2021-2022 First Interim Report December 10, 2021

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

	

TABLE OF CONTENTS

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

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

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

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

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

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

Other Funds………………………………………………………………………………………………………	90-131

-i-

CLOVIS UNIFIED SCHOOL DISTRICT

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

Eimear O’Brien Ed.D.	District Superintendent

Introduction

For the past twenty-nine (29) fiscal years, quarterly financial reports have been prepared by the Administration for review by the Board which reflects updated financial data relative to the General Fund and other District funds. The quarterly reports consist of First Interim, Second Interim, and Third Quarter. The First and Second Interim reports are prepared based on budget and actuals as of October 31 and January 31 of each fiscal year respectively, as required by Education Code Section 46704.33. The Third Quarter and Annual Financial Reports are prepared on a year to date basis as of March 31 and June 30, respectively. The Annual Financial Report (Fourth Quarter) is prepared for review by the Board prior to the completion of the audited financial statements.

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

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

1

GENERAL FUND

Summary Revisions to General Fund Budget

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

I. 2021-22 REVENUES

A. Local Control Funding Formula (LCFF) Revenues

LCFF Revenues changed from $ 416,909,623 at Adopted Budget to $ 411,514,358 at First Interim, a decrease of $ 5,395,265. The LCFF Supplemental grants are based on a three-year average of the Unduplicated Pupil Percentage (UPP). An error in the percentage of students reported	to	the	State	as	qualifying	for free/reduced meals during the 2020-21 fiscal year was identified by District auditors. This error resulted in a one-time overpayment of $ 2,229,580 and a decrease to the current year LCFF apportionment projection. Last year the District reported a single year UPP of 56.62%, and used 48.85% as the 2021-22 projection, resulting in a three-year average of 50.11% for

the Adopted Budget. The corrected single year percentage for 2020-21 is 47.17% resulting in a three-year average of 46.98% for the 2021-22 fiscal year. The District provided incentives to students to encourage families to complete the alternate income form used to qualify students for free/reduced meals while Federal waivers allowing all students to eat for free are in place. The final UPP for the current year will be included	in	the	Second	Interim	report.

Item
Prior Year Overpay UPP Impact to Curr
Change from Adopted

2021-22 Adopted Budget

$ 416,909,623

ment ent Year
to 1st Interim

2021-22 1st Int. Budget
	
Bu $

Inc
	
dget Adjustm (2,229,580)
 (3,165,715) $ (5,395,265)
	
ent

se)

rease/(Decrea

$ (5,395,265)

$ 411,514,358

2

B. Federal Revenues

Federal Revenues changed from $ 97,777,377 at Adopted Budget to $117,000,880 at First Interim, an increase of $19,223,504.	This increase was primarily due to the posting of deferred revenues from COVID relief funds and other federal funding sources. Receipt of Medi-Cal Administrative Activities (MAA) and Medi-Cal reimbursement revenues also contributed to the increase.	The adjustments to Federal Revenues are as follows:

Item
COVID Relief Fund Title I/II/III/IV Med-Cal/MAA School Climate Gra Every Student Suc Special Education
Change from Adopte

2021-22 Adopted Budget

$ 97,777,377

s

nt
ceeds Act

d to 1st Interim

2021-22 1st Int. Budget
	
Bud

Inc
	
get Adjustme $ 14,287,017
3,733,558 541,137 461,472 131,887
            68,433 $ 19,223,504
	
nt

ase)

rease/(Decre

$ 19,223,504

$ 117,000,880

C. Other State Revenues

Other	State	Revenues	changed	from $	87,538,643      at	Adopted	Budget      to $ 91,338,197 at First Interim, an increase of $ 3,799,555. The increase is due to posting of deferred revenues from CTE grants, an ongoing increase to Special Education funding, updated Lottery revenue projections and a one-time increase for Special Education COVID relief funds. The Educator Effectiveness Block Grant was included in State budget trailer language. A plan detailing the use of this one-time grant is included in the December 10, 2021 Board meeting agenda.       The increases to State Revenues were offset by a large decrease related to State COVID relief dollars. This is simply due to the way State COVID relief funds were accounted for in District financials.       The amount of COVID relief dollars did not decrease. The revenues were recognized at the end of year 2002-21 and funds are available for current year expenditures. Following are the areas of change:

3

Item
Educator Effective CTE Grants
One-time Special E Special Education Lottery
IEEEP Grant ASES
COVID Relief Fund Change from Adopte

2021-22 Adopted Budget

$ 87,538,643

ness Grant

ducation

s
d to 1st Interim

2021-22 1st Int. Budget
	
Bud

Inc
	
get Adjustm $10,284,296 3,862,490 2,735,873 2,723,383 1,258,756 593,026 221,466
(17,879,735
$ 3,799,555
	
ent

)

ease)

rease/(Decr

$ 3,799,555

$ 91,338,197

D. Local Revenues

Local Revenues changed from $ 13,669,580 at Adopted Budget to $ 14,811,447 at First Interim, an increase of $ 1,141,867.	Fee revenues for Sierra Outdoor School (SOS) were budgeted conservatively at Adopted. Based on interest, revenues were increased at First Interim. Revenues transferred from CART to the General Fund were increased due to the 5.5% salary schedule increase. The Clovis East Ag Farm was awarded a Farm to Table Grant to purchase equipment and supplies to grow the partnership between the Ag Farm and CUSD Campus	Catering	department.              The adjustments to Local Revenues follow:

Item
Local Grants
Farm to Table Gran SOS
Special Education CART
Other Local Reven Change from Adopte

2021-22 Adopted Budget

$ 13,669,580

t

Citi-Kids

ues
d to 1st Interim

2021-22 1st Int. Budget
	
Bud

Inc
	
get Adjustm $ 273,191
272,580 240,149 144,267 153,930
	57,750
$ 1,141,867
	
ent

ease)

rease/(Decr

$ 1,141,867

$ 14,811,447

E. Other Transfers In

Other Transfers In changed from $ 3,336,000 at Adopted Budget to $ 836,000 at First Interim, a decrease of $ 2,500,000. A one-time transfer in from the 2020 COP was removed from the budget. The COP funds are being reserved for future capital facility needs.

Change from Adopted

2021-22 Adopted Budget

$ 3,336,000
	
to 1st Interim

2021-22 1st Int. Budget
	
$ (2,500,000)

Increase/(Decrease)

$ (2,500,000)

$ 836,000

4

F. Other Financing Sources	II. 2021-22 EXPENDITURES

Other Financing Sources of $ 1,700,000 are	A. Certificated Personnel Salaries unchanged at First Interim.

Change from Adopted

2021-22 Adopted Budget

$ 1,700,000
	
to 1st Interim

2021-22 1st Int. Budget
	
$ -0-

Increase/(Decrease)

$ -0-

$ 1,700,000

G. Total General Fund Revenues

Total General Fund Revenues changed from $	620,931,222	at	Adopted	Budget	to $ 637,200,883 at First Interim, an increase of $ 16,269,661.

Change from Adopted

2021-22 Adopted Budget

$ 620,931,222
	
to 1st Interim

2021-22 1st Int. Budget
	
$ 16,269,661

Increase/(Decrease)

$ 16,269,661

$ 637,200,883

Certificated Personnel Salaries changed from $	202,510,507	at	Adopted	Budget	to $ 222,520,479 at First Interim, an increase of $ 20,009,971. The change is primarily due to the 5.5% salary schedule increase approved by the Board in June 2021. The District continues to deal with the impacts of the pandemic. COVID illnesses and contact tracing created an even greater need for substitute teachers for Clovis and all neighboring districts.	COVID relief dollars were used to increase the substitute rate of pay and to cover expenses incurred for COVID related absences.      New independent study laws created the need for teachers to work after hours for continuity of education for students unable to attend in person due to COVID related illnesses and contact tracing.     This was accomplished by allocating additional extra pay for teachers of all grade levels. These increases were offset by a decrease equal to sixteen allocated personnel units (APU). Sixteen growth teaching positions were left vacant due to the uncertainty related to the number of students actually returning for onsite instruction. Enrollment came in 1,083 less than projected and the budget was reduced by amount equivalent to the vacant positions. Following are the areas of change:

5

Item
Salary Schedule Inc COVID Relief Increased Sub Rate APU Reduction
Change from Adopted

2021-22 Adopted Budget

$ 202,510,507

rease

of Pay

to 1st Interim

2021-22 1st Int. Budget
	
Budget Adjustment $ 12,880,000
7,928,676 931,295
 (1,730,000) $ 20,009,971

Increase/(Decrease)

$ 20,009,971

$ 222,520,479

B. Classified Personnel Salaries

Classified Personnel Salaries changed from $	87,735,508	at	Adopted	Budget	to $ 96,862,503 at First Interim, an increase of $ 9,126,995. The change is due to the 5.5% salary schedule increase approved by the Board in June 2021 and COVID relief funds allocated to classified salaries. COVID relief dollars were allocated to classified extra time and overtime pay for site office staff working additional hours to assist with contact tracing and new independent study laws. A temporary position titled COVID Assistant was approved by the Board to provide sites help with contact tracing. Part-time LVN positions were increased to full-time benefitted positions. The increased cost will be covered with COVID relief dollars for the current	and        one        subsequent        year.

Another outcome from the CARES committee was to fund stipends for staff to assist students after school while attending Campus Club. The funds have been set aside and the District is still processing how best to implement this program. Following are the areas of change:

Item
Salary Schedule In After School Stipen Full-time LVN posi Extra and Over Tim
Change from Adopte

2021-22 Adopted Budget

$ 87,735,508

crease ds
tion e
d to 1st Interim

2021-22 1st Int. Budget
	
Bud

Inc
	
get Adjustm $ 4,825,000 3,126,995 675,000
        500,000 $ 9,126,995
	
ent

ease)

rease/(Decr

$ 9,126,995

$ 96,862,503

C. Employee Benefits

Employee Benefits changed from $ 148,677,802 at Adopted Budget to $ 156,662,767 at First interim, an increase of $ 7,984,964. This is primarily	due	to	the	increased	salaries mentioned above and increased positions with health benefits.     Some of the new benefitted positions are temporary contracts related to learning loss mitigation. Following are the areas of change:

6

Item
Other Statutory Be Health Benefits
Change from Adopte

2021-22 Adopted Budget

$ 148,677,802

nefits

d to 1st Interim

2021-22 1st Int. Budget
	
Budget Adjustment $ 7,035,206
       949,758 $ 7,984,964

Increase/(Decrease)

$ 7,984,964

$ 156,662,767

D. Books, Supplies and Other Materials

Books, Supplies and Other Materials changed from $132,311,519 at Adopted Budget to $146,991,132 at First Interim, an increase of $14,679,613. This increase was primarily due to the posting of prior year carryover and budget related to deferred revenues. A holding account was set up in the supply classification for the Educator Effectiveness Block Grant. Once the plan for this grant is Board approved, budget will be set up in the appropriate classification. The increases were offset by a decrease related to	the	prior	year	LCFF	Supplemental overpayment and the adjustment to the CARES budget previously mentioned in the revenues section. The decrease is not representative of a decrease to the amount of fund received rather to the way revenues were accounted for during the year end process for fiscal year 2020-21. Following are the areas of change:

Item
Educator Effectiven Textbook Carryover Grant Carryover/Def Site/Department/Pr Student Computer R LCAP Overpayment CARES Supplies
Change from Adopted

2021-22 Adopted Budget

$ 132,311,519

ess Grant

erred Revenue ogram Carryov efresh

to 1st Interim

2021-22 1st Int. Budget
	
Bu

er

Inc
	
dget Adjustm $10,284,296 9,938,000 6,245,601 3,796,571 3,105,579 (2,229,580
 (16,460,854 $ 14,679,613
	
ent

) )

se)

rease/(Decrea

$ 14,679,613

$ 146,991,132

E. Contracted Services and Other Operating Expenditures

Contracted Services and Other Operating Expenditures changed from $ 35,049,488	at Adopted Budget to $ 44,154,197 at First Interim, an increase of $ 9,104,710. This is due to transfer of CARES budget to cover salaries and benefits to assist with Campus Club reopening to support employees’ childcare needs. In addition, software and hotspots were purchased to assist with distance learning. The changes in Contracted Services and Other Operating Expenditures are as follows:

7

Item
Educational Softwa SPED Professional Consultant Agreem Non-Capital Improv Travel/Conference
Change from Adopte

2021-22 Adopted Budget

$ 35,049,488

re Development
ents ements

d to 1st Interim

2021-22 1st Int. Budget
	
Budg

Incr
	
et Adjustme $ 3,388,499
2,688,955 2,037,541 705,418
       275,297 $ 9,104,710
	
nt

ase)

ease/(Decre

$ 9,104,710

$ 44,154,197

F. Capital Outlay

Capital Outlay changed from $ 914,877 at Adopted Budget to $ 14,491,945 at First Interim, an increase of $ 13,577,056.	The increase is primarily due to carryover from CARES funding sources being allocated to capital projects such as shade structures at school sites to accommodate outdoor meal serve and learning spaces and HVAC improvements.

Item
HVAC Improvemen Shade Structures Other Capital Impr
Change from Adopte

2021-22 Adopted Budget

$ 914,877

ts

ovements
d to 1st Interim

2021-22 1st Int. Budget
	
Bu

In
	
dget Adjustm $ 7,556,452 5,500,000
        520,604 $ 13,577,056
	
ent

ease)

crease/(Decr

$ 13,577,056

$ 14,491,945

G. Other Outgo Expenditures

Other	Outgo	Expenditures	changed	from $ 594,019 at Adopted Budget to $ 764,558 at First Interim, an increase of $ 170,539.

Change from Adopted

2021-22 Adopted Budget

$ 594,019
	
to 1st Interim

2021-22 1st Int. Budget
	
$ 170,539

Increase/(Decrease)

$ 170,539

$ 764,558

H. Inter-fund Transfers Out

Inter-fund	Transfers	Out	changed	from $ 5,923,968 at Adopted Budget to $ 6,523,968 at First Interim, an increase of $ 600,000. The increase is due to a transfer from CARES funding to the Self Insurance Fund to cover the cost of employee COVID testing.

Change from Adopted

2021-22 Adopted Budget

$ 5,923,968
	
to 1st Interim

2021-22 1st Int. Budget
	
$ 600,000

Increase/(Decrease)

$ 600,000

$ 6,523,968

8

III. Total General Fund Expenditures

Total General Fund Expenditures changed from $613,717,700	at	Adopted	Budget	to $688,971,549 at First Interim, an increase of $75,253,849.

Change from Adopted

2021-22 Adopted Budget

$ 613,717,700
	
to 1st Interim

2021-22 1st Int. Budget
	
$ 75,253,849

Increase/(Decrease)

$ 75,253,849

$ 688,971,549

IV.Fund Balance

Total revenues are $637,200,883 and total expenditures	are	$688,971,549,	at	First Interim. This results in a deficit of $51,770,666, an operating deficit of $5,236,817, and an estimated general reserve percentage of 14.89%.

Beginning Fund Balance, Unaudited 7/1/21

2021-22 Revenues                           637,200,883 2021-22 Expenditures                    688,971,549

Surplus/(Deficit) (1)

Ending Fund Balance, 6/30/22, Projected

Components of Fund Balance:
Non-Spendable:
Revolving Cash Reserve                     144,000 Store’s Inventory Reserve             2,383,166 Fair Market Value Adj                     2,413,996
Assigned:
LCAP Carryover (Unallocated)	4,067,602

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

One-Time Items CARES Carryover Textbook Carryover
Site/Department Carryover State Grant Carryover LCAP Carryover
Student Refresh Carryover One-time Revenue Decrease Total One-Time (2)

Ongoing Operating Deficit (1 + 2)
	
$ 131,081,878

 (51,770,666

$ 111,572,064

	9,008,764
$ 102,563,300

)

)
		
	14.89%

$ 15,399,763 9,340 414 8,589,376 5,108,779 3,860,428 3,105,579
         1,129,510 $ 46,533,850
$	(5,236,817

9

Fund: 01 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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	$553,277,713	$620,931,222	$637,200,883	$83,923,170	$16,269,661	15.2	2.6
	
8010 - 8099 Revenue Limit Sources

8011 - LCFF State Aid - Current Year

801100 - REVENUE LIMIT STATE AID

174,169,115

$174,169,115

244,224,580

$244,224,580

221,312,852

$221,312,852

47,143,737

$47,143,737

(22,911,728)

($22,911,728)

27.1	(9.4)

27.1	(9.4)

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

129,804,442 $129,804,442

(433,137) ($433,137)

670,494 $670,494

9,231 $9,231

85,413,967 $85,413,967

4,744,297 $4,744,297

(132,447) ($132,447)

1,146,728 $1,146,728

(2,570,089)

($2,570,089)

83,570,782 $83,570,782

0 $0

670,494 $670,494

9,231 $9,231

87,339,132 $87,339,132

4,744,297 $4,744,297

75,594 $75,594

1,012,709 $1,012,709

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

10

103,256,995 $103,256,995

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

670,494 $670,494

9,231 $9,231

87,339,132 $87,339,132

4,744,297 $4,744,297

75,594 $75,594

1,012,709 $1,012,709

(2,965,551)

($2,965,551)

(26,547,447) ($26,547,447)

(1,796,443) ($1,796,443)

0 $0

0 $0

1,925,165 $1,925,165

0 $0

208,041 $208,041

(134,019) ($134,019)

(395,462)

($395,462)

19,686,213 $19,686,213

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

0 $0

0 $0

0 $0

0 $0

0 $0

0 $0

0

$0

(20.5)                     23.6 (20.5)                     23.6

414.8                      N/A 414.8                     N/A

0.0                       0.0 0.0                       0.0

0.0                       0.0 0.0                       0.0

2.3                       0.0 2.3                       0.0

0.0                       0.0 0.0                       0.0

(157.1)                       0.0 (157.1)                       0.0

(11.7)                       0.0 (11.7)                       0.0

15.4	0.0

15.4	0.0

Fund: 01 SubFund: -

8010 - 8099 Revenue Limit Sources

8047 - Community Redevelopment Funds

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

3,779,137                                  0 $3,779,137                               $0

4,177                                  0 $4,177                               $0

(2,088)                                  0 ($2,088)                               $0

0                                  0 0                                  0

$0	$0

0               (3,779,137) $0             ($3,779,137)

0                       (4,177) $0                     ($4,177)

0                          2,088 $0                        $2,088

0                                  0 0                                  0

$0	$0

0                (100.0)                      N/A $0                (100.0)                     N/A

0                (100.0)                      N/A $0                (100.0)                     N/A

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

8096 - Transfers to Charter Schools in Lieu of Property Taxes

809600 - IN LIEU PROPERTY TAX TRANSFER

8010 - 8099 Revenue Limit Sources

Percent of Total

(1,154,518) ($1,154,518)

$395,449,308

71.5%

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

$416,909,623

67.1%

(1,711,815) ($1,711,815)

$411,514,358

64.6%

(557,297) ($557,297)

$16,065,050

59,830 $59,830

($5,395,265)

48.3                     (3.4) 48.3                    (3.4)

4.1	(1.3)

11

Fund: 01 SubFund: -

8100 - 8299 Federal Revenue

8181 - Special Education - Entitlement

First Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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 - FEDERAL DEF REVENUE

8281 - FEMA

828100 - FEMA REVENUES

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

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

8290 - All Other Federal Revenue

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

8100 - 8299 Federal Revenue

Percent of Total

7,174,670 $7,174,670

712,189 0

$712,189

(76,613) ($76,613)

0 $0

0 $0

91,467 37,752,577 850,253

$38,694,297

$46,504,543

8.4%

6,877,595 $6,877,595

700,159 0

$700,159

0 $0

0 $0

0 $0

0 90,199,623 0

$90,199,623

$97,777,377

15.7%

6,877,595 $6,877,595

700,159 68,431

$768,590

0 $0

0 $0

0 $0

869,353 103,628,108 4,857,234

$109,354,695

$117,000,880

18.4%

(297,075) ($297,075)

(12,030) 68,431

$56,402

76,613 $76,613

0 $0

0 $0

777,886 65,875,531 4,006,981

$70,660,398

$70,496,338

0 $0

0 68,431

$68,431

0 $0

0 $0

0 $0

869,353 13,428,486 4,857,234

$19,155,073

$19,223,504

(4.1)                       0.0 (4.1)                       0.0

(1.7)                       0.0 N/A                      N/A

7.9	9.8

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

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

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

850.5	N/A 174.5                     14.9 471.3	N/A

182.6	21.2

151.6	19.7

12

Fund: 01 SubFund: -

8300 - 8599 Other State Revenue

8311 - Other State Apportionments - Current Year

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

8550 - Mandated Cost Reimbursements 855000 - ST MANDATED REIMB

8560 - State Lottery Revenue

856000 - ST LOTTERY 856001 - ST LOTTERY PR YR

8590 - All Other State Revenue

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

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

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

8639 - All Other Sales

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

29,201,895 $29,201,895

77,878 $77,878

1,711,923 $1,711,923

10,263,129 133,727

$10,396,856

674,219 56,920,377 1,023,217

$58,617,814

$100,006,366 18.1%

7,799 $7,799

3,051 0 0 0 0

$3,051

30,264,069 $30,264,069

0 $0

1,741,026 $1,741,026

8,637,674 0

$8,637,674

0 46,895,874 0

$46,895,874

$87,538,643 14.1%

25,000 $25,000

95,232 38,000 108,560 0
0

$241,792

32,987,452 $32,987,452

0 $0

1,741,026 $1,741,026

9,896,431 0

$9,896,431

2,922,967 42,036,307 1,754,014

$46,713,289

$91,338,197 14.3%

25,000 $25,000

95,232 38,000 108,560 0
0

$241,792

3,785,557 $3,785,557

(77,878) ($77,878)

29,103 $29,103

(366,698) (133,727)

($500,425)

2,248,748 (14,884,070) 730,797

($11,904,525)

($8,668,168)

17,201 $17,201

92,181 38,000 108,560 0
0

$238,741

2,723,383 $2,723,383

0 $0

0 $0

1,258,757 0

$1,258,757

2,922,967 (4,859,566) 1,754,014

($182,585)

$3,799,555

0 $0

0 0 0 0 0

$0

13.0                       9.0 13.0                       9.0

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

1.7                       0.0 1.7                       0.0

(3.6)                     14.6 (100.0)                      N/A

(4.8)	14.6

333.5                      N/A (26.1)                  (10.4) 71.4                      N/A

(20.3)	(0.4)

(8.7)	4.3

220.6                       0.0 220.6                       0.0

3021.7	0.0 N/A	0.0 N/A	0.0 N/A                      N/A N/A                      N/A

7826.0	0.0

13

Fund: 01 SubFund: -

8600 - 8799 Other Local Revenue

8650 - Leases and Rentals

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

865000 - LOC LEASES & RENTAL

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

36,000 $36,000

1,763,509

$1,763,509

36,000 $36,000

925,000

$925,000

36,000 $36,000

925,000

$925,000

0 $0

(838,509)

($838,509)

0                       0.0                       0.0 $0                       0.0                       0.0

0	(47.5)	0.0

$0	(47.5)	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

(959,932) ($959,932)

2,096 $2,096

1,748,159 3,790 1,495 4,435
0 0 0 0
5,000 22,093 0

$1,784,972

0 $0

0 $0

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

$5,679,754

0 $0

0 $0

3,851,047 3,151 8,095
0 0
413 0 0
32,500 1,345,359 690,778

$5,931,343

959,932 $959,932

(2,096) ($2,096)

2,102,887 (639) 6,600 (4,435)
0 413 0
0 27,500
1,323,267 690,778

$4,146,370

0 $0

0 $0

384,169 1,351 4,395
0 0
413 0 0 0
(239,517) 100,778

$251,589

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

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

120.3                     11.1 (16.9)                     75.1 441.5                   118.8 (100.0)                      N/A N/A                      N/A N/A                      N/A N/A                      N/A N/A                      N/A 550.0                       0.0 5989.7                  (15.1) N/A                     17.1

232.3	4.4

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

2,088 $2,088

0 0
4,064,478 2,202

0 $0

0 0
2,966,216 0

0 $0

0 258,598
2,978,043 0

(2,088) ($2,088)

0 258,598
(1,086,435) (2,202)

0 $0

0 258,598 11,827 0

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

N/A                      N/A N/A                      N/A (26.7)                       0.4 (100.0)                      N/A

14

Fund: 01 SubFund: -

8600 - 8799 Other Local Revenue

8699 - All Other Local Revenue

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

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

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

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

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

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

8919 - Other Authorized Interfund Transfers In

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

8900 - 8929 Interfund Transfers In

Percent of Total

66,976 59,668 0 38,337 0 9,447
1,771,963 0 0 0 0
250 0 0
176,281

$6,189,602

1,345,939 $1,345,939

$10,175,122 1.8%

0 $0

1,142,374 0 0

$1,142,374

$1,142,374

0.2%

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

$5,458,180

1,303,854 $1,303,854

$13,669,580 2.2%

0 $0

3,336,000 0 0

$3,336,000

$3,336,000

0.5%

90,000 100,000 0
0 0
280,863 2,070,134 0
1,000 0 0 0 0 0
415,890

$6,194,528

1,457,785 $1,457,785

$14,811,447 2.3%

0 $0

836,000 0 0

$836,000

$836,000

0.1%

23,024 40,332 0 (38,337) 0 271,416 298,171 0
1,000 0 0
(250) 0 0
239,609

$4,926

111,846 $111,846

$4,636,325

0 $0

(306,374) 0 0

($306,374)

($306,374)

0 0 0 0 0
280,863 164,267 0
0 0 0
(250) 0 0
21,043

$736,348

153,930 $153,930

$1,141,867

0 $0

(2,500,000) 0 0

($2,500,000)

($2,500,000)

34.4 67.6 N/A (100.0) N/A 2872.9 16.8 N/A N/A N/A N/A (100.0) N/A N/A 135.9

0.1

8.3 8.3

45.6

N/A N/A

(26.8) N/A N/A

(26.8)

(26.8)

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

13.5

11.8 11.8

8.4

N/A N/A

(74.9) N/A N/A

(74.9)

(74.9)

15

Fund: 01 SubFund: -

8930 - 8979 All Other Financing Sources

8972 - Proceeds from Leases

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

897200 - PROCEEDS FROM CAPITAL LEASES

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

8980 - Contributions from Unrestricted Revenues

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

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

8980 - 8999 Contributions

Percent of Total

0 $0

$0 0.0%

299,008 0 (299,008)

$0

0 $0

$0

0.0%

1,700,000 $1,700,000

$1,700,000 0.3%

0 0 0

$0

0 $0

$0

0.0%

1,700,000 $1,700,000

$1,700,000 0.3%

0 0 0

$0

0 $0

$0

0.0%

1,700,000 $1,700,000

$1,700,000

(299,008) 0 299,008

$0

0 $0

$0

0                      N/A                       0.0 $0                     N/A                       0.0

$0	N/A	0.0

0	(100.0)	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

$0	N/A	N/A

16

Fund: 01 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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	$521,016,861	$613,717,700	$688,971,549	$167,954,687	$75,253,849	32.2	12.3
	
1000 - 1999 Certificated Personnel Salaries

1100 - Certificated Teachers' Salaries

110001 - TEACHER SAL

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

1200 - Certificated Pupil Support Salaries

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

146,279,622 2,696,347 1,989,515 287,920
0 16,120,001 42,216 3,220,610 24,198

$170,660,429

279,509 8,412,905 6,835,869 3,009,433 24,212 81,710 4,575

$18,648,213

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

$163,084,371

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

$19,632,391

158,881,440 3,812,460 2,327,447 1,650,975
0 7,899,688 69,422 5,485,087 0

$180,126,518

334,124 8,752,017 7,554,908 3,919,911 30,550 123,648 1,200

$20,716,359

12,601,818 1,116,113 337,932 1,363,055 0 (8,220,314) 27,205 2,264,477 (24,198)

$9,466,089

54,615 339,112 719,040 910,478 6,338 41,938 (3,375)

$2,068,145

10,947,265 1,692,783 435,588 446,607
0 1,212,990 3,619 2,303,293 0

$17,042,147

17,417 83,234 584,888 394,229 550 3,648
0

$1,083,967

8.6                       7.4 41.4                     79.9 17.0                     23.0 473.4                     37.1 N/A                      N/A (51.0)                     18.1 64.4                       5.5 70.3                     72.4 (100.0)                      N/A

5.5	10.4

19.5                       5.5 4.0                       1.0 10.5                       8.4 30.3                     11.2 26.2                       1.8 51.3                       3.0 (73.8)                       0.0

11.1	5.5

1300 - Certificated Supervisors' and Administrators' Salaries

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

5,448,918 231,479 4,023,559 855,619 636,290 4,258,054 5,249 5,426

$15,464,593

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

$15,343,717

5,668,042 240,898 4,158,276 890,441 719,583 4,511,507 0
0

$16,188,746

219,124 9,419 134,717 34,822 83,293 253,453 (5,249) (5,426)

$724,153

305,786 9,419 86,911 34,822 73,407 334,685 0
0

$845,029

4.0                       5.7 4.1                       4.1 3.3                       2.1 4.1                       4.1 13.1                     11.4 6.0                       8.0
(100.0)                      N/A (100.0)                      N/A

4.7	5.5

17

Fund: 01 SubFund: -

1000 - 1999 Certificated Personnel Salaries

1900 - Other Certificated Salaries

First Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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 - RESOURCE TEACH SAL 190003 - TRANSITION COORDINATORS 190005 - PROGRAM SPECIALIST 190040 - OTH CERT HOURLY
190050 - OTH CERT SUB

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

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

2100 - Classified Instructional Salaries

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

705,146 1,523,352 1,754,168 1,920 15,440 41,805 40,341 20,080

$4,102,251

$208,875,486 40.1%

16,753,445 748,846
0 48,405 285,190 8,613
0 0

$17,844,499

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

$4,450,028

$202,510,507 33.0%

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

$21,652,607

806,242 2,549,284 2,035,453 881
0 67,000 29,996 0

$5,488,856

$222,520,479 32.3%

19,742,108 793,325
0 178,924 644,761 2,500
0 0

$21,361,618

101,096 1,025,933 281,285 (1,038) (15,440) 25,195 (10,345) (20,080)

$1,386,605

$13,644,993

2,988,664 44,479
0 130,519 359,571 (6,113) 0
0

$3,517,119

29,682 898,912 134,433 881
0 (25,080) 0
0

$1,038,828

$20,009,971

(298,606) 18,768
0 (48,882) 35,230 2,500
0 0

($290,989)

14.3                       3.8 67.3                     54.5 16.0                       7.1 (54.1)                      N/A (100.0)                      N/A 60.3                  (27.2) (25.6)                       0.0 (100.0)                      N/A

33.8	23.3

6.5	9.9

17.8                     (1.5) 5.9                       2.4 N/A                      N/A 269.6                  (21.5) 126.1                       5.8 (71.0)                      N/A N/A                      N/A N/A                      N/A

19.7	(1.3)

18

Fund: 01 SubFund: -

2000 - 2999 Classified Personnel Salaries

2200 - Classified Support Salaries

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

3,879,981 1,428,989 7,032,892 2,652,852 251,607 3,331,772 45,563 264,547 290,528 940,962 3,284,914 207,748 814,285
0 206,781 57,608 12,290

$24,703,316

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

$27,281,856

5,309,240 1,553,148 7,895,180 3,022,028 325,909 3,781,372 95,029 292,143 308,128 1,063,720 3,791,706 329,211 1,525,053 12,350 721,434 66,237
0

$30,091,887

1,429,259 124,160 862,288 369,176 74,302 449,600 49,466 27,597 17,600 122,758 506,792 121,463 710,768 12,350 514,654 8,629 (12,290)

$5,388,571

952,178 110,056 615,873 202,954 27,331 327,607 48,362 23,569 10,093 48,100 281,795 121,011 (33,863) 0 73,230 1,736
0

$2,810,031

36.8                     21.9 8.7                       7.6 12.3                       8.5 13.9                       7.2 29.5                       9.2 13.5                       9.5 108.6                   103.6 10.4                       8.8 6.1                       3.4 13.0                       4.7 15.4                       8.0 58.5                     58.1 87.3                     (2.2) N/A                       0.0 248.9                     11.3 15.0                       2.7 (100.0)                      N/A

21.8	10.3

2300 - Classified Supervisors' and Administrators' Salaries

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

2400 - Clerical, Technical, and Office Staff Salaries

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

2900 - Other Classified Salaries

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

10,016,436 64,500
0 7,084

$10,088,020

16,748,379 22,878 202,825 75,242 20,037

$17,069,361

329,521 746,641 87,773 669,634

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

$10,451,482

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

$17,694,167

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

19

11,236,778 63,000
0 28,832

$11,328,610

18,909,153 6,710 366,673 58,519 40,437

$19,381,491

336,426 1,019,826 94,776 800,647

1,220,342 (1,500)
0 21,748

$1,240,590

2,160,774 (16,167) 163,848 (16,723) 20,399

$2,312,130

6,906 273,185 7,003 131,013

878,128	12.2	8.5 0                     (2.3)	0.0 0                      N/A                      N/A
(1,000)	307.0	(3.4)

$877,128	12.3	8.4

1,627,240                     12.9                       9.4 210                  (70.7)                       3.2 37,186                     80.8                     11.3 22,688                  (22.2)                     63.3
0	101.8	0.0

$1,687,324	13.5	9.5

6,906                       2.1                       2.1 48,199                     36.6                       5.0 4,935                       8.0                       5.5 39,211                     19.6                       5.1

Fund: 01 SubFund: -

2000 - 2999 Classified Personnel Salaries

2900 - Other Classified Salaries

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

290006 - STUDENT LIAISON

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

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

2,707,851 439,054 452,051 24,182 11,416,716 22,633 49,427 256,956

$17,202,440

$86,907,636

16.7%

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

$10,655,396

$87,735,508

14.3%

3,048,894 474,436 726,253 139,841 7,918,179 25,480 114,139
0

$14,698,896

$96,862,503

14.1%

341,043 35,382 274,202 115,658 (3,498,537) 2,847 64,712 (256,956)

($2,503,543)

$9,954,867

291,093 24,734 (44,013) 4,706 3,677,256 3,653 (13,179) 0

$4,043,501

$9,126,995

12.6                     10.6 8.1                       5.5 60.7                     (5.7) 478.3                       3.5 (30.6)                     86.7 12.6                     16.7 130.9                  (10.4) (100.0)                      N/A

(14.6)	37.9

11.5	10.4

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT 310190 - STRS CERT

50,988,315 250,632

$51,238,947

51,420,801 530,454

$51,951,255

55,632,661 733,283

$56,365,943

4,644,346 482,651

$5,126,997

4,211,860                       9.1                       8.2 202,829                   192.6                     38.2

$4,414,689	10.0	8.5

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED 310291 - STRS CLASSIFIED

641,291 8,667

$649,958

662,273 3,432

$665,705

732,423 2,053

$734,476

91,132 (6,614)

$84,518

70,150 (1,378)

$68,771

14.2                     10.6 (76.3)                  (40.2)

13.0	10.3

3201 - Public Employees' Retirement System, certificated positions

320100 - PERS CERTIFICATED 320190 - PERS CERTIFICATED

348,050 9

$348,060

395,499 0

$395,499

451,683 0

$451,683

103,633 (9)

$103,624

56,184 0

$56,184

29.8                     14.2 (100.0)                      N/A

29.8	14.2

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED 320290 - PERS CLASSIFIED

14,261,039 148,241

$14,409,280

16,459,641 463,973

$16,923,614

18,225,844 507,317

$18,733,161

3,964,805 359,076

$4,323,881

1,766,203                     27.8                     10.7 43,344                   242.2                       9.3

$1,809,547	30.0	10.7

20

Fund: 01 SubFund: -

3000 - 3999 Employee Benefits

3301 - OASDI/Medicare/Alternative, certificated positions

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

132,967 2,882,714 49,571 6,967 36,237 18,517

$3,126,973

4,638,427 1,180,895 149,189 71,464 34,066 37,368

$6,111,408

30,332,574 2,267,133 451,089 149,825

$33,200,621

15,326,938 1,177,958 234,427 72,132 257,708

$17,069,163

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

$3,269,012

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

$6,192,248

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

$34,027,549

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

$18,139,063

217,374 3,072,387 6,371
938 64,124 1,304

$3,362,498

5,012,057 1,273,039 163,551 200,487 73,258 46,129

$6,768,522

31,721,669 2,356,585 439,544 152,765

$34,670,562

16,641,472 1,269,965 236,960 76,311 221,101

$18,445,808

84,407 189,672 (43,201) (6,028) 27,887 (17,213)

$235,525

373,630 92,145 14,362 129,024 39,191 8,761

$657,114

1,389,095 89,452 (11,546) 2,940

$1,469,941

1,314,534 92,008 2,532 4,179 (36,607)

$1,376,645

(160,586) 236,151 379
626 16,281 634

$93,485

458,758 107,946 (8,512) 13,303 3,643 1,136

$576,274

617,159 23,125 3,328 (598)

$643,014

344,797 12,914 1,937 1,595 (54,498)

$306,745

63.5                  (42.5) 6.6                       8.3 (87.1)                       6.3 (86.5)                   200.4 77.0                     34.0 (93.0)                     94.6

7.5	2.9

8.1                     10.1 7.8                       9.3 9.6                     (4.9) 180.5                       7.1 115.0                       5.2 23.4                       2.5

10.8	9.3

4.6                       2.0 3.9                       1.0 (2.6)                       0.8 2.0                     (0.4)

4.4	1.9

8.6                       2.1 7.8                       1.0 1.1                       0.8 5.8                       2.1 (14.2)                  (19.8)

8.1	1.7

3501 - State Unemployment Insurance, certificated positions

350100 - SUI CERT 350190 - SUI CERT

101,213 1,288

$102,500

2,400,450 18,758

$2,419,207

1,132,978 23,840

$1,156,817

1,031,765 22,552

$1,054,317

(1,267,472)                 1019.4                  (52.8) 5,082                 1751.6                     27.1

($1,262,390)	1028.6	(52.2)

21

Fund: 01 SubFund: -

3000 - 3999 Employee Benefits

3502 - State Unemployment Insurance, classified positions

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

41,899 1,984

$43,883

926,603 41,797

$968,399

457,255 27,950

$485,205

415,355 25,966

$441,321

(469,348)                   991.3                  (50.7) (13,846)                 1308.8                  (33.1)

($483,195)	1005.7	(49.9)

3601 - Workers' Compensation Insurance, certificated positions

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

2,015,086 30,021

$2,045,106

1,746,211 44,422

$1,790,633

2,550,808 57,030

$2,607,838

535,723 27,009

$562,732

804,597 12,608

$817,205

26.6                     46.1 90.0                     28.4

27.5	45.6

3602 - Workers' Compensation Insurance, classified positions

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

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

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

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

913,578 24,534

$938,112

7,294,267 $7,294,267

2,241,955 $2,241,955

0 $0

0 0 0

$0

965,965 54,402

$1,020,367

7,384,669 $7,384,669

2,345,745 $2,345,745

0 $0

0 0 0

$0

1,050,110 56,256

$1,106,366

7,924,662 $7,924,662

2,562,929 $2,562,929

0 $0

0 0 0

$0

136,532 31,721

$168,253

630,395 $630,395

320,975 $320,975

0 $0

0 0 0

$0

84,145                     14.9                       8.7 1,853                   129.3                       3.4

$85,998	17.9	8.4

539,993                       8.6                       7.3 $539,993                       8.6                       7.3

217,185                     14.3                       9.3 $217,185                     14.3                       9.3

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

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

$0	N/A	N/A

22

Fund: 01 SubFund: -

3000 - 3999 Employee Benefits

3901 - Other Benefits, certificated positions

First Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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
786,393 9,577
0 10,007 24,094

$830,071

0 0
304,950 524
0 9,509 16,481

$331,464

$139,981,768 26.9%
83.6%

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

$811,547

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

$373,292

$148,677,802 24.2%
71.5%

0 0
852,635 10,536 0 17,436 8,623

$889,230

0 0
347,300 4,323
0 19,271 26,172

$397,066

$156,662,767 22.7%
69.1%

0 0
66,243 959
0 7,428
(15,471)

$59,159

0 0
42,349 3,800 0 9,762 9,691

$65,602

$16,680,999

0                      N/A                      N/A 0                      N/A                      N/A
62,719                       8.4                       7.9 5,807                     10.0                   122.8 0                      N/A                      N/A 4,412                     74.2                     33.9 4,745                  (64.2)                   122.4

$77,683	7.1	9.6

0                      N/A                      N/A 0                      N/A                      N/A
27,724                     13.9                       8.7 (4,150)                   725.5                  (49.0) 0                      N/A                      N/A
911                   102.7                       5.0 (711)                     58.8                     (2.6)

$23,774	19.8	6.4

$7,984,964	11.9	5.4

4100 - Approved Textbooks and Core Curricula Materials 410000 - TEXTBOOKS

4200 - Books and Other Reference Materials

420000 - OTH BOOKS/LIBRARY 420099 - BOOKS REIMB

4300 - Materials and Supplies

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

5,422,025 $5,422,025

149,094 0

$149,094

10,654,461 6,629
0 47,061 249,594

5,351,219 $5,351,219

289,062 0

$289,062

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

23

11,724,522 $11,724,522

256,449 0

$256,449

24,659,320 31,372,001 54,480,474 48,000 570,085

6,302,496 $6,302,496

107,355 0

$107,355

14,004,858 31,365,372 54,480,474 939 320,491

6,373,303 $6,373,303

(32,613) 0

($32,613)

17,886,727 31,359,501 (49,426,598) (2,000) 147,143

116.2 116.2

72.0 N/A

72.0

131.4 473163.2 N/A
2.0 128.4

119.1 119.1

(11.3) N/A

(11.3)

264.1 250876.0 (47.6) (4.0) 34.8

Fund: 01 SubFund: -

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

First Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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 430016 - SOFTWARE REIMBURSEMENT 430023 - SALES/USE TAX
430026 - FACILITY USE SUPPLIES 430031 - VANDALISM
430038 - UNIFORMS 430050 - SUPPLIES M&O
430051 - SMALL TOOLS M&O 430052 - ASBESTOS/CONCRETE M&O 430053 - LAMP REPLACEMENT M&O 430054 - SUPP M&O SAFETY
430055 - SUPPLIES POOL 430060 - SUPPLIES GROUNDS
430061 - SUPPLIES HAZARDOUS WASTE 430062 - SUPPLIES FIBAR M&O
430063 - SUPPLIES IRRIGATION 430064 - CHEMICAL PRE-EMERGENT 430065 - SUPP VARSITY FIELD 430066 - SUPP BASEBALL FIELD ELEM 430070 - SUPPLIES/TRANSP
430071 - SHOP TOOLS 430072 - GAS
430073 - DIESEL
430074 - SUPP OIL & GR TRANSP 430075 - TIRES/OTH VEHICLES 430076 - REPAIR SUPP TRANSP 430082 - INVENTORY ADJUSTMENT 430091 - OFFSET FOR 5700 OBJECTS 430092 - PURCHASING BIDS
430099 - REIMB SUPPLY

60,192 6,853 3,548,582 0
0 2,433 0
0 0
127,928 127,440 1,745,992 634
0 0 0
305,228 438,934 0 19,041 197,208 25,879 14,958 0 65,500 7,644 244,350 294,691 53,785 44,280 695,993 0
0 0
305,950

$19,291,241

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

$120,762,985

261,757 6,302 6,562,689 0
0 10,000 0 3,000 11,500
151,000 158,288 1,874,880 750
0 0
1,200 325,000 375,000 0 50,000 165,000 20,000 65,000 0 204,954 9,848 317,800 658,695 120,205 273,557 950,424 5,204 10,000 0
0

$123,721,934

201,566 (551) 3,014,107 0
0 7,567 0 3,000 11,500 23,072 30,848
128,888 116
0 0
1,200 19,772 (63,934) 0 30,959 (32,208) (5,879) 50,042 0 139,453 2,204 73,450 364,004 66,421 229,277 254,431 5,204 10,000 0
(305,950)

$104,430,692

10,000 0
2,902,767 0 0 0 0 0 0 0 0 0
250 0 0
200 0 0 0 0 0 0 0 0
73,758 0 0 0 0
(2,800) 0 0
10,000 0 0

$2,958,948

334.9                       4.0 (8.0)                       0.0 84.9                     79.3 N/A                      N/A N/A                      N/A 311.0                       0.0 N/A                      N/A N/A                       0.0 N/A                       0.0 18.0                       0.0 24.2                       0.0 7.4                       0.0 18.3                     50.0 N/A                      N/A N/A                      N/A N/A                     20.0 6.5                       0.0 (14.6)                       0.0 N/A                      N/A 162.6                       0.0 (16.3)                       0.0 (22.7)                       0.0 334.5                       0.0 N/A                      N/A 212.9                     56.2 28.8                       0.0 30.1                       0.0 123.5                       0.0 123.5                       0.0 517.8                     (1.0) 36.6                       0.0 N/A                       0.0 N/A                      N/A N/A                      N/A (100.0)                      N/A

541.3	2.5

24

Fund: 01 SubFund: -

4000 - 4999 Books and Supplies

4400 - Noncapitalized Equipment

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

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

5100 - Subagreements for Services

510000 - SUBAGREEMENTS FOR SERVICES

5200 - Travel and Conferences

520000 - CONF/TRAVEL

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

5300 - Dues and Memberships 530000 - DUES & MEMBERSHIP

5400 - Insurance

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

11,065,653 0
17,438

$11,083,091

$35,945,452 6.9%

3,179,967 $3,179,967

375,624 259,183 49,837 0

$684,644

59,126 $59,126

1,503,475 2,573,479 10,761 (1,183,939)

$2,903,776

5,908,253 0 0

$5,908,253

$132,311,519 21.6%

3,723,249 $3,723,249

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

$1,608,449

57,290 $57,290

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

$2,679,026

11,288,228 0 0

$11,288,228

$146,991,132 21.3%

4,743,673 $4,743,673

1,599,374 242,371 42,000
0

$1,883,746

77,560 $77,560

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

$2,621,221

222,574 0 (17,438)

$205,137

$111,045,680

1,563,705 $1,563,705

1,223,750 (16,812) (7,837)
0

$1,199,101

18,433 $18,433

(464,113) 289,149 38,846 (146,437)

($282,555)

5,379,975 0 0

$5,379,975

$14,679,613

1,020,424 $1,020,424

266,498 8,799
0 0

$275,297

20,270 $20,270

0 0 0
(57,805)

($57,805)

2.0                     91.1 N/A                      N/A (100.0)                      N/A

1.9	91.1

308.9	11.1

49.2                     27.4 49.2                     27.4

325.8                     20.0 (6.5)                       3.8 (15.7)                       0.0 N/A                      N/A

175.1	17.1

31.2                     35.4 31.2                     35.4

(30.9)                       0.0 11.2                       0.0 361.0                       0.0 12.4                       4.5

(9.7)	(2.2)

25

Fund: 01 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5500 - Operations and Housekeeping Services

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

1,768,618 412,864 100,966
0 16,964 100,885
5,938,797 1,228,249

$9,567,343

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

$10,906,559

1,685,401 580,500 90,000 1,000 18,000 108,000 7,226,658 1,200,000

$10,909,559

(83,217) 167,636 (10,966) 1,000 1,036 7,115 1,287,861 (28,249)

$1,342,215

2,000	(4.7)	0.1 0                     40.6	0.0 0                  (10.9)	0.0
1,000	N/A	N/A 0                       6.1                       0.0 0                       7.1                       0.0 0                     21.7                       0.0 0                     (2.3)                       0.0

$3,000	14.0	0.0

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

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

5710 - Transfers of Direct Costs

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

566,075 3,332,781 371,551 789 147,377 96,555 108,968 32,057 56,300 2,525 754,329 16,472 45,057 168,023
0 0 0

$5,698,858

0 0 0 0 0 0 0 0

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

$6,410,182

0 0 0 0 0 0 0 0

26

781,819 3,326,351 379,075 5,105 180,271 215,350 114,581 42,400 56,400 5,000 1,053,150 35,000 83,150 521,435
0 0 0

$6,799,087

0 0 0 0 0 0 0 0

215,744 (6,429) 7,524 4,316 32,894 118,795 5,613 10,343 100 2,475 298,821 18,528 38,093 353,412 0
0 0

$1,100,229

0 0 0 0 0 0 0 0

25,156                     38.1                       3.3 87,655                     (0.2)                       2.7 0                       2.0                       0.0
25                   547.0                       0.5 8,407                     22.3                       4.9 4,930                   123.0                       2.3 2,081                       5.2                       1.9 0                     32.3                       0.0
0                       0.2                       0.0 0                     98.0                       0.0
260,650	39.6	32.9 0                   112.5                       0.0 0	84.5                       0.0 0                   210.3                       0.0 0                      N/A                      N/A 0                      N/A                      N/A 0                      N/A                      N/A

$388,904	19.3	6.1

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 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 7/1/2021 - 6/30/2022
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

571040 - DIRECT COST/GAD

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

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

5750 - Transfers of Direct Costs - Interfund

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

0 0 0 0 0 0 0 0 0 0

$0

7,379,476 (4,250) (175,000) 0
2,280 (104) 0
(47,250) 0 (3,941) (1,973) 0 (15,626) (11,546) 0

$7,122,066

0 0 0 0 0 0 0 0 0 0

$0

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

($422,565)

0 0 0 0 0 0 0 0 0 0

$0

280,000 (13,250) (185,000) (89,102) (8,675) (34,400) 0 (30,300) (175) (7,025) (3,270)
0 (31,325) (13,300) 0

($135,822)

0 0 0 0 0 0 0 0 0 0

$0

(7,099,476) (9,000) (10,000) (89,102) (10,955) (34,296)
0 16,950 (175) (3,084) (1,297) 0 (15,699) (1,754) 0

($7,257,888)

0 0 0 0 0 0 0 0 0 0

$0

280,000 750 (10,000) 0
5,432 3,500 0 8,000 0 (500) 0
0 261 (700) 0

$286,743

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

(96.2)                      N/A 211.8                     (5.4) 5.7                       5.7 N/A                       0.0 (480.5)                  (38.5)
33104.6                     (9.2) N/A                      N/A (35.9)                  (20.9) N/A                       0.0 78.2                       7.7 65.8                       0.0 N/A                      N/A 100.5                     (0.8) 15.2                       5.6 N/A                      N/A

(101.9)	(67.9)

5800 - Professional/Consulting Services and Operating Expenditures

580001 - CONT FOR PER SERV/INDIVIDUAL 580002 - CONTRACT SERVICES
580003 - CHARTER BUS 580005 - LEGAL SERVICES 580006 - ADVERTISING
580007 - FEES/ADMINISTRATIVE 580008 - FEES/ADMISSION - STUDENTS 580009 - FEES / OTHER

100,671 3,156,661 11,414 1,147,846 63,766 7,700 146,641 782,298

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

27

350,163 6,957,895 784,600 1,120,558 50,437 34,177 512,593 666,439

249,492 3,801,234 773,186 (27,288) (13,329) 26,477 365,952 (115,859)

(75,287)                   247.8                  (17.7) 3,134,607                   120.4                     82.0 0                6774.1                       0.0 (120,000)                     (2.4)                     (9.7) 0                  (20.9)                       0.0
4,750	343.9	16.1 22,479	249.6                       4.6 21,493                  (14.8)                       3.3

Fund: 01 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

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

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

2,000,289 0
554,730 135,357 0
0 0
21,413 33,588 0
0 15,860

$8,178,234

543,155 175,947 1,749,456 0
0

$2,468,558

$39,862,574

7.7%

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

$9,198,353

451,482 163,792 273,673 0
0

$888,946

$35,049,488

5.7%

2,086,910 1,000 2,333,908 200,000
0 0 0 0 0 0
1,168,820 0

$16,267,501

544,938 170,356 272,380 0
0

$987,674

$44,154,197

6.4%

86,621 1,000 1,779,177 64,643
0 0 0
(21,413) (33,588) 0 1,168,820 (15,860)

$8,089,267

1,783 (5,591) (1,477,076) 0
0

($1,480,884)

$4,291,624

994,435 0
2,306,409 100,000
0 0 0 0 0 0
680,262 0

$7,069,148

93,457 6,564 (1,293) 0
0

$98,728

$9,104,710

4.3                     91.0 N/A                       0.0 320.7                 8387.4 47.8                   100.0 N/A                      N/A N/A                      N/A N/A                      N/A (100.0)                      N/A (100.0)                      N/A N/A                      N/A N/A                   139.2 (100.0)                      N/A

98.9	76.9

0.3                     20.7 (3.2)                       4.0 (84.4)                     (0.5) N/A                      N/A N/A                      N/A

(60.0)	11.1

10.8	26.0

28

Fund: 01 SubFund: -

6000 - 6999 Capital Outlay

6170 - Land Improvements

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

467,671 (19,372) 0
0

$448,298

1,037,371 0 0

$1,037,371

3,040,496 0

$3,040,496

$4,526,165

0.9%

100,000 0 0 0

$100,000

0 0 0

$0

814,889 0

$814,889

$914,889

0.1%

100,000 0 0 0

$100,000

13,056,452 0 0

$13,056,452

1,335,493 0

$1,335,493

$14,491,945

2.1%

(367,671) 19,372
0 0

($348,298)

12,019,081 0 0

$12,019,081

(1,705,002) 0

($1,705,002)

$9,965,780

0 0 0 0

$0

13,056,452 0 0

$13,056,452

520,604 0

$520,604

$13,577,056

(78.6)                       0.0 (100.0)                      N/A N/A                      N/A N/A                      N/A

(77.7)	0.0

1158.6	N/A N/A	N/A N/A	N/A

1158.6	N/A

(56.1)                     63.9 N/A                      N/A

(56.1)	63.9

220.2	1484.0

29

Fund: 01 SubFund: -

7000 - 7499 Other Outgo

7130 - State Special Schools

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

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

17,445 $17,445

1,113,799 $1,113,799

0 $0

(1,217,989) ($1,217,989)

35,296 $35,296

892,710 $892,710

$841,260

0.2%

20,000 $20,000

1,276,610 $1,276,610

0 $0

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

13,567 $13,567

829,492 $829,492

$594,019

0.1%

20,000 $20,000

1,318,996 $1,318,996

0 $0

(1,417,496) ($1,417,496)

13,567 $13,567

829,492 $829,492

$764,558

0.1%

2,555 $2,555

205,197 $205,197

0 $0

(199,508) ($199,508)

(21,729) ($21,729)

(63,218) ($63,218)

($76,702)

0                     14.6                       0.0 $0                     14.6                       0.0

42,385                     18.4                       3.3 $42,385                     18.4                       3.3

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

128,154                     16.4                     (8.3) $128,154                     16.4                    (8.3)

0                  (61.6)                       0.0 $0                  (61.6)                       0.0

0                     (7.1)                       0.0 $0                    (7.1)                       0.0

$170,539	(9.1)	28.7

30

Fund: 01 SubFund: -

7600 - 7629 Interfund Transfers Out

7611 - From General Fund to Child Development Fund

First Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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 761999 - TRANSFER TO ALL OTHR FUNDS

7600 - 7629 Interfund Transfers Out

Percent of Total

0 $0

0 98,508

$98,508

424,000 854,013 0
0 0 0
2,700,000

$3,978,013

$4,076,521

0.8%

0 $0

0 950,000

$950,000

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

$4,973,968

$5,923,968

1.0%

0 $0

0 950,000

$950,000

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

$5,573,968

$6,523,968

0.9%

0 $0

0 851,492

$851,492

422,880 473,075 0
0 0 0
700,000

$1,595,955

$2,447,447

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

0                      N/A                      N/A 0                   864.4                       0.0

$0	864.4	0.0

0	99.7	0.0 0	55.4	0.0 0                      N/A                      N/A 0                      N/A                      N/A 0                      N/A                      N/A 0                      N/A                      N/A
600,000	25.9	21.4

$600,000	40.1	12.1

$600,000	60.0	10.1

31

Summary of Revisions

2021-2022 Charter School Fund Budget

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

I. 2021-22 Charter School Revenues

A. Local Control Funding Formula (LCFF)

LCFF changed from $ 7,030,449 at Adopted Budget to $ 6,704,270 at First Interim, a decrease of $ 326,179. The change is due to a reduction in the ADA projection.	An ADA projection of 680 was used for the Adopted Budget. At First Interim the ADA projection was reduced by 30, resulting in a projection of 650 ADA for this fiscal year.

Change from Adopted

2021-22 Adopted Budget

$ 7,030,449
	
to 1st Interim

2021-22 1st Int. Budget
	
$ (326,179)

Increase/(Decrease)

$ (326,179)

$ 6,704,270

B. Federal Revenues

Federal Revenues changed from $ 0 at Adopted Budget to $ 146,135 at First Interim.	This increase is due to additional COVID relief dollars.

Change from Adopted

2021-22 Adopted Budget

$ -0-
	
to 1st Interim

2021-22 1st Int. Budget
	
$ 146,135

Increase/(Decrease)

$ 146,135

$ 146,135

C. State Revenues

State Revenues changed from $ 327,721 at Adopted Budget to $ 262,180 at First Interim, a decrease of $ 65,541. The change is due to additional Lottery funds from last year, offset by decreased State CARES funding that was anticipated to be earned this year, but was recognized in the previous fiscal year.

32

Item Lottery CARES
Change from Adopted

2021-22 Adopted Budget

$ 327,721

to 1st Interim

2021-22 1st Int. Budget
	
Budg

Incre
	
et Adjust $ 29,521
 (95,062) $ (65,541)
	
ment

ease)

ase/(Decr

$ (65,541)

$ 262,180

D. Local Revenues

Local Revenues did not change from the Adopted Budget to First Interim reporting.

Change from Adopted

2021-22 Adopted Budget

$ 120,785
	
to 1st Interim

2021-22 1st Int. Budget
	
$ -0-

Increase/(Decrease)

$ -0-

$ 120,785

E. Total Charter School Revenues

Total Charter School Revenues changed from $ 7,478,955 at Adopted Budget to $ 7,233,370 at First Interim, a decrease of $ 245,585.

Change from Adopted

2021-22 Adopted Budget

$ 7,478,955
	
to 1st Interim

2021-22 1st Int. Budget
	
$ (245,585)

Increase/(Decrease)

$ (245,585)

$ 7,233,370

II. 2021-22CharterSchoolFundExpenditures

A. Certificated Personnel Salaries

Certificated Personnel Salaries changed from $ 3,369,871 at Adopted Budget to $ 2,971,753 at First Interim, a decrease of $ 398,118. This change is due to the shifting of anticipated costs originally budgeted under certificated salaries to other areas as needed.	The Adopted Budget assumed Clovis Online would be the only option for students choosing online learning.	A decision was made to offer the online option at Enterprise which falls under the General Fund budget. This decision resulted in a decreased need for planned growth teachers at Clovis Online.	This decrease was offset by an increased resulting from the 5.5% salary schedule increase.

33

$	( 281)

Item
Teacher Salaries Pupils Support Salar
Supervisor Salaries Change from Adopted

2021-22 Adopted Budget

$ 3,369,871

ies

to 1st Interim

2021-22 1st Int. Budget
	
Bud

Incr
	
get Adjustm $ (427,372)
19,527
          9,727 $ (398,118)
	
ent

ase)

ease/(Decre

$ (398,118)

$ 2,971,753

B. Classified Personnel Salaries

Classified Personnel Salaries changed from $ 474,265 at Adopted Budget to $ 473,984 at First Interim, a decrease of $ 281. This change is primarily due to an increase in instructional assistant salaries offset by decreases in business support salaries combined with the impact of the 5.5% salary schedule increase.

Item
Instructional Salari Clerical Salaries Other Salaries
Change from Adopted

2021-22 Adopted Budget

$ 474,265

es

to 1st Interim

2021-22 1st Int. Budget
	
Budget Adjustment $ 54,958
(59,588)
	4,349
___________

Increase/(Decrease)

$	(281)

$ 473,984

C. Employee Benefits

Employee Benefits changed from $ 1,089,592 at Adopted Budget to $ 1,374,435 at First Interim, an increase of $ 284,843. This change was due to previously mentioned staffing adjustments during the First Interim reporting period.

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

2021-22 Adopted Budget

$ 1,089,592

enefits

to 1st Interim

2021-22 1st Int. Budget

Budg

Incre

et Adjust $ 143,575
28,670 73,648
	38,950
$ 284,843

ment

ease)

ase/(Decr

$ 284,843

$ 1,374,435

D. Books, Supplies and Other Materials

Books Supplies and Other Materials changed from $ 900,446 at Adopted Budget to $ 977,094 at First Interim, an increase of $ 76,648. This net increase is due to the additional allocation of CARES funds that are currently budgeted under supplies, offset by a decrease in non-capitalized equipment expenditures.

34

Item Textbooks
Instructional Suppli Noncapitalized Equi Change from Adopted

2021-22 Adopted Budget

$ 900,446

es pment
to 1st Interim

2021-22 1st Int. Budget
	
Budget Adjustment $ 4,200
225,510 (153,062) $ 76,648

Increase/(Decrease)

$ 76,648

$ 977,094

E. Contracted Services and Other Operating Expenditures

Contracted Services and Other Operating Expenditures changed from $ 252,816 at Adopted Budget to $ 509,224 at First Interim, an increase of $ 256,408. This increase was primarily due to the purchase of educational technology for the additional grade levels added to Clovis Online for this school year.

Item Utilities
Instructional Softw Other
Change from Adopted

2021-22 Adopted Budget

$ 252,816

are

to 1st Interim

2021-22 1st Int. Budget
	
Budg

Incre
	
et Adjust $ 10,000
267,372
 (20,964 $ 256,408
	
ment

)

ease)

ase/(Decr

$ 256,408

$ 509,224

F. Capital Outlay

Capital Outlay Expenditures changed from $-0-at Adopted Budget to $108,600 at First Interim, an increase of $108,600. The change is due to capital improvements needs to accommodate added staff and students.

Change from Adopted

2021-22 Adopted Budget

$ -0-
	
to 1st Interim

2021-22 1st Int. Budget
	
$ 108,600

Increase/(Decrease)

$ 108,600

$ 108,600

G. Other Outgo Expenditures

Other	Outgo	Expenditures	changed	from $279,951 at Adopted Budget to $150,015 at First Interim, a decrease of $129,936. This was due to changes in expenditures applicable to indirect cost charges.

Change from Adopted

2021-22 Adopted Budget

$ 279,951
	
to 1st Interim

2021-22 1st Int. Budget
	
$ (129,936)

Increase/(Decrease)

$ (129,936)

$ 150,015

35

$	328,255
$	962,070

H. Total Charter School Fund Expenditures

Total	Charter	School	Fund	Expenditures changed from $ 6,366,941 at Adopted Budget to $ 6,565,105 at First Interim, an increase of $ 198,164.

Change from Adopted

2021-22 Adopted Budget

$ 6,366,941
	
to 1st Interim

2021-22 1st Int. Budget
	
$ 198,164

Increase/(Decrease)

$ 198,164

$ 6,565,105

III. Charter School Fund Balance

Total revenues are $ 7,233,370 and total expenditures are $ 6,565,105 at First Interim, resulting in a surplus of $ 668,265.	The projected ending fund balance for the 2021-22 fiscal year is:

Beginning Fund Balance, Unaudited 7/1/21

2021-22 Revenues                      7,233,370 2021-22 Expenditures               6,565,105

Surplus/(Deficit) (1)

Ending Fund Balance, 6/30/22, Projected

Assigned:
Capital Improvements

General Reserve 6/30/22

General Reserve as a % of Expenditures

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

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

	668,265

$ 7,863,340

$ 7,535,085

______________

5.0%

$	108,600
        185,205 $     293,805

______________

36

Fund: 09 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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	$5,271,800	$7,478,955	$7,233,370	$1,961,570	($245,585)	37.2	(3.3)
	
8010 - 8099 Revenue Limit Sources

8011 - LCFF State Aid - Current Year

801100 - REVENUE LIMIT STATE AID

1,885,382

$1,885,382

5,259,346

$5,259,346

2,756,734

$2,756,734

871,352

$871,352

(2,502,612)

($2,502,612)

46.2	(47.6)

46.2	(47.6)

8012 - Education Protection Account State Aid - Current Year

801200 - EDUCATIONAL PROTECTION ACCT.	1,867,458

$1,867,458

789,490

$789,490

2,574,578

$2,574,578

707,120

$707,120

1,785,088

$1,785,088

37.9	226.1

37.9	226.1

8015 - Charter Schools General Purpose Entitlement - State Aid

801500 - RL CHARTER SCHOOL APPORT

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

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

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

8099 - LCFF/Revenue Limit Transfers - Prior Years

809900 - RL TRANSFER PY CHARTER

0 $0

(5,037) ($5,037)

0 $0

992,486 $992,486

0

$0

0 $0

0 $0

0 $0

981,613 $981,613

0

$0

0 $0

(24,354) ($24,354)

0 $0

1,397,312 $1,397,312

0

$0

0 $0

(19,317) ($19,317)

0 $0

404,826 $404,826

0

$0

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

(24,354)                   383.5                      N/A ($24,354)                   383.5                     N/A

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

415,699                     40.8                     42.3 $415,699                     40.8                     42.3

0	N/A	N/A

$0	N/A	N/A

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

8290 - All Other Federal Revenue 829000 - FED OTH REV

8100 - 8299 Federal Revenue

Percent of Total

$4,740,289 89.9%

32,532 $32,532

$32,532

0.6%

$7,030,449 94.0%

0 $0

$0

0.0%

$6,704,270 92.7%

146,135 $146,135

$146,135

2.0%

$1,963,981

113,603 $113,603

$113,603

($326,179)	41.4	(4.6)

146,135                   349.2                      N/A $146,135                   349.2                     N/A

$146,135	349.2	N/A

37

Fund: 09 SubFund: -

8300 - 8599 Other State Revenue

8550 - Mandated Cost Reimbursements

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

19,664 $19,664

97,311 1,613

$98,924

224,248 0

$224,248

$342,836 6.5%

48,831

$48,831

26,865 $26,865

135,320 0

$135,320

165,536 0

$165,536

$327,721 4.4%

108,000

$108,000

26,865 $26,865

135,320 29,521

$164,841

70,474 0

$70,474

$262,180 3.6%

108,000

$108,000

7,201 $7,201

38,009 27,908

$65,917

(153,774) 0

($153,774)

($80,656)

59,169

$59,169

0                     36.6                       0.0 $0                     36.6                       0.0

0                     39.1                       0.0 29,521                 1729.8                      N/A

$29,521	66.6	21.8

(95,062)                  (68.6)                  (57.4) 0                      N/A                      N/A

($95,062)	(68.6)	(57.4)

($65,541)	(23.5)	(20.0)

0	121.2	0.0

$0	121.2	0.0

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

866200 - NET INC(DEC) FAIR VALUE INVEST

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

8600 - 8799 Other Local Revenue

Percent of Total

86,936 $86,936

20,376 $20,376

$156,143

3.0%

0 $0

12,785 $12,785

$120,785

1.6%

0 $0

12,785 $12,785

$120,785

1.7%

(86,936) ($86,936)

(7,591) ($7,591)

($35,358)

0                (100.0)                      N/A $0                (100.0)                     N/A

0                  (37.3)                       0.0 $0                  (37.3)                       0.0

$0	(22.6)	0.0

38

Fund: 09 SubFund: -

8980 - 8999 Contributions

8980 - Contributions from Unrestricted Revenues

First Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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 898002 - CONTRIB FOR LCAP

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

8980 - 8999 Contributions

Percent of Total

0                                  0                                  0                                  0 0                                  0                                  0                                  0

$0	$0	$0	$0

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

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

$0	N/A	N/A

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

$0	N/A	N/A

39

Fund: 09 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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	$3,954,602	$6,366,941	$6,565,105	$2,610,503	$198,164	66.0	3.1
	
1000 - 1999 Certificated Personnel Salaries

1100 - Certificated Teachers' Salaries

110001 - TEACHER SAL

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

1200 - Certificated Pupil Support Salaries

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

1,398,583 106,077 1,245 197,512
0

$1,703,417

295,396 78,191 17,105 0

$390,692

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

$2,826,701

295,509 78,322 10,018 0

$383,849

2,124,558 86,553 1,500 186,718
0

$2,399,329

311,763 78,322 13,291 0

$403,376

725,975 (19,524) 255 (10,794) 0

$695,912

16,367 131 (3,814) 0

$12,684

(389,151) 0 0
(38,221) 0

($427,372)

16,254 0 3,273 0

$19,527

51.9                  (15.5) (18.4)                       0.0 20.5                       0.0 (5.5)                  (17.0) N/A                      N/A

40.9	(15.1)

5.5                       5.5 0.2                       0.0 (22.3)                     32.7 N/A                      N/A

3.2	5.1

1300 - Certificated Supervisors' and Administrators' Salaries

130001 - PRINCIPAL SAL

130003 - LEARNING DIRECTOR SAL 130008 - DIST ADM SAL

1900 - Other Certificated Salaries

190003 - TRANSITION COORDINATORS 190040 - OTH CERT HOURLY

1000 - 1999 Certificated Personnel Salaries

Percent of Total

110,078 0 35,981

$146,059

0 0

$0

$2,240,168

56.6%

101,274 0 35,981

$137,255

22,066 0

$22,066

$3,369,871

52.9%

109,022 0 37,960

$146,982

22,066 0

$22,066

$2,971,753

45.3%

(1,056) 0 1,979

$923

22,066 0

$22,066

$731,585

7,748 0 1,979

$9,727

0 0

$0

($398,118)

(1.0)                       7.7 N/A                      N/A 5.5                       5.5

0.6	7.1

N/A                       0.0 N/A                      N/A

N/A	0.0

32.7	(11.8)

40

Fund: 09 SubFund: -

2000 - 2999 Classified Personnel Salaries

2100 - Classified Instructional Salaries

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

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

2400 - Clerical, Technical, and Office Staff Salaries

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

2900 - Other Classified Salaries

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

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

23,743 0 0

$23,743

0 $0

214,491 0
305 1,490

$216,286

0 78,011 0
0 29,802 715
0

$108,528

$348,558

8.8%

130,633 0
77

$130,710

0 $0

247,961 0 14,813 1,784

$264,558

0 78,997 0
0 0 0 0

$78,997

$474,265

7.4%

184,935 0
733

$185,668

0 $0

178,373 0 14,813 11,784

$204,970

0 83,346 0
0 0 0 0

$83,346

$473,984

7.2%

161,192 0
733

$161,925

0 $0

(36,118) 0 14,508 10,294

($11,316)

0 5,335 0
0 (29,802) (715)
0

($25,182)

$125,426

54,302 0
656

$54,958

0 $0

(69,588) 0 0
10,000

($59,588)

0 4,349 0
0 0 0 0

$4,349

($281)

678.9	41.6 N/A                      N/A N/A                   851.9

682.0	42.0

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

(16.8)                  (28.1) N/A                      N/A 4759.9                       0.0 690.8                   560.5

(5.2)	(22.5)

N/A                      N/A 6.8                       5.5 N/A                      N/A N/A                      N/A (100.0)                      N/A (100.0)                      N/A N/A                      N/A

(23.2)	5.5

36.0	(0.1)

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT 310190 - STRS CERT

349,800 2,843

$352,643

330,919 2,459

$333,378

473,778 2,459

$476,237

123,978 (384)

$123,594

142,859                     35.4                     43.2 0                  (13.5)                       0.0

$142,859	35.0	42.9

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED	5,850	5,901	6,617

$5,850	$5,901	$6,617

767	716

$767	$716

13.1	12.1

13.1	12.1

41

Fund: 09 SubFund: -

3000 - 3999 Employee Benefits

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

3201 - Public Employees' Retirement System, certificated positions

320100 - PERS CERTIFICATED                                                                     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

3301 - OASDI/Medicare/Alternative, certificated positions

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

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

57,763 63

$57,826

0 31,054 0
266

$31,320

17,709 4,727 37
153 36 0

$22,661

289,585 21,825 4,343 1,462

$317,215

98,129 6,866 1,366 405 1,886

63,839 91

$63,930

0 30,140 0
220

$30,360

17,209 4,562 216 158
37 0

$22,182

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

$354,051

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

90,172 2,428

$92,600

147 40,701 0
220

$41,068

23,915 7,231 827 791 193
0

$32,957

359,610 28,074 5,237 1,681

$394,602

133,100 11,025 1,888 537 1,294

32,409 2,365

$34,774

147 9,647 0 (46)

$9,748

6,206 2,504 790 638 157
0

$10,296

70,025 6,249 894 219

$77,387

34,971 4,159 522 132 (592)

26,333                     56.1                     41.2 2,337                 3748.5                 2568.1

$28,670	60.1	44.8

147                      N/A                      N/A 10,561                     31.1                     35.0 0                      N/A                      N/A
0	(17.2)	0.0

$10,708	31.1	35.3

6,706                     35.0                     39.0 2,669                     53.0                     58.5 611                 2158.3                   282.9 633                   416.8                   400.6 156                   439.3                   421.6
0	N/A	N/A

$10,775	45.4	48.6

36,028                     24.2                     11.1 3,720                     28.6                     15.3 695                     20.6                     15.3 108                     15.0                       6.9

$40,551	24.4	11.5

29,967                     35.6                     29.1 3,263                     60.6                     42.0 431                     38.2                     29.6 121                     32.6                     29.1 (685)                  (31.4)                  (34.6)

42

Fund: 09 SubFund: -

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

3000 - 3999 Employee Benefits

$108,652	$114,747	$147,844	$39,192	$33,097	36.1	28.8

3501 - State Unemployment Insurance, certificated positions

350100 - SUI CERT                                                                                1,084 350190 - SUI CERT                                                                                      45

$1,129

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS                                                                                  165 350290 - SUI CLASS                                                                                       1

$166

25,567 7

$25,574

3,870 1

$3,871

14,007 67

$14,074

2,491 55

$2,546

12,923 22

$12,945

2,326 54

$2,380

(11,560)                 1192.3                  (45.2) 60                     49.8                   857.1

($11,500)	1147.0	(45.0)

(1,379)                 1410.8                  (35.6) 54                 4265.1                 5400.0

($1,325)	1432.4	(34.2)

3601 - Workers' Compensation Insurance, certificated positions

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

3602 - Workers' Compensation Insurance, classified positions

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

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

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

3901 - Other Benefits, certificated positions

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

25,589 220

$25,809

3,795 4

$3,799

76,800 $76,800

12,303 $12,303

8,529 301 73
12

$8,916

24,944 183

$25,127

3,776 5

$3,781

84,185 $84,185

12,742 $12,742

8,315 0
61 4

$8,380

33,608 183

$33,791

5,979 134

$6,113

97,709 $97,709

14,891 $14,891

11,206 63 61
4

$11,334

8,019 (37)

$7,982

2,184 130

$2,314

20,909 $20,909

2,588 $2,588

2,677 (238) (12) (8)

$2,418

8,664                     31.3                     34.7 0                  (16.9)                       0.0

$8,664	30.9	34.5

2,203                     57.5                     58.3 129                 3561.2                 2580.0

$2,332	60.9	61.7

13,524                     27.2                     16.1 $13,524                     27.2                     16.1

2,149                     21.0                     16.9 $2,149                     21.0                     16.9

2,891                     31.4                     34.8 63                  (79.1)                      N/A
0                  (16.9)                       0.0 0                  (67.9)                       0.0

$2,954	27.1	35.3

43

Fund: 09 SubFund: -

3000 - 3999 Employee Benefits

3902 - Other Benefits, classified positions

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

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

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

4000 - 4999 Books and Supplies

4100 - Approved Textbooks and Core Curricula Materials 410000 - TEXTBOOKS

4300 - Materials and Supplies

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

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

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

5200 - Travel and Conferences

520000 - CONF/TRAVEL
520010 - FIXED MILEAGE ALLOWANCE

1,265 0
10 0

$1,275

$1,026,364 26.0% 91.4%

0 $0

53,587 0 0
800 759

$55,145

31,951 $31,951

$87,096 2.2%

1,404 1,086

$2,490

1,259 114 10
0

$1,383

$1,089,592 17.1% 77.5%

0 $0

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

$418,599

481,847 $481,847

$900,446 14.1%

26,665 0

$26,665

1,993 0
53 6

$2,052

$1,374,435 20.9% 73.4%

4,200 $4,200

318,151 0 292,149 5,889 27,920

$644,109

328,785 $328,785

$977,094 14.9%

26,665 998

$27,663

728 0 43 6

$777

$348,071

4,200 $4,200

264,564 0 292,149 5,089 27,161

$588,964

296,834 $296,834

$889,998

25,261 (88)

$25,173

734 (114) 43
6

$669

$284,843

4,200 $4,200

72,006 0 126,613 1,891 25,000

$225,510

(153,062) ($153,062)

$76,648

0 998

$998

57.6                     58.3 N/A                (100.0) 427.9                   430.0 N/A                      N/A

60.9	48.4

33.9	26.1

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

493.7                     29.3 N/A                      N/A N/A                     76.5 636.2                     47.3 3579.1                   856.2

1068.0	53.9

929.0                  (31.8) 929.0                  (31.8)

1021.9	8.5

1799.4                       0.0 (8.1)                      N/A

1011.0	3.7

44

Fund: 09 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5300 - Dues and Memberships

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

530000 - DUES & MEMBERSHIP

5500 - Operations and Housekeeping Services

550030 - WATER/SEWER 550080 - PG&E

1,555 $1,555

3,308 20,565

$23,873

1,970 $1,970

3,000 20,000

$23,000

1,970 $1,970

3,000 30,000

$33,000

415                                  0                     26.7                       0.0 $415                               $0                     26.7                       0.0

(308)                                  0                     (9.3)                       0.0 9,435                        10,000                     45.9                     50.0

$9,127	$10,000	38.2	43.5

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

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

5710 - Transfers of Direct Costs

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

5750 - Transfers of Direct Costs - Interfund

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

0 923 0
0 34,800

$35,723

0 0 0

$0

0 0 0 0
2,289 0
92 51 0

$2,431

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

$38,680

0 0 0

$0

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

$5,050

1,219                          1,219 1,100                             177 0                                  0 1,600                          1,600 34,800                                  0

$38,719	$2,996

0	0 0	0 0	0

$0	$0

0                                  0 0                                  0 75                               75
1,400                          1,400 2,300                               11 175                             175 725                             633 320                             269 55                               55

$5,050	$2,619

39	N/A	3.3 0                     19.1	0.0 0	N/A                      N/A 0	N/A	0.0 0                       0.0	0.0

$39	8.4	0.1

0	N/A	N/A 0	N/A	N/A 0                (100.0)	N/A

$0	(100.0)	N/A

0	N/A	N/A 0	N/A	N/A 0	N/A                       0.0 0	N/A                       0.0 0                       0.5                       0.0 0	N/A                       0.0 0                   689.2                       0.0 0                   531.2                       0.0 0	N/A                       0.0

$0	107.7	0.0

5800 - Professional/Consulting Services and Operating Expenditures

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

0                                  0 0                               75
28,588	30,000

0                                  0 7,500                          7,500 0                     (28,588)

0 7,425
(30,000)

N/A N/A (100.0)

N/A 9900.0 (100.0)

45

Fund: 09 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

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

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

5900 - Communications

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

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

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

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

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

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

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

7600 - 7629 Interfund Transfers Out

Percent of Total

1,022 1,978 71,956 0

$103,544

1,554 4,774 2,116

$8,444

$178,061 4.5%

0 $0

$0 0.0%

74,355 $74,355

$74,355 1.9%

0 $0

$0

0.0%

1,022 0 92,495 0

$123,592

26,559 4,500 2,800

$33,859

$252,816 4.0%

0 $0

$0 0.0%

279,951 $279,951

$279,951 4.4%

0 $0

$0

0.0%

1,022 0
359,867 0

$368,389

26,809 4,824 2,800

$34,433

$509,224 7.8%

108,600 $108,600

$108,600 1.7%

150,015 $150,015

$150,015 2.3%

0 $0

$0

0.0%

0 (1,978) 287,912 0

$264,845

25,255 50
684

$25,989

$331,163

108,600 $108,600

$108,600

75,660 $75,660

$75,660

0 $0

$0

0 0
267,372 0

$244,797

250 324 0

$574

$256,408

108,600 $108,600

$108,600

(129,936) ($129,936)

($129,936)

0 $0

$0

0.0                       0.0 (100.0)                      N/A 400.1                   289.1 N/A                      N/A

255.8	198.1

1625.3                       0.9 1.0                       7.2 32.3                       0.0

307.8	1.7

186.0	101.4

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

N/A	N/A

101.8                  (46.4) 101.8                  (46.4)

101.8	(46.4)

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

N/A	N/A

46

Summary of Revisions 2021-2022 Adult Fund Budget

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

I. 2021-22 Adult Fund Revenues

A. Federal Revenues

Federal Revenues changed from $ 976,858 at Adopted Budget to $ 1,018,771 at First Interim, an increase of $ 41,913. This increase is due to an increase of the Workforce Innovation and Opportunity Act (WIOA) Grant Award.

Change from Adopted

2021-22 Adopted Budget

$ 976,858
	
to 1st Interim

2021-22 1st Int. Budget
	
$ 41,913

Increase/(Decrease)

$ 41,913

$ 1,018,771

B. State Revenues

State Revenues changed from $ 2,592,345 at Adopted Budget to $ 2,693,690 at First Interim, an increase of $ 101,345. This increase is due to an increase of the California Adult Education Program (CAEP) allocation.

Change from Adopted

2021-22 Adopted Budget

$ 2,592,345
	
to 1st Interim

2021-22 1st Int. Budget
	
$ 101,345

Increase/(Decrease)

$ 101,345

$ 2,693,690

C. Local Revenues

Local Revenues changed from $ 1,590,100 at Adopted Budget to $ 1,528,100 at First Interim, a decrease of $ 62,000.	This decrease is primarily due to the reduction of planned revenue from Career Technical Education (CTE) Business classes and Community Education classes due to slower than anticipated recovery from closures due to the pandemic.

47

Change from Adopted

2021-22 Adopted Budget

$ 1,590,100
	
to 1st Interim

2021-22 1st Int. Budget
	
$ (62,000)

Increase/(Decrease)

$ (62,000)

$ 1,528,100

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

2021-22 Adopted Budget

$ 846,880
	
to 1st Interim

2021-22 1st Int. Budget
	
$ -0-

Increase/(Decrease)

$ -0-

$ 846,880

E. Total Adult Fund Revenues

Total Adult Fund Revenues changed from $ 6,006,183 at Adopted Budget to $ 6,087,441 at First Interim, an increase of $ 81,258.

Change from Adopted

2021-22 Adopted Budget

$ 6,006,183
	
to 1st Interim

2021-22 1st Int. Budget
	
$ 81,258

Increase/(Decrease)

$ 81,258

$ 6,087,441

II. 2021-22 Adult Fund Expenditures

A. Certificated Personnel Salaries

Certificated Personnel Salaries changed from $ 1,958,654 at Adopted Budget to $ 2,069,955 at First Interim, an increase of $ 111,301. The increase is primarily due to the 5.5% salary schedule increase.

Change from Adopted

2021-22 Adopted Budget

$ 1,958,654
	
to 1st Interim

2021-22 1st Int. Budget
	
$ 111,301

Increase/(Decrease)

$ 111,301

$ 2,069,955

48

B. Classified Personnel Salaries

Classified Personnel Salaries changed from $ 1,466,537 at Adopted Budget to $ 1,566,391 at First Interim, an increase of $ 99,854. The increase is primarily due to the 5.5% salary schedule increase.

Change from Adopted

2021-22 Adopted Budget

$ 1,466,537
	
to 1st Interim

2021-22 1st Int. Budget
	
$ 99,854

Increase/(Decrease)

$ 99,854

$ 1,566,391

C. Employee Benefits

Employee Benefits changed from $ 1,614,694 at Adopted Budget to $ 1,662,246 at First Interim, an increase of $ 47,552.	The increase is primarily due to the 5.5% salary schedule increase.

Change from Adopted

2021-22 Adopted Budget

$ 1,614,694
	
to 1st Interim

2021-22 1st Int. Budget
	
$ 47,552

Increase/(Decrease)

$ 47,552

$ 1,662,246

D. Books, Supplies and Other Materials

Books, Supplies and Other Materials changed from $ 498,940 at Adopted Budget to $ 496,398 at First Interim, a decrease of $ 2,542.

Change from Adopted

2021-22 Adopted Budget

$ 498,940
	
to 1st Interim

2021-22 1st Int. Budget
	
$ (2,542)

Increase/(Decrease)

$ (2,542)

$ 496,398

49

E. Contracted Services and Other Operating Expenditures

Contracted Services and Other Operating Expenditures changed from $ 776,905 at Adopted Budget to $ 769,511 at First Interim, a decrease of $ 7,394. This is primarily due to a planned reduction in travel.

Change from Adopted

2021-22 Adopted Budget

$ 776,905
	
to 1st Interim

2021-22 1st Int. Budget
	
$ (7,394)

Increase/(Decrease)

$ (7,394)

$ 769,511

F. Capital Outlay

Capital Outlay expenditures are unchanged at First Interim.

Change from Adopted

2021-22 Adopted Budget

$ 0
	
to 1st Interim

2021-22 1st Int. Budget
	
$ -0-

Increase/(Decrease)

$ -0-

$ 0

G. Other Outgo Expenditures

Other Outgo Expenditures are unchanged at First Interim.

Change from Adopted

2021-22 Adopted Budget

$ 114,155
	
to 1st Interim

2021-22 1st Int. Budget
	
$ -0-

Increase/(Decrease)

$ -0-

$ 114,115

50

H. Total Adult Fund Expenditures

Total Adult Fund Expenditures changed from $6,429,885 at Adopted Budget to $6,678,656 at First Interim, an increase of $ 248,771.

Change from Adopted

2021-22 Adopted Budget

$ 6,429,885
	
to 1st Interim

2021-22 1st Int. Budget
	
$ 248,771

Increase/(Decrease)

$ 248,771

$ 6,678,656

III. Fund Balance

Total revenues are $ 6,087,441 and total expenditures are $ 6,678,656 at First Interim, a deficit of $591,215. The projected fund balance for the 2021-22 fiscal year is as follows:

Beginning Fund Balance-Unaudited 7/1/21

2021-22 Revenues                      6,087,441 2021-22 Expenditures               6,678,656

Surplus/(Deficit)

Ending Fund Balance, 6/30/22, Projected

Components of Fund Balance:

Non-spendable:

Book Store Inventory Revolving Fund

Assigned fund Balance: Capital Improvements

Unassigned Fund Balance:

General Reserve Percentage

$ 3,610,212

	(591,215)

$ 3,018,997
______________

47,014 3,500

2,350,000

$ 618,483
______________

9.3%

51

Fund: 11 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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	$5,338,686	$6,006,183	$6,087,441	$748,755	$81,258	14.0	1.4
	
8100 - 8299 Federal Revenue

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

8290 - All Other Federal Revenue 829000 - FED OTH REV

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

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

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

8590 - All Other State Revenue

850018 - ST CALWORKS 859000 - ST OTHER REVENUE

8300 - 8599 Other State Revenue

Percent of Total

0 $0

882,686 $882,686

$882,686 16.5%

0 $0

0 $0

0 2,602,082

$2,602,082

$2,602,082

48.7%

0 $0

976,858 $976,858

$976,858 16.3%

0 $0

0 $0

0 2,592,345

$2,592,345

$2,592,345

43.2%

0 $0

1,018,771 $1,018,771

$1,018,771 16.7%

0 $0

0 $0

0 2,693,690

$2,693,690

$2,693,690

44.2%

0 $0

136,085 $136,085

$136,085

0 $0

0 $0

0 91,608

$91,608

$91,608

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

41,913                     15.4                       4.3 $41,913                     15.4                       4.3

$41,913	15.4	4.3

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

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

0                      N/A                      N/A 101,345                       3.5                       3.9

$101,345	3.5	3.9

$101,345	3.5	3.9

52

Fund: 11 SubFund: -

8600 - 8799 Other Local Revenue

8660 - Interest

First Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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	25,337

$25,337

30,000

$30,000

30,000	4,663

$30,000	$4,663

0	18.4	0.0

$0	18.4	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

41,365 $41,365

1,070,004 $1,070,004

0 $0

199,800 93,412

$293,212

$1,429,918 26.8%

424,000 $424,000

$424,000 7.9%

0 $0

$0

0.0%

0 $0

1,149,000 $1,149,000

0 $0

302,100 109,000

$411,100

$1,590,100 26.5%

846,880 $846,880

$846,880 14.1%

0 $0

$0

0.0%

0 $0

1,087,000 $1,087,000

0 $0

302,100 109,000

$411,100

$1,528,100 25.1%

846,880 $846,880

$846,880 13.9%

0 $0

$0

0.0%

(41,365) ($41,365)

16,996 $16,996

0 $0

102,300 15,588

$117,888

$98,182

422,880 $422,880

$422,880

0 $0

$0

0 $0

(62,000) ($62,000)

0 $0

0 0

$0

($62,000)

0 $0

$0

0 $0

$0

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

1.6                     (5.4) 1.6                    (5.4)

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

51.2                       0.0 16.7                       0.0

40.2	0.0

6.9	(3.9)

99.7                       0.0 99.7                       0.0

99.7	0.0

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

N/A	N/A

53

Fund: 11 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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	$5,612,934	$6,429,885	$6,678,656	$1,065,723	$248,771	19.0	3.9
	
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

685,433 550,976 123,245 3,821
0

$1,363,475

246,186

$246,186

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

$1,348,560

252,898

$252,898

794,127 504,505 125,371 7,001 3,118

$1,434,121

259,166

$259,166

108,693 (46,471) 2,126 3,180 3,118

$70,647

12,980

$12,980

71,944 0 19,736 (3,000) (3,118)

$85,561

6,268

$6,268

15.9                     10.0 (8.4)                       0.0 1.7                     18.7 83.2                  (30.0) N/A                  (50.0)

5.2	6.3

5.3	2.5

5.3	2.5

1300 - Certificated Supervisors' and Administrators' Salaries

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

1900 - Other Certificated Salaries

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

1000 - 1999 Certificated Personnel Salaries

Percent of Total

122,685 97,706 105,176 16,153 0
0

$341,720

0 0
12,468 0

$12,468

$1,963,848

35.0%

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

$341,724

0 0
15,472 0

$15,472

$1,958,654

30.5%

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

$360,515

0 0
16,153 0

$16,153

$2,069,955

31.0%

6,748 5,374 5,785 888
0 0

$18,795

0 0
3,685 0

$3,685

$106,107

6,747                       5.5                       5.5 5,373                       5.5                       5.5 5,784                       5.5                       5.5 887                       5.5                       5.5
0                      N/A                      N/A 0                      N/A                      N/A

$18,791	5.5	5.5

0                      N/A                      N/A 0                      N/A                      N/A
681                     29.6                       4.4 0                      N/A                      N/A

$681	29.6	4.4

$111,301	5.4	5.7

54

Fund: 11 SubFund: -

2000 - 2999 Classified Personnel Salaries

2100 - Classified Instructional Salaries

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

4,139 0 1,352

$5,490

69,224 0 0

$69,224

218,435 $218,435

831,839 3,617 12,289 0

$847,745

0 0
8,715 0 0
100,654

$109,369

$1,250,263

22.3%

53,962 1,001 38,001

$92,964

74,521 0 0

$74,521

219,793 $219,793

897,657 11,001 18,500 0

$927,158

0 0
7,100 0 0
145,001

$152,101

$1,466,537

22.8%

37,762 1,001 38,001

$76,764

80,793 0 0

$80,793

236,532 $236,532

980,699 11,001 13,500 0

$1,005,200

0 0
7,100 0 0
160,001

$167,101

$1,566,391

23.5%

33,624 1,001 36,649

$71,274

11,569 0 0

$11,569

18,097 $18,097

148,860 7,384 1,211
0

$157,455

0 0
(1,615) 0 0
59,347

$57,732

$316,128

(16,200)	812.4	(30.0) 0                      N/A                       0.0 0                2711.6                       0.0

($16,200)	1298.1	(17.4)

6,272	16.7	8.4 0                      N/A                      N/A 0                      N/A                      N/A

$6,272	16.7	8.4

16,739                       8.3                       7.6 $16,739                       8.3                       7.6

83,042                     17.9                       9.3 0                   204.2                       0.0 (5,000)                       9.9                  (27.0) 0                      N/A                      N/A

$78,042	18.6	8.4

0	N/A	N/A 0	N/A	N/A 0                  (18.5)                       0.0 0	N/A	N/A 0	N/A	N/A
15,000	59.0	10.3

$15,000	52.8	9.9

$99,854	25.3	6.8

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT 310190 - STRS CERT

273,616 1,540

$275,155

296,468 0

$296,468

55

302,967 1,772

$304,739

29,352 232

$29,584

6,499                     10.7                       2.2 1,772                     15.1                      N/A

$8,271	10.8	2.8

Fund: 11 SubFund: -

3000 - 3999 Employee Benefits

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

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED 310291 - STRS CLASSIFIED

13,745 0

$13,745

13,861 0

$13,861

15,319                          1,574 0                                  0

$15,319	$1,574

1,458                     11.4                     10.5 0                      N/A                      N/A

$1,458	11.4	10.5

3201 - Public Employees' Retirement System, certificated positions

320100 - PERS CERTIFICATED 320190 - PERS CERTIFICATED

19,223 80

$19,303

5,532                        26,736 0                                  0

$5,532	$26,736

7,513                        21,204 (80)                                  0

$7,433	$21,204

39.1                   383.3 (100.0)                      N/A

38.5	383.3

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED 320290 - PERS CLASSIFIED

3301 - OASDI/Medicare/Alternative, certificated positions

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

330192 - SUPPLEMENTAL RETIREMENT CERT

3302 - OASDI/Medicare/Alternative, classified positions

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

330292 - SUPPLEMENTAL RETIREMENT CLASS

3401 - Health & Welfare Benefits, certificated positions

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

219,095 1,084

$220,179

5,127 25,704 0
221 231 3

$31,286

63,523 17,070 2,577 325 376 328

$84,200

313,603 23,373 4,651 1,576

$343,202

300,920 0

$300,920

3,242 26,340 0
0 0 0

$29,582

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

$109,220

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

$376,572

318,249 0

$318,249

7,161 26,495 0
497 400 23

$34,576

87,730 21,794 5,763 0
0 0

$115,287

325,516 23,492 4,382 1,965

$355,355

99,154 (1,084)

$98,070

2,034 791
0 276 168 20

$3,290

24,206 4,725 3,186 (325) (376) (328)

$31,087

11,913 120 (269) 390

$12,153

17,329 0

$17,329

3,919 155
0 497 400 23

$4,994

4,852 1,215 0
0 0 0

$6,067

(17,816) (2,420) (536) (445)

($21,217)

45.3                       5.8 (100.0)                      N/A

44.5	5.8

39.7                   120.9 3.1                       0.6 N/A                      N/A 125.2                      N/A 72.7                      N/A 700.0                      N/A

10.5	16.9

38.1                       5.9 27.7                       5.9 123.6                       0.0 (100.0)                      N/A (100.0)                      N/A (100.0)                      N/A

36.9	5.6

3.8                     (5.2) 0.5                     (9.3) (5.8)                  (10.9) 24.7                  (18.4)

3.5	(5.6)

56

Fund: 11 SubFund: -

3000 - 3999 Employee Benefits

3402 - Health & Welfare Benefits, classified positions

First Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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 340212 - DENTAL CLASS 340213 - VISION CLASS 340214 - LIFE INS CLASS 340216 - DIS CLASS

237,897 17,721 3,526 1,145 4,589

$264,879

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

$284,852

268,055 20,183 3,773 1,245 5,522

$298,778

30,158 2,462 247 100 933

$33,899

13,393 1,008 188
54 (717)

$13,926

12.7                       5.3 13.9                       5.3 7.0                       5.2 8.7                       4.5 20.3                  (11.5)

12.8	4.9

3501 - State Unemployment Insurance, certificated positions

350100 - SUI CERT                                                                                1,084 350190 - SUI CERT                                                                                        8

$1,092

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS                                                                                  836 350290 - SUI CLASS                                                                                    35

$871

12,254 0

$12,254

13,914 0

$13,914

7,792                          6,708 159                             151

$7,951	$6,859

7,467                          6,631 0                             (35)

$7,467	$6,596

(4,462) 159

($4,303)

(6,447) 0

($6,447)

618.6                  (36.4) 1887.1                      N/A

627.9	(35.1)

792.8                  (46.3) (100.0)                      N/A

757.3	(46.3)

3601 - Workers' Compensation Insurance, certificated positions

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

3602 - Workers' Compensation Insurance, classified positions

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

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

3702 - OPEB, Allocated, classified positions

370200 - RETIREE BENEFIT CLASSIFIED

23,371 195

$23,566

14,602 311

$14,913

63,469 $63,469

37,292

$37,292

22,937 0

$22,937

16,972 0

$16,972

74,423 $74,423

43,082

$43,082

24,571 390

$24,961

18,476 0

$18,476

71,476 $71,476

47,566

$47,566

1,200 195

$1,395

3,874 (311)

$3,563

8,007 $8,007

10,275

$10,275

1,634 390

$2,024

1,504 0

$1,504

(2,947) ($2,947)

4,484

$4,484

5.1                       7.1 99.8                      N/A

5.9	8.8

26.5                       8.9 (100.0)                      N/A

23.9	8.9

12.6                     (4.0) 12.6                    (4.0)

27.6	10.4

27.6	10.4

57

Fund: 11 SubFund: -

3000 - 3999 Employee Benefits

3901 - Other Benefits, certificated positions

First Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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
390105 - PARS CERT GOLDEN HANDSHAKE 390193 - SELF INSUR CERT
390194 - AB 1522 ACCRUAL

3902 - Other Benefits, classified positions

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

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

7,790 0 0
65 2

$7,857

4,897 720
0 104 207

$5,929

$1,406,940 25.1%
82.3%

7,833 0 0 0 0

$7,833

5,671 601
0 0 0

$6,272

$1,614,694 25.1%
78.4%

8,244 0 0
130 163

$8,537

6,171 601
0 0 0

$6,772

$1,662,246 24.9%
79.3%

454 0 0
65 162

$680

1,274 (119) 0 (104) (207)

$843

$255,306

411 0 0
130 163

$704

500 0 0 0 0

$500

$47,552

5.8                       5.2 (100.0)                      N/A N/A                      N/A 99.5                      N/A 10500.6                      N/A

8.7	9.0

26.0                       8.8 (16.6)                       0.0 N/A                      N/A (100.0)                      N/A (100.0)                      N/A

14.2	8.0

18.1	2.9

58

Fund: 11 SubFund: -

4000 - 4999 Books and Supplies

4100 - Approved Textbooks and Core Curricula Materials

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

89,229 (14,277)

$74,952

25,976 91,144 1,776 58,540 0
0 5,497

$182,933

114,932 $114,932

$372,817 6.6%

3,102 1,529

$4,632

3,595 $3,595

5,146 840 70,223

$76,209

102,000 0

$102,000

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

$232,940

164,000 $164,000

$498,940 7.8%

69,950 500

$70,450

5,595 $5,595

7,000 900 100,000

$107,900

102,000 0

$102,000

42,086 93,500 5,200 82,612 0
0 7,000

$230,398

164,000 $164,000

$496,398 7.4%

59,950 1,489

$61,439

5,595 $5,595

7,000 900 100,000

$107,900

12,771 14,277

$27,048

16,110 2,356 3,424 24,072 0
0 1,503

$47,465

49,068 $49,068

$123,581

56,848 (40)

$56,808

2,000 $2,000

1,854 60 29,777

$31,691

0 0

$0

0 0
200 (2,742) 0
0 0

($2,542)

0 $0

($2,542)

(10,000) 989

($9,011)

0 $0

0 0 0

$0

14.3                       0.0 (100.0)                      N/A

36.1	0.0

62.0                       0.0 2.6                       0.0 192.7                       4.0 41.1                     (3.2) N/A                      N/A N/A                      N/A 27.3                       0.0

25.9	(1.1)

42.7                       0.0 42.7                       0.0

33.1	(0.5)

1832.5                  (14.3) (2.6)                   197.9

1226.5	(12.8)

55.6                       0.0 55.6                       0.0

36.0                       0.0 7.1                       0.0 42.4                       0.0

41.6	0.0

59

Fund: 11 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

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

9,163 0 2,959 25
0 1,128 870

$14,145

0 $0

725 0
(5,545) 104
0 304 0 313 362 0

($3,738)

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

$9,000

0 $0

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

$10,200

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

$9,000

0 $0

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

$5,200

(9,163) 0 1,041 (25) 1,000 872 1,130

($5,145)

0 $0

(725) 0 2,645 6,096 0
696 0 287 (62) 0

$8,938

0 0 0 0 0 0 0

$0

0 $0

0 (5,000) 0
0 0 0 0 0 0 0

($5,000)

(100.0) N/A 35.2 (100.0) N/A 77.3 129.9

(36.4)

N/A N/A

(100.0) N/A (47.7) 5884.6 N/A 229.4 N/A 91.5 (17.2) N/A

(239.1)

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

0.0

N/A N/A

N/A (100.0) 0.0
0.0 N/A 0.0 N/A 0.0 0.0 N/A

(49.0)

5800 - Professional/Consulting Services and Operating Expenditures

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

24,975 283,389 0
6,843 0 14,349 25,257

$354,813

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

$532,750

150,000 298,200 1,000 21,000 0 21,500 45,842

$537,542

125,025 14,811 1,000 14,158 0
7,151 20,585

$182,729

0                   500.6                       0.0 2,050                       5.2                       0.7 0                      N/A                       0.0
0	206.9	0.0 0                      N/A                      N/A 0                     49.8	0.0
2,742	81.5	6.4

$4,792	51.5	0.9

60

Fund: 11 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5900 - Communications

First Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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 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 36,655

$42,109

$491,764 8.8%

0 $0

10,641 $10,641

$10,641 0.2%

116,660 $116,660

$116,660 2.1%

0 $0

$0

0.0%

2,080 1,880 37,050

$41,010

$776,905 12.1%

0 $0

0 $0

$0 0.0%

114,155 $114,155

$114,155 1.8%

0 $0

$0

0.0%

2,257 2,117 38,461

$42,835

$769,511 11.5%

0 $0

0 $0

$0 0.0%

114,155 $114,155

$114,155 1.7%

0 $0

$0

0.0%

(1,080) 0 1,806

$726

$277,747

0 $0

(10,641) ($10,641)

($10,641)

(2,505) ($2,505)

($2,505)

0 $0

$0

177 237 1,411

$1,825

($7,394)

0 $0

0 $0

$0

0 $0

$0

0 $0

$0

(32.4)	8.5 0.0                     12.6 4.9	3.8

1.7	4.4

56.5	(1.0)

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

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

(100.0)	N/A

(2.1)                       0.0 (2.1)                       0.0

(2.1)	0.0

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

N/A	N/A

61

Summary of Revisions

2021-2022 Child Development Fund Budget

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

I. 2021-22 Child Development Revenues

A. Federal Revenues

Federal Revenues changed from $314,213 at Adopted Budget to $0 at First Interim, a decrease of $314,213. The decrease is due to the	Coronavirus	Response	and	Relief Supplemental	Appropriations     (CRRSA)     Act stipends that were allocated pursuant to Assembly Bill (AB) 82 being a one-time payment.	The funds were inadvertently budgeted as ongoing for the Adopted Budget.

Change from Adopted

2021-22 Adopted Budget

$ 314,213
	
to 1st Interim

2021-22 1st Int. Budget
	
$ (314,213)

Increase/(Decrease)

$ (314,213)

$ -0-

B. State Revenues

State Revenues changed from $5,072,886 at Adopted Budget to $5,278,477 at First Interim, an increase of $ 205,591. The increase is due to the California State Preschool Program (CSPP) receiving an increase to their annual contract for the 2021-22 school year.

Change from Adopted

2021-22 Adopted Budget

$ 5,072,886
	
to 1st Interim

2021-22 1st Int. Budget
	
$ 205,591

Increase/(Decrease)

$ 205,591

$ 5,278,477

C. Local Revenues

Local Revenues changed from $8,659,193 at Adopted Budget to $8,655,895 at First Interim, a decrease of $3,298.	The decrease is due to refunds being issued to families for Campus Club overpayments during pandemic related absences.

62

Change from Adopted

2021-22 Adopted Budget

$ 8,659,193
	
to 1st Interim

2021-22 1st Int. Budget
	
$ (3,298)

Increase/(Decrease)

$ (3,298)

$ 8,655,895

D. Total Child Development Fund Revenues

Total Child Development Fund Revenues changed from	$14,046,292	at	Adopted	Budget	to $13,934,372 at First Interim, a decrease of $111,920.

Change from Adopted

2021-22 Adopted Budget

$ 14,046,292
	
to 1st Interim

2021-22 1st Int. Budget
	
$ (111,920)

Increase/(Decrease)

$ (111,920)

$ 13,934,372

II. 2021-22 Child Development Expenditures

A.Certificated Personnel Salaries

Certificated Personnel Salaries changed from $2,088,914 at Adopted Budget to $2,405,110 at First Interim, an increase of $ 316,196. The increase is due to the 5.5% salary schedule increase, as well as an increase in hourly Teachers due to a higher need related to the pandemic.

Item
Teacher Salary Teacher Assist Teacher Hourly Nurse Salary District Admin Salar Pupil Support Hourl
Change from Adopted

2021-22 Adopted Budget

$ 2,088,914

y y
to 1st Interim

2021-22 1st Int. Budget
	
Budg $

Incre
	
et Adjustm 176,378
17,696 96,500 6,521 12,101
        7,000 $ 316,196
	
ent

ase)

ase/(Decre

$ 316,196

$ 2,405,110

63

B. Classified Personnel Salaries

Classified Personnel Salaries changed from $6,037,793 at Adopted Budget to $ 6,291,249 at First Interim, an increase of $ 253,456. The increase is due to Campus Club having a higher need for staffing, sub & hourly coverage due to the reopening of programs after pandemic related closures, as well as the 55% salary schedule increase.

Item
Classified Salaries Classified Hourly Classified Substitut Other
Change from Adopted

2021-22 Adopted Budget

$ 6,037,793

es

to 1st Interim

2021-22 1st Int. Budget
	
Budge

Increa
	
t Adjustm $ 146,364 41,092 64,000
        2,000 $ 253,456
	
ent

ase)

se/(Decre

$ 253,456

$ 6,291,249

C. Employee Benefits

Employee Benefits changed from $ 2,901,590 at Adopted Budget to $ 2,896,237 at First Interim, a decrease of $ 5,353. The decrease is due to Campus Club having a large number of employees who work under the PERS threshold for the 2021-22 school year, in addition to a reduction	in	the	State	Unemployment Insurance rate since Adopted Budget.

Item
STRS Certificated PERS
State Unemploymen Health, Dental, Visi Other
Change from Adopted

2021-22 Adopted Budget

$ 2,901,590

t
on & Life

to 1st Interim

2021-22 1st Int. Budget
	
Budg

Incre
	
et Adjust $ 28,565
(72,567) (55,065) 46,394
     47,318 $ (5,353)
	
ment

ease)

ase/(Decr

$ (5,353)

$ 2,896,237

64

D. Books,SuppliesandOtherMaterials

Books, Supplies and Other Materials changed from	$1,383,962	at	Adopted	Budget	to $1,091,085 at First Interim, a decrease of $292,877. The decrease is due to the CRRSA Act stipends being a one-time payment. The funds were inadvertently budgeted as ongoing for the Adopted Budget. The non-capitalized equipment classification was decreased offset increased salaries.

Item Supplies CARES
Change from Adopted

2021-22 Adopted Budget

$ 1,383,962

to 1st Interim

2021-22 1st Int. Budget
	
Bud

Incr
	
get Adjustm $	21,336
 (314,213) $ (292,877)
	
ent

ase)

ease/(Decre

$ (292,877)

$ 1,091,085

E. Contracted Services and Other Operating Expenditures

Contracted Services and Other Operating Expenditures changed from $ 852,640 at Adopted Budget to $685,511 at First Interim, a decrease of $ 167,129. The decrease is due to a lower need for noncapitalized improvements, CSPP no longer using an outside vendor for a planned professional development workshop and free school meals being implemented for the 2021-22 school year.

Item
Noncapitalized Impr Direct Cost/Food Se Contract Services Other
Change from Adopted

2021-22 Adopted Budget

$ 852,640

ovements rvice Interfun

to 1st Interim

2021-22 1st Int. Budget
	
Bud

d

Incr
	
get Adjustm $ (67,000)
(30,000) (70,010)
            (119) $ (167,129)
	
ent

ase)

ease/(Decre

$ (167,129)

$ 685,511

F. Capital Outlay

Capital Outlay expenditures changed from $20,000 at Adopted Budget to $55,000 at First Interim, an increase of $ 35,000. The increase is	due	to	planned	installations	of	play structures, along with needed A/C repairs for Campus Club portables.

Change from Adopted

2021-22 Adopted Budget

$ 20,000
	
to 1st Interim

2021-22 1st Int. Budget
	
$ 35,000

Increase/(Decrease)

$ 35,000

$ 55,000

65

__ __________
__	____

G. Other Outgo Expenditures

Other	Outgo	Expenditures	changed	from $761,393 at Adopted Budget to $ 824,393 at First Interim, an increase of $ 63,000.     The increase is due to an adjustment to portable loan payments for CSPP.

Change from Adopted

2021-22 Adopted Budget

$ 761,393
	
to 1st Interim

2021-22 1st Int. Budget
	
$ 63,000

Increase/(Decrease)

$ 63,000

$ 824,393

H. Total Child Development Fund Expenditures

Total	Child	Development	Fund	Expenditures changed from $ 14,046,292, at Adopted Budget to $ 14,248,585 at First Interim, an increase of $ 202,293.

III. Fund Balance

Total revenues are $ 13,934,372 and total expenditures are $ 14,248,585 at First Interim. The projected fund balance for the 2021-22 fiscal year is:

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

2021-22 Revenues              $ 13,934,372 2021-22 Expenditures       $ 14,248,585

Surplus/(Deficit)	$ (314,213)

Ending Fund Balance, 6/30/22, Projected	$_ 955,113_

One-Time Items in 2021-22:
One-Time COVID relief Stipend C/O	$	314,213

Total One-Time	$	314,213

Ongoing Operating (Deficit)	$_________ -0-

Change from Adopted

2021-22 Adopted Budget

$ 14,046,292
	
to 1st Interim

2021-22 1st Int. Budget
	
$ 202,293

Increase/(Decrease)

$ 202,293

$ 14,248,585

66

Fund: 12 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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	$6,454,694	$14,046,292	$13,934,372	$7,479,679	($111,920)	115.9	(0.8)
	
8100 - 8299 Federal Revenue

8290 - All Other Federal Revenue 829000 - FED OTH REV

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

8590 - All Other State Revenue

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

8300 - 8599 Other State Revenue

Percent of Total

314,213 $314,213

$314,213 4.9%

0 5,542,494 0

$5,542,494

$5,542,494

85.9%

314,213 $314,213

$314,213 2.2%

0 5,072,886 0

$5,072,886

$5,072,886

36.1%

0 $0

$0 0.0%

0 5,278,477 0

$5,278,477

$5,278,477

37.9%

(314,213) ($314,213)

($314,213)

0 (264,017) 0

($264,017)

($264,017)

(314,213) ($314,213)

($314,213)

0 205,591 0

$205,591

$205,591

(100.0) (100.0)

(100.0)

N/A (4.8) N/A

(4.8)

(4.8)

(100.0) (100.0)

(100.0)

N/A 4.1 N/A

4.1

4.1

67

Fund: 12 SubFund: -

8600 - 8799 Other Local Revenue

8660 - Interest

First Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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	16,261

$16,261

0	0	(16,261)

$0	$0	($16,261)

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

7,365 $7,365

36 $36

406,325 $406,325

0 0

$0

$429,988 6.7%

0 $0

0 $0

$0

0.0%

0 $0

178,789 $178,789

8,480,405 $8,480,405

0 0

$0

$8,659,193 61.6%

0 $0

0 $0

$0

0.0%

0 $0

175,491 $175,491

8,480,405 $8,480,405

0 0

$0

$8,655,895 62.1%

0 $0

0 $0

$0

0.0%

(7,365) ($7,365)

175,455 $175,455

8,074,079 $8,074,079

0 0

$0

$8,225,908

0 $0

0 $0

$0

0 $0

(3,298) ($3,298)

0 $0

0 0

$0

($3,298)

0 $0

0 $0

$0

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

487374.6                     (1.8) 487374.6                    (1.8)

1987.1                       0.0 1987.1                       0.0

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

N/A	N/A

1913.1	0.0

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 7/1/2021 - 6/30/2022
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

168,000                                  0 $168,000                               $0

$168,000                               $0 2.6%                           0.0%

0                                  0 $0                               $0

0                                  0 $0                               $0

$0	$0

0.0%	0.0%

0                   (168,000) $0                ($168,000)

$0	($168,000) 0.0%

0                                  0 $0                               $0

0                                  0 $0                               $0

$0	$0

0.0%

0                (100.0)                      N/A $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	N/A	N/A

69

Fund: 12 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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	$5,969,673	$14,046,292	$14,248,585	$8,278,912	$202,293	138.7	1.4
	
1000 - 1999 Certificated Personnel Salaries

1100 - Certificated Teachers' Salaries

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

1200 - Certificated Pupil Support Salaries

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

1,530,079 11,364
0 52,429 6,200

$1,600,072

121,297 0 0

$121,297

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

$1,650,096

118,554 0 0

$118,554

1,749,393 38,478 105,000 41,500 6,300

$1,940,670

125,075 7,000
0

$132,075

219,314 27,114 105,000 (10,929) 100

$340,598

3,778 7,000 0

$10,778

176,378 17,696 96,500 0
0

$290,575

6,521 7,000 0

$13,521

14.3                     11.2 238.6                     85.2 N/A                1135.3 (20.8)                       0.0 1.6                       0.0

21.3	17.6

3.1	5.5 N/A                      N/A N/A                      N/A

8.9	11.4

1300 - Certificated Supervisors' and Administrators' Salaries

130002 - COORDINATOR SAL 130008 - DIST ADM SAL

1000 - 1999 Certificated Personnel Salaries

Percent of Total

0 315,055

$315,055

$2,036,424

34.1%

0 320,264

$320,264

$2,088,914

14.9%

0 332,365

$332,365

$2,405,110

16.9%

0 17,310

$17,310

$368,686

0                      N/A                      N/A 12,101                       5.5                       3.8

$12,101	5.5	3.8

$316,196	18.1	15.1

70

Fund: 12 SubFund: -

2000 - 2999 Classified Personnel Salaries

2100 - Classified Instructional Salaries

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

220050 - CLASS SUPPORT SUB 220070 - CLASS SUPPORT OT

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

2400 - Clerical, Technical, and Office Staff Salaries

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

2900 - Other Classified Salaries

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

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

3,176,626 0
72,283

$3,248,910

0 0

$0

304,148 $304,148

461,355 4,858
0 0

$466,213

4,001 26,345 0 523,730

$554,076

$4,573,347

76.6%

4,691,302 0
85,000

$4,776,302

0 300

$300

323,401 $323,401

469,097 13,000 0
200

$482,297

2,408 25,138 400 427,547

$455,492

$6,037,793

43.0%

5,041,471 41,000 176,138

$5,258,609

0 500

$500

332,338 $332,338

548,281 10,000 200
200

$558,681

2,500 1,000 2,000 135,621

$141,121

$6,291,249

44.2%

1,864,844 41,000 103,855

$2,009,699

0 500

$500

28,190 $28,190

86,926 5,142 200 200

$92,468

(1,501) (25,345) 2,000 (388,109)

($412,956)

$1,717,902

350,168	58.7	7.5 41,000                      N/A                      N/A 91,138                   143.7                   107.2

$482,306	61.9	10.1

0                      N/A                      N/A 200                      N/A                     66.7

$200	N/A	66.7

8,937                       9.3                       2.8 $8,937                       9.3                       2.8

79,185                     18.8                     16.9 (3,000)                   105.9                  (23.1) 200                      N/A                      N/A
0	N/A	0.0

$76,385	19.8	15.8

92                  (37.5)                       3.8 (24,138)                  (96.2)                  (96.0) 1,600                      N/A                   400.0 (291,926)                  (74.1)                  (68.3)

($314,372)	(74.5)	(69.0)

$253,456	37.6	4.2

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT 310190 - STRS CERT

273,257 5,030

$278,286

283,488 11,148

$294,636

317,216 12,586

$329,802

43,959 7,557

$51,516

33,728                     16.1                     11.9 1,438                   150.2                     12.9

$35,166	18.5	11.9

71

Fund: 12 SubFund: -

3000 - 3999 Employee Benefits

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

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED 310291 - STRS CLASSIFIED

62,872 35

$62,908

74,972 2,929

$77,902

71,077 224

$71,301

8,205                       (3,895) 188                       (2,706)

$8,393	($6,601)

13.0                     (5.2) 531.8                  (92.4)

13.3	(8.5)

3201 - Public Employees' Retirement System, certificated positions

320100 - PERS CERTIFICATED                                                                 159 320190 - PERS CERTIFICATED                                                                   82

$241

3202 - Public Employees' Retirement System, classified positions

16,656 8,124

$24,780

21,273 66

$21,339

21,113 (16)

$21,098

4,617 (8,058)

($3,441)

13249.5                     27.7 (19.0)                  (99.2)

8742.9	(13.9)

320200 - PERS CLASSIFIED 320290 - PERS CLASSIFIED

3301 - OASDI/Medicare/Alternative, certificated positions

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

330192 - SUPPLEMENTAL RETIREMENT CERT

3302 - OASDI/Medicare/Alternative, classified positions

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

330292 - SUPPLEMENTAL RETIREMENT CLASS

3401 - Health & Welfare Benefits, certificated positions

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

710,902 5,322

$716,224

4,661 28,476 8,105 490 759 502

$42,993

210,201 63,890 24,172 1,633 1,558 3,032

$304,486

115,289 24,091 4,794 662

$144,836

1,210,249 4,880

$1,215,129

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

$66,055

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

$412,638

118,392 26,118 5,197 667

$150,374

1,104,962 41,040

$1,146,003

11,906 32,221 9,264 301 1,243 428

$55,364

303,145 85,934 26,457 11,449 4,900 9,557

$441,442

133,921 21,834 4,072 726

$160,553

394,060 35,718

$429,778

7,245 3,745 1,159 (189) 484 (74)

$12,371

92,944 22,045 2,284 9,817 3,342 6,525

$136,956

18,632 (2,257) (722) 64

$15,717

(105,287) 36,161

($69,126)

3,031 2,330 258 (1,168) 101 (15,243)

($10,691)

14,883 311 (11,254) 11,406 4,400 9,057

$28,804

15,529 (4,284) (1,125) 59

$10,178

55.4                     (8.7) 671.1                   741.1

60.0	(5.7)

155.4                     34.1 13.1                       7.8 14.3                       2.9 (38.6)                  (79.5) 63.8                       8.9 (14.7)                  (97.3)

28.8	(16.2)

44.2                       5.2 34.5                       0.4 9.5                  (29.8) 601.3              26281.1 214.5                   879.9 215.2                 1811.4

45.0	7.0

16.2                     13.1 (9.4)                  (16.4) (15.1)                  (21.7) 9.7                       8.9

10.9	6.8

72

Fund: 12 SubFund: -

3000 - 3999 Employee Benefits

3402 - Health & Welfare Benefits, classified positions

First Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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 340212 - DENTAL CLASS 340213 - VISION CLASS 340214 - LIFE INS CLASS 340216 - DIS CLASS

299,563 34,623 6,890 1,857 3,089

$346,023

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

$357,113

346,376 35,748 6,667 2,018 2,520

$393,329

46,813 1,125 (223) 160 (569)

$47,306

37,495 (469) (300) 133 (643)

$36,216

15.6                     12.1 3.2                     (1.3) (3.2)                     (4.3) 8.6                       7.1 (18.4)                  (20.3)

13.7	10.1

3501 - State Unemployment Insurance, certificated positions

350100 - SUI CERT                                                                                    993 350190 - SUI CERT                                                                                      26

$1,019

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS                                                                               2,203 350290 - SUI CLASS                                                                                    68

$2,272

24,412 40

$24,452

72,251 400

$72,651

11,169 429

$11,598

29,573 867

$30,440

10,176 403

$10,579

27,370 799

$28,168

(13,243)                 1024.9                  (54.2) 389                 1525.9                   972.3

($12,854)	1037.9	(52.6)

(42,678)                 1242.2                  (59.1) 467                 1166.3                   116.8

($42,211)	1239.9	(58.1)

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

3702 - OPEB, Allocated, classified positions

370200 - RETIREE BENEFIT CLASSIFIED

23,816 629

$24,445

53,591 1,288

$54,878

24,218 $24,218

51,426

$51,426

24,740 50

$24,790

70,821 520

$71,341

24,829 $24,829

52,030

$52,030

26,806 1,029

$27,835

75,976 3,651

$79,627

27,970 $27,970

59,552

$59,552

2,991 400

$3,391

22,385 2,363

$24,748

3,752 $3,752

8,126

$8,126

2,066                     12.6                       8.4 979                     63.6                 1958.2

$3,045	13.9	12.3

5,154                     41.8                       7.3 3,131                   183.5                   602.1

$8,285	45.1	11.6

3,141                     15.5                     12.6 $3,141                     15.5                     12.6

7,522	15.8	14.5

$7,522	15.8	14.5

73

Fund: 12 SubFund: -

3000 - 3999 Employee Benefits

3901 - Other Benefits, certificated positions

First Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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
390105 - PARS CERT GOLDEN HANDSHAKE 390193 - SELF INSUR CERT
390194 - AB 1522 ACCRUAL

3902 - Other Benefits, classified positions

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

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

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

430000 - INSTRUCTIONAL SUPPLIES 430001 - SUPPLIES CARRYOVER 430005 - FOOD/IN-HOUSE MEETINGS 430007 - SUPPLIES/SOFTWARE 430008 - SUPPLIES NON-CLASSROOM

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

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

5200 - Travel and Conferences

520000 - CONF/TRAVEL

7,939 0 0
210 73

$8,221

17,863 24
0 430 709

$19,025

$2,081,502 34.9% 145.6%

252,782 0
324 0
116,352

$369,458

40,827 $40,827

$410,285 6.9%

7,829

8,246 5 0
65 300

$8,616

23,680 511
0 0 63

$24,254

$2,901,590 20.7% 78.5%

958,039 0
8,550 0
329,631

$1,296,220

87,742 $87,742

$1,383,962 9.9%

33,902

8,935 0 0
343 87

$9,365

26,288 1,506 0 1,184 1,739

$30,717

$2,896,237 20.3% 81.4%

437,579 314,213 12,800 0 283,752

$1,048,343

42,742 $42,742

$1,091,085 7.7%

25,957

997 0 0
133 14

$1,144

8,425 1,482 0
754 1,030

$11,692

$814,735

184,797 314,213 12,476 0 167,400

$678,885

1,916 $1,916

$680,801

18,128

689 (5) 0 278
(214)

$749

2,608 995
0 1,184 1,676

$6,463

($5,353)

(520,460) 314,213 4,250
0 (45,879)

($247,877)

(45,000) ($45,000)

($292,877)

(7,945)

12.6                       8.4 N/A                (100.0) N/A                      N/A 63.5                   427.8 19.0                  (71.2)

13.9	8.7

47.2                     11.0 6181.9                   194.6 N/A                      N/A 175.4                      N/A 145.4                 2653.6

61.5	26.6

39.1	(0.2)

73.1                  (54.3) N/A                      N/A 3851.5                     49.7 N/A                      N/A 143.9                  (13.9)

183.8	(19.1)

4.7                  (51.3) 4.7                  (51.3)

165.9	(21.2)

231.5	(23.4)

74

Fund: 12 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5200 - Travel and Conferences

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

5300 - Dues and Memberships 530000 - DUES & MEMBERSHIP

5500 - Operations and Housekeeping Services

550050 - PEST CONTROL

4,566 $12,395

2,030 $2,030

0

$0

5,860 $39,762

1,576 $1,576

0

$0

4,435 $30,392

1,576 $1,576

0

$0

(130) $17,997

(454) ($454)

0

$0

(1,425)                     (2.9)                  (24.3) ($9,370)                   145.2                  (23.6)

0                  (22.4)                       0.0 $0                  (22.4)                       0.0

0	N/A	N/A

$0	N/A	N/A

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

560001 - NONCAPITALIZED IMPROVEMENTS 560002 - MAINTENANCE AGREEMENTS 560003 - ALARM SYSTEM
560005 - RENTAL 560006 - REPAIR EQUIP

5750 - Transfers of Direct Costs - Interfund

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

117,601 0 0
3,111 1,658

$122,370

(5,378,482) 4,250 175,000
0 3,265 0
0 5,319 2,524 1,685 0 15,313 4,742

($5,166,385)

157,000 1,000
0 16,200 7,000

$181,200

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

$396,365

90,000 1,000 0 24,944 7,500

$123,444

0 4,250
185,000 89,102 11,500 25,850 0 15,500 5,500 2,750
0 30,670 2,000

$372,122

(27,601) 1,000
0 21,833 5,842

$1,074

5,378,482 0
10,000 89,102 8,235 25,850 0 10,181 2,976 1,065 0 15,357 (2,742)

$5,538,507

(67,000) 0 0
8,744 500

($57,756)

0 4,250 10,000 0 (5,432) (3,500)
(30,000) 0 0 0 0
(261) 700

($24,243)

(23.5) N/A N/A 701.8 352.2

0.9

(100.0) 0.0 5.7
N/A 252.2 N/A N/A 191.4 117.9 63.2 N/A 100.3 (57.8)

(107.2)

(42.7) 0.0 N/A 54.0 7.1

(31.9)

N/A N/A 5.7 0.0 (32.1) (11.9)
(100.0) 0.0 0.0 0.0
N/A (0.8) 53.8

(6.1)

5800 - Professional/Consulting Services and Operating Expenditures

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

0 117,810

2,130 116,330

2,130                          2,130 46,320                     (71,490)

0                      N/A                       0.0 (70,010)                  (60.7)                  (60.2)

75

Fund: 12 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

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

580006 - ADVERTISING

580007 - FEES/ADMINISTRATIVE 580008 - FEES/ADMISSION - STUDENTS 580009 - FEES / OTHER
580010 - SOFTWARE LICENSE 580090 - BUDGET RESERVE

5900 - Communications

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

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

6170 - Land Improvements

617000 - LAND IMPROVEMENTS

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

6400 - Equipment

640090 - EQUIPMENT $25,000+

6000 - 6999 Capital Outlay

Percent of Total

4,980 0 0
23,059 10,305 0

$156,154

2,979 11,880 144

$15,003

($4,858,434) -81.4%

30,225 $30,225

56,653 $56,653

0 $0

$86,878

1.5%

8,700 0 41,878 19,048 10,000 0

$198,086

3,660 13,190 18,800

$35,650

$852,640 6.1%

20,000 $20,000

0 $0

0 $0

$20,000

0.1%

5,000 0 41,878 18,798 10,200 0

$124,326

2,970 11,880 18,800

$33,650

$685,510 4.8%

35,000 $35,000

20,000 $20,000

0 $0

$55,000

0.4%

20 0
41,878 (4,260) (105)
0

($31,827)

(9) 0
18,656

$18,647

$5,543,944

4,775 $4,775

(36,653) ($36,653)

0 $0

($31,878)

(3,700) 0 0
(250) 200 0

($73,760)

(690) (1,310) 0

($2,000)

($167,129)

15,000 $15,000

20,000 $20,000

0 $0

$35,000

0.4                  (42.5) N/A                      N/A N/A                       0.0 (18.5)                     (1.3) (1.0)                       2.0 N/A                      N/A

(20.4)	(37.2)

(0.3)                  (18.9) 0.0                     (9.9) 12989.2                       0.0

124.3	(5.6)

(114.1)	(19.6)

15.8                     75.0 15.8                     75.0

(64.7)                      N/A (64.7)                     N/A

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

(36.7)	175.0

76

Fund: 12 SubFund: -

7000 - 7499 Other Outgo

7350 - Transfers of Indirect Costs - Interfund

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

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

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

7619 - Other Authorized Interfund Transfers Out

761900 - TRANSFER TO GENERAL FUND 761906 - TRANSFER TO SFP
761914 - TRANSFER TO SPEC RES/CAP PROJ

7600 - 7629 Interfund Transfers Out

Percent of Total

477,992 $477,992

357,000 $357,000

$834,992 14.0%

146,679 490,000 168,000

$804,679

$804,679

13.5%

656,393 $656,393

105,000 $105,000

$761,393 5.4%

0 0 0

$0

$0

0.0%

656,393 $656,393

168,000 $168,000

$824,393 5.8%

0 0 0

$0

$0

0.0%

178,402 $178,402

(189,000) ($189,000)

($10,598)

(146,679) (490,000) (168,000)

($804,679)

($804,679)

0 $0

63,000 $63,000

$63,000

0 0 0

$0

$0

37.3                       0.0 37.3                       0.0

(52.9)                     60.0 (52.9)                     60.0

(1.3)	8.3

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

(100.0)	N/A

(100.0)	N/A

77

Summary of Revisions

2021-2022 Cafeteria Fund Budget

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

I. 2021-22 Cafeteria Fund Revenues

A. Federal Revenues

Federal	Revenues	changed	from $ 11,888,920 to $ 17,799,862 as of First Interim, an increase of $ 5,910,942.      The increase is due to a combination of increased participation in the National School Lunch Program meals as well as a one-time increase in the meal reimbursement rates for the Federal reimbursements.

Change from Adopted

2021-22 Adopted Budget

$ 11,888,920
	
to 1st Interim

2021-22 1st Int. Budget
	
$ 5,910,942

Increase/(Decrease)

$ 5,910,942

$ 17,799,862

B. State Revenues

State Revenues changed from $ 749,523 to $ 1,070,696 as of First Interim, an increase of $ 321,173. The increase is due to increased participation in the National School Lunch Program which the State funds on a per meal basis.

		
to 1st Interim

2021-22 1st Int. Budget
			
Change from Adopted

2021-22 Adopted Budget

$ 749,523
		$ 321,173

Increase/(Decrease)

$ 321,173

$ 1,070,696

C. Local Revenues

Local Revenues changed from $ 3,958,431 at Adopted Budget to $ 548,570 at First Interim, a decrease of $ 3,409,861. The change is due to decreases in anticipated sales due to higher participation by students in the free National School Lunch Program.

78

Item
Student ala carte s Special events Student sales
Change from Adopte

2021-22 Adopted Budget

$ 3,958,431

ales

d to 1st Interim

2021-22 1st Int. Budget
	
Budget Adjustment $     (348,791)
(100,000)
 (2,961,070)
$ (3,409,861)

Increase/(Decrease)

$ (3,409,861)

$ 548,570

D. Total Cafeteria Fund Revenues

Total Cafeteria Fund Revenues changed from $	16,596,874	at	Adopted	Budget	to $ 19,419,128 at First Interim, an increase of $ 2,822,254.

Change from Adopted

2021-22 Adopted Budget

$ 16,596,874
	
to 1st Interim

2021-22 1st Int. Budget
	
$ 2,822,254

Increase/(Decrease)

$ 2,822,254

$ 19,419,128

II. 2021-22 Cafeteria Fund Expenditures

A. Classified Personnel Salaries

Classified Personnel Salaries changed from $ 5,733,536 at Adopted Budget to $ 5,991,411 at First Interim, an increase of $ 257,875. The change is primarily due to the 5.5% salary schedule increase which was somewhat offset by a decrease in projected hourly personnel costs.

Item
Classified support Classified supervis Classified office/ot
Change from Adopte

2021-22 Adopted Budget

$ 5,733,536

salaries
or salaries her salaries
d to 1st Interim

2021-22 1st Int. Budget
	
Budg

Incre
	
et Adjustm $ 168,821 88,174
	880
$ 257,875
	
ent

ase)

ase/(Decre

$ 257,875

$ 5,991,411

B. Employee Benefits

Employee Benefits changed from $ 3,440,080 at Adopted Budget to $ 3,486,572 at First Interim, an increase of $ 46,492. Employee Benefits changed primarily due to adjustments to the classified salaries previously noted.

79

Item CalPERS Other
Social Security/Me Workers compensa
Change from Adopte

2021-22 Adopted Budget

$ 3,440,080

dicare tion
d to 1st Interim

2021-22 1st Int. Budget
	
Budget Adjustment $ 87,132
(60,595) 17,326
     2,629 $ 46,492

Increase/(Decrease)

$ 46,492

$ 3,486,572

C. Books,SuppliesandOtherMaterials

Books, Supplies and Other Materials changed from	$7,394,879	at	Adopted	Budget	to $ 7,414,071 at First Interim, an increase of $ 19,192. The change is due to increased food costs related to summer school but were offset by the elimination of earned meals expenditures since all students are offered meals at no cost.

Change from Adopted

2021-22 Adopted Budget

$ 7,394,879
	
to 1st Interim

2021-22 1st Int. Budget
	
$ 19,192

Increase/(Decrease)

$ 19,192

$ 7,414,071

D. Contracted Services and Other Operating Expenditures

Contracted Services and Other Operating Expenditures changed from $ 638,832 at Adopted Budget to $ 371,759 at First Interim, a decrease of $ 267,073. The change is largely due to a one-time direct cost transfer from General Fund COVID relief funds of $ 280,000 to reimburse for costs associated with the summer feeding program.

Item
Transfers of direct Communications a Change from Adopte

2021-22 Adopted Budget

$ 638,832

costs nd other
d to 1st Interim

2021-22 1st Int. Budget
	
Bud

Inc
	
get Adjustm $ (260,000)
	(7,073)
$ (267,073)
	
ent

ease)

rease/(Decr

$ (267,073)

$ 371,759

E. Capital Outlay Expenditures

Capital Outlay Expenditures changed from $ 0 at Adopted Budget to $ 287,000 as of First Interim, an increase of $287,000. This is due to anticipated costs for a major built-in freezer project at Buchanan High School.

80

Change from Adopted

2021-22 Adopted Budget

$ -0-
	
to 1st Interim

2021-22 1st Int. Budget
	
$ 287,000

Increase/(Decrease)

$ 287,000

$ 287,000

F. Other Outgo Expenditures

Other	Outgo	Expenditures	changed	from $ 495,151 at Adopted Budget to $ 496,933, an increase of $ 1,782. This was due to changes in expenditures     applicable	to     indirect     cost charges.

G. Total Cafeteria Fund Expenditures

Total Cafeteria Fund Expenditures changed from $ 17,702,478 at Adopted Budget to $ 18,047,746, an increase of $ 345,268.

Change from Adopted

2021-22 Adopted Budget

$ 17,702,478
	
to 1st Interim

2021-22 1st Int. Budget
	
$ 345,268

Increase/(Decrease)

$ 345,268

$ 18,047,746

Change from Adopted

2021-22 Adopted Budget

$ 495,151
	
to 1st Interim

2021-22 1st Int. Budget
	
$ 1,782

Increase/(Decrease)

$ 1,782

$ 496,933

81

III. Cafeteria Fund Balance

Total revenues are $ 19,419,128 and total expenditures are $ 18,047,746 at First Interim. The projected fund balance for the 2021-22 fiscal year is:

Beginning Fund Balance Unaudited 7/1/21	$ 5,940,950

2021-22 Revenues 2021-22 Expenditures

19,419,128 18,047,746

Surplus/(Deficit) (1)

Ending Fund Balance, 6/30/22, Projected

Assigned:

New Building Lease

Unassigned

General Reserve Percentage

One-Time changes due to COVID-19: Revenue increase
Expenditures decrease Sub-Total One-Time (2)

	1,371,382

$ 7,312,3
___
____________32

	6,409,945

$	902,3
___
____________87

5%

$ (1,993,369)
       (198,000) $ (2,191,369)

One-Time costs in 2021-22:

Built-in Freezer Project (3)	$	287,000

Total Net One-Time

Ongoing Surplus/(Deficit) (1 + 2 + 3)

	(1,904,369)

$	(532,987)

82

Fund: 13 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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	$11,703,259	$16,596,874	$19,419,128	$7,715,869	$2,822,254	65.9	17.0
	
8100 - 8299 Federal Revenue

8220 - Child Nutrition Programs 822000 - FED CHILD NUTRITION

8221 - Donated Food Commodities

822100 - FED DONATED FOOD COMMODITIES

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

8520 - Child Nutrition

852000 - ST CHILD NUTRITION

8300 - 8599 Other State Revenue

Percent of Total

9,726,969 $9,726,969

1,015,966 $1,015,966

$10,742,935 91.8%

858,493 $858,493

$858,493

7.3%

10,788,920 $10,788,920

1,100,000 $1,100,000

$11,888,920 71.6%

749,523 $749,523

$749,523

4.5%

16,699,862 $16,699,862

1,100,000 $1,100,000

$17,799,862 91.7%

1,070,696 $1,070,696

$1,070,696

5.5%

6,972,893 $6,972,893

84,034 $84,034

$7,056,927

212,203 $212,203

$212,203

5,910,942                     71.7                     54.8 $5,910,942                     71.7                     54.8

0                       8.3                       0.0 $0                       8.3                       0.0

$5,910,942	65.7	49.7

321,173                     24.7                     42.9 $321,173                     24.7                     42.9

$321,173	24.7	42.9

83

Fund: 13 SubFund: -

8600 - 8799 Other Local Revenue

8634 - Food Service Sales

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

647 1,310 0
0 0
7,122 9,827 51,960

$70,865

32,458

$32,458

2,711,648 249,422
0 723,791 65,008 112,940 20,304 49,103

$3,932,216

26,215

$26,215

0 0 0
375,000 65,008 12,940 20,304 49,103

$522,355

26,215

$26,215

(647) (1,310) 0 375,000 65,008 5,818 10,477 (2,857)

$451,490

(6,243)

($6,243)

(2,711,648) (249,422)
0 (348,791) 0 (100,000) 0
0

($3,409,861)

0

$0

(100.0) (100.0) N/A N/A
13543233.3 81.7
106.6 (5.5)

637.1

(19.2)

(19.2)

(100.0) (100.0) N/A (48.2) 0.0 (88.5) 0.0
0.0

(86.7)

0.0

0.0

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

866200 - NET INC(DEC) FAIR VALUE INVEST

8600 - 8799 Other Local Revenue

Percent of Total

(1,492) ($1,492)

$101,831

0.9%

0 $0

$3,958,431

23.9%

0 $0

$548,570

2.8%

1,492 $1,492

$446,739

0 $0

($3,409,861)

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

438.7	(86.1)

84

Fund: 13 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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	$13,087,307	$17,702,478	$18,047,746	$4,960,439	$345,268	37.9	2.0
	
2000 - 2999 Classified Personnel Salaries

2200 - Classified Support Salaries

220006 - WAREHOUSE SAL 220007 - MAINTENANCE SAL 220020 - FOOD SERVICE SAL 220040 - CLASS SUPPORT HOURLY 220050 - CLASS SUPPORT SUB 220070 - CLASS SUPPORT OT
220090 - CLASSIFIED SUPPORT OTHER

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

2400 - Clerical, Technical, and Office Staff Salaries

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

2900 - Other Classified Salaries 290090 - OTHER CLASSIFIED SAL

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

127,043 143,951 2,991,221 92,104 10,220 772
0

$3,365,311

1,371,288 $1,371,288

165,506 0 0

$165,506

0 $0

$4,902,105

37.5%

127,633 145,684 3,377,103 310,586 195,955 800
0

$4,157,761

1,391,143 $1,391,143

151,327 0 0

$151,327

33,305 $33,305

$5,733,536

32.4%

139,278 160,882 3,621,098 267,596 137,168 560
0

$4,326,582

1,479,317 $1,479,317

162,199 0 0

$162,199

23,313 $23,313

$5,991,411

33.2%

12,235 16,931 629,877 175,492 126,948 (212)
0

$961,271

108,029 $108,029

(3,307) 0 0

($3,307)

23,313 $23,313

$1,089,306

11,645                       9.6                       9.1 15,198                     11.8                     10.4 243,995                     21.1                       7.2 (42,990)                   190.5                  (13.8) (58,787)                 1242.2                  (30.0) (240)                  (27.4)                  (30.0)
0	N/A	N/A

$168,821	28.6	4.1

88,174                       7.9                       6.3 $88,174                       7.9                       6.3

10,872	(2.0)	7.2 0                      N/A                      N/A 0                      N/A                      N/A

$10,872	(2.0)	7.2

(9,992)                      N/A                  (30.0) ($9,992)                     N/A                  (30.0)

$257,875	22.2	4.5

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

889,911 17,515

$907,427

1,014,536 152,802

$1,167,338

1,136,634 117,836

$1,254,470

246,723 100,321

$347,043

122,098 (34,966)

$87,132

27.7                     12.0 572.8                  (22.9)

38.2	7.5

85

Fund: 13 SubFund: -

3000 - 3999 Employee Benefits

3302 - OASDI/Medicare/Alternative, classified positions

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

249,293 65,547 18,560 5,369 1,494 615

$340,878

1,304,210 100,448 19,989 6,626 15,133

$1,446,407

2,293 241

$2,534

273,073 75,296 30,426 47,409 7,930 6,893

$441,027

1,361,399 104,480 19,594 6,787 15,980

$1,508,240

63,871 7,906

$71,777

307,950 80,677 22,390 36,140 6,278 4,918

$458,353

1,337,961 102,715 19,157 6,662 11,381

$1,477,876

27,793 5,370

$33,163

58,657 15,130 3,830 30,771 4,784 4,303

$117,475

33,751 2,267 (832) 36 (3,752)

$31,469

25,500 5,129

$30,629

34,877                     23.5                     12.8 5,381                     23.1                       7.1 (8,036)                     20.6                  (26.4) (11,269)                   573.1                  (23.8) (1,652)                   320.3                  (20.8) (1,975)                   699.1                  (28.7)

$17,326	34.5	3.9

(23,438)                       2.6                     (1.7) (1,765)                       2.3                     (1.7) (437)                     (4.2)                     (2.2) (125)                       0.5                     (1.8) (4,599)                  (24.8)                  (28.8)

($30,364)	2.2	(2.0)

(36,078)                 1111.9                  (56.5) (2,536)                 2131.8                  (32.1)

($38,614)	1208.7	(53.8)

3602 - Workers' Compensation Insurance, classified positions

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

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

3802 - PERS Reduction, classified positions 380200 - PERS REV LIM REDUC CLASS

3902 - Other Benefits, classified positions

390202 - OTH BEN-CL TUITION REIMB 390203 - SELF INSUR CLASS
390204 - AB 1522 ACCRUAL
390206 - PARS GOLDEN HANDSHAKE 390293 - SELF INSUR CLASS

57,536 1,228

$58,764

149,877 $149,877

0 $0

0 19,198 0
0 412

62,317 7,849

$70,166

153,969 $153,969

0 $0

0 20,774 0
0 4,831

86

66,701 6,094

$72,795

162,730 $162,730

0 $0

0 22,233 0
0 3,583

9,165 4,866

$14,031

12,853 $12,853

0 $0

0 3,035 0
0 3,171

4,384 (1,755)

$2,629

8,761 $8,761

0 $0

0 1,459 0
0 (1,248)

15.9                       7.0 396.3                  (22.4)

23.9	3.7

8.6                       5.7 8.6                       5.7

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

N/A                      N/A 15.8                       7.0 N/A                      N/A N/A                      N/A 768.9                  (25.8)

Fund: 13 SubFund: -

3000 - 3999 Employee Benefits

3902 - Other Benefits, classified positions

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

390294 - AB 1522 ACCRUAL

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

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

430007 - SUPPLIES/SOFTWARE 430008 - SUPPLIES NON-CLASSROOM 430072 - GAS
430082 - INVENTORY ADJUSTMENT

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

4700 - Food

470000 - FOOD

470001 - FOOD SVC SUPPLY COST 470002 - FOOD FED DONATED 470023 - FOOD EARNED MEALS

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

5200 - Travel and Conferences 520000 - CONF/TRAVEL

5300 - Dues and Memberships

530000 - DUES & MEMBERSHIP

58 $19,668

$2,925,554 22.4% 59.8%

0 146,793 0
0

$146,793

126,497 $126,497

2,939,424 208,012 1,015,966 0

$4,163,402

$4,436,693 33.9%

2,504 $2,504

3,685

$3,685

1,958 $27,563

$3,440,080 19.4% 51.8%

0 250,400 0
0

$250,400

295,960 $295,960

5,292,203 393,508 1,100,000 62,808

$6,848,519

$7,394,879 41.8%

23,000 $23,000

4,000

$4,000

1,369 $27,185

$3,486,572 19.3% 52.5%

0 250,400 0
0

$250,400

295,960 $295,960

5,374,203 393,508 1,100,000 0

$6,867,711

$7,414,071 41.1%

23,000 $23,000

4,000

$4,000

1,311 $7,517

$561,018

0 103,607 0
0

$103,607

169,463 $169,463

2,434,779 185,496 84,034
0

$2,704,309

$2,977,378

20,496 $20,496

315

$315

(589) ($378)

$46,492

0 0 0 0

$0

0 $0

82,000 0 0
(62,808)

$19,192

$19,192

0 $0

0

$0

2273.0                  (30.1) 38.2                    (1.4)

19.2	1.4

N/A                      N/A 70.6                       0.0 N/A                      N/A N/A                      N/A

70.6	0.0

134.0                       0.0 134.0                       0.0

82.8                       1.5 89.2                       0.0 8.3                       0.0 N/A                (100.0)

65.0	0.3

67.1	0.3

818.5                       0.0 818.5                       0.0

8.5	0.0

8.5	0.0

87

Fund: 13 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5500 - Operations and Housekeeping Services

First Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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                                                                             0 550080 - PG&E                                                                                              0

$0

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

0 24,600

$24,600

0 24,600

$24,600

0 24,600

$24,600

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

$0	N/A	0.0

560002 - MAINTENANCE AGREEMENTS 560005 - RENTAL
560006 - REPAIR EQUIP 560010 - BLDG LEASE/RENTS

5710 - Transfers of Direct Costs

571000 - DIRECT COST/TRF OF SERVICE 571060 - DIRECT COST/TECHNOLOGY

5750 - Transfers of Direct Costs - Interfund

575000 - DIRECT COST/INTERFUND TRF 575002 - DIRECT COST/CUSD TODAY INTERFN 575010 - DIRECT COST/MTCE INTERFUND 575020 - DIRECT COST/TRANSP INTERFUND 575030 - DIRECT COST/FOOD SVC INTERFUND 575040 - DIRECT COST/GAD/INTERF
575050 - DIRECT COST/COPIER INTERFUND 575052 - DIRECT COST/SCANBACK INTERFUND 575080 - INTER-FUND DIRECT COST FUEL

10,718 0 116,207 383,006

$509,931

0 0

$0

(575,698) 0 0 0 0
39,338 197 238 6,441

($529,484)

10,718 0 151,748 395,600

$558,066

0 0

$0

0 9,000 0
950 (30,000) 19,000 300
200 11,000

$10,450

10,735 0 151,748 395,600

$558,083

0 0

$0

(280,000) 9,000
0 950 0
9,000 300 200 11,000

($249,550)

17 0
35,541 12,594

$48,152

0 0

$0

295,698 9,000
0 950 0
(30,338) 103 (38)
4,559

$279,934

17 0 0 0

$17

0 0

$0

(280,000) 0 0 0
30,000 (10,000) 0
0 0

($260,000)

0.2                       0.2 N/A                      N/A 30.6                       0.0 3.3                       0.0

9.4	0.0

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

N/A	N/A

(51.4)                      N/A N/A                       0.0 N/A                      N/A N/A                       0.0 N/A                (100.0) (77.1)                  (52.6) 52.6                       0.0 (15.8)                       0.0 70.8                       0.0

(52.9)	(2488.0)

5800 - Professional/Consulting Services and Operating Expenditures

580001 - CONT FOR PER SERV/INDIVIDUAL 580002 - CONTRACT SERVICES
580005 - LEGAL SERVICES 580009 - FEES / OTHER

5900 - Communications

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

0                                  0 20,625                          4,000 0                             700
0	0

$20,625	$4,700

0	0 5,616                          5,616 5,848                          8,400

0                                  0 4,000                     (16,625) 700                             700
0	0

$4,700	($15,925)

0	0 5,526                             (90) 1,400                       (4,448)

0	N/A	N/A 0                  (80.6)                       0.0 0	N/A                       0.0 0	N/A	N/A

$0	(77.2)	0.0

0                      N/A                      N/A (90)                     (1.6)                     (1.6)
(7,000)	(76.1)	(83.3)

88

Fund: 13 SubFund: -

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

5000 - 5999 Services and Other Operating Expenditures

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

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

6400 - Equipment

640090 - EQUIPMENT $25,000+

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

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

7438 - Debt Service - Interest

743800 - DEBT SERVICE/INTEREST

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

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

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

7600 - 7629 Interfund Transfers Out

Percent of Total

$11,464

$18,726 0.1%

0 $0

255,247 $255,247

$255,247 2.0%

548,982 $548,982

0 $0

0 $0

$548,982 4.2%

0 $0

$0

0.0%

$14,016

$638,832 3.6%

0 $0

0 $0

$0 0.0%

495,151 $495,151

0 $0

0 $0

$495,151 2.8%

0 $0

$0

0.0%

$6,926

$371,759 2.1%

287,000 $287,000

0 $0

$287,000 1.6%

496,933 $496,933

0 $0

0 $0

$496,933 2.8%

0 $0

$0

0.0%

($4,538)

$353,033

287,000 $287,000

(255,247) ($255,247)

$31,753

(52,049) ($52,049)

0 $0

0 $0

($52,049)

0 $0

$0

($7,090)

($267,073)

287,000 $287,000

0 $0

$287,000

1,782 $1,782

0 $0

0 $0

$1,782

0 $0

$0

(39.6)	(50.6)

1885.2	(41.8)

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

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

12.4	N/A

(9.5)                       0.4 (9.5)                       0.4

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

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

(9.5)	0.4

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

N/A	N/A

89

Fund: 14 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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	$2,726,755	$2,801,000	$2,801,000	$74,245	$0	2.7	0.0
	
8600 - 8799 Other Local Revenue

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS                                          8,786 $8,786

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

866200 - NET INC(DEC) FAIR VALUE INVEST	17,969

1,000                          1,000 $1,000                        $1,000

0	0

(7,786) ($7,786)

(17,969)

0                  (88.6)                       0.0 $0                  (88.6)                       0.0

0	(100.0)	N/A

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

$17,969

0 $0

$26,755 1.0%

2,700,000 $2,700,000

$2,700,000

99.0%

$0

0 $0

$1,000 0.0%

2,800,000 $2,800,000

$2,800,000

100.0%

$0

0 $0

$1,000 0.0%

2,800,000 $2,800,000

$2,800,000

100.0%

($17,969)

0 $0

($25,755)

100,000 $100,000

$100,000

$0	(100.0)	N/A

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

$0	(96.3)	0.0

0                       3.7                       0.0 $0                       3.7                       0.0

$0	3.7	0.0

90

Fund: 14 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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	$2,137,077	$2,801,000	$3,459,640	$1,322,563	$658,640	61.9	23.5
	
2000 - 2999 Classified Personnel Salaries

2200 - Classified Support Salaries

220007 - MAINTENANCE SAL 220070 - CLASS SUPPORT OT

2000 - 2999 Classified Personnel Salaries

Percent of Total

0                                  0                                  0                                  0 0                                  0                                  0                                  0

$0	$0	$0	$0

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

$0	N/A	N/A

$0	N/A	N/A

91

Fund: 14 SubFund: -

3000 - 3999 Employee Benefits

First Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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%

92

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

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

$0	N/A	N/A

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

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

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

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

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

$0	N/A	N/A

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

$0	N/A	N/A

Fund: 14 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

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

754,644 $754,644

0 $0

0 $0

$754,644 35.3%

0 $0

1,382,434 $1,382,434

$1,382,434 64.7%

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%

3,459,640 $3,459,640

0 $0

0 $0

$3,459,640 100.0%

0 $0

0 $0

$0 0.0%

0 0

$0

$0

0.0%

2,704,997 $2,704,997

0 $0

0 $0

$2,704,997

0 $0

(1,382,434) ($1,382,434)

($1,382,434)

0 0

$0

$0

658,640 $658,640

0 $0

0 $0

$658,640

0 $0

0 $0

$0

0 0

$0

$0

358.4                     23.5 358.4                     23.5

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

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

358.4	23.5

N/A                      N/A N/A                     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

N/A	N/A

93

Fund: 21 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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	$51,952,568	$3,837,088	$3,837,088	($48,115,480)	$0	(92.6)	0.0
	
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

494,816 $494,816

36,579

$36,579

0 $0

10,000

$10,000

0 $0

10,000

$10,000

(494,816) ($494,816)

(26,579)

($26,579)

0                (100.0)                      N/A $0                (100.0)                     N/A

0	(72.7)	0.0

$0	(72.7)	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 891933 - FROM BOND
891998 - FROM SFP TO OTHER FUNDS

8900 - 8929 Interfund Transfers In

Percent of Total

484,172 $484,172

0 $0

$1,015,567 2.0%

937,001 0 0

$937,001

$937,001

1.8%

0 $0

0 $0

$10,000 0.3%

1,327,088 0 0

$1,327,088

$1,327,088

34.6%

0 $0

0 $0

$10,000 0.3%

1,327,088 0 0

$1,327,088

$1,327,088

34.6%

(484,172) ($484,172)

0 $0

($1,005,567)

390,087 0 0

$390,087

$390,087

0                (100.0)                      N/A $0                (100.0)                     N/A

0                (100.0)                      N/A $0                (100.0)                     N/A

$0	(99.0)	0.0

0	41.6	0.0 0                      N/A                      N/A 0                      N/A                      N/A

$0	41.6	0.0

$0	41.6	0.0

94

Fund: 21 SubFund: -

8930 - 8979 All Other Financing Sources

8951 - Proceeds from Sale of Bonds

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

50,000,000 $50,000,000

0 $0

0 $0

$50,000,000 96.2%

0 $0

$0

0.0%

0 $0

2,500,000 $2,500,000

0 $0

$2,500,000 65.2%

0 $0

$0

0.0%

0 $0

2,500,000 $2,500,000

0 $0

$2,500,000 65.2%

0 $0

$0

0.0%

(50,000,000) ($50,000,000)

2,500,000 $2,500,000

0 $0

($47,500,000)

0 $0

$0

0                (100.0)                      N/A $0                (100.0)                     N/A

0                      N/A                       0.0 $0                     N/A                       0.0

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

$0	(95.0)	0.0

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

$0	N/A	N/A

95

Fund: 21 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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	$5,151,968	$4,327,088	$48,136,747	$42,984,779	$43,809,659	834.3	1012.5
	
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

113,315                                  0 $113,315                               $0

0	0 0	0 0	0 0	0

$0	$0

$113,315	$0

2.2%	0.0%

0                   (113,315) $0                ($113,315)

0	0 0	0 0	0 0	0

$0	$0

$0	($113,315)

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	N/A	N/A

$0	(100.0)	N/A

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED

10,529

$10,529

0	0	(10,529)

$0	$0	($10,529)

0	(100.0)	N/A

$0	(100.0)	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

9,960                                  0 $9,960                               $0

2,950                                  0 1,615                                  0 0                                  0

$4,566	$0

15,700                                  0 1,194                                  0 238                                  0 130                                  0
0	0

$17,261	$0

0                       (9,960) $0                     ($9,960)

0	(2,950) 0	(1,615) 0                                  0

$0	($4,566)

0	(15,700) 0                       (1,194) 0                          (238) 0                          (130) 0                                  0

$0	($17,261)

0                (100.0)                      N/A $0                (100.0)                     N/A

0	(100.0)	N/A 0	(100.0)	N/A 0                      N/A	N/A

$0	(100.0)	N/A

0	(100.0)	N/A 0	(100.0)	N/A 0	(100.0)	N/A 0	(100.0)	N/A 0                      N/A	N/A

$0	(100.0)	N/A

96

Fund: 21 SubFund: -

3000 - 3999 Employee Benefits

3502 - State Unemployment Insurance, classified positions

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

3602 - Workers' Compensation Insurance, classified positions 360200 - W/C CLASS

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

3802 - PERS Reduction, classified positions 380200 - PERS REV LIM REDUC CLASS

3902 - Other Benefits, classified positions 390203 - SELF INSUR CLASS

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

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

430000 - INSTRUCTIONAL SUPPLIES 430008 - SUPPLIES NON-CLASSROOM 430076 - REPAIR SUPP TRANSP

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

4000 - 4999 Books and Supplies

Percent of Total

55 $55

1,360 $1,360

4,589 $4,589

0 $0

453 $453

$48,774 0.9% 3.1%

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                               $0

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

0	0 0                        30,000 0	0

$0	$30,000

0                        32,927 $0                     $32,927

$0	$62,927

0.0%	0.1%

(55) ($55)

(1,360) ($1,360)

(4,589) ($4,589)

0 $0

(453) ($453)

($48,774)

0 30,000 0

$30,000

32,927 $32,927

$62,927

0 $0

0 $0

0 $0

0 $0

0 $0

$0

0 30,000 0

$30,000

32,927 $32,927

$62,927

(100.0)                      N/A (100.0)                     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

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

(100.0)	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	N/A

97

Fund: 21 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5200 - Travel and Conferences

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

560001 - NONCAPITALIZED IMPROVEMENTS	0	0	0	0 560002 - MAINTENANCE AGREEMENTS	0	0	0	0 560010 - BLDG LEASE/RENTS	0	0	0	0

$0	$0	$0	$0

5710 - Transfers of Direct Costs

571060 - DIRECT COST/TECHNOLOGY                                                      0                                  0                                  0                                  0 $0                               $0                               $0                               $0

5750 - Transfers of Direct Costs - Interfund

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

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

$0	N/A	N/A

0	N/A	N/A

$0	N/A	N/A

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

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

($1,000,000)	$0

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

$0	$1,000,000

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                      N/A	N/A

$0	(100.0)	N/A

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES 580005 - LEGAL SERVICES 580006 - ADVERTISING
580036 - COST OF ISSUANCE MISC 580090 - BUDGET RESERVE

5900 - Communications

590002 - PHONE CLASSIFIED

590005 - COMMUNICATION/POSTAGE

5000 - 5999 Services and Other Operating Expenditures

Percent of Total

0	0 0	0 0	0
7,860                                  0 0                                  0

$7,860	$0

1,080                                  0 0                                  0

$1,080	$0

($991,060)	$0

-19.2%	0.0%

0	0 0	0 0	0 0                       (7,860) 0	0

$0	($7,860)

0                       (1,080) 0                                  0

$0	($1,080)

$0	$991,060

0.0%

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	(100.0)	N/A

0                (100.0)                      N/A 0                      N/A                      N/A

$0	(100.0)	N/A

$0	(100.0)	N/A

98

Fund: 21 SubFund: -

6000 - 6999 Capital Outlay

6100 - Land

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

620019 - CONSTRUCTION CONTINGENCY

6400 - Equipment

640090 - EQUIPMENT $25,000+

6000 - 6999 Capital Outlay

Percent of Total

0 $0

0 $0

4,410,331 0

$4,410,331

0 $0

$4,410,331

85.6%

0                                  0 $0                               $0

0                                  0 $0                               $0

0                46,246,732 0                                  0

$0	$46,246,732

0                                  0 $0                               $0

$0	$46,246,732

0.0%	96.1%

0 $0

0 $0

41,836,401 0

$41,836,401

0 $0

$41,836,401

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

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

46,246,732                   948.6                      N/A 0                      N/A                      N/A

$46,246,732	948.6	N/A

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

$46,246,732	948.6	N/A

99

Fund: 21 SubFund: -

7000 - 7499 Other Outgo

7283 - All Other Transfers to JPAs

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

144,009 0 0 0 0

$144,009

710,000 0 0 0 0

$710,000

$854,009

16.6%

0 $0

470,200 0 0
8,700 103,188

$582,088

0 0 0
435,000 310,000

$745,000

$1,327,088

30.7%

0 $0

470,200 0 0
8,700 103,188

$582,088

0 0 0
435,000 310,000

$745,000

$1,327,088

2.8%

0 $0

326,191 0 0
8,700 103,188

$438,079

(710,000) 0 0
435,000 310,000

$35,000

$473,079

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

0	226.5	0.0 0                      N/A                      N/A 0                      N/A                      N/A 0                      N/A	0.0 0                      N/A	0.0

$0	304.2	0.0

0	(100.0)	N/A 0                      N/A	N/A 0                      N/A	N/A 0                      N/A                       0.0 0                      N/A                       0.0

$0	4.9	0.0

$0	55.4	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 761999 - TRANSFER TO ALL OTHR FUNDS

7600 - 7629 Interfund Transfers Out

Percent of Total

0 $0

716,599 0 0 0 0

$716,599

$716,599

13.9%

0 $0

3,000,000 0 0 0 0

$3,000,000

$3,000,000

69.3%

0 $0

500,000 0 0 0 0

$500,000

$500,000

1.0%

0 $0

(216,599) 0 0 0 0

($216,599)

($216,599)

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

(2,500,000)	(30.2)	(83.3) 0                      N/A                      N/A 0                      N/A                      N/A 0                      N/A                      N/A 0                      N/A                      N/A

($2,500,000)	(30.2)	(83.3)

($2,500,000)	(30.2)	(83.3)

100

Fund: 25 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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	$24,879,976	$12,095,000	$12,095,000	($12,784,976)	$0	(51.4)	0.0
	
8600 - 8799 Other Local Revenue

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

199,235

$199,235

90,000

$90,000

90,000

$90,000

(109,235)

($109,235)

0	(54.8)	0.0

$0	(54.8)	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

891919 - FROM DEV FEES 891933 - FROM BOND
891998 - FROM SFP TO OTHER FUNDS

8900 - 8929 Interfund Transfers In

Percent of Total

5,533 $5,533

24,669,308 $24,669,308

5,900 $5,900

$24,879,976 100.0%

0 0 0

$0

$0

0.0%

0 $0

12,000,000 $12,000,000

5,000 $5,000

$12,095,000 100.0%

0 0 0

$0

$0

0.0%

0 $0

12,000,000 $12,000,000

5,000 $5,000

$12,095,000 100.0%

0 0 0

$0

$0

0.0%

(5,533) ($5,533)

(12,669,308) ($12,669,308)

(900) ($900)

($12,784,976)

0 0 0

$0

$0

0                (100.0)                      N/A $0                (100.0)                     N/A

0                  (51.4)                       0.0 $0                  (51.4)                       0.0

0                  (15.3)                       0.0 $0                  (15.3)                       0.0

$0	(51.4)	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

101

Fund: 25 SubFund: -

8980 - 8999 Contributions

8980 - Contributions from Unrestricted Revenues

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

102

Fund: 25 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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	$2,742,989	$12,095,000	$12,095,000	$9,352,011	$0	340.9	0.0
	
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%

453,393 $453,393

150,829 0

$150,829

$604,222

22.0%

0 $0

0 $0

$0 0.0%

464,131 $464,131

154,463 0

$154,463

$618,594

5.1%

0 $0

0 $0

$0 0.0%

489,659 $489,659

163,080 0

$163,080

$652,739

5.4%

0 $0

0 $0

$0

36,266 $36,266

12,251 0

$12,251

$48,517

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

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

$0	N/A	N/A

25,528                       8.0                       5.5 $25,528                       8.0                       5.5

8,617                       8.1                       5.6 0                      N/A                      N/A

$8,617	8.1	5.6

$34,145	8.0	5.5

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED

0 $0

20,888

$20,888

0 $0

21,556

$21,556

0                                  0 $0                               $0

24,170	3,281

$24,170	$3,281

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

2,614	15.7	12.1

$2,614	15.7	12.1

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED	98,301

$98,301

111,135

$111,135

116,816

$116,816

18,516

$18,516

5,681	18.8	5.1

$5,681	18.8	5.1

103

Fund: 25 SubFund: -

3000 - 3999 Employee Benefits

3301 - OASDI/Medicare/Alternative, certificated positions

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

3501 - State Unemployment Insurance, certificated positions 350100 - SUI CERT

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS

0 $0

28,744 8,562 0

$37,306

0 0 0 0

$0

87,656 6,667 1,327 570 993

$97,212

0 $0

294

$294

0 $0

29,958 8,970 0

$38,928

0 0 0 0

$0

89,733 6,754 1,260 570 1,039

$99,356

0 $0

7,609

$7,609

0 $0

31,737 9,507 0

$41,244

0 0 0 0

$0

89,733 5,746 1,072 570 749

$97,869

0 $0

3,264

$3,264

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

2,993                          1,779                     10.4                       5.9 945                             537                     11.0                       6.0
0	0	N/A	N/A

$3,938	$2,316	10.6	5.9

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

$0	$0	N/A	N/A

2,077                                  0                       2.4                       0.0 (921)                       (1,008)                  (13.8)                  (14.9) (255)                          (188)                  (19.2)                  (15.0) 0                                  0                       0.1                       0.0 (244)                          (290)                  (24.6)                  (27.9)

$657	($1,487)	0.7	(1.5)

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

2,969	(4,345)	1009.0	(57.1)

$2,969	($4,345)	1009.0	(57.1)

3601 - Workers' Compensation Insurance, certificated positions

360100 - W/C CERT	0	0	0	0

$0	$0	$0	$0

0	N/A	N/A

$0	N/A	N/A

104

Fund: 25 SubFund: -

3000 - 3999 Employee Benefits

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

7,251 $7,251

0 $0

24,471 $24,471

0 $0

2,417 0

$2,417

$288,140 10.5%
32.5%

7,423 $7,423

0 $0

25,053 $25,053

0 $0

2,474 0

$2,474

$313,534 2.6%
7.7%

7,833 $7,833

0 $0

26,436 $26,436

0 $0

2,611 0

$2,611

$320,243 2.6%
8.0%

582 $582

0 $0

1,965 $1,965

0 $0

194 0

$194

$32,102

410                       8.0                       5.5 $410                       8.0                       5.5

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

1,383                       8.0                       5.5 $1,383                       8.0                       5.5

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

137                       8.0                       5.5 0                      N/A                      N/A

$137	8.0	5.5

$6,709	11.1	2.1

105

Fund: 25 SubFund: -

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

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

19,815 0 0

$19,815

3,338 $3,338

$23,153 0.8%

1,301 0

$1,301

55,000 0 0

$55,000

13,500 $13,500

$68,500 0.6%

10,000 500

$10,500

45,000 0 0

$45,000

23,500 $23,500

$68,500 0.6%

10,000 500

$10,500

25,185 0 0

$25,185

20,162 $20,162

$45,347

8,699 500

$9,199

(10,000) 0 0

($10,000)

10,000 $10,000

$0

0 0

$0

127.1	(18.2) N/A                      N/A N/A                      N/A

127.1	(18.2)

603.9                     74.1 603.9                     74.1

195.9	0.0

668.7                       0.0 N/A                       0.0

707.1	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

723,581 0 0 0

$723,581

0 $0

0 0 0 0
1,129 0

$1,129

100,000 0 0 0

$100,000

0 $0

0 0 0 0 0 0

$0

2,100,000 0 0 0

$2,100,000

0 $0

0 0 0 0
500 0

$500

1,376,419 0 0 0

$1,376,419

0 $0

0 0 0 0
(629) 0

($629)

2,000,000 0 0 0

$2,000,000

0 $0

0 0 0 0
500 0

$500

190.2	2000.0 N/A                      N/A N/A                      N/A N/A                      N/A

190.2	2000.0

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

N/A                      N/A N/A                      N/A N/A                      N/A N/A                      N/A (55.7)                      N/A N/A                      N/A

(55.7)	N/A

106

Fund: 25 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

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

126,218 15,466 325
50 81,502 0

$223,560

0 2,412 0

$2,412

$951,982 34.7%

539,491 $539,491

0 $0

$539,491

19.7%

180,000 180,000 200
0 63,500 159,000

$582,700

0 2,160 0

$2,160

$695,360 5.7%

0 $0

10,063,012 $10,063,012

$10,063,012

83.2%

180,000 180,000 200
0 63,500 159,000

$582,700

0 2,916 0

$2,916

$2,696,616 22.3%

15,000 $15,000

8,005,903 $8,005,903

$8,020,903

66.3%

53,783 164,534 (125) (50) (18,002) 159,000

$359,140

0 504 0

$504

$1,744,634

(524,491) ($524,491)

8,005,903 $8,005,903

$7,481,411

0 0 0 0 0 0

$0

0 756 0

$756

$2,001,256

15,000 $15,000

(2,057,109) ($2,057,109)

($2,042,109)

42.6                       0.0 1063.9                       0.0 (38.5)                       0.0 (100.0)                      N/A (22.1)                       0.0 N/A                       0.0

160.6	0.0

N/A                      N/A 20.9                     35.0 N/A                      N/A

20.9	35.0

183.3	287.8

(97.2)                      N/A (97.2)                     N/A

N/A                  (20.4) N/A                  (20.4)

1386.8	(20.3)

107

Fund: 25 SubFund: -

7000 - 7499 Other Outgo

7438 - Debt Service - Interest

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

0                                  0                                  0                                  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

7613 - To State School Building Fund/County School Facilities Fund from All Other Funds

761300 - DIST SH/SFP PROJECT

7619 - Other Authorized Interfund Transfers Out

761900 - TRANSFER TO GENERAL FUND 761904 - TRANSFER TO COP
761911 - TRANSFER TO DEV FEES II 761994 - TRANSFER TO BLDG FUND

7600 - 7629 Interfund Transfers Out

Percent of Total

0 $0

336,000 0 0 0

$336,000

$336,000

12.2%

0 $0

336,000 0 0 0

$336,000

$336,000

2.8%

0                                  0 $0                               $0

336,000	0 0	0 0	0 0	0

$336,000	$0

$336,000	$0

2.8%

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

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

$0	0.0	0.0

$0	0.0	0.0

108

Fund: 35 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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	$11,659,598	$0	$0	($11,659,598)	$0	(100.0)	N/A
	
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

11,981,645 $11,981,645

$11,981,645 102.8%

257,747

$257,747

0                                  0             (11,981,645) $0                               $0           ($11,981,645)

$0	$0	($11,981,645) N/A                            N/A

0	0	(257,747)

$0	$0	($257,747)

0                (100.0)                      N/A $0                (100.0)                     N/A

$0	(100.0)	N/A

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

8699 - All Other Local Revenue 869900 - LOC OTHER REVENUE

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

(579,795)                                  0 ($579,795)                               $0

0                                  0 $0                               $0

($322,047)	$0

-2.8%	N/A

0                     579,795 $0                   $579,795

0                                  0 $0                               $0

$0	$322,047

N/A

0                (100.0)                      N/A $0                (100.0)                     N/A

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

$0	(100.0)	N/A

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%	N/A	N/A

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

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

$0	N/A	N/A

$0	N/A	N/A

109

Fund: 35 SubFund: -

8980 - 8999 Contributions

8980 - Contributions from Unrestricted Revenues

First Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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%	N/A	N/A

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

$0	N/A	N/A

110

Fund: 35 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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	$7,116,191	$0	$40,169,621	$33,053,430	$40,169,621	464.5	N/A
	
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%	N/A	0.0%

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

$0	N/A	N/A

$0	N/A	N/A

111

Fund: 35 SubFund: -

3000 - 3999 Employee Benefits

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

3302 - OASDI/Medicare/Alternative, classified positions

330200 - SOCIAL SECURITY CLASS	0 330201 - MEDICARE CLASS	0 330202 - SUPPLEMENTAL RETIREMENT CLASS	0

$0

3402 - Health & Welfare Benefits, classified positions

340216 - DIS CLASS                                                                                       0 $0

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS                                                                                       0 $0

3602 - Workers' Compensation Insurance, classified positions

360200 - W/C CLASS	0

$0

3702 - OPEB, Allocated, classified positions

370200 - RETIREE BENEFIT CLASSIFIED                                                     0 $0

3902 - Other Benefits, classified positions

390203 - SELF INSUR CLASS	0

$0

3000 - 3999 Employee Benefits                                                                                $0 Percent of Total                                                                                        0.0%
1000 - 3999 Employee Compensation % of Total	0.0%

0                                  0                                  0 $0                               $0                               $0

0	0	0 0	0	0 0	0	0

$0	$0	$0

0                                  0                                  0 $0                               $0                               $0

0                                  0                                  0 $0                               $0                               $0

0                                  0                                  0 $0                               $0                               $0

0                                  0                                  0 $0                               $0                               $0

0                                  0                                  0 $0                               $0                               $0

$0	$0	$0 N/A                           0.0%
N/A	0.0%

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

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

$0	N/A	N/A

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

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

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

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

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

$0	N/A	N/A

112

Fund: 35 SubFund: -

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

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

316,450 261,062

$577,512

387,066 $387,066

$964,578

13.6%

0                          9,819 0                                  0

$0	$9,819

0                        19,168 $0                     $19,168

$0	$28,986

N/A	0.1%

(306,631) (261,062)

($567,693)

(367,898) ($367,898)

($935,591)

9,819 0

$9,819

19,168 $19,168

$28,986

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

(98.3)	N/A

(95.0)                      N/A (95.0)                     N/A

(97.0)	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%	N/A	0.0%

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

$0	N/A	N/A

$0	N/A	N/A

113

Fund: 35 SubFund: -

6000 - 6999 Capital Outlay

6100 - Land

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

847 $847

0 $0

6,016,327 0 0

$6,016,327

27,705 $27,705

$6,044,879

84.9%

0                                  0 $0                               $0

0                                  0 $0                               $0

0	40,140,635 0                                  0 0                                  0

$0	$40,140,635

0                                  0 $0                               $0

$0	$40,140,635

N/A	99.9%

(847) ($847)

0 $0

34,124,308 0 0

$34,124,308

(27,705) ($27,705)

$34,095,757

0 $0

0 $0

40,140,635 0 0

$40,140,635

0 $0

$40,140,635

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

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

567.2	N/A N/A	N/A N/A	N/A

567.2	N/A

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

564.0	N/A

7613 - To State School Building Fund/County School Facilities Fund from All Other Funds

761300 - DIST SH/SFP PROJECT

7619 - Other Authorized Interfund Transfers Out

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
106,735 0

$106,735

$106,735

1.5%

0                                  0 $0                               $0

0	0 0	0 0	0 0	0

$0	$0

$0	$0

N/A	0.0%

0 $0

0 0
(106,735) 0

($106,735)

($106,735)

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	(100.0)	N/A

$0	(100.0)	N/A

114

Fund: 40 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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	$1,170,792	$976,100	$976,100	($194,692)	$0	(16.6)	0.0
	
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%

28,632 $28,632

25,046

$25,046

0 $0

$0 0.0%

20,000 $20,000

6,100

$6,100

0 $0

$0 0.0%

20,000 $20,000

6,100

$6,100

0 $0

$0

(8,632) ($8,632)

(18,946)

($18,946)

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

$0	N/A	N/A

0                  (30.1)                       0.0 $0                  (30.1)                       0.0

0	(75.6)	0.0

$0	(75.6)	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

25,377 $25,377

81,815 0

$81,815

$160,870

13.7%

0 $0

0 0

$0

$26,100

2.7%

0 $0

0 0

$0

$26,100

2.7%

(25,377) ($25,377)

(81,815) 0

($81,815)

($134,770)

0                (100.0)                      N/A $0                (100.0)                     N/A

0                (100.0)                      N/A 0                      N/A                      N/A

$0	(100.0)	N/A

$0	(83.8)	0.0

115

Fund: 40 SubFund: -

8900 - 8929 Interfund Transfers In

8912 - Between General Fund and Special Reserve Fund

First Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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
8980 - 8999 Contributions

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

8980 - 8999 Contributions

Percent of Total

98,508 $98,508

911,414 0 0

$911,414

$1,009,922 86.3%

0 $0

$0

0.0%

950,000 $950,000

0 0 0

$0

$950,000 97.3%

0 $0

$0

0.0%

950,000 $950,000

0 0 0

$0

$950,000 97.3%

0 $0

$0

0.0%

851,492 $851,492

(911,414) 0 0

($911,414)

($59,922)

0 $0

$0

0                   864.4                       0.0 $0                   864.4                       0.0

0	(100.0)	N/A 0                      N/A	N/A 0                      N/A	N/A

$0	(100.0)	N/A

$0	(5.9)	0.0

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

$0	N/A	N/A

116

Fund: 40 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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	$1,257,545	$776,100	$776,100	($481,445)	$0	(38.3)	0.0
	
1000 - 1999 Certificated Personnel Salaries

1300 - Certificated Supervisors' and Administrators' Salaries 130008 - DIST ADM SAL

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

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

2900 - Other Classified Salaries 290050 - OTHER CLASS SUB

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

0                                  0 $0                               $0

$0                               $0 0.0%                           0.0%

113,315                                  0 $113,315                               $0

0                                  0 $0                               $0

$113,315	$0

9.0%	0.0%

0                                  0 $0                               $0

$0	$0 0.0%

0                   (113,315) $0                ($113,315)

0                                  0 $0                               $0

$0	($113,315)

0.0%

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

$0	(100.0)	N/A

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED

10,529

$10,529

0	0	(10,529)

$0	$0	($10,529)

0	(100.0)	N/A

$0	(100.0)	N/A

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED                                                                   9,960                                  0 $9,960                               $0

3301 - OASDI/Medicare/Alternative, certificated positions

330101 - MEDICARE CERT                                                                           0                                  0 $0                               $0

3302 - OASDI/Medicare/Alternative, classified positions

330200 - SOCIAL SECURITY CLASS	2,979	0 330201 - MEDICARE CLASS	1,631	0 330202 - SUPPLEMENTAL RETIREMENT CLASS                                       0	0

$4,611	$0

0                       (9,960) $0                     ($9,960)

0                                  0 $0                               $0

0	(2,979) 0	(1,631) 0                                  0

$0	($4,611)

0                (100.0)                      N/A $0                (100.0)                     N/A

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

0	(100.0)	N/A 0	(100.0)	N/A 0                      N/A	N/A

$0	(100.0)	N/A

117

Fund: 40 SubFund: -

3000 - 3999 Employee Benefits

3402 - Health & Welfare Benefits, classified positions

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

10,466	0 796	0 158	0
86                                  0 0                                  0

$11,507	$0

0                                  0 $0                               $0

56	0

$56	$0

0	(10,466) 0                          (796) 0                          (158) 0                             (86) 0                                  0

$0	($11,507)

0                                  0 $0                               $0

0	(56)

$0	($56)

0	(100.0)	N/A 0	(100.0)	N/A 0	(100.0)	N/A 0	(100.0)	N/A 0                      N/A	N/A

$0	(100.0)	N/A

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

0	(100.0)	N/A

$0	(100.0)	N/A

3601 - Workers' Compensation Insurance, certificated positions

360100 - W/C CERT                                                                                      0                                  0 $0                               $0

3602 - Workers' Compensation Insurance, classified positions

360200 - W/C CLASS	1,360	0

$1,360	$0

3702 - OPEB, Allocated, classified positions

370200 - RETIREE BENEFIT CLASSIFIED                                             4,589                                  0 $4,589                               $0

3802 - PERS Reduction, classified positions

380200 - PERS REV LIM REDUC CLASS	0	0

$0	$0

3901 - Other Benefits, certificated positions

390103 - SELF INSUR CERT                                                                          0                                  0 $0                               $0

3902 - Other Benefits, classified positions

390203 - SELF INSUR CLASS	453	0

0                                  0 $0                               $0

0                       (1,360) $0                     ($1,360)

0                       (4,589) $0                     ($4,589)

0                                  0 $0                               $0

0                                  0 $0                               $0

0	(453)

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

0                (100.0)                      N/A $0                (100.0)                     N/A

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

118

Fund: 40 SubFund: -

3000 - 3999 Employee Benefits

3902 - Other Benefits, classified positions

First Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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 $453                               $0

$43,066                               $0 3.4%                           0.0% 12.4%                           0.0%

795,320                                  0 0                                  0 13,189                                  0 0                                  0

$808,509	$0

90,737                                  0 $90,737                               $0

$899,245	$0

71.5%	0.0%

0                                  0 $0                        ($453)

$0	($43,066) 0.0%
0.0%

0	(795,320) 0                                  0 0                     (13,189) 0                                  0

$0	($808,509)

0                     (90,737) $0                   ($90,737)

$0	($899,245)

0.0%

0                      N/A                      N/A $0                (100.0)                     N/A

$0	(100.0)	N/A

0	(100.0)	N/A 0                      N/A	N/A 0	(100.0)	N/A 0                      N/A	N/A

$0	(100.0)	N/A

0                (100.0)                      N/A $0                (100.0)                     N/A

$0	(100.0)	N/A

119

Fund: 40 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5200 - Travel and Conferences

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

158,561 0

$158,561

0 $0

(426,021) 0

($426,021)

776,100 0

$776,100

0 $0

0 0

$0

776,100 0

$776,100

0 $0

0 0

$0

617,539 0

$617,539

0 $0

426,021 0

$426,021

0                   389.5                       0.0 0                      N/A                      N/A

$0	389.5	0.0

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

0                (100.0)                      N/A 0                      N/A                      N/A

$0	(100.0)	N/A

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES 580005 - LEGAL SERVICES 580009 - FEES / OTHER

5900 - Communications

590002 - PHONE CLASSIFIED

5000 - 5999 Services and Other Operating Expenditures

Percent of Total

38,500 0 0

$38,500

1,080 $1,080

($227,880)

-18.1%

0 0 0

$0

0 $0

$776,100

100.0%

0 0 0

$0

0 $0

$776,100

100.0%

(38,500) 0 0

($38,500)

(1,080) ($1,080)

$1,003,980

0	(100.0)	N/A 0                      N/A	N/A 0                      N/A	N/A

$0	(100.0)	N/A

0                (100.0)                      N/A $0                (100.0)                     N/A

$0	(440.6)	0.0

120

Fund: 40 SubFund: -

6000 - 6999 Capital Outlay

6170 - Land Improvements

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

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
7600 - 7629 Interfund Transfers Out

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

$0	$0

429,799	0 0	0 0	0

$429,799	$0

0                                  0 $0                               $0

$429,799	$0

34.2%	0.0%

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

$0	$0

0	(429,799) 0                                  0 0                                  0

$0	($429,799)

0                                  0 $0                               $0

$0	($429,799)

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	(100.0)	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	(100.0)	N/A

7613 - To State School Building Fund/County School Facilities Fund from All Other Funds

761300 - DIST SH/SFP PROJECT

7619 - Other Authorized Interfund Transfers Out

761900 - TRANSFER TO GENERAL FUND 761904 - TRANSFER TO COP
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

121

Fund: 51 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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	$48,171,261	$47,943,880	$47,943,880	($227,381)	$0	(0.5)	0.0
	
8300 - 8599 Other State Revenue

8571 - Voted Indebtedness Levies, Homeowners' Exemptions

857100 - VOTED INDEBT HOMEOWN EXEMPT	312,607

$312,607

315,000

$315,000

315,000	2,393

$315,000	$2,393

0	0.8	0.0

$0	0.8	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

4,187 $4,187

$316,794 0.7%

44,350,088 $44,350,088

866,383 $866,383

81,483 $81,483

1,161,589 $1,161,589

347,665

$347,665

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

(4,187) ($4,187)

($1,794)

1,728,792 $1,728,792

(66,383) ($66,383)

(6,483) ($6,483)

(786,589) ($786,589)

(47,665)

($47,665)

0                (100.0)                      N/A $0                (100.0)                     N/A

$0	(0.6)	0.0

0                       3.9                       0.0 $0                       3.9                       0.0

0                     (7.7)                       0.0 $0                    (7.7)                       0.0

0                     (8.0)                       0.0 $0                    (8.0)                       0.0

0                  (67.7)                       0.0 $0                  (67.7)                       0.0

0	(13.7)	0.0

$0	(13.7)	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

(496,037) ($496,037)

$46,311,171

96.1%

0 $0

$47,628,880

99.3%

0 $0

$47,628,880

99.3%

496,037 $496,037

$1,317,709

0                (100.0)                      N/A $0                (100.0)                     N/A

$0	2.8	0.0

122

Fund: 51 SubFund: -

8930 - 8979 All Other Financing Sources

8979 - All Other Financing Sources

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

1,543,295 $1,543,295

$1,543,295

3.2%

0                                  0 $0                               $0

$0	$0

0.0%	0.0%

(1,543,295) ($1,543,295)

($1,543,295)

0                (100.0)                      N/A $0                (100.0)                     N/A

$0	(100.0)	N/A

123

Fund: 51 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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	$45,098,247	$47,943,880	$47,943,880	$2,845,633	$0	6.3	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

27,003,531 $27,003,531

18,004,941 $18,004,941

$45,008,472 99.8%

89,776 $89,776

$89,776

0.2%

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%

9,388,396 $9,388,396

(6,452,988) ($6,452,988)

$2,935,408

(89,776) ($89,776)

($89,776)

0                     34.8                       0.0 $0                     34.8                       0.0

0                  (35.8)                       0.0 $0                  (35.8)                       0.0

$0	6.5	0.0

0                (100.0)                      N/A $0                (100.0)                     N/A

$0	(100.0)	N/A

124

Fund: 67 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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	$77,566,572	$80,085,700	$80,306,839	$2,740,267	$221,139	3.5	0.3
	
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

(501,212) ($501,212)

25,309 48,478,711 3,686,276 733,550 170,222 9,994,794 14,978,922

$78,067,784

$77,566,572 100.0%

0 $0

$0

0.0%

0 $0

12,000 49,563,748 3,735,366 696,675 170,000 9,949,905 15,958,006

$80,085,700

$80,085,700 100.0%

0 $0

$0

0.0%

0 $0

150,000 49,739,124 3,683,046 686,917 95,000 10,568,244 14,784,508

$79,706,839

$79,706,839 99.3%

600,000 $600,000

$600,000

0.7%

501,212 $501,212

124,691 1,260,414 (3,230) (46,633) (75,222) 573,451 (194,414)

$1,639,055

$2,140,267

600,000 $600,000

$600,000

0 $0

138,000 175,376 (52,320) (9,758) (75,000) 618,339 (1,173,498)

($378,861)

($378,861)

600,000 $600,000

$600,000

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

492.7                 1150.0 2.6                       0.4 (0.1)                     (1.4) (6.4)                     (1.4) (44.2)                  (44.1) 5.7                       6.2 (1.3)                     (7.4)

2.1	(0.5)

2.8	(0.5)

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

N/A	N/A

125

Fund: 67 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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	$77,566,572	$80,085,700	$80,306,839	$2,740,267	$221,139	3.5	0.3
	
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%

138,006 0

$138,006

97,510 0

$97,510

$235,516

0.3%

0 $0

$0 0.0%

139,353 0

$139,353

99,848 0

$99,848

$239,201

0.3%

0 $0

$0 0.0%

69,494 0

$69,494

105,340 0

$105,340

$174,834

0.2%

0 $0

$0

(68,512) 0

($68,512)

7,830 0

$7,830

($60,682)

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

$0	N/A	N/A

(69,858)                  (49.6)                  (50.1) 0                      N/A                      N/A

($69,858)	(49.6)	(50.1)

5,491                       8.0                       5.5 0                      N/A                      N/A

$5,491	8.0	5.5

($64,367)	(25.8)	(26.9)

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

48,752 $48,752

0 0

$0

55,016 $55,016

0 0

$0

40,054 $40,054

0 0

$0

(8,697) ($8,697)

0 0

$0

(14,962)                  (17.8)                  (27.2) ($14,962)                  (17.8)                  (27.2)

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

$0	N/A	N/A

126

Fund: 67 SubFund: -

3000 - 3999 Employee Benefits

3302 - OASDI/Medicare/Alternative, classified positions

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

3402 - Health & Welfare Benefits, classified positions

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

3501 - State Unemployment Insurance, certificated positions 350100 - SUI CERT

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS 350290 - SUI CLASS

14,060 3,288 0
0

$17,348

45,791 3,483 693 270 667

$50,903

0 $0

113 0

$113

14,830 3,468 0
0

$18,299

46,876 3,528 658 270 683

$52,015

0 $0

2,942 0

$2,942

10,840 2,535 0
0

$13,375

38,147 2,871 535 200 506

$42,259

0 $0

874 0

$874

(3,220) (753)
0 0

($3,973)

(7,644) (612) (158) (70) (161)

($8,644)

0 $0

761 0

$761

(3,991)                  (22.9)                  (26.9) (933)                  (22.9)                  (26.9)
0                      N/A                      N/A 0                      N/A                      N/A

($4,924)	(22.9)	(26.9)

(8,729)                  (16.7)                  (18.6) (657)                  (17.6)                  (18.6) (123)                  (22.7)                  (18.6) (70)                  (26.1)                  (26.1) (177)                  (24.2)                  (26.0)

($9,756)	(17.0)	(18.8)

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

(2,068)                   670.8                  (70.3) 0                      N/A                      N/A

($2,068)	670.8	(70.3)

3601 - Workers' Compensation Insurance, certificated positions

360100 - W/C CERT                                                                                      0                                  0 $0                               $0

3602 - Workers' Compensation Insurance, classified positions

360200 - W/C CLASS                                                                             2,826                          2,870 $2,826                        $2,870

3702 - OPEB, Allocated, classified positions

370200 - RETIREE BENEFIT CLASSIFIED	9,538	9,688

$9,538	$9,688

3901 - Other Benefits, certificated positions

390103 - SELF INSUR CERT                                                                          0                                  0 390104 - AB 1522 ACCRUAL                                                                        0                                  0

$0	$0

0                                  0 $0                               $0

2,098                           (728) $2,098                        ($728)

7,081                       (2,457) $7,081                     ($2,457)

0                                  0 0                                  0

$0	$0

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

(772)                  (25.8)                  (26.9) ($772)                  (25.8)                  (26.9)

(2,607)                  (25.8)                  (26.9) ($2,607)                  (25.8)                  (26.9)

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

$0	N/A	N/A

127

Fund: 67 SubFund: -

3000 - 3999 Employee Benefits

3902 - Other Benefits, classified positions

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

390203 - SELF INSUR CLASS 390293 - SELF INSUR CLASS

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

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

430005 - FOOD/IN-HOUSE MEETINGS 430008 - SUPPLIES NON-CLASSROOM

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

4000 - 4999 Books and Supplies

Percent of Total

942 0

$942

$130,423 0.2% 0.5%

0 565,888

$565,888

0 $0

$565,888

0.7%

957 0

$957

$141,787 0.2% 0.5%

500 801,735

$802,235

0 $0

$802,235

1.0%

699 0

$699

$106,440 0.1% 0.4%

0 801,735

$801,735

0 $0

$801,735

1.0%

(243) 0

($243)

($23,982)

0 235,847

$235,847

0 $0

$235,847

(258) 0

($258)

($35,346)

(500) 0

($500)

0 $0

($500)

(25.8)                  (26.9) N/A                      N/A

(25.8)	(26.9)

(18.4)	(24.9)

N/A                (100.0) 41.7                       0.0

41.7	(0.1)

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

41.7	(0.1)

128

Fund: 67 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5710 - Transfers of Direct Costs

First Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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                             500                                  0

$0	$500	$0

0                                  0 $0                               $0

0                                  0 0                          (500)

$0	($500)

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

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

N/A	(100.0)

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES 580005 - LEGAL SERVICES 580010 - SOFTWARE LICENSE
580041 - HEALTH CONTRACT/MEDICAL/RX 580042 - HEALTH CONTRACT/HEALTH 580043 - HEALTH CONTRACT/DENTAL 580044 - HEALTH CONTRACT/VISION 580045 - HEALTH CONTRACT-LIFE
580046 - CONTRACT/DISABILITY 580047 - HEALTH EXP - LIABILITY ADJ

5900 - Communications

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

5000 - 5999 Services and Other Operating Expenditures Percent of Total
7600 - 7629 Interfund Transfers Out

7619 - Other Authorized Interfund Transfers Out

761900 - TRANSFER TO GENERAL FUND 761914 - TRANSFER TO SPEC RES/CAP PROJ

7600 - 7629 Interfund Transfers Out

Percent of Total

1,538,981 0 0
17,310,952 48,802,388 3,880,422 802,201
0 31,574
4,266,170

$76,632,689

0 810
1,247

$2,057

$76,634,746 98.8%

0 0

$0

$0

0.0%

1,300,265 0 0
17,531,335 54,556,481 4,020,214 813,693
0 91,659 586,121

$78,899,768

0 810
1,400

$2,210

$78,902,478 98.5%

0 0

$0

$0

0.0%

1,345,880 0
1,000 15,851,131 53,411,578 4,027,129 811,251
0 92,500
3,681,961

$79,222,430

0 0
1,400

$1,400

$79,223,830 98.7%

0 0

$0

$0

0.0%

(193,101) 0
1,000 (1,459,821) 4,609,191 146,707 9,049
0 60,926
(584,209)

$2,589,741

0 (810) 153

($657)

$2,589,084

0 0

$0

$0

45,615 0 1,000
(1,680,204) (1,144,903) 6,915 (2,442)
0 841
3,095,841

$322,662

0 (810) 0

($810)

$321,352

0 0

$0

$0

(12.5) N/A N/A (8.4) 9.4 3.8 1.1 N/A 193.0 (13.7)

3.4

N/A (100.0) 12.3

(31.9)

3.4

N/A N/A

N/A

N/A

3.5 N/A N/A (9.6) (2.1) 0.2 (0.3) N/A 0.9 528.2

0.4

N/A (100.0) 0.0

(36.7)

0.4

N/A N/A

N/A

N/A

129

Fund: 68 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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	$0	$0	$3,987,732	$3,987,732	$3,987,732	N/A	N/A
	
8600 - 8799 Other Local Revenue

8674 - In-District Premiums/Contributions 867400 - IN DISTRICT PREMIUMS/CONTRIB

8600 - 8799 Other Local Revenue

Percent of Total

0                                  0                  3,987,732 $0                               $0                $3,987,732

$0	$0	$3,987,732

N/A	N/A	100.0%

3,987,732 $3,987,732

$3,987,732

3,987,732                      N/A                      N/A $3,987,732                     N/A                     N/A

$3,987,732	N/A	N/A

130

Fund: 68 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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	$0	$0	$3,987,732	$3,987,732	$3,987,732	N/A	N/A
	
3000 - 3999 Employee Benefits

3601 - Workers' Compensation Insurance, certificated positions

360100 - W/C CERT                                                                                      0 $0

3000 - 3999 Employee Benefits                                                                                $0 Percent of Total                                                                                         N/A
1000 - 3999 Employee Compensation % of Total	N/A

5000 - 5999 Services and Other Operating Expenditures

5450 - Other Insurance

545005 - WORKERS' COMPENSATION                                                      0 $0

5750 - Transfers of Direct Costs - Interfund

575040 - DIRECT COST/GAD/INTERF	0

$0

0                                  0 $0                               $0

$0	$0 N/A                           0.0% N/A                           0.0%

0                  1,020,000 $0                $1,020,000

0	2,500

$0	$2,500

0 $0

$0

1,020,000 $1,020,000

2,500

$2,500

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

$0	N/A	N/A

1,020,000                      N/A                      N/A $1,020,000                     N/A                     N/A

2,500	N/A	N/A

$2,500	N/A	N/A

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES 580049 - WORKERS' COMP

5000 - 5999 Services and Other Operating Expenditures

Percent of Total

0                                  0                          7,517 0                                  0                  2,957,715

$0	$0	$2,965,232

$0	$0	$3,987,732

N/A	N/A	100.0%

7,517 2,957,715

$2,965,232

$3,987,732

7,517                      N/A                      N/A 2,957,715                      N/A                      N/A

$2,965,232	N/A	N/A

$3,987,732	N/A	N/A

131