2022-2023 BUDGET TRANSFERS

September 6, 2023

DISTRICT ADMINISTRATION Corrine Folmer, Ed.D., Superintendent Norm Anderson, Deputy Superintendent
Marc Hammack, Ed.D., Associate Superintendent, School Leadership Barry S. Jager, Jr., Associate Superintendent, Human Resources & Human
Michael Johnston, Associate Superintendent, Administrative Services Susan Rutledge, Assistant Superintendent, Business Services
Kyle Ellis, Assistant Director, Budget & Finance

GOVERNING BOARD David DeFrank, Board President
Hugh Awtrey, Board Vice President Steven G. Fogg, M.D., Board Clerk Deena L. Combs-Flores, Board Member Clinton Olivier, Board Member
Tiffany Stoker Madsen, Board Member Yolanda Moore, Board Member

Clovis Unified School District Budget by Fund and Object

Fiscal Year 2023 and Budget End Date: 6/30/2023

01 - GENERAL FUND

Revenue

8011 - LCFF State Aid - Current Year

8012 - Education Protection Account State Aid - Current Year 8015 - Charter Schools General Purpose Entitlement - State Aid 8019 - LCFF/Revenue Limit State Aid - Prior Years
8021 - Homeowners' Exemptions

8029 - Other Subventions/In-Lieu Taxes 8041 - Secured Roll Taxes
8042 - Unsecured Roll Taxes 8043 - Prior Years' Taxes 8044 - Supplemental Taxes
8045 - Education Revenue Augmentation Fund (ERAF)

8046 - Supplemental Educational Revenue Augmentation Fund (SERAF) 8047 - Community Redevelopment Funds
8082 - Other In-Lieu Taxes

8089 - Less: Non-LCFF (50 Percent) Adjustment 8091 - LCFF Transfers - Current Year
8092 - PERS Reduction Transfer

8096 - Transfers to Charter Schools in Lieu of Property Taxes 8181 - Special Education - Entitlement
8182 - Special Education - Discretionary Grants 8281 - FEMA
8285 - Interagency Contracts Between LEAs

8287 - Pass-Through Revenues from Federal Sources 8290 - All Other Federal Revenue
8311 - Other State Apportionments - Current Year 8319 - Other State Apportionments - Prior Years 8434 - Class Size Reduction, Grades K-3
8520 - Child Nutrition

8550 - Mandated Cost Reimbursements 8560 - State Lottery Revenue
8590 - All Other State Revenue

8631 - Sale of Equipment and Supplies 8639 - All Other Sales
8650 - Leases and Rentals 8660 - Interest
8662 - Net Increase (Decrease) in the Fair Value of Investments 8677 - Interagency Services Between LEAs
8689 - All Other Fees and Contracts

8691 - Plus: Miscellaneous Funds Non-LCFF (50 Percent) Adjustment 8699 - All Other Local Revenue
8783 - All Other Transfers from JPAs

8912 - Between General Fund and Special Reserve Fund 8919 - Other Authorized Interfund Transfers In
8972 - Proceeds from Capital Leases

8980 - Contributions from Unrestricted Revenues 8990 - Contributions from Restricted Revenues

Expense

1100 - Certificated Teachers' Salaries 1200 - Certificated Pupil Support Salaries
1300 - Certificated Supervisors' and Administrators' Salaries 1900 - Other Certificated Salaries
2100 - Classified Instructional Salaries

Adopted Budget 6/8/2022

$255,296,391 $108,249,547 $0
$0 $668,648 $9,231
$90,559,866 $4,288,403 $153,489 $1,093,609 ($3,318,313) $0
$0 $0 $0 $0 $0
($1,768,186) $7,498,227 $700,159
$0 $0 $0
$67,664,306 $36,857,452 $0
$0 $0
$1,744,958 $9,195,134 $90,208,169 $25,000 $194,978 $36,000 $925,000
$0 $0
$6,947,345 $0 $5,903,645 $1,451,590 $0 $836,000 $0
$0 $0
$685,420,647

$175,525,745 $21,123,213 $16,394,462 $6,816,634
$20,961,161

Budget 6/30/2023

$329,299,795 $34,583,480 $0 $1,247,086 $657,200 $10,037 $98,751,299 $4,472,600 $676,876 $996,204 ($2,665,021) $0 $3,527,342 $8,522 ($4,261)
$0 $0
($2,506,010) $7,793,453 $2,438,713 $0
$0 $0
$35,804,453 $37,513,374 ($125,687) $0 $3,627,012 $1,741,145 $12,583,482 $102,133,870 $32,720 $171,439 $31,350 $4,228,377 ($5,601,456) $0 $6,618,199 $4,261 $10,035,894 $1,377,702 $0
$332,806 $0 $0 $0
$689,796,254

$192,149,607 $22,374,996 $18,421,944 $11,696,206
$21,974,483

Increase (Decrease)

$74,003,404 ($73,666,067) $0 $1,247,086 ($11,448) $806 $8,191,433 $184,197 $523,387 ($97,405) $653,292
$0 $3,527,342 $8,522 ($4,261) $0
$0 ($737,824) $295,226 $1,738,554 $0
$0 $0
($31,859,853) $655,922 ($125,687)
$0 $3,627,012 ($3,813) $3,388,348 $11,925,701 $7,720 ($23,539) ($4,650) $3,303,377 ($5,601,456) $0 ($329,146) $4,261 $4,132,249 ($73,888)
$0 ($503,194) $0
$0 $0
$4,375,607

$16,623,862 $1,251,783 $2,027,483 $4,879,572
$1,013,322

Clovis Unified School District Budget by Fund and Object

Fiscal Year 2023 and Budget End Date: 6/30/2023 2200 - Classified Support Salaries
2300 - Classified Supervisors' and Administrators' Salaries 2400 - Clerical, Technical, and Office Staff Salaries
2900 - Other Classified Salaries

3101 - State Teachers' Retirement System, certificated positions 3102 - State Teachers' Retirement System, classified positions 3201 - Public Employees' Retirement System, certificated positions 3202 - Public Employees' Retirement System, classified positions 3301 - OASDI/Medicare/Alternative, certificated positions
3302 - OASDI/Medicare/Alternative, classified positions 3401 - Health & Welfare Benefits, certificated positions 3402 - Health & Welfare Benefits, classified positions
3501 - State Unemployment Insurance, certificated positions 3502 - State Unemployment Insurance, classified positions 3601 - Workers' Compensation Insurance, certificated positions 3602 - Workers' Compensation Insurance, classified positions 3701 - OPEB, Allocated, certificated positions
3702 - OPEB, Allocated, classified positions 3801 - PERS Reduction, certificated positions 3802 - PERS Reduction, classified positions 3901 - Other Benefits, certificated positions 3902 - Other Benefits, classified positions
4100 - Approved Textbooks and Core Curricula Materials 4200 - Books and Other Reference Materials
4300 - Materials and Supplies 4400 - Noncapitalized Equipment 4700 - Food
5100 - Subagreements for Services 5200 - Travel and Conferences 5300 - Dues and Memberships 5400 - Insurance
5500 - Operations and Housekeeping Services

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements 5710 - Transfers of Direct Costs
5750 - Transfers of Direct Costs - Interfund

5800 - Professional/Consulting Services and Operating Expenditures 5900 - Communications
6170 - Land Improvements

6200 - Buildings and Improvements of Buildings 6400 - Equipment
7130 - State Special Schools

7142 - Other Tuition, Excess Costs, and/or Deficit Payments to County Offices 7283 - All Other Transfers to JPAs
7310 - Transfers of Indirect Costs

7350 - Transfers of Indirect Costs - Interfund 7438 - Debt Service - Interest
7439 - Other Debt Service - Principal

7611 - From General Fund to Child Development Fund 7612 - Between General Fund and Special Reserve Fund
7615 - From General, Special Reserve, and Building Funds to Deferred Maintenance Fund 7619 - Other Authorized Interfund Transfers Out
9620 - Due to Student Groups/Other Agencies

Adopted Budget 6/8/2022

$30,182,850 $11,539,111 $19,148,895 $11,934,089 $65,473,276 $791,964 $482,738 $20,790,539 $3,364,349 $6,860,742 $34,789,589 $18,672,254 $1,085,887 $471,338 $2,618,844 $1,114,485 $8,064,994 $2,605,286 $0
$0 $893,214 $404,775 $5,755,345 $32,056
$112,858,370 $9,291,967 $0 $4,108,356 $1,586,215 $74,876 $2,814,759 $11,208,625 $8,698,179 $0 ($409,627) $13,515,068 $952,701 $90,000 $4,022,414 $383,539 $20,000
$0 $1,425,946 $0 ($1,590,834) $11,943 $419,547
$0 $2,937,211 $0 $4,533,855 $0
$664,850,946

Budget 6/30/2023

$31,786,115 $12,242,889 $20,311,501 $12,159,892 $64,657,113 $748,845 $537,025 $21,758,141 $3,609,747 $6,927,877 $35,251,660 $19,755,027 $1,194,237 $477,501 $2,935,679 $1,160,268 $7,380,394 $2,438,467 $0
$0 $1,057,128 $421,595 $7,261,421 $138,461 $23,226,032 $7,838,749 $87,336 $5,282,537 $2,575,135 $68,903 $3,227,420 $13,825,828 $8,716,495 ($2) ($4,242,247) $12,472,970 $1,063,636 $230,258 $5,896,684 $535,989 $23,305 $22,968 $1,524,424 $0 ($1,859,625) $11,943 $419,547
$0 $4,288,089 $0 $6,433,855 $0
$612,498,446

Increase (Decrease)

$1,603,265 $703,778 $1,162,606 $225,803 ($816,164) ($43,119) $54,287 $967,602 $245,397 $67,135 $462,071 $1,082,773 $108,350 $6,163 $316,835 $45,783 ($684,600) ($166,819) $0
$0 $163,914 $16,819 $1,506,075 $106,404
($89,632,338) ($1,453,218) $87,336 $1,174,181 $988,920 ($5,973) $412,661 $2,617,203 $18,317
($2) ($3,832,620) ($1,042,098) $110,936 $140,258 $1,874,270 $152,450 $3,305 $22,968 $98,478
$0 ($268,791) $0
$0 $0
$1,350,878 $0 $1,900,000 $0
($52,352,500)

Clovis Unified School District Budget by Fund and Object

Fiscal Year 2023 and Budget End Date: 6/30/2023

08 - STUDENT ACTIVITY SPECIAL REVEN

Revenue

8699 - All Other Local Revenue

Expense

4300 - Materials and Supplies

Adopted Budget 6/8/2022

$0 $0

$0

$0

Budget 6/30/2023

$7,047,130 $7,047,130

$7,055,530

$7,055,530

Increase (Decrease)

$7,047,130 $7,047,130

$7,055,530

$7,055,530

Clovis Unified School District Budget by Fund and Object

Fiscal Year 2023 and Budget End Date: 6/30/2023

09 - CHARTER SCHOOLS

Revenue

8011 - LCFF State Aid - Current Year

8012 - Education Protection Account State Aid - Current Year 8015 - Charter Schools General Purpose Entitlement - State Aid 8019 - LCFF/Revenue Limit State Aid - Prior Years
8091 - LCFF Transfers - Current Year

8096 - Transfers to Charter Schools in Lieu of Property Taxes 8099 - LCFF/Revenue Limit Transfers - Prior Years
8290 - All Other Federal Revenue

8550 - Mandated Cost Reimbursements 8560 - State Lottery Revenue
8590 - All Other State Revenue 8660 - Interest
8662 - Net Increase (Decrease) in the Fair Value of Investments 8689 - All Other Fees and Contracts
8980 - Contributions from Unrestricted Revenues 8990 - Contributions from Restricted Revenues

Expense

1100 - Certificated Teachers' Salaries 1200 - Certificated Pupil Support Salaries
1300 - Certificated Supervisors' and Administrators' Salaries 1900 - Other Certificated Salaries
2100 - Classified Instructional Salaries

2300 - Classified Supervisors' and Administrators' Salaries 2400 - Clerical, Technical, and Office Staff Salaries
2900 - Other Classified Salaries

3101 - State Teachers' Retirement System, certificated positions 3102 - State Teachers' Retirement System, classified positions 3201 - Public Employees' Retirement System, certificated positions 3202 - Public Employees' Retirement System, classified positions 3301 - OASDI/Medicare/Alternative, certificated positions
3302 - OASDI/Medicare/Alternative, classified positions 3401 - Health & Welfare Benefits, certificated positions 3402 - Health & Welfare Benefits, classified positions
3501 - State Unemployment Insurance, certificated positions 3502 - State Unemployment Insurance, classified positions 3601 - Workers' Compensation Insurance, certificated positions 3602 - Workers' Compensation Insurance, classified positions 3701 - OPEB, Allocated, certificated positions
3702 - OPEB, Allocated, classified positions 3802 - PERS Reduction, classified positions 3901 - Other Benefits, certificated positions 3902 - Other Benefits, classified positions
4100 - Approved Textbooks and Core Curricula Materials 4300 - Materials and Supplies
4400 - Noncapitalized Equipment 5100 - Subagreements for Services 5200 - Travel and Conferences 5300 - Dues and Memberships
5500 - Operations and Housekeeping Services

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements 5710 - Transfers of Direct Costs
5750 - Transfers of Direct Costs - Interfund

Adopted Budget 6/8/2022

$3,126,805 $1,733,966 $0
$0 $0
$1,525,430 $0 $0
$23,370 $131,556 $0 $110,000 $0 $7,900 $0
$0 $6,659,027

$2,700,285 $589,433 $151,084 $0 $376,846 $0 $248,954 $155,109 $601,111 $3,821 $22,633 $157,746 $53,517 $48,322 $533,449 $181,280 $16,205 $3,316 $38,802 $7,961 $128,412 $19,523
$0 $13,216 $2,685 $4,200 $161,890 $323,675 $0 $20,868 $1,970 $33,000 $56,417 $0
$5,050

Budget 6/30/2023

$7,153,446 $806,817 $0
$61,417 $0
$2,030,530 $0 $146,214 $31,802 $295,375 $1,258,395 $159,114 ($167,721) $966
$0 $0
$11,776,354

$3,655,701 $451,619 $202,509 $119,571 $129,114 $0 $256,846 $42,052 $819,614 $0
$25,465 $108,062 $66,922 $31,415 $604,366 $116,922 $21,621 $2,059 $53,153 $5,111 $140,890 $12,682 $0 $18,467 $1,712 $0 $62,117 $92,445 $0 $5,890 $485 $29,023 $60,483 $2
$1,940

Increase (Decrease)

$4,026,641 ($927,149) $0
$61,417 $0 $505,100 $0 $146,214 $8,432 $163,819
$1,258,395 $49,114 ($167,721) ($6,934) $0
$0 $5,117,327

$955,416 ($137,814) $51,425 $119,571 ($247,732) $0
$7,892 ($113,057) $218,503 ($3,821) $2,832 ($49,684) $13,405 ($16,907) $70,917 ($64,358) $5,416 ($1,257) $14,351 ($2,850) $12,478 ($6,841) $0
$5,251 ($973) ($4,200) ($99,773) ($231,230) $0 ($14,978) ($1,485) ($3,977) $4,066
$2

($3,110)

Clovis Unified School District Budget by Fund and Object

Fiscal Year 2023 and Budget End Date: 6/30/2023

5800 - Professional/Consulting Services and Operating Expenditures 5900 - Communications
6200 - Buildings and Improvements of Buildings 7310 - Transfers of Indirect Costs
7350 - Transfers of Indirect Costs - Interfund

7619 - Other Authorized Interfund Transfers Out

Adopted Budget 6/8/2022

$336,922 $3,564 $0
$0 $134,480 $0
$7,135,746

Budget 6/30/2023

$469,297 $8,596 $0
$0 $255,437 $0
$7,871,588

Increase (Decrease)

$132,375 $5,032 $0
$0 $120,957 $0
$735,842

Clovis Unified School District Budget by Fund and Object

Fiscal Year 2023 and Budget End Date: 6/30/2023

11 - ADULT EDUCATION FUND

Revenue

8285 - Interagency Contracts Between LEAs

Adopted Budget 6/8/2022

$0

Budget 6/30/2023

$0

Increase (Decrease)

$0

8290 - All Other Federal Revenue

8311 - Other State Apportionments - Current Year 8319 - Other State Apportionments - Prior Years 8590 - All Other State Revenue
8660 - Interest

8662 - Net Increase (Decrease) in the Fair Value of Investments 8671 - Adult Education Fees
8677 - Interagency Services Between LEAs 8689 - All Other Fees and Contracts
8699 - All Other Local Revenue

8919 - Other Authorized Interfund Transfers In 8980 - Contributions from Unrestricted Revenues

Expense

1100 - Certificated Teachers' Salaries 1200 - Certificated Pupil Support Salaries
1300 - Certificated Supervisors' and Administrators' Salaries 1900 - Other Certificated Salaries
2100 - Classified Instructional Salaries 2200 - Classified Support Salaries
2300 - Classified Supervisors' and Administrators' Salaries 2400 - Clerical, Technical, and Office Staff Salaries
2900 - Other Classified Salaries

3101 - State Teachers' Retirement System, certificated positions 3102 - State Teachers' Retirement System, classified positions 3201 - Public Employees' Retirement System, certificated positions 3202 - Public Employees' Retirement System, classified positions 3301 - OASDI/Medicare/Alternative, certificated positions
3302 - OASDI/Medicare/Alternative, classified positions 3401 - Health & Welfare Benefits, certificated positions 3402 - Health & Welfare Benefits, classified positions
3501 - State Unemployment Insurance, certificated positions 3502 - State Unemployment Insurance, classified positions 3601 - Workers' Compensation Insurance, certificated positions 3602 - Workers' Compensation Insurance, classified positions 3701 - OPEB, Allocated, certificated positions
3702 - OPEB, Allocated, classified positions 3802 - PERS Reduction, classified positions 3901 - Other Benefits, certificated positions 3902 - Other Benefits, classified positions
4100 - Approved Textbooks and Core Curricula Materials 4300 - Materials and Supplies
4400 - Noncapitalized Equipment 5200 - Travel and Conferences 5300 - Dues and Memberships
5500 - Operations and Housekeeping Services

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements 5710 - Transfers of Direct Costs
5750 - Transfers of Direct Costs - Interfund

5800 - Professional/Consulting Services and Operating Expenditures 5900 - Communications
6170 - Land Improvements

$1,020,000 $0 $0
$2,832,466 $30,000
$0 $1,093,000 $0
$0 $402,050 $846,880 $0 $6,224,396

$1,391,748 $259,166 $360,515 $78,141 $34,738 $80,793 $238,365 $1,009,995 $157,100 $381,661 $21,540 $8,905 $346,964 $34,111 $106,524 $345,896 $284,623 $10,339 $7,916 $24,956 $18,081 $80,555 $52,267
$0 $8,443 $6,077 $80,000 $233,102 $116,558 $35,424 $5,595 $90,702 $9,698 $0 $5,050 $525,742 $36,624
$0

$1,039,641 $0 $0
$2,778,478 $42,159 $13,499 $1,235,474 $0
$0 $527,824 $846,880 $0 $6,483,955

$1,474,400 $282,979 $392,961 $76,368 $37,138 $90,214 $258,073 $975,354 $203,811 $368,701 $19,626 $30,551 $324,490 $36,623 $104,843 $335,815 $276,723 $10,743 $7,302 $26,721 $18,656 $59,651 $38,484
$0 $9,102 $7,998 $77,099 $236,821 $35,464 $30,518 $4,130 $87,582 $11,562 $0 $1,069 $503,041 $32,774
$0

$19,641 $0 $0
($53,988) $12,159 $13,499 $142,474 $0
$0 $125,774 $0
$0 $259,559

$82,652 $23,814 $32,445 ($1,773) $2,400 $9,421 $19,708 ($34,641) $46,711 ($12,960) ($1,914) $21,646 ($22,473) $2,513 ($1,681) ($10,081) ($7,900) $403 ($614) $1,764 $575 ($20,904) ($13,783) $0
$659 $1,922 ($2,901) $3,719 ($81,094) ($4,906) ($1,465) ($3,120) $1,864 $0 ($3,981) ($22,701) ($3,849)
$0

Clovis Unified School District Budget by Fund and Object

Fiscal Year 2023 and Budget End Date: 6/30/2023 6200 - Buildings and Improvements of Buildings 7350 - Transfers of Indirect Costs - Interfund
7619 - Other Authorized Interfund Transfers Out

Adopted Budget 6/8/2022

$0 $126,108 $0
$6,614,021

Budget 6/30/2023

$26,831 $127,616 $0
$6,641,835

Increase (Decrease)

$26,831 $1,508 $0
$27,814

Clovis Unified School District Budget by Fund and Object

Fiscal Year 2023 and Budget End Date: 6/30/2023

12 - CHILD DEVELOPMENT FUND

Revenue

8290 - All Other Federal Revenue

8530 - Child Development Apportionments 8590 - All Other State Revenue
8660 - Interest

8662 - Net Increase (Decrease) in the Fair Value of Investments 8673 - Child Development Parent Fees
8689 - All Other Fees and Contracts 8699 - All Other Local Revenue
8911 - To Child Development Fund from General Fund 8919 - Other Authorized Interfund Transfers In
8979 - All Other Financing Sources

8980 - Contributions from Unrestricted Revenues 8990 - Contributions from Restricted Revenues

Expense

1100 - Certificated Teachers' Salaries 1200 - Certificated Pupil Support Salaries
1300 - Certificated Supervisors' and Administrators' Salaries 2100 - Classified Instructional Salaries
2200 - Classified Support Salaries

2300 - Classified Supervisors' and Administrators' Salaries 2400 - Clerical, Technical, and Office Staff Salaries
2900 - Other Classified Salaries

3101 - State Teachers' Retirement System, certificated positions 3102 - State Teachers' Retirement System, classified positions 3201 - Public Employees' Retirement System, certificated positions 3202 - Public Employees' Retirement System, classified positions 3301 - OASDI/Medicare/Alternative, certificated positions
3302 - OASDI/Medicare/Alternative, classified positions 3401 - Health & Welfare Benefits, certificated positions 3402 - Health & Welfare Benefits, classified positions
3501 - State Unemployment Insurance, certificated positions 3502 - State Unemployment Insurance, classified positions 3601 - Workers' Compensation Insurance, certificated positions 3602 - Workers' Compensation Insurance, classified positions 3701 - OPEB, Allocated, certificated positions
3702 - OPEB, Allocated, classified positions 3802 - PERS Reduction, classified positions 3901 - Other Benefits, certificated positions 3902 - Other Benefits, classified positions 4300 - Materials and Supplies
4400 - Noncapitalized Equipment 5100 - Subagreements for Services 5200 - Travel and Conferences 5300 - Dues and Memberships
5500 - Operations and Housekeeping Services

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements 5710 - Transfers of Direct Costs
5750 - Transfers of Direct Costs - Interfund

5800 - Professional/Consulting Services and Operating Expenditures 5900 - Communications
6170 - Land Improvements

6200 - Buildings and Improvements of Buildings

Adopted Budget 6/8/2022

$0 $0
$12,548,889 $0 $0
$194,789 $5,681,871 $0
$0 $0 $0 $0 $0
$18,425,549

$2,032,273 $119,549 $409,195 $4,593,485 $500 $339,904 $472,604 $1,304,000 $370,278 $77,147 $24,148 $881,605 $61,868 $378,995 $204,411 $327,572 $12,381 $23,993 $29,715 $70,271 $34,311 $50,878
$0 $10,190 $25,810
$4,692,300 $65,237
$0 $25,534 $2,228 $0 $165,720 $0 $370,577 $163,215 $53,920 $100,000
$0

Budget 6/30/2023

$246,910 $0
$26,671,469 $228,940 ($572,244) $20,458 $5,067,836 $0
$0 $0 $0 $0 $0
$31,663,370

$2,251,594 $177,547 $825,581 $5,305,541 $4,620 $664,410 $624,968 $217,701 $485,632 $48,836 $28,125 $1,288,661 $75,572 $466,784 $260,433 $323,010 $16,009 $33,789 $38,893 $81,739 $47,213 $44,403
$0 $13,230 $28,247
$1,208,780 $427,467 $0
$51,679 $1,288 $0 $411,984 $0
$4,221,427 $245,063 $23,402 $80,867
$1,090,892

Increase (Decrease)

$246,910 $0
$14,122,580 $228,940 ($572,244) ($174,331) ($614,035) $0
$0 $0 $0 $0 $0
$13,237,821

$219,322 $57,998 $416,386 $712,056 $4,120 $324,506 $152,364 ($1,086,299) $115,354 ($28,311) $3,977 $407,056 $13,704 $87,788 $56,022 ($4,563) $3,627 $9,795 $9,177 $11,468 $12,902 ($6,474)
$0 $3,040 $2,437
($3,483,520) $362,230
$0 $26,145 ($940) $0 $246,264 $0
$3,850,850 $81,848 ($30,518) ($19,133)
$1,090,892

Clovis Unified School District Budget by Fund and Object

Fiscal Year 2023 and Budget End Date: 6/30/2023

6400 - Equipment

Adopted Budget 6/8/2022

$0

Budget 6/30/2023

$0

Increase (Decrease)

$0

7350 - Transfers of Indirect Costs - Interfund 7439 - Other Debt Service - Principal
7619 - Other Authorized Interfund Transfers Out

$833,313 $42,000 $0
$18,369,129

$954,878 $252,000 $0
$22,322,266

$121,565 $210,000 $0
$3,953,137

Clovis Unified School District Budget by Fund and Object

Fiscal Year 2023 and Budget End Date: 6/30/2023

13 - CAFETERIA FUND

Revenue

8220 - Child Nutrition Programs 8221 - Donated Food Commodities 8290 - All Other Federal Revenue 8520 - Child Nutrition
8634 - Food Service Sales 8660 - Interest
8662 - Net Increase (Decrease) in the Fair Value of Investments

Expense

2200 - Classified Support Salaries

2300 - Classified Supervisors' and Administrators' Salaries 2400 - Clerical, Technical, and Office Staff Salaries
2900 - Other Classified Salaries

3102 - State Teachers' Retirement System, classified positions 3202 - Public Employees' Retirement System, classified positions 3302 - OASDI/Medicare/Alternative, classified positions
3402 - Health & Welfare Benefits, classified positions

3502 - State Unemployment Insurance, classified positions 3602 - Workers' Compensation Insurance, classified positions 3702 - OPEB, Allocated, classified positions
3802 - PERS Reduction, classified positions 3902 - Other Benefits, classified positions 4300 - Materials and Supplies
4400 - Noncapitalized Equipment 4700 - Food
5200 - Travel and Conferences 5300 - Dues and Memberships
5500 - Operations and Housekeeping Services

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements 5710 - Transfers of Direct Costs
5750 - Transfers of Direct Costs - Interfund

5800 - Professional/Consulting Services and Operating Expenditures 5900 - Communications
6200 - Buildings and Improvements of Buildings 6400 - Equipment
7350 - Transfers of Indirect Costs - Interfund 7438 - Debt Service - Interest
7439 - Other Debt Service - Principal

7619 - Other Authorized Interfund Transfers Out

Adopted Budget 6/8/2022

$11,543,025 $1,100,000 $0 $3,549,574 $971,146 $26,215
$0 $17,189,960

$4,269,707 $1,470,465 $162,199 $21,437
$0 $1,140,779 $434,106 $1,484,604 $30,797 $71,112 $161,919 $0
$25,215 $250,400 $295,960 $7,023,669 $23,000 $3,762 $24,600 $558,083 $0
$26,450 $4,000 $7,016 $0
$0 $496,933 $0
$0 $0
$17,986,213

Budget 6/30/2023

$12,178,017 $1,554,018 $0 $12,984,110 $143,567 $113,192 $47,379 $27,020,284

$4,414,579 $1,553,444 $177,420 $6,886
$0 $1,343,830 $431,293 $1,506,827 $29,647 $73,642 $150,538 $0
$25,179 $456,393 $527,300 $8,657,722 $11,988 $4,372
$0 $94,443 $0 $16,777 $6,063 $8,528 $15,010 $311,058 $521,694 $177,200 $220,000 $0
$20,741,832

Increase (Decrease)

$634,992 $454,018 $0 $9,434,536 ($827,579) $86,977 $47,379 $9,830,323

$144,872 $82,979 $15,221 ($14,551) $0 $203,051 ($2,813) $22,223 ($1,150) $2,530 ($11,381) $0
($36) $205,993 $231,340 $1,634,053 ($11,012) $610 ($24,600) ($463,640) $0 ($9,673) $2,063 $1,512 $15,010 $311,058 $24,761 $177,200 $220,000 $0
$2,755,619

Clovis Unified School District Budget by Fund and Object

Fiscal Year 2023 and Budget End Date: 6/30/2023

14 - DEFERRED MAINTENANCE FUND

Revenue 8660 - Interest
8662 - Net Increase (Decrease) in the Fair Value of Investments 8699 - All Other Local Revenue
8915 - To Deferred Maintenance Fund from General, Special Reserve and Building Funds 8919 - Other Authorized Interfund Transfers In

Expense

2200 - Classified Support Salaries

3202 - Public Employees' Retirement System, classified positions 3302 - OASDI/Medicare/Alternative, classified positions
3402 - Health & Welfare Benefits, classified positions

3502 - State Unemployment Insurance, classified positions 3602 - Workers' Compensation Insurance, classified positions 3702 - OPEB, Allocated, classified positions
3802 - PERS Reduction, classified positions 3902 - Other Benefits, classified positions 4400 - Noncapitalized Equipment
5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements 5710 - Transfers of Direct Costs
5750 - Transfers of Direct Costs - Interfund

5800 - Professional/Consulting Services and Operating Expenditures 6170 - Land Improvements
6200 - Buildings and Improvements of Buildings

7619 - Other Authorized Interfund Transfers Out

Adopted Budget 6/8/2022

$1,000 $0 $0 $0
$2,800,000 $2,801,000

$0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$401,000 $0 $0 $0
$1,600,000 $800,000 $0
$2,801,000

Budget 6/30/2023

$23,239 ($60,082) $0
$0 $3,800,000 $3,763,157

$0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$886,287 $0
$39 $0
$593,194 $853,017 $0
$2,332,537

Increase (Decrease)

$22,239 ($60,082) $0
$0 $1,000,000 $962,157

$0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$485,287 $0
$39 $0
($1,006,806) $53,017
$0

($468,463)

Clovis Unified School District Budget by Fund and Object

Fiscal Year 2023 and Budget End Date: 6/30/2023

21 - BUILDING FUND

Revenue

8625 - Community Redevelopment Funds Not Subject to LCFF Deduction 8660 - Interest
8662 - Net Increase (Decrease) in the Fair Value of Investments 8689 - All Other Fees and Contracts
8699 - All Other Local Revenue

8919 - Other Authorized Interfund Transfers In 8951 - Proceeds from Sale of Bonds
8971 - Proceeds from Certificates of Participation 8972 - Proceeds from Capital Leases
8980 - Contributions from Unrestricted Revenues

Expense

2300 - Classified Supervisors' and Administrators' Salaries 2400 - Clerical, Technical, and Office Staff Salaries
3101 - State Teachers' Retirement System, certificated positions 3102 - State Teachers' Retirement System, classified positions 3202 - Public Employees' Retirement System, classified positions 3301 - OASDI/Medicare/Alternative, certificated positions
3302 - OASDI/Medicare/Alternative, classified positions 3402 - Health & Welfare Benefits, classified positions
3501 - State Unemployment Insurance, certificated positions 3502 - State Unemployment Insurance, classified positions 3601 - Workers' Compensation Insurance, certificated positions 3602 - Workers' Compensation Insurance, classified positions 3702 - OPEB, Allocated, classified positions
3802 - PERS Reduction, classified positions 3901 - Other Benefits, certificated positions 3902 - Other Benefits, classified positions 4300 - Materials and Supplies
4400 - Noncapitalized Equipment 5200 - Travel and Conferences
5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements 5710 - Transfers of Direct Costs
5750 - Transfers of Direct Costs - Interfund

5800 - Professional/Consulting Services and Operating Expenditures 5900 - Communications
6100 - Land

6170 - Land Improvements

6200 - Buildings and Improvements of Buildings 6400 - Equipment
7283 - All Other Transfers to JPAs 7438 - Debt Service - Interest
7439 - Other Debt Service - Principal

7613 - To State School Building Fund/County School Facilities Fund from All Other Funds

7619 - Other Authorized Interfund Transfers Out

Adopted Budget 6/8/2022

$0 $10,000 $0
$0 $0
$416,775 $0 $0 $0 $0
$426,775

$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
$86,775 $330,000 $0 $500,000
$916,775

Budget 6/30/2023

$575,902 $1,340,951 ($3,394,970) $0
$0 $1,416,775 $100,000,000 $0
$0 $0
$99,938,659

$268,404 $0 $0
$29,520 $28,883 $0 $10,874 $30,218 $0 $1,316 $0 $3,221 $9,638 $0
$0 $1,074 $2,434 $52,399 $0 $87,811 $0
$0 $49,273 $2,160
$1,167,890 $0 $29,995,332 $112,105
$0 $86,393 $329,999 $0 $2,806
$32,271,751

Increase (Decrease)

$575,902 $1,330,951 ($3,394,970) $0
$0 $1,000,000 $100,000,000 $0
$0 $0
$99,511,884

$268,404 $0 $0
$29,520 $28,883 $0 $10,874 $30,218 $0 $1,316 $0 $3,221 $9,638 $0
$0 $1,074 $2,434 $52,399 $0 $87,811 $0
$0 $49,273 $2,160
$1,167,890 $0 $29,995,332 $112,105
$0 ($382) ($1) $0
($497,194)

$31,354,976

Clovis Unified School District Budget by Fund and Object

Fiscal Year 2023 and Budget End Date: 6/30/2023

25 - CAPITAL FACILITIES FUND

Revenue 8660 - Interest
8662 - Net Increase (Decrease) in the Fair Value of Investments 8681 - Mitigation/Developer Fees
8699 - All Other Local Revenue

8919 - Other Authorized Interfund Transfers In 8980 - Contributions from Unrestricted Revenues 8990 - Contributions from Restricted Revenues

Expense

1300 - Certificated Supervisors' and Administrators' Salaries 1900 - Other Certificated Salaries
2300 - Classified Supervisors' and Administrators' Salaries 2400 - Clerical, Technical, and Office Staff Salaries
3101 - State Teachers' Retirement System, certificated positions 3102 - State Teachers' Retirement System, classified positions 3202 - Public Employees' Retirement System, classified positions 3301 - OASDI/Medicare/Alternative, certificated positions
3302 - OASDI/Medicare/Alternative, classified positions 3401 - Health & Welfare Benefits, certificated positions 3402 - Health & Welfare Benefits, classified positions
3501 - State Unemployment Insurance, certificated positions 3502 - State Unemployment Insurance, classified positions 3601 - Workers' Compensation Insurance, certificated positions 3602 - Workers' Compensation Insurance, classified positions 3701 - OPEB, Allocated, certificated positions
3702 - OPEB, Allocated, classified positions 3802 - PERS Reduction, classified positions 3901 - Other Benefits, certificated positions 3902 - Other Benefits, classified positions 4300 - Materials and Supplies
4400 - Noncapitalized Equipment 5200 - Travel and Conferences
5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements 5710 - Transfers of Direct Costs
5750 - Transfers of Direct Costs - Interfund

5800 - Professional/Consulting Services and Operating Expenditures 5900 - Communications
6100 - Land

6170 - Land Improvements

6200 - Buildings and Improvements of Buildings 7438 - Debt Service - Interest
7439 - Other Debt Service - Principal

7613 - To State School Building Fund/County School Facilities Fund from All Other Funds

7619 - Other Authorized Interfund Transfers Out

Adopted Budget 6/8/2022

$90,000 $0
$12,000,000 $5,000
$0 $0 $0
$12,095,000

$0 $0
$501,507 $165,505 $0 $28,565 $131,278 $0 $41,877 $0 $99,109 $0 $3,335 $0 $8,004 $0 $27,014 $0
$0 $2,668 $45,000 $23,500 $10,500 $0
$0 $0
$477,850 $2,916 $0
$0 $4,919,049 $1,556,323 $3,715,000 $0 $336,000
$12,095,000

Budget 6/30/2023

$1,006,925 ($381,924) $12,886,210 $8,125 $3,311,494 $0
$0 $16,830,830

$0 $0
$538,316 $171,660 $0 $30,565 $139,522 $0 $43,539 $0 $100,296 $0 $3,473 $0 $8,520 $0 $25,372 $0
$0 $2,840 $21,455 $25,641 $4,642 $922,313 $0
$996 $352,076 $2,840 $757,255 $0 $5,989,026 $2,850,144 $2,415,000 $0 $4,641,494
$19,046,987

Increase (Decrease)

$916,925 ($381,924) $886,210 $3,125 $3,311,494 $0
$0 $4,735,830

$0 $0
$36,809 $6,155 $0 $2,000 $8,244 $0 $1,662 $0 $1,187 $0
$138 $0 $516 $0
($1,642) $0 $0
$172 ($23,545) $2,141 ($5,858) $922,313 $0
$996 ($125,774) ($77) $757,255 $0 $1,069,977 $1,293,821
($1,300,000) $0 $4,305,494
$6,951,987

Clovis Unified School District Budget by Fund and Object

Fiscal Year 2023 and Budget End Date: 6/30/2023

35 - COUNTY SCHOOL FACILITIES FUND

Revenue

8545 - School Facilities Apportionments 8660 - Interest
8662 - Net Increase (Decrease) in the Fair Value of Investments 8689 - All Other Fees and Contracts
8699 - All Other Local Revenue

8913 - To State School Building Fund/County School Facilities Fund from All Other Funds 8919 - Other Authorized Interfund Transfers In
8980 - Contributions from Unrestricted Revenues

Expense

2400 - Clerical, Technical, and Office Staff Salaries

3202 - Public Employees' Retirement System, classified positions 3302 - OASDI/Medicare/Alternative, classified positions
3402 - Health & Welfare Benefits, classified positions

3502 - State Unemployment Insurance, classified positions 3602 - Workers' Compensation Insurance, classified positions 3702 - OPEB, Allocated, classified positions
3902 - Other Benefits, classified positions 4300 - Materials and Supplies
4400 - Noncapitalized Equipment

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements 5750 - Transfers of Direct Costs - Interfund
5800 - Professional/Consulting Services and Operating Expenditures 5900 - Communications
6100 - Land

6170 - Land Improvements

6200 - Buildings and Improvements of Buildings

6300 - Books and Media for New School Libraries or Major Expansion of School Libraries 6400 - Equipment
7613 - To State School Building Fund/County School Facilities Fund from All Other Funds

7619 - Other Authorized Interfund Transfers Out

Adopted Budget 6/8/2022

$0 $200,000 $0
$0 $0 $0 $0 $0
$200,000

$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$200,000 $0 $0 $0 $0
$200,000

Budget 6/30/2023

$16,490,615 $1,015,744 ($888,746) $0
$0 $0 $0 $0
$16,617,614

$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$323,544 $0 $0 $0
$3,886,387

$4,209,930

Increase (Decrease)

$16,490,615 $815,744 ($888,746) $0
$0 $0 $0 $0
$16,417,614

$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$123,544 $0 $0 $0
$3,886,387

$4,009,930

Clovis Unified School District Budget by Fund and Object

Fiscal Year 2023 and Budget End Date: 6/30/2023

40 - SPECIAL RESERVE - CAPITAL PROJ

Revenue

8590 - All Other State Revenue

Adopted Budget 6/8/2022

$0

Budget 6/30/2023

$0

Increase (Decrease)

$0

8650 - Leases and Rentals 8660 - Interest
8662 - Net Increase (Decrease) in the Fair Value of Investments 8699 - All Other Local Revenue
8912 - Between General Fund and Special Reserve Fund 8919 - Other Authorized Interfund Transfers In
8971 - Proceeds from Certificates of Participation 8980 - Contributions from Unrestricted Revenues

Expense

1300 - Certificated Supervisors' and Administrators' Salaries 2300 - Classified Supervisors' and Administrators' Salaries 2900 - Other Classified Salaries
3102 - State Teachers' Retirement System, classified positions 3202 - Public Employees' Retirement System, classified positions 3301 - OASDI/Medicare/Alternative, certificated positions
3302 - OASDI/Medicare/Alternative, classified positions 3402 - Health & Welfare Benefits, classified positions
3501 - State Unemployment Insurance, certificated positions 3502 - State Unemployment Insurance, classified positions 3601 - Workers' Compensation Insurance, certificated positions 3602 - Workers' Compensation Insurance, classified positions 3702 - OPEB, Allocated, classified positions
3802 - PERS Reduction, classified positions 3901 - Other Benefits, certificated positions 3902 - Other Benefits, classified positions 4300 - Materials and Supplies
4400 - Noncapitalized Equipment 5200 - Travel and Conferences 5400 - Insurance
5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements 5710 - Transfers of Direct Costs
5750 - Transfers of Direct Costs - Interfund

5800 - Professional/Consulting Services and Operating Expenditures 5900 - Communications
6100 - Land

6170 - Land Improvements

6200 - Buildings and Improvements of Buildings 6400 - Equipment
7438 - Debt Service - Interest

7439 - Other Debt Service - Principal

7613 - To State School Building Fund/County School Facilities Fund from All Other Funds

7619 - Other Authorized Interfund Transfers Out

$20,000 $7,600 $0
$0 $2,937,211 $470,200 $0
$0 $3,435,011

$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$200,000 $0 $0 $0
$776,100 $0 $0 $0 $0 $0 $0 $0 $0
$470,200 $0 $0 $0
$1,446,300

$16,815 $3,378,988 ($27,496) $2,799,837 $5,188,089 $4,356,587 $0
$0 $15,712,820

$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
$35,702 $18,404 $0
$0 $147,612 $0
$0 $2,128,895 $0 $264,965 $7,445,244 $1,541,814 $157,081 $0
$0 $0 $0
$11,739,717

($3,185) $3,371,388 ($27,496) $2,799,837 $2,250,878 $3,886,387 $0
$0 $12,277,809

$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
($164,298) $18,404 $0
$0 ($628,488) $0
$0 $2,128,895 $0 $264,965 $7,445,244 $1,541,814 $157,081 ($470,200) $0
$0 $0
$10,293,417

Clovis Unified School District Budget by Fund and Object

Fiscal Year 2023 and Budget End Date: 6/30/2023

51 - BOND INT & REDEMPTION FUND

Revenue

8571 - Voted Indebtedness Levies, Homeowners' Exemptions

8572 - Voted Indebtedness Levies, Other Subventions/In-Lieu Taxes 8611 - Voted Indebtedness Levies, Secured Roll
8612 - Voted Indebtedness Levies, Unsecured Roll 8613 - Voted Indebtedness Levies, Prior Years' Taxes 8614 - Voted Indebtedness Levies, Supplemental Taxes 8660 - Interest
8662 - Net Increase (Decrease) in the Fair Value of Investments 8979 - All Other Financing Sources

Expense

7433 - Bond Redemptions

7434 - Bond Interest and Other Service Charges

7619 - Other Authorized Interfund Transfers Out

Adopted Budget 6/8/2022

$315,000 $0
$46,078,880 $800,000 $75,000 $375,000 $300,000
$0 $0
$47,943,880

$36,391,927 $11,551,953 $0
$47,943,880

Budget 6/30/2023

$304,562 $4,632 $51,269,204 $958,383 $390,878 $469,336 $1,475,334 ($713,638) $3,990,768 $58,149,459

$30,684,210 $19,761,946 $0
$50,446,156

Increase (Decrease)

($10,438) $4,632 $5,190,324 $158,383 $315,878 $94,336 $1,175,334 ($713,638) $3,990,768 $10,205,579

($5,707,717) $8,209,993 $0
$2,502,276

Clovis Unified School District Budget by Fund and Object

Fiscal Year 2023 and Budget End Date: 6/30/2023

67 - SELF INSURANCE FUND

Revenue

8662 - Net Increase (Decrease) in the Fair Value of Investments 8699 - All Other Local Revenue
8919 - Other Authorized Interfund Transfers In

Expense

1200 - Certificated Pupil Support Salaries

2300 - Classified Supervisors' and Administrators' Salaries 2400 - Clerical, Technical, and Office Staff Salaries
3101 - State Teachers' Retirement System, certificated positions 3202 - Public Employees' Retirement System, classified positions 3301 - OASDI/Medicare/Alternative, certificated positions
3302 - OASDI/Medicare/Alternative, classified positions 3402 - Health & Welfare Benefits, classified positions
3501 - State Unemployment Insurance, certificated positions 3502 - State Unemployment Insurance, classified positions 3601 - Workers' Compensation Insurance, certificated positions 3602 - Workers' Compensation Insurance, classified positions 3702 - OPEB, Allocated, classified positions
3802 - PERS Reduction, classified positions 3901 - Other Benefits, certificated positions 3902 - Other Benefits, classified positions 4300 - Materials and Supplies
4400 - Noncapitalized Equipment 5200 - Travel and Conferences
5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements 5710 - Transfers of Direct Costs
5750 - Transfers of Direct Costs - Interfund

5800 - Professional/Consulting Services and Operating Expenditures 5900 - Communications
7619 - Other Authorized Interfund Transfers Out

Adopted Budget 6/8/2022

$0 $80,656,917 $0 $80,656,917

$0 $54,293 $65,599 $0 $30,417 $0 $9,172 $28,909 $0
$599 $0 $1,439 $4,856 $0
$0 $480
$802,735 $0 $0 $0 $0 $0
$79,657,019 $1,400
$0

$80,656,917

Budget 6/30/2023

($445,802) $83,013,751 $0 $82,567,949

$0 $58,583 $72,590 $0 $33,092 $0 $9,580 $29,721 $0
$631 $0 $1,574 $4,637 $0
$0 $525
$836,830 $0 $0 $0 $0 $0
$75,980,820 $275
$0

$77,028,857

Increase (Decrease)

($445,802) $2,356,834 $0 $1,911,032

$0 $4,290 $6,991 $0 $2,675 $0 $409 $811 $0
$31 $0 $135 ($219) $0
$0 $45
$34,095 $0 $0 $0 $0 $0
($3,676,200) ($1,125)
$0

($3,628,060)

Clovis Unified School District Budget by Fund and Object

Fiscal Year 2023 and Budget End Date: 6/30/2023

68 - WORKERS' COMPENSATION

Revenue 8660 - Interest
8662 - Net Increase (Decrease) in the Fair Value of Investments 8674 - In-District Premiums/Contributions

Expense

2300 - Classified Supervisors' and Administrators' Salaries 2400 - Clerical, Technical, and Office Staff Salaries
3202 - Public Employees' Retirement System, classified positions 3302 - OASDI/Medicare/Alternative, classified positions
3402 - Health & Welfare Benefits, classified positions

3502 - State Unemployment Insurance, classified positions 3601 - Workers' Compensation Insurance, certificated positions 3602 - Workers' Compensation Insurance, classified positions 3702 - OPEB, Allocated, classified positions
3902 - Other Benefits, classified positions 5450 - Other Insurance
5750 - Transfers of Direct Costs - Interfund

5800 - Professional/Consulting Services and Operating Expenditures

Adopted Budget 6/8/2022

$100,000 $0 $3,910,750 $4,010,750

$10,859 $42,372 $13,505 $4,072 $14,122 $266
$0 $638 $2,157 $213
$1,225,498 $2,500 $2,694,548
$4,010,750

Budget 6/30/2023

$309,947 ($170,326) $4,417,232 $4,556,852

$11,717 $46,347 $14,731 $4,224 $14,522 $278
$0 $697 $2,061 $232
$1,269,931 $0 $2,449,502
$3,814,241

Increase (Decrease)

$209,947 ($170,326) $506,482 $546,102

$858 $3,975 $1,226 $152 $400 $12
$0 $59 ($96) $19
$44,433 ($2,500) ($245,046)
($196,509)