0

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

560002 - MAINTENANCE AGREEMENTS 560005 - RENTAL
560006 - REPAIR EQUIP 560010 - BLDG LEASE/RENTS

5710 - Transfers of Direct Costs

571000 - DIRECT COST/TRF OF SERVICE 571060 - DIRECT COST/TECHNOLOGY

5750 - Transfers of Direct Costs - Interfund

575000 - DIRECT COST/INTERFUND TRF 575002 - DIRECT COST/CUSD TODAY INTERFN 575010 - DIRECT COST/MTCE INTERFUND 575020 - DIRECT COST/TRANSP INTERFUND 575030 - DIRECT COST/FOOD SVC INTERFUND 575040 - DIRECT COST/GAD/INTERF
575050 - DIRECT COST/COPIER INTERFUND 575052 - DIRECT COST/SCANBACK INTERFUND 575080 - INTER-FUND DIRECT COST FUEL

10,757 0 83,686 0

$94,443

0 0

$0

0 5,370 0
372 0
1,803 593 47 8,590

$16,777

10,757 0 94,399 393,400

$498,556

0 0

$0

0 5,000 0
450 0
1,368 550 55 8,506

$15,929

13,851 269 144,766 0

$158,885

0 0

$0

0 5,000 0
450 (427,603) 1,368 550
55 8,506

($411,674)

3,094 269 61,080 0

$64,442

0 0

$0

0 (370) 0
78 (427,603) (435) (43)
8 (84)

($428,451)

3,094 269 50,367 (393,400)

($339,671)

0 0

$0

0 0 0 0
(427,603) 0 0 0 0

($427,603)

28.8 N/A 73.0 N/A

68.2

N/A N/A

N/A

N/A (6.9) N/A 20.9 N/A (24.1) (7.3) 16.0 (1.0)

(2553.9)

28.8 N/A 53.4 (100.0)

(68.1)

N/A N/A

N/A

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

(2684.4)

89

Fund: 13 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

5800 - Professional/Consulting Services and Operating Expenditures

580001 - CONT FOR PER SERV/INDIVIDUAL 580002 - CONTRACT SERVICES
580005 - LEGAL SERVICES 580009 - FEES / OTHER

5900 - Communications

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

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

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

6400 - Equipment

640090 - EQUIPMENT $25,000+

6000 - 6999 Capital Outlay

Percent of Total

6,063 0 0 0

$6,063

0 5,652 2,876

$8,528

$142,169 0.7%

15,010 $15,010

311,058 $311,058

$326,068

1.6%

0 0 0 0

$0

0 5,647 2,609

$8,256

$568,038 2.7%

10,000 $10,000

41,926 $41,926

$51,926

0.2%

9,063 0 0
2,554

$11,617

0 5,647 2,609

$8,256

($183,423) -0.8%

273,974 $273,974

234,348 $234,348

$508,322

2.3%

3,000 0 0
2,554

$5,554

0 (5)
(267)

($272)

($325,592)

258,964 $258,964

(76,710) ($76,710)

$182,254

9,063 0 0
2,554

$11,617

0 0 0

$0

($751,461)

263,974 $263,974

192,422 $192,422

$456,396

49.5 N/A N/A N/A

91.6

N/A (0.1) (9.3)

(3.2)

(229.0)

1725.3 1725.3

(24.7) (24.7)

55.9

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

N/A

N/A 0.0 0.0

0.0

(132.3)

2639.7 2639.7

459.0 459.0

878.9

90

Fund: 13 SubFund: -

7000 - 7499 Other Outgo

7350 - Transfers of Indirect Costs - Interfund

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

735000 - TRF OF DIRECT COST-INTERFUND

7438 - Debt Service - Interest

743800 - DEBT SERVICE/INTEREST

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

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

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

7600 - 7629 Interfund Transfers Out

Percent of Total

521,694 $521,694

177,200 $177,200

220,000 $220,000

$918,894 4.4%

0 $0

$0

0.0%

528,581 $528,581

0 $0

0 $0

$528,581 2.5%

0 $0

$0

0.0%

506,703 $506,703

168,400 $168,400

225,000 $225,000

$900,103 4.0%

0 $0

$0

0.0%

(14,991) ($14,991)

(8,800) ($8,800)

5,000 $5,000

($18,791)

0 $0

$0

(21,878)                     (2.9)                     (4.1) ($21,878)                    (2.9)                    (4.1)

168,400                     (5.0)                      N/A $168,400                    (5.0)                     N/A

225,000                       2.3                      N/A $225,000                       2.3                     N/A

$371,522	(2.0)	70.3

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

$0	N/A	N/A

91

Fund: 14 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

14 - DEFERRED MAINTENANCE FUND	$3,763,157	$2,801,000	$2,801,000	($962,157)	$0	(25.6)	0.0
	
8600 - 8799 Other Local Revenue

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

23,239	1,000

$23,239	$1,000

1,000	(22,239)

$1,000	($22,239)

0	(95.7)	0.0

$0	(95.7)	0.0

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

866200 - NET INC(DEC) FAIR VALUE INVEST

8699 - All Other Local Revenue 869900 - LOC OTHER REVENUE

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

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

8900 - 8929 Interfund Transfers In

Percent of Total

(60,082) ($60,082)

0 $0

($36,843) -1.0%

3,800,000 $3,800,000

$3,800,000

101.0%

0 $0

0 $0

$1,000 0.0%

2,800,000 $2,800,000

$2,800,000

100.0%

0 $0

0 $0

$1,000 0.0%

2,800,000 $2,800,000

$2,800,000

100.0%

60,082 $60,082

0 $0

$37,843

(1,000,000) ($1,000,000)

($1,000,000)

0                (100.0)                      N/A $0                (100.0)                     N/A

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

$0	(102.7)	0.0

0                  (26.3)                       0.0 $0                  (26.3)                       0.0

$0	(26.3)	0.0

92

Fund: 14 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

14 - DEFERRED MAINTENANCE FUND	$2,332,537	$2,801,000	$4,242,391	$1,909,854	$1,441,391	81.9	51.5
	
2000 - 2999 Classified Personnel Salaries

2200 - Classified Support Salaries

220007 - MAINTENANCE SAL 220070 - CLASS SUPPORT OT

2000 - 2999 Classified Personnel Salaries

Percent of Total

0                                  0                                  0                                  0 0                                  0                                  0                                  0

$0	$0	$0	$0

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

$0	N/A	N/A

$0	N/A	N/A

93

Fund: 14 SubFund: -

3000 - 3999 Employee Benefits

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED                                                                           0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3302 - OASDI/Medicare/Alternative, classified positions

330200 - SOCIAL SECURITY CLASS                                                             0                                  0                                  0                                  0 330201 - MEDICARE CLASS                                                                         0                                  0                                  0                                  0

$0	$0	$0	$0

3402 - Health & Welfare Benefits, classified positions

340216 - DIS CLASS                                                                                       0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS                                                                                       0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3602 - Workers' Compensation Insurance, classified positions

360200 - W/C CLASS	0	0	0	0

$0	$0	$0	$0

3702 - OPEB, Allocated, classified positions

370200 - RETIREE BENEFIT CLASSIFIED                                                     0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3902 - Other Benefits, classified positions

390203 - SELF INSUR CLASS	0	0	0	0

$0	$0	$0	$0

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

4000 - 4999 Books and Supplies

4400 - Noncapitalized Equipment

440000 - EQUIP $500-$24999                                                                    0                                  0                                  0                                  0 $0                               $0                               $0                               $0

4000 - 4999 Books and Supplies	$0	$0	$0	$0 Percent of Total                                                                                        0.0%                           0.0%                           0.0%

94

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

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

$0	N/A	N/A

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

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

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

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

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

$0	N/A	N/A

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

$0	N/A	N/A

Fund: 14 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

560001 - NONCAPITALIZED IMPROVEMENTS

5710 - Transfers of Direct Costs 571040 - DIRECT COST/GAD

5750 - Transfers of Direct Costs - Interfund 575040 - DIRECT COST/GAD/INTERF

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

6170 - Land Improvements

617000 - LAND IMPROVEMENTS

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

6000 - 6999 Capital Outlay Percent of Total
7600 - 7629 Interfund Transfers Out

7619 - Other Authorized Interfund Transfers Out

761906 - TRANSFER TO SFP

761994 - TRANSFER TO BLDG FUND

7600 - 7629 Interfund Transfers Out

Percent of Total

886,287 $886,287

0 $0

39 $39

$886,326 38.0%

593,194 $593,194

853,017 $853,017

$1,446,211 62.0%

0 0

$0

$0

0.0%

2,801,000 $2,801,000

0 $0

0 $0

$2,801,000 100.0%

0 $0

0 $0

$0 0.0%

0 0

$0

$0

0.0%

1,730,741 $1,730,741

0 $0

0 $0

$1,730,741 40.8%

1,407,017 $1,407,017

1,104,634 $1,104,634

$2,511,650 59.2%

0 0

$0

$0

0.0%

844,454 $844,454

0 $0

(39) ($39)

$844,415

813,822 $813,822

251,617 $251,617

$1,065,439

0 0

$0

$0

(1,070,259) ($1,070,259)

0 $0

0 $0

($1,070,259)

1,407,017 $1,407,017

1,104,634 $1,104,634

$2,511,650

0 0

$0

$0

95.3                  (38.2) 95.3                  (38.2)

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

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

95.3	(38.2)

137.2                      N/A 137.2                     N/A

29.5                      N/A 29.5                     N/A

73.7	N/A

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

N/A	N/A

N/A	N/A

95

Fund: 21 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

21 - BUILDING FUND	$99,938,659	$414,056	$1,439,056	($98,499,603)	$1,025,000	(98.6)	247.6
	
8600 - 8799 Other Local Revenue

8625 - Community Redevelopment Funds Not Subject to LCFF Deduction

862500 - COMM REDEV FUNDS

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

575,902 $575,902

1,340,951

$1,340,951

0                                  0 $0                               $0

0	1,025,000

$0	$1,025,000

(575,902) ($575,902)

(315,951)

($315,951)

0 $0

1,025,000

$1,025,000

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

(23.6)	N/A

(23.6)	N/A

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

866200 - NET INC(DEC) FAIR VALUE INVEST

8699 - All Other Local Revenue 869900 - LOC OTHER REVENUE

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

8919 - Other Authorized Interfund Transfers In

891901 - OTH INTERFUND TRANSFER IN 891933 - FROM BOND
891998 - FROM SFP TO OTHER FUNDS

8900 - 8929 Interfund Transfers In

Percent of Total

(3,394,970) ($3,394,970)

0 $0

($1,478,116) -1.5%

1,416,775 0 0

$1,416,775

$1,416,775

1.4%

0 $0

0 $0

$0 0.0%

414,056 0 0

$414,056

$414,056

100.0%

0 $0

0 $0

$1,025,000 71.2%

414,056 0 0

$414,056

$414,056

28.8%

3,394,970 $3,394,970

0 $0

$2,503,116

(1,002,719) 0 0

($1,002,719)

($1,002,719)

0 $0

0 $0

$1,025,000

0 0 0

$0

$0

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

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

(169.3)	N/A

(70.8)	0.0 N/A                      N/A N/A                      N/A

(70.8)	0.0

(70.8)	0.0

96

Fund: 21 SubFund: -

8930 - 8979 All Other Financing Sources

8951 - Proceeds from Sale of Bonds

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

895100 - PROCEEDS FROM SALE OF BONDS

8971 - Proceeds from Certificates of Participation 897100 - PROCEEDS FROM COP'S

8972 - Proceeds from Capital Leases

897200 - PROCEEDS FROM CAPITAL LEASES

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

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

8980 - 8999 Contributions

Percent of Total

100,000,000                                  0 $100,000,000                               $0

0                                  0 $0                               $0

0                                  0 $0                               $0

$100,000,000                               $0 100.1%                           0.0%

0                                  0 $0                               $0

$0	$0

0.0%	0.0%

0           (100,000,000) $0        ($100,000,000)

0                                  0 $0                               $0

0                                  0 $0                               $0

$0	($100,000,000) 0.0%

0                                  0 $0                               $0

$0	$0

0.0%

0                (100.0)                      N/A $0                (100.0)                     N/A

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

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

$0	(100.0)	N/A

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

$0	N/A	N/A

97

Fund: 21 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

21 - BUILDING FUND	$32,271,751	$414,056	$97,360,902	$65,089,152	$96,946,846	201.7	23413.9
	
2000 - 2999 Classified Personnel Salaries

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

2400 - Clerical, Technical, and Office Staff Salaries

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

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

268,404 $268,404

0 0 0 0

$0

$268,404

0.8%

0                     290,413 $0                   $290,413

0	0 0	0 0	0 0	0

$0	$0

$0	$290,413

0.0%	0.3%

22,010 $22,010

0 0 0 0

$0

$22,010

290,413                       8.2                      N/A $290,413                       8.2                     N/A

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

$0	N/A	N/A

$290,413	8.2	N/A

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED

29,520

$29,520

0	31,614

$0	$31,614

2,093	31,614	7.1	N/A

$2,093	$31,614	7.1	N/A

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED

3302 - OASDI/Medicare/Alternative, classified positions

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

3402 - Health & Welfare Benefits, classified positions

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

28,883 $28,883

7,022 3,853 0

$10,874

27,806 1,842 354 216
0

$30,218

0                        33,323 $0                     $33,323

0	7,811 0	4,242 0                                  0

$0	$12,053

0	27,806 0                          1,842 0                             354 0                             216 0                                  0

$0	$30,218

4,440                        33,323                     15.4                      N/A $4,440                     $33,323                     15.4                     N/A

789                          7,811                     11.2                      N/A 390                          4,242                     10.1                      N/A 0                                  0                      N/A                      N/A

$1,179	$12,053	10.8	N/A

0	27,806	0.0	N/A 0                          1,842	0.0	N/A 0                             354	0.0	N/A 0                             216	0.0	N/A 0                                  0                      N/A	N/A

$0	$30,218	0.0	N/A

98

Fund: 21 SubFund: -

3000 - 3999 Employee Benefits

3502 - State Unemployment Insurance, classified positions

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

350200 - SUI CLASS                                                                               1,316 $1,316

3602 - Workers' Compensation Insurance, classified positions

360200 - W/C CLASS                                                                             3,221 $3,221

3702 - OPEB, Allocated, classified positions

370200 - RETIREE BENEFIT CLASSIFIED                                             9,638 $9,638

3902 - Other Benefits, classified positions

390203 - SELF INSUR CLASS	1,074

$1,074

0                             145 $0                           $145

0                          3,485 $0                        $3,485

0                        10,164 $0                     $10,164

0	1,162

$0	$1,162

(1,171) ($1,171)

264 $264

526 $526

88

$88

145                  (89.0)                      N/A $145                  (89.0)                     N/A

3,485                       8.2                      N/A $3,485                       8.2                     N/A

10,164                       5.5                      N/A $10,164                       5.5                     N/A

1,162	8.2	N/A

$1,162	8.2	N/A

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

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

430000 - INSTRUCTIONAL SUPPLIES 430008 - SUPPLIES NON-CLASSROOM 430076 - REPAIR SUPP TRANSP

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

4000 - 4999 Books and Supplies

Percent of Total

$114,744 0.4% 1.2%

0 2,434 0

$2,434

52,399 $52,399

$54,833

0.2%

$0	$122,163 0.0%                           0.1% 0.0%                           0.4%

0	0 0	0 0	0

$0	$0

0                        50,000 $0                     $50,000

$0	$50,000

0.0%	0.1%

$7,419

0 (2,434) 0

($2,434)

(2,399) ($2,399)

($4,833)

$122,163

0 0 0

$0

50,000 $50,000

$50,000

6.5	N/A

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

(100.0)	N/A

(4.6)                      N/A (4.6)                     N/A

(8.8)	N/A

99

Fund: 21 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5200 - Travel and Conferences

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

520000 - CONF/TRAVEL                                                                               0                                  0                                  0                                  0 $0                               $0                               $0                               $0

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

0	N/A	N/A

$0	N/A	N/A

560001 - NONCAPITALIZED IMPROVEMENTS 560002 - MAINTENANCE AGREEMENTS 560010 - BLDG LEASE/RENTS

5710 - Transfers of Direct Costs

571060 - DIRECT COST/TECHNOLOGY

5750 - Transfers of Direct Costs - Interfund

575000 - DIRECT COST/INTERFUND TRF 575030 - DIRECT COST/FOOD SVC INTERFUND 575040 - DIRECT COST/GAD/INTERF
575050 - DIRECT COST/COPIER INTERFUND 575052 - DIRECT COST/SCANBACK INTERFUND 575060 - DIRECT COST/TECH INTERFUND

87,811 0 0

$87,811

0 $0

0 0 0 0 0 0

$0

0	33,543 0                                  0 0                                  0

$0	$33,543

0                                  0 $0                               $0

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

$0	$0

(54,268) 0 0

($54,268)

0 $0

0 0 0 0 0 0

$0

33,543	(61.8)	N/A 0                      N/A	N/A 0                      N/A	N/A

$33,543	(61.8)	N/A

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

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

$0	N/A	N/A

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES 580005 - LEGAL SERVICES 580006 - ADVERTISING
580036 - COST OF ISSUANCE MISC 580090 - BUDGET RESERVE

5900 - Communications

590002 - PHONE CLASSIFIED

590005 - COMMUNICATION/POSTAGE

5000 - 5999 Services and Other Operating Expenditures

Percent of Total

47,623 0 0
1,650 0

$49,273

2,160 0

$2,160

$139,244

0.4%

0	21,000 0                                  0 0                                  0 0                                  0 0                                  0

$0	$21,000

0                          2,160 0                                  0

$0	$2,160

$0	$56,703

0.0%	0.1%

(26,623) 0 0
(1,650) 0

($28,273)

0 0

$0

($82,541)

21,000 0 0 0 0

$21,000

2,160 0

$2,160

$56,703

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

(57.4)	N/A

0.0                      N/A N/A                      N/A

0.0	N/A

(59.3)	N/A

100

Fund: 21 SubFund: -

6000 - 6999 Capital Outlay

6100 - Land

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

610000 - SITE PURCHASE 610005 - SITE PLAN/OTHER

6170 - Land Improvements

617000 - LAND IMPROVEMENTS

6200 - Buildings and Improvements of Buildings

620000 - BLDG/IMPRV OF BLDG

620019 - CONSTRUCTION CONTINGENCY

6400 - Equipment

640090 - EQUIPMENT $25,000+

6000 - 6999 Capital Outlay

Percent of Total

0 1,167,890

$1,167,890

0 $0

29,995,332 0

$29,995,332

112,105 $112,105

$31,275,328

96.9%

0                                  0 0                  3,108,655

$0	$3,108,655

0                                  0 $0                               $0

0                92,680,586 0                                  0

$0	$92,680,586

0                     187,895 $0                   $187,895

$0	$95,977,136

0.0%	98.6%

0 1,940,765

$1,940,765

0 $0

62,685,253 0

$62,685,253

75,789 $75,789

$64,701,807

0                      N/A                      N/A 3,108,655                   166.2                      N/A

$3,108,655	166.2	N/A

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

92,680,586                   209.0                      N/A 0                      N/A                      N/A

$92,680,586	209.0	N/A

187,895                     67.6                      N/A $187,895                     67.6                     N/A

$95,977,136	206.9	N/A

101

Fund: 21 SubFund: -

7000 - 7499 Other Outgo

7283 - All Other Transfers to JPAs

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

722300 - TRANSFER OUT TO JPA CART

7438 - Debt Service - Interest

743801 - COP REPAY INTEREST 743804 - COP '04 INTEREST 743806 - COP '06 INTEREST 743810 - COP '10 INTEREST 743811 - COP '11 INTEREST

7439 - Other Debt Service - Principal

743900 - DEBT SERVICE/PRINCIPAL 743904 - COP '04 PRINCIPAL 743906 - COP '06 PRINCIPAL 743910 - COP '10 PRINCIPAL 743911 - COP '11 PRINCIPAL

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

0 $0

0 0 0 0
86,393

$86,393

0 0 0 0
329,999

$329,999

$416,392

1.3%

0 $0

0 0 0 0
69,056

$69,056

0 0 0 0
345,000

$345,000

$414,056

100.0%

0 $0

0 0 0 0
69,056

$69,056

0 0 0 0
345,000

$345,000

$414,056

0.4%

0 $0

0 0 0 0
(17,337)

($17,337)

0 0 0 0
15,001

$15,001

($2,336)

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

0	N/A	N/A 0	N/A	N/A 0	N/A	N/A 0	N/A	N/A 0                  (20.1)                       0.0

$0	(20.1)	0.0

0	N/A	N/A 0	N/A	N/A 0	N/A	N/A 0	N/A	N/A 0                       4.5                       0.0

$0	4.5	0.0

$0	(0.6)	0.0

7613 - To State School Building Fund/County School Facilities Fund from All Other Funds

761300 - DIST SH/SFP PROJECT

7619 - Other Authorized Interfund Transfers Out

761900 - TRANSFER TO GENERAL FUND 761904 - TRANSFER TO COP
761911 - TRANSFER TO DEV FEES II

761914 - TRANSFER TO SPEC RES/CAP PROJ 761994 - TRANSFER TO BLDG FUND 761999 - TRANSFER TO ALL OTHR FUNDS

7600 - 7629 Interfund Transfers Out

Percent of Total

0                                  0 $0                               $0

2,806	0 0	0 0	0 0	0 0	0 0	0

$2,806	$0

$2,806	$0

0.0%	0.0%

0 $0

450,431 0 0 0 0 0

$450,431

$450,431

0.5%

0 $0

447,625 0 0 0 0 0

$447,625

$447,625

0 $0

450,431 0 0 0 0 0

$450,431

$450,431

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

15952.9	N/A N/A	N/A N/A	N/A N/A	N/A N/A	N/A N/A	N/A

15952.9	N/A

15952.9	N/A

102

Fund: 25 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

25 - CAPITAL FACILITIES FUND	$16,830,830	$11,930,000	$16,280,790	($550,040)	$4,350,790	(3.3)	36.5
	
8600 - 8799 Other Local Revenue

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

1,006,925

$1,006,925

75,000

$75,000

75,000

$75,000

(931,925)

($931,925)

0	(92.6)	0.0

$0	(92.6)	0.0

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

866200 - NET INC(DEC) FAIR VALUE INVEST

8681 - Mitigation/Developer Fees 868100 - LOC DEV FEES

8699 - All Other Local Revenue 869900 - LOC OTHER REVENUE

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

8919 - Other Authorized Interfund Transfers In

891901 - OTH INTERFUND TRANSFER IN 891919 - FROM DEV FEES
891933 - FROM BOND

891998 - FROM SFP TO OTHER FUNDS

8900 - 8929 Interfund Transfers In

Percent of Total

(381,924) ($381,924)

12,886,210 $12,886,210

8,125 $8,125

$13,519,336 80.3%

0 3,311,494 0
0

$3,311,494

$3,311,494

19.7%

0 $0

11,850,000 $11,850,000

5,000 $5,000

$11,930,000 100.0%

0 0 0 0

$0

$0

0.0%

0 $0

11,850,000 $11,850,000

5,000 $5,000

$11,930,000 73.3%

0 0 0
4,350,790

$4,350,790

$4,350,790

26.7%

381,924 $381,924

(1,036,210) ($1,036,210)

(3,125) ($3,125)

($1,589,336)

0 (3,311,494) 0 4,350,790

$1,039,296

$1,039,296

0 $0

0 $0

0 $0

$0

0 0 0
4,350,790

$4,350,790

$4,350,790

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

(8.0)                       0.0 (8.0)                       0.0

(38.5)                       0.0 (38.5)                       0.0

(11.8)	0.0

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

31.4	N/A

31.4	N/A

103

Fund: 25 SubFund: -

8980 - 8999 Contributions

8980 - Contributions from Unrestricted Revenues

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

898000 - CONTRIB FR UNRESTRICTED REV

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

8980 - 8999 Contributions

Percent of Total

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

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

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

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

$0	N/A	N/A

104

Fund: 25 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

25 - CAPITAL FACILITIES FUND	$19,046,987	$11,930,010	$65,335,332	$46,288,346	$53,405,322	243.0	447.7
	
1000 - 1999 Certificated Personnel Salaries

1300 - Certificated Supervisors' and Administrators' Salaries 130008 - DIST ADM SAL

1900 - Other Certificated Salaries 190090 - CERT OTH SAL

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

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

2400 - Clerical, Technical, and Office Staff Salaries

240001 - CLASS BUSINESS SUPPORT 240050 - CLASS BUSINESS SUPPORT SUB

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

0 $0

0 $0

$0 0.0%

538,316 $538,316

171,660 0

$171,660

$709,977

3.7%

0 $0

186,896 $186,896

$186,896 1.6%

547,510 $547,510

175,039 0

$175,039

$722,549

6.1%

0 $0

0 $0

$0 0.0%

580,010 $580,010

184,672 0

$184,672

$764,682

1.2%

0 $0

0 $0

$0

41,694 $41,694

13,011 0

$13,011

$54,706

0 $0

(186,896) ($186,896)

($186,896)

32,500 $32,500

9,633 0

$9,633

$42,133

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

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

N/A	(100.0)

7.7                       5.9 7.7                       5.9

7.6                       5.5 N/A                      N/A

7.6	5.5

7.7	5.8

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED

0 $0

30,565

$30,565

35,697 $35,697

32,005

$32,005

0 $0

34,219

$34,219

0                     (35,697) $0                   ($35,697)

3,654	2,214

$3,654	$2,214

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

12.0	6.9

12.0	6.9

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED	139,522

$139,522

148,070

$148,070

156,218

$156,218

16,695

$16,695

8,148	12.0	5.5

$8,148	12.0	5.5

105

Fund: 25 SubFund: -

3000 - 3999 Employee Benefits

3301 - OASDI/Medicare/Alternative, certificated positions

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

330101 - MEDICARE CERT

3302 - OASDI/Medicare/Alternative, classified positions

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

3401 - Health & Welfare Benefits, certificated positions

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

3402 - Health & Welfare Benefits, classified positions

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

0 $0

33,432 10,107 0

$43,539

0 0 0 0

$0

91,760 6,078 1,168 559 731

$100,296

2,710 $2,710

34,532 10,519 0

$45,051

13,903 921 177 108

$15,109

91,760 6,078 1,168 559 804

$100,369

0 $0

36,487 11,144 0

$47,631

0 0 0 0

$0

91,760 6,078 1,168 559 848

$100,413

0                       (2,710) $0                     ($2,710)

3,055                          1,955 1,037                             625 0                                  0

$4,092	$2,580

0	(13,903) 0                          (921) 0                          (177) 0                          (108)

$0	($15,109)

0	0 0	0 0	0 0	0
118	44

$117	$44

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

9.1                       5.7 10.3                       5.9 N/A                      N/A

9.4	5.7

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

N/A	(100.0)

0.0                       0.0 0.0                       0.0 0.0                       0.0 0.0                       0.0 16.1                       5.5

0.1	0.0

3501 - State Unemployment Insurance, certificated positions

350100 - SUI CERT	0	93

$0	$93

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS	3,473	361

$3,473	$361

0                                  0 $0                               $0

382	(3,091)

$382	($3,091)

(93)                      N/A ($93)                     N/A

21	(89.0)

$21	(89.0)

(100.0) (100.0)

5.9

5.9

3601 - Workers' Compensation Insurance, certificated positions

360100 - W/C CERT	0	2,243

$0	$2,243

0	0	(2,243)

$0	$0	($2,243)

N/A	(100.0)

N/A	(100.0)

106

Fund: 25 SubFund: -

3000 - 3999 Employee Benefits

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

3602 - Workers' Compensation Insurance, classified positions

360200 - W/C CLASS

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

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

3901 - Other Benefits, certificated positions 390103 - SELF INSUR CERT

3902 - Other Benefits, classified positions

390203 - SELF INSUR CLASS 390204 - AB 1522 ACCRUAL

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

8,520 $8,520

0 $0

25,372 $25,372

0 $0

2,840 0

$2,840

$354,128 1.9%
5.6%

8,670 $8,670

6,541 $6,541

25,289 $25,289

748 $748

2,890 0

$2,890

$425,846 3.6%
11.2%

9,176 $9,176

0 $0

26,764 $26,764

0 $0

3,059 0

$3,059

$377,862 0.6%
1.7%

656 $656

0 $0

1,392 $1,392

0 $0

219 0

$219

$23,735

506 $506

(6,541) ($6,541)

1,475 $1,475

(748) ($748)

169 0

$169

($47,984)

7.7                       5.8 7.7                       5.8

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

5.5                       5.8 5.5                       5.8

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

7.7                       5.8 N/A                      N/A

7.7	5.8

6.7	(11.3)

107

Fund: 25 SubFund: -

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

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

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

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

5200 - Travel and Conferences

520000 - CONF/TRAVEL
520010 - FIXED MILEAGE ALLOWANCE

21,455 0 0

$21,455

25,641 $25,641

$47,096 0.2%

4,642 0

$4,642

40,000 0 0

$40,000

28,500 $28,500

$68,500 0.6%

10,000 500

$10,500

40,000 0 0

$40,000

28,500 $28,500

$68,500 0.1%

10,000 500

$10,500

18,545 0 0

$18,545

2,859 $2,859

$21,404

5,358 500

$5,858

0	86.4	0.0 0                      N/A                      N/A 0                      N/A                      N/A

$0	86.4	0.0

0                     11.1                       0.0 $0                     11.1                       0.0

$0	45.4	0.0

0                   115.4                       0.0 0                      N/A                       0.0

$0	126.2	0.0

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

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

5710 - Transfers of Direct Costs

571020 - DIRECT COST/TRANSPORTATION

5750 - Transfers of Direct Costs - Interfund

575000 - DIRECT COST/INTERFUND TRF 575020 - DIRECT COST/TRANSP INTERFUND 575030 - DIRECT COST/FOOD SVC INTERFUND 575040 - DIRECT COST/GAD/INTERF
575050 - DIRECT COST/COPIER INTERFUND 575052 - DIRECT COST/SCANBACK INTERFUND

836,960 0 0
85,353

$922,313

0 $0

0 0 0 53
943 0

$996

200 0 0
80,000

$80,200

0 $0

0 0 0 0 0 0

$0

1,203,872 0 0
434,593

$1,638,465

0 $0

0 0 0 0
500 0

$500

366,912 0 0
349,240

$716,152

0 $0

0 0 0
(53) (443) 0

($496)

1,203,672 0 0
354,593

$1,558,265

0 $0

0 0 0 0
500 0

$500

43.8 N/A N/A 409.2

77.6

N/A N/A

N/A N/A N/A (100.0) (47.0) N/A

(49.8)

601836.1 N/A N/A
443.2

1943.0

N/A N/A

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

N/A

108

Fund: 25 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES 580005 - LEGAL SERVICES 580006 - ADVERTISING 580009 - FEES / OTHER 580010 - SOFTWARE LICENSE 580090 - BUDGET RESERVE

5900 - Communications

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

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

6100 - Land

610000 - SITE PURCHASE

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

6000 - 6999 Capital Outlay

Percent of Total

84,848 44,460 210 168,258 54,300 0

$352,076

0 2,840 0

$2,840

$1,282,866 6.7%

757,255 $757,255

5,989,026 $5,989,026

$6,746,281

35.4%

180,000 75,000 200
150 63,500 0

$318,850

0 2,916 0

$2,916

$412,466 3.5%

0 $0

4,512,430 $4,512,430

$4,512,430

37.8%

180,000 75,000 200
150 63,500 0

$318,850

0 2,916 0

$2,916

$1,971,231 3.0%

397,054 $397,054

56,146,655 $56,146,655

$56,543,709

86.5%

95,153 30,540 (10) (168,108) 9,200
0

($33,226)

0 77 0

$77

$688,365

(360,201) ($360,201)

50,157,629 $50,157,629

$49,797,428

0 0 0 0 0 0

$0

0 0 0

$0

$1,558,765

397,054 $397,054

51,634,225 $51,634,225

$52,031,279

112.1                       0.0 68.7                       0.0 (4.8)                       0.0 (99.9)                       0.0 16.9                       0.0 N/A                      N/A

(9.4)	0.0

N/A                      N/A 2.7                       0.0 N/A                      N/A

2.7	0.0

53.7	377.9

(47.6)                      N/A (47.6)                     N/A

837.5                 1144.3 837.5                1144.3

738.1	1153.1

109

Fund: 25 SubFund: -

7000 - 7499 Other Outgo

7438 - Debt Service - Interest

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

743800 - DEBT SERVICE/INTEREST

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

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

2,850,144 $2,850,144

2,415,000 $2,415,000

$5,265,144

27.6%

1,556,323 $1,556,323

3,715,000 $3,715,000

$5,271,323

44.2%

2,849,348 $2,849,348

2,430,000 $2,430,000

$5,279,348

8.1%

(797) ($797)

15,000 $15,000

$14,203

1,293,025 $1,293,025

(1,285,000) ($1,285,000)

$8,025

0.0                     83.1 0.0                     83.1

0.6                  (34.6) 0.6                  (34.6)

0.3	0.2

7613 - To State School Building Fund/County School Facilities Fund from All Other Funds

761300 - DIST SH/SFP PROJECT

7619 - Other Authorized Interfund Transfers Out

761900 - TRANSFER TO GENERAL FUND 761904 - TRANSFER TO COP
761911 - TRANSFER TO DEV FEES II 761994 - TRANSFER TO BLDG FUND

7600 - 7629 Interfund Transfers Out

Percent of Total

0 $0

330,000 0
3,311,494 1,000,000

$4,641,494

$4,641,494

24.4%

0 $0

330,000 0 0 0

$330,000

$330,000

2.8%

0 $0

330,000 0 0 0

$330,000

$330,000

0.5%

0 $0

0 0
(3,311,494) (1,000,000)

($4,311,494)

($4,311,494)

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

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

$0	(92.9)	0.0

$0	(92.9)	0.0

110

Fund: 35 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

35 - COUNTY SCHOOL FACILITIES FUND	$16,617,614	$10,000	$10,000	($16,607,614)	$0	(99.9)	0.0
	
8300 - 8599 Other State Revenue

8545 - School Facilities Apportionments 854500 - ST SCHOOL FAC APPORT

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

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

16,490,615 $16,490,615

$16,490,615 99.2%

1,015,744

$1,015,744

0 $0

$0 0.0%

10,000

$10,000

0 $0

$0 0.0%

10,000

$10,000

(16,490,615) ($16,490,615)

($16,490,615)

(1,005,744)

($1,005,744)

0                (100.0)                      N/A $0                (100.0)                     N/A

$0	(100.0)	N/A

0	(99.0)	0.0

$0	(99.0)	0.0

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

866200 - NET INC(DEC) FAIR VALUE INVEST

8699 - All Other Local Revenue 869900 - LOC OTHER REVENUE

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

(888,746) ($888,746)

0 $0

$126,999

0.8%

0 $0

0 $0

$10,000

100.0%

0 $0

0 $0

$10,000

100.0%

888,746 $888,746

0 $0

($116,999)

0                (100.0)                      N/A $0                (100.0)                     N/A

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

$0	(92.1)	0.0

8913 - To State School Building Fund/County School Facilities Fund from All Other Funds

891300 - DIST SH/SFP PROJECT

8919 - Other Authorized Interfund Transfers In

891901 - OTH INTERFUND TRANSFER IN 891919 - FROM DEV FEES
891998 - FROM SFP TO OTHER FUNDS

8900 - 8929 Interfund Transfers In

Percent of Total

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

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

$0	$0	$0	$0

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

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

$0	N/A	N/A

$0	N/A	N/A

111

Fund: 35 SubFund: -

8980 - 8999 Contributions

8980 - Contributions from Unrestricted Revenues

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

898000 - CONTRIB FR UNRESTRICTED REV

8980 - 8999 Contributions

Percent of Total

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

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

$0	N/A	N/A

112

Fund: 35 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

35 - COUNTY SCHOOL FACILITIES FUND	$4,209,930	$10,000	$56,118,188	$51,908,258	$56,108,188	1233.0	561081.9
	
2000 - 2999 Classified Personnel Salaries

2400 - Clerical, Technical, and Office Staff Salaries

240001 - CLASS BUSINESS SUPPORT 240070 - CLASS BUSINESS SUPPORT OT

2000 - 2999 Classified Personnel Salaries

Percent of Total

0                                  0                                  0                                  0 0                                  0                                  0                                  0

$0	$0	$0	$0

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

$0	N/A	N/A

$0	N/A	N/A

113

Fund: 35 SubFund: -

3000 - 3999 Employee Benefits

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED                                                                           0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3302 - OASDI/Medicare/Alternative, classified positions

330200 - SOCIAL SECURITY CLASS	0	0	0	0 330201 - MEDICARE CLASS	0	0	0	0 330202 - SUPPLEMENTAL RETIREMENT CLASS	0	0	0	0

$0	$0	$0	$0

3402 - Health & Welfare Benefits, classified positions

340216 - DIS CLASS                                                                                       0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS                                                                                       0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3602 - Workers' Compensation Insurance, classified positions

360200 - W/C CLASS	0	0	0	0

$0	$0	$0	$0

3702 - OPEB, Allocated, classified positions

370200 - RETIREE BENEFIT CLASSIFIED                                                     0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3902 - Other Benefits, classified positions

390203 - SELF INSUR CLASS	0	0	0	0

$0	$0	$0	$0

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

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

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

$0	N/A	N/A

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

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

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

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

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

$0	N/A	N/A

114

Fund: 35 SubFund: -

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

430000 - INSTRUCTIONAL SUPPLIES 430008 - SUPPLIES NON-CLASSROOM

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

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

0                                  0                                  0                                  0 0                                  0                                  0                                  0

$0	$0	$0	$0

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

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

$0	N/A	N/A

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

$0	N/A	N/A

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

560001 - NONCAPITALIZED IMPROVEMENTS	0	0	0	0

$0	$0	$0	$0

5750 - Transfers of Direct Costs - Interfund

575040 - DIRECT COST/GAD/INTERF                                                         0                                  0                                  0                                  0 575050 - DIRECT COST/COPIER INTERFUND                                            0                                  0                                  0                                  0

$0	$0	$0	$0

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

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

$0	N/A	N/A

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES 580005 - LEGAL SERVICES

5000 - 5999 Services and Other Operating Expenditures

Percent of Total

0                                  0                                  0                                  0 0                                  0                                  0                                  0

$0	$0	$0	$0

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

$0	N/A	N/A

$0	N/A	N/A

115

Fund: 35 SubFund: -

6000 - 6999 Capital Outlay

6100 - Land

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

610000 - SITE PURCHASE

6170 - Land Improvements

617000 - LAND IMPROVEMENTS

6200 - Buildings and Improvements of Buildings

620000 - BLDG/IMPRV OF BLDG 620002 - PLAN ARCH/CONSULTANT 620005 - PLAN/OTHER

6400 - Equipment

640090 - EQUIPMENT $25,000+

6000 - 6999 Capital Outlay Percent of Total
7600 - 7629 Interfund Transfers Out

0 $0

0 $0

323,544 0 0

$323,544

0 $0

$323,544

7.7%

0 $0

0 $0

10,000 0 0

$10,000

0 $0

$10,000

100.0%

0 $0

0 $0

51,767,398 0 0

$51,767,398

0 $0

$51,767,398

92.2%

0 $0

0 $0

51,443,854 0 0

$51,443,854

0 $0

$51,443,854

0 $0

0 $0

51,757,398 0 0

$51,757,398

0 $0

$51,757,398

N/A N/A

N/A N/A

15900.1 N/A N/A

15900.1

N/A N/A

15900.1

N/A N/A

N/A N/A

517574.0 N/A N/A

517574.0

N/A N/A

517574.0

7613 - To State School Building Fund/County School Facilities Fund from All Other Funds

761300 - DIST SH/SFP PROJECT

7619 - Other Authorized Interfund Transfers Out

761906 - TRANSFER TO SFP 761911 - TRANSFER TO DEV FEES II
761914 - TRANSFER TO SPEC RES/CAP PROJ 761994 - TRANSFER TO BLDG FUND

7600 - 7629 Interfund Transfers Out

Percent of Total

0 $0

0 0
3,886,387 0

$3,886,387

$3,886,387

92.3%

0                                  0 $0                               $0

0	0 0                  4,350,790 0	0 0	0

$0	$4,350,790

$0	$4,350,790

0.0%	7.8%

0 $0

0 4,350,790 (3,886,387) 0

$464,403

$464,403

0 $0

0 4,350,790 0
0

$4,350,790

$4,350,790

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

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

11.9	N/A

11.9	N/A

116

Fund: 40 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

40 - SPECIAL RESERVE - CAPITAL PROJ	$15,712,820	$2,916,200	$61,803,178	$46,090,358	$58,886,978	293.3	2019.3
	
8300 - 8599 Other State Revenue

8590 - All Other State Revenue 859000 - ST OTHER REVENUE

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

8650 - Leases and Rentals

865000 - LOC LEASES & RENTAL

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

0                                  0 $0                               $0

$0                               $0 0.0%                           0.0%

16,815                                  0 $16,815                               $0

3,378,988	6,000

$3,378,988	$6,000

0                                  0 $0                               $0

$0	$0 0.0%

0                     (16,815) $0                   ($16,815)

6,000	(3,372,988)

$6,000	($3,372,988)

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

$0	N/A	N/A

0                (100.0)                      N/A $0                (100.0)                     N/A

0	(99.8)	0.0

$0	(99.8)	0.0

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

866200 - NET INC(DEC) FAIR VALUE INVEST

8699 - All Other Local Revenue

869900 - LOC OTHER REVENUE 869915 - REIMB REVENUE

8600 - 8799 Other Local Revenue

Percent of Total

(27,496)                                  0 ($27,496)                               $0

2,799,837                                  0 0                                  0

$2,799,837	$0

$6,168,144	$6,000

39.3%	0.2%

0                        27,496 $0                     $27,496

1,464               (2,798,373) 0                                  0

$1,464	($2,798,373)

$7,464	($6,160,680)

0.0%

0                (100.0)                      N/A $0                (100.0)                     N/A

1,464                  (99.9)                      N/A 0                      N/A                      N/A

$1,464	(99.9)	N/A

$1,464	(99.9)	24.4

117

Fund: 40 SubFund: -

8900 - 8929 Interfund Transfers In

8912 - Between General Fund and Special Reserve Fund

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

891201 - TRANSFER BETWEEN GF AND SRF

8919 - Other Authorized Interfund Transfers In

891901 - OTH INTERFUND TRANSFER IN 891933 - FROM BOND
891998 - FROM SFP TO OTHER FUNDS

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

8971 - Proceeds from Certificates of Participation 897100 - PROCEEDS FROM COP'S

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

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

8980 - 8999 Contributions

Percent of Total

5,188,089 $5,188,089

4,356,587 0 0

$4,356,587

$9,544,676 60.7%

0 $0

$0 0.0%

0 $0

$0

0.0%

950,000 $950,000

1,960,200 0 0

$1,960,200

$2,910,200 99.8%

0 $0

$0 0.0%

0 $0

$0

0.0%

2,950,000 $2,950,000

1,960,200 0 0

$1,960,200

$4,910,200 7.9%

56,885,514 $56,885,514

$56,885,514 92.0%

0 $0

$0

0.0%

(2,238,089) ($2,238,089)

(2,396,387) 0 0

($2,396,387)

($4,634,476)

56,885,514 $56,885,514

$56,885,514

0 $0

$0

2,000,000                  (43.1)                   210.5 $2,000,000                  (43.1)                   210.5

0	(55.0)	0.0 0                      N/A                      N/A 0                      N/A                      N/A

$0	(55.0)	0.0

$2,000,000	(48.6)	68.7

56,885,514                      N/A                      N/A $56,885,514                     N/A                     N/A

$56,885,514	N/A	N/A

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

$0	N/A	N/A

118

Fund: 40 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

40 - SPECIAL RESERVE - CAPITAL PROJ	$11,739,717	$2,916,200	$11,730,840	($8,876)	$8,814,640	(0.1)	302.3
	
1000 - 1999 Certificated Personnel Salaries

1300 - Certificated Supervisors' and Administrators' Salaries

130008 - DIST ADM SAL                                                                               0                                  0                                  0                                  0 $0                               $0                               $0                               $0

1000 - 1999 Certificated Personnel Salaries	$0	$0	$0	$0 Percent of Total                                                                                        0.0%                           0.0%                           0.0%
2000 - 2999 Classified Personnel Salaries

2300 - Classified Supervisors' and Administrators' Salaries

230001 - CLASS MANAGEMENT SA                                                           0                                  0                                  0                                  0 $0                               $0                               $0                               $0

2900 - Other Classified Salaries

290050 - OTHER CLASS SUB	0	0	0	0

$0	$0	$0	$0

2000 - 2999 Classified Personnel Salaries	$0	$0	$0	$0 Percent of Total                                                                                        0.0%                           0.0%                           0.0%
3000 - 3999 Employee Benefits

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED                                                                           0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED                                                                           0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3301 - OASDI/Medicare/Alternative, certificated positions

330101 - MEDICARE CERT                                                                           0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3302 - OASDI/Medicare/Alternative, classified positions

330200 - SOCIAL SECURITY CLASS	0	0	0	0 330201 - MEDICARE CLASS	0	0	0	0 330202 - SUPPLEMENTAL RETIREMENT CLASS	0	0	0	0

$0	$0	$0	$0

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

$0	N/A	N/A

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

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

$0	N/A	N/A

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

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

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

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

$0	N/A	N/A

119

Fund: 40 SubFund: -

3000 - 3999 Employee Benefits

3402 - Health & Welfare Benefits, classified positions

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

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

$0	$0	$0	$0

3501 - State Unemployment Insurance, certificated positions

350100 - SUI CERT                                                                                        0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS                                                                                       0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3601 - Workers' Compensation Insurance, certificated positions

360100 - W/C CERT                                                                                      0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3602 - Workers' Compensation Insurance, classified positions

360200 - W/C CLASS	0	0	0	0

$0	$0	$0	$0

3702 - OPEB, Allocated, classified positions

370200 - RETIREE BENEFIT CLASSIFIED                                                     0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3802 - PERS Reduction, classified positions

380200 - PERS REV LIM REDUC CLASS	0	0	0	0

$0	$0	$0	$0

3901 - Other Benefits, certificated positions

390103 - SELF INSUR CERT                                                                          0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3902 - Other Benefits, classified positions

390203 - SELF INSUR CLASS	0	0	0	0

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

$0	N/A	N/A

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

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

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

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

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

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

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

0	N/A	N/A

120

Fund: 40 SubFund: -

3000 - 3999 Employee Benefits

3902 - Other Benefits, classified positions

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

390204 - AB 1522 ACCRUAL

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

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

430000 - INSTRUCTIONAL SUPPLIES 430001 - SUPPLIES CARRYOVER 430008 - SUPPLIES NON-CLASSROOM 430060 - SUPPLIES GROUNDS

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

4000 - 4999 Books and Supplies

Percent of Total

0 $0

$0 0.0% 0.0%

19,182 0 16,520 0

$35,702

18,404 $18,404

$54,106

0.5%

0 $0

$0 0.0% 0.0%

200,000 0 0 0

$200,000

0 $0

$200,000

6.9%

0 $0

$0 0.0% 0.0%

200,000 0 0 0

$200,000

10,000 $10,000

$210,000

1.8%

0 $0

$0

180,818 0 (16,520) 0

$164,298

(8,404) ($8,404)

$155,894

0 $0

$0

0 0 0 0

$0

10,000 $10,000

$10,000

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

N/A	N/A

942.6                       0.0 N/A                      N/A (100.0)                      N/A N/A                      N/A

460.2	0.0

(45.7)                      N/A (45.7)                     N/A

288.1	5.0

121

Fund: 40 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5200 - Travel and Conferences

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

520010 - FIXED MILEAGE ALLOWANCE                                                     0                                  0                                  0                                  0 $0                               $0                               $0                               $0

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

0	N/A	N/A

$0	N/A	N/A

560001 - NONCAPITALIZED IMPROVEMENTS 560050 - REPAIR EQ M&O

5710 - Transfers of Direct Costs 571040 - DIRECT COST/GAD

5750 - Transfers of Direct Costs - Interfund

575000 - DIRECT COST/INTERFUND TRF 575040 - DIRECT COST/GAD/INTERF

147,612 0

$147,612

0 $0

0 0

$0

756,000 0

$756,000

0 $0

0 0

$0

747,464 0

$747,464

0 $0

0 0

$0

599,852 0

$599,852

0 $0

0 0

$0

(8,536)                   406.4                     (1.1) 0                      N/A                      N/A

($8,536)	406.4	(1.1)

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

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

$0	N/A	N/A

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES 580005 - LEGAL SERVICES 580009 - FEES / OTHER
580036 - COST OF ISSUANCE MISC

5900 - Communications

590002 - PHONE CLASSIFIED

5000 - 5999 Services and Other Operating Expenditures

Percent of Total

2,123,145 0 0
5,750

$2,128,895

0 $0

$2,276,507

19.4%

0 0 0 0

$0

0 $0

$756,000

25.9%

752,835 0 0 0

$752,835

0 $0

$1,500,299

12.8%

(1,370,310) 0 0
(5,750)

($1,376,060)

0 $0

($776,208)

752,835 0 0 0

$752,835

0 $0

$744,299

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

(64.6)	N/A

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

(34.1)	98.5

122

Fund: 40 SubFund: -

6000 - 6999 Capital Outlay

6100 - Land

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

610005 - SITE PLAN/OTHER

6170 - Land Improvements

617000 - LAND IMPROVEMENTS

617002 - SITE IMPRV ARCH/CONSULTANT 617005 - SITE IMPRV PLAN/OTHER 617006 - SITE IMPRV CONSTRUCTION 617007 - SITE IMPRV TESTING
617008 - SITE IMPRV INSPECTORS

617014 - SITE IMPRV OTH CONSTRUCTION

6200 - Buildings and Improvements of Buildings

620000 - BLDG/IMPRV OF BLDG 620002 - PLAN ARCH/CONSULTANT 620005 - PLAN/OTHER

6400 - Equipment

640090 - EQUIPMENT $25,000+

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

7438 - Debt Service - Interest

743800 - DEBT SERVICE/INTEREST 743801 - COP REPAY INTEREST

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

7000 - 7499 Other Outgo

Percent of Total

264,965 $264,965

7,445,244 0 0 0 0 0 0

$7,445,244

1,541,814 0 0

$1,541,814

157,081 $157,081

$9,409,104 80.1%

0 0

$0

0 $0

$0

0.0%

0 $0

0 0 0 0 0 0 0

$0

0 0 0

$0

0 $0

$0 0.0%

0 470,200

$470,200

1,490,000 $1,490,000

$1,960,200

67.2%

60,000 $60,000

4,916,557 0 0 0 0 0 0

$4,916,557

1,198,270 0 0

$1,198,270

0 $0

$6,174,827 52.6%

1,885,514 470,200

$2,355,714

1,490,000 $1,490,000

$3,845,714

32.8%

(204,965) ($204,965)

(2,528,687) 0 0 0 0 0 0

($2,528,687)

(343,544) 0 0

($343,544)

(157,081) ($157,081)

($3,234,277)

1,885,514 470,200

$2,355,714

1,490,000 $1,490,000

$3,845,714

60,000 $60,000

4,916,557 0 0 0 0 0 0

$4,916,557

1,198,270 0 0

$1,198,270

0 $0

$6,174,827

1,885,514 0

$1,885,514

0 $0

$1,885,514

(77.4)                      N/A (77.4)                     N/A

(34.0)	N/A N/A	N/A N/A	N/A N/A	N/A N/A	N/A N/A	N/A N/A	N/A

(34.0)	N/A

(22.3)	N/A N/A	N/A N/A	N/A

(22.3)	N/A

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

(34.4)	N/A

N/A                      N/A N/A                       0.0

N/A	401.0

N/A                       0.0 N/A                       0.0

N/A	96.2

123

Fund: 40 SubFund: -

7600 - 7629 Interfund Transfers Out

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

7613 - To State School Building Fund/County School Facilities Fund from All Other Funds

761300 - DIST SH/SFP PROJECT

7619 - Other Authorized Interfund Transfers Out

761900 - TRANSFER TO GENERAL FUND 761904 - TRANSFER TO COP
761999 - TRANSFER TO ALL OTHR FUNDS

7600 - 7629 Interfund Transfers Out

Percent of Total

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

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

$0	$0	$0	$0

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

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

$0	N/A	N/A

$0	N/A	N/A

124

Fund: 51 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

51 - BOND INT & REDEMPTION FUND	$58,149,459	$47,943,880	$47,943,880	($10,205,579)	$0	(17.6)	0.0
	
8300 - 8599 Other State Revenue

8571 - Voted Indebtedness Levies, Homeowners' Exemptions

857100 - VOTED INDEBT HOMEOWN EXEMPT	304,562

$304,562

315,000

$315,000

315,000

$315,000

10,438

$10,438

0	3.4	0.0

$0	3.4	0.0

8572 - Voted Indebtedness Levies, Other Subventions/In-Lieu Taxes

857200 - VOTED INDEBT OTH SUBVENTIONS

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

8611 - Voted Indebtedness Levies, Secured Roll 861100 - SECURED ROLL/BOND INT & RED

8612 - Voted Indebtedness Levies, Unsecured Roll 861200 - UNSECURED ROLL/BOND INT & RED

8613 - Voted Indebtedness Levies, Prior Years' Taxes 861300 - PRIOR YRS TAXES/BOND INT & RED

8614 - Voted Indebtedness Levies, Supplemental Taxes 861400 - SUPPLEMENTAL TAXES/BOND INT

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

4,632 $4,632

$309,194 0.5%

51,269,204 $51,269,204

958,383 $958,383

390,878 $390,878

469,336 $469,336

1,475,334

$1,475,334

0 $0

$315,000 0.7%

46,078,880 $46,078,880

800,000 $800,000

75,000 $75,000

375,000 $375,000

300,000

$300,000

0 $0

$315,000 0.7%

46,078,880 $46,078,880

800,000 $800,000

75,000 $75,000

375,000 $375,000

300,000

$300,000

(4,632) ($4,632)

$5,806

(5,190,324) ($5,190,324)

(158,383) ($158,383)

(315,878) ($315,878)

(94,336) ($94,336)

(1,175,334)

($1,175,334)

0                (100.0)                      N/A $0                (100.0)                     N/A

$0	1.9	0.0

0                  (10.1)                       0.0 $0                  (10.1)                       0.0

0                  (16.5)                       0.0 $0                  (16.5)                       0.0

0                  (80.8)                       0.0 $0                  (80.8)                       0.0

0                  (20.1)                       0.0 $0                  (20.1)                       0.0

0	(79.7)	0.0

$0	(79.7)	0.0

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

866200 - NET INC(DEC) FAIR VALUE INVEST

8600 - 8799 Other Local Revenue

Percent of Total

(713,638) ($713,638)

$53,849,497

92.6%

0 $0

$47,628,880

99.3%

0 $0

$47,628,880

99.3%

713,638 $713,638

($6,220,617)

0                (100.0)                      N/A $0                (100.0)                     N/A

$0	(11.6)	0.0

125

Fund: 51 SubFund: -

8930 - 8979 All Other Financing Sources

8979 - All Other Financing Sources

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

897907 - PROCEEDS FROM OTHER BONDS

8930 - 8979 All Other Financing Sources

Percent of Total

3,990,768 $3,990,768

$3,990,768

6.9%

0                                  0 $0                               $0

$0	$0

0.0%	0.0%

(3,990,768) ($3,990,768)

($3,990,768)

0                (100.0)                      N/A $0                (100.0)                     N/A

$0	(100.0)	N/A

126

Fund: 51 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

51 - BOND INT & REDEMPTION FUND	$50,446,156	$47,943,880	$47,943,880	($2,502,276)	$0	(5.0)	0.0
	
7000 - 7499 Other Outgo

7433 - Bond Redemptions

743300 - BOND REDEMPTIONS

7434 - Bond Interest and Other Service Charges 743400 - BOND INT/OTH SVC CHARGES

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

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

7600 - 7629 Interfund Transfers Out

Percent of Total

30,684,210 $30,684,210

19,761,946 $19,761,946

$50,446,156 100.0%

0 $0

$0

0.0%

36,391,927 $36,391,927

11,551,953 $11,551,953

$47,943,880 100.0%

0 $0

$0

0.0%

36,391,927 $36,391,927

11,551,953 $11,551,953

$47,943,880 100.0%

0 $0

$0

0.0%

5,707,717 $5,707,717

(8,209,993) ($8,209,993)

($2,502,276)

0 $0

$0

0                     18.6                       0.0 $0                     18.6                       0.0

0                  (41.5)                       0.0 $0                  (41.5)                       0.0

$0	(5.0)	0.0

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

$0	N/A	N/A

127

Fund: 52 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

52 - DEBT SERVICE-BLENDED COMP UNIT	$0	$0	$0	$0	$0	N/A	N/A
	
8600 - 8799 Other Local Revenue

8660 - Interest

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

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

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

8699 - All Other Local Revenue

869900 - LOC OTHER REVENUE                                                                  0                                  0                                  0                                  0 $0                               $0                               $0                               $0

8600 - 8799 Other Local Revenue	$0	$0	$0	$0 Percent of Total                                                                                         N/A                            N/A                            N/A
8900 - 8929 Interfund Transfers In

8919 - Other Authorized Interfund Transfers In

891901 - OTH INTERFUND TRANSFER IN                                                  0                                  0                                  0                                  0 $0                               $0                               $0                               $0

8900 - 8929 Interfund Transfers In	$0	$0	$0	$0

Percent of Total	N/A	N/A	N/A

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

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

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

$0	N/A	N/A

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

$0	N/A	N/A

128

Fund: 52 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

52 - DEBT SERVICE-BLENDED COMP UNIT	$0	$0	$0	$0	$0	N/A	N/A
	
5000 - 5999 Services and Other Operating Expenditures

5800 - Professional/Consulting Services and Operating Expenditures

580009 - FEES / OTHER

5000 - 5999 Services and Other Operating Expenditures Percent of Total
7000 - 7499 Other Outgo

7438 - Debt Service - Interest

743800 - DEBT SERVICE/INTEREST

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

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

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

7600 - 7629 Interfund Transfers Out

Percent of Total

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

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

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

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

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

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

$0	$0	$0	$0

N/A	N/A	N/A

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

$0	N/A	N/A

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

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

$0	N/A	N/A

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

$0	N/A	N/A

129

Fund: 67 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

67 - SELF INSURANCE FUND	$82,567,949	$83,946,529	$85,595,942	$3,027,993	$1,649,413	3.7	2.0
	
8600 - 8799 Other Local Revenue

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

866200 - NET INC(DEC) FAIR VALUE INVEST

8699 - All Other Local Revenue

869900 - LOC OTHER REVENUE

869952 - EMPLOYER PAID HEALTH DEDUCTION 869953 - EMPLOYER PAID DENTAL DEDUCTION 869954 - EMPLOYER PAID VISION DEDUCTION 869956 - EMPLOYER PAID DISABILITY DEDCT 869957 - RETIREE DEDUCTION (%-FROM PR) 869958 - HEALTH & WELFARE PREMIUMS

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

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

8900 - 8929 Interfund Transfers In

Percent of Total

(445,802) ($445,802)

16,167 53,965,820 3,521,766 677,057 99,964 10,358,449 14,374,529

$83,013,751

$82,567,949 100.0%

0 $0

$0

0.0%

0 $0

12,000 53,885,456 3,518,971 676,284 100,000 10,344,679 15,409,139

$83,946,529

$83,946,529 100.0%

0 $0

$0

0.0%

0 $0

12,717 54,719,636 3,574,231 686,904 100,000 11,080,813 15,421,641

$85,595,942

$85,595,942 100.0%

0 $0

$0

0.0%

445,802 $445,802

(3,450) 753,816 52,465 9,847 36 722,364
1,047,113

$2,582,191

$3,027,993

0 $0

$0

0 $0

717 834,180 55,260 10,620 0 736,134 12,502

$1,649,413

$1,649,413

0 $0

$0

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

(21.3)	6.0 1.4	1.5 1.5	1.6 1.5	1.6 0.0	0.0 7.0	7.1 7.3	0.1

3.1	2.0

3.7	2.0

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

N/A	N/A

130

Fund: 67 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

67 - SELF INSURANCE FUND	$77,028,857	$84,234,178	$88,060,601	$11,031,744	$3,826,423	14.3	4.5
	
1000 - 1999 Certificated Personnel Salaries

1200 - Certificated Pupil Support Salaries 120050 - PUPIL SUPPORT SUB

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

2300 - Classified Supervisors' and Administrators' Salaries

230001 - CLASS MANAGEMENT SA 230070 - OVERTIME CL MGMNT

2400 - Clerical, Technical, and Office Staff Salaries

240001 - CLASS BUSINESS SUPPORT 240050 - CLASS BUSINESS SUPPORT SUB

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

0 $0

$0 0.0%

58,583 0

$58,583

71,854 736

$72,590

$131,173

0.2%

0 $0

$0 0.0%

60,138 0

$60,138

72,338 0

$72,338

$132,476

0.2%

0 $0

$0 0.0%

63,445 0

$63,445

107,902 0

$107,902

$171,347

0.2%

0 $0

$0

4,862 0

$4,862

36,048 (736)

$35,312

$40,174

0 $0

$0

3,307 0

$3,307

35,564 0

$35,564

$38,871

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

N/A	N/A

8.3                       5.5 N/A                      N/A

8.3	5.5

50.2                     49.2 (100.0)                      N/A

48.6	49.2

30.6	29.3

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT                                                                                      0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3202 - Public Employees' Retirement System, classified positions

0	N/A	N/A

$0	N/A	N/A

320200 - PERS CLASSIFIED

3301 - OASDI/Medicare/Alternative, certificated positions

330101 - MEDICARE CERT
330102 - SUPPLEMENTAL RETIREMENT CERT

33,092 $33,092

0 0

$0

35,345 $35,345

0 0

$0

45,715 $45,715

0 0

$0

12,624 $12,624

0 0

$0

10,370                     38.1                     29.3 $10,370                     38.1                     29.3

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

$0	N/A	N/A

131

Fund: 67 SubFund: -

3000 - 3999 Employee Benefits

3302 - OASDI/Medicare/Alternative, classified positions

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

330200 - SOCIAL SECURITY CLASS 330201 - MEDICARE CLASS 330290 - SOCIAL SECURITY CLASS 330291 - MEDICARE CLASS
330292 - SUPPLEMENTAL RETIREMENT CLASS

3402 - Health & Welfare Benefits, classified positions

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

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

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS 350290 - SUI CLASS

7,719 1,805 46
11 0

$9,580

27,111 1,796 345 146 323

$29,721

0 $0

627 4

$631

8,214 1,921 0
0 0

$10,135

27,111 1,796 345 146 347

$29,745

0 $0

66 0

$66

10,624                          2,905 2,485                             679 0                             (46)
0                             (11) 0                                  0

$13,108	$3,528

27,785                             674 1,841                               45 354                                  9 148                                  3 394                               71

$30,521	$800

0                                  0 $0                               $0

86                          (542) 0                               (4)

$86	($545)

2,410                     37.6                     29.3 564                     37.6                     29.3
0	(100.0)	N/A 0	(100.0)	N/A 0                      N/A	N/A

$2,973	36.8	29.3

674                       2.5                       2.5 45                       2.5                       2.5 9                       2.5                       2.5
2                       1.8                       1.7 47                     21.9                     13.4

$776	2.7	2.6

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

20                  (86.3)                     29.8 0                (100.0)                      N/A

$20	(86.4)	29.8

3601 - Workers' Compensation Insurance, certificated positions

360100 - W/C CERT                                                                                      0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3602 - Workers' Compensation Insurance, classified positions

360200 - W/C CLASS                                                                             1,565                          1,590                          2,056                             491 360290 - W/C CLASS                                                                                     9                                  0                                  0                               (9)

$1,574	$1,590	$2,056	$482

3702 - OPEB, Allocated, classified positions

370200 - RETIREE BENEFIT CLASSIFIED	4,637	4,637	5,090	454

$4,637	$4,637	$5,090	$454

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

466                     31.4                     29.3 0                (100.0)                      N/A

$466	30.6	29.3

453	9.8	9.8

$453	9.8	9.8

132

Fund: 67 SubFund: -

3000 - 3999 Employee Benefits

3901 - Other Benefits, certificated positions

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

390103 - SELF INSUR CERT 390104 - AB 1522 ACCRUAL

3902 - Other Benefits, classified positions

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

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

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

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

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

4000 - 4999 Books and Supplies

Percent of Total

0 0

$0

522 3 0

$525

$79,759 0.1% 0.3%

0 836,830

$836,830

0 $0

$836,830

1.1%

0 0

$0

530 0 0

$530

$82,048 0.1% 0.3%

0 807,735

$807,735

0 $0

$807,735

1.0%

0 0

$0

685 0 0

$685

$97,262 0.1% 0.3%

0 807,735

$807,735

0 $0

$807,735

0.9%

0 0

$0

164 (3) 0

$161

$17,503

0 (29,095)

($29,095)

0 $0

($29,095)

0 0

$0

155 0 0

$155

$15,214

0 0

$0

0 $0

$0

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

N/A	N/A

31.4                     29.3 (100.0)                      N/A N/A                      N/A

30.6	29.3

21.9	18.5

N/A                      N/A (3.5)                       0.0

(3.5)	0.0

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

(3.5)	0.0

133

Fund: 67 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5710 - Transfers of Direct Costs

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

571042 - DIRECT COST/HEALTH-HLTH CNTR

5750 - Transfers of Direct Costs - Interfund

575030 - DIRECT COST/FOOD SVC INTERFUND 575040 - DIRECT COST/GAD/INTERF

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

0                                  0                                  0                                  0 0                                  0                                  0                                  0

$0	$0	$0	$0

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

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

$0	N/A	N/A

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES 580005 - LEGAL SERVICES 580010 - SOFTWARE LICENSE
580041 - HEALTH CONTRACT/MEDICAL/RX 580042 - HEALTH CONTRACT/HEALTH 580043 - HEALTH CONTRACT/DENTAL 580044 - HEALTH CONTRACT/VISION 580045 - HEALTH CONTRACT-LIFE
580046 - CONTRACT/DISABILITY 580047 - HEALTH EXP - LIABILITY ADJ 580048 - HEALTH RX REBATE

5900 - Communications

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

5000 - 5999 Services and Other Operating Expenditures Percent of Total
7600 - 7629 Interfund Transfers Out

7619 - Other Authorized Interfund Transfers Out

761900 - TRANSFER TO GENERAL FUND 761914 - TRANSFER TO SPEC RES/CAP PROJ

7600 - 7629 Interfund Transfers Out

Percent of Total

1,478,948 0 0
27,556,143 53,203,463 3,686,504 774,543
0 52,898
(769,110) (10,002,568)

$75,980,820

0 0
275

$275

$75,981,095 98.6%

0 0

$0

$0

0.0%

1,450,737 0
1,000 19,089,265 57,977,252 3,785,918 813,847
0 92,500 0
0

$83,210,519

0 0
1,400

$1,400

$83,211,919 98.8%

0 0

$0

$0 0.0%

134

1,695,895 0
1,000 30,698,917 60,538,615 3,738,047 793,623
0 92,500 0
(10,575,740)

$86,982,856

0 0
1,400

$1,400

$86,984,256 98.8%

0 0

$0

$0

0.0%

216,947 0
1,000 3,142,774 7,335,152 51,543 19,080
0 39,602 769,110
(573,172)

$11,002,037

0 0
1,125

$1,125

$11,003,162

0 0

$0

$0

245,158 0 0
11,609,652 2,561,363 (47,871) (20,224)
0 0 0
(10,575,740)

$3,772,338

0 0 0

$0

$3,772,338

0 0

$0

$0

14.7                     16.9 N/A                      N/A N/A                       0.0 11.4                     60.8 13.8                       4.4 1.4                     (1.3) 2.5                     (2.5) N/A                      N/A 74.9                       0.0
(100.0)                      N/A 5.7                      N/A

14.5	4.5

N/A                      N/A N/A                      N/A 409.1                       0.0

409.1	0.0

14.5	4.5

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

N/A	N/A

N/A	N/A

Fund: 68 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

68 - WORKERS' COMPENSATION	$4,556,852	$4,523,604	$5,168,544	$611,692	$644,940	13.4	14.3
	
8600 - 8799 Other Local Revenue

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

309,947

$309,947

230,000

$230,000

320,000

$320,000

10,053

$10,053

90,000

$90,000

3.2	39.1

3.2	39.1

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

866200 - NET INC(DEC) FAIR VALUE INVEST

8674 - In-District Premiums/Contributions 867400 - IN DISTRICT PREMIUMS/CONTRIB

8600 - 8799 Other Local Revenue

Percent of Total

(170,326) ($170,326)

4,417,232 $4,417,232

$4,556,852

100.0%

0 $0

4,293,604 $4,293,604

$4,523,604

100.0%

0 $0

4,848,544 $4,848,544

$5,168,544

100.0%

170,326 $170,326

431,312 $431,312

$611,692

0 $0

554,940 $554,940

$644,940

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

9.8                     12.9 9.8                     12.9

13.4	14.3

135

Fund: 68 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

68 - WORKERS' COMPENSATION	$3,814,241	$4,523,604	$5,142,544	$1,328,303	$618,940	34.8	13.7
	
2000 - 2999 Classified Personnel Salaries

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

2400 - Clerical, Technical, and Office Staff Salaries 240001 - CLASS BUSINESS SUPPORT

2000 - 2999 Classified Personnel Salaries

Percent of Total

11,717 $11,717

46,347 $46,347

$58,064

1.5%

12,028 $12,028

46,929 $46,929

$58,957

1.3%

12,028                             311 $12,028                           $311

46,929                             582 $46,929                           $582

$58,957	$893

1.1%

0                       2.7                       0.0 $0                       2.7                       0.0

0                       1.3                       0.0 $0                       1.3                       0.0

$0	1.5	0.0

136

Fund: 68 SubFund: -

3000 - 3999 Employee Benefits

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED

3302 - OASDI/Medicare/Alternative, classified positions

330200 - SOCIAL SECURITY CLASS 330201 - MEDICARE CLASS

3402 - Health & Welfare Benefits, classified positions

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

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS

14,731 $14,731

3,423 801

$4,224

13,208 875 168
59 212

$14,522

278

$278

15,730 $15,730

3,655 855

$4,510

13,207 875 168
59 225

$14,534

30

$30

15,730                             999 $15,730                           $999

3,655                             232 855                               54

$4,510	$286

13,207	(1) 875                                  0 168                                  0
59                                  0 225                               13

$14,534	$12

30	(248)

$30	($248)

0                       6.8                       0.0 $0                       6.8                       0.0

0                       6.8                       0.0 0                       6.8                       0.0

$0	6.8	0.0

0	0.0	0.0 0	0.0	0.0 0                     (0.1)	0.0 0                     (0.7)	0.0 0	6.1	0.0

$0	0.1	0.0

0	(89.2)	0.0

$0	(89.2)	0.0

3601 - Workers' Compensation Insurance, certificated positions

360100 - W/C CERT

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

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

3902 - Other Benefits, classified positions 390203 - SELF INSUR CLASS

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

0 $0

697 $697

2,061 $2,061

232 $232

$36,745 1.0%
2.5%

0 $0

708 $708

2,064 $2,064

236 $236

$37,812 0.8%
2.1%

0                                  0 $0                               $0

708                               11 $708                             $11

2,064                                  3 $2,064                               $3

236                                  4 $236                               $4

$37,812	$1,067 0.7%
1.9%

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

0                       1.6                       0.0 $0                       1.6                       0.0

0                       0.1                       0.0 $0                       0.1                       0.0

0                       1.6                       0.0 $0                       1.6                       0.0

$0	2.9	0.0

137

Fund: 68 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5450 - Other Insurance

First Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

545005 - WORKERS' COMPENSATION

5750 - Transfers of Direct Costs - Interfund

575040 - DIRECT COST/GAD/INTERF

1,269,931 $1,269,931

0

$0

1,159,883 $1,159,883

1,000

$1,000

1,159,883 $1,159,883

1,000

$1,000

(110,048) ($110,048)

1,000

$1,000

0                     (8.7)                       0.0 $0                    (8.7)                       0.0

0	N/A	0.0

$0	N/A	0.0

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES 580049 - WORKERS' COMP
580051 - W/C EXCESS REIMBURSEMENT

5000 - 5999 Services and Other Operating Expenditures

Percent of Total

4,250 2,445,252 0

$2,449,502

$3,719,432

97.5%

7,517 3,258,435 0

$3,265,952

$4,426,835

97.9%

7,517 3,890,375 (13,000)

$3,884,892

$5,045,775

98.1%

3,267 1,445,123 (13,000)

$1,435,390

$1,326,343

0	76.9	0.0 631,940	59.1                     19.4 (13,000)                      N/A                      N/A

$618,940	58.6	19.0

$618,940	35.7	14.0

138