December 9, 2022
2022-2023 First Interim Report

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

	

TABLE OF CONTENTS

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

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

Charter School Fund……………………………………………………………………………………………...	33-46 Narrative……………………………………………………………………………………………………...	33-37 Revenue………………………………………………………………………………………………………	38-39 Expenditures………………………………………………………………………………………………….	40-46

Adult Education…………………………………………………………………………………………………..	47-60 Narrative……………………………………………………………………………………………………...	47-51 Revenue………………………………………………………………………………………………………	52-53 Expenditures………………………………………………………………………………………………….	54-60

Child Development……………………………………………………………………………………………….	61-77 Narrative……………………………………………………………………………………………………...	61-66 Revenue………………………………………………………………………………………………………       67-69 Expenditures………………………………………………………………………………………………….	70-77

Cafeteria………………………………………………………………………………………………………….	78-90 Narrative……………………………………………………………………………………………………...	78-82 Revenue………………………………………………………………………………………………………	83-84 Expenditures………………………………………………………………………………………………….	85-90

Other Funds………………………………………………………………………………………………………	91-135

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

During the 2022-23 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 8, 2022, 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 2022-23 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. 2022-23 REVENUES

A. Local Control Funding Formula (LCFF) Revenues

LCFF	Revenues	changed	from	$455,232,685	at Adopted Budget to $466,224,121 at First Interim, an increase of $ 10,991,436.     The District updated its budget for the adjusted LCFF COLA that went from 9.85% at Adopted to 13.26% at First Interim, resulting in a $12,795,846 increase. The District saw a slight update to its TK adjustment and supplemental grants. The LCFF Supplemental grants are based on a three-year rolling average of the Unduplicated Pupil Percentage (UPP). At Adopted Budget 49.3% was used as the projected single year UPP for 2022-23.     The District’s rate decreased to 45.7%, resulting in a three-year rolling average of 47.39%. Most students are qualified through free meal applications. Due to the implementation of Universal Free Meals in California, collecting data to qualify students for free/reduced

meals has become more difficult.	The decrease to supplemental grants due to the UPP was offset by an increase due to the augmented COLA. At First Interim a decrease related to an ADA adjustment also impacted LCFF revenues. Beginning with the 2022-23 fiscal year, districts are funded based on their current year ADA projection of the prior three-year average.	The calculation wasn’t clear prior to Adopted resulting in an adjustment to the First Interim budget.

Item
COLA Adjustment TK Adjustment Unduplicated Chang Supplemental Grant ADA Adjustment
Change from Adopted

2022-23 Adopted Budget

$ 455,232,685

e

to 1st Interim

2022-23
1st Int. Budget
	
Budget Adjustment $     12,795,846
106,669 47,805 16,718
         (1,975,602) $     10,991,436

Increase/(Decrease)

$ 10,991,436

$ 466,224,121

2

B. Federal Revenues	C. Other State Revenues

Federal Revenues changed from $ 75,862,692 at Adopted Budget to $82,419,466 at First Interim, an increase of $6,556,775. This increase was primarily due to the posting of deferred revenues from COVID relief funds and other federal funding sources. The adjustments to Federal Revenues are as follows:

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

2022-23 Adopted Budget

$ 75,862,692

nt ts
d to 1st Interim

2022-23
1st Int. Budget
	
Budget Adjustment $ 2,596,848
1,728,794 1,700,688 422,759
         117,627 $ 6,556,775

Increase/(Decrease)

$ 6,556,775

$ 82,419,466

Other State Revenues changed from $138,005,713 at Adopted Budget to $163,742,651 at First Interim, an increase of $25,736,939. The Governor’s May Revise included a one-time discretionary grant for districts projected to be $56 million for the District. The State enacted budget created two one-time grants, the Learning	Recovery	and	the	Arts,	Music,	and Instructional Materials Grants. Carryover was posted for other     grants such as the	Universal     Pre-K implementation grant received in the previous fiscal year. The increase is also due tothe posting of deferred revenues from CTE grants, an ongoing increase in Special Education funding, and updated Lottery revenue projections. The following box identifies the areas of change:

3

Item
One-Time Grants Transportation CTE Incentive Gra Strong Workforce G Special Education Universal Pre-K IEEEP Grant Lottery
ASES Grant
In-Person Instructi Other State Reven
Change from Adopte

2022-23 Adopted Budget

$ 138,005,713

nt rant

on Grant ues
d to 1st Interim

2022-23
1st Int. Budget
	
Budget Adjustment $ 14,220,114
5,343,838 2,679,534 1,093,537
872,641 587,619 494,772 282,307 136,636 119,934
 (93,993) $ 25,736,939

Increase/(Decrease)

$ 25,736,939

$ 163,742,651

D. Local Revenues

Local Revenues changed from $15,483,557 at Adopted Budget to $15,685,907 at First Interim, an increase of $202,350.	Fee revenues for Sierra Outdoor School (SOS) were budgeted conservatively at Adopted. Sports & Recreation revenues decreased due to projection updates. Revenues transferred from CART to the General Fund increased due to the 7% Board approved salary schedule. The increase was offset by a decrease     related	to	the	CART	Dean	position transitioning	to      a      Fresno	Unified      employee. Additionally, a CUSD Foundation funded Wellness grant that was approved to continue again in 2022-23. The adjustments to Local Revenues follow:

Item
Local Grants Other Local Reven
Sierra Outdoor Sch Foundation Wellne Sports & Recreatio CART
Change from Adopte

2022-23 Adopted Budget

$ 15,483,557

ues ool
ss Grant n

d to 1st Interim

2022-23
1st Int. Budget
	
Budget Adjustment $     272,661
30,834 24,819 20,000 (51,662)
      (94,303) $ 202,350

Increase/(Decrease)

$ 202,350

$ 15,685,907

4

E. Other Transfers In	G. Total General Fund Revenues

Other Transfers In changed from $ 836,000 at Adopted Budget to $1,031,341 at First Interim, an increase of $195,341. The increase is due to increasing transfers in from the COP fund to cover vehicle purchases.

Change from Adopted

2022-23 Adopted Budget

$ 836,000
	
to 1st Interim

2022-23
1st Int. Budget
	
$ 195,341

Increase/(Decrease)

$ 195,341

$ 1,031,341

Total	General	Fund	Revenues	changed	from $685,420,647 at Adopted Budget to $729,103,487 at First Interim, an increase of $43,682,841.

Change from Adopted

2022-23 Adopted Budget

$ 685,420,647
	
to 1st Interim

2022-23
1st Int. Budget
	
$ 43,682,841

Increase/(Decrease)

$ 43,682,841

$ 729,103,487

II.

F. Other Financing Sources	A.

2022‐23 EXPENDITURES

Certificated Personnel Salaries

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

Change from Adopted

2022-23 Adopted Budget

$ 0
	
to 1st Interim

2022-23
1st Int. Budget
	
$ -0-

Increase/(Decrease)

$ -0-

$ 0

Certificated	Personnel	Salaries	changed	from $219,860,053 at Adopted Budget to $238,435,723 at First Interim, an increase of $18,575,670. The change is primarily due to the 7% salary schedule increase approved by the Board in June 2022.	The salary increase was not included in the Adopted Budget as the budget was developed prior to the approval of salary schedule increases. Additionally, the District adjusted its budget to account for certificated positions that were approved to be funded by one-time grants.

5

Substitute budgets were also increased to reflect the approved increase of the District’s sub rates as well as class coverage needs.	Following are the areas of change:

Item
Salary Schedule Inc One-time Grant Adj Substitutes Salaries Change from Adopted

2022-23 Adopted Budget

$ 219,860,053

rease ustments

to 1st Interim

2022-23
1st Int. Budget
	
Budget Adjustment $ 12,779,376
4,910,390
           885,904 $ 18,575,670

Increase/(Decrease)

$ 18,575,670

$ 238,435,723

B. Classified Personnel Salaries

Classified	Personnel	Salaries	changed	from $93,766,105 at Adopted Budget to $100,363,387 at First Interim, an increase of $6,597,282. The change is primarily due to the 7% salary schedule increase approved by the Board in June 2022. Additionally, the District adjusted its budget to account for classified positions that were approved to be funded by one-time grants. Use of one-time funding sources such as the COVID relief dollars has allowed the District to better respond to the needs of students and staff throughout the district and address any learning loss resulting from the pandemic.

Item
Salary Schedule In One-time Grant Ad Change from Adopte

2022-23 Adopted Budget

$ 93,766,105

crease justments
d to 1st Interim

2022-23
1st Int. Budget
	
Budget Adjustment $ 5,343,185
     1,194,514 $ 6,597,282

Increase/(Decrease)

$ 6,597,282

$ 100,363,387

C. Employee Benefits

Employee Benefits changed from $ 168,484,276 at Adopted Budget to $ 176,857,270 at First interim, an increase of $ 8,372,994. This is primarily due to the increased salaries mentioned above.	Employee benefits also increased due to one-time grants, such as COVID relief funds and Educator Effectiveness Block Grant, being used to fund temporary positions. The salaries and benefits related to these positions were not included in the Adopted Budget. Following are the areas of change:

6

Item
Other Statutory Be One-Time Grants
Change from Adopte

2022-23 Adopted Budget

$ 168,484,276

nefits

d to 1st Interim

2022-23
1st Int. Budget
	
Budget Adjustment $ 4,810,057
 3,562,937 $ 8,372,994

Increase/(Decrease)

$ 8,372,994

$ 176,857,270

D. Books, Supplies and Other Materials

Books, Supplies and Other Materials changed from $127,937,740 at Adopted Budget to $200,641,570 at First Interim, an increase of$72,703,831. This increase was primarily due to the previously mentioned one-time grants included in the State enacted budget, the Learning	Recovery	and	the	Arts,	Music,	and Instructional Materials grants. Additionally, a supplies holding account was created to track the funds approved by the Board to set aside for the market study implementation as well as the new increased transportation	apportionment.             The	Employee Compensation         Committee         will        present         a recommendation to the Board for the market study at such a time the Board approves a proposal the funds will be transferred out of the holding account into the appropriate salary and benefit accounts. The

transportation team will gather input from educational partners and develop a plan to be approved by the Board prior to April 1, 2023. Once the Board approves a plan the transportation funds being held will be transferred to the appropriate accounts. Additionally, as is usual, prior year carryover and budget related to deferred revenues were posted.	Following are the areas of change:

	
	Item
		Budget Adjustment
		
	One-Time Grants
		$ 14,220,114
		
	Market Study Holding
		12,800,000
		
	Textbook Carryover
		11,351,953
		
	Site/Department Carryove
	r
	8,639,750 8,610,463
		
	Grant Carryover/Deferred Revenue
				
	Special Ed One-time
				6,672,604 5,343,843
		
	Transportation
						
	COVID Relief Supplies
			4,101,010
		
	Student Computer Refresh
				964,094
		
Change from Adopted

2022-23 Adopted Budget

$ 127,937,740
	to 1st Interim

2022-23
1st Int. Budget
	$ 72,703,831

Increase/(Decrease)

$ 72,703,831

$ 200,641,570

7

E. Contracted Services and Other Operating Expenditures

Contracted Services and Other Operating Expenditures changed from $ 42,549,152 at Adopted Budget to $ 49,882,284 at First Interim, an increase of $ 7,333,132. This increase is due to an increased budget for Consultant Agreements that areto be funded byfederal and state grants for such uses as professional development for Special Education teachers and mental health related services. The District also allocated funds for additional educational software needs, both in and out of the classroom. With the return to school, school sites and departments have a better idea of how they will spend their funds and as a result, additional funding was shifted to travel and conference budgets for the anticipated professional development needs for the 2022-23 school year. The changes in Contracted Services and Other Operating Expenditures are as follows:

Item
Consultant Agreem Educational Softwa Utilities
Other Services and Travel/Conference Legal
Non-Capitalized Im Change from Adopte

2022-23 Adopted Budget

$ 42,549,152

ents re

Operating

provement
d to 1st Interim

2022-23
1st Int. Budget
	
Budget Adjustment $ 2,819,408
1,470,754 930,493 914,622 614,847 300,000
         283,007 $ 7,333,132

Increase/(Decrease)

$ 7,333,132

$ 49,882,284

F. Capital Outlay

Capital Outlay changed from $ 4,495,952 at Adopted Budget to $ 7,286,840 at First Interim, an increase of $2,790,888.	The increase is primarily due to the additional budget allocated for Transportation and Grounds equipment purchases. Two school buses were on order but not received during 2021-22.	The purchase order rolled into the new year and buses were received. The District is also in the process of completing a track storage facility project at Buchanan and updating field lighting at its secondary schools to accommodate after school activities due to the later school start times. Finally, COVID funds that can be used for capital projects are set aside in a capital outlay holding account until allocated to specific projects or reallocated to other eligible expenditure needs.

8

Item
Transportation Equ COVID Funded Cap BHS Track Storage Field Lighting Grounds Equipmen Other Capital Outl
Change from Adopte

2022-23 Adopted Budget

$ 4,495,952

ipment ital Outlay
Facility

t
ay Adj.
d to 1st Interim

2022-23
1st Int. Budget
	
Budget Adjustment $     990,989
941,579 588,250 150,000 115,000
             5,070 $ 2,790,888

Increase/(Decrease)

$ 2,790,888

$ 7,286,840

G. Other Outgo Expenditures

Other Outgo Expenditures changed from $ 286,602 at Adopted Budget to $237,779 at First Interim, a decrease of $ 48,823.

Change from Adopted

2022-23 Adopted Budget

$ 286,602
	
to 1st Interim

2022-23
1st Int. Budget
	
$ (48,823)

Increase/(Decrease)

$ (48,823)

$ 237,779

H. Inter-fund Transfers Out

Inter-fund Transfers Out changed from $ 7,471,066 at Adopted Budget to $ 8,371,066 at First Interim, an increase of $ 900,000. The increase is due to a transfer from Routine Restricted Maintenance to the Special Reserve for Capital Outlay Fund to cover costs related to the lighting upgrade projects.

Change from Adopted

2022-23 Adopted Budget

$ 7,471,066
	
to 1st Interim

2022-23
1st Int. Budget
	
$ 900,000

Increase/(Decrease)

$ 900,000

$ 8,371,066

III. Total General Fund Expenditures

Total General Fund Expenditures changed from $664,850,946 at Adopted Budget to $782,075,920 at First Interim, an increase of $117,224,974.

Change from Adopted

2022-23 Adopted Budget

$ 664,850,946
	
to 1st Interim

2022-23
1st Int. Budget
	
$ 117,224,974

Increase/(Decrease)

$ 117,224,974

$ 782,075,920

9

IV.	Fund Balance	Beginning Fund Balance, Unaudited 7/1/22	$ 166,043,782

Total	revenues	are	$729,103,487	and	total expenditures are $782,075,920, at First Interim. This results in a deficit of $52,972,433, an operating deficit of $4,165,454, and an estimated general reserve percentage of 3.79%.

2022-23 Revenues                              729,103,487 2022-23 Expenditures                      782,075,920

Surplus/(Deficit) (1)

Ending Fund Balance, 6/30/23, Projected

Components of Fund Balance:

     (52,972,432)

$ 113,071,349

Non-Spendable: Revolving Cash Reserve Pre-Paid Expenditures
Store’s Inventory Reserve

Committed:

Future Growth (Unallocated) 10% Reserve

Subtotal of Components

144,000 475,000
1,875,705

2,762,283 78,207,592

	83,464,580

Estimated General Reserve 6/30/23 General Reserve as % of Expenditures

One-Time Items State Grants Textbooks CARES Carryover
Onetime Special Education Site/Department Carryover LCAP Carryover
Federal Grants Local Misc. Onetime
Certificates of Participation Onetime State Funding
Total One-Time (2)

Ongoing Operating Deficit (1 + 2)

$ 29,606,769 3.79%

$     23,286,995 11,366,482 8,294,987 6,624,967 6,577,000 3,580,743 1,728,429 853,739 713,750
(14,220,114) $     48,806,978

$	(4,165,454)

10

Fund: 01 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
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	$572,289,755	$685,420,647	$729,103,487	$156,813,732	$43,682,841	27.4	6.4
	
8010 - 8099 Revenue Limit Sources

8011 - LCFF State Aid - Current Year

801100 - REVENUE LIMIT STATE AID

156,263,316

$156,263,316

255,296,391

$255,296,391

260,483,850

$260,483,850

104,220,534

$104,220,534

5,187,459	66.7	2.0

$5,187,459	66.7	2.0

8012 - Education Protection Account State Aid - Current Year

801200 - EDUCATIONAL PROTECTION ACCT.

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

8021 - Homeowners' Exemptions 802100 - RL HOMEOWNERS

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

8041 - Secured Roll Taxes

804100 - RL SECURED ROLL TAXES

8042 - Unsecured Roll Taxes

804200 - RL UNSECURRED ROLL TAXES

8043 - Prior Years' Taxes

804300 - RL PRIOR YRS TAXES

8044 - Supplemental Taxes

804400 - RL SUPPLEMENTAL TAXES

8045 - Education Revenue Augmentation Fund (ERAF)

804500 - RL ERAF

161,378,325 $161,378,325

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

660,032 $660,032

8,616 $8,616

91,417,570 $91,417,570

4,133,957 $4,133,957

223,152 $223,152

802,494 $802,494

(1,542,872)

($1,542,872)

108,249,547 $108,249,547

0 $0

668,648 $668,648

9,231 $9,231

90,559,866 $90,559,866

4,288,403 $4,288,403

153,489 $153,489

1,093,609 $1,093,609

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

11

114,060,955 $114,060,955

0 $0

668,648 $668,648

9,231 $9,231

90,559,866 $90,559,866

4,288,403 $4,288,403

153,489 $153,489

1,093,609 $1,093,609

(3,318,313)

($3,318,313)

(47,317,370) ($47,317,370)

2,037,078 $2,037,078

8,616 $8,616

615 $615

(857,704) ($857,704)

154,446 $154,446

(69,663) ($69,663)

291,115 $291,115

(1,775,441)

($1,775,441)

5,811,408 $5,811,408

0 $0

0 $0

0 $0

0 $0

0 $0

0 $0

0 $0

0

$0

(29.3)                       5.4 (29.3)                       5.4

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

1.3                       0.0 1.3                       0.0

7.1                       0.0 7.1                       0.0

(0.9)                       0.0 (0.9)                       0.0

3.7                       0.0 3.7                       0.0

(31.2)                       0.0 (31.2)                       0.0

36.3                       0.0 36.3                       0.0

115.1	0.0

115.1	0.0

Fund: 01 SubFund: -

8010 - 8099 Revenue Limit Sources

8047 - Community Redevelopment Funds

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
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

3,193,257                                  0 $3,193,257                               $0

0                                  0 $0                               $0

0                                  0 $0                               $0

0                                  0 0                                  0

$0	$0

0               (3,193,257) $0             ($3,193,257)

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                      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

8096 - Transfers to Charter Schools in Lieu of Property Taxes

809600 - IN LIEU PROPERTY TAX TRANSFER

8010 - 8099 Revenue Limit Sources

Percent of Total

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

$412,458,239

72.1%

(1,768,186) ($1,768,186)

$455,232,685

66.4%

(1,775,617) ($1,775,617)

$466,224,121

63.9%

266,912 $266,912

$53,765,882

(7,431)                  (13.1)                       0.4 ($7,431)                  (13.1)                       0.4

$10,991,436	13.0	2.4

12

Fund: 01 SubFund: -

8100 - 8299 Federal Revenue

8181 - Special Education - Entitlement

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

818100 - FED SP ED ENTITLEMENT

8182 - Special Education - Discretionary Grants

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

8281 - FEMA

828100 - FEMA REVENUES

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

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

8290 - All Other Federal Revenue

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

8100 - 8299 Federal Revenue

Percent of Total

6,759,412 $6,759,412

912,074 1,272

$913,346

0 $0

0 $0

0 $0

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

$44,486,590

$52,159,348

9.1%

7,498,227 $7,498,227

700,159 0

$700,159

0 $0

0 $0

0 $0

0 53,785,620 13,878,686

$67,664,306

$75,862,692

11.1%

7,498,227 $7,498,227

826,921 1,602,032

$2,428,953

0 $0

0 $0

0 $0

0 56,713,405 15,778,882

$72,492,287

$82,419,466

11.3%

738,815 $738,815

(85,153) 1,600,760

$1,515,607

0 $0

0 $0

0 $0

(530,701) 20,338,289 8,198,109

$28,005,697

$30,260,119

0 $0

126,762 1,602,032

$1,728,794

0 $0

0 $0

0 $0

0 2,927,785 1,900,196

$4,827,981

$6,556,775

10.9                       0.0 10.9                       0.0

(9.3)                     18.1 125885.5                      N/A

165.9	246.9

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

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

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

(100.0)                      N/A 55.9                       5.4 108.1                     13.7

63.0	7.1

58.0	8.6

13

Fund: 01 SubFund: -

8300 - 8599 Other State Revenue

8311 - Other State Apportionments - Current Year

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
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

33,031,040 $33,031,040

(47,750) ($47,750)

1,744,958 $1,744,958

11,056,830 0

$11,056,830

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

$50,381,886

$96,166,964 16.8%

35,111 $35,111

129,516 19,544 0
5,605 0

$154,665

36,857,452 $36,857,452

0 $0

1,744,958 $1,744,958

9,195,134 0

$9,195,134

0 90,208,169 0

$90,208,169

$138,005,713 20.1%

25,000 $25,000

78,418 28,000 88,560 0
0

$194,978

37,615,809 $37,615,809

0 $0

1,744,958 $1,744,958

9,477,441 0

$9,477,441

968,038 108,956,167 4,980,238

$114,904,443

$163,742,651 22.5%

25,000 $25,000

78,418 28,000 88,560 0
0

$194,978

4,584,769 $4,584,769

47,750 $47,750

0 $0

(1,579,390) 0

($1,579,390)

(986,890) 60,267,222 5,242,226

$64,522,558

$67,575,687

(10,111) ($10,111)

(51,098) 8,456 88,560 (5,605) 0

$40,313

758,357 $758,357

0 $0

0 $0

282,307 0

$282,307

968,038 18,747,998 4,980,238

$24,696,275

$25,736,939

0 $0

0 0 0 0 0

$0

13.9                       2.1 13.9                       2.1

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

0.0                       0.0 0.0                       0.0

(14.3)                       3.1 N/A                      N/A

(14.3)	3.1

(50.5)                      N/A 123.8                     20.8 (2000.9)                      N/A

128.1	27.4

70.3	18.6

(28.8)                       0.0 (28.8)                       0.0

(39.5)                       0.0 43.3                       0.0 N/A                       0.0 (100.0)                      N/A N/A                      N/A

26.1	0.0

14

Fund: 01 SubFund: -

8600 - 8799 Other Local Revenue

8650 - Leases and Rentals

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
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

3,321,857

$3,321,857

36,000 $36,000

925,000

$925,000

36,000 $36,000

925,000

$925,000

0 $0

(2,396,857)

($2,396,857)

0                       0.0                       0.0 $0                       0.0                       0.0

0	(72.2)	0.0

$0	(72.2)	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

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

0 $0

3,404,698 6,027 12,349 4,900
294 413 0
0 1,600
1,117,666 597,316

$5,145,263

0 $0

0 $0

3,840,986 1,800 3,700
0 0 0 0 0 0
2,387,662 713,197

$6,947,345

0 $0

0 $0

3,614,534 5,655 6,824 3,111 1,050 1,108
0 0 0
2,648,198 713,197

$6,993,677

9,612,667 $9,612,667

0 $0

209,836 (372) (5,525) (1,789) 756
695 0 0
(1,600) 1,530,532 115,881

$1,848,414

0 $0

0 $0

(226,452) 3,855 3,124 3,111 1,050 1,108
0 0 0
260,536 0

$46,332

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

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

6.2                     (5.9) (6.2)                   214.2 (44.7)                     84.4 (36.5)                      N/A 257.1                      N/A 168.3                      N/A N/A                      N/A N/A                      N/A (100.0)                      N/A 136.9                     10.9 19.4                       0.0

35.9	0.7

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

0 $0

0 232,372
4,761,088 33,110

0 $0

0 0
3,025,720 0

0 $0

0 0
3,137,469 0

0 $0

0 (232,372)
(1,623,619) (33,110)

0 $0

0 0
111,749 0

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

N/A                      N/A (100.0)                      N/A (34.1)                       3.7 (100.0)                      N/A

15

Fund: 01 SubFund: -

8600 - 8799 Other Local Revenue

8699 - All Other Local Revenue

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
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

96,473 362,330 0 722,315 0 165,563
2,306,156 0 0 0 0 0 0 0
227,919

$8,907,326

1,481,650 $1,481,650

$9,469,205 1.7%

0 $0

336,000 0 0

$336,000

$336,000

0.1%

90,000 145,000 0
0 0 0
2,226,035 0
1,000 0 0 0 0 0
415,890

$5,903,645

1,451,590 $1,451,590

$15,483,557 2.3%

0 $0

836,000 0 0

$836,000

$836,000

0.1%

90,000 145,000 0
3,625 0
134,946 2,226,035 0
1,000 0 0 0 0 0
415,890

$6,153,965

1,357,287 $1,357,287

$15,685,907 2.2%

0 $0

1,031,341 0 0

$1,031,341

$1,031,341

0.1%

(6,473) (217,330) 0 (718,690) 0 (30,617) (80,121) 0
1,000 0 0 0 0 0
187,971

($2,753,361)

(124,363) ($124,363)

$6,216,703

0 $0

695,341 0 0

$695,341

$695,341

0	(6.7)	0.0 0                  (60.0)	0.0 0                      N/A                      N/A
3,625                  (99.5)                      N/A 0                      N/A                      N/A
134,946	(18.5)	N/A 0                     (3.5)                       0.0 0                      N/A	N/A 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                     82.5                       0.0

$250,320	(30.9)	4.2

(94,303)                     (8.4)                     (6.5) ($94,303)                    (8.4)                    (6.5)

$202,350	65.7	1.3

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

195,341	206.9	23.4 0                      N/A                      N/A 0                      N/A                      N/A

$195,341	206.9	23.4

$195,341	206.9	23.4

16

Fund: 01 SubFund: -

8930 - 8979 All Other Financing Sources

8972 - Proceeds from Leases

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
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

1,700,000                                  0 $1,700,000                               $0

$1,700,000                               $0 0.3%                           0.0%

0	0 0	0 0	0

$0	$0

0                                  0 $0                               $0

$0	$0

0.0%	0.0%

0               (1,700,000) $0             ($1,700,000)

$0	($1,700,000) 0.0%

0	0 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 $0                     N/A                     N/A

$0	N/A	N/A

17

Fund: 01 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
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	$569,588,705	$664,850,946	$782,075,920	$212,487,215	$117,224,974	37.3	17.6
	
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

151,535,646 3,915,984 3,785,829 1,227,927
0 8,148,719 397,145 3,367,944 76,628

$172,455,822

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

$20,111,302

157,059,807 3,419,007 2,745,766 1,406,809
0 7,706,491 69,422 3,118,443 0

$175,525,745

336,945 8,919,316 7,742,506 3,967,548 29,655 126,043 1,200

$21,123,213

164,304,990 3,861,284 3,435,893 1,602,585
0 8,368,672 104,569 3,358,146 0

$185,036,140

360,531 8,834,320 7,737,713 4,399,709 37,615 158,919 1,200

$21,530,008

12,769,344 (54,700) (349,935) 374,658
0 219,953 (292,576) (9,798) (76,628)

$12,580,318

36,684 281,845 190,171 982,455 24,957 (98,606) 1,200

$1,418,705

7,245,183 442,277 690,127 195,777
0 662,181 35,148 239,703 0

$9,510,396

23,586 (84,995) (4,793) 432,161 7,960 32,875 0

$406,795

8.4                       4.6 (1.4)                     12.9 (9.2)                     25.1 30.5                     13.9 N/A                      N/A 2.7                       8.6 (73.7)                     50.6 (0.3)                       7.7 (100.0)                      N/A

7.3	5.4

11.3                       7.0 3.3                     (1.0) 2.5                     (0.1) 28.7                     10.9 197.2                     26.8 (38.3)                     26.1 N/A                       0.0

7.1	1.9

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

5,773,536 244,210 4,192,934 894,541 719,582 4,569,460 37,519
0

$16,431,782

5,675,375 244,210 4,152,127 900,647 728,613 4,693,490 0
0

$16,394,462

6,297,529 268,352 4,403,591 963,688 930,111 5,283,231 49,746
0

$18,196,247

523,992 24,141 210,657 69,147 210,528 713,772 12,227 0

$1,764,465

622,154                       9.1                     11.0 24,142                       9.9                       9.9 251,464                       5.0                       6.1 63,041                       7.7                       7.0 201,498                     29.3                     27.7 589,742                     15.6                     12.6 49,746                     32.6                      N/A 0                      N/A                      N/A

$1,801,786	10.7	11.0

18

Fund: 01 SubFund: -

1000 - 1999 Certificated Personnel Salaries

1900 - Other Certificated Salaries

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
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 190002 - TOSA INSTR COACH
190003 - TRANSITION COORDINATORS 190005 - PROGRAM SPECIALIST 190040 - OTH CERT HOURLY
190050 - OTH CERT SUB

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

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

2100 - Classified Instructional Salaries

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

3,836,006 0 2,407,387 1,901,315 2,681 18,163 94,190 36,086 33,357

$8,329,186

$217,328,092 38.2%

17,266,929 747,326
0 120,847 483,490 3,276
0 0

$18,621,868

1,124,131 0 3,403,766 2,184,953 281 18,507 55,000 29,996
0

$6,816,634

$219,860,053 33.1%

19,924,363 841,549
0 162,505 30,243 2,500
0 0

$20,961,161

5,765,285 555,940 4,567,042 2,461,310 14,974 37,324 241,456 29,996
0

$13,673,328

$238,435,723 30.5%

20,858,572 821,148
0 170,477 634,909 3,768
0 0

$22,488,874

1,929,279 555,940 2,159,656 559,994 12,293 19,161 147,266 (6,090) (33,357)

$5,344,142

$21,107,631

3,591,643 73,822
0 49,630 151,419 492
0 0

$3,867,005

4,641,154 555,940 1,163,276 276,357 14,693 18,818 186,456
0 0

$6,856,694

$18,575,670

934,208 (20,401) 0
7,972 604,666 1,268
0 0

$1,527,713

50.3                   412.9 N/A                      N/A 89.7                     34.2 29.5                     12.6 458.6                 5222.3 105.5                   101.7 156.3                   339.0 (16.9)                       0.0 (100.0)                      N/A

64.2	100.6

9.7	8.4

20.8                       4.7 9.9                     (2.4) N/A                      N/A 41.1                       4.9 31.3                 1999.4 15.0                     50.7 N/A                      N/A N/A                      N/A

20.8	7.3

19

Fund: 01 SubFund: -

2000 - 2999 Classified Personnel Salaries

2200 - Classified Support Salaries

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
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

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

$29,066,038

5,564,838 1,584,403 7,977,816 2,652,579 329,897 3,826,952 97,710 330,457 313,682 1,078,533 3,958,422 127,886 1,466,449 12,350 726,656 134,219
0

$30,182,850

6,031,982 1,710,150 8,641,092 2,817,172 361,122 4,037,916 50,101 353,555 336,925 1,067,223 4,018,918 196,364 1,898,803 12,350 589,857 138,632
0

$32,262,162

1,055,691 129,133 813,855 (146,170) 39,814 346,431 (44,928) 52,424 60,935 40,552 473,681 66,470 503,710 2,450 (264,269) 77,491 (11,144)

$3,196,124

467,144 125,747 663,276 164,593 31,226 210,965 (47,609) 23,098 23,243 (11,310) 60,495 68,478 432,354 0 (136,800) 4,413
0

$2,079,312

21.2                       8.4 8.2                       7.9 10.4                       8.3 (4.9)                       6.2 12.4                       9.5 9.4                       5.5 (47.3)                  (48.7) 17.4                       7.0 22.1                       7.4 3.9                     (1.0) 13.4                       1.5 51.2                     53.5 36.1                     29.5 24.7                       0.0 (30.9)                  (18.8) 126.7                       3.3 (100.0)                      N/A

11.0	6.9

2300 - Classified Supervisors' and Administrators' Salaries

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

2400 - Clerical, Technical, and Office Staff Salaries

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

2900 - Other Classified Salaries

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

10,818,663 60,000
0 0
65,206

$10,943,868

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

$19,513,892

310,716 955,985 94,776

11,446,031 63,000
0 0
30,080

$11,539,111

18,725,768 9,376 367,002 43,349 3,400

$19,148,895

377,958 1,081,672 97,031

20

12,103,757 63,000
0 0
194,809

$12,361,565

19,871,151 44,537 447,548 107,055 3,400

$20,473,691

389,281 1,376,182 103,828

1,285,094 3,000
0 0
129,603

$1,417,697

1,047,320 23,580 28,637 (137,479) (2,259)

$959,799

78,565 420,197 9,052

657,725	11.9	5.7 0                       5.0	0.0 0                      N/A                      N/A 0                      N/A                      N/A
164,729	198.8	547.6

$822,454	13.0	7.1

1,145,383	5.6	6.1 35,162                   112.5                   375.0 80,545	6.8                     21.9 63,706                  (56.2)                   147.0
0	(39.9)	0.0

$1,324,796	4.9	6.9

11,323                     25.3                       3.0 294,510                     44.0                     27.2 6,797                       9.6                       7.0

Fund: 01 SubFund: -

2000 - 2999 Classified Personnel Salaries

2900 - Other Classified Salaries

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

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

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

748,418 3,038,792 474,400 575,410 92,129 4,491,855 81,374 38,903 557,546

$11,460,305

$89,605,972

15.7%

852,487 3,121,088 486,027 756,616 141,615 4,896,469 18,760 104,364
0

$11,934,089

$93,766,105

14.1%

843,575 3,519,516 555,244 690,134 147,652 5,051,314 19,209 81,161
0

$12,777,096

$100,363,387

12.8%

95,156 480,724 80,844 114,723 55,523 559,458 (62,165) 42,258 (557,546)

$1,316,790

$10,757,416

(8,912) 398,428 69,216 (66,482) 6,037 154,844 449 (23,203) 0

$843,007

$6,597,282

12.7                     (1.0) 15.8                     12.8 17.0                     14.2 19.9                     (8.8) 60.3                       4.3 12.5                       3.2 (76.4)                       2.4 108.6                  (22.2) (100.0)                      N/A

11.5	7.1

12.0	7.0

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT 310190 - STRS CERT

57,564,774 630,528

$58,195,302

64,682,659 790,618

$65,473,276

68,119,464 1,000,167

$69,119,631

10,554,690 369,639

$10,924,329

3,436,805                     18.3                       5.3 209,549                     58.6                     26.5

$3,646,354	18.8	5.6

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED 310291 - STRS CLASSIFIED

730,418 8,958

$739,376

787,841 4,123

$791,964

810,869 5,454

$816,323

80,451 (3,504)

$76,947

23,028                     11.0                       2.9 1,331                  (39.1)                     32.3

$24,359	10.4	3.1

3201 - Public Employees' Retirement System, certificated positions

320100 - PERS CERTIFICATED 320190 - PERS CERTIFICATED

459,724 (149)

$459,575

482,738 0

$482,738

551,980 0

$551,980

92,255 149

$92,405

69,242 0

$69,242

20.1                     14.3 (100.0)                      N/A

20.1	14.3

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED 320290 - PERS CLASSIFIED

17,351,405 349,655

$17,701,060

20,264,419 526,120

$20,790,539

21,558,658 676,618

$22,235,276

4,207,253 326,963

$4,534,216

1,294,239                     24.2                       6.4 150,498                     93.5                     28.6

$1,444,737	25.6	6.9

21

Fund: 01 SubFund: -

3000 - 3999 Employee Benefits

3301 - OASDI/Medicare/Alternative, certificated positions

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
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

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

$3,215,094

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

$6,267,150

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

$34,202,347

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

$17,960,745

205,086 3,089,976 3,931 1,756 62,037 1,563

$3,364,349

5,079,541 1,288,033 178,249 199,176 70,399 45,344

$6,860,742

31,798,676 2,392,131 446,151 152,630

$34,789,589

16,853,512 1,282,485 239,570 77,320 219,366

$18,672,254

218,990 3,369,450 4,978 2,838 92,998 2,936

$3,692,190

5,455,037 1,366,004 168,576 230,053 80,869 48,217

$7,348,756

33,383,286 2,167,575 423,230 156,588

$36,130,680

18,054,300 1,184,376 227,405 79,479 229,199

$19,774,759

87,775 427,434 3,561 (12,361) 8,512 (37,826)

$477,096

832,986 178,186 328 57,010 16,625 (3,529)

$1,081,606

2,060,988 (133,013) (5,829) 6,187

$1,928,333

1,794,142 (19,152) 2,956 4,854 31,214

$1,814,014

13,904                     66.9                       6.8 279,474                     14.5                       9.0 1,047                   251.5                     26.6 1,083                  (81.3)                     61.7 30,960                     10.1                     49.9 1,373                  (92.8)                     87.8

$327,840	14.8	9.7

375,497                     18.0                       7.4 77,971                     15.0                       6.1 (9,674)                       0.2                     (5.4) 30,877                     32.9                     15.5 10,470                     25.9                     14.9 2,873                     (6.8)                       6.3

$488,013	17.3	7.1

1,584,610                       6.6                       5.0 (224,556)                     (5.8)                     (9.4) (22,921)                     (1.4)                     (5.1) 3,958                       4.1                       2.6

$1,341,091	5.6	3.9

1,200,787                     11.0                       7.1 (98,109)                     (1.6)                     (7.6) (12,165)                       1.3                     (5.1) 2,159                       6.5                       2.8 9,832                     15.8                       4.5

$1,102,505	10.1	5.9

3501 - State Unemployment Insurance, certificated positions

350100 - SUI CERT 350190 - SUI CERT

1,029,470 29,164

$1,058,635

1,063,124 22,763

$1,085,887

1,247,236 28,275

$1,275,512

217,766 (889)

$216,877

184,113                     21.2                     17.3 5,512                     (3.0)                     24.2

$189,625	20.5	17.5

22

Fund: 01 SubFund: -

3000 - 3999 Employee Benefits

3502 - State Unemployment Insurance, classified positions

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
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

412,818 22,460

$435,278

444,913 26,426

$471,338

535,370 27,735

$563,105

122,552 5,275

$127,827

90,457 1,309

$91,767

29.7                     20.3 23.5                       5.0

29.4	19.5

3601 - Workers' Compensation Insurance, certificated positions

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

2,637,707 70,002

$2,707,710

2,566,269 52,576

$2,618,844

2,782,591 65,281

$2,847,872

144,884 (4,722)

$140,162

216,323                       5.5                       8.4 12,705                     (6.7)                     24.2

$229,027	5.2	8.7

3602 - Workers' Compensation Insurance, classified positions

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

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

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

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

3802 - PERS Reduction, classified positions

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

1,019,659 38,395

$1,058,054

7,735,220 $7,735,220

2,479,822 $2,479,822

0 $0

0 0 0

$0

1,060,090 54,395

$1,114,485

8,064,994 $8,064,994

2,605,286 $2,605,286

0 $0

0 0 0

$0

1,133,750 52,325

$1,186,076

7,497,312 $7,497,312

2,444,680 $2,444,680

0 $0

0 0 0

$0

114,091 13,930

$128,022

(237,907) ($237,907)

(35,142) ($35,142)

0 $0

0 0 0

$0

73,660                     11.2                       6.9 (2,070)                     36.3                     (3.8)

$71,591	12.1	6.4

(567,682)                     (3.1)                     (7.0) ($567,682)                    (3.1)                    (7.0)

(160,606)                     (1.4)                     (6.2) ($160,606)                    (1.4)                    (6.2)

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

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

$0	N/A	N/A

23

Fund: 01 SubFund: -

3000 - 3999 Employee Benefits

3901 - Other Benefits, certificated positions

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
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
845,978 12,605 0 23,333 51,328

$933,244

0 0
340,364 871
0 17,981 22,102

$381,318

$155,529,926 27.3%
81.2%

0 0
855,269 9,715
0 17,460 10,771

$893,214

0 0
355,676 4,969
0 18,510 25,621

$404,775

$168,484,276 25.3%
72.5%

0 0
936,817 29,216 0 28,402 8,251

$1,002,687

0 0
290,091 38,512 0 20,309 21,521

$370,433

$176,857,270 22.6%
65.9%

0 0
90,840 16,611 0 5,070
(43,077)

$69,443

0 0
(50,273) 37,641 0
2,329 (580)

($10,884)

$21,327,344

0                      N/A                      N/A 0                      N/A                      N/A
81,549                     10.7                       9.5 19,501                   131.8                   200.7 0                      N/A                      N/A 10,943                     21.7                     62.7 (2,519)                  (83.9)                  (23.4)

$109,473	7.4	12.3

0                      N/A                      N/A 0                      N/A                      N/A
(65,585)                  (14.8)                  (18.4) 33,543                 4321.8                   675.1 0                      N/A                      N/A
1,800                     13.0                       9.7 (4,100)                     (2.6)                  (16.0)

($34,342)	(2.9)	(8.5)

$8,372,994	13.7	5.0

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

4,708,524 $4,708,524

194,368 0

$194,368

18,580,333 152,883 47,575 49,683 497,393

5,755,345 $5,755,345

32,056 0

$32,056

8,680,326 0 92,742,594 46,000 393,643

24

11,632,164 $11,632,164

97,674 0

$97,674

15,145,754 20,337,978 127,167,380 46,000 655,684

6,923,640 $6,923,640

(96,694) 0

($96,694)

(3,434,579) 20,185,095 127,119,805 (3,683) 158,291

5,876,819 $5,876,819

65,617 0

$65,617

6,465,428 20,337,978 34,424,786 0
262,042

147.0                   102.1 147.0                   102.1

(49.7)                   204.7 N/A                      N/A

(49.7)	204.7

(18.5)                     74.5 13203.0                      N/A 267198.9                     37.1 (7.4)                       0.0 31.8                     66.6

Fund: 01 SubFund: -

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

430006 - FOOD SUP SIERRA OUTDOOR 430007 - SUPPLIES/SOFTWARE 430008 - SUPPLIES NON-CLASSROOM 430010 - SUPPLIES IMMUNIZATION 430011 - BLUEPRINTS/BIDS
430012 - ERGONOMICS/PURCHASING 430013 - ASSESSMENT SUPPLIES 430016 - SOFTWARE REIMBURSEMENT 430023 - SALES/USE TAX
430026 - FACILITY USE SUPPLIES 430031 - VANDALISM
430038 - UNIFORMS 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

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

$29,589,679

349,200 6,302 4,508,533 0
0 10,000 0
0 2,900 13,500
151,000 176,608 2,051,000 500
0 0
1,200 325,000 395,000 0 50,000 215,000 25,000 35,000 0 235,577 9,848 317,800 658,695 120,205 269,557 943,835 5,204 119,343 0
0

$112,858,370

349,200 6,302 5,764,025 0
0 9,472 47,257 0 2,900 13,500
141,000 217,694 2,334,214 500
0 0
1,000 325,000 389,000 0 30,000 250,000 25,000 40,000 0 157,496 8,863 421,000 902,000 120,205 262,806
1,161,259 5,204 40,391
0 0

$176,378,083

20,739 (6,476) 1,992,864 0
0 7,004 47,257 0 (2,742) (4,986) 64,806 74,603
305,268 302
0 0
811 26,770 23,707 0 11,995 (15,547) 11,619 30,853 0 80,457 (322) (98,008) 584 59,672 74,380 348,077 5,204 40,391 0
(335,805)

$146,788,404

0 0
1,255,491 0 0
(528) 47,257 0
0 0
(10,000) 41,086 283,214 0
0 0
(200) 0
(6,000) 0 (20,000) 35,000 0
5,000 0
(78,081) (985) 103,200 243,305 0 (6,751) 217,424 0 (78,952) 0
0

$63,519,713

6.3                       0.0 (50.7)                       0.0 52.8                     27.8 N/A                      N/A N/A                      N/A 283.9                     (5.3) N/A                      N/A N/A                      N/A (48.6)                       0.0 (27.0)                       0.0 85.1                     (6.6) 52.1                     23.3 15.0                     13.8 152.9                       0.0 N/A                      N/A N/A                      N/A 428.9                  (16.7) 9.0                       0.0 6.5                     (1.5) N/A                      N/A 66.6                  (40.0) (5.9)                     16.3 86.8                       0.0 337.3                     14.3 N/A                      N/A 104.4                  (33.1) (3.5)                  (10.0) (18.9)                     32.5 0.1                     36.9 98.6                       0.0 39.5                     (2.5) 42.8                     23.0 N/A                       0.0 N/A                  (66.2) N/A                      N/A
(100.0)	N/A

496.1	56.3

25

Fund: 01 SubFund: -

4000 - 4999 Books and Supplies

4400 - Noncapitalized Equipment

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
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

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

5300 - Dues and Memberships

530000 - DUES & MEMBERSHIP 580013 - ASSESSMENT SOFTWARE

5400 - Insurance

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

11,993,659 0
78,934

$12,072,593

$46,565,163 8.2%

4,453,795 $4,453,795

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

$1,605,782

68,171 0

$68,171

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

$2,530,187

9,291,967 0 0

$9,291,967

$127,937,740 19.2%

4,108,356 $4,108,356

1,300,262 0
243,953 42,000 0

$1,586,215

74,876 0

$74,876

1,140,349 2,982,694 38,494 (1,346,778)

$2,814,759

12,533,649 0 0

$12,533,649

$200,641,570 25.7%

6,927,764 $6,927,764

1,874,871 30,000 254,056 42,135
0

$2,201,062

79,268 45,438

$124,706

1,140,349 2,983,787 38,494 (1,376,916)

$2,785,714

539,991 0 (78,934)

$461,057

$154,076,407

2,473,970 $2,473,970

576,584 29,947 (7,030) (1,509) (2,712)

$595,280

11,098 45,438

$56,536

54,318 260,233 1,767 (60,791)

$255,527

3,241,682 0 0

$3,241,682

$72,703,831

2,819,408 $2,819,408

574,609 30,000 10,103 135
0

$614,847

4,392 45,438

$49,830

0 1,093 0
(30,138)

($29,045)

4.5                     34.9 N/A                      N/A (100.0)                      N/A

3.8	34.9

330.9	56.8

55.5                     68.6 55.5                     68.6

44.4                     44.2 56195.7                      N/A (2.7)                       4.1 (3.5)                       0.3 (100.0)                      N/A

37.1	38.8

16.3                       5.9 N/A                      N/A

82.9	66.6

5.0	0.0 9.6	0.0 4.8	0.0 4.6	2.2

10.1	(1.0)

26

Fund: 01 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5500 - Operations and Housekeeping Services

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
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

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

$12,328,341

1,686,034 582,700 97,200
0 20,000 193,000
7,404,692 1,225,000

$11,208,625

1,796,034 712,700 107,200
0 23,000 193,000
8,030,935 1,276,250

$12,139,119

(6,868) 9,433 (41,013) (1,760) 5,461 69,560 274,204 (498,237)

($189,222)

110,000 130,000 10,000 0
3,000 0
626,243 51,250

$930,493

(0.4)                       6.5 1.3                     22.3 (27.7)                     10.3 (100.0)                      N/A 31.1                     15.0 56.4                       0.0 3.5                       8.5 (28.1)                       4.2

(1.5)	8.3

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

2,557,709 3,131,988 393,198 650 190,997 252,308 95,232 29,315 57,400 13,900 1,055,724 9,935 70,742 275,504 171,430
0 192

$8,306,223

0 0 0 0 0 0 0 0

3,122,050 3,176,562 379,175 3,130 165,942 207,035 114,300 39,000 56,400 5,000 800,000 25,000 83,150 521,435
0 0 0

$8,698,179

0 0 0 0 0 0 0 0

27

3,405,057 3,150,630 409,175 2,783 256,681 175,700 114,300 39,000 56,400 15,000 830,000 25,000 115,200 543,143
0 0 0

$9,138,069

0 0 0 0 0 0 0 0

847,347 18,642 15,977 2,133 65,685 (76,608) 19,068 9,685 (1,000) 1,100 (225,724) 15,065 44,458 267,639 (171,430) 0
(192)

$831,846

0 0 0 0 0 0 0 0

283,007 (25,932) 30,000 (348) 90,740 (31,335) 0
0 0
10,000 30,000 0 32,050 21,709 0
0 0

$439,891

0 0 0 0 0 0 0 0

33.1                       9.1 0.6                     (0.8) 4.1                       7.9 328.1                  (11.1) 34.4                     54.7 (30.4)                  (15.1) 20.0                       0.0 33.0                       0.0 (1.7)                       0.0 7.9                   200.0 (21.4)                       3.8 151.6                       0.0 62.8                     38.5 97.1                       4.2
(100.0)                      N/A N/A                      N/A (100.0)                      N/A

10.0	5.1

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	N/A

Fund: 01 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5710 - Transfers of Direct Costs

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
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

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

($75,296)

0 0 0 0 0 0 0 0 0 0

$0

0 (12,000) (195,000) (89,102) (10,675) (32,150) 0 (22,630) (175) (5,700) (2,770)
0 (25,125) (14,300) 0

($409,627)

0 0 0 0 0 0 0 0 0 0

$0

0 (26,000) (195,000) (86,102) (13,675) (42,150) 0 (27,734) (175) (7,900) (102,770) 0 (30,286) (14,300) 0

($546,092)

0 0 0 0 0 0 0 0 0 0

$0

(280,000) (14,555) (10,000) 3,000 (6,462) (29,349) 0 (13,186) (175) (1,498) (101,694) 0 (16,691) (185)
0

($470,796)

0 0 0 0 0 0 0 0 0 0

$0

0 (14,000) 0
3,000 (3,000) (10,000) 0 (5,104) 0 (2,200)
(100,000) 0
(5,161) 0 0

($136,465)

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

N/A	N/A

(100.0)                      N/A 127.2                   116.7 5.4                       0.0 (3.4)                     (3.4) 89.6                     28.1 229.3                     31.1 N/A                      N/A 90.6                     22.6 N/A                       0.0 23.4                     38.6 9454.9                 3610.1 N/A                      N/A 122.8                     20.5 1.3                       0.0 N/A                      N/A

625.3	33.3

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

154,534 3,188,117 767,807 1,725,351 71,415 18,737 529,270 768,353

332,746 4,018,548 792,600 1,705,558 52,437 30,227 515,800 606,115

28

355,056 4,713,513 716,100 1,855,558 67,415 33,767 577,450 761,785

200,522 1,525,396 (51,707) 130,207 (4,000) 15,030 48,180 (6,568)

22,310                   129.8                       6.7 694,965                     47.8                     17.3 (76,500)                     (6.7)                     (9.7) 150,000                       7.5                       8.8 14,978                     (5.6)                     28.6 3,540                     80.2                     11.7 61,650                       9.1                     12.0 155,670                     (0.9)                     25.7

Fund: 01 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
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

1,464,268 0 2,267,814 159,156
0 0 0 0 0 0 0
36,257

$11,151,080

600,977 176,465 378,113 0
0

$1,155,555

$41,523,836

7.3%

1,306,379 1,000 3,468,556 100,000
0 0 0 0 0 0
585,101 0

$13,515,068

551,646 160,661 240,394 0
0

$952,701

$42,549,152

6.4%

2,405,246 1,000 3,840,444 250,000
0 0 0 0 0 0
484,347 0

$16,061,681

575,560 172,495 302,205 0
0

$1,050,260

$49,882,284

6.4%

940,977 1,000 1,572,630 90,844
0 0 0 0 0 0
484,347 (36,257)

$4,910,601

(25,417) (3,970) (75,908) 0
0

($105,294)

$8,358,448

1,098,866 0
371,888 150,000 0
0 0 0 0 0
(100,754) 0

$2,546,613

23,915 11,834 61,811 0
0

$97,559

$7,333,132

64.3                     84.1 N/A                       0.0 69.3                     10.7 57.1                   150.0 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                  (17.2) (100.0)                      N/A

44.0	18.8

(4.2)                       4.3 (2.2)                       7.4 (20.1)                     25.7 N/A                      N/A N/A                      N/A

(9.1)	10.2

20.1	17.2

29

Fund: 01 SubFund: -

6000 - 6999 Capital Outlay

6170 - Land Improvements

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
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

56,487 0 0 0

$56,487

3,195,015 0 0

$3,195,015

1,844,707 (166,241)

$1,678,466

$4,929,968

0.9%

90,000 0 0 0

$90,000

4,022,414 0 0

$4,022,414

383,539 0

$383,539

$4,495,952

0.7%

240,000 0 0 0

$240,000

5,552,243 0 0

$5,552,243

1,494,597 0

$1,494,597

$7,286,840

0.9%

183,513 0 0 0

$183,513

2,357,228 0 0

$2,357,228

(350,110) 166,241

($183,869)

$2,356,872

150,000 0 0 0

$150,000

1,529,829 0 0

$1,529,829

1,111,058 0

$1,111,058

$2,790,888

324.9	166.7 N/A                      N/A N/A                      N/A N/A                      N/A

324.9	166.7

73.8	38.0 N/A                      N/A N/A                      N/A

73.8	38.0

(19.0)                   289.7 (100.0)                      N/A

(11.0)	289.7

47.8	62.1

30

Fund: 01 SubFund: -

7000 - 7499 Other Outgo

7130 - State Special Schools

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
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

16,718 $16,718

1,447,485 $1,447,485

0 $0

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

76,055 $76,055

830,671 $830,671

$1,154,998

0.2%

20,000 $20,000

1,425,946 $1,425,946

0 $0

(1,590,834) ($1,590,834)

11,943 $11,943

419,547 $419,547

$286,602

0.0%

20,000 $20,000

1,417,526 $1,417,526

0 $0

(1,631,237) ($1,631,237)

11,943 $11,943

419,547 $419,547

$237,779

0.0%

3,282 $3,282

(29,959) ($29,959)

0 $0

(415,306) ($415,306)

(64,112) ($64,112)

(411,124) ($411,124)

($917,219)

0                     19.6                       0.0 $0                     19.6                       0.0

(8,420)                     (2.1)                     (0.6) ($8,420)                    (2.1)                    (0.6)

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

(40,403)                     34.2                       2.5 ($40,403)                     34.2                       2.5

0                  (84.3)                       0.0 $0                  (84.3)                       0.0

0                  (49.5)                       0.0 $0                  (49.5)                       0.0

($48,823)	(79.4)	(17.0)

31

Fund: 01 SubFund: -

7600 - 7629 Interfund Transfers Out

7611 - From General Fund to Child Development Fund

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

761101 - TRANSFER TO CHILD DEVELOPMENT

7612 - Between General Fund and Special Reserve Fund

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

7619 - Other Authorized Interfund Transfers Out

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

7600 - 7629 Interfund Transfers Out

Percent of Total

0 $0

0 6,321,983

$6,321,983

846,880 856,887 0
0 0 0
1,500,000 3,425,000

$6,628,767

$12,950,750

2.3%

0 $0

0 2,937,211

$2,937,211

846,880 886,975 0
0 0 0 0
2,800,000

$4,533,855

$7,471,066

1.1%

0 $0

0 2,937,211

$2,937,211

846,880 886,975 0
0 0 0 0
3,700,000

$5,433,855

$8,371,066

1.1%

0 $0

0 (3,384,772)

($3,384,772)

0 30,088 0
0 0 0
(1,500,000) 275,000

($1,194,912)

($4,579,683)

0 $0

0 0

$0

0 0 0 0 0 0 0
900,000

$900,000

$900,000

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

N/A                      N/A (53.5)                       0.0

(53.5)	0.0

0.0                       0.0 3.5                       0.0 N/A                      N/A N/A                      N/A N/A                      N/A N/A                      N/A
(100.0)                      N/A 8.0                     32.1

(18.0)	19.9

(35.4)	12.0

32

Summary of Revisions

2022-2023 Charter School Fund Budget

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

I. 2022-23 Charter School Revenues

A. Local Control Funding Formula (LCFF)

LCFF changed from $ 6,386,201 at Adopted Budget to $ 9,503,773 at First Interim, an increase of $ 3,117,572. The change is due to an increase in the ADA projection. Due to post pandemic uncertainty, an ADA projection of 500 was used for the Adopted Budget.	At First Interim the ADA projection was increased by 300 due to increased enrollment, resulting in a projection of 800 ADA for this fiscal year.

Change from Adopted

2022-23 Adopted Budget

$ 6,386,201
	
to 1st Interim

2022-23
1st Int. Budget
	
$ 3,117,572

Increase/(Decrease)

$ 3,117,572

$ 9,503,773

B. Federal Revenues

Federal Revenues changed from $ 0 at Adopted Budget to $ 146,214 at First Interim. This increase is due to prior year carryover of COVID relief dollars.

Change from Adopted

2022-23 Adopted Budget

$ -0-
	
to 1st Interim

2022-23
1st Int. Budget
	
$ 146,214

Increase/(Decrease)

$ 146,214

$ 146,214

C. State Revenues

State Revenues changed from $ 154,926 at Adopted Budget to $ 1,540,665 at First Interim, an increase of
$ 1,385,739. The change is due to two new one-time block grants awarded this fiscal year, offset by a decrease to the prior year Lottery apportionment. A plan for the Arts, Music, and Instructional Materials Block grant will be presented to the Board as an information item in January. The Learning Recovery Block Grant is to continue addressing learning loss due to the pandemic.

33

Item
Learning Recovery Arts/Instruct. Mate Lottery
Change from Adopted

2022-23 Adopted Budget

$ 154,926

Block Grant rial Block Gran

to 1st Interim

2022-23
1st Int. Budget
	
Budget Adjustment $      882,741
t	519,013
         (16,015) $ 1,385,739

Increase/(Decrease)

$ 1,385,739

$ 1,540,665

Change from Adopted

2022-23 Adopted Budget

$ 6,659,027
	
to 1st Interim

2022-23
1st Int. Budget
	
$ 4,649,525

Increase/(Decrease)

$ 4,649,525

$ 11,308,552

II. 2022-23CharterSchool Fund Expenditures

D. Local Revenues	A. Certificated Personnel Salaries

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

Change from Adopted

2022-23 Adopted Budget

$ 117,900
	
to 1st Interim

2022-23
1st Int. Budget
	
$ -0-

Increase/(Decrease)

$ -0-

$ 117,900

Certificated	Personnel	Salaries	changed	from $ 3,440,802 at Adopted Budget to $ 5,175,550 at First Interim, an increase of $ 1,734,748. This change is due to the Board approved 7.0% salary schedule increase combined with the previously mentioned increase to the ADA projection resulting in a need for more certificated staff. Clovis Online is required to maintain an overall staffing ratio of 25:1 pursuant to California Education Code 51745.6(d).

E. Total Charter School Revenues

Total	Charter	School	Revenues	changed	from $ 6,659,027 at Adopted Budget to $ 11,308,552 at First Interim, an increase of $ 4,649,525.

34

Item
Teacher Salaries Other Certificated S
Change from Adopted

2022-23 Adopted Budget

$ 3,440,802

alaries
to 1st Interim

2022-23
1st Int. Budget
	
Budget Adjustment $ 1,688,912
         45,836 $ 1,734,748

Increase/(Decrease)

$ 1,734,748

$ 5,175,550

B. Classified Personnel Salaries

ClassifiedPersonnelSalarieschanged from$780,909at Adopted Budget to $450,967 at First Interim, a decrease of $ 329,942. This change is primarily due to decreased instructional assistant and student liaison salaries offset by increases due to the 7.0% salary schedule increase. At Adopted Budget there was a plan to bring in additional Instructional Assistants; funds were allocated to certificated salaries instead.	The First Interim budget is more aligned with previous year’s expenditures for this classification.

Item
Instructional Salari Other Salaries
Change from Adopted

2022-23 Adopted Budget

$ 780,909

es

to 1st Interim

2022-23
1st Int. Budget
	
Budget Adjustment $      (251,588)
	(78,354)
$     ( 329,942)

Increase/(Decrease)

$	(329,942)

$ 450,967

C. Employee Benefits

Employee Benefits changed from $1,831,999 at Adopted Budget to $2,027,867 at First Interim, an increase of $195,868.	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

2022-23 Adopted Budget

$ 1,831,999

enefits

to 1st Interim

2022-23
1st Int. Budget

Budget Adjustment $ 159,133
(42,210) 62,279
	16,666
$ 195,868

Increase/(Decrease)

$ 195,868

$ 2,027,867

D. Books, Supplies and Other Materials

Books Supplies and Other Materials changed from $489,765 at Adopted Budget to $ 2,093,596 at First Interim, an increase of $ 1,603,831. This net increase is due to the carryover of unspent COVID relief funds and other one-time State grants. As well as one-time State funds that plans are being developed for.

35

Item
One-Time Grants COVID Relief Carryo Other Carryover
Change from Adopted

2022-23 Adopted Budget

$ 489,765

ver

to 1st Interim

2022-23
1st Int. Budget
	
Budget Adjustment $ 1,401,754
159,119
         42,958 $ 1,603,831

Increase/(Decrease)

$ 1,603,831

$ 2,093,596

E. Contracted Services and Other Operating Expenditures

Contracted Services and Other Operating Expenditures changed from $ 457,791 at Adopted Budget to $394,365 at First Interim, a decrease of $ 63,426. This increase	was	primarily	due	to	lower	planned expenditures for software licensing this year.

Item
Travel and Conferen Instructional Softw Other
Change from Adopted

2022-23 Adopted Budget

$ 457,791

ce are

to 1st Interim

2022-23
1st Int. Budget
	
Budget Adjustment $     (17,854)
(51,958)
          6,386 $     (63,426)

Increase/(Decrease)

$ (63,426)

$ 394,365

F. Capital Outlay

Capital Outlay Expenditures changed from $-0- at Adopted Budget to $30,000at First Interim,anincrease of $30,000. The change is due to capital improvements related to heating, ventilation and air conditioning at the Clovis Online School campus.

Change from Adopted

2022-23 Adopted Budget

$ -0-
	
to 1st Interim

2022-23
1st Int. Budget
	
$ 30,000

Increase/(Decrease)

$ 30,000

$ 30,000

G. Other Outgo Expenditures

Other Outgo Expenditures changed from $134,480 at Adopted Budget to $229,426 at First Interim, an increase of $94,946.	This was due to changes in expenditures applicable to indirect cost charges.

Change from Adopted

2022-23 Adopted Budget

$ 134,480
	
to 1st Interim

2022-23
1st Int. Budget
	
$ 94,946

Increase/(Decrease)

$ 94,946

$ 229,426

36

H. Total Charter School Fund Expenditures	III. Charter School Fund Balance

Total Charter School Fund Expenditures changed from $ 7,135,746 at Adopted Budget to $ 10,401,771 at First Interim, an increase of $ 3,266,025.

Change from Adopted

2022-23 Adopted Budget

$ 7,135,746
	
to 1st Interim

2022-23
1st Int. Budget
	
$ 3,266,025

Increase/(Decrease)

$ 3,266,025

$ 10,401,771

Totalrevenuesare$11,308,552andtotal expenditures are $ 10,401,771 at First Interim, resulting in a surplus of $906,783 and an ongoing operating surplus of $1,117,511. The projected ending fund balance for the 2022-23 fiscal year is:

Beginning Fund Balance, Unaudited 7/1/22	$ 8,189,352

2022-23 Revenues	11,308,552

2022-23 Expenditures	10,401,771

Surplus/(Deficit) (1)

Ending Fund Balance, 6/30/23, Projected

Assigned:

Capital Improvements

General Reserve 6/30/23

General Reserve as a % of Expenditures

	906,781

$ 9,096,133

$ 8,576,044

$	520,089

5.0%

One-Time Items in 2022-23:

Building and Improvements                                         $         30,000 Grant Carryover                                                                          180,730 Total One-Time Items (2)                                                  $      210,730

Ongoing Operating Surplus (1+2)	$ 1,117,511

37

Fund: 09 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
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	$8,386,035	$6,659,027	$11,308,552	$2,922,517	$4,649,525	34.8	69.8
	
8010 - 8099 Revenue Limit Sources

8011 - LCFF State Aid - Current Year

801100 - REVENUE LIMIT STATE AID

2,602,047

$2,602,047

3,126,805

$3,126,805

5,235,398

$5,235,398

2,633,351

$2,633,351

2,108,593	101.2	67.4

$2,108,593	101.2	67.4

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

3,888,015 $3,888,015

(15,612)

($15,612)

1,733,966 $1,733,966

0

$0

2,544,030 $2,544,030

0

$0

(1,343,985) ($1,343,985)

15,612

$15,612

810,064 $810,064

0

$0

(34.6)                     46.7 (34.6)                     46.7

(100.0)	N/A

(100.0)	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
8100 - 8299 Federal Revenue

8290 - All Other Federal Revenue 829000 - FED OTH REV

8100 - 8299 Federal Revenue

Percent of Total

1,754,957 $1,754,957

$8,229,407 98.1%

0 $0

$0

0.0%

1,525,430 $1,525,430

$6,386,201 95.9%

0 $0

$0

0.0%

1,724,345 $1,724,345

$9,503,773 84.0%

146,214 $146,214

$146,214

1.3%

(30,612) ($30,612)

$1,274,366

146,214 $146,214

$146,214

198,915                     (1.7)                     13.0 $198,915                    (1.7)                     13.0

$3,117,572	15.5	48.8

146,214                      N/A                      N/A $146,214                     N/A                     N/A

$146,214	N/A	N/A

38

Fund: 09 SubFund: -

8300 - 8599 Other State Revenue

8550 - Mandated Cost Reimbursements

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
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

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

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

20,071 $20,071

204,373 18,836

$223,209

180,648 $180,648

$423,928 5.1%

108,967

$108,967

23,370 $23,370

131,556 0

$131,556

0 $0

$154,926 2.3%

110,000

$110,000

23,370 $23,370

189,600 (74,059)

$115,541

1,401,754 $1,401,754

$1,540,665 13.6%

110,000

$110,000

3,299 $3,299

(14,773) (92,895)

($107,668)

1,221,106 $1,221,106

$1,116,737

1,033

$1,033

0 $0

58,044 (74,059)

($16,015)

1,401,754 $1,401,754

$1,385,739

0

$0

16.4                       0.0 16.4                       0.0

(7.2)                     44.1 (493.2)                      N/A

(48.2)	(12.2)

676.0                      N/A 676.0                     N/A

263.4	894.5

0.9	0.0

0.9	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
8980 - 8999 Contributions

8980 - Contributions from Unrestricted Revenues

898000 - CONTRIB FR UNRESTRICTED REV 898002 - CONTRIB FOR LCAP

8980 - 8999 Contributions

Percent of Total

(378,251) ($378,251)

1,984 $1,984

($267,300) -3.2%

0 0

$0

$0

0.0%

0 $0

7,900 $7,900

$117,900 1.8%

0 0

$0

$0

0.0%

0 $0

7,900 $7,900

$117,900 1.0%

0 0

$0

$0

0.0%

378,251 $378,251

5,916 $5,916

$385,200

0 0

$0

$0

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

0                   298.2                       0.0 $0                   298.2                       0.0

$0	(144.1)	0.0

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 7/1/2022 - 6/30/2023
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

09 - CHARTER SCHOOLS	$7,391,757	$7,135,746	$10,401,771	$3,010,014	$3,266,025	40.7	45.8
	
1000 - 1999 Certificated Personnel Salaries

1100 - Certificated Teachers' Salaries

110001 - TEACHER SAL

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

1200 - Certificated Pupil Support Salaries

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

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

$3,181,145

48,764 358,250 138 28,271 165

$435,589

2,476,530 86,553 1,500 135,702

$2,700,285

0 575,977 0 13,291 165

$589,433

3,649,931 215,524 2,386 521,356

$4,389,197

31,246 404,470 56,728 18,366 177

$510,987

1,157,886 14,101 156 35,909

$1,208,052

(17,518) 46,220 56,590 (9,905) 12

$75,398

1,173,401 128,971 886 385,654

$1,688,912

31,246 (171,507) 56,728 5,075
12

($78,446)

46.5	47.4 7.0                   149.0 7.0	59.1 7.4                   284.2

38.0	62.5

(35.9)                      N/A 12.9                  (29.8) 40879.6                      N/A (35.0)                     38.2 7.3                       7.3

17.3	(13.3)

1300 - Certificated Supervisors' and Administrators' Salaries

130001 - PRINCIPAL SAL 130008 - DIST ADM SAL 130050 - CERT ADMIN SUB

1900 - Other Certificated Salaries

190003 - TRANSITION COORDINATORS

1000 - 1999 Certificated Personnel Salaries

Percent of Total

117,656 37,960 0

$155,616

0 $0

$3,772,351

51.0%

113,124 37,960 0

$151,084

0 $0

$3,440,802

48.2%

81,245 40,617 36,249

$158,111

117,255 $117,255

$5,175,550

49.8%

(36,411) 2,657 36,249

$2,495

117,255 $117,255

$1,403,199

(31,879) 2,657 36,249

$7,027

117,255 $117,255

$1,734,748

(30.9)                  (28.2) 7.0                       7.0 N/A                      N/A

1.6	4.7

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

37.2	50.4

40

Fund: 09 SubFund: -

2000 - 2999 Classified Personnel Salaries

2100 - Classified Instructional Salaries

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

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

2400 - Clerical, Technical, and Office Staff Salaries

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

2900 - Other Classified Salaries

290006 - STUDENT LIAISON 290070 - OTH CLASSIFIED OT

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

116,029 1,642 732

$118,403

231,952 799 5,543

$238,294

78,184 117

$78,301

$434,998

5.9%

376,113 0
733

$376,846

232,357 14,813 1,784

$248,954

155,109 0

$155,109

$780,909

10.9%

122,718 1,757 783

$125,258

245,027 855 5,931

$251,813

73,896 0

$73,896

$450,967

4.3%

6,689 115 51

$6,855

13,075 56
388

$13,519

(4,288) (117)

($4,405)

$15,969

(253,395) 1,757
50

($251,588)

12,670 (13,958) 4,147

$2,859

(81,213) 0

($81,213)

($329,942)

5.8	(67.4) 7.0                      N/A 6.9                       6.8

5.8	(66.8)

5.6	5.5 7.0                  (94.2) 7.0                   232.5

5.7	1.1

(5.5)                  (52.4) (100.0)                      N/A

(5.6)	(52.4)

3.7	(42.3)

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT 310190 - STRS CERT

602,411 5,105

$607,516

597,832 3,279

$601,111

760,393 3,672

$764,065

157,982 (1,433)

$156,549

162,561                     26.2                     27.2 393                  (28.1)                     12.0

$162,954	25.8	27.1

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED	5,744	3,821

$5,744	$3,821

0	(5,744)

$0	($5,744)

(3,821)

($3,821)

(100.0)

(100.0)

(100.0)

(100.0)

3201 - Public Employees' Retirement System, certificated positions

320100 - PERS CERTIFICATED	10,398

$10,398

22,633

$22,633

24,188

$24,188

13,790

$13,790

1,555	132.6	6.9

$1,555	132.6	6.9

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED 320290 - PERS CLASSIFIED

114,704 294

$114,998

157,593 153

$157,746

113,667 314

$113,981

(1,037) 20

($1,017)

(43,926) 161

($43,765)

(0.9)                  (27.9) 6.8                   105.2

(0.9)	(27.7)

41

Fund: 09 SubFund: -

3000 - 3999 Employee Benefits

3301 - OASDI/Medicare/Alternative, certificated positions

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
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 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

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

2,945 50,490 445
19

$53,898

16,270 5,858 0
457 126

$22,711

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

$442,184

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

$121,868

5,525 47,733 259
0

$53,517

38,494 9,609 0
171 48

$48,322

487,534 36,694 6,844 2,377

$533,449

163,402 12,298 2,288 659 2,633

$181,280

5,911 58,426 831
20

$65,188

27,769 6,486 0
122 37

$34,414

596,085 38,914 7,507 2,674

$645,180

121,458 7,017 1,354 470 1,529

$131,828

2,966 7,936 386
1

$11,290

11,499 628
0 (335) (89)

$11,703

190,539 9,621 2,044 793

$202,996

11,629 (1,552) (244) 27
99

$9,960

386 10,693 572
20

$11,671

(10,725) (3,123) 0
(49) (11)

($13,908)

108,551 2,220 663
297

$111,731

(41,944) (5,281) (934) (189) (1,104)

($49,452)

100.7                       7.0 15.7                     22.4 86.9                   220.8 7.7                      N/A

20.9	21.8

70.7                  (27.9) 10.7                  (32.5) N/A                      N/A (73.3)                  (28.7) (70.7)                  (22.9)

51.5	(28.8)

47.0	22.3 32.8                       6.1 37.4                       9.7 42.2	12.5

45.9	20.9

10.6                  (25.7) (18.1)                  (42.9) (15.3)                  (40.8) 6.1                  (28.7) 7.0                  (41.9)

8.2	(27.3)

3501 - State Unemployment Insurance, certificated positions

350100 - SUI CERT 350190 - SUI CERT

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS 350290 - SUI CLASS

18,320 153

$18,474

2,041 44

$2,085

16,125 80

$16,205

3,311 5

$3,316

20,135 288

$20,423

2,237 13

$2,250

1,815                          4,010 135                             208

$1,949	$4,218

196                       (1,074) (31)                                  8

$165	($1,066)

9.9                     24.9 87.8                   260.0

10.6	26.0

9.6                  (32.4) (70.5)                   160.0

7.9	(32.1)

42

Fund: 09 SubFund: -

3000 - 3999 Employee Benefits

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

3601 - Workers' Compensation Insurance, certificated positions

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

3602 - Workers' Compensation Insurance, classified positions

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

3701 - OPEB, Allocated, certificated positions

370100 - RETIREE BENEFITS CERT

44,900 368

$45,268

5,114 24

$5,138

120,880

38,587 215

$38,802

7,947 14

$7,961

128,412

48,509 687

$49,196

5,374 15

$5,389

139,362

3,609                          9,922 319                             472

$3,928	$10,394

260                       (2,573) (9)                                  1

$251	($2,572)

18,482	10,950

8.0                     25.7 86.7                   219.5

8.7	26.8

5.1                  (32.4) (36.7)                       7.1

4.9	(32.3)

15.3	8.5

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

3901 - Other Benefits, certificated positions

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

3902 - Other Benefits, classified positions

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

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

$120,880

14,354 $14,354

14,967 312 123
24

$15,425

1,705 0
35 13

$1,754

$1,602,693 21.7%
78.6%

$128,412

19,523 $19,523

12,863 254
72 27

$13,216

2,650 0
13 22

$2,685

$1,831,999 25.7%
84.8%

$139,362

13,620 $13,620

16,170 190 230 389

$16,979

1,788 0
10 6

$1,804

$2,027,867 19.5%
73.6%

$18,482

(734) ($734)

1,203 (122) 107 365

$1,554

83 0 (25) (7)

$50

$425,174

$10,950	15.3	8.5

(5,903)                     (5.1)                  (30.2) ($5,903)                    (5.1)                  (30.2)

3,307	8.0	25.7 (64)                  (39.1)                  (25.2) 158                     87.5                   219.4 362                 1524.2                 1340.7

$3,763	10.1	28.5

(862)                       4.9                  (32.5) 0                      N/A                      N/A
(3)                  (71.7)                  (23.1) (16)                  (55.0)                  (72.7)

($881)	2.9	(32.8)

$195,868	26.5	10.7

43

Fund: 09 SubFund: -

4000 - 4999 Books and Supplies

4100 - Approved Textbooks and Core Curricula Materials

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

410000 - TEXTBOOKS

4300 - Materials and Supplies

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

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

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

5200 - Travel and Conferences

520000 - CONF/TRAVEL

520010 - FIXED MILEAGE ALLOWANCE

5300 - Dues and Memberships 530000 - DUES & MEMBERSHIP

5500 - Operations and Housekeeping Services

550030 - WATER/SEWER 550080 - PG&E

3,394 $3,394

102,011 0
82 4,683 35,037

$141,813

20,042 $20,042

$165,248 2.2%

1,513 1,320

$2,833

1,824 $1,824

2,372 25,133

$27,505

4,200 $4,200

117,972 0 0
5,998 37,920

$161,890

323,675 $323,675

$489,765 6.9%

19,810 1,058

$20,868

1,970 $1,970

3,000 30,000

$33,000

4,200 $4,200

76,187 180,648 1,463,968 6,998 37,920

$1,765,721

323,675 $323,675

$2,093,596 20.1%

1,600 1,414

$3,014

1,970 $1,970

3,000 30,000

$33,000

806 $806

(25,824) 180,648 1,463,886 2,315 2,884

$1,623,908

303,633 $303,633

$1,928,348

87 94

$181

146 $146

628 4,867

$5,495

0 $0

(41,785) 180,648 1,463,968 1,000
0

$1,603,831

0 $0

$1,603,831

(18,210) 356

($17,854)

0 $0

0 0

$0

23.8                       0.0 23.8                       0.0

(25.3)                  (35.4) N/A                      N/A
1783052.3                      N/A 49.4                     16.7
8.2	0.0

1145.1	990.7

1515.0                       0.0 1515.0                       0.0

1166.9	327.5

5.8                  (91.9) 7.2                     33.6

6.4	(85.6)

8.0                       0.0 8.0                       0.0

26.5                       0.0 19.4                       0.0

20.0	0.0

44

Fund: 09 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

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

5750 - Transfers of Direct Costs - Interfund

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

38 1,013 240
0 0
34,800

$36,091

35 171 4,168 0
354 76 0

$4,804

1,219 1,100 0 1,600 0 52,498

$56,417

75 1,400 2,300 175 725 320 55

$5,050

1,219 1,132 0 1,600 0 52,498

$56,449

75 1,400 2,300 175 725 320 55

$5,050

1,181 119 (240) 1,600 0 17,698

$20,358

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

$246

0                3093.6                       0.0 32                     11.7                       2.9 0                (100.0)                      N/A 0                      N/A                       0.0 0                      N/A                      N/A 0                     50.9                       0.0

$32	56.4	0.1

0	114.3	0.0 0	719.8	0.0 0                  (44.8)	0.0 0                      N/A	0.0 0	104.6	0.0 0	323.3	0.0 0                      N/A	0.0

$0	5.1	0.0

5800 - Professional/Consulting Services and Operating Expenditures

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

5900 - Communications

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

5000 - 5999 Services and Other Operating Expenditures

Percent of Total

7,820 0 0
6,386 700,507

$714,713

2,220 5,276 698

$8,194

$795,965

10.8%

12,500 30,000 1,022 4,300 289,100

$336,922

223 541 2,800

$3,564

$457,791

6.4%

12,500 30,000 1,022 4,300 237,142

$284,964

2,377 5,541 2,000

$9,918

$394,365

3.8%

4,680 30,000 1,022 (2,086) (463,365)

($429,749)

157 265 1,302

$1,724

($401,600)

0	59.8	0.0 0                      N/A	0.0 0                      N/A	0.0 0                  (32.7)	0.0
(51,958)	(66.1)	(18.0)

($51,958)	(60.1)	(15.4)

2,154	7.1	965.9 5,000	5.0	924.2 (800)                   186.7                  (28.6)

$6,354	21.0	178.3

($63,426)	(50.5)	(13.9)

45

Fund: 09 SubFund: -

6000 - 6999 Capital Outlay

6200 - Buildings and Improvements of Buildings

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

620000 - BLDG/IMPRV OF BLDG

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

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

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

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

7600 - 7629 Interfund Transfers Out

Percent of Total

188,594 $188,594

$188,594 2.6%

116,526 $116,526

$116,526 1.6%

315,384 $315,384

$315,384

4.3%

0 $0

$0 0.0%

134,480 $134,480

$134,480 1.9%

0 $0

$0

0.0%

30,000 $30,000

$30,000 0.3%

229,426 $229,426

$229,426 2.2%

0 $0

$0

0.0%

(158,594) ($158,594)

($158,594)

112,900 $112,900

$112,900

(315,384) ($315,384)

($315,384)

30,000 $30,000

$30,000

94,946 $94,946

$94,946

0 $0

$0

(84.1)                      N/A (84.1)                     N/A

(84.1)	N/A

96.9                     70.6 96.9                     70.6

96.9	70.6

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

(100.0)	N/A

46

Summary of Revisions 2022-2023 Adult Fund Budget

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

I. 2022-23 Adult Fund Revenues

A. Federal Revenues

Federal Revenues changed from $ 1,020,000 at Adopted Budget to $ 1,046,824 at First Interim, an increase of
$ 26,824.	This increase is due to an increase to the Workforce Innovation and Opportunity Act (WIOA) Grant Award.

Change from Adopted

2022-23 Adopted Budget

$ 1,020,000
	
to 1st Interim

2022-23
1st Int. Budget
	
$ 26,824

Increase/(Decrease)

$ 26,824

$ 1,046,824

B. State Revenues

State Revenues changed from $ 2,832,466 at Adopted Budget to $ 2,860,258 at First Interim, an increase of
$ 27,792. This increase is due to an increase to the California Adult Education Program (CAEP) allocation.

Change from Adopted

2022-23 Adopted Budget

$ 2,832,466
	
to 1st Interim

2022-23
1st Int. Budget
	
$ 27,792

Increase/(Decrease)

$ 27,792

$ 2,860,258

C. Local Revenues

Local Revenues changed from $ 1,525,050 at Adopted Budget to $ 1,535,050 at First Interim, an increase of
$ 10,000. This increase is primarily due to enrollment increases in Community Education classes.

47

Change from Adopted

2022-23 Adopted Budget

$ 1,525,050
	
to 1st Interim

2022-23
1st Int. Budget
	
$ 10,000

Increase/(Decrease)

$ 10,000

$ 1,535,050

D. Other Transfers In

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

Change from Adopted

2022-23 Adopted Budget

$ 846,880
	
to 1st Interim

2022-23
1st Int. Budget
	
$ -0-

Increase/(Decrease)

$ -0-

$ 846,880

E. Total Adult Fund Revenues

Total	Adult	Fund	Revenues	changed	from $ 6,224,396 at Adopted Budget to $ 6,289,012 at First Interim, an increase of $ 64,616.

Change from Adopted

2022-23 Adopted Budget

$ 6,224,396
	
to 1st Interim

2022-23
1st Int. Budget
	
$ 64,616

Increase/(Decrease)

$ 64,616

$ 6,289,012

II. 2022-23 Adult Fund Expenditures

A. Certificated Personnel Salaries

Certificated	Personnel	Salaries	changed	from $ 2,089,570 at Adopted Budget to $ 2,295,328 at First Interim, an increase of $ 205,758.     The increase is primarily due to the 7% Board approved salary schedule increase.

Change from Adopted

2022-23 Adopted Budget

$ 2,089,570
	
to 1st Interim

2022-23
1st Int. Budget
	
$ 205,758

Increase/(Decrease)

$ 205,758

$ 2,295,328

48

B. Classified Personnel Salaries

Classified	Personnel	Salaries	changed	from $ 1,520,991 at Adopted Budget to $ 1,646,142 at First Interim, an increase of $ 125,151. The increase is due to the 7% Board approved salary schedule increase and additional instructional assistant hours.

Item
Salary Schedule Incr Reclassifications
Change from Adopted

2022-23 Adopted Budget

$ 1,520,991

ease

to 1st Interim

2022-23
1st Int. Budget
	
Budget Adjustment $     106,470
	18,681
$     125,151

Increase/(Decrease)

$ 125,151

$ 1,646,142

C. Employee Benefits

Employee Benefits changed from $ 1,738,857 at Adopted Budget to $ 1,861,249 at First Interim, an increase of $ 122,391. The increase is primarily due to the 7% Board approved salary schedule increase.

Change from Adopted

2022-23 Adopted Budget

$ 1,738,857
	
to 1st Interim

2022-23
1st Int. Budget
	
$ 122,391

Increase/(Decrease)

$ 122,391

$ 1,861,249

D. Books, Supplies and Other Materials

Books, Supplies and Other Materials changed from
$ 429,660 at Adopted Budget to $ 422,481 at First Interim, a decrease of $ 7,179.	The decrease is primarily due to the reduction of planned equipment purchases.

Change from Adopted

2022-23 Adopted Budget

$ 429,660
	
to 1st Interim

2022-23
1st Int. Budget
	
$ (7,179)

Increase/(Decrease)

$ (7,179)

$ 422,481

49

E. Contracted Services and Other Operating Expenditures

Contracted Services and Other Operating Expenditures changed from $ 708,834 at Adopted Budget to
$ 689,257 at First Interim, a decrease of $ 19,577. This is primarily due to an update to the annual projected need based on historical expenditures within this classification.

Change from Adopted

2022-23 Adopted Budget

$ 708,834
	
to 1st Interim

2022-23
1st Int. Budget
	
$ (19,577)

Increase/(Decrease)

$ (19,577)

$ 689,257

F. Capital Outlay

Change from Adopted

2022-23 Adopted Budget

$ 0
	
to 1st Interim

2022-23
1st Int. Budget
	
$ -0-

Increase/(Decrease)

$ -0-

$ 0

G. Other Outgo Expenditures

Other Outgo Expenditures are unchanged at First Interim.

Change from Adopted

2022-23 Adopted Budget

$ 126,108
	
to 1st Interim

2022-23
1st Int. Budget
	
$ -0-

Increase/(Decrease)

$ -0-

$ 126,108

Capital Outlay expenditures are unchanged at First Interim.

50

H. Total Adult Fund Expenditures

Total	Adult	Fund	Expenditures	changed	from $6,614,021 at Adopted Budget to $ 7,040,565 at First Interim, an increase of $ 426,544.

Change from Adopted

2022-23 Adopted Budget

$ 6,614,021
	
to 1st Interim

2022-23
1st Int. Budget
	
$ 426,544

Increase/(Decrease)

$ 426,544

$ 7,040,565

Beginning Fund Balance-Unaudited 7/1/22

2022-23 Revenues                         6,289,012 2022-23 Expenditures                 7,040,565

Surplus/(Deficit)

Ending Fund Balance, 6/30/23, Projected

Components of Fund Balance:

Non-spendable:

Book Store Inventory Revolving Fund

Assigned fund Balance: Capital Improvements

$ 3,278,278

	(751,553)

$ 2,526,725

46,298 3,500

1,750,000

III. Fund Balance	Unassigned Fund Balance:	$     726,927

Total revenues are $ 6,289,012 and total expenditures	General Reserve Percentage	10.3% are $ 7,040,565 at First Interim, a deficit of $751,553.
The projected fund balance for the 2022-23 fiscal year is as follows:

51

Fund: 11 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
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	$5,618,113	$6,224,396	$6,289,012	$670,899	$64,616	11.9	1.0
	
8100 - 8299 Federal Revenue

8290 - All Other Federal Revenue 829000 - FED OTH REV

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

8590 - All Other State Revenue

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

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

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

872,047 $872,047

$872,047 15.5%

2,691,240 0

$2,691,240

$2,691,240 47.9%

43,501

$43,501

1,020,000 $1,020,000

$1,020,000 16.4%

2,832,466 0

$2,832,466

$2,832,466 45.5%

30,000

$30,000

1,046,824 $1,046,824

$1,046,824 16.6%

2,860,258 0

$2,860,258

$2,860,258 45.5%

30,000

$30,000

174,777 $174,777

$174,777

169,018 0

$169,018

$169,018

(13,501)

($13,501)

26,824                     20.0                       2.6 $26,824                     20.0                       2.6

$26,824	20.0	2.6

27,792                       6.3                       1.0 0                      N/A                      N/A

$27,792	6.3	1.0

$27,792	6.3	1.0

0	(31.0)	0.0

$0	(31.0)	0.0

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

866200 - NET INC(DEC) FAIR VALUE INVEST

8671 - Adult Education Fees 867100 - LOC ADULT ED FEES

8677 - Interagency Services Between LEAs 867700 - LOC INTERAGENCY

8699 - All Other Local Revenue

869900 - LOC OTHER REVENUE 869907 - LOC BOOKSTORE TEXTBOOKS

8600 - 8799 Other Local Revenue

Percent of Total

(148,756) ($148,756)

952,013 $952,013

0 $0

280,173 81,015

$361,188

$1,207,946

21.5%

0 $0

1,093,000 $1,093,000

0 $0

302,050 100,000

$402,050

$1,525,050

24.5%

0 $0

1,093,000 $1,093,000

0 $0

312,050 100,000

$412,050

$1,535,050

24.4%

148,756 $148,756

140,987 $140,987

0 $0

31,877 18,985

$50,862

$327,104

0 $0

0 $0

0 $0

10,000 0

$10,000

$10,000

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

14.8                       0.0 14.8                       0.0

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

11.4                       3.3 23.4                       0.0

14.1	2.5

27.1	0.7

52

Fund: 11 SubFund: -

8900 - 8929 Interfund Transfers In

8919 - Other Authorized Interfund Transfers In

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
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

891901 - OTH INTERFUND TRANSFER IN

8900 - 8929 Interfund Transfers In

Percent of Total

846,880 $846,880

$846,880

15.1%

846,880 $846,880

$846,880

13.6%

846,880 $846,880

$846,880

13.5%

0                                  0                       0.0                       0.0 $0                               $0                       0.0                       0.0

$0	$0	0.0	0.0

53

Fund: 11 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
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	$5,950,047	$6,614,021	$7,040,565	$1,090,518	$426,544	18.3	6.4
	
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

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

$1,365,715

259,166

$259,166

716,124 524,700 136,624 11,000 3,300

$1,391,748

259,166

$259,166

872,673 562,158 108,616 11,203 3,300

$1,557,950

274,316

$274,316

151,449 36,393 683 3,909 (200)

$192,235

15,150

$15,150

156,549 37,458 (28,008) 203
0

$166,201

15,150

$15,150

21.0                     21.9 6.9                       7.1 0.6                  (20.5) 53.6                       1.8 (5.7)                       0.0

14.1	11.9

5.8	5.8

5.8	5.8

1300 - Certificated Supervisors' and Administrators' Salaries

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

1900 - Other Certificated Salaries

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

1000 - 1999 Certificated Personnel Salaries

Percent of Total

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

$360,515

53,066 5,924 13,152

$72,142

$2,057,538

34.6%

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

$360,515

53,726 8,250 16,165

$78,141

$2,089,570

31.6%

138,493 105,044 118,728 18,234

$380,499

53,726 8,250 20,588

$82,564

$2,295,328

32.6%

9,060 1,964 7,767 1,193

$19,984

660 2,326 7,436

$10,422

$237,790

9,060	7.0	7.0 1,964	1.9	1.9 7,767	7.0	7.0 1,193	7.0	7.0

$19,984	5.5	5.5

0                       1.2                       0.0 0                     39.3                       0.0
4,423	56.5	27.4

$4,423	14.4	5.7

$205,758	11.6	9.8

54

Fund: 11 SubFund: -

2000 - 2999 Classified Personnel Salaries

2100 - Classified Instructional Salaries

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
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

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

2900 - Other Classified Salaries

290005 - RESOURCE OFFICER SAL 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

14,630 0
523

$15,153

80,793 $80,793

236,532 $236,532

912,656 7,240 9,364

$929,260

0 9,519 0 1,051
171,927

$182,496

$1,444,235

24.3%

29,620 5,118 0

$34,738

80,793 $80,793

238,365 $238,365

988,995 12,400 8,600

$1,009,995

0 7,100 0
0 150,000

$157,100

$1,520,991

23.0%

72,660 5,118 0

$77,778

87,463 $87,463

251,655 $251,655

1,048,477 12,807 9,582

$1,070,866

400 7,100 880
0 150,000

$158,380

$1,646,142

23.4%

58,030 5,118 (523)

$62,625

6,670 $6,670

15,123 $15,123

135,820 5,567 218

$141,605

400 (2,419) 880 (1,051) (21,927)

($24,116)

$201,907

43,040 0 0

$43,040

6,670 $6,670

13,290 $13,290

59,482 407 982

$60,871

400 0 880 0
0

$1,280

$125,151

396.6                   145.3 N/A                       0.0 (100.0)                      N/A

413.3	123.9

8.3                       8.3 8.3                       8.3

6.4                       5.6 6.4                       5.6

14.9                       6.0 76.9                       3.3 2.3                     11.4

15.2	6.0

N/A                      N/A (25.4)                       0.0 N/A                      N/A (100.0)                      N/A (12.8)                       0.0

(13.2)	0.8

14.0	8.2

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT 310190 - STRS CERT

299,125 1,943

$301,068

378,082 3,579

$381,661

406,038 4,637

$410,675

106,913 2,693

$109,607

27,956                     35.7                       7.4 1,058                   138.6                     29.6

$29,014	36.4	7.6

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED

17,724

$17,724

21,540

$21,540

17,792

$17,792

68	(3,748)

$68	($3,748)

0.4	(17.4)

0.4	(17.4)

55

Fund: 11 SubFund: -

3000 - 3999 Employee Benefits

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
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	26,683

$26,683

8,905	17,977

$8,905	$17,977

(8,706)

($8,706)

9,072	(32.6)	101.9

$9,072	(32.6)	101.9

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

3402 - Health & Welfare Benefits, classified positions

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

271,731 1,744

$273,476

6,726 25,959 467 238 301
33

$33,724

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

$96,124

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

$348,273

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

346,964 0

$346,964

6,411 27,037 0
345 277 40

$34,111

80,402 21,861 4,261 0
0 0

$106,524

315,942 23,779 4,435 1,740

$345,896

254,662 19,175 3,585 1,191 6,010

382,802 1,223

$384,025

8,579 30,496 65
364 416 40

$39,960

94,606 22,955 4,261 309 157
63

$122,351

334,384 22,245 4,273 1,630

$362,532

268,451 18,427 3,522 1,217 5,644

111,071 (522)

$110,549

1,853 4,536 (402) 126 115
7

$6,236

23,793 3,117 27 (237) (178) (294)

$26,227

15,765 (1,433) (143) 71

$14,259

23,895 223 127
69 2,043

35,839                     40.9                     10.3 1,223                  (29.9)                      N/A

$37,061	40.4	10.7

2,168                     27.6                     33.8 3,458                     17.5                     12.8 65                  (86.1)                      N/A
19                     53.3                       5.4 139                     38.4                     50.3 0                     19.7                       0.0

$5,849	18.5	17.1

14,204                     33.6                     17.7 1,094                     15.7                       5.0 0                       0.6                       0.0
309                  (43.5)                      N/A 157                  (53.2)                      N/A 63                  (82.4)                      N/A

$15,827	27.3	14.9

18,442                       4.9                       5.8 (1,534)                     (6.1)                     (6.5) (162)                     (3.2)                     (3.7) (110)                       4.5                     (6.3)

$16,636	4.1	4.8

13,789                       9.8                       5.4 (748)                       1.2                     (3.9) (63)                       3.7                     (1.8) 26                       6.0                       2.2 (366)                     56.7                     (6.1)

56

Fund: 11 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
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

$270,905	$284,623	$297,261	$26,356	$12,638	9.7	4.4

3501 - State Unemployment Insurance, certificated positions

350100 - SUI CERT 350190 - SUI CERT

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS 350290 - SUI CLASS

9,922 105

$10,027

6,902 116

$7,017

10,223 117

$10,339

7,916 0

$7,916

10,974                          1,051 144                               39

$11,118	$1,091

8,459                          1,558 56                             (59)

$8,515	$1,498

751                     10.6                       7.3 27                     37.7                     23.3

$778	10.9	7.5

543                     22.6                       6.9 56                  (51.3)                      N/A

$599	21.4	7.6

3601 - Workers' Compensation Insurance, certificated positions

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

3602 - Workers' Compensation Insurance, classified positions

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

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

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

3901 - Other Benefits, certificated positions

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

24,437 253

$24,690

17,053 259

$17,313

67,559 $67,559

41,860 $41,860

8,161 84 67

$8,312

24,567 390

$24,956

18,081 0

$18,081

80,555 $80,555

52,267 $52,267

8,184 96 163

$8,443

26,332 447

$26,779

19,505 130

$19,636

78,045 $78,045

48,546 $48,546

8,753 116 165

$9,034

1,894 194

$2,089

2,452 (129)

$2,323

10,486 $10,486

6,686 $6,686

592 32 98

$722

1,765                       7.8                       7.2 58                     76.9                     14.8

$1,823	8.5	7.3

1,424                     14.4                       7.9 130                  (49.8)                      N/A

$1,554	13.4	8.6

(2,510)                     15.5                     (3.1) ($2,510)                     15.5                    (3.1)

(3,721)                     16.0                     (7.1) ($3,721)                     16.0                    (7.1)

569                       7.3                       7.0 20                     37.8                     20.9 2                   147.0                       1.2

$591	8.7	7.0

57

Fund: 11 SubFund: -

3000 - 3999 Employee Benefits

3902 - Other Benefits, classified positions

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
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

410001 - BOOKSTORE INV ADJ

4300 - Materials and Supplies

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

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

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

5200 - Travel and Conferences

520000 - CONF/TRAVEL
520010 - FIXED MILEAGE ALLOWANCE

5,685 1,291 92 143

$7,211

$1,551,966 26.1% 84.9%

70,696 716

$71,412

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

$186,200

18,797 $18,797

$276,409 4.6%

24,462 1,489

$25,952

6,077 0 0 0

$6,077

$1,738,857 26.3% 80.9%

80,000 0

$80,000

41,950 104,000 6,014 71,139 0 10,000

$233,102

116,558 $116,558

$429,660 6.5%

34,949 475

$35,424

6,480 422 44
58

$7,003

$1,861,249 26.4% 82.4%

80,000 0

$80,000

61,950 104,000 7,329 68,139 0 10,000

$251,417

91,064 $91,064

$422,481 6.0%

33,243 530

$33,773

796 (869) (49) (85)

($208)

$309,282

9,304 (716)

$8,588

28,693 9,515 1,955 23,693 (1) 1,361

$65,217

72,267 $72,267

$146,072

8,781 (959)

$7,821

404 422 44 58

$927

$122,391

0 0

$0

20,000 0 1,315 (3,000) 0
0

$18,315

(25,494) ($25,494)

($7,179)

(1,706) 55

($1,651)

14.0	6.6 (67.3)                      N/A (52.7)                      N/A (59.7)                      N/A

(2.9)	15.2

19.9	7.0

13.2                       0.0 (100.0)                      N/A

12.0	0.0

86.3                     47.7 10.1                       0.0 36.4                     21.9 53.3                     (4.2) (100.0)                      N/A 15.7                       0.0

35.0	7.9

384.5                  (21.9) 384.5                  (21.9)

52.8	(1.7)

35.9                     (4.9) (64.4)                     11.6

30.1	(4.7)

58

Fund: 11 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5300 - Dues and Memberships

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
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 550050 - PEST CONTROL 550080 - PG&E

4,170 $4,170

5,309 840 77,814

$83,963

5,595 $5,595

6,500 900 83,302

$90,702

5,280                          1,110 $5,280                        $1,110

6,500                          1,191 900                               60 83,302                          5,488

$90,702	$6,739

(315)                     26.6                     (5.6) ($315)                     26.6                    (5.6)

0	22.4	0.0 0                       7.1	0.0 0                       7.1	0.0

$0	8.0	0.0

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

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

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

5750 - Transfers of Direct Costs - Interfund

575002 - DIRECT COST/CUSD TODAY INTERFN 575005 - DIRECT COST CUSTODIAL INTERFUN 575010 - DIRECT COST/MTCE INTERFUND 575020 - DIRECT COST/TRANSP INTERFUND 575040 - DIRECT COST/GAD/INTERF
575070 - DIRECT COST/TCH CTR INTERFUND 575080 - INTER-FUND DIRECT COST FUEL

4,698 400
0 3,120

$8,218

0 $0

4,680 0 (2,930) 1,077 1,397 223 333

$4,781

5,198 1,000 500 3,000

$9,698

0 $0

3,000 0 (2,900) 3,950 300 400 300

$5,050

5,198 1,000 500 3,000

$9,698

0 $0

3,000 (3,000) 100 3,950 404 561 300

$5,315

500 600 500 (120)

$1,480

0 $0

(1,680) (3,000) 3,030 2,873 (993) 338 (33)

$534

0 0 0 0

$0

0 $0

0 (3,000) 3,000 0
104 161 0

$265

10.6 150.0 N/A (3.8)

18.0

N/A N/A

(35.9) N/A (103.4) 266.7 (71.1) 151.3 (9.9)

11.2

0.0 0.0 0.0 0.0

0.0

N/A N/A

0.0 N/A (103.4) 0.0 34.6 40.3 0.0

5.2

59

Fund: 11 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

5800 - Professional/Consulting Services and Operating Expenditures

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

5900 - Communications

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

5000 - 5999 Services and Other Operating Expenditures Percent of Total
7000 - 7499 Other Outgo

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

7000 - 7499 Other Outgo

Percent of Total

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

$336,589

3,337 2,117 36,618

$42,072

$505,744 8.5%

114,155 $114,155

$114,155

1.9%

150,000 298,200 1,000 16,200 0 14,500 45,842

$525,742

2,257 2,117 32,250

$36,624

$708,834 10.7%

126,108 $126,108

$126,108

1.9%

151,750 272,404 1,000 16,200 0 19,500 45,842

$506,696

3,427 2,117 32,250

$37,794

$689,257 9.8%

126,108 $126,108

$126,108

1.8%

118,796 47,431 1,000 4,599 (64) (720) (935)

$170,107

90 0
(4,368)

($4,278)

$183,513

11,953 $11,953

$11,953

1,750 (25,796) 0
0 0
5,000 0

($19,046)

1,170 0 0

$1,170

($19,577)

0 $0

$0

360.5                       1.2 21.1                     (8.7) N/A                       0.0 39.6                       0.0 (100.0)                      N/A (3.6)                     34.5 (2.0)                       0.0

50.5	(3.6)

2.7                     51.8 0.0                       0.0 (11.9)                       0.0

(10.2)	3.2

36.3	(2.8)

10.5                       0.0 10.5                       0.0

10.5	0.0

60

Summary of Revisions

2022-2023 Child Development Fund Budget

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

I. 2022-23 Child Development Revenues

A. Federal Revenues

Federal Revenues remain unchanged from Adopted Budget to First Interim.

Change from Adopted

2022-23 Adopted Budget

$ -0-
	
to 1st Interim

2022-23
1st Int. Budget
	
$ -0-

Increase/(Decrease)

$ -0-

$ -0-

B. State Revenues

State Revenues changed from $12,548,889 at Adopted Budget to $26,336,043 at First Interim, an increase of $13,787,154. The increase is due to the California State Preschool Program (CSPP) receiving an increase to their annual contract for the 2022-23 school year and an increase to the Expanded Learning Opportunities Program (ELO-P). This is the second year of funding for ELO-P, the funding formula was not clear prior to Adopted Budget planning. The program’s funding is based on ADA and prior-year unduplicated pupil percentage.

	

to 1st Interim

2022-23
1st Int. Budget
		
	Item
				Budget Adjustment
		
	ELO-P
				$ 13,440,918
			
	CSPP
					346,236
			
Change from Adopted

2022-23 Adopted Budget

$ 12,548,889
		$ 13,787,154

Increase/(Decrease)

$ 13,787,154

$ 26,336,043

61

C. Local Revenues	II. 2022-23 Child Development Expenditures

Local Revenues changed from $5,876,660 at Adopted Budget to $5,603,277 at First Interim, a decrease of $273,383. The decrease is due to refunds being issued to families for Campus Club payments due to additional sites	transitioning	to	ELO-P	funded	program. Additionally, as more sites are classified as ELO-P funded, Campus Club will receive less revenue.

Change from Adopted

2022-23 Adopted Budget

$ 5,876,660
	
to 1st Interim

2022-23
1st Int. Budget
	
$ (273,383)

Increase/(Decrease)

$ (273,383)

$ 5,603,277

D. Total Child Development Fund Revenues

Total Child Development Fund Revenues changed from $18,425,549 at Adopted Budget to $31,939,320 at First Interim, an increase of $13,513,771.

Change from Adopted

2022-23 Adopted Budget

$ 18,425,549
	
to 1st Interim

2022-23
1st Int. Budget
	
$ 13,513,771

Increase/(Decrease)

$ 13,513,771

$ 31,939,320

A. Certificated Personnel Salaries

Certificated	Personnel	Salaries	changed	from $2,561,017 at Adopted Budget to $ 3,356,460 at First Interim, an increase of $ 795,443. The increase is due to the 7% Board approved salary schedule increase, as well as an increased need for hourly Teacher time. A Coordinator was hired to run the new Expanded Learning Opportunity Program and CSPP reclassified Preschool Supervisors to Certificated from Classified Salaries.

Item
Salary Schedule Inc ELO-P Implementati CSPP Reclassificatio Other Cert. position
Change from Adopted

2022-23 Adopted Budget

$ 2,561,017

rease on
n & Growth reductions
to 1st Interim

2022-23
1st Int. Budget
	
Budget Adjustment $ 168,605
242,823 392,261
      (8,246) $ 795,443

Increase/(Decrease)

$ 795,443

$ 3,356,460

62

B. Classified Personnel Salaries	C. Employee Benefits

Classified Personnel Salaries changed from $6,710,493 at Adopted Budget to $ 5,667,777 at First Interim, a decrease of $ 1,042,716. The decrease is due to Campus Club having alowerneed for staffingdue to the implementation of ELO-P. Vacant, hardto fill, classified positions were evaluated, and a needs assessment completed. Many of these positions were closed. The department will continue to evaluate the need as ELO-P becomes developed, it is possible some of these positions may need to be added back.

Item
ELO-P Implementat Salary Schedule Inc CSPP Reclassificatio Camp. Club Vacant
Change from Adopted

2022-23 Adopted Budget

$ 6,710,493

ion rease
n
Position (Close to 1st Interim

2022-23
1st Int. Budget
	
Budget Adjustment $	752,739
56,350 (277,646)
d)                 (1,574,159) $ (1,042,716)

Increase/(Decrease)

$ (1,042,716)

$ 5,667,777

Employee Benefits changed from $2,583,575 at Adopted Budget to $2,985,978 at First Interim, an increase of $402,402.	The increase is due to the previously mentioned certificated and classified salary adjustments.

		
	Item
			Budget Adjustment
		
	PERS Classified
			$	212,792
			
	STRS Certificated
			109,828 67,446
			
	Other Statutory Benefits
						
	Health, Dental, Vision & Life
				12,336
			
Change from Adopted

2022-23 Adopted Budget

$ 2,583,575
	to 1st Interim

2022-23
1st Int. Budget
	$     402,402

Increase/(Decrease)

$     402,402

$ 2,985,978

63

D. Books,Supplies and OtherMaterials

Books, Supplies and Other Materials changed from $4,757,537 at Adopted Budget to $2,435,958 at First Interim, a decrease of $2,321,580. The decrease is due to the reclassification of ELO-P funds placed in a holding account at Adopted Budget. The decrease was offset by an increase resulting from the postingof prior year COVID relief carryover

Item
COVID Relief Carryo Other Supplies
ELO-P Reclass Change from Adopted

2022-23 Adopted Budget

$ 4,757,537

ver

to 1st Interim

2022-23
1st Int. Budget
	
Budget Adjustment $       457,797
(8,381)
     (2,770,996) $ (2,321,580)

Increase/(Decrease)

$ (2,321,580)

$ 2,435,958

E. Contracted Services and Other Operating Expenditures

Contracted Services and Other Operating Expenditures changed from $781,194 at Adopted Budget to $1,510,382 at First Interim, an increase of $729,188. The increase is directly related to the reclassification of ELO-P expenditures. ELO-P provides a wide variety of educational resources, such as contracting with Bricks 4 Kidz, Fresno Art Museum, Wild Child Adventures and Fresno State, to name a few. An increased need for direct cost charges related to field trip transportation, printing of instructional materials, and advertising in CUSD Today.

Item
Contract Services/F Rental/Repair Equi Direct Cost Charges Non-Capitalized Imp Travel and Conferen
Change from Adopted

2022-23 Adopted Budget

$ 781,194

ees/Software p

rovements ce
to 1st Interim

2022-23
1st Int. Budget
	
Budget Adjustment $ 228,715
179,500 135,000 115,000
	70,973 $ 729,188

Increase/(Decrease)

$ 729,188

$ 1,510,382

64

F. Capital Outlay	H. Total Child Development Fund Expenditures

Capital Outlay expenditures changed from $100,000 at Adopted Budget to $1,289,000 at First Interim, an increase of $ 1,189,000. The increase is due to the planned purchase and installation of five portables for ELO-P.	The project will likely be completed in the subsequent fiscal year.

Change from Adopted

2022-23 Adopted Budget

$ 100,000
	
to 1st Interim

2022-23
1st Int. Budget
	
$ 1,189,000

Increase/(Decrease)

$ 1,189,000

$ 1,289,000

Total Child Development FundExpenditureschanged from $ 18,369,129, at Adopted Budget to $ 18,039,844 at First Interim, a decrease of $ 329,285.

Change from Adopted

2022-23 Adopted Budget

$ 18,369,129
	
to 1st Interim

2022-23
1st Int. Budget
	
$ (329,285)

Increase/(Decrease)

$ (329,285)

$ 18,039,844

G. Other Outgo Expenditures

Other Outgo Expenditures changed from $875,313 at Adopted Budget to $ 794,290 at First Interim, a decrease of $ 81,023.	The decrease is due to an adjustment to expenditures eligible for indirect cost charges.

Change from Adopted

2022-23 Adopted Budget

$ 875,313
	
to 1st Interim

2022-23
1st Int. Budget
	
$( 81,023)

Increase/(Decrease)

$( 81,023)

$ 794,290

65

III. Fund Balance

Total revenues are $31,939,320and total expenditures are $ 18,039,844 at First Interim. This results in a surplus of $13,899,476 and an ongoing surplus of $6,918,069. A couple of important items to note is that the ELO-P is still being developed, increased which will result in increased expenditures in the future and will impact the currently projected operating surplus. This will also have a dramatic impact on the campus club program revenues. In fact, Campus Club as we know it may completely transition into ELO-P. Additionally, as the State faces a funding cliff, the ELO-P revenues may be impacted to avoid cuts to school district’s local control funding formula revenues. The projected fund balance for the 2022-23 fiscal year is:

Beginning Fund Balance, Unaudited 7/1/22

2022-23 Revenues          $31,939,320 2022-23 Expenditures $18,039,844

Surplus/(Deficit) (1)

Ending Fund Balance, Projected,6/30/23

Components of Fund Balance Restricted:
ELO-P

Pre-School Reserve

Assigned:

Private Pay Preschool Subtotal of Components

General Reserve, Projected,6/30/23 General Reserve as % of Expenditures

One-Time Items in 2022-23:
One-Time COVID relief Stipend C/O 21-22 ELO-P Carryover
Excess Campus Club Revenues Excess ELO-P Revenues
Total One-Time (2)

$ 8,274,655

$ 13,899,476

$	22,174,131

$     19,831,500 139,183

           244,524 $     20,215,207

$	1,958,924 10.86%

$	     357,000 7,087,678 (1,619,263)
     (12,743,822) $     (6,918,407)

Ongoing Operating Surplus/(Deficit) (1+2)	$	6,918,069

66

Fund: 12 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
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	$19,850,713	$18,425,549	$31,939,320	$12,088,607	$13,513,771	60.9	73.3
	
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

357,000 $357,000

$357,000 1.8%

0 12,651,455 0

$12,651,455

$12,651,455

63.7%

0 $0

$0 0.0%

0 12,548,889 0

$12,548,889

$12,548,889

68.1%

0 $0

$0 0.0%

0 26,336,043 0

$26,336,043

$26,336,043

82.5%

(357,000) ($357,000)

($357,000)

0 13,684,588 0

$13,684,588

$13,684,588

0 $0

$0

0 13,787,154 0

$13,787,154

$13,787,154

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

(100.0)	N/A

N/A                      N/A 108.2                   109.9 N/A                      N/A

108.2	109.9

108.2	109.9

67

Fund: 12 SubFund: -

8600 - 8799 Other Local Revenue

8660 - Interest

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
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	37,495

$37,495

0	0	(37,495)

$0	$0	($37,495)

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

(351,030) ($351,030)

159,325 $159,325

6,860,468 $6,860,468

0 136,000

$136,000

$6,842,258 34.5%

0 $0

0 $0

$0

0.0%

0 $0

194,789 $194,789

5,681,871 $5,681,871

0 0

$0

$5,876,660 31.9%

0 $0

0 $0

$0

0.0%

0 $0

255,887 $255,887

5,347,390 $5,347,390

0 0

$0

$5,603,277 17.5%

0 $0

0 $0

$0

0.0%

351,030 $351,030

96,562 $96,562

(1,513,078) ($1,513,078)

0 (136,000)

($136,000)

($1,238,981)

0 $0

0 $0

$0

0 $0

61,098 $61,098

(334,481) ($334,481)

0 0

$0

($273,383)

0 $0

0 $0

$0

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

60.6                     31.4 60.6                     31.4

(22.1)                     (5.9) (22.1)                    (5.9)

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

(100.0)	N/A

(18.1)	(4.7)

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 7/1/2022 - 6/30/2023
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

897901 - CH DEV LOANS

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

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

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

8980 - 8999 Contributions

Percent of Total

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

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

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

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

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

$0	N/A	N/A

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

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

$0	N/A	N/A

69

Fund: 12 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
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	$12,845,384	$18,369,129	$18,039,844	$5,194,460	($329,285)	40.4	(1.8)
	
1000 - 1999 Certificated Personnel Salaries

1100 - Certificated Teachers' Salaries

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

1200 - Certificated Pupil Support Salaries

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

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

$1,963,037

0 126,537 13,442 0

$139,979

1,932,128 27,345
0 66,500 6,300

$2,032,273

0 107,549 12,000 0

$119,549

1,326,173 701,648 216,812 65,000 4,756

$2,314,389

83,390 74,738 13,025 0

$171,153

(353,578) 674,628 79,756 (53,322) 3,869

$351,352

83,390 (51,799) (417)
0

$31,173

(605,955)                  (21.0)                  (31.4) 674,303                 2496.8                 2465.9 216,812                     58.2                      N/A (1,500)                  (45.1)                     (2.3) (1,544)                   436.2                  (24.5)

$282,117	17.9	13.9

83,390                      N/A                      N/A (32,811)                  (40.9)                  (30.5) 1,025                     (3.1)                       8.5
0	N/A	N/A

$51,603	22.3	43.2

1300 - Certificated Supervisors' and Administrators' Salaries

130002 - COORDINATOR SAL 130008 - DIST ADM SAL

1000 - 1999 Certificated Personnel Salaries

Percent of Total

0 332,365

$332,365

$2,435,381

19.0%

76,830 332,365

$409,195

$2,561,017

13.9%

190,312 680,606

$870,918

$3,356,460

18.6%

190,312 348,241

$538,553

$921,079

113,482 348,241

$461,723

$795,443

N/A                   147.7 104.8                   104.8

162.0	112.8

37.8	31.1

70

Fund: 12 SubFund: -

2000 - 2999 Classified Personnel Salaries

2100 - Classified Instructional Salaries

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

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

2200 - Classified Support Salaries

220050 - CLASS SUPPORT SUB 220070 - CLASS SUPPORT OT

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

2400 - Clerical, Technical, and Office Staff Salaries

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

2900 - Other Classified Salaries

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

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

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

$4,413,737

0 0

$0

341,334 $341,334

490,783 0
2,821 0
680

$494,284

329 0
1,281 290,795

$292,405

$5,541,760

43.1%

4,506,485 1,000 86,000
0

$4,593,485

0 500

$500

339,904 $339,904

465,107 0
6,577 200 720

$472,604

1,000 1,000 2,000 1,300,000

$1,304,000

$6,710,493

36.5%

4,107,171 194,331 166,905
0

$4,468,407

0 0

$0

404,285 $404,285

620,085 26,496 7,254
0 680

$654,515

93 0
2,000 138,477

$140,570

$5,667,777

31.4%

45,415 137,856 (127,637) (964)

$54,670

0 0

$0

62,951 $62,951

129,302 26,496 4,433
0 0

$160,231

(236) 0 719
(152,319)

($151,835)

$126,017

(399,314) 193,331 80,905
0

($125,078)

0 (500)

($500)

64,381 $64,381

154,978 26,496 677 (200) (40)

$181,911

(907) (1,000) 0
(1,161,523)

($1,163,430)

($1,042,716)

1.1 244.1 (43.3) (100.0)

1.2

N/A N/A

N/A

18.4 18.4

26.3 N/A 157.2 N/A 0.0

32.4

(71.7) N/A 56.2 (52.4)

(51.9)

2.3

(8.9) 19333.1 94.1 N/A

(2.7)

N/A (100.0)

(100.0)

18.9 18.9

33.3 N/A 10.3 (100.0) (5.6)

38.5

(90.7) (100.0) 0.0 (89.3)

(89.2)

(15.5)

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT 310190 - STRS CERT

325,273 14,595

$339,868

367,071 3,207

$370,278

486,401 12,820

$499,221

161,128 (1,775)

$159,353

119,330                     49.5                     32.5 9,613                  (12.2)                   299.8

$128,944	46.9	34.8

71

Fund: 12 SubFund: -

3000 - 3999 Employee Benefits

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
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

74,799 354

$75,153

77,147 0

$77,147

48,401 9,629

$58,031

(26,398) 9,276

($17,122)

(28,745)                  (35.3)                  (37.3) 9,629                 2622.0                      N/A

($19,116)	(22.8)	(24.8)

3201 - Public Employees' Retirement System, certificated positions

320100 - PERS CERTIFICATED 320190 - PERS CERTIFICATED

2,525                        24,148 860                                  0

$3,385	$24,148

50,402 383

$50,785

47,876 (477)

$47,400

26,254                 1895.8                   108.7 383                  (55.4)                      N/A

$26,637	1400.2	110.3

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

908,310 29,872

$938,181

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

$55,971

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

$369,970

133,127 22,848 4,261 723

$160,959

862,997 18,608

$881,605

14,726 34,046 12,824 0
272 0

$61,868

225,933 91,710 44,098 8,850 2,454 5,950

$378,995

174,100 24,753 4,617 942

$204,411

943,335 124,425

$1,067,760

21,730 44,532 12,333 371 724 509

$80,199

234,893 74,037 41,423 37,479 11,378 11,222

$410,432

248,473 23,202 4,300 1,461

$277,436

35,026 94,553

$129,579

12,610 11,342 2,830 (792) (1,186) (575)

$24,228

(9,562) (473) 12,691 27,834 6,173 3,800

$40,463

115,346 354
39 738

$116,477

80,338 105,817

$186,155

7,004 10,486 (491) 371 452 509

$18,331

8,961 (17,673) (2,675) 28,629 8,924 5,272

$31,437

74,373 (1,551) (316) 518

$73,024

3.9                       9.3 316.5                   568.7

13.8	21.1

138.3                     47.6 34.2                     30.8 29.8                     (3.8) (68.1)                      N/A (62.1)                   166.2 (53.1)                      N/A

43.3	29.6

(3.9)                       4.0 (0.6)                  (19.3) 44.2                     (6.1) 288.6                   323.5 118.6                   363.7 51.2                     88.6

10.9	8.3

86.6                     42.7 1.6                     (6.3) 0.9                     (6.9) 102.0                     55.0

72.4	35.7

72

Fund: 12 SubFund: -

3000 - 3999 Employee Benefits

3402 - Health & Welfare Benefits, classified positions

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
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

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

$318,902

246,431 43,360 34,012 1,631 2,139

$327,572

235,919 22,691 4,377 1,210 2,687

$266,884

(42,641) (8,025) (1,351) (491) 490

($52,018)

(10,512) (20,668) (29,634) (421) 548

($60,688)

(15.3)                     (4.3) (26.1)                  (47.7) (23.6)                  (87.1) (28.9)                  (25.8) 22.3                     25.6

(16.3)	(18.5)

3501 - State Unemployment Insurance, certificated positions

350100 - SUI CERT 350190 - SUI CERT

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS 350290 - SUI CLASS

11,383 659

$12,042

25,670 1,776

$27,446

12,288 94

$12,381

22,783 1,210

$23,993

15,282                          3,898 250                          (409)

$15,531	$3,489

25,506                          (165) 4,226                          2,450

$29,732	$2,286

2,994                     34.2                     24.4 156                  (62.1)                   166.3

$3,150	29.0	25.4

2,722                     (0.6)                     11.9 3,016                   138.0                   249.3

$5,739	8.3	23.9

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

27,643 1,581

$29,225

62,160 4,233

$66,393

27,673 $27,673

51,449

$51,449

29,490 225

$29,715

68,197 2,074

$70,271

34,311 $34,311

50,878

$50,878

36,678 599

$37,277

61,214 10,307

$71,521

48,399 $48,399

33,958

$33,958

9,034 (982)

$8,052

(946) 6,074

$5,128

20,726 $20,726

(17,490)

($17,490)

7,187 374

$7,561

(6,983) 8,233

$1,250

14,088 $14,088

(16,919)

($16,919)

32.7                     24.4 (62.1)                   166.2

27.6	25.4

(1.5)                  (10.2) 143.5                   397.0

7.7	1.8

74.9                     41.1 74.9                     41.1

(34.0)	(33.3)

(34.0)	(33.3)

73

Fund: 12 SubFund: -

3000 - 3999 Employee Benefits

3901 - Other Benefits, certificated positions

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
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 430002 - HOLDING INSTR SUPP 430005 - FOOD/IN-HOUSE MEETINGS 430007 - SUPPLIES/SOFTWARE 430008 - SUPPLIES NON-CLASSROOM

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

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

5200 - Travel and Conferences

520000 - CONF/TRAVEL

9,214 13
0 527 87

$9,841

20,746 8 0
1,421 930

$23,104

$2,509,563 19.5% 81.6%

431,691 0 0
13,135 0 136,141

$580,967

143,486 $143,486

$724,453 5.6%

31,584

10,100 0 0
75 15

$10,190

22,989 1,506 0
665 650

$25,810

$2,583,575 14.1% 64.5%

586,742 0
3,742,558 7,000
0 356,000

$4,692,300

65,237 $65,237

$4,757,537 25.9%

20,057 74

12,226 58
0 200 63

$12,546

20,405 1,005 0 3,443 1,413

$26,265

$2,985,978 16.6% 66.6%

595,665 478,992 790,562 23,500 0 292,000

$2,180,720

255,237 $255,237

$2,435,958 13.5%

90,057

3,012 45
0 (328) (24)

$2,705

(342) 997 0
2,022 483

$3,160

$476,415

163,974 478,992 790,562 10,365 0 155,859

$1,599,753

111,751 $111,751

$1,711,504

58,473

2,125 58
0 125 48

$2,356

(2,584) (502)
0 2,778 763

$454

$402,402

8,923 478,992 (2,951,996) 16,500
0 (64,000)

($2,511,580)

190,000 $190,000

($2,321,580)

70,000

32.7                     21.0 352.9                      N/A N/A                      N/A (62.2)                   166.0 (27.2)                   321.3

27.5	23.1

(1.6)                  (11.2) 12912.4                  (33.3) N/A                      N/A 142.3                   417.7 51.9                   117.3

13.7	1.8

19.0	15.6

38.0                       1.5 N/A                      N/A N/A                  (78.9) 78.9                   235.7 N/A                      N/A 114.5                  (18.0)

275.4	(53.5)

77.9                   291.2 77.9                   291.2

236.2	(48.8)

185.1	349.0

Fund: 12 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5200 - Travel and Conferences

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
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

4,435 $36,019

1,249 $1,249

0

$0

5,477 $25,534

2,228 $2,228

0

$0

6,450 $96,507

2,228 $2,228

0

$0

2,015 $60,488

979 $979

0

$0

973                     45.4                     17.8 $70,973                   167.9                   278.0

0                     78.4                       0.0 $0                     78.4                       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

229,273 0 0
25,913 4,015

$259,201

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

$330,596

150,000 1,000
0 10,700 4,020

$165,720

0 0
195,000 89,102 13,500 25,850 0 12,530 4,675 2,250
0 24,670 3,000

$370,577

265,000 1,000
0 115,200 79,020

$460,220

0 14,000 195,000 89,102 13,500 35,850 0 17,530 5,675 102,250 0 29,670 3,000

$505,577

35,727 1,000 0 89,287 75,005

$201,019

0 9,325 10,000 0 3,452 25,039 0 9,428 1,541
101,271 0 16,298 (1,372)

$174,981

115,000 0 0
104,500 75,000

$294,500

0 14,000 0
0 0
10,000 0 5,000 1,000
100,000 0
5,000 0

$135,000

15.6                     76.7 N/A                       0.0 N/A                      N/A 344.6                   976.6 1868.1                 1865.7

77.6	177.7

N/A                      N/A 199.5                      N/A 5.4                       0.0 0.0                       0.0 34.4                       0.0 231.6                     38.7 N/A                      N/A 116.4                     39.9 37.3                     21.4
10342.9                 4444.4 N/A                      N/A 121.9                     20.3 (31.4)                       0.0

52.9	36.4

5800 - Professional/Consulting Services and Operating Expenditures

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

2,835                          2,130 43,086                     120,720

2,130 325,720

(705) 282,634

0                  (24.9)                       0.0 205,000                   656.0                   169.8

75

Fund: 12 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
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

0 0
4,350 4,794 8,300 0

$63,365

2,970 12,240 10,162

$25,372

$715,801 5.6%

0 $0

102,570 $102,570

0 $0

$102,570

0.8%

0 0
30,250 1,415 8,700 0

$163,215

4,590 17,880 31,450

$53,920

$781,194 4.3%

100,000 $100,000

0 $0

0 $0

$100,000

0.5%

0 0
36,250 9,500 13,340 0

$386,940

8,370 17,340 33,200

$58,910

$1,510,382 8.4%

89,000 $89,000

1,200,000 $1,200,000

0 $0

$1,289,000

7.1%

0 0
31,900 4,706 5,040 0

$323,575

5,400 5,100 23,038

$33,538

$794,581

89,000 $89,000

1,097,430 $1,097,430

0 $0

$1,186,430

0                      N/A                      N/A 0                      N/A                      N/A
6,000                   733.3                     19.8 8,085                     98.2                   571.4 4,640                     60.7                     53.3 0                      N/A                      N/A

$223,725	510.7	137.1

3,780	181.8	82.4 (540)                     41.7                     (3.0) 1,750                   226.7                       5.6

$4,990	132.2	9.3

$729,188	111.0	93.3

(11,000)                      N/A                  (11.0) ($11,000)                     N/A                  (11.0)

1,200,000                 1069.9                      N/A $1,200,000                1069.9                     N/A

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

$1,189,000	1156.7	1189.0

76

Fund: 12 SubFund: -

7000 - 7499 Other Outgo

7350 - Transfers of Indirect Costs - Interfund

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
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

563,855 $563,855

252,000 $252,000

$815,855 6.4%

0 0 0

$0

$0

0.0%

833,313 $833,313

42,000 $42,000

$875,313 4.8%

0 0 0

$0

$0

0.0%

752,290 $752,290

42,000 $42,000

$794,290 4.4%

0 0 0

$0

$0

0.0%

188,435 $188,435

(210,000) ($210,000)

($21,565)

0 0 0

$0

$0

(81,023)                     33.4                     (9.7) ($81,023)                     33.4                    (9.7)

0                  (83.3)                       0.0 $0                  (83.3)                       0.0

($81,023)	(2.6)	(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

77

Summary of Revisions

2022-2023 Cafeteria Fund Budget

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

I. 2022-23 Cafeteria Fund Revenues

A. Federal Revenues

Federal Revenues changed from $12,643,025 at Adopted Budget to $13,407,927 at First Interim, an increase of $764,902. The increase is due to receiving one-time Supply Chain Assistance Fundsin conjunction with a temporary increase in Federal reimbursement rates for breakfast and lunch.

Change from Adopted

2022-23 Adopted Budget

$ 12,643,025
	
to 1st Interim

2022-23
1st Int. Budget
	
$ 764,902

Increase/(Decrease)

$ 764,902

$ 13,407,927

B. State Revenues

State Revenues changed from $3,549,574 at Adopted Budget to $11,774,474 at First Interim, an increase of $8,224,900. The increase is due to the implementation of	Universal	Meals	along	with	an	increased reimbursement rate for both breakfast and lunch.

Change from Adopted

2022-23 Adopted Budget

$ 3,549,574
	
to 1st Interim

2022-23
1st Int. Budget
	
$ 8,224,900

Increase/(Decrease)

$ 8,224,900

$ 11,774,474

C. Local Revenues

Local Revenues changed from $997,361 at Adopted Budget to $197,510 at First Interim, a decrease of $799,851.	The change is due to decreases in anticipated student ala carte sales due to higher participation in the National School Lunch Program related to the implementation of Universal Meals.

78

Item
Student ala carte s Special events Staff ala carte sale Other Income
Change from Adopte

2022-23 Adopted Budget

$ 997,361

ales

s

d to 1st Interim

2022-23
1st Int. Budget
	
Budget Adjustment $ (687,687)
(55,620) (51,162)
	(5,382)
$ (799,851)

Increase/(Decrease)

$ (799,851)

$ 197,510

D. Total Cafeteria Fund Revenues

Total	Cafeteria	Fund	Revenues	changed	from $17,189,960           at           Adopted           Budget           to $25,379,911	at     First     Interim,     an	increase	of $8,189,951.

Change from Adopted

2022-23 Adopted Budget

$ 17,189,960
	
to 1st Interim

2022-23
1st Int. Budget
	
$ 8,189,951

Increase/(Decrease)

$ 8,189,951

$ 25,379,911

II. 2022-23 Cafeteria Fund Expenditures

A. Classified Personnel Salaries

Classified	Personnel	Salaries	changed	from $ 5,923,808 at Adopted Budget to $6,229,451 at First Interim, an increase of $305,643.      The change is primarily due to the 7.0% Board approved salary schedule increase which was somewhat offset by a decrease in projected hourly personnel costs and student worker salaries.

Item
7% Salary Schedule Student Workers Hourly Salaries
Change from Adopted

2022-23 Adopted Budget

$ 5,923,808

Increase

to 1st Interim

2022-23
1st Int. Budget
	
Budget Adjustment $ 365,947
(14,229)
	(46,075)
$ 305,643

Increase/(Decrease)

$ 305,643

$ 6,229,451

B. Employee Benefits

Employee Benefits changed from $3,348,532 at Adopted Budget to $3,531,333 at First Interim, an increase of $182,801. Employee Benefits changed primarily due to adjustments to the classified salaries previously noted.

79

Item CalPERS
Social Security/Me Other
Change from Adopte

2022-23 Adopted Budget

$ 3,348,532

dicare

d to 1st Interim

2022-23
1st Int. Budget
	
Budget Adjustment $ 158,715
12,244
     11,843 $ 182,801

Increase/(Decrease)

$ 182,801

$ 3,531,333

C. Books,Supplies and OtherMaterials

Books, Supplies and Other Materials changed from $7,570,029 at Adopted Budget to $8,580,078 at First Interim, an increase of $1,010,049.	The change is primarily due to receiving Supply Chain Assistant funds. These funds will assist with the increased cost associated with food purchases.

Item Food
Other Supplies/Eq Change from Adopte

2022-23 Adopted Budget

$ 7,570,029

uipment
d to 1st Interim

2022-23
1st Int. Budget
	
Budget Adjustment $	975,088
          34,961 $ 1,010,049

Increase/(Decrease)

$ 1,010,049

$ 8,580,078

D. Contracted Services and Other Operating Expenditures

Contracted	Services	and	Other	Operating Expenditures changed from $646,911 at Adopted Budget to $656,911 at First Interim, an increase of $10,000.	The change is due to receiving Kitchen Infrastructure and training funds for conferences and workshops.

Change from Adopte

2022-23 Adopted Budget

$ 646,911
	
d to 1st Interim

2022-23
1st Int. Budget
			
$ 10,000

Increase/(Decrease)

$ 10,000

$ 656,911

E. Capital Outlay Expenditures

Capital Outlay Expenditures changed from $0 at Adopted Budget to $183,508 at First Interim, an increase of $183,508. This is due to anticipated costs for built-in refrigerator and freezer projects at multiple sites in the District.

80

Change from Adopted

2022-23 Adopted Budget

$ -0-
	
to 1st Interim

2022-23
1st Int. Budget
	
$ 183,508

Increase/(Decrease)

$ 183,508

$ 183,508

F. Other Outgo Expenditures

Other Outgo Expenditures changed from $496,933 at Adopted Budget to $523,413 at First Interim, an increase of $26,480.	This is due to changes in expenditures applicable to indirect cost charges.

G. Total Cafeteria Fund Expenditures

Total Cafeteria Fund Expenditures changed from $17,986,213	at	Adopted	Budget	to $19,704,694     at     First     Interim,     an     increase     of $1,718,481.

Change from Adopted

2022-23 Adopted Budget

$ 17,986,213
	
to 1st Interim

2022-23
1st Int. Budget
	
$ 1,718,481

Increase/(Decrease)

$ 1,718,481

$ 19,704,694

Change from Adopted

2022-23 Adopted Budget

$ 496,933
	
to 1st Interim

2022-23
1st Int. Budget
	
$ 26,480

Increase/(Decrease)

$ 26,480

$ 523,413

81

III. Cafeteria Fund Balance

Total revenues are $25,379,911 and total expenditures are $19,704,694 at First Interim. The projected fund balance for the 2022-23 fiscal year is:

Beginning Fund Balance Unaudited 7/1/22	$     11,396,531

2022-23 Revenues 2022-23 Expenditures

25,379,911 19,704,694

Surplus/(Deficit) (1)

Ending Fund Balance, 6/30/23, Projected

Assigned:

New Building Lease

Unassigned

General Reserve Percentage

	5,675,218

$     17,071,749

	5,821,000

$	11,250,749

57.1%

One-Time Revenues:
Supply Chain Assistance Funds Total One-Time (2)

$          (975,088) $          (975,088)

Ongoing Surplus/(Deficit) (1 + 2)	$	4,700,130

82

Fund: 13 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
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	$21,995,782	$17,189,960	$25,379,911	$3,384,130	$8,189,951	15.4	47.6
	
8100 - 8299 Federal Revenue

8220 - Child Nutrition Programs 822000 - FED CHILD NUTRITION

8221 - Donated Food Commodities

822100 - FED DONATED FOOD COMMODITIES

8290 - All Other Federal Revenue 829000 - FED OTH REV

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

8520 - Child Nutrition

852000 - ST CHILD NUTRITION

8300 - 8599 Other State Revenue

Percent of Total

19,176,234 $19,176,234

1,296,706 $1,296,706

5,814 $5,814

$20,478,755 93.1%

1,393,673 $1,393,673

$1,393,673

6.3%

11,543,025 $11,543,025

1,100,000 $1,100,000

0 $0

$12,643,025 73.5%

3,549,574 $3,549,574

$3,549,574

20.6%

12,307,927 $12,307,927

1,100,000 $1,100,000

0 $0

$13,407,927 52.8%

11,774,474 $11,774,474

$11,774,474

46.4%

(6,868,307) ($6,868,307)

(196,706) ($196,706)

(5,814) ($5,814)

($7,070,828)

10,380,801 $10,380,801

$10,380,801

764,902 $764,902

0 $0

0 $0

$764,902

8,224,900 $8,224,900

$8,224,900

(35.8)                       6.6 (35.8)                       6.6

(15.2)                       0.0 (15.2)                       0.0

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

(34.5)	6.0

744.9                   231.7 744.9                   231.7

744.9	231.7

83

Fund: 13 SubFund: -

8600 - 8799 Other Local Revenue

8634 - Food Service Sales

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
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

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

$286,226

49,065

$49,065

0 0 0
723,791 65,008 112,940 20,304 49,103

$971,146

26,215

$26,215

0 0 0
36,104 13,846 57,320 14,922 49,103

$171,295

26,215

$26,215

4 0 0
(166,673) 4,016 12,868 (22,522) 57,377

($114,931)

(22,850)

($22,850)

0 0 0
(687,687) (51,162) (55,620) (5,382)
0

($799,851)

0

$0

(100.0)                      N/A N/A                      N/A N/A                      N/A (82.2)                  (95.0) 40.8                  (78.7) 28.9                  (49.2) (60.1)                  (26.5) (693.5)                       0.0

(40.2)	(82.4)

(46.6)	0.0

(46.6)	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

(211,937) ($211,937)

$123,354

0.6%

0 $0

$997,361

5.8%

0 $0

$197,510

0.8%

211,937 $211,937

$74,156

0 $0

($799,851)

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

60.1	(80.2)

84

Fund: 13 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
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	$16,540,201	$17,986,213	$19,704,694	$3,164,493	$1,718,481	19.1	9.6
	
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

139,542 160,882 3,297,114 182,379 13,230
0 0

$3,793,146

1,434,182 $1,434,182

144,687 0 0

$144,687

12,193 $12,193

$5,384,208

32.6%

139,278 160,882 3,623,242 272,025 73,480 800
0

$4,269,707

1,470,465 $1,470,465

162,199 0 0

$162,199

21,437 $21,437

$5,923,808

32.9%

152,097 174,075 3,836,844 225,950 87,918 800
0

$4,477,684

1,568,330 $1,568,330

176,228 0 0

$176,228

7,209 $7,209

$6,229,451

31.6%

12,555 13,193 539,730 43,571 74,689 800
0

$684,538

134,149 $134,149

31,541 0 0

$31,541

(4,985) ($4,985)

$845,243

12,819                       9.0                       9.2 13,193                       8.2                       8.2 213,602                     16.4                       5.9 (46,075)                     23.9                  (16.9) 14,438                   564.6                     19.6 0                      N/A                       0.0
0	N/A	N/A

$207,977	18.0	4.9

97,865                       9.4                       6.7 $97,865                       9.4                       6.7

14,029	21.8	8.6 0                      N/A                      N/A 0                      N/A                      N/A

$14,029	21.8	8.6

(14,229)                  (40.9)                  (66.4) ($14,229)                  (40.9)                  (66.4)

$305,643	15.7	5.2

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED	0	0	0	0

$0	$0	$0	$0

3202 - Public Employees' Retirement System, classified positions

0	N/A	N/A

$0	N/A	N/A

320200 - PERS CLASSIFIED 320290 - PERS CLASSIFIED

1,047,419 26,071

$1,073,490

1,075,402 65,377

$1,140,779

1,259,338 40,155

$1,299,494

211,919 14,084

$226,004

183,936 (25,222)

$158,715

20.2                     17.1 54.0                  (38.6)

21.1	13.9

85

Fund: 13 SubFund: -

3000 - 3999 Employee Benefits

3302 - OASDI/Medicare/Alternative, classified positions

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
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

268,767 71,662 22,621 7,340 2,836 2,765

$375,990

1,312,443 99,787 18,611 6,530 11,085

$1,448,455

24,943 978

$25,921

291,308 80,298 31,530 20,903 5,007 5,060

$434,106

1,344,657 102,666 19,149 6,661 11,471

$1,484,604

27,666 3,131

$30,797

308,127 85,451 34,972 9,427 3,812 4,561

$446,350

1,378,869 90,925 17,540 6,587 12,185

$1,506,107

29,483 1,382

$30,865

39,360 13,790 12,352 2,087 976 1,796

$70,360

66,427 (8,862) (1,071) 57 1,100

$57,652

4,540 404

$4,944

16,819 5,153 3,442 (11,476) (1,195) (499)

$12,244

34,212 (11,741) (1,609) (74)
714

$21,503

1,817 (1,749)

$68

14.6	5.8 19.2	6.4 54.6                     10.9 28.4                  (54.9) 34.4                  (23.9) 64.9                     (9.9)

18.7	2.8

5.1                       2.5 (8.9)                  (11.4) (5.8)                     (8.4) 0.9                     (1.1) 9.9                       6.2

4.0	1.4

18.2                       6.6 41.3                  (55.8)

19.1	0.2

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

62,238 2,326

$64,564

159,087 $159,087

0 $0

0 20,754 122
0 782

66,400 4,712

$71,112

161,919 $161,919

0 $0

0 22,135 95
0 2,240

86

70,759 3,103

$73,862

149,203 $149,203

0 $0

0 23,586 51
0 1,078

8,521 777

$9,298

(9,883) ($9,883)

0 $0

0 2,832 (72) 0
296

4,359                     13.7                       6.6 (1,609)                     33.4                  (34.1)

$2,750	14.4	3.9

(12,716)                     (6.2)                     (7.9) ($12,716)                    (6.2)                    (7.9)

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

0                      N/A                      N/A 1,451                     13.6                       6.6 (44)                  (58.6)                  (46.8) 0                      N/A                      N/A
(1,162)	37.8	(51.9)

Fund: 13 SubFund: -

3000 - 3999 Employee Benefits

3902 - Other Benefits, classified positions

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
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

430001 - SUPPLIES CARRYOVER 430007 - SUPPLIES/SOFTWARE 430008 - SUPPLIES NON-CLASSROOM 430072 - GAS
430082 - INVENTORY ADJUSTMENT

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

4700 - Food

470000 - FOOD

470001 - FOOD SVC SUPPLY COST 470002 - FOOD FED DONATED 470023 - FOOD EARNED MEALS

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

5200 - Travel and Conferences

520000 - CONF/TRAVEL

133 $21,791

$3,169,297 19.2% 51.7%

0 0
216,462 0 0

$216,462

102,789 $102,789

5,155,620 551,981 1,296,706 0

$7,004,307

$7,323,557 44.3%

11,502

$11,502

745 $25,215

$3,348,532 18.6% 51.6%

0 0
250,400 0 0

$250,400

295,960 $295,960

5,442,203 418,658 1,100,000 62,808

$7,023,669

$7,570,029 42.1%

23,000

$23,000

737 $25,452

$3,531,333 17.9% 49.5%

0 0
260,400 0 0

$260,400

320,960 $320,960

6,417,291 418,658 1,100,000 62,769

$7,998,718

$8,580,078 43.5%

33,000

$33,000

604 $3,661

$362,036

0 0
43,938 0 0

$43,938

218,171 $218,171

1,261,671 (133,323) (196,706) 62,769

$994,411

$1,256,521

21,498

$21,498

(8)                   455.2                     (1.1) $237                     16.8                       0.9

$182,801	11.4	5.5

0                      N/A                      N/A 0                      N/A                      N/A
10,000	20.3	4.0 0                      N/A                      N/A 0                      N/A                      N/A

$10,000	20.3	4.0

25,000                   212.3                       8.4 $25,000                   212.3                       8.4

975,088	24.5	17.9 0                  (24.2)                       0.0 0                  (15.2)                       0.0
(39)	N/A	(0.1)

$975,049	14.2	13.9

$1,010,049	17.2	13.3

10,000	186.9	43.5

$10,000	186.9	43.5

87

Fund: 13 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5300 - Dues and Memberships

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
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

3,762                          3,762 $3,762                        $3,762

0                                  0 0                        24,600

$0	$24,600

3,762 $3,762

0 24,600

$24,600

0 $0

0 24,600

$24,600

0                       0.0                       0.0 $0                       0.0                       0.0

0                      N/A                      N/A 0                      N/A                       0.0

$0	N/A	0.0

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

560002 - MAINTENANCE AGREEMENTS 560005 - RENTAL
560006 - REPAIR EQUIP 560010 - BLDG LEASE/RENTS

5710 - Transfers of Direct Costs

571000 - DIRECT COST/TRF OF SERVICE 571060 - DIRECT COST/TECHNOLOGY

5750 - Transfers of Direct Costs - Interfund

575000 - DIRECT COST/INTERFUND TRF 575002 - DIRECT COST/CUSD TODAY INTERFN 575010 - DIRECT COST/MTCE INTERFUND 575020 - DIRECT COST/TRANSP INTERFUND 575030 - DIRECT COST/FOOD SVC INTERFUND 575040 - DIRECT COST/GAD/INTERF
575050 - DIRECT COST/COPIER INTERFUND 575052 - DIRECT COST/SCANBACK INTERFUND 575080 - INTER-FUND DIRECT COST FUEL

11,294 0 57,893 395,600

$464,787

0 0

$0

(280,000) 2,090
60 741 0 881 682 21
9,411

($266,115)

10,735 0 151,748 395,600

$558,083

0 0

$0

0 9,000 0
950 0
5,000 300 200 11,000

$26,450

10,735 0 150,148 397,200

$558,083

0 0

$0

0 9,000 0
950 0
5,000 300 200 11,000

$26,450

(559) 0 92,255 1,600

$93,296

0 0

$0

280,000 6,910 (60) 209
0 4,119 (382) 179 1,589

$292,565

0 0
(1,600) 1,600

$0

0 0

$0

0 0 0 0 0 0 0 0 0

$0

(4.9)                       0.0 N/A                      N/A 159.4                     (1.1) 0.4                       0.4

20.1	0.0

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

N/A	N/A

(100.0)                      N/A 330.6                       0.0 (100.0)                      N/A 28.2                       0.0 N/A                      N/A 467.8                       0.0 (56.0)                       0.0 859.7                       0.0 16.9                       0.0

(109.9)	0.0

88

Fund: 13 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

5800 - Professional/Consulting Services and Operating Expenditures

580001 - CONT FOR PER SERV/INDIVIDUAL 580002 - CONTRACT SERVICES
580005 - LEGAL SERVICES 580009 - FEES / OTHER

5900 - Communications

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

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

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

6400 - Equipment

640090 - EQUIPMENT $25,000+

6000 - 6999 Capital Outlay

Percent of Total

0 0 0
144

$144

0 5,364 101

$5,465

$219,544 1.3%

22,200 $22,200

0 $0

$22,200

0.1%

0 4,000 0
0

$4,000

0 5,616 1,400

$7,016

$646,911 3.6%

0 $0

0 $0

$0

0.0%

0 4,000 0
0

$4,000

0 5,616 1,400

$7,016

$656,911 3.3%

11,676 $11,676

171,832 $171,832

$183,508

0.9%

0 4,000 0 (144)

$3,856

0 252
1,299

$1,551

$437,367

(10,524) ($10,524)

171,832 $171,832

$161,308

0 0 0 0

$0

0 0 0

$0

$10,000

11,676 $11,676

171,832 $171,832

$183,508

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

2677.8	0.0

N/A                      N/A 4.7                       0.0 1290.7                       0.0

28.4	0.0

199.2	1.5

(47.4)                      N/A (47.4)                     N/A

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

726.6	N/A

89

Fund: 13 SubFund: -

7000 - 7499 Other Outgo

7350 - Transfers of Indirect Costs - Interfund

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

735000 - TRF OF DIRECT COST-INTERFUND

7438 - Debt Service - Interest

743800 - DEBT SERVICE/INTEREST

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

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

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

7600 - 7629 Interfund Transfers Out

Percent of Total

421,395 $421,395

0 $0

0 $0

$421,395 2.5%

0 $0

$0

0.0%

496,933 $496,933

0 $0

0 $0

$496,933 2.8%

0 $0

$0

0.0%

523,413 $523,413

0 $0

0 $0

$523,413 2.7%

0 $0

$0

0.0%

102,018 $102,018

0 $0

0 $0

$102,018

0 $0

$0

26,480                     24.2                       5.3 $26,480                     24.2                       5.3

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

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

$26,480	24.2	5.3

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

$0	N/A	N/A

90

Fund: 14 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
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	$2,809,085	$2,801,000	$2,801,000	($8,085)	$0	(0.3)	0.0
	
8600 - 8799 Other Local Revenue

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

26,854	1,000

$26,854	$1,000

1,000	(25,854)

$1,000	($25,854)

0	(96.3)	0.0

$0	(96.3)	0.0

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

866200 - NET INC(DEC) FAIR VALUE INVEST

8699 - All Other Local Revenue 869900 - LOC OTHER REVENUE

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

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

8900 - 8929 Interfund Transfers In

Percent of Total

(42,769) ($42,769)

0 $0

($15,915) -0.6%

2,825,000 $2,825,000

$2,825,000

100.6%

0 $0

0 $0

$1,000 0.0%

2,800,000 $2,800,000

$2,800,000

100.0%

0 $0

0 $0

$1,000 0.0%

2,800,000 $2,800,000

$2,800,000

100.0%

42,769 $42,769

0 $0

$16,915

(25,000) ($25,000)

($25,000)

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

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

$0	(106.3)	0.0

0                     (0.9)                       0.0 $0                    (0.9)                       0.0

$0	(0.9)	0.0

91

Fund: 14 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

14 - DEFERRED MAINTENANCE FUND	$3,456,954	$2,801,000	$2,811,771	($645,183)	$10,771	(18.7)	0.4
	
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

92

Fund: 14 SubFund: -

3000 - 3999 Employee Benefits

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
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%

93

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 7/1/2022 - 6/30/2023
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

1,210,275 $1,210,275

0 $0

0 $0

$1,210,275 35.0%

1,206,006 $1,206,006

40,674 $40,674

$1,246,680 36.1%

0 1,000,000

$1,000,000

$1,000,000

28.9%

401,000 $401,000

0 $0

0 $0

$401,000 14.3%

1,600,000 $1,600,000

800,000 $800,000

$2,400,000 85.7%

0 0

$0

$0

0.0%

1,519,546 $1,519,546

0 $0

0 $0

$1,519,546 54.0%

492,225 $492,225

800,000 $800,000

$1,292,225 46.0%

0 0

$0

$0

0.0%

309,272 $309,272

0 $0

0 $0

$309,272

(713,781) ($713,781)

759,326 $759,326

$45,545

0 (1,000,000)

($1,000,000)

($1,000,000)

1,118,546 $1,118,546

0 $0

0 $0

$1,118,546

(1,107,775) ($1,107,775)

0 $0

($1,107,775)

0 0

$0

$0

25.6                   278.9 25.6                   278.9

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

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

25.6	278.9

(59.2)                  (69.2) (59.2)                  (69.2)

1866.9                       0.0 1866.9                       0.0

3.7	(46.2)

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

(100.0)	N/A

(100.0)	N/A

94

Fund: 21 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
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	$6,022,519	$426,775	$426,775	($5,595,744)	$0	(92.9)	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

0 $0

699,549

$699,549

0 $0

10,000

$10,000

0 $0

10,000

$10,000

0 $0

(689,549)

($689,549)

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

0	(98.6)	0.0

$0	(98.6)	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

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

(2,035,472) ($2,035,472)

0 $0

($1,335,922) -22.2%

7,358,433 0 0

$7,358,433

$7,358,433

122.2%

0 $0

0 $0

$10,000 2.3%

416,775 0 0

$416,775

$416,775

97.7%

0 $0

0 $0

$10,000 2.3%

416,775 0 0

$416,775

$416,775

97.7%

2,035,472 $2,035,472

0 $0

$1,345,922

(6,941,658) 0 0

($6,941,658)

($6,941,658)

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

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

$0	(100.7)	0.0

0	(94.3)	0.0 0                      N/A                      N/A 0                      N/A                      N/A

$0	(94.3)	0.0

$0	(94.3)	0.0

95

Fund: 21 SubFund: -

8930 - 8979 All Other Financing Sources

8951 - Proceeds from Sale of Bonds

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
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

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

9                                  0                                  0                               (9) $9                               $0                               $0                             ($9)

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

$9	$0	$0	($9) 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                (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                      N/A                      N/A $0                     N/A                     N/A

$0	N/A	N/A

96

Fund: 21 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
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	$25,686,757	$916,775	$30,866,230	$5,179,474	$29,949,455	20.2	3266.8
	
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

248,326 $248,326

0 0 0 0

$0

$248,326

1.0%

0                     268,320 $0                   $268,320

0	0 0	0 0	0 0	0

$0	$0

$0	$268,320

0.0%	0.9%

19,994 $19,994

0 0 0 0

$0

$19,994

268,320                       8.1                      N/A $268,320                       8.1                     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

$268,320	8.1	N/A

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED

24,440

$24,440

0	29,520

$0	$29,520

5,080	29,520	20.8	N/A

$5,080	$29,520	20.8	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

23,799 $23,799

6,411 3,564 0

$9,975

26,786 2,016 376 216
0

$29,394

0                        28,862 $0                     $28,862

0	7,120 0	3,922 0                                  0

$0	$11,042

0	27,806 0                          1,842 0                             354 0                             216 0                                  0

$0	$30,218

5,063                        28,862                     21.3                      N/A $5,063                     $28,862                     21.3                     N/A

709                          7,120                     11.1                      N/A 358                          3,922                     10.0                      N/A 0                                  0                      N/A                      N/A

$1,067	$11,042	10.7	N/A

1,020                        27,806                       3.8                      N/A (174)                          1,842                     (8.6)                      N/A (22)                             354                     (5.9)                      N/A 0                             216                       0.0                      N/A
0	0	N/A	N/A

$824	$30,218	2.8	N/A

97

Fund: 21 SubFund: -

3000 - 3999 Employee Benefits

3502 - State Unemployment Insurance, classified positions

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
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

3902 - Other Benefits, classified positions

390203 - SELF INSUR CLASS

1,216 $1,216

2,980 $2,980

10,057 $10,057

993

$993

0                          1,342 $0                        $1,342

0                          3,220 $0                        $3,220

0                          9,391 $0                        $9,391

0	1,073

$0	$1,073

126                          1,342                     10.4                      N/A $126                        $1,342                     10.4                     N/A

240                          3,220                       8.0                      N/A $240                        $3,220                       8.0                     N/A

(666)                          9,391                     (6.6)                      N/A ($666)                        $9,391                    (6.6)                     N/A

80	1,073	8.0	N/A

$80	$1,073	8.0	N/A

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

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

430000 - INSTRUCTIONAL SUPPLIES 430008 - SUPPLIES NON-CLASSROOM 430076 - REPAIR SUPP TRANSP

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

4000 - 4999 Books and Supplies

Percent of Total

$102,854 0.4% 1.4%

0 39,722 0

$39,722

9,153 $9,153

$48,875

0.2%

$0	$114,668 0.0%                           0.4% 0.0%                           1.2%

0	0 0	0 0	0

$0	$0

0                             562 $0                           $562

$0	$562

0.0%	0.0%

$11,814

0 (39,722) 0

($39,722)

(8,590) ($8,590)

($48,313)

$114,668

0 0 0

$0

562 $562

$562

11.5	N/A

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

(100.0)	N/A

(93.9)                      N/A (93.9)                     N/A

(98.8)	N/A

98

Fund: 21 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5200 - Travel and Conferences

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

520000 - CONF/TRAVEL                                                                               0                                  0                                  0                                  0 $0                               $0                               $0                               $0

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

0	N/A	N/A

$0	N/A	N/A

560001 - NONCAPITALIZED IMPROVEMENTS 560002 - MAINTENANCE AGREEMENTS 560010 - BLDG LEASE/RENTS

5710 - Transfers of Direct Costs

571060 - DIRECT COST/TECHNOLOGY

5750 - Transfers of Direct Costs - Interfund

575000 - DIRECT COST/INTERFUND TRF 575030 - DIRECT COST/FOOD SVC INTERFUND 575040 - DIRECT COST/GAD/INTERF
575050 - DIRECT COST/COPIER INTERFUND 575052 - DIRECT COST/SCANBACK INTERFUND 575060 - DIRECT COST/TECH INTERFUND

75,691 0 0

$75,691

0 $0

0 0 0 0 0 0

$0

0	41,696 0                                  0 0                                  0

$0	$41,696

0                                  0 $0                               $0

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

$0	$0

(33,995) 0 0

($33,995)

0 $0

0 0 0 0 0 0

$0

41,696	(44.9)	N/A 0                      N/A	N/A 0                      N/A	N/A

$41,696	(44.9)	N/A

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

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

$0	N/A	N/A

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES 580005 - LEGAL SERVICES 580006 - ADVERTISING
580036 - COST OF ISSUANCE MISC 580090 - BUDGET RESERVE

5900 - Communications

590002 - PHONE CLASSIFIED

590005 - COMMUNICATION/POSTAGE

5000 - 5999 Services and Other Operating Expenditures

Percent of Total

58,806 0 0
10,680 0

$69,486

2,160 0

$2,160

$147,337

0.6%

0	68,623 0                                  0 0                                  0 0                                  0 0                                  0

$0	$68,623

0                          2,160 0                                  0

$0	$2,160

$0	$112,479

0.0%	0.4%

9,817 0 0
(10,680) 0

($863)

0 0

$0

($34,858)

68,623 0 0 0 0

$68,623

2,160 0

$2,160

$112,479

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

(1.2)	N/A

0.0                      N/A N/A                      N/A

0.0	N/A

(23.7)	N/A

99

Fund: 21 SubFund: -

6000 - 6999 Capital Outlay

6100 - Land

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

610000 - SITE PURCHASE 610005 - SITE PLAN/OTHER

6170 - Land Improvements

617000 - LAND IMPROVEMENTS

6200 - Buildings and Improvements of Buildings

620000 - BLDG/IMPRV OF BLDG

620019 - CONSTRUCTION CONTINGENCY

6400 - Equipment

640090 - EQUIPMENT $25,000+

6000 - 6999 Capital Outlay

Percent of Total

0 0

$0

0 $0

23,282,477 0

$23,282,477

0 $0

$23,282,477

90.6%

0                                  0 0                     200,000

$0	$200,000

0                                  0 $0                               $0

0                29,058,084 0                                  0

$0	$29,058,084

0                                  0 $0                               $0

$0	$29,258,084

0.0%	94.8%

0 200,000

$200,000

0 $0

5,775,607 0

$5,775,607

0 $0

$5,975,607

0                      N/A                      N/A 200,000                      N/A                      N/A

$200,000	N/A	N/A

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

29,058,084                     24.8                      N/A 0                      N/A                      N/A

$29,058,084	24.8	N/A

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

$29,258,084	25.7	N/A

100

Fund: 21 SubFund: -

7000 - 7499 Other Outgo

7283 - All Other Transfers to JPAs

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

722300 - TRANSFER OUT TO JPA CART

7438 - Debt Service - Interest

743801 - COP REPAY INTEREST 743804 - COP '04 INTEREST 743806 - COP '06 INTEREST 743810 - COP '10 INTEREST 743811 - COP '11 INTEREST

7439 - Other Debt Service - Principal

743900 - DEBT SERVICE/PRINCIPAL 743904 - COP '04 PRINCIPAL 743906 - COP '06 PRINCIPAL 743910 - COP '10 PRINCIPAL 743911 - COP '11 PRINCIPAL

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

0 $0

0 0 0
8,700 103,187

$111,887

0 0 0
435,000 310,000

$745,000

$856,887

3.3%

0 $0

0 0 0 0
86,775

$86,775

0 0 0 0
330,000

$330,000

$416,775

45.5%

0 $0

0 0 0 0
86,775

$86,775

0 0 0 0
330,000

$330,000

$416,775

1.4%

0 $0

0 0 0
(8,700) (16,412)

($25,112)

0 0 0
(435,000) 20,000

($415,000)

($440,112)

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                  (15.9)                       0.0

$0	(22.4)	0.0

0	N/A	N/A 0	N/A	N/A 0	N/A	N/A 0                (100.0)	N/A 0                       6.5                       0.0

$0	(55.7)	0.0

$0	(51.4)	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 761994 - TRANSFER TO BLDG FUND 761999 - TRANSFER TO ALL OTHR FUNDS

7600 - 7629 Interfund Transfers Out

Percent of Total

0 $0

0 0 0 0
1,000,000 0

$1,000,000

$1,000,000

3.9%

0 $0

500,000 0 0 0 0 0

$500,000

$500,000

54.5%

0 $0

695,341 0 0 0 0 0

$695,341

$695,341

2.3%

0 $0

695,341 0 0 0
(1,000,000) 0

($304,659)

($304,659)

0 $0

195,341 0 0 0 0 0

$195,341

$195,341

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

N/A                     39.1 N/A                      N/A N/A                      N/A N/A                      N/A (100.0)                      N/A N/A                      N/A

(30.5)	39.1

(30.5)	39.1

101

Fund: 25 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
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	$22,990,716	$12,095,000	$12,095,000	($10,895,716)	$0	(47.4)	0.0
	
8600 - 8799 Other Local Revenue

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

682,225

$682,225

90,000

$90,000

90,000

$90,000

(592,225)

($592,225)

0	(86.8)	0.0

$0	(86.8)	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

891901 - OTH INTERFUND TRANSFER IN 891919 - FROM DEV FEES
891933 - FROM BOND

891998 - FROM SFP TO OTHER FUNDS

8900 - 8929 Interfund Transfers In

Percent of Total

(2,616,803) ($2,616,803)

24,604,775 $24,604,775

5,135 $5,135

$22,675,332 98.6%

315,384 0 0 0

$315,384

$315,384

1.4%

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 $0

12,000,000 $12,000,000

5,000 $5,000

$12,095,000 100.0%

0 0 0 0

$0

$0

0.0%

2,616,803 $2,616,803

(12,604,775) ($12,604,775)

(135) ($135)

($10,580,332)

(315,384) 0 0 0

($315,384)

($315,384)

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

0                  (51.2)                       0.0 $0                  (51.2)                       0.0

0                     (2.6)                       0.0 $0                    (2.6)                       0.0

$0	(46.7)	0.0

0	(100.0)	N/A 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

102

Fund: 25 SubFund: -

8980 - 8999 Contributions

8980 - Contributions from Unrestricted Revenues

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
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

103

Fund: 25 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
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	$11,915,608	$12,095,000	$60,182,959	$48,267,350	$48,087,959	405.1	397.6
	
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%

489,659 $489,659

156,537 0

$156,537

$646,196

5.4%

0 $0

0 $0

$0 0.0%

501,507 $501,507

165,505 0

$165,505

$667,012

5.5%

0 $0

0 $0

$0 0.0%

534,048 $534,048

171,179 0

$171,179

$705,228

1.2%

0 $0

0 $0

$0

44,389 $44,389

14,642 0

$14,642

$59,032

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

32,541                       9.1                       6.5 $32,541                       9.1                       6.5

5,674                       9.4                       3.4 0                      N/A                      N/A

$5,674	9.4	3.4

$38,216	9.1	5.7

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED

0 $0

24,170

$24,170

0 $0

28,565

$28,565

0                                  0 $0                               $0

30,565	6,396

$30,565	$6,396

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

2,000	26.5	7.0

$2,000	26.5	7.0

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED	115,317

$115,317

131,278

$131,278

138,317

$138,317

23,000

$23,000

7,039	19.9	5.4

$7,039	19.9	5.4

104

Fund: 25 SubFund: -

3000 - 3999 Employee Benefits

3301 - OASDI/Medicare/Alternative, certificated positions

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
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

30,573 9,190 0

$39,763

0 0 0 0

$0

87,055 6,250 1,166 559 676

$95,704

0 $0

3,156

$3,156

0 $0

32,206 9,671 0

$41,877

0 0 0 0

$0

89,733 6,753 1,259 570 794

$99,109

0 $0

3,335

$3,335

0                                  0 $0                               $0

33,926                          3,354 10,268                          1,078 0                                  0

$44,194	$4,432

0	0 0	0 0	0 0	0

$0	$0

91,760                          4,705 6,079                           (171) 1,168                                  3 559                                  0 786                             110

$100,351	$4,647

0                                  0 $0                               $0

3,526	370

$3,526	$370

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

1,720                     11.0                       5.3 597                     11.7                       6.2
0	N/A	N/A

$2,317	11.1	5.5

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

$0	N/A	N/A

2,027                       5.4                       2.3 (674)                     (2.7)                  (10.0) (91)                       0.2                     (7.2) (11)                       0.0                     (1.9) (8)                     16.2                     (1.1)

$1,242	4.9	1.3

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

191	11.7	5.7

$191	11.7	5.7

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

105

Fund: 25 SubFund: -

3000 - 3999 Employee Benefits

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
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

7,754 $7,754

0 $0

25,957 $25,957

0 $0

2,585 0

$2,585

$314,405 2.6%
8.1%

8,004 $8,004

0 $0

27,014 $27,014

0 $0

2,668 0

$2,668

$341,850 2.8%
8.3%

8,463 $8,463

0 $0

24,683 $24,683

0 $0

2,821 0

$2,821

$352,921 0.6%
1.8%

708 $708

0 $0

(1,274) ($1,274)

0 $0

236 0

$236

$38,516

459                       9.1                       5.7 $459                       9.1                       5.7

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

(2,331)                     (4.9)                     (8.6) ($2,331)                    (4.9)                    (8.6)

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

153                       9.1                       5.7 0                      N/A                      N/A

$153	9.1	5.7

$11,071	12.3	3.2

106

Fund: 25 SubFund: -

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
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

18,473 0 0

$18,473

19,849 $19,849

$38,323 0.3%

3,772 0

$3,772

45,000 0 0

$45,000

23,500 $23,500

$68,500 0.6%

10,000 500

$10,500

33,000 0 0

$33,000

35,500 $35,500

$68,500 0.1%

10,000 500

$10,500

14,527 0 0

$14,527

15,651 $15,651

$30,177

6,228 500

$6,728

(12,000) 0 0

($12,000)

12,000 $12,000

$0

0 0

$0

78.6	(26.7) N/A                      N/A N/A                      N/A

78.6	(26.7)

78.8                     51.1 78.8                     51.1

78.7	0.0

165.1                       0.0 N/A                       0.0

178.4	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

2,080,924 0 0 0

$2,080,924

0 $0

0 0 0 0
1,231 0

$1,231

0	746,990 0                                  0 0                                  0 0	125,000

$0	$871,990

0                                  0 $0                               $0

0	0 0	0 0	0 0	0 0                          1,200 0	0

$0	$1,200

(1,333,934) 0 0
125,000

($1,208,934)

0 $0

0 0 0 0
(31) 0

($31)

746,990	(64.1)	N/A 0                      N/A	N/A 0                      N/A	N/A
125,000	N/A	N/A

$871,990	(58.1)	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
1,200                     (2.5)                      N/A 0                      N/A                      N/A

$1,200	(2.5)	N/A

107

Fund: 25 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
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

95,729 44,042 390 150 54,400 0

$194,711

0 2,916 0

$2,916

$2,283,554 19.2%

3,043 $3,043

22,764 $22,764

$25,807

0.2%

180,000 75,000 200
150 63,500 159,000

$477,850

0 2,916 0

$2,916

$491,266 4.1%

0 $0

4,919,049 $4,919,049

$4,919,049

40.7%

180,000 75,000 200
150 63,500 159,000

$477,850

0 2,916 0

$2,916

$1,364,456 2.3%

2,000 $2,000

52,082,532 $52,082,532

$52,084,532

86.5%

84,271 30,958 (190) 0 9,100
159,000

$283,139

0 0 0

$0

($919,098)

(1,043) ($1,043)

52,059,768 $52,059,768

$52,058,724

0 0 0 0 0 0

$0

0 0 0

$0

$873,190

2,000 $2,000

47,163,483 $47,163,483

$47,165,483

88.0                       0.0 70.3                       0.0 (48.7)                       0.0 0.0                       0.0 16.7                       0.0 N/A                       0.0

145.4	0.0

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

0.0	0.0

(40.2)	177.7

(34.3)                      N/A (34.3)                     N/A

228693.4                   958.8 228693.4                   958.8

201721.6	958.8

108

Fund: 25 SubFund: -

7000 - 7499 Other Outgo

7438 - Debt Service - Interest

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
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

1,556,323 $1,556,323

3,715,000 $3,715,000

$5,271,323

44.2%

1,556,323 $1,556,323

3,715,000 $3,715,000

$5,271,323

43.6%

1,556,323 $1,556,323

3,715,000 $3,715,000

$5,271,323

8.8%

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

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
3,000,000

$3,336,000

$3,336,000

28.0%

0 $0

336,000 0 0 0

$336,000

$336,000

2.8%

0 $0

336,000 0 0 0

$336,000

$336,000

0.6%

0 $0

0 0 0
(3,000,000)

($3,000,000)

($3,000,000)

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                (100.0)                      N/A

$0	(89.9)	0.0

$0	(89.9)	0.0

109

Fund: 35 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
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	$9,034,555	$200,000	$200,000	($8,834,555)	$0	(97.8)	0.0
	
8300 - 8599 Other State Revenue

8545 - School Facilities Apportionments 854500 - ST SCHOOL FAC APPORT

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

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

10,772,957 $10,772,957

$10,772,957 119.2%

680,898

$680,898

0 $0

$0 0.0%

200,000

$200,000

0 $0

$0 0.0%

200,000

$200,000

(10,772,957) ($10,772,957)

($10,772,957)

(480,898)

($480,898)

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

$0	(100.0)	N/A

0	(70.6)	0.0

$0	(70.6)	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

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

(2,419,300) ($2,419,300)

0 $0

($1,738,402)

-19.2%

0 $0

0 $0

$200,000

100.0%

0 $0

0 $0

$200,000

100.0%

2,419,300 $2,419,300

0 $0

$1,938,402

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

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

$0	(111.5)	0.0

8913 - To State School Building Fund/County School Facilities Fund from All Other Funds

891300 - DIST SH/SFP PROJECT

8919 - Other Authorized Interfund Transfers In

891901 - OTH INTERFUND TRANSFER IN 891919 - FROM DEV FEES
891998 - FROM SFP TO OTHER FUNDS

8900 - 8929 Interfund Transfers In

Percent of Total

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

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

$0	$0	$0	$0

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

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

$0	N/A	N/A

$0	N/A	N/A

110

Fund: 35 SubFund: -

8980 - 8999 Contributions

8980 - Contributions from Unrestricted Revenues

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

898000 - CONTRIB FR UNRESTRICTED REV

8980 - 8999 Contributions

Percent of Total

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

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

$0	N/A	N/A

111

Fund: 35 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

35 - COUNTY SCHOOL FACILITIES FUND	$4,519,261	$200,000	$43,869,767	$39,350,507	$43,669,767	870.7	21834.9
	
2000 - 2999 Classified Personnel Salaries

2400 - Clerical, Technical, and Office Staff Salaries

240001 - CLASS BUSINESS SUPPORT 240070 - CLASS BUSINESS SUPPORT OT

2000 - 2999 Classified Personnel Salaries

Percent of Total

0                                  0                                  0                                  0 0                                  0                                  0                                  0

$0	$0	$0	$0

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

$0	N/A	N/A

$0	N/A	N/A

112

Fund: 35 SubFund: -

3000 - 3999 Employee Benefits

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED                                                                           0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3302 - OASDI/Medicare/Alternative, classified positions

330200 - SOCIAL SECURITY CLASS	0	0	0	0 330201 - MEDICARE CLASS	0	0	0	0 330202 - SUPPLEMENTAL RETIREMENT CLASS	0	0	0	0

$0	$0	$0	$0

3402 - Health & Welfare Benefits, classified positions

340216 - DIS CLASS                                                                                       0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS                                                                                       0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3602 - Workers' Compensation Insurance, classified positions

360200 - W/C CLASS	0	0	0	0

$0	$0	$0	$0

3702 - OPEB, Allocated, classified positions

370200 - RETIREE BENEFIT CLASSIFIED                                                     0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3902 - Other Benefits, classified positions

390203 - SELF INSUR CLASS	0	0	0	0

$0	$0	$0	$0

3000 - 3999 Employee Benefits	$0	$0	$0	$0 Percent of Total                                                                                        0.0%                           0.0%                           0.0%
1000 - 3999 Employee Compensation % of Total	0.0%	0.0%	0.0%

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

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

$0	N/A	N/A

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

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

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

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

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

$0	N/A	N/A

113

Fund: 35 SubFund: -

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
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

9,913                                  0 0                                  0

$9,913	$0

53,248                                  0 $53,248                               $0

$63,161	$0

1.4%	0.0%

0                       (9,913) 0                                  0

$0	($9,913)

0                     (53,248) $0                   ($53,248)

$0	($63,161)

0.0%

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

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

560001 - NONCAPITALIZED IMPROVEMENTS	0	0	0	0

$0	$0	$0	$0

5750 - Transfers of Direct Costs - Interfund

575040 - DIRECT COST/GAD/INTERF                                                         0                                  0                                  0                                  0 575050 - DIRECT COST/COPIER INTERFUND                                            0                                  0                                  0                                  0

$0	$0	$0	$0

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

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

$0	N/A	N/A

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES 580005 - LEGAL SERVICES

5000 - 5999 Services and Other Operating Expenditures

Percent of Total

0                                  0                                  0                                  0 0                                  0                                  0                                  0

$0	$0	$0	$0

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

$0	N/A	N/A

$0	N/A	N/A

114

Fund: 35 SubFund: -

6000 - 6999 Capital Outlay

6100 - Land

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

610000 - SITE PURCHASE

6170 - Land Improvements

617000 - LAND IMPROVEMENTS

6200 - Buildings and Improvements of Buildings

620000 - BLDG/IMPRV OF BLDG 620002 - PLAN ARCH/CONSULTANT 620005 - PLAN/OTHER

6400 - Equipment

640090 - EQUIPMENT $25,000+

6000 - 6999 Capital Outlay Percent of Total
7600 - 7629 Interfund Transfers Out

0 $0

0 $0

4,030,518 0 0

$4,030,518

17,991 $17,991

$4,048,509

89.6%

0 $0

0 $0

200,000 0 0

$200,000

0 $0

$200,000

100.0%

0 $0

0 $0

43,869,767 0 0

$43,869,767

0 $0

$43,869,767

100.0%

0 $0

0 $0

39,839,250 0 0

$39,839,250

(17,991) ($17,991)

$39,821,258

0 $0

0 $0

43,669,767 0 0

$43,669,767

0 $0

$43,669,767

N/A N/A

N/A N/A

988.4 N/A N/A

988.4

(100.0) (100.0)

983.6

N/A N/A

N/A N/A

21834.9 N/A N/A

21834.9

N/A N/A

21834.9

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

0                                  0 0                                  0
407,590                                  0 0                                  0

$407,590	$0

$407,590	$0

9.0%	0.0%

0                                  0 $0                               $0

0	0 0	0 0                   (407,590) 0	0

$0	($407,590)

$0	($407,590)

0.0%

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

115

Fund: 40 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
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	$109,206,873	$3,435,011	$4,335,011	($104,871,862)	$900,000	(96.0)	26.2
	
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%

26,235 $26,235

100,048

$100,048

0 $0

$0 0.0%

20,000 $20,000

7,600

$7,600

0 $0

$0 0.0%

20,000 $20,000

7,600

$7,600

0 $0

$0

(6,235) ($6,235)

(92,448)

($92,448)

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

$0	N/A	N/A

0                  (23.8)                       0.0 $0                  (23.8)                       0.0

0	(92.4)	0.0

$0	(92.4)	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

(198,375) ($198,375)

14,393 0

$14,393

($57,700)

-0.1%

0 $0

0 0

$0

$27,600

0.8%

0 $0

0 0

$0

$27,600

0.6%

198,375 $198,375

(14,393) 0

($14,393)

$85,300

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	(147.8)	0.0

116

Fund: 40 SubFund: -

8900 - 8929 Interfund Transfers In

8912 - Between General Fund and Special Reserve Fund

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

891201 - TRANSFER BETWEEN GF AND SRF

8919 - Other Authorized Interfund Transfers In

891901 - OTH INTERFUND TRANSFER IN 891933 - FROM BOND
891998 - FROM SFP TO OTHER FUNDS

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

8971 - Proceeds from Certificates of Participation 897100 - PROCEEDS FROM COP'S

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

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

8980 - 8999 Contributions

Percent of Total

6,321,983 $6,321,983

407,590 0 0

$407,590

$6,729,573 6.2%

102,535,000 $102,535,000

$102,535,000 93.9%

0 $0

$0

0.0%

2,937,211 $2,937,211

470,200 0 0

$470,200

$3,407,411 99.2%

0 $0

$0 0.0%

0 $0

$0

0.0%

3,837,211 $3,837,211

470,200 0 0

$470,200

$4,307,411 99.4%

0 $0

$0 0.0%

0 $0

$0

0.0%

(2,484,772) ($2,484,772)

62,610 0 0

$62,610

($2,422,162)

(102,535,000) ($102,535,000)

($102,535,000)

0 $0

$0

900,000 $900,000

0 0 0

$0

$900,000

0 $0

$0

0 $0

$0

(39.3)                     30.6 (39.3)                     30.6

15.4	0.0 N/A                      N/A N/A                      N/A

15.4	0.0

(36.0)	26.4

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

(100.0)	N/A

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

N/A	N/A

117

Fund: 40 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
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	$3,702,732	$1,446,300	$7,773,713	$4,070,981	$6,327,413	109.9	437.5
	
1000 - 1999 Certificated Personnel Salaries

1300 - Certificated Supervisors' and Administrators' Salaries

130008 - DIST ADM SAL                                                                               0                                  0                                  0                                  0 $0                               $0                               $0                               $0

1000 - 1999 Certificated Personnel Salaries	$0	$0	$0	$0 Percent of Total                                                                                        0.0%                           0.0%                           0.0%
2000 - 2999 Classified Personnel Salaries

2300 - Classified Supervisors' and Administrators' Salaries

230001 - CLASS MANAGEMENT SA                                                           0                                  0                                  0                                  0 $0                               $0                               $0                               $0

2900 - Other Classified Salaries

290050 - OTHER CLASS SUB	0	0	0	0

$0	$0	$0	$0

2000 - 2999 Classified Personnel Salaries	$0	$0	$0	$0 Percent of Total                                                                                        0.0%                           0.0%                           0.0%
3000 - 3999 Employee Benefits

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED                                                                           0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED                                                                           0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3301 - OASDI/Medicare/Alternative, certificated positions

330101 - MEDICARE CERT                                                                           0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3302 - OASDI/Medicare/Alternative, classified positions

330200 - SOCIAL SECURITY CLASS	0	0	0	0 330201 - MEDICARE CLASS	0	0	0	0 330202 - SUPPLEMENTAL RETIREMENT CLASS	0	0	0	0

$0	$0	$0	$0

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

$0	N/A	N/A

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

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

$0	N/A	N/A

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

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

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

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

$0	N/A	N/A

118

Fund: 40 SubFund: -

3000 - 3999 Employee Benefits

3402 - Health & Welfare Benefits, classified positions

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

340211 - HEALTH CLASS	0	0	0	0 340212 - DENTAL CLASS	0	0	0	0 340213 - VISION CLASS	0	0	0	0 340214 - LIFE INS CLASS	0	0	0	0 340216 - DIS CLASS	0	0	0	0

$0	$0	$0	$0

3501 - State Unemployment Insurance, certificated positions

350100 - SUI CERT                                                                                        0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS                                                                                       0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3601 - Workers' Compensation Insurance, certificated positions

360100 - W/C CERT                                                                                      0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3602 - Workers' Compensation Insurance, classified positions

360200 - W/C CLASS	0	0	0	0

$0	$0	$0	$0

3702 - OPEB, Allocated, classified positions

370200 - RETIREE BENEFIT CLASSIFIED                                                     0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3802 - PERS Reduction, classified positions

380200 - PERS REV LIM REDUC CLASS	0	0	0	0

$0	$0	$0	$0

3901 - Other Benefits, certificated positions

390103 - SELF INSUR CERT                                                                          0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3902 - Other Benefits, classified positions

390203 - SELF INSUR CLASS	0	0	0	0

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

$0	N/A	N/A

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

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

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

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

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

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

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

0	N/A	N/A

119

Fund: 40 SubFund: -

3000 - 3999 Employee Benefits

3902 - Other Benefits, classified positions

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

390204 - AB 1522 ACCRUAL

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

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

430000 - INSTRUCTIONAL SUPPLIES 430001 - SUPPLIES CARRYOVER 430008 - SUPPLIES NON-CLASSROOM 430060 - SUPPLIES GROUNDS

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

4000 - 4999 Books and Supplies

Percent of Total

0 $0

$0 0.0% 0.0%

100,907 0 28,217 0

$129,124

53,491 $53,491

$182,615

4.9%

0 $0

$0 0.0% 0.0%

200,000 0 0 0

$200,000

0 $0

$200,000

13.8%

0 $0

$0 0.0% 0.0%

200,000 0 50,000 0

$250,000

75,000 $75,000

$325,000

4.2%

0 $0

$0

99,093 0 21,783 0

$120,876

21,509 $21,509

$142,385

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

$0	N/A	N/A

0                     98.2                       0.0 0                      N/A                      N/A
50,000                     77.2                      N/A 0                      N/A                      N/A

$50,000	93.6	25.0

75,000                     40.2                      N/A $75,000                     40.2                     N/A

$125,000	78.0	62.5

120

Fund: 40 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5200 - Travel and Conferences

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
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

132,326 0

$132,326

0 $0

0 0

$0

776,100 0

$776,100

0 $0

0 0

$0

786,100 0

$786,100

0 $0

0 0

$0

653,774 0

$653,774

0 $0

0 0

$0

10,000                   494.1                       1.3 0                      N/A                      N/A

$10,000	494.1	1.3

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

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES 580005 - LEGAL SERVICES 580009 - FEES / OTHER
580036 - COST OF ISSUANCE MISC

5900 - Communications

590002 - PHONE CLASSIFIED

5000 - 5999 Services and Other Operating Expenditures

Percent of Total

10,500 0 0 0

$10,500

0 $0

$142,826

3.9%

0 0 0 0

$0

0 $0

$776,100

53.7%

0 0 0 0

$0

0 $0

$786,100

10.1%

(10,500) 0 0 0

($10,500)

0 $0

$643,274

0 0 0 0

$0

0 $0

$10,000

(100.0)	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

450.4	1.3

121

Fund: 40 SubFund: -

6000 - 6999 Capital Outlay

6100 - Land

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

610005 - SITE PLAN/OTHER

6170 - Land Improvements

617000 - LAND IMPROVEMENTS

617002 - SITE IMPRV ARCH/CONSULTANT 617005 - SITE IMPRV PLAN/OTHER 617006 - SITE IMPRV CONSTRUCTION 617007 - SITE IMPRV TESTING
617008 - SITE IMPRV INSPECTORS

617014 - SITE IMPRV OTH CONSTRUCTION

6200 - Buildings and Improvements of Buildings

620000 - BLDG/IMPRV OF BLDG 620002 - PLAN ARCH/CONSULTANT 620005 - PLAN/OTHER

6400 - Equipment

640090 - EQUIPMENT $25,000+

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

7438 - Debt Service - Interest

743800 - DEBT SERVICE/INTEREST 743801 - COP REPAY INTEREST

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

7000 - 7499 Other Outgo

Percent of Total

0 $0

664,640 0 0 0 0 0 0

$664,640

180,770 0 0

$180,770

0 $0

$845,410 22.8%

2,531,882 0

$2,531,882

0 $0

$2,531,882

68.4%

0 $0

0 0 0 0 0 0 0

$0

0 0 0

$0

0 $0

$0 0.0%

0 470,200

$470,200

0 $0

$470,200

32.5%

0 $0

5,249,950 0 0 0 0 0 0

$5,249,950

782,943 0 0

$782,943

159,520 $159,520

$6,192,413 79.7%

0 470,200

$470,200

0 $0

$470,200

6.0%

0 $0

4,585,310 0 0 0 0 0 0

$4,585,310

602,173 0 0

$602,173

159,520 $159,520

$5,347,004

(2,531,882) 470,200

($2,061,682)

0 $0

($2,061,682)

0 $0

5,249,950 0 0 0 0 0 0

$5,249,950

782,943 0 0

$782,943

159,520 $159,520

$6,192,413

0 0

$0

0 $0

$0

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

689.9	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

689.9	N/A

333.1	N/A N/A	N/A N/A	N/A

333.1	N/A

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

632.5	N/A

(100.0)                      N/A N/A                       0.0

(81.4)	0.0

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

(81.4)	0.0

122

Fund: 40 SubFund: -

7600 - 7629 Interfund Transfers Out

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

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

761300 - DIST SH/SFP PROJECT

7619 - Other Authorized Interfund Transfers Out

761900 - TRANSFER TO GENERAL FUND 761904 - TRANSFER TO COP
761999 - TRANSFER TO ALL OTHR FUNDS

7600 - 7629 Interfund Transfers Out

Percent of Total

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

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

$0	$0	$0	$0

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

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

$0	N/A	N/A

$0	N/A	N/A

123

Fund: 51 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
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	$47,509,368	$47,943,880	$47,943,880	$434,512	$0	0.9	0.0
	
8300 - 8599 Other State Revenue

8571 - Voted Indebtedness Levies, Homeowners' Exemptions

857100 - VOTED INDEBT HOMEOWN EXEMPT	306,600

$306,600

315,000

$315,000

315,000	8,400

$315,000	$8,400

0	2.7	0.0

$0	2.7	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

3,991 $3,991

$310,591 0.7%

47,398,369 $47,398,369

885,539 $885,539

50,630 $50,630

1,209,290 $1,209,290

510,771

$510,771

0 $0

$315,000 0.7%

46,078,880 $46,078,880

800,000 $800,000

75,000 $75,000

375,000 $375,000

300,000

$300,000

0 $0

$315,000 0.7%

46,078,880 $46,078,880

800,000 $800,000

75,000 $75,000

375,000 $375,000

300,000

$300,000

(3,991) ($3,991)

$4,409

(1,319,489) ($1,319,489)

(85,539) ($85,539)

24,370 $24,370

(834,290) ($834,290)

(210,771)

($210,771)

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

$0	1.4	0.0

0                     (2.8)                       0.0 $0                    (2.8)                       0.0

0                     (9.7)                       0.0 $0                    (9.7)                       0.0

0                     48.1                       0.0 $0                     48.1                       0.0

0                  (69.0)                       0.0 $0                  (69.0)                       0.0

0	(41.3)	0.0

$0	(41.3)	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

(2,856,914) ($2,856,914)

$47,197,686

99.3%

0 $0

$47,628,880

99.3%

0 $0

$47,628,880

99.3%

2,856,914 $2,856,914

$431,194

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

$0	0.9	0.0

124

Fund: 51 SubFund: -

8930 - 8979 All Other Financing Sources

8979 - All Other Financing Sources

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
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

1,091                                  0 $1,091                               $0

$1,091	$0

0.0%	0.0%

0                       (1,091) $0                     ($1,091)

$0	($1,091)

0.0%

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

$0	(100.0)	N/A

125

Fund: 51 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
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	$45,662,934	$47,943,880	$47,943,880	$2,280,946	$0	5.0	0.0
	
7000 - 7499 Other Outgo

7433 - Bond Redemptions

743300 - BOND REDEMPTIONS

7434 - Bond Interest and Other Service Charges 743400 - BOND INT/OTH SVC CHARGES

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

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

7600 - 7629 Interfund Transfers Out

Percent of Total

35,583,928 $35,583,928

10,078,411 $10,078,411

$45,662,339 100.0%

594 $594

$594

0.0%

36,391,927 $36,391,927

11,551,953 $11,551,953

$47,943,880 100.0%

0 $0

$0

0.0%

36,391,927 $36,391,927

11,551,953 $11,551,953

$47,943,880 100.0%

0 $0

$0

0.0%

807,999 $807,999

1,473,542 $1,473,542

$2,281,541

(594) ($594)

($594)

0                       2.3                       0.0 $0                       2.3                       0.0

0                     14.6                       0.0 $0                     14.6                       0.0

$0	5.0	0.0

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

$0	(100.0)	N/A

126

Fund: 67 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
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	$78,786,996	$80,656,917	$82,312,169	$3,525,173	$1,655,252	4.5	2.1
	
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

(2,525,736) ($2,525,736)

156,725 50,539,825 3,748,550 699,097 95,445 10,741,553 14,731,537

$80,712,732

$78,186,996 99.2%

600,000 $600,000

$600,000

0.8%

0 $0

10,000 50,207,879 3,733,446 696,317 95,000 10,667,842 15,246,433

$80,656,917

$80,656,917 100.0%

0 $0

$0

0.0%

0 $0

10,000 53,440,560 3,484,894 669,735 96,000 10,117,436 14,493,544

$82,312,169

$82,312,169 100.0%

0 $0

$0

0.0%

2,525,736 $2,525,736

(146,725) 2,900,735 (263,657) (29,362) 555 (624,116) (237,993)

$1,599,437

$4,125,173

(600,000) ($600,000)

($600,000)

0 $0

0 3,232,681 (248,552) (26,582) 1,000 (550,406) (752,889)

$1,655,252

$1,655,252

0 $0

$0

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

(93.6)                       0.0 5.7                       6.4 (7.0)                     (6.7) (4.2)                     (3.8) 0.6                       1.1 (5.8)                     (5.2) (1.6)                     (4.9)

2.0	2.1

5.3	2.1

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

(100.0)	N/A

127

Fund: 67 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
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	$77,992,331	$80,656,917	$82,581,420	$4,589,089	$1,924,504	5.9	2.4
	
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%

69,654 1,028

$70,681

63,999 4,153

$68,152

$138,833

0.2%

0 $0

$0 0.0%

54,293 0

$54,293

65,599 0

$65,599

$119,892

0.1%

0 $0

$0 0.0%

58,099 0

$58,099

70,192 0

$70,192

$128,291

0.2%

0 $0

$0

(11,555) (1,028)

($12,583)

6,193 (4,153)

$2,040

($10,543)

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

$0	N/A	N/A

3,805                  (16.6)                       7.0 0                (100.0)                      N/A

$3,805	(17.8)	7.0

4,594                       9.7                       7.0 0                (100.0)                      N/A

$4,594	3.0	7.0

$8,399	(7.6)	7.0

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

30,620 $30,620

0 0

$0

30,417 $30,417

0 0

$0

32,547                          1,928 $32,547                        $1,928

0                                  0 0                                  0

$0	$0

2,131                       6.3                       7.0 $2,131                       6.3                       7.0

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

$0	N/A	N/A

128

Fund: 67 SubFund: -

3000 - 3999 Employee Benefits

3302 - OASDI/Medicare/Alternative, classified positions

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

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

3402 - Health & Welfare Benefits, classified positions

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

3501 - State Unemployment Insurance, certificated positions 350100 - SUI CERT

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS 350290 - SUI CLASS

7,896 1,847 64
75 156

$10,037

28,125 2,117 395 162 313

$31,112

0 $0

641 26

$667

7,433 1,738 0
0 0

$9,172

26,116 1,966 367 146 315

$28,909

0 $0

599 0

$599

7,954 1,860 0
0 0

$9,814

27,221 1,777 343 146 337

$29,824

0 $0

641 0

$641

58 14 (64) (75) (156)

($223)

(904) (340) (52) (16) 24

($1,288)

0 $0

0 (26)

($26)

521                       0.7                       7.0 122                       0.7                       7.0 0                (100.0)                      N/A
0                (100.0)                      N/A 0                (100.0)                      N/A

$643	(2.2)	7.0

1,105                     (3.2)                       4.2 (189)                  (16.1)                     (9.6) (24)                  (13.2)                     (6.5) 0                  (10.0)                       0.0
22	7.7	7.0

$915	(4.1)	3.2

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

42                       0.0                       7.0 0                (100.0)                      N/A

$42	(3.9)	7.0

3601 - Workers' Compensation Insurance, certificated positions

360100 - W/C CERT                                                                                      0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3602 - Workers' Compensation Insurance, classified positions

360200 - W/C CLASS                                                                             1,604                          1,439                          1,539                             (64) 360290 - W/C CLASS                                                                                  50                                  0                                  0                             (50)

$1,654	$1,439	$1,539	($114)

3702 - OPEB, Allocated, classified positions

370200 - RETIREE BENEFIT CLASSIFIED	5,413	4,856	4,490	(923)

$5,413	$4,856	$4,490	($923)

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

101                     (4.0)                       7.0 0                (100.0)                      N/A

$101	(6.9)	7.0

(365)	(17.0)	(7.5)

($365)	(17.0)	(7.5)

129

Fund: 67 SubFund: -

3000 - 3999 Employee Benefits

3901 - Other Benefits, certificated positions

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

390103 - SELF INSUR CERT 390104 - AB 1522 ACCRUAL

3902 - Other Benefits, classified positions

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

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

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

430005 - FOOD/IN-HOUSE MEETINGS 430008 - SUPPLIES NON-CLASSROOM

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

4000 - 4999 Books and Supplies

Percent of Total

0 0

$0

535 21 42

$597

$80,099 0.1% 0.3%

0 706,588

$706,588

0 $0

$706,588

0.9%

0 0

$0

480 0 0

$480

$75,871 0.1% 0.2%

0 802,735

$802,735

0 $0

$802,735

1.0%

0 0

$0

513 0 0

$513

$79,370 0.1% 0.3%

0 802,735

$802,735

0 $0

$802,735

1.0%

0 0

$0

(21) (21) (42)

($84)

($730)

0 96,147

$96,147

0 $0

$96,147

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

$0	N/A	N/A

34	(4.0)	7.0 0                (100.0)                      N/A 0                (100.0)                      N/A

$34	(14.0)	7.0

$3,499	(0.9)	4.6

0                      N/A                      N/A 0                     13.6                       0.0

$0	13.6	0.0

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

$0	13.6	0.0

130

Fund: 67 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5710 - Transfers of Direct Costs

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

571042 - DIRECT COST/HEALTH-HLTH CNTR

5750 - Transfers of Direct Costs - Interfund

575030 - DIRECT COST/FOOD SVC INTERFUND 575040 - DIRECT COST/GAD/INTERF

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

0                                  0                                  0                                  0 0                                  0                                  0                                  0

$0	$0	$0	$0

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

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

$0	N/A	N/A

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES 580005 - LEGAL SERVICES 580010 - SOFTWARE LICENSE
580041 - HEALTH CONTRACT/MEDICAL/RX 580042 - HEALTH CONTRACT/HEALTH 580043 - HEALTH CONTRACT/DENTAL 580044 - HEALTH CONTRACT/VISION 580045 - HEALTH CONTRACT-LIFE
580046 - CONTRACT/DISABILITY 580047 - HEALTH EXP - LIABILITY ADJ

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

1,362,488 89
524 16,740,155 54,441,538 3,700,194 784,174
0 36,048 0

$77,065,211

0 0
1,600

$1,600

$77,066,811 98.8%

0 0

$0

$0

0.0%

1,345,880 0
1,000 16,152,090 56,372,793 3,884,073 805,793
0 92,500
1,002,889

$79,657,019

0 0
1,400

$1,400

$79,658,419 98.8%

0 0

$0

$0

0.0%

1,415,762 0
1,000 18,040,782 57,351,652 3,854,249 813,680
0 92,500 0

$81,569,625

0 0
1,400

$1,400

$81,571,025 98.8%

0 0

$0

$0

0.0%

53,274 (89) 476
1,300,627 2,910,113 154,055 29,506
0 56,452 0

$4,504,414

0 0
(200)

($200)

$4,504,214

0 0

$0

$0

69,882 0 0
1,888,691 978,859 (29,824) 7,886
0 0
(1,002,889)

$1,912,606

0 0 0

$0

$1,912,606

0 0

$0

$0

3.9 (100.0) 90.8 7.8
5.3 4.2 3.8 N/A 156.6 N/A

5.8

N/A N/A (12.5)

(12.5)

5.8

N/A N/A

N/A

N/A

5.2 N/A 0.0 11.7 1.7 (0.8) 1.0 N/A 0.0 (100.0)

2.4

N/A N/A 0.0

0.0

2.4

N/A N/A

N/A

N/A

131

Fund: 68 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

68 - WORKERS' COMPENSATION	$3,350,751	$4,010,750	$4,016,027	$665,276	$5,277	19.9	0.1
	
8600 - 8799 Other Local Revenue

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

83,179

$83,179

100,000

$100,000

111,000

$111,000

27,821

$27,821

11,000

$11,000

33.4	11.0

33.4	11.0

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

866200 - NET INC(DEC) FAIR VALUE INVEST

8674 - In-District Premiums/Contributions 867400 - IN DISTRICT PREMIUMS/CONTRIB

8600 - 8799 Other Local Revenue

Percent of Total

(663,552) ($663,552)

3,931,124 $3,931,124

$3,350,751

100.0%

0 $0

3,910,750 $3,910,750

$4,010,750

100.0%

0 $0

3,905,027 $3,905,027

$4,016,027

100.0%

663,552 $663,552

(26,097) ($26,097)

$665,276

0 $0

(5,723) ($5,723)

$5,277

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

(0.7)                     (0.1) (0.7)                    (0.1)

19.9	0.1

132

Fund: 68 SubFund: -

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
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	$1,945,086	$4,010,750	$4,016,027	$2,070,941	$5,277	106.5	0.1
	
2000 - 2999 Classified Personnel Salaries

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

2400 - Clerical, Technical, and Office Staff Salaries 240001 - CLASS BUSINESS SUPPORT

2000 - 2999 Classified Personnel Salaries

Percent of Total

9,299 $9,299

45,606 $45,606

$54,905

2.8%

10,859 $10,859

42,372 $42,372

$53,231

1.3%

11,620                          2,321 $11,620                        $2,321

45,337                          (269) $45,337                        ($269)

$56,957	$2,052

1.4%

761                     25.0                       7.0 $761                     25.0                       7.0

2,965                     (0.6)                       7.0 $2,965                    (0.6)                       7.0

$3,726	3.7	7.0

133

Fund: 68 SubFund: -

3000 - 3999 Employee Benefits

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED

3302 - OASDI/Medicare/Alternative, classified positions

330200 - SOCIAL SECURITY CLASS 330201 - MEDICARE CLASS

3402 - Health & Welfare Benefits, classified positions

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

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS

12,579 $12,579

3,227 755

$3,982

12,723 958 179
59 223

$14,142

262

$262

13,505 $13,505

3,300 772

$4,072

12,724 957 178
59 204

$14,122

266

$266

14,450                          1,871 $14,450                        $1,871

3,531                             304 826                               71

$4,357	$375

13,208	485 875                             (83) 168                             (11)
59                                  0 218                               (5)

$14,528	$386

285	23

$285	$23

945                     14.9                       7.0 $945                     14.9                       7.0

231                       9.4                       7.0 54                       9.4                       7.0

$285	9.4	7.0

484                       3.8                       3.8 (82)                     (8.6)                     (8.6) (10)                     (5.9)                     (5.6) 0                     (0.7)                       0.0 14                     (2.4)                       6.9

$406	2.7	2.9

19	8.6	7.1

$19	8.6	7.1

3601 - Workers' Compensation Insurance, certificated positions

360100 - W/C CERT

3602 - Workers' Compensation Insurance, classified positions 360200 - W/C CLASS

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

3902 - Other Benefits, classified positions 390203 - SELF INSUR CLASS

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

0 $0

659 $659

2,224 $2,224

220 $220

$34,068 1.8%
4.6%

0 $0

638 $638

2,157 $2,157

213 $213

$34,973 0.9%
2.2%

0                                  0 $0                               $0

683                               24 $683                             $24

1,993                           (231) $1,993                        ($231)

228                                  8 $228                               $8

$36,524	$2,456 0.9%
2.3%

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

45                       3.7                       7.1 $45                       3.7                       7.1

(164)                  (10.4)                     (7.6) ($164)                  (10.4)                    (7.6)

15                       3.8                       7.0 $15                       3.8                       7.0

$1,551	7.2	4.4

134

Fund: 68 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5450 - Other Insurance

First Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Prior Year                    Adopted                1st Interim Actual                       Budget                       Budget

Diff Btwn I1 & Prior Act

Diff Btwn I1 & Adpt

Pct Chg I1 & PY Act

Pct Chg I1 & Adpt

545005 - WORKERS' COMPENSATION

5750 - Transfers of Direct Costs - Interfund

575040 - DIRECT COST/GAD/INTERF

1,122,141 $1,122,141

0

$0

1,225,498 $1,225,498

2,500

$2,500

1,225,498 $1,225,498

2,500

$2,500

103,357 $103,357

2,500

$2,500

0                       9.2                       0.0 $0                       9.2                       0.0

0	N/A	0.0

$0	N/A	0.0

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES 580049 - WORKERS' COMP

5000 - 5999 Services and Other Operating Expenditures

Percent of Total

0 733,972

$733,972

$1,856,113

95.4%

7,517 2,687,031

$2,694,548

$3,922,546

97.8%

7,517 2,687,031

$2,694,548

$3,922,546

97.7%

7,517 1,953,059

$1,960,576

$2,066,433

0                      N/A                       0.0 0                   266.1                       0.0

$0	267.1	0.0

$0	111.3	0.0

135