2020-2021 Annual Report September 8, 2021

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

	

TABLE OF CONTENTS

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

General Fund……………………………………………………………………………………………………...	2-30 Narrative……………………………………………………………………………………………………...           2-8 Revenue………………………………………………………………………………………………………	9-15 Expenditures………………………………………………………………………………………………….       16-30

Charter School Fund……………………………………………………………………………………………...	31-46 Narrative……………………………………………………………………………………………………...	31-35 Revenue………………………………………………………………………………………………………	36-38 Expenditures………………………………………………………………………………………………….	39-46

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

Child Development……………………………………………………………………………………………….	62-76 Narrative……………………………………………………………………………………………………...	62-66 Revenue………………………………………………………………………………………………………	67-68 Expenditures………………………………………………………………………………………………….	69-76

Cafeteria………………………………………………………………………………………………………….	77-88 Narrative……………………………………………………………………………………………………...	77-81 Revenue………………………………………………………………………………………………………             82 Expenditures………………………………………………………………………………………………….	83-88

Other Funds………………………………………………………………………………………………………	89-134

-i-

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

Eimear O’Farrell, Ed.D.	District Superintendent

Introduction

For the past twenty-seven (27) fiscal years, quarterly financial	reports	have	been	prepared	by	the Administration for review by the Board which reflects updated financial data relative to the General Fund and other District funds. The quarterly reports consist of First Interim, Second Interim, and Third Quarter. The First and Second Interim reports are prepared based on budget and actuals as of October 31 and January 31 of each fiscal year respectively, as required by Education Code Section 46704.33.	The     Third Quarter     and	Annual     Financial     Reports are prepared on a year to date basis as of March 31 and June 30, respectively.	The Annual Financial Report (Fourth Quarter) is prepared for review by the Board prior to the completion of the audited financial statements.

During the 2020-21 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 10, 2020 meeting.

This Annual 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 Annual budgeted revenues and expenditures for the 2020-21 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	B. Federal Revenues

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

I. 2020-21 REVENUES

A. Local Control Funding Formula (LCFF) Revenues

LCFF Revenues changed from $395,926,402 at Third Quarter to $395,449,308 at Annual, a decrease of $477,094. This decrease is due to an adjustment to prior year LCFF apportionments.

Change from 3rd Quarter to Annual	$	(477,094)

2020-21	2020-21

Adopted Budget	Annual	Increase/(Decrease)

$ 363,732,508	$ 395,449,308	$ 31,716,800

Federal Revenues changed from $45,741,880 at Third Quarter to $46,504,543 at Annual, an increase of $762,663.	This increase was due to the receipt of COVID-Relief Funding, Special Education, Medi-Cal Administrative	Activities	(MAA)	and	Medi-Cal reimbursement revenues. This was offset by posting related to deferred revenues from Title I/II/III/IV. The deferred revenues will be added into the2021-22fiscal year budget and allocated to eligible expenditures. The adjustments to Federal Revenues are as follows:

Item	Budget Adjustment ESSER II                                                                   $ 7,231,907 Special Education                                                           222,420 Med-Cal/MAA                                                                   284,129 ESSER I                                                                        (3,641,125) Title I/II/III/IV                                                           (1,888,332) GEER                                                                                 (515,112)
School Climate	(489,187) Grants, Other	(312,702) Other Federal Revenue                                         	(129,335)

Change from 3rd Quarter to Annual	$	762,663

2020-21 Adopted Budget

$ 23,462,958

2020-21 Annual

$ 46,504,543

Increase/(Decrease)

$ 23,041,585

2

C. Other State Revenues	D. Local Revenues

Other State Revenues changed from $73,514,866 at Third Quarter to $100,006,366at Annual an increase of $26,491,499. The increase is primarily due to the In-Person	Instruction	and	Expanded	Learning Opportunities Grant funds. These Grants are the result of AB 86 COVID-19 relief package. In addition, the required, updated STRS on behalf entry was posted to the District’s General Ledger. There is an offsetting expenditure posted to a STRS expenditure account, thus there is no impact to the General Fund.	The overall change to State Revenues was offset by a decrease resulting from unspent State grant funds. These funds will be carried over to the next fiscal year to be reallocated. The adjustments to Other State Revenues follow:

Item	Budget Adjustment

In-Person Instruction Grant	$ 13,029,240

Local Revenues changed from $13,999,684 at Third Quarter to $10,175,073 at Annual, a decrease of $3,824,611. The change is due to decreased revenue from fee-based programs, for example, Sports and Recreation, as a result of the pandemic. A fair market value (FMV) adjustment also contributed to the decrease. The FMV adjustment is an accounting entry required when the auditors examine the return on investments	received	from	the	Fresno	County Treasurer’s Pool. The adjustments to Local Revenues follow:

Item	Budget Adjustment Interest                                                                    $	563,509 Fair Market Value Adjustment                                   (959,932) Other Local Revenues                                                  (952,187) Local Fees                                                                    (1,438,077) Sports and Rec                                                         (1,037,924)
Change from 3rd Quarter to Annual	$ (3,824,611)

Expanded Learning Opportunity CALSTRS on Behalf
Strong Workforce CTE
Other State Revenue

Change from 3rd Quarter to Annual

15,340,937 1,231,843 (1,388,829) (1,107,441)
	(614,250)

$ 26,491,499

2020-21 Adopted Budget

$ 14,729,645

2020-21 Annual

$ 10,175,073

Increase/(Decrease)

$ (4,554,572)

2020-21 Adopted Budget

$ 66,552,937

2020-21 Annual

$ 100,006,366

Increase/(Decrease)

$ 33,453,429

3

E. Other Transfers In	F. Other Financing Sources

Other Transfers In changed from $7,881,437 at Third Quarter to $1,142,374 at Annual, a decrease of $6,739,063. A one-time contribution from the 2020 Certificates of Participation was included in the Third Quarter budget. Upon analyzing year end numbers, a decision was made to reserve the funds for future eligible projects.

Other Financing Sources of Annual.

Change from 3rd Quarter Annual

2020-21	2020-21 Adopted Budget                  Annual

$0 are unchanged at

$ -0-

Increase/(Decrease)

$ 0	$ 0	$ -0-

Change from 3rd Quarter to Annual	$ (6,739,063)

2020-21 Adopted Budget

2020-21
Annual	Increase/(Decrease)

G. Total General Fund Revenues

$ 531,000	$ 1,142,374	$	611,374	Total	General	Fund	Revenues $537,064,269 at Third Quarter to Annual, an increase of $16,213,445.

changed      from $553,277,714 at

Change from 3rd Quarter to Annual	$ 16,213,445

2020-21 Adopted Budget

$ 469,009,047

2020-21 Annual

$ 553,277,714

Increase/(Decrease)

$ 84,268,667

4

II. 2020-21 EXPENDITURES	B. Classified Personnel Salaries

A. Certificated Personnel Salaries

Certificated Personnel Salaries changed from $200,156,647 at Third Quarter to $208,875,486 at Annual, an increase of $8,718,839. The increase is primarily related to a one-time employee compensation of $4,000 per full-time equivalent employees. Employees working less than full-time received an equivalent percentage of this amount. This one-time payment was processed and recommended bythe Employee Compensation Committee (ECC) and approved by the District’s Governing Board. This one-time, off-schedule payment was for the over and above effort needed to respond to the COVID pandemic, to maintain operations of the district, and to implement the health and safety measures needed to return to in-person instruction during the pandemic. This increase was offset by a decrease related to actual expenditures coming in below projections due to open positions. Following are the areas of change:

Classified	Personnel	Salaries	changed	from $80,744,002 at Third Quarter to $86,907,636 at Annual, an increase of $6,163,634.     The increase is primarily      related	to      the	one-time	employee compensation of $4,000 mentioned in the section above. The increase was offset by a decrease related to open Instructional Assistant positions. Following are the areas of change:

Item	Budget Adjustment One-Time Compensation                                    $ 7,762,866 Classified Subs/Overtime/Hourly                            (543,972) Instructional Assistants                                       (1,055,260)
Change from 3rd Quarter to Annual	$ 6,163,634

2020-21	2020-21

Adopted Budget	Annual	Increase/(Decrease)

$ 84,742,990	$ 86,907,636	$ 2,164,645

Item

One-Time Compensation Holding Accounts/Vacancies
Change from 3rd Quarter to Annual

2020-21	2020-21 Adopted Budget                  Annual

$ 200,321,171	$ 208,875,486

Budget Adjustment $ 9,777,700
 (1,058,861) $ 8,718,839

Increase/(Decrease)

$ 8,554,315

C. Employee Benefits

Employee Benefits changed from $139,020,856 at Third Quarter to $139,981,768 at Annual, an increase of $960,912.	This is primarily due to the STRS on behalf entry. This was offset by decreases in other benefit classifications related to the decreases in salaries previous mentioned. Followingare the areas of change:

5

Item	Budget Adjustment CALSTRS on behalf                                                 $ 1,231,843 Health & Welfare Benefits                                          (116,698) Other Benefits                                                          	(154,233)
Change from 3rd Quarter to Annual	$	960,912

2020-21	2020-21

Adopted Budget	Annual	Increase/(Decrease)

$ 139,520,625	$ 139,981,768	$ 461,143

D. Books, Supplies and Other Materials

Books, Supplies and Other Materials changed from $60,132,542 at Third Quarter to $35,945,452 at Annual, a decrease of $24,187,090. The decrease is primarily due unused grant funds as well as site, department, and program carryover. The carryover will be available for future needs in the upcoming year. Following are the areas of change:

Item	Budget Adjustment Supplies, Other                                                     $ (1,770,866) Student Computer Refresh Carryover                 (3,105,579) LCAP                                                                             (3,520,382) Textbook Carryover                                                  (3,687,448) CARES Funding Sources                                         (5,797,647) Site/Department/Program Carryover            	(6,305,168)
Change from 3rd Quarter to Annual	$ (24,187,090)

E. Contracted Services and Other Operating Expenditures

Contracted Services and Other Operating Expenditures changed from $46,467,697 at Third Quarter to $39,862,574 at Annual, a decrease of $6,605,123. This is primarily due to the overall Consulting Services and Travel and Conference decreases as a result of the COVID-19 pandemic. In addition, a one-time transfer from CARES funds was made to the Food Service and Child Development Funds.	The transfer to Food Service was to assist with expenditures related to meals served during online learning. The transfer to Child Development was to assist with salary and benefit	expenditures	to     support	childcare	for employees during online learning.     The changes in Contracted Services and Other Operating Expenditures are as follows:

Item	Budget Adjustment One-time transfer-Campus Club                        $	912,852 One-time transfer-Student Furniture                       507,180 One-time transfer-Food Service                                 580,000 Conference Travel                                                        (965,820) Utilities                                                                           (900,588) Routine Repair & Maintenance                             (1,255,327) CARES Reclassification                                           (1,814,127) Other Contracted Services                                     (2,056,447)
Consulting Services Agreements	 (1,612,846)

Change from 3rd Quarter to Annual	$ (6,605,123)

2020-21 Adopted Budget

$ 23,249,963

2020-21 Annual

$ 35,945,452

Increase/(Decrease)

$ 12,695,489

2020-21 Adopted Budget

$ 30,573,784

2020-21 Annual

$ 39,862,574

Increase/(Decrease)

$ 9,288,790

6

F. Capital Outlay	G. Other Outgo Expenditures

Capital Outlay changed from $5,712,409 at Third Quarter to $4,526,165 at Annual, a decrease of $1,186,244. The decrease is primarily due to school buses ordered but not received prior to the end of the fiscal year.	In addition, planned receipt of CTE equipment       and	materials	for	planned	site improvements were not received by year end due to delays related to the pandemic. Following changes in Capital Outlay are as follows:

Other Outgo Expenditures changed from $642,110 at Third Quarter to $841,246 at Annual, an increase of $199,150. The increase is primarily due to adjustments made to indirect costs.

Item                                                                       Budget Adjustment Indirect Cost                                                         $ 201,705 Other Transfer Out                                                      (2,555)
Change from 3rd Quarter to Annual	$ 199,150

Item

CTE Equipment

Other Capital Improvements Transportation Equipment
Change from 3rd Quarter to Annual

Budget Adjustment $        (89,523)
(410,525)

	(686,196)

$ (1,186,244)

2020-21 Adopted Budget

$ 593,014

2020-21 Annual

$ 841,260

Increase/(Decrease)

$ 248,246

2020-21 Adopted Budget

$ 398,389

2020-21 Annual

$ 4,526,165

Increase/(Decrease)

$ 4,127,776

H. Inter-fund Transfers Out

Inter-fund Transfers Out changed from $4,078,013 at Third Quarter to $4,076,521 at Annual, a decrease of $1,492.

Change from 3rd Quarter to Annual	$ (1,492)

2020-21 Adopted Budget

$ 4,078,013

2020-21 Annual

$ 4,076,521

Increase/(Decrease)

$ (1,492)

7

III. Total General Fund Expenditures

Total General Fund Expenditures changed from $536,954,275 at Third Quarter to $521,016,861 at Annual, a decrease of $15,937,413.

Change from 3rd Quarter to Annual	$ (15,937,413)

2020-21	2020-21

Adopted Budget	Annual	Increase/(Decrease)

$ 483,477,948	$ 521,016,861	$ 37,538,913

IV.Fund Balance

Total	revenues	are	$553,277,714	and	total expenditures are $521,016,861 at Annual. This results in a surplus of $32,260,853 and a projected, estimated general reserve percentage of 22.34%. The projected ongoing surplus as of Annual is $7,975,825.

Beginning Fund Balance, Audited 7/1/20	$ 131,081,878

2020-21 Revenues                            553,277,714 2020-21 Expenditures                     521,016,861
Surplus/(Deficit) (1)	       32,260,853 Ending Fund Balance, 6/30/21, Unaudited                 $ 163,342,731
Components of Fund Balance:
Non-Spendable:
Revolving Cash Reserve	144,000 Store’s Inventory Reserve                   2,383,166 Fair Market Value Adj                           2,413,996
Restricted:
	
COVID Relief Funding
	$ 15,992,789
		
Textbooks, Lottery Routine Restricted Maint.
	6,018,655
		
	1,693,418

Assigned:
LCAP Carryover	6,791,147 Textbook Carryover                                  361,474 Student Computer Refresh	3,105,579 Site Carryover	2,863,411 Depart/Program Carryover	5,164,926

Subtotal of Components	      46,932,550 Estimated General Reserve 6/30/21                             $ 116,410,181 General Reserve as % of Expenditures                                       22.34%
One-Time Items in the 2020-21 Budget:
Textbook Carryover	$	3,689,401 Technology Refresh Carryover                                         1,075,766 AB 218 Premium                                                                      465,000 Special Education Open Positions                                 (2,310,500) One-Time Revenue	     (23,883,695)
Total One-Time (2)	$ (24,285,028)
Ongoing Operating Surplus (1+2)	$	7,975,825

8

Fund: 01 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

01 - GENERAL FUND	$469,009,047	$537,064,269	$553,277,713	$84,268,666	$16,213,444	18.0	3.0
	
8010 - 8099 Revenue Limit Sources

8011 - LCFF State Aid - Current Year

801100 - REVENUE LIMIT STATE AID

227,063,970

$227,063,970

224,369,304

$224,369,304

174,169,115

$174,169,115

(52,894,855)

($52,894,855)

(50,200,189)

($50,200,189)

(23.3)	(22.4)

(23.3)	(22.4)

8012 - Education Protection Account State Aid - Current Year

801200 - EDUCATIONAL PROTECTION ACCT.

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

8021 - Homeowners' Exemptions 802100 - RL HOMEOWNERS

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

8041 - Secured Roll Taxes

804100 - RL SECURED ROLL TAXES

8042 - Unsecured Roll Taxes

804200 - RL UNSECURRED ROLL TAXES

8043 - Prior Years' Taxes

804300 - RL PRIOR YRS TAXES

8044 - Supplemental Taxes

804400 - RL SUPPLEMENTAL TAXES

53,195,681 $53,195,681

0 $0

675,821 $675,821

30,571 $30,571

81,145,530 $81,145,530

3,374,143 $3,374,143

186,221 $186,221

1,183,062

$1,183,062

80,868,126 $80,868,126

0 $0

670,494 $670,494

30,571 $30,571

85,310,229 $85,310,229

4,077,376 $4,077,376

186,221 $186,221

1,000,109

$1,000,109

129,804,442 $129,804,442

(433,137) ($433,137)

670,494 $670,494

9,231 $9,231

85,413,967 $85,413,967

4,744,297 $4,744,297

(132,447) ($132,447)

1,146,728

$1,146,728

76,608,761 $76,608,761

(433,137) ($433,137)

(5,327) ($5,327)

(21,340) ($21,340)

4,268,437 $4,268,437

1,370,154 $1,370,154

(318,668) ($318,668)

(36,334)

($36,334)

48,936,316 $48,936,316

(433,137) ($433,137)

0 $0

(21,340) ($21,340)

103,738 $103,738

666,921 $666,921

(318,668) ($318,668)

146,619

$146,619

144.0 144.0

N/A N/A

(0.8) (0.8)

(69.8) (69.8)

5.3 5.3

40.6 40.6

(171.1) (171.1)

(3.1)

(3.1)

60.5 60.5

N/A N/A

0.0 0.0

(69.8) (69.8)

0.1 0.1

16.4 16.4

(171.1) (171.1)

14.7

14.7

9

Fund: 01 SubFund: -

8010 - 8099 Revenue Limit Sources

8045 - Education Revenue Augmentation Fund (ERAF)

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

804500 - RL ERAF

8047 - Community Redevelopment Funds 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

(2,199,052) ($2,199,052)

0 $0

0 $0

0 $0

0 0

$0

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

3,521,389 $3,521,389

0 $0

0 $0

0 0

$0

(2,570,089) ($2,570,089)

3,779,137 $3,779,137

4,177 $4,177

(2,088) ($2,088)

0 0

$0

(371,037) ($371,037)

3,779,137 $3,779,137

4,177 $4,177

(2,088) ($2,088)

0 0

$0

395,462 $395,462

257,748 $257,748

4,177 $4,177

(2,088) ($2,088)

0 0

$0

16.9                  (13.3) 16.9                  (13.3)

N/A                       7.3 N/A                       7.3

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

8096 - Transfers to Charter Schools in Lieu of Property Taxes

809600 - IN LIEU PROPERTY TAX TRANSFER

8010 - 8099 Revenue Limit Sources

Percent of Total

(923,439) ($923,439)

$363,732,508

77.6%

(1,141,866) ($1,141,866)

$395,926,402

73.7%

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

$395,449,308

71.5%

(231,079) ($231,079)

$31,716,800

(12,652) ($12,652)

($477,094)

25.0                       1.1 25.0                       1.1

8.7	(0.1)

10

Fund: 01 SubFund: -

8100 - 8299 Federal Revenue

8181 - Special Education - Entitlement

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

818100 - FED SP ED ENTITLEMENT

8182 - Special Education - Discretionary Grants

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

8281 - FEMA

828100 - FEMA REVENUES

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

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

8290 - All Other Federal Revenue

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

8100 - 8299 Federal Revenue

Percent of Total

6,877,595 $6,877,595

699,061 0

$699,061

0 $0

0 $0

0 $0

0 15,886,302 0

$15,886,302

$23,462,958

5.0%

6,891,821 $6,891,821

772,618 0

$772,618

0 $0

0 $0

0 $0

86,021 37,082,999 908,420

$38,077,441

$45,741,880

8.5%

7,174,670 $7,174,670

712,189 0

$712,189

(76,613) ($76,613)

0 $0

0 $0

91,467 37,752,577 850,253

$38,694,297

$46,504,543

8.4%

297,075 $297,075

13,128 0

$13,128

(76,613) ($76,613)

0 $0

0 $0

91,467 21,866,275 850,253

$22,807,995

$23,041,585

282,849                       4.3                       4.1 $282,849                       4.3                       4.1

(60,429)                       1.9                     (7.8) 0                      N/A                      N/A

($60,429)	1.9	(7.8)

(76,613)                      N/A                      N/A ($76,613)                     N/A                     N/A

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

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

5,446	N/A	6.3 669,578                   137.6	1.8 (58,167)                      N/A                     (6.4)

$616,856	143.6	1.6

$762,663	98.2	1.7

11

Fund: 01 SubFund: -

8300 - 8599 Other State Revenue

8311 - Other State Apportionments - Current Year

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

831100 - ST OTH APPORTIONMENTS

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

8550 - Mandated Cost Reimbursements 855000 - ST MANDATED REIMB

8560 - State Lottery Revenue

856000 - ST LOTTERY 856001 - ST LOTTERY PR YR

8590 - All Other State Revenue

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

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

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

8639 - All Other Sales

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

29,073,535 $29,073,535

0 $0

1,719,987 $1,719,987

8,984,917 0

$8,984,917

0 26,774,498 0

$26,774,498

$66,552,937 14.2%

25,000 $25,000

96,394 38,000 108,560 0
0

$242,954

29,073,535 $29,073,535

0 $0

1,719,987 $1,719,987

8,984,917 0

$8,984,917

932,716 30,711,742 2,091,970

$33,736,427

$73,514,866 13.7%

25,000 $25,000

38,060 29,500 91,560 0
0

$159,120

29,201,895 $29,201,895

77,878 $77,878

1,711,923 $1,711,923

10,263,129 133,727

$10,396,856

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

$58,617,814

$100,006,366 18.1%

7,799 $7,799

3,051 0 0 0 0

$3,051

128,360 $128,360

77,878 $77,878

(8,064) ($8,064)

1,278,212 133,727

$1,411,939

674,219 30,145,879 1,023,217

$31,843,316

$33,453,429

(17,201) ($17,201)

(93,343) (38,000) (108,560) 0
0

($239,903)

128,360 $128,360

77,878 $77,878

(8,064) ($8,064)

1,278,212 133,727

$1,411,939

(258,497) 26,208,636 (1,068,752)

$24,881,387

$26,491,499

(17,201) ($17,201)

(35,009) (29,500) (91,560) 0
0

($156,069)

0.4 0.4

N/A N/A

(0.5) (0.5)

14.2 N/A

15.7

N/A 112.6 N/A

118.9

50.3

(68.8) (68.8)

(96.8) (100.0) (100.0) N/A N/A

(98.7)

0.4 0.4

N/A N/A

(0.5) (0.5)

14.2 N/A

15.7

(27.7) 85.3 (51.1)

73.8

36.0

(68.8) (68.8)

(92.0) (100.0) (100.0) N/A N/A

(98.1)

12

Fund: 01 SubFund: -

8600 - 8799 Other Local Revenue

8650 - Leases and Rentals

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

865000 - LOC LEASES & RENTAL

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

36,000 $36,000

1,200,000

$1,200,000

36,000 $36,000

1,200,000

$1,200,000

36,000 $36,000

1,763,509

$1,763,509

0 $0

563,509

$563,509

0                       0.0                       0.0 $0                       0.0                       0.0

563,509	47.0	47.0

$563,509	47.0	47.0

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

0 $0

0 $0

3,551,510 1,800 3,700
0 0 0 0 0
32,500 1,981,095 590,000

$6,160,606

0 $0

16,221 $16,221

3,186,236 4,745 4,170 4,415
0 0 0 0
34,210 21,493 0

$3,255,269

(959,932) ($959,932)

2,096 $2,096

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

$1,784,972

(959,932) ($959,932)

2,096 $2,096

(1,803,351) 1,990 (2,205) 4,435
0 0 0 0
(27,500) (1,959,003) (590,000)

($4,375,633)

(959,932) ($959,932)

(14,126) ($14,126)

(1,438,077) (955) (2,675)
20 0 0 0 0
(29,210) 600
0

($1,470,297)

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

N/A                  (87.1) N/A                  (87.1)

(50.8)                  (45.1) 110.6                  (20.1) (59.6)                  (64.1) N/A                       0.5 N/A                      N/A N/A                      N/A N/A                      N/A N/A                      N/A (84.6)                  (85.4) (98.9)                       2.8 (100.0)                      N/A

(71.0)	(45.2)

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 869900 - LOC OTHER REVENUE 869905 - PREPAYMENTS/DEPOSITS

0 $0

0 3,194,120 1,000

0 $0

0 5,271,344 1,000

2,088 $2,088

0 4,064,478 2,202

2,088 $2,088

0 870,358 1,202

2,088 $2,088

0 (1,206,866) 1,202

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

N/A                      N/A 27.2                  (22.9) 120.2                   120.2

13

Fund: 01 SubFund: -

8600 - 8799 Other Local Revenue

8699 - All Other Local Revenue

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

90,000 175,000 0
0 0 0
1,958,132 0
1,000 0 0 0 0 0
232,193

$5,651,444

1,413,641 $1,413,641

$14,729,645 3.1%

0 $0

531,000 0 0

$531,000

$531,000

0.1%

90,000 175,000 0
0 0
7,954 1,958,132 0
1,000 0 0
250 0 0
406,373

$7,911,053

1,397,021 $1,397,021

$13,999,684 2.6%

0 $0

7,881,437 0 0

$7,881,437

$7,881,437

1.5%

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

$6,189,602

1,345,939 $1,345,939

$10,175,122 1.8%

0 $0

1,142,374 0 0

$1,142,374

$1,142,374

0.2%

(23,024) (115,332) 0
38,337 0 9,447
(186,169) 0
(1,000) 0 0
250 0 0
(55,912)

$538,157

(67,702) ($67,702)

($4,554,522)

0 $0

611,374 0 0

$611,374

$611,374

(23,024) (115,332) 0
38,337 0 1,493
(186,169) 0
(1,000) 0 0 0 0 0
(230,092)

($1,721,451)

(51,082) ($51,082)

($3,824,562)

0 $0

(6,739,063) 0 0

($6,739,063)

($6,739,063)

(25.6) (65.9) N/A N/A N/A N/A (9.5) N/A (100.0) N/A N/A N/A N/A N/A (24.1)

9.5

(4.8) (4.8)

(30.9)

N/A N/A

115.1 N/A N/A

115.1

115.1

(25.6) (65.9) N/A N/A N/A 18.8 (9.5) N/A (100.0) N/A N/A 0.0 N/A N/A (56.6)

(21.8)

(3.7) (3.7)

(27.3)

N/A N/A

(85.5) N/A N/A

(85.5)

(85.5)

14

Fund: 01 SubFund: -

8930 - 8979 All Other Financing Sources

8972 - Proceeds from Leases

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

897200 - PROCEEDS FROM CAPITAL LEASES

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

8980 - Contributions from Unrestricted Revenues

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

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

8980 - 8999 Contributions

Percent of Total

0                                  0 $0                               $0

$0                               $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%

299,008 0 (299,008)

$0

0 $0

$0

0.0%

0 $0

$0

299,008 0 (299,008)

$0

0 $0

$0

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

$0	N/A	N/A

299,008                      N/A                      N/A 0                      N/A                      N/A (299,008)                      N/A                      N/A

$0	N/A	N/A

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

$0	N/A	N/A

15

Fund: 01 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

01 - GENERAL FUND	$483,477,948	$536,954,275	$521,016,861	$37,538,913	($15,937,413)	7.8	(3.0)
	
1000 - 1999 Certificated Personnel Salaries

1100 - Certificated Teachers' Salaries

110001 - TEACHER SAL

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

1200 - Certificated Pupil Support Salaries

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

146,283,982 2,245,346 2,329,539 1,235,566
0 6,837,338 76,493 2,864,769 0

$161,873,033

314,126 8,503,510 6,943,413 3,242,944 13,870 159,391 3,200

$19,180,453

146,588,569 2,506,417 1,732,815 1,163,574
0 7,074,778 65,803 3,176,337 0

$162,308,292

240,171 8,465,207 6,741,751 3,072,196 30,932 39,825 3,200

$18,593,281

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

$170,660,429

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

$18,648,213

(4,360) 451,000 (340,024) (947,646) 0 9,282,663 (34,277) 355,842 24,198

$8,787,396

(34,617) (90,604) (107,544) (233,511) 10,342 (77,680) 1,375

($532,240)

(308,947)                       0.0                     (0.2) 189,930                     20.1                       7.6 256,700                  (14.6)                     14.8 (875,654)                  (76.7)                  (75.3) 0                      N/A                      N/A 9,045,223                   135.8                   127.9 (23,586)                  (44.8)                  (35.8) 44,273                     12.4                       1.4 24,198                      N/A                      N/A

$8,352,137	5.4	5.1

39,338                  (11.0)                     16.4 (52,301)                     (1.1)                     (0.6) 94,118                     (1.5)                       1.4 (62,762)                     (7.2)                     (2.0) (6,720)                     74.6                  (21.7) 41,885                  (48.7)                   105.2 1,375                     43.0                     43.0

$54,932	(2.8)	0.3

1300 - Certificated Supervisors' and Administrators' Salaries

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

130060 - CERT SUP & ADM STIPEND

5,345,878 231,479 3,848,212 843,507 661,683 3,943,725 0
0

$14,874,484

5,411,160 276,479 4,001,077 855,619 636,290 3,960,911 0
5,426

$15,146,962

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

$15,464,593

103,040 0 175,347 12,112 (25,393) 314,329 5,249 5,426

$590,109

37,757 (45,000) 22,482 0
0 297,143 5,249
0

$317,631

1.9                       0.7 0.0                  (16.3) 4.6                       0.6 1.4                       0.0 (3.8)                       0.0 8.0                       7.5 N/A                      N/A N/A                       0.0

4.0	2.1

16

Fund: 01 SubFund: -

1000 - 1999 Certificated Personnel Salaries

1900 - Other Certificated Salaries

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

190001 - RESOURCE TEACH SAL 190003 - TRANSITION COORDINATORS 190005 - PROGRAM SPECIALIST 190040 - OTH CERT HOURLY
190050 - OTH CERT SUB

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

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

2100 - Classified Instructional Salaries

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

864,909 1,613,804 1,773,912 3,500 15,000 92,080 29,996
0

$4,393,200

$200,321,171 41.4%

18,207,796 760,320
0 228,291 762,653 0
0 0

$19,959,061

682,357 1,525,905 1,764,847 927
0 92,080 41,996 0

$4,108,112

$200,156,647 37.3%

17,565,433 759,088
0 209,774 370,707 5,000
0 0

$18,910,001

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

$4,102,251

$208,875,486 40.1%

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

$17,844,499

(159,763) (90,452) (19,743) (1,580) 440 (50,275) 10,345 20,080

($290,949)

$8,554,315

(1,454,352) (11,475)
0 (179,887) (477,462) 8,613
0 0

($2,114,562)

22,788                  (18.5)                       3.3 (2,553)                     (5.6)                     (0.2) (10,679)                     (1.1)                     (0.6) 993                  (45.1)                   107.1 15,440                       2.9                      N/A (50,275)                  (54.6)                  (54.6) (1,655)                     34.5                     (3.9) 20,080                      N/A                      N/A

($5,861)	(6.6)	(0.1)

$8,718,839	4.3	4.4

(811,988)                     (8.0)                     (4.6) (10,242)                     (1.5)                     (1.3) 0                      N/A                      N/A (161,369)                  (78.8)                  (76.9) (85,516)                  (62.6)                  (23.1) 3,613                      N/A                     72.3
0                      N/A                      N/A 0                      N/A                      N/A

($1,065,502)	(10.6)	(5.6)

17

Fund: 01 SubFund: -

2000 - 2999 Classified Personnel Salaries

2200 - Classified Support Salaries

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

4,022,372 1,449,898 7,151,124 2,805,718 251,001 3,431,481 42,695 251,409 290,968 953,537 3,436,725 195,750 1,551,855 12,350 785,115 62,056
0

$26,694,054

3,971,614 1,414,337 6,752,341 2,582,966 250,993 3,306,440 45,563 264,547 290,978 948,919 3,388,028 226,545 1,501,308 12,350 542,636 63,165
0

$25,562,730

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

$24,703,316

(142,391) (20,909) (118,232) (152,866) 606 (99,709) 2,868 13,138 (441) (12,575) (151,811) 11,998 (737,570) (12,350) (578,335) (4,448) 12,290

($1,990,738)

(91,633) 14,651 280,551 69,885 614 25,333 0
0 (450)
(7,957) (103,114) (18,797) (687,023) (12,350) (335,855) (5,557) 12,290

($859,414)

(3.5) (1.4) (1.7) (5.4) 0.2 (2.9) 6.7 5.2 (0.2) (1.3) (4.4) 6.1 (47.5)
(100.0) (73.7) (7.2) N/A

(7.5)

(2.3) 1.0 4.2 2.7 0.2 0.8 0.0 0.0 (0.2) (0.8) (3.0) (8.3) (45.8)
(100.0) (61.9) (8.8) N/A

(3.4)

2300 - Classified Supervisors' and Administrators' Salaries

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

2400 - Clerical, Technical, and Office Staff Salaries

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

2900 - Other Classified Salaries

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

10,030,889 63,000
0 29,832

$10,123,721

16,833,141 7,500 325,847 48,209 42,527

$17,257,223

328,422 944,189 87,783

9,976,757 63,000
0 33,041

$10,072,798

16,734,330 9,034 210,051 98,554 12,197

$17,064,165

329,520 755,028 87,773

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

$10,088,020

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

$17,069,361

329,521 746,641 87,773

(14,453) 1,500
0 (22,748)

($35,701)

(84,763) 15,378 (123,021) 27,034 (22,489)

($187,862)

1,099 (197,547) (9)

39,679                     (0.1)                       0.4 1,500                       2.4                       2.4 0                      N/A                      N/A
(25,957)	(76.3)	(78.6)

$15,222	(0.4)	0.2

14,049                     (0.5)                       0.1 13,844                   205.0                   153.2 (7,226)                  (37.8)                     (3.4) (23,311)                     56.1                  (23.7) 7,841                  (52.9)                     64.3

$5,196	(1.1)	0.0

1                       0.3                       0.0 (8,387)                  (20.9)                     (1.1) 0                       0.0                       0.0

18

Fund: 01 SubFund: -

2000 - 2999 Classified Personnel Salaries

2900 - Other Classified Salaries

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

766,720 2,634,906 435,515 720,787 131,201 4,485,061 33,188 141,159
0

$10,708,932

$84,742,990

17.5%

647,584 2,713,328 438,608 331,199 82,754 3,653,850 13,624 81,039
0

$9,134,309

$80,744,002

15.0%

669,634 2,707,851 439,054 452,051 24,182 11,416,716 22,633 49,427 256,956

$17,202,440

$86,907,636

16.7%

(97,086) 72,945 3,539 (268,736) (107,019) 6,931,655 (10,555) (91,732) 256,956

$6,493,508

$2,164,645

22,050 (5,477) 445 120,852 (58,572) 7,762,866 9,009 (31,611) 256,956

$8,068,131

$6,163,634

(12.7)                       3.4 2.8                     (0.2) 0.8                       0.1 (37.3)                     36.5 (81.6)                  (70.8) 154.5                   212.5 (31.8)                     66.1 (65.0)                  (39.0) N/A                      N/A

60.6	88.3

2.6	7.6

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT 310190 - STRS CERT

49,908,019 0

$49,908,019

49,551,032 393,018

$49,944,050

50,988,315 250,632

$51,238,947

1,080,296 250,632

$1,330,928

1,437,284 (142,387)

$1,294,897

2.2                       2.9 N/A                  (36.2)

2.7	2.6

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED 310291 - STRS CLASSIFIED

792,800 0

$792,800

684,704 8,857

$693,561

641,291 8,667

$649,958

(151,509) 8,667

($142,842)

(43,413)                  (19.1)                     (6.3) (190)                      N/A                     (2.1)

($43,603)	(18.0)	(6.3)

3201 - Public Employees' Retirement System, certificated positions

320100 - PERS CERTIFICATED 320190 - PERS CERTIFICATED

394,349 0

$394,349

359,343 33

$359,376

348,050 9

$348,060

(46,299) 9

($46,289)

(11,293)                  (11.7)                     (3.1) (23)                      N/A                  (71.3)

($11,316)	(11.7)	(3.1)

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED 320290 - PERS CLASSIFIED

15,378,580 0

$15,378,580

14,433,793 367,627

$14,801,420

14,261,039 148,241

$14,409,280

(1,117,541) 148,241

($969,300)

(172,754) (219,386)

($392,140)

(7.3)                     (1.2) N/A                  (59.7)

(6.3)	(2.6)

19

Fund: 01 SubFund: -

3000 - 3999 Employee Benefits

3301 - OASDI/Medicare/Alternative, certificated positions

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

112,575 2,948,235 19,208
0 0 0

$3,080,017

4,772,918 1,211,556 216,895
0 0 0

$6,201,369

30,150,425 2,244,869 446,740 151,052

$32,993,086

15,444,099 1,180,843 234,982 74,651 296,122

$17,230,696

168,708 2,853,419 9,345 1,574 51,072 3,583

$3,087,702

4,422,139 1,126,143 168,943 135,876 48,565 31,647

$5,933,313

30,348,451 2,293,686 457,870 151,057

$33,251,065

15,372,740 1,195,579 238,491 72,642 270,307

$17,149,758

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

$3,126,973

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

$6,111,408

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

$33,200,621

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

$17,069,163

20,393 (65,520) 30,364 6,967 36,237 18,517

$46,956

(134,491) (30,661) (67,706) 71,464 34,066 37,368

($89,960)

182,149 22,263 4,350 (1,227)

$207,535

(117,160) (2,886) (554) (2,519) (38,414)

($161,533)

(35,741) 29,295 40,226 5,393 (14,835) 14,933

$39,271

216,288 54,752 (19,754) (64,412) (14,499) 5,720

$178,095

(15,877) (26,554) (6,780) (1,233)

($50,444)

(45,801) (17,622) (4,063) (510) (12,598)

($80,594)

18.1                  (21.2) (2.2)                       1.0 158.1                   430.4 N/A                   342.6 N/A                  (29.0) N/A                   416.8

1.5	1.3

(2.8)                       4.9 (2.5)                       4.9 (31.2)                  (11.7) N/A                  (47.4) N/A                  (29.9) N/A                     18.1

(1.5)	3.0

0.6                     (0.1) 1.0                     (1.2) 1.0                     (1.5) (0.8)                     (0.8)

0.6	(0.2)

(0.8)                     (0.3) (0.2)                     (1.5) (0.2)                     (1.7) (3.4)                     (0.7) (13.0)                     (4.7)

(0.9)	(0.5)

3501 - State Unemployment Insurance, certificated positions

350100 - SUI CERT 350190 - SUI CERT

101,776 0

$101,776

98,821 2,851

$101,673

101,213 1,288

$102,500

(563)                          2,391 1,288                       (1,564)

$724	$828

(0.6)                       2.4 N/A                  (54.8)

0.7	0.8

20

Fund: 01 SubFund: -

3000 - 3999 Employee Benefits

3502 - State Unemployment Insurance, classified positions

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

350200 - SUI CLASS 350290 - SUI CLASS

42,578 0

$42,578

39,048 2,867

$41,914

41,899                          (679) 1,984                          1,984

$43,883	$1,305

2,852                     (1.6)                       7.3 (883)                      N/A                  (30.8)

$1,969	3.1	4.7

3601 - Workers' Compensation Insurance, certificated positions

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

1,504,692 0

$1,504,692

1,831,455 44,311

$1,875,766

2,015,086 30,021

$2,045,106

510,394 30,021

$540,414

183,631 (14,290)

$169,340

33.9                     10.0 N/A                  (32.3)

35.9	9.0

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

1,017,432 0

$1,017,432

7,358,195 $7,358,195

2,319,484 $2,319,484

0 $0

0 0 0

$0

933,603 37,901

$971,504

7,336,158 $7,336,158

2,252,648 $2,252,648

0 $0

0 0 0

$0

913,578 24,534

$938,112

7,294,267 $7,294,267

2,241,955 $2,241,955

0 $0

0 0 0

$0

(103,854) 24,534

($79,320)

(63,928) ($63,928)

(77,529) ($77,529)

0 $0

0 0 0

$0

(20,026)                  (10.2)                     (2.1) (13,367)                      N/A                  (35.3)

($33,392)	(7.8)	(3.4)

(41,891)                     (0.9)                     (0.6) ($41,891)                    (0.9)                    (0.6)

(10,693)                     (3.3)                     (0.5) ($10,693)                    (3.3)                    (0.5)

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

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

$0	N/A	N/A

21

Fund: 01 SubFund: -

3000 - 3999 Employee Benefits

3901 - Other Benefits, certificated positions

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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
810,092 21,538 0
0 0

$831,630

0 0
335,613 30,310 0
0 0

$365,922

$139,520,625 28.9%
87.8%

0 0
826,305 4,946
0 14,515 7,955

$853,721

0 0
313,352 19,321 0 11,420 23,135

$367,228

$139,020,856 25.9%
78.2%

0 0
786,393 9,577
0 10,007 24,094

$830,071

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

$331,464

$139,981,768 26.9%
83.6%

0 0
(23,700) (11,960) 0 10,007 24,094

($1,559)

0 0
(30,662) (29,786) 0
9,509 16,481

($34,458)

$461,143

0                      N/A                      N/A 0                      N/A                      N/A
(39,912)                     (2.9)                     (4.8) 4,631                  (55.5)                     93.6
0	N/A	N/A (4,507)	N/A                  (31.1) 16,139                      N/A                   202.9

($23,650)	(0.2)	(2.8)

0                      N/A                      N/A 0                      N/A                      N/A
(8,402)                     (9.1)                     (2.7) (18,797)                  (98.3)                  (97.3) 0                      N/A                      N/A (1,911)                      N/A                  (16.7) (6,654)                      N/A                  (28.8)

($35,764)	(9.4)	(9.7)

$960,912	0.3	0.7

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

4,871,892 $4,871,892

284,579 0

$284,579

5,879,181 0
23,062 62,113

8,198,998 $8,198,998

238,509 0

$238,509

16,370,660 5,410,436 7,119,306 62,113

22

5,422,025 $5,422,025

149,094 0

$149,094

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

550,133 $550,133

(135,485) 0

($135,485)

4,775,280 6,629 (23,062) (15,052)

(2,776,973) ($2,776,973)

(89,415) 0

($89,415)

(5,716,198) (5,403,807) (7,119,306) (15,052)

11.3 11.3

(47.6) N/A

(47.6)

81.2 N/A (100.0) (24.2)

(33.9) (33.9)

(37.5) N/A

(37.5)

(34.9) (99.9) (100.0) (24.2)

Fund: 01 SubFund: -

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

430005 - FOOD/IN-HOUSE MEETINGS 430006 - FOOD SUP SIERRA OUTDOOR 430007 - SUPPLIES/SOFTWARE 430008 - SUPPLIES NON-CLASSROOM 430010 - SUPPLIES IMMUNIZATION 430011 - BLUEPRINTS/BIDS
430012 - ERGONOMICS/PURCHASING 430016 - SOFTWARE REIMBURSEMENT 430023 - SALES/USE TAX
430026 - FACILITY USE SUPPLIES 430031 - VANDALISM
430038 - UNIFORMS 430050 - SUPPLIES M&O
430051 - SMALL TOOLS M&O 430052 - ASBESTOS/CONCRETE M&O 430053 - LAMP REPLACEMENT M&O 430054 - SUPP M&O SAFETY
430055 - SUPPLIES POOL 430060 - SUPPLIES GROUNDS
430061 - SUPPLIES HAZARDOUS WASTE 430062 - SUPPLIES FIBAR M&O
430063 - SUPPLIES IRRIGATION 430064 - CHEMICAL PRE-EMERGENT 430065 - SUPP VARSITY FIELD 430066 - SUPP BASEBALL FIELD ELEM 430070 - SUPPLIES/TRANSP
430071 - SHOP TOOLS 430072 - GAS
430073 - DIESEL
430074 - SUPP OIL & GR TRANSP 430075 - TIRES/OTH VEHICLES 430076 - REPAIR SUPP TRANSP 430082 - INVENTORY ADJUSTMENT 430091 - OFFSET FOR 5700 OBJECTS 430092 - PURCHASING BIDS
430099 - REIMB SUPPLY

404,647 251,757 6,302 3,477,398 0
0 10,000 0 3,000 31,500
150,000 153,638 1,911,044 0
10,000 0 1,000
300,000 388,512 5,000 55,000 165,000 50,000 65,000 0 131,196 9,848 317,800 629,880 120,205 276,357 950,424 5,204
0 0 0

$15,844,069

514,377 98,000 6,302 5,360,335 0
0 10,000 0 3,000 31,500
145,500 155,696 1,891,957 750 10,000
0 1,000
300,000 350,012 5,000 55,000 165,000 30,000 65,000 0 131,196 9,848 317,800 464,129 120,205 302,738 980,424 5,204
(159,112) 0 0

$40,333,375

249,594 60,192 6,853 3,548,582 0
0 2,433 0
0 0
127,928 127,440 1,745,992 634
0 0 0
305,228 438,934 0 19,041 197,208 25,879 14,958 0 65,500 7,644 244,350 294,691 53,785 44,280 695,993 0
0 0
305,950

$19,291,241

(155,053) (191,566) 551 71,183
0 0
(7,567) 0 (3,000) (31,500) (22,072) (26,198)
(165,051) 634 (10,000) 0
(1,000) 5,228 50,422 (5,000) (35,959) 32,208 (24,121) (50,042) 0 (65,696) (2,204) (73,450) (335,188) (66,421) (232,077) (254,431) (5,204)
0 0
305,950

$3,447,172

(264,783) (37,808) 551 (1,811,753) 0
0 (7,567) 0 (3,000) (31,500) (17,572) (28,256)
(145,964) (116) (10,000) 0
(1,000) 5,228 88,922 (5,000) (35,959) 32,208 (4,121) (50,042) 0 (65,696) (2,204) (73,450) (169,437) (66,421) (258,458) (284,431) (5,204) 159,112 0 305,950

($21,042,134)

(38.3) (76.1) 8.7 2.0 N/A N/A (75.7) N/A
(100.0) (100.0) (14.7) (17.1) (8.6) N/A (100.0) N/A (100.0) 1.7 13.0 (100.0) (65.4) 19.5 (48.2) (77.0) N/A (50.1) (22.4) (23.1) (53.2) (55.3) (84.0) (26.8) (100.0) N/A N/A N/A

21.8

(51.5) (38.6) 8.7 (33.8) N/A N/A (75.7) N/A (100.0) (100.0) (12.1) (18.1) (7.7) (15.5) (100.0) N/A (100.0) 1.7 25.4 (100.0) (65.4) 19.5 (13.7) (77.0) N/A (50.1) (22.4) (23.1) (36.5) (55.3) (85.4) (29.0) (100.0) (100.0) N/A N/A

(52.2)

23

Fund: 01 SubFund: -

4000 - 4999 Books and Supplies

4400 - Noncapitalized Equipment

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

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

5100 - Subagreements for Services

510000 - SUBAGREEMENTS FOR SERVICES

5200 - Travel and Conferences

520000 - CONF/TRAVEL

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

5300 - Dues and Memberships 530000 - DUES & MEMBERSHIP

5400 - Insurance

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

2,226,501 22,922
0

$2,249,423

$23,249,963 4.8%

3,313,234 $3,313,234

1,306,233 226,672 42,000
0

$1,574,905

60,335 $60,335

710,636 2,414,415 49,607 (1,181,550)

$1,993,108

11,338,737 22,922
0

$11,361,659

$60,132,542 11.2%

4,218,920 $4,218,920

1,372,878 235,586 42,000
0

$1,650,464

58,756 $58,756

1,504,362 2,550,220 49,607 (1,283,624)

$2,820,565

11,065,653 0
17,438

$11,083,091

$35,945,452 6.9%

3,179,967 $3,179,967

375,624 259,183 49,837 0

$684,644

59,126 $59,126

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

$2,903,776

8,839,153 (22,922) 17,438

$8,833,668

$12,695,489

(133,267) ($133,267)

(930,609) 32,511 7,837
0

($890,261)

(1,208) ($1,208)

792,839 159,064 (38,846) (2,388)

$910,669

(273,084) (22,922) 17,438

($278,568)

($24,187,090)

(1,038,953) ($1,038,953)

(997,254) 23,597 7,837
0

($965,820)

371 $371

(887) 23,259 (38,846) 99,685

$83,211

397.0 (100.0) N/A

392.7

54.6

(4.0) (4.0)

(71.2) 14.3 18.7 N/A

(56.5)

(2.0) (2.0)

111.6 6.6 (78.3) 0.2

45.7

(2.4) (100.0) N/A

(2.5)

(40.2)

(24.6) (24.6)

(72.6) 10.0 18.7 N/A

(58.5)

0.6 0.6

(0.1) 0.9 (78.3) (7.8)

3.0

24

Fund: 01 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5500 - Operations and Housekeeping Services

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

1,685,567 590,900 82,500 750 18,000 108,000 6,960,315 1,200,000

$10,646,032

1,691,567 590,900 102,500 3,400 18,000 108,000 6,725,315 1,157,000

$10,396,682

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

$9,567,343

83,051 (178,036) 18,466 (750) (1,036) (7,115) (1,021,518) 28,249

($1,078,689)

77,051 (178,036) (1,534) (3,400) (1,036) (7,115) (786,518) 71,249

($829,339)

4.9 (30.1) 22.4 (100.0) (5.8) (6.6) (14.7) 2.4

(10.1)

4.6 (30.1) (1.5) (100.0) (5.8) (6.6) (11.7) 6.2

(8.0)

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

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

5710 - Transfers of Direct Costs

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

591,609 2,661,073 320,965 6,820 182,719 209,758 112,135 42,400 61,200
0 769,859 35,000 83,150 521,435 0
0 0

$5,598,122

0 0 0 0 0 0 0

633,695 3,223,388 370,965 6,870 210,892 220,948 138,287 42,400 61,200 4,500 820,179 35,000 83,150 496,435
0 0 0

$6,347,908

0 0 0 0 0 0 0

25

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

$5,698,858

0 0 0 0 0 0 0

(25,534) 671,707 50,586 (6,031) (35,342) (113,202) (3,167) (10,343) (4,900) 2,525 (15,530) (18,528) (38,093) (353,412) 0
0 0

$100,736

0 0 0 0 0 0 0

(67,620) 109,393 586 (6,081) (63,516) (124,392) (29,318) (10,343) (4,900) (1,975) (65,850) (18,528) (38,093) (328,412) 0
0 0

($649,050)

0 0 0 0 0 0 0

(4.3)                  (10.7) 25.2                       3.4 15.8                       0.2 (88.4)                  (88.5) (19.3)                  (30.1) (54.0)                  (56.3) (2.8)                  (21.2) (24.4)                  (24.4) (8.0)                     (8.0) N/A                  (43.9) (2.0)                     (8.0) (52.9)                  (52.9) (45.8)                  (45.8) (67.8)                  (66.2) N/A                      N/A N/A                      N/A N/A                      N/A

1.8	(10.2)

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

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

571020 - DIRECT COST/TRANSPORTATION 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

$0

(104,892) 0 (175,000) 0 (17,682) (39,130) 0 (37,641) (125) (7,803) (1,350)
0 (32,231) (18,400) 0

($434,255)

0 0 0 0 0 0 0 0 0 0 0

$0

5,993,341 0 (170,000) 0 (17,682) (7,080)
0 (54,730) (125) (6,503) (3,425) 0 (18,561) (13,200) 0

$5,702,035

0 0 0 0 0 0 0 0 0 0 0

$0

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

$7,122,066

0 0 0 0 0 0 0 0 0 0 0

$0

7,484,368 (4,250)
0 0
19,962 39,026 0 (9,609) 125 3,862 (623)
0 16,605 6,854 0

$7,556,321

0 0 0 0 0 0 0 0 0 0 0

$0

1,386,135 (4,250) (5,000)
0 19,962 6,976 0 7,480 125 2,562 1,452 0 2,935 1,654 0

$1,420,032

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

N/A

(7135.3) N/A
0.0 N/A (112.9) (99.7) N/A 25.5 (100.0) (49.5) 46.1 N/A (51.5) (37.3) N/A

(1740.1)

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

N/A

23.1 N/A 2.9 N/A (112.9) (98.5) N/A (13.7) (100.0) (39.4) (42.4) N/A (15.8) (12.5) N/A

24.9

5800 - Professional/Consulting Services and Operating Expenditures

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

369,413 2,575,115 785,019 1,136,558 51,137 29,427

466,197 4,769,507 285,019 1,143,558 98,059 31,427

26

100,671 3,156,661 11,414 1,147,846 63,766 7,700

(268,742) 581,546 (773,605) 11,288 12,629 (21,727)

(365,526) (1,612,846) (273,605) 4,288 (34,293) (23,727)

(72.7)                  (78.4) 22.6                  (33.8) (98.5)                  (96.0) 1.0                       0.4 24.7                  (35.0) (73.8)                  (75.5)

Fund: 01 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

5800 - Professional/Consulting Services and Operating Expenditures

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

5900 - Communications

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

5000 - 5999 Services and Other Operating Expenditures

Percent of Total

487,320 239,126 935,626 1,000 8,000 100,000 0
0 0 0 0 0
252,387 0

$6,970,129

433,533 154,590 264,050 0
0

$852,173

$30,573,784

6.3%

465,660 736,040 2,660,435 1,000 198,356 200,000
0 0 0 0 0 0
1,814,127 0

$12,869,385

474,735 162,342 1,765,903 0
0

$2,402,981

$46,467,697

8.7%

146,641 782,298 2,000,289 0
554,730 135,357 0
0 0
21,413 33,588 0
0 15,860

$8,178,234

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

$2,468,558

$39,862,574

7.7%

(340,679) 543,172 1,064,663 (1,000) 546,730 35,357
0 0 0
21,413 33,588 0
(252,387) 15,860

$1,208,105

109,622 21,357 1,485,406 0
0

$1,616,385

$9,288,790

(319,019) 46,258 (660,146) (1,000) 356,374 (64,643) 0
0 0
21,413 33,588 0
(1,814,127) 15,860

($4,691,151)

68,420 13,605 (16,448) 0
0

$65,578

($6,605,123)

(69.9) 227.1 113.8 (100.0) 6834.1 35.4 N/A N/A N/A N/A N/A N/A (100.0) N/A

17.3

25.3 13.8 562.5 N/A N/A

189.7

30.4

(68.5) 6.3 (24.8) (100.0) 179.7 (32.3) N/A N/A N/A N/A N/A N/A (100.0) N/A

(36.5)

14.4 8.4 (0.9) N/A N/A

2.7

(14.2)

27

Fund: 01 SubFund: -

6000 - 6999 Capital Outlay

6170 - Land Improvements

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

83,500 0 0 0

$83,500

0 0 0

$0

314,889 0

$314,889

$398,389

0.1%

566,420 0 0 0

$566,420

970,914 0 0

$970,914

4,175,075 0

$4,175,075

$5,712,409

1.1%

467,671 (19,372) 0
0

$448,298

1,037,371 0 0

$1,037,371

3,040,496 0

$3,040,496

$4,526,165

0.9%

384,171 (19,372) 0
0

$364,798

1,037,371 0 0

$1,037,371

2,725,606 0

$2,725,606

$4,127,776

(98,749)                   460.1                  (17.4) (19,372)                      N/A                      N/A 0                      N/A                      N/A
0	N/A	N/A

($118,122)	436.9	(20.9)

66,457	N/A	6.8 0	N/A                      N/A 0	N/A                      N/A

$66,457	N/A	6.8

(1,134,580)                   865.6                  (27.2) 0                      N/A                      N/A

($1,134,580)	865.6	(27.2)

($1,186,244)	1036.1	(20.8)

28

Fund: 01 SubFund: -

7000 - 7499 Other Outgo

7130 - State Special Schools

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

20,000 $20,000

1,171,446 $1,171,446

0 $0

(1,526,437) ($1,526,437)

35,296 $35,296

892,710 $892,710

$593,014

0.1%

20,000 $20,000

1,113,799 $1,113,799

0 $0

(1,419,694) ($1,419,694)

35,296 $35,296

892,710 $892,710

$642,110

0.1%

17,445 $17,445

1,113,799 $1,113,799

0 $0

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

35,296 $35,296

892,710 $892,710

$841,260

0.2%

(2,555) ($2,555)

(57,647) ($57,647)

0 $0

308,448 $308,448

0 $0

0 $0

$248,246

(2,555)                  (12.8)                  (12.8) ($2,555)                  (12.8)                  (12.8)

0                     (4.9)                       0.0 $0                    (4.9)                       0.0

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

201,705                  (20.2)                  (14.2) $201,705                  (20.2)                  (14.2)

0                       0.0                       0.0 $0                       0.0                       0.0

0                       0.0                       0.0 $0                       0.0                       0.0

$199,150	41.9	31.0

29

Fund: 01 SubFund: -

7600 - 7629 Interfund Transfers Out

7611 - From General Fund to Child Development Fund

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

761101 - TRANSFER TO CHILD DEVELOPMENT

7612 - Between General Fund and Special Reserve Fund

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

7619 - Other Authorized Interfund Transfers Out

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

7600 - 7629 Interfund Transfers Out

Percent of Total

0 $0

0 0

$0

424,000 854,013 0
0 0 0
2,800,000

$4,078,013

$4,078,013

0.8%

0 $0

0 0

$0

424,000 854,013 0
0 0 0
2,800,000

$4,078,013

$4,078,013

0.8%

0 $0

0 98,508

$98,508

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

$3,978,013

$4,076,521

0.8%

0 $0

0 98,508

$98,508

0 0 0 0 0 0
(100,000)

($100,000)

($1,492)

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

0                      N/A                      N/A 98,508                      N/A                      N/A

$98,508	N/A	N/A

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
(100,000)	(3.6)	(3.6)

($100,000)	(2.5)	(2.5)

($1,492)	0.0	0.0

30

Summary of Revisions

2020-2021 Charter School Fund Budget

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

I. 2020-21 Charter School Revenues

B. Federal Revenues

Federal Revenues were unchanged from Third Quarter to Annual.

A. Local Control Funding Formula (LCFF)	Change from 3rd Quarter to Annual	$ -0-

LCFF revenues changed from $4,684,225 at Third Quarter to $4,740,289 at Annual, an increase of $56,064 largely due to an increase of	LCFF	Supplemental	Grants.	COS Supplemental Grants area calculated using the CUSD unduplicated pupil percentage.      This percentage increased during the 2020-21 fiscal year. As a result of California SB 98 and SB 820, existing nonclassroom-based charters, Clovis Online for example, will not be funded for growth during the 2020-21 fiscal year.     The Clovis Online LCFF calculation is based on 2019-20 P-2 ADA; 468.03. Current enrollment is 531 and would have resulted in increased ADA thus increased LCFF revenues.

2020-21	2020-21

Adopted Budget	Annual	Increase/(Decrease)

$ -0-	$ 32,532	$ 32,532

C. State Revenues

State Revenues changed from $158,761 at Third Quarter to $342,836 at Annual, an increase of $184,075. The change is almost entirely due to new	entitlements	for	Expanded	Learning Opportunities (ELO) which were announced after the Third Quarter.	The funds are anticipated to be expended in the 2021-22 fiscal year.

			
Change from 3rd Quarter to Annual	$ 56,064

2020-21	2020-21
Adopted Budget	Annual	Increase/(Decrease)

$ 4,264,538	$ 4,740,289	$ 475,751

31

Change from 3rd Quarter to Annual	$ 184,075	Change from 3rd Quarter to Annual	$ 186,625

2020-21 Adopted Budget

$ 115,298

2020-21 Annual

$ 342,836

Increase/(Decrease)

$ 227,538

2020-21 Adopted Budget

$ 4,502,021

2020-21 Annual

$ 5,184,864

Increase/(Decrease)

$ 682,843

D. Local Revenues

Local Revenues changed from $122,721 at Third Quarter to $69,207 at Annual, a decrease of $53,514. The net decrease is largely from a decrease in interest revenues of which was offset by an increase in local fees.

Item	Budget Adjustment Local Fees                                                                   $	7,655 Interest Revenues                                                             (61,169) Change from 3rd Quarter to Annual                    $     (53,514)

2020-21	2020-21

Adopted Budget	Annual	Increase/(Decrease)

$ 122,185	$ 69,207	$	(52,978)

E. Total Charter School Revenues

Total Charter School Revenues changed from $4,998,239 at Third Quarter to $5,184,864 at Annual, an increase of $186,625.

II. 2020-21CharterSchoolFundExpenditures

A. Certificated Personnel Salaries

Certificated Personnel Salaries changed from $2,109,113 at Third Quarter to $2,240,168 at Annual, an increase of $131,055. The increase is	related	to	a	one-time	employee compensation of $4,000 per full-time equivalent employees. Employees working less than full-time received an equivalent percentage of this amount. This one-time payment was processed and recommended by        the        Employee	Compensation Committee (ECC) and approved by the District’s Governing Board. This one-time, off-schedule payment was for the over and above effort needed to respond to the COVID pandemic, to maintain operations of the district, and to implement the health and safety measures needed to return to in-person       instruction       during	the pandemic.

32

Item

Teacher Salaries

Pupil Support Salaries Supervisor Salaries

Change from 3rd Quarter to Annual

2020-21	2020-21 Adopted Budget                  Annual

Budget Adjustment $ 117,666
6,361

	7,028

$ 131,055

Increase/(Decrease)

C. Employee Benefits

Employee Benefits changed from $1,032,058 at Third Quarter to $1,026,364 at Annual, a decrease of $5,694.	The change is directly related to the previously mentioned salary adjustments.

$ 2,163,040	$ 2,240,168	$	77,128

Change from 3rd Quarter to Annual	$ (5,694) B. Classified Personnel Salaries

Classified Personnel Salaries changed from $326,766 at Third Quarter to $348,558 at Annual, an increase of $21,791. The increase was primarily related to an increase in stipends.

2020-21 Adopted Budget

$ 1,018,930

2020-21 Annual

$ 1,026,364

Increase/(Decrease)

$ 7,434

Item

Instructional Salaries Office Salaries Stipends and other
Change from 3rd Quarter to Annual

2020-21	2020-21 Adopted Budget                  Annual

Budget Adjustment $ (11,569)
2,988

       30,372 $ 21,791

Increase/(Decrease)

D. Books, Supplies and Other Materials

Books Supplies and Other Materials changed from $239,479 at Third Quarter to $87,096 at Annual, a decrease of $152,383. The reduction is	largely	due	to	planned	technology expenditures not coming to fruition due to lack of availability.

$ 301,390	$ 348,558	$ 47,168

33

Item

Materials and Supplies Noncapitalized Equipment
Change from 3rd Quarter to Annual

2020-21	2020-21 Adopted Budget                  Annual

Budget Adjustment $     (12,587)
 (139,796) $ (152,383)

Increase/(Decrease)

F. Other Outgo Expenditures

Other	Outgo	Expenditures	changed	from $122,184 at Third Quarter to $74,355 at Annual, a decrease of $47,829 and is due to a reduction in applicable expenditures.

$ 48,139	$ 87,096	$ 38,957

Change from 3rd Quarter to Annual	$ (47,829)

E. Contracted Services and Other Operating Expenditures

2020-21 Adopted Budget

$ 136,877

2020-21 Annual

$ 74,355

Increase/(Decrease)

$ (62,522)

Contracted Services and Other Operating Expenditures changed from $301,855 at Third
Quarter to $178,061 at Annual, a decrease of	G. Total Charter School Fund Expenditures $123,794.

Item

Travel and conferences Utilities
Services Communications Miscellaneous
Change from 3rd Quarter to Annual

2020-21	2020-21 Adopted Budget                  Annual

Budget Adjustment $	(13,041)
(19,127) (60,466) (25,239)
          (5,921) $ (123,794)

Increase/(Decrease)

Total	Charter	School	Fund	expenditures changed from $4,131,455 at Third Quarter to $3,954,602 at Annual, a decrease of $176,853.

Change from 3rd Quarter to Annual	$ (176,853)

2020-21	2020-21

Adopted Budget	Annual	Increase/(Decrease)

$ 4,058,516	$ 3,954,602	$ (103,914)

$ 390,140	$ 178,061	$ (212,079)

34

III. Charter School Fund Balance

Total revenues are $5,184,864 and total expenditures	are	$3,954,602	at	Annual, resulting in a surplus of $1,230,262.	The projected ending fund balance for the 2020-21 fiscal year is:

Beginning Fund Balance, Audited 7/1/20	$ 5,877,877

2020-21 Revenues

2020-21 Expenditures

5,184,864

3,954,602

Surplus/(Deficit) (1)

Ending Fund Balance, 6/30/21, Unaudited

 1,230,262

$ 7,108,139

Restricted:

Classified Professional Development

Expended Leaning Opportunity

$	891

184,313

Assigned: Capital Outlay
Subtotal of Components

General Reserve 6/30/21

General Reserve as a % of Expenditures

One-Time Items in 2020-21 Fiscal Year: COVID-19 Related Revenues
Total One-Time Items (2)

Ongoing Operating Surplus (1 +2)

 6,725,205

 6,910,409

$	197,730

5.0%

$ (184,313)

	(184,313)

$ 1,045,949

35

Fund: 09 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

09 - CHARTER SCHOOLS	$4,502,021	$4,998,239	$5,184,864	$682,843	$186,625	15.2	3.7
	
8010 - 8099 Revenue Limit Sources

8011 - LCFF State Aid - Current Year

801100 - REVENUE LIMIT STATE AID

2,478,664

$2,478,664

2,658,371

$2,658,371

1,885,382

$1,885,382

(593,282)

($593,282)

(772,989)

($772,989)

(23.9)	(29.1)

(23.9)	(29.1)

8012 - Education Protection Account State Aid - Current Year

801200 - EDUCATIONAL PROTECTION ACCT.	886,114

$886,114

1,043,102

$1,043,102

1,867,458

$1,867,458

981,344

$981,344

824,356	110.7	79.0

$824,356	110.7	79.0

8015 - Charter Schools General Purpose Entitlement - State Aid

801500 - RL CHARTER SCHOOL APPORT

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

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

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

8099 - LCFF/Revenue Limit Transfers - Prior Years

809900 - RL TRANSFER PY CHARTER

0 $0

0 $0

0 $0

899,760 $899,760

0

$0

0 $0

1,139 $1,139

0 $0

981,613 $981,613

0

$0

0 $0

(5,037) ($5,037)

0 $0

992,486 $992,486

0

$0

0 $0

(5,037) ($5,037)

0 $0

92,726 $92,726

0

$0

0 $0

(6,176) ($6,176)

0 $0

10,873 $10,873

0

$0

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

N/A                (542.3) N/A                (542.3)

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

10.3                       1.1 10.3                       1.1

N/A	N/A

N/A	N/A

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

8290 - All Other Federal Revenue 829000 - FED OTH REV

8100 - 8299 Federal Revenue

Percent of Total

$4,264,538 94.7%

0 $0

$0

0.0%

$4,684,225 93.7%

32,532 $32,532

$32,532 0.7%

36

$4,740,289 91.4%

32,532 $32,532

$32,532

0.6%

$475,751

32,532 $32,532

$32,532

$56,064	11.2	1.2

0                      N/A                       0.0 $0                     N/A                       0.0

$0	N/A	0.0

Fund: 09 SubFund: -

8300 - 8599 Other State Revenue

8550 - Mandated Cost Reimbursements

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

855000 - ST MANDATED REIMB

8560 - State Lottery Revenue

856000 - ST LOTTERY 856001 - ST LOTTERY PR YR

8590 - All Other State Revenue

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

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

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

19,664 $19,664

95,634 0

$95,634

0 0

$0

$115,298 2.6%

110,000

$110,000

19,664 $19,664

97,311 1,852

$99,163

39,934 0

$39,934

$158,761 3.2%

110,000

$110,000

19,664 $19,664

97,311 1,613

$98,924

224,248 0

$224,248

$342,836 6.6%

48,831

$48,831

0 $0

1,677 1,613

$3,290

224,248 0

$224,248

$227,538

(61,169)

($61,169)

0                       0.0                       0.0 $0                       0.0                       0.0

0                       1.8                       0.0 (239)                      N/A                  (12.9)

($239)	3.4	(0.2)

184,314                      N/A                   461.5 0                      N/A                      N/A

$184,314	N/A	461.5

$184,075	197.3	115.9

(61,169)	(55.6)	(55.6)

($61,169)	(55.6)	(55.6)

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

866200 - NET INC(DEC) FAIR VALUE INVEST

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

8600 - 8799 Other Local Revenue

Percent of Total

0 $0

12,185 $12,185

$122,185

2.7%

0 $0

12,721 $12,721

$122,721

2.5%

0 $0

20,376 $20,376

$69,207

1.3%

0 $0

8,191 $8,191

($52,978)

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

7,655                     67.2                     60.2 $7,655                     67.2                     60.2

($53,514)	(43.4)	(43.6)

37

Fund: 09 SubFund: -

8980 - 8999 Contributions

8980 - Contributions from Unrestricted Revenues

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

898000 - CONTRIB FR UNRESTRICTED REV 898002 - CONTRIB FOR LCAP

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

8980 - 8999 Contributions

Percent of Total

0                                  0                                  0                                  0 0                                  0                                  0                                  0

$0	$0	$0	$0

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

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

$0	N/A	N/A

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

$0	N/A	N/A

38

Fund: 09 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

09 - CHARTER SCHOOLS	$4,058,516	$4,131,455	$3,954,602	($103,914)	($176,853)	(2.6)	(4.3)
	
1000 - 1999 Certificated Personnel Salaries

1100 - Certificated Teachers' Salaries

110001 - TEACHER SAL

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

1200 - Certificated Pupil Support Salaries

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

1,371,882 65,382 140 208,930
0

$1,646,334

282,023 78,322 0
0

$360,345

1,399,043 59,138 1,140 126,430
0

$1,585,751

295,509 78,322 10,500 0

$384,331

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

$1,703,417

295,396 78,191 17,105 0

$390,692

26,701 40,695 1,105 (11,418) 0

$57,083

13,373 (131) 17,105 0

$30,347

(461)                       1.9                       0.0 46,939                     62.2                     79.4 105                   789.3                       9.2 71,082                     (5.5)                     56.2 0                      N/A                      N/A

$117,666	3.5	7.4

(113)                       4.7                       0.0 (131)                     (0.2)                     (0.2) 6,605                      N/A                     62.9 0                      N/A                      N/A

$6,361	8.4	1.7

1300 - Certificated Supervisors' and Administrators' Salaries

130001 - PRINCIPAL SAL

130003 - LEARNING DIRECTOR SAL 130008 - DIST ADM SAL

1900 - Other Certificated Salaries

190003 - TRANSITION COORDINATORS 190040 - OTH CERT HOURLY

1000 - 1999 Certificated Personnel Salaries

Percent of Total

107,450 0 0

$107,450

48,911 0

$48,911

$2,163,040

53.3%

103,050 0 35,981

$139,031

0 0

$0

$2,109,113

51.1%

110,078 0 35,981

$146,059

0 0

$0

$2,240,168

56.6%

2,628 0 35,981

$38,609

(48,911) 0

($48,911)

$77,128

7,028 0 0

$7,028

0 0

$0

$131,055

2.4	6.8 N/A                      N/A N/A	0.0

35.9	5.1

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

(100.0)	N/A

3.6	6.2

39

Fund: 09 SubFund: -

2000 - 2999 Classified Personnel Salaries

2100 - Classified Instructional Salaries

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

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

2400 - Clerical, Technical, and Office Staff Salaries

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

2900 - Other Classified Salaries

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

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

35,235 0
77

$35,312

0 $0

205,379 0
500 500

$206,379

0 59,699 0
0 0 0 0

$59,699

$301,390

7.4%

35,235 0
77

$35,312

0 $0

211,308 0
500 1,490

$213,298

0 78,156 0
0 0 0 0

$78,156

$326,766

7.9%

23,743 0 0

$23,743

0 $0

214,491 0
305 1,490

$216,286

0 78,011 0
0 29,802 715
0

$108,528

$348,558

8.8%

(11,492) 0
(77)

($11,569)

0 $0

9,112 0 (195) 990

$9,907

0 18,312 0
0 29,802 715
0

$48,829

$47,168

(11,492) 0
(77)

($11,569)

0 $0

3,183 0 (195) 0

$2,988

0 (145) 0
0 29,802 715
0

$30,372

$21,791

(32.6) N/A (100.0)

(32.8)

N/A N/A

4.4 N/A (39.0) 198.0

4.8

N/A 30.7 N/A N/A N/A N/A N/A

81.8

15.7

(32.6) N/A (100.0)

(32.8)

N/A N/A

1.5 N/A (39.0) 0.0

1.4

N/A (0.2) N/A N/A N/A N/A N/A

38.9

6.7

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT 310190 - STRS CERT

349,366 0

$349,366

338,880 1,696

$340,576

349,800 2,843

$352,643

434                        10,920 2,843                          1,147

$3,277	$12,067

0.1                       3.2 N/A                     67.6

0.9	3.5

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED                                                                           0                          5,850 $0                        $5,850

40

5,850	5,850

$5,850	$5,850

0	N/A	0.0

$0	N/A	0.0

Fund: 09 SubFund: -

3000 - 3999 Employee Benefits

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

3201 - Public Employees' Retirement System, certificated positions

320100 - PERS CERTIFICATED                                                                     0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3202 - Public Employees' Retirement System, classified positions

0	N/A	N/A

$0	N/A	N/A

320200 - PERS CLASSIFIED 320290 - PERS CLASSIFIED

3301 - OASDI/Medicare/Alternative, certificated positions

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

3302 - OASDI/Medicare/Alternative, classified positions

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

330292 - SUPPLEMENTAL RETIREMENT CLASS

3401 - Health & Welfare Benefits, certificated positions

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

3402 - Health & Welfare Benefits, classified positions

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

59,574 0

$59,574

0 31,362 0
0

$31,362

18,655 4,370 497
0 0 0

$23,522

285,341 21,702 4,319 1,429

$312,791

91,582 6,966 1,386 378 1,819

56,225 63

$56,288

0 32,441 0
152

$32,593

17,898 4,713 497 109
25 0

$23,242

292,191 22,224 4,422 1,471

$320,308

97,475 6,668 1,327 403 1,937

57,763 63

$57,826

0 31,054 0
266

$31,320

17,709 4,727 37
153 36 0

$22,661

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

$317,215

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

(1,811) 63

($1,748)

0 (308) 0 266

($42)

(946) 357 (460) 153 36
0

($861)

4,244 123 24
33

$4,424

6,547 (100) (20) 27
67

1,538                     (3.0)                       2.7 0                      N/A                       0.0

$1,538	(2.9)	2.7

0                      N/A                      N/A (1,386)                     (1.0)                     (4.3) 0                      N/A                      N/A
114	N/A	74.9

($1,273)	(0.1)	(3.9)

(189)                     (5.1)                     (1.1) 14                       8.2                       0.3 (460)                  (92.6)                  (92.6) 44                      N/A                     40.6 10                      N/A                     40.6
0	N/A	N/A

($581)	(3.7)	(2.5)

(2,606)                       1.5                     (0.9) (399)                       0.6                     (1.8) (79)                       0.6                     (1.8) (9)                       2.3                     (0.6)

($3,093)	1.4	(1.0)

654                       7.1                       0.7 199                     (1.4)                       3.0 40                     (1.4)                       3.0 2                       7.1                       0.6 (51)                       3.7                     (2.7)

41

Fund: 09 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

3000 - 3999 Employee Benefits

$102,131	$107,809	$108,652	$6,521	$843	6.4	0.8

3501 - State Unemployment Insurance, certificated positions

350100 - SUI CERT                                                                                1,083                          1,119                          1,084 350190 - SUI CERT                                                                                        0                                  5                               45

$1,083	$1,124	$1,129

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS                                                                                  151                             157                             165 350290 - SUI CLASS                                                                                       0                                  1                                  1

$151	$158	$166

1                             (35)                       0.1                     (3.1) 45                               40                      N/A                   794.8

$46	$5	4.2	0.4

14                                  8                       9.2                       5.0 1                                  0                      N/A                     26.0

$15	$8	10.0	5.2

3601 - Workers' Compensation Insurance, certificated positions

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

3602 - Workers' Compensation Insurance, classified positions

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

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

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

3901 - Other Benefits, certificated positions

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

25,953 0

$25,953

3,617 0

$3,617

87,598 $87,598

11,590 $11,590

8,651 221
0 0

$8,872

26,814 126

$26,940

3,771 4

$3,775

90,502 $90,502

12,543 $12,543

8,712 221 42
3

$8,978

25,589 220

$25,809

3,795 4

$3,799

76,800 $76,800

12,303 $12,303

8,529 301 73
12

$8,916

(364) 220

($144)

178 4

$182

(10,798) ($10,798)

713 $713

(122) 80 73 12

$44

(1,226)                     (1.4)                     (4.6) 94                      N/A                     74.8

($1,131)	(0.6)	(4.2)

24                       4.9                       0.6 0                      N/A                       0.0

$24	5.0	0.6

(13,702)                  (12.3)                  (15.1) ($13,702)                  (12.3)                  (15.1)

(239)                       6.2                     (1.9) ($239)                       6.2                    (1.9)

(182)	(1.4)	(2.1) 80                     36.2                     36.2 31                      N/A                     74.8
9	N/A	315.0

($62)	0.5	(0.7)

42

Fund: 09 SubFund: -

3000 - 3999 Employee Benefits

3902 - Other Benefits, classified positions

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

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

4000 - 4999 Books and Supplies

4100 - Approved Textbooks and Core Curricula Materials 410000 - TEXTBOOKS

4300 - Materials and Supplies

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

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

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

5200 - Travel and Conferences

520000 - CONF/TRAVEL
520010 - FIXED MILEAGE ALLOWANCE

1,206 114
0 0

$1,320

$1,018,930 25.1% 85.8%

0 $0

24,439 0 0
7,372 2,785

$34,596

13,543 $13,543

$48,139 1.2%

14,599 0

$14,599

1,251 114
7 0

$1,372

$1,032,058 25.0% 83.9%

0 $0

59,142 4,362 0 1,372 2,856

$67,732

171,747 $171,747

$239,479 5.8%

15,531 0

$15,531

1,265 0
10 0

$1,275

$1,026,364 26.0% 91.4%

0 $0

53,587 0 0
800 759

$55,145

31,951 $31,951

$87,096 2.2%

1,404 1,086

$2,490

59 (114) 10
0

($45)

$7,434

0 $0

29,148 0 0
(6,572) (2,026)

$20,549

18,408 $18,408

$38,957

(13,195) 1,086

($12,109)

14 (114) 3
0

($97)

($5,694)

0 $0

(5,555) (4,362) 0
(572) (2,097)

($12,587)

(139,796) ($139,796)

($152,383)

(14,127) 1,086

($13,041)

4.9 (100.0) N/A N/A

(3.4)

0.7

N/A N/A

119.3 N/A N/A (89.1) (72.8)

59.4

135.9 135.9

80.9

(90.4) N/A

(82.9)

1.1 (100.0) 39.8 N/A

(7.1)

(0.6)

N/A N/A

(9.4) (100.0) N/A (41.7) (73.4)

(18.6)

(81.4) (81.4)

(63.6)

(91.0) N/A

(84.0)

43

Fund: 09 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5300 - Dues and Memberships

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

530000 - DUES & MEMBERSHIP

5500 - Operations and Housekeeping Services

550030 - WATER/SEWER 550080 - PG&E

1,530 $1,530

3,000 10,000

$13,000

1,530 $1,530

3,000 40,000

$43,000

1,555 $1,555

3,308 20,565

$23,873

25 $25

308 10,565

$10,873

25 $25

308 (19,435)

($19,127)

1.6                       1.6 1.6                       1.6

10.3                     10.3 105.6                  (48.6)

83.6	(44.5)

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

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

5710 - Transfers of Direct Costs

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

5750 - Transfers of Direct Costs - Interfund

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

1,200 950
0 1,600 34,800

$38,550

0 0 0

$0

40 0 150
2,580 900 125 703 400 600

$5,498

1,253 950
0 1,600 34,800

$38,603

0 0 0

$0

40 0 150
2,580 900 125 703 400 600

$5,498

0 923 0
0 34,800

$35,723

0 0 0

$0

0 0 0 0
2,289 0
92 51 0

$2,431

(1,200) (27)
0 (1,600) 0

($2,827)

0 0 0

$0

(40) 0 (150)
(2,580) 1,389 (125) (611) (349) (600)

($3,067)

(1,253) (27)
0 (1,600) 0

($2,879)

0 0 0

$0

(40) 0 (150)
(2,580) 1,389 (125) (611) (349) (600)

($3,067)

(100.0) (2.8) N/A (100.0) 0.0

(7.3)

N/A N/A N/A

N/A

(100.0) N/A (100.0) (100.0) 154.3 (100.0) (86.9) (87.3) (100.0)

(55.8)

(100.0) (2.8) N/A (100.0) 0.0

(7.5)

N/A N/A N/A

N/A

(100.0) N/A (100.0) (100.0) 154.3 (100.0) (86.9) (87.3) (100.0)

(55.8)

5800 - Professional/Consulting Services and Operating Expenditures

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

0                                  0                                  0                                  0 75                               75                                  0                             (75)

0                      N/A (75)                (100.0)

N/A (100.0)

44

Fund: 09 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

5800 - Professional/Consulting Services and Operating Expenditures

580006 - ADVERTISING

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

5900 - Communications

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

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

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

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

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

7000 - 7499 Other Outgo

Percent of Total

54,490 0 0
229,795 0

$284,360

25,479 4,324 2,800

$32,603

$390,140 9.6%

0 $0

$0 0.0%

136,877 $136,877

$136,877

3.4%

54,490 1,022 0
108,423 0

$164,010

26,559 4,324 2,800

$33,683

$301,855 7.3%

0 $0

$0 0.0%

122,184 $122,184

$122,184

3.0%

28,588 1,022 1,978 71,956 0

$103,544

1,554 4,774 2,116

$8,444

$178,061 4.5%

0 $0

$0 0.0%

74,355 $74,355

$74,355

1.9%

(25,902) 1,022 1,978 (157,840) 0

($180,816)

(23,925) 450 (684)

($24,159)

($212,079)

0 $0

$0

(62,522) ($62,522)

($62,522)

(25,902)                  (47.5)                  (47.5) 0                      N/A                       0.0
1,978                      N/A                      N/A (36,467)                  (68.7)                  (33.6) 0                      N/A                      N/A

($60,466)	(63.6)	(36.9)

(25,005)                  (93.9)                  (94.1) 450                     10.4                     10.4 (684)                  (24.4)                  (24.4)

($25,239)	(74.1)	(74.9)

($123,794)	(54.4)	(41.0)

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

$0	N/A	N/A

(47,829)                  (45.7)                  (39.1) ($47,829)                  (45.7)                  (39.1)

($47,829)	(45.7)	(39.1)

45

Fund: 09 SubFund: -

7600 - 7629 Interfund Transfers Out

7619 - Other Authorized Interfund Transfers Out

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

761914 - TRANSFER TO SPEC RES/CAP PROJ

7600 - 7629 Interfund Transfers Out

Percent of Total

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

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

$0	N/A	N/A

46

Summary of Revisions 2020-2021 Adult Fund Budget

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

I. 2020-21 Adult Fund Revenues

A. Federal Revenues

B. State Revenues

State Revenues changed from $2,598,834 at Third Quarter to $2,602,082 at Annual, an increase of $3,248. This increase is due to an addition	to	the	allocation	of	CalWORKs apportionment funds.

Federal Revenues changed from $827,075 at Third Quarter to $882,686 at Annual, an increase of $55,611. This increase is due to an increase of the	Perkins	Grant	allocation	from	the Fresno/Clovis Perkins Consortia and added distribution of student Pell grant dollars.

Change from 3rd Quarter to Annual

2020-21	2020-21 Adopted Budget                  Annual

$ 2,592,344	$ 2,602,082

$ 3,248

Increase/(Decrease)

$ 9,738

Change from 3rd Quarter to Annual	$	55,611	C. Local Revenues

2020-21 Adopted Budget

$ 1,000,000

2020-21 Annual

$ 882,686

Increase/(Decrease)

$ (117,314)

Local Revenues changed from $1,239,389 at Third Quarter to $1,388,553 at Annual, an increase of $149,164. This increase is primarily due to additional class offerings in the Community Education Adult and Summer Fun programs; and the CTE Nursing Vocational Nurse Pre-Requisite program.

47

E. Total Adult Fund Revenues Change from 3rd Quarter to Annual	$ 149,164

2020-21 Adopted Budget

$ 1,786,000

2020-21 Annual

$ 1,388,553

Increase/(Decrease)

$ (397,447)

Total Adult Fund Revenues changed from $5,089,298 at Third Quarter to $5,297,321 at Annual, an increase of $208,023.

D. Other Transfers In	Change from 3rd Quarter to Annual	$ 208,023

Other Transfers In of $424,000 are unchanged at Annual. This represents the General Fund contribution to the Adult Fund. The General Fund contribution was reduced by 50% due to the ongoing impact of the COVID-19 pandemic. As part of the 2021-22 budget development process the District has approved restoration of the full contribution.

2020-21	2020-21

Adopted Budget	Annual	Increase/(Decrease)

$ 5,802,344	$ 5,297,321	$ (505,023)

II. 2020-2021 Adult Fund Expenditures

A. Certificated Personnel Salaries

Change from 3rd Quarter to Annual

2020-21	2020-21 Adopted Budget                  Annual

$ 424,000	$ 424,000

$ -0-

Increase/(Decrease)

$ -0-

Certificated Personnel Salaries changed from $1,942,200 at Third Quarter to $1,963,848 at Annual, an increase of $21,648. The increase is primarily due to added teaching hours in CTE Nursing and Summer School.

			
Change from 3rd Quarter to Annual	$ 21,648

2020-21	2020-21
Adopted Budget	Annual	Increase/(Decrease)

$ 1,934,131	$ 1,963,848	$ 29,717

48

B. Classified Personnel Salaries

Change from 3rd Quarter to Annual	$	(956)

Classified Personnel Salaries changed from $1, 257,647 at Third Quarter to $1,250,263 at Annual, a decrease of $7,384. The decrease is one-time, COVID-19 related, and primarily due to reduced need for Instructional Assistant substitutes and extending the Instructional Assistant position freeze through Summer School.

2020-21	2020-21

Adopted Budget	Annual	Increase/(Decrease)

$ 1,476,771	$ 1,406,940	$ (69,832)

D. Books, Supplies and Other Materials

Change from 3rd Quarter to Annual

2020-21	2020-21 Adopted Budget                  Annual

$	(7,384)

Increase/(Decrease)

Books, Supplies and Other Materials changed from $386,216 at Third Quarter to $372,817 at Annual, a decrease of $13,399. The decrease is one-time, COVID-19 related, and primarily due to reduced need for supplies.

$ 1,514,440	$ 1,250,263	$ (264,177)

Change from 3rd Quarter to Annual	$ (13,399)

C. Employee Benefits

Employee Benefits changed from $1,407,896 at Third Quarter to $1,406,940 at Annual, a decrease of $956. The decrease is primarily due to the reductions of salaries stated above.

2020-21 Adopted Budget

$ 435,739

2020-21 Annual

$ 372,817

Increase/(Decrease)

$ (62,922)

49

E. Contracted Services and Other Operating Expenditures

Contracted Services and Other Operating Expenditures changed from $538,599 at Third Quarter to $491,764 at Annual, a decrease of $46,835. The decrease is one-time, COVID-19 related, and primarily due to reduced PG&E expenses and direct cost items.

Change from 3rd Quarter to Annual

2020-21	2020-21 Adopted Budget                  Annual

$ 0	$ 10,641

G. Other Outgo Expenditures

$ -0-

Increase/(Decrease)

$ 10,641

Item

Non-Capitalized Improvements Travel
All Other Contracted Services Direct Cost Transfers Utilities
Change from 3rd Quarter to Annual

2020-21	2020-21 Adopted Budget                  Annual

Budget Adjustment $	9,163
(3,562) (5,907) (14,338)
       (32,191) $ (46,835)

Increase/(Decrease)

Other Outgo Expenditures Annual.

Change from 3rd Quarter to Annual

2020-21	2020-21 Adopted Budget                  Annual

$ 116,660	$ 116,660

are unchanged at

$ -0-

Increase/(Decrease)

$ -0-

$ 944,209	$ 491,764	$ (452,445)

F. Capital Outlay

Capital Outlay expenditures are unchanged at Annual.

50

H. Total Adult Fund Expenditures

Total Adult Fund Expenditures changed from $5,659,859 at Third Quarter to $5,612,934 at Annual, a decrease of $46,926.

Change from 3rd Quarter to Annual	$ (46,926)

2020-21	2020-21

Adopted Budget	Annual	Increase/(Decrease)

$ 6,421,950	$ 5,612,934	$ (809,017)

III. Fund Balance

Total revenues are $5,297,321 and total expenditures are $5,612,934 at Annual, a deficit of $315,613. The ongoing operating deficit is projected to be $232,052.	The projected fund balance for the 2020-21 fiscal year is as follows:

Beginning Fund Balance-Audited 7/1/20

2020-21 Revenues                       5,297,321 2020-21 Expenditures                5,612,934

Surplus/(Deficit) (1)

Ending Fund Balance, 6/30/21, Unaudited

Components of Fund Balance:

Non-spendable:
Book Store Inventory Revolving Fund

Assigned fund Balance: Capital Improvements

Unassigned Fund Balance:

General Reserve Percentage

One-Time Budget Impact due to COVID-19: One-Time Revenue Decrease
One Time Summer Fun Revenue Decrease Open Positions
One-Time Expenditure Decrease Total One-Time (2)

Ongoing Operating Deficit (1+2)
	
$ 3,884,459

$ (315,613)

$ 3,568,846

$        47,014 $          3,500

$ 3,000,000

$	518,332

9.23%

$       359,111 90,000 (189,704)
	(175,846) $         83,561

$	(232,052)

51

Fund: 11 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

11 - ADULT EDUCATION FUND	$5,802,344	$5,089,298	$5,297,321	($505,023)	$208,023	(8.7)	4.1
	
8100 - 8299 Federal Revenue

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

8290 - All Other Federal Revenue 829000 - FED OTH REV

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

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

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

8590 - All Other State Revenue

850018 - ST CALWORKS 859000 - ST OTHER REVENUE

8300 - 8599 Other State Revenue

Percent of Total

0 $0

1,000,000 $1,000,000

$1,000,000 17.2%

0 $0

0 $0

0 2,592,344

$2,592,344

$2,592,344

44.7%

0 $0

827,075 $827,075

$827,075 16.3%

0 $0

0 $0

0 2,598,834

$2,598,834

$2,598,834

51.1%

0 $0

882,686 $882,686

$882,686 16.7%

0 $0

0 $0

0 2,602,082

$2,602,082

$2,602,082

49.1%

0 $0

(117,314) ($117,314)

($117,314)

0 $0

0 $0

0 9,738

$9,738

$9,738

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

55,611                  (11.7)                       6.7 $55,611                  (11.7)                       6.7

$55,611	(11.7)	6.7

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

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

0                      N/A                      N/A 3,248                       0.4                       0.1

$3,248	0.4	0.1

$3,248	0.4	0.1

52

Fund: 11 SubFund: -

8600 - 8799 Other Local Revenue

8660 - Interest

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

866000 - LOC INTEREST INCOME/TREAS	50,000

$50,000

26,000

$26,000

25,337

$25,337

(24,663)

($24,663)

(663)	(49.3)	(2.6)

($663)	(49.3)	(2.6)

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

866200 - NET INC(DEC) FAIR VALUE INVEST

8671 - Adult Education Fees 867100 - LOC ADULT ED FEES

8677 - Interagency Services Between LEAs 867700 - LOC INTERAGENCY

8699 - All Other Local Revenue

869900 - LOC OTHER REVENUE 869907 - LOC BOOKSTORE TEXTBOOKS

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

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

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

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

8980 - 8999 Contributions

Percent of Total

0 $0

1,324,000 $1,324,000

0 $0

303,000 109,000

$412,000

$1,786,000 30.8%

424,000 $424,000

$424,000 7.3%

0 $0

$0

0.0%

0 $0

1,032,289 $1,032,289

0 $0

72,100 109,000

$181,100

$1,239,389 24.4%

424,000 $424,000

$424,000 8.3%

0 $0

$0

0.0%

0 $0

1,070,004 $1,070,004

0 $0

199,800 93,412

$293,212

$1,388,553 26.2%

424,000 $424,000

$424,000 8.0%

0 $0

$0

0.0%

0 $0

(253,996) ($253,996)

0 $0

(103,200) (15,588)

($118,788)

($397,447)

0 $0

$0

0 $0

$0

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

37,715                  (19.2)                       3.7 $37,715                  (19.2)                       3.7

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

127,700                  (34.1)                   177.1 (15,588)                  (14.3)                  (14.3)

$112,112	(28.8)	61.9

$149,164	(22.3)	12.0

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

53

Fund: 11 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

11 - ADULT EDUCATION FUND	$6,421,950	$5,659,859	$5,612,934	($809,017)	($46,926)	(12.6)	(0.8)
	
1000 - 1999 Certificated Personnel Salaries

1100 - Certificated Teachers' Salaries

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

1200 - Certificated Pupil Support Salaries

120002 - GUIDANCE SAL GLS/GIS

1,162,327 0
98,525 57,000 6,234

$1,324,085

252,858

$252,858

673,717 542,532 109,837 7,000 6,234

$1,339,320

245,692

$245,692

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

$1,363,475

246,186

$246,186

(476,893) 550,976 24,720 (53,179) (6,234)

$39,389

(6,672)

($6,672)

11,716 8,444 13,408 (3,179) (6,234)

$24,155

494

$494

(41.0) N/A 25.1 (93.3) (100.0)

3.0

(2.6)

(2.6)

1.7 1.6 12.2 (45.4)
(100.0)

1.8

0.2

0.2

1300 - Certificated Supervisors' and Administrators' Salaries

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

1900 - Other Certificated Salaries

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

1000 - 1999 Certificated Personnel Salaries

Percent of Total

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

$341,720

0 0
15,468 0

$15,468

$1,934,131

30.1%

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

$341,720

0 0
15,468 0

$15,468

$1,942,200

34.3%

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

$341,720

0 0
12,468 0

$12,468

$1,963,848

35.0%

0 0 0 0 0 0

$0

0 0
(3,000) 0

($3,000)

$29,717

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	0.0	0.0

0                      N/A                      N/A 0                      N/A                      N/A
(3,000)                  (19.4)                  (19.4) 0                      N/A                      N/A

($3,000)	(19.4)	(19.4)

$21,648	1.5	1.1

54

Fund: 11 SubFund: -

2000 - 2999 Classified Personnel Salaries

2100 - Classified Instructional Salaries

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

2200 - Classified Support Salaries

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

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

2400 - Clerical, Technical, and Office Staff Salaries

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

2900 - Other Classified Salaries

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

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

54,778 1,000 38,000

$93,778

79,992 0 0

$79,992

218,732 $218,732

891,838 9,500 18,500 0

$919,838

0 0
7,100 0 0
195,000

$202,100

$1,514,440

23.6%

19,043 0 10,000

$29,043

79,992 0 0

$79,992

218,435 $218,435

825,611 8,500 14,000 0

$848,111

0 0
7,100 0 0
74,966

$82,066

$1,257,647

22.2%

4,139 0 1,352

$5,490

69,224 0 0

$69,224

218,435 $218,435

831,839 3,617 12,289 0

$847,745

0 0
8,715 0 0
100,654

$109,369

$1,250,263

22.3%

(50,639) (1,000) (36,648)

($88,288)

(10,768) 0 0

($10,768)

(296) ($296)

(59,999) (5,883) (6,211) 0

($72,094)

0 0
1,615 0 0
(94,346)

($92,731)

($264,177)

(14,904) 0 (8,648)

($23,552)

(10,768) 0 0

($10,768)

0 $0

6,228 (4,883) (1,711) 0

($367)

0 0
1,615 0 0
25,688

$27,303

($7,384)

(92.4)                  (78.3) (100.0)                      N/A (96.4)                  (86.5)

(94.1)	(81.1)

(13.5)	(13.5) N/A                      N/A N/A                      N/A

(13.5)	(13.5)

(0.1)                       0.0 (0.1)                       0.0

(6.7)                       0.8 (61.9)                  (57.5) (33.6)                  (12.2) N/A                      N/A

(7.8)	0.0

N/A                      N/A N/A                      N/A 22.7                     22.7 N/A                      N/A N/A                      N/A (48.4)                     34.3

(45.9)	33.3

(17.4)	(0.6)

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT	347,651	286,173	273,616	(74,035)	(12,558)	(21.3)	(4.4)

55

Fund: 11 SubFund: -

3000 - 3999 Employee Benefits

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

3101 - State Teachers' Retirement System, certificated positions

310190 - STRS CERT	0

$347,651

0

$286,173

1,540

$275,155

1,540

($72,495)

1,540	N/A	N/A

($11,018)	(20.9)	(3.9)

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED 310291 - STRS CLASSIFIED

15,762 0

$15,762

14,045 0

$14,045

13,745 0

$13,745

(2,017) 0

($2,017)

(300)                  (12.8)                     (2.1) 0                      N/A                      N/A

($300)	(12.8)	(2.1)

3201 - Public Employees' Retirement System, certificated positions

320100 - PERS CERTIFICATED                                                                     0 320190 - PERS CERTIFICATED                                                                     0

$0

3202 - Public Employees' Retirement System, classified positions

4,979                        19,223 0                               80

$4,979	$19,303

19,223 80

$19,303

14,244 80

$14,324

N/A                   286.1 N/A                      N/A

N/A	287.7

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

258,463 0

$258,463

712 27,580 62
0 0 0

$28,354

68,773 20,381 6,035 0
0 0

$95,190

237,371 48

$237,419

2,554 24,974 0
0 0 0

$27,528

68,057 17,465 4,247 0
0 0

$89,769

219,095 1,084

$220,179

5,127 25,704 0
221 231 3

$31,286

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

$84,200

(39,368) 1,084

($38,283)

4,415 (1,876) (62) 221 231
3

$2,932

(5,250) (3,312) (3,458) 325 376 328

($10,990)

(18,276) 1,036

($17,240)

2,573 730
0 221 231 3

$3,758

(4,534) (395) (1,670) 325 376 328

($5,569)

(15.2)                     (7.7) N/A                2158.9

(14.8)	(7.3)

620.1                   100.7 (6.8)                       2.9 (100.0)                      N/A N/A                      N/A N/A                      N/A N/A                      N/A

10.3	13.7

(7.6)                     (6.7) (16.2)                     (2.3) (57.3)                  (39.3) N/A                      N/A N/A                      N/A N/A                      N/A

(11.5)	(6.2)

56

Fund: 11 SubFund: -

3000 - 3999 Employee Benefits

3401 - Health & Welfare Benefits, certificated positions

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

285,340 21,702 4,318 1,342

$312,702

214,038 16,278 3,239 925 8,206

$242,686

311,352 23,697 4,827 1,935

$341,811

228,428 17,372 3,457 1,051 5,615

$255,923

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

$343,202

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

$264,879

28,263 1,671 333 234

$30,500

23,859 1,443 287 220 (3,617)

$22,193

2,251 (325) (176) (359)

$1,391

9,469 349 69
94 (1,026)

$8,956

9.9                       0.7 7.7                     (1.4) 7.7                     (3.6) 17.4                  (18.6)

9.8	0.4

11.1                       4.1 8.9                       2.0 8.9                       2.0 23.8                       9.0 (44.1)                  (18.3)

9.1	3.5

3501 - State Unemployment Insurance, certificated positions

350100 - SUI CERT                                                                                    921 350190 - SUI CERT                                                                                        0

$921

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS                                                                                  704 350290 - SUI CLASS                                                                                       0

$704

3601 - Workers' Compensation Insurance, certificated positions

880                          1,084                             164 0                                  8                                  8

$880	$1,092	$172

609                             836                             133 0                               35                               35

$609	$871	$167

205                     17.8                     23.3 8                      N/A                      N/A

$213	18.7	24.2

228                     18.9                     37.5 35                      N/A                      N/A

$263	23.8	43.1

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

22,076 0

$22,076

17,666 0

$17,666

72,109

$72,109

21,251 0

$21,251

14,760 0

$14,760

59,872

$59,872

23,371 195

$23,566

14,602 311

$14,913

63,469

$63,469

1,296 195

$1,491

(3,064) 311

($2,753)

(8,641)

($8,641)

2,120                       5.9                     10.0 195                      N/A                      N/A

$2,315	6.8	10.9

(158)                  (17.3)                     (1.1) 311                      N/A                      N/A

$153	(15.6)	1.0

3,597	(12.0)	6.0

$3,597	(12.0)	6.0

57

Fund: 11 SubFund: -

3000 - 3999 Employee Benefits

3702 - OPEB, Allocated, classified positions

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

370200 - RETIREE BENEFIT CLASSIFIED

3901 - Other Benefits, certificated positions

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

3902 - Other Benefits, classified positions

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

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

48,463 $48,463

7,350 0 0 0 0

$7,350

5,606 1,070 0
0 0

$6,676

$1,476,771 23.0%
76.7%

40,386 $40,386

7,075 0 0 0 0

$7,075

4,943 472
0 0 0

$5,415

$1,407,896 24.9%
81.4%

37,292 $37,292

7,790 0 0
65 2

$7,857

4,897 720
0 104 207

$5,929

$1,406,940 25.1%
82.3%

(11,172) ($11,172)

440 0 0
65 2

$507

(709) (350) 0 104 207

($748)

($69,832)

(3,095)                  (23.1)                     (7.7) ($3,095)                  (23.1)                    (7.7)

715	6.0	10.1 0                      N/A                      N/A 0                      N/A                      N/A
65                      N/A                      N/A 2                      N/A                      N/A

$782	6.9	11.0

(46)                  (12.6)                     (0.9) 248                  (32.7)                     52.6 0                      N/A                      N/A 104                      N/A                      N/A 207                      N/A                      N/A

$514	(11.2)	9.5

($956)	(4.7)	(0.1)

58

Fund: 11 SubFund: -

4000 - 4999 Books and Supplies

4100 - Approved Textbooks and Core Curricula Materials

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

410000 - TEXTBOOKS

410001 - BOOKSTORE INV ADJ

4300 - Materials and Supplies

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

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

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

5200 - Travel and Conferences

520000 - CONF/TRAVEL

520010 - FIXED MILEAGE ALLOWANCE

5300 - Dues and Memberships 530000 - DUES & MEMBERSHIP

5500 - Operations and Housekeeping Services

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

114,506 0

$114,506

72,536 97,200 6,000 57,497 0
0 7,000

$240,233

81,000 $81,000

$435,739 6.8%

57,761 2,700

$60,461

5,195 $5,195

7,500 900 25,000

$33,400

91,966 0

$91,966

46,609 93,000 6,000 77,741 0
0 7,000

$230,350

63,900 $63,900

$386,216 6.8%

6,994 1,200

$8,194

5,195 $5,195

7,500 900 100,000

$108,400

89,229 (14,277)

$74,952

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

$182,933

114,932 $114,932

$372,817 6.6%

3,102 1,529

$4,632

3,595 $3,595

5,146 840 70,223

$76,209

(25,277) (14,277)

($39,554)

(46,560) (6,056) (4,224) 1,043
0 0
(1,503)

($57,300)

33,932 $33,932

($62,922)

(54,659) (1,171)

($55,829)

(1,600) ($1,600)

(2,354) (60) 45,223

$42,809

(2,737)                  (22.1)                     (3.0) (14,277)                      N/A                      N/A

($17,014)	(34.5)	(18.5)

(20,633)                  (64.2)                  (44.3) (1,856)                     (6.2)                     (2.0) (4,224)                  (70.4)                  (70.4) (19,201)                       1.8                  (24.7) 0                      N/A                      N/A
0                      N/A                      N/A (1,503)                  (21.5)                  (21.5)

($47,417)	(23.9)	(20.6)

51,032                     41.9                     79.9 $51,032                     41.9                     79.9

($13,399)	(14.4)	(3.5)

(3,892)                  (94.6)                  (55.6) 329                  (43.4)                     27.5

($3,562)	(92.3)	(43.5)

(1,600)                  (30.8)                  (30.8) ($1,600)                  (30.8)                  (30.8)

(2,354)                  (31.4)                  (31.4) (60)                     (6.7)                     (6.7) (29,777)                   180.9                  (29.8)

($32,191)	128.2	(29.7)

59

Fund: 11 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

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

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

5750 - Transfers of Direct Costs - Interfund

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

0 0
4,000 0 0
2,500 2,000

$8,500

0 $0

5,850 0
600 6,250 0
850 0 700 600 0

$14,850

0 0
4,000 0 0
2,500 2,000

$8,500

0 $0

5,850 0
600 2,000 0
850 0 700 600 0

$10,600

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

$14,145

0 $0

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

($3,738)

9,163 0 (1,041) 25
0 (1,372) (1,130)

$5,645

0 $0

(5,126) 0 (6,145) (6,146) 0
(546) 0 (387) (238) 0

($18,588)

9,163 0 (1,041) 25
0 (1,372) (1,130)

$5,645

0 $0

(5,126) 0 (6,145) (1,896) 0
(546) 0 (387) (238) 0

($14,338)

N/A N/A (26.0) N/A N/A (54.9) (56.5)

66.4

N/A N/A

(87.6) N/A (1024.2) (98.3) N/A (64.3) N/A (55.2) (39.6) N/A

(125.2)

N/A N/A (26.0) N/A N/A (54.9) (56.5)

66.4

N/A N/A

(87.6) N/A (1024.2) (94.8) N/A (64.3) N/A (55.2) (39.6) N/A

(135.3)

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

325,000 348,039 1,000 15,714 2,400 28,700 61,100

$781,953

52,000 248,400 1,000 11,000 0 15,400 27,300

$355,100

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

$354,813

(300,025) (64,650) (1,000) (8,871) (2,400) (14,351) (35,843)

($427,140)

(27,025) 34,989 (1,000) (4,158) 0 (1,051) (2,043)

($287)

(92.3) (18.6) (100.0) (56.5) (100.0) (50.0) (58.7)

(54.6)

(52.0) 14.1 (100.0) (37.8) N/A (6.8) (7.5)

(0.1)

60

Fund: 11 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5900 - Communications

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

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

6170 - Land Improvements

617000 - LAND IMPROVEMENTS

6200 - Buildings and Improvements of Buildings 620006 - CONSTRUCTION

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

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

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

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

7600 - 7629 Interfund Transfers Out

Percent of Total

1,200 1,000 37,650

$39,850

$944,209 14.7%

0 $0

0 $0

$0 0.0%

116,660 $116,660

$116,660 1.8%

0 $0

$0

0.0%

2,280 2,080 38,250

$42,610

$538,599 9.5%

0 $0

10,641 $10,641

$10,641 0.2%

116,660 $116,660

$116,660 2.1%

0 $0

$0

0.0%

3,337 2,117 36,655

$42,109

$491,764 8.8%

0 $0

10,641 $10,641

$10,641 0.2%

116,660 $116,660

$116,660 2.1%

0 $0

$0

0.0%

2,137 1,117 (995)

$2,259

($452,445)

0 $0

10,641 $10,641

$10,641

0 $0

$0

0 $0

$0

1,057                   178.1                     46.4 37                   111.7                       1.8 (1,595)                     (2.6)                     (4.2)

($501)	5.7	(1.2)

($46,835)	(47.9)	(8.7)

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

0                      N/A                       0.0 $0                     N/A                       0.0

$0	N/A	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

61

Summary of Revisions

2020-2021 Child Development Fund Budget

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

I. 2020-21 Child Development Revenues

A. Federal Revenue

Federal Revenues changed from $0 at Third Quarter to $314,213 at Annual, an increase of $314,213. The increase is due to the California State Preschool Program (CSPP) receiving a one-time COVID relief stipend of $525 per child enrolled in a subsidized state preschool program.

B. State Revenues

State Revenues of $5,562,886 at Third Quarter changed to $5,542,494 at Annual, a decrease of $20,392. The decrease is due to CSPP having lowered expenses due to adjustments to the program related to the pandemic which resulted in lower funds being awarded. State Revenues include the CSPP contract and the Inclusive Early Education Expansion Program (IEEEP).

Change from 3rd Quarter to Annual	$ (20,392)

2020-21	2020-21
Adopted Budget	Annual	Increase/(Decrease)

$ 5,072,886	$ 5,542,494	$ 469,608

Change from 3rd Quarter to Annual	$ 314,213

2020-21 Adopted Budget

$ -0-

2020-21 Annual

$ 314,213

Increase/(Decrease)

$ 314,213

C. Local Revenues

Local Revenues changed from $13,758 at Third Quarter to $422,622 at Annual, an increase of $408,864. The increase is due to Campus Club opening up programs for the community during the summer break and collecting the associated fees.

62

Change from 3rd Quarter to Annual	$	408,864	Change from 3rd Quarter to Annual	$	702,684

2020-21 Adopted Budget

$ 8,659,193

2020-21 Annual

$ 422,622

Increase/(Decrease)

$ (8,236,571)

2020-21 Adopted Budget

$ 13,732,079

2020-21 Annual

$ 6,447,329

Increase/(Decrease)

$ (7,284,751)

D. All Other Financing Sources

All Other Financing Sources of $168,000 at Third Quarter, are unchanged at Annual.	Other Financing Sources consist of the CSPP facilities loan.

Change from 3rd Quarter to Annual	$ -0-

II. 2020-21 Child Development Expenditures

A.Certificated Personnel Salaries

Certificated Personnel Salaries of $2,089,157 at Third Quarter changed to $2,036,424, a decrease of $52,733. The decrease is due to lower than projected teachers’ salaries in CSPP due to decreased enrollment.

2020-21 Adopted Budget

$ -0-

2020-21 Annual

$ 168,000

Increase/(Decrease)	Change from 3rd Quarter to Annual	$ (52,733)

$ 168,000

2020-21 Adopted Budget

$ 2,199,766 E. Total Child Development Fund Revenues

2020-21 Annual

$ 2,036,424

Increase/(Decrease)

$ (163,342)

Total Child Development Fund Revenues changed from $5,744,644 at Third Quarter to $6,447,329 at Annual, an increase of $702,684.

63

B. Classified Personnel Salaries

Classified Personnel Salaries of $4,723,606 at Third Quarter changed to $4,573,347 at Annual, a decrease of $150,258. The decrease is due to lower enrollment in Campus Club, due to the pandemic, resulting in decreased staffing needs.

D. Books,SuppliesandOtherMaterials

Books, Supplies and Other Materials changed from $646,017 at Third Quarter to $410,285 at Annual, a decrease of $235,732. The decrease is from a reduced need for supplies and noncapitalized equipment for Campus Club due to decreased enrollment caused by COVID-19 related closures.

Change from 3rd Quarter to Annual	$ (150,258)

2020-21 Adopted Budget

$ 6,266,460

2020-21 Annual

$ 4,573,347

Increase/(Decrease)

$ (1,693,112)

Item
Food/In-House Meetings Non-Capitalized Equipment Instructional Supplies Supplies Non-Classroom
Change from 3rd Quarter to Annual

Budget Adjustment $	(1,176)
(25,242) (183,594)
     (25,720) $ (235,732)

C. Employee Benefits

Employee Benefits of $2,214,904 at Third Quarter changed to $2,081,502 at Annual, a decrease of $133,402. The decrease is due to the lower cost of certificated and classified staff noted in the sections above.

2020-21 Adopted Budget

$ 1,073,385

2020-21 Annual

$ 410,285

Increase/(Decrease)

$ (663,100)

			
Change from 3rd Quarter to Annual	$ (133,402)

2020-21	2020-21
Adopted Budget	Annual	Increase/(Decrease)

$ 2,619,318	$ 2,081,502	$ (537,816)

64

E. Contracted Services and Other Operating Expenditures

Contracted Services and Other Operating Expenditures changed from $(5,417,760) at Third Quarter to $(4,858,434) at Annual, an increase of $559,326. The Contracted Services and Other Operating expenditures budget is negative to properly account for a direct cost transfer.	General Fund CARES monies were transferred to the Child Development Fund to fund the salary and benefits of its employees. To date, $5.4 million has been transferred to Child Development from CARES funding. Additionally,	the	funds	helped	support operation costs for programs opened to provide childcare for employees.

F. Capital Outlay

Capital Outlay expenditures of $50,000 at Third Quarter changed to $86,878 at Annual, an increase of $36,878.	The increase is due to replacement play structures being purchased and installed for CSPP.

Change from 3rd Quarter to Annual	$ 36,878

2020-21	2020-21

Adopted Budget	Annual	Increase/(Decrease)

$ 100,000	$ 86,878	$ (13,122)

G. Other Outgo Expenditures

Item Conf/Travel
Rentals, Leases & Repairs
Transfers of Direct Costs - Interfund Professional/Consulting Services Other
Change from 3rd Quarter to Annual

Budget Adjustment $       (10,250)
(25,830) 614,723
(15,388) (3,928)
$	559,326

Other Outgo Expenditures of $685,900 at Third Quarter changed to $834,992 at Annual, an increase of $149,092. The increase is due to CSPP reimbursing the facilities funds for portable projects at Oraze and Boris.

2020-21 Adopted Budget

2020-21	Change from 3rd Quarter to Annual	$ 149,092 Annual                 Increase/(Decrease)

$ 882,315	$ (4,858,434)	$ (5,740,749)

2020-21 Adopted Budget

$ 590,836

2020-21 Annual

$ 834,992

Increase/(Decrease)

$ 244,156

65

H. Interfund Transfers Out

Interfund Transfers Out of $804,679 at Third Quarter are unchanged at Annual.

			
Change from 3rd Quarter to Annual	$ -0-

2020-21	2020-21
Adopted Budget	Annual	Increase/(Decrease)

$ -0-	$ 804,679	$ 804,679

III. Fund Balance

Total revenues are $6,447,329 and total expenditures are $5,969,673 at Annual. The projected fund balance for the 2020-21 fiscal year is:

Beginning Fund Balance, Audited 7/1/20	$	784,305

2020-21 Revenues                     $6,447,329 2020-21 Expenditures              $5,969,673

Surplus/(Deficit) (1)	         477,656

I. Total Child Development Fund Expenditures

Total Child Development Fund Expenditures changed from $5,769,503 at Third Quarter to $5,969,673 at Annual, an increase of $173,170.

Ending Fund Balance, 6/30/21, Unaudited

One-Time Items in 2020-21: One-Time Revenue Reduction One-Time CARES Contribution Campus Club Personnel
Campus Club Expenditure Reduction Portables
Total One-Time (2)

$ 1,261,961

$ 8,645,435 (6,098,233) (1,843,495)
(679,211)
         804,679 $       829,175

Ongoing Operating Surplus (1+2)	$ 1,306,831 Change from 3rd Quarter to Annual	$	173,170

2020-21 Adopted Budget

$ 13,732,079

2020-21 Annual

$ 5,969,673

Increase/(Decrease)

$ (7,762,407)

66

Fund: 12 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

12 - CHILD DEVELOPMENT FUND	$13,732,079	$5,744,644	$6,447,329	($7,284,751)	$702,684	(53.0)	12.2
	
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

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

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

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

0 $0

$0 0.0%

0 5,072,886

$5,072,886

$5,072,886 36.9%

0 $0

178,789 $178,789

8,480,405 $8,480,405

0 0

$0

$8,659,193

63.1%

0 $0

$0 0.0%

0 5,562,886

$5,562,886

$5,562,886 96.8%

1,932 $1,932

(9,553) ($9,553)

21,380 $21,380

0 0

$0

$13,758

0.2%

314,213 $314,213

$314,213 4.9%

0 5,542,494

$5,542,494

$5,542,494 86.0%

16,261 $16,261

36 $36

406,325 $406,325

0 0

$0

$422,622

6.6%

314,213 $314,213

$314,213

0 469,608

$469,608

$469,608

16,261 $16,261

(178,753) ($178,753)

(8,074,079) ($8,074,079)

0 0

$0

($8,236,571)

314,213 $314,213

$314,213

0 (20,392)

($20,392)

($20,392)

14,329 $14,329

9,589 $9,589

384,945 $384,945

0 0

$0

$408,864

N/A N/A

N/A

N/A 9.3

9.3

9.3

N/A N/A

(100.0) (100.0)

(95.2) (95.2)

N/A N/A

N/A

(95.1)

N/A N/A

N/A

N/A (0.4)

(0.4)

(0.4)

741.8 741.8

(100.4) (100.4)

1800.5 1800.5

N/A N/A

N/A

2971.7

67

Fund: 12 SubFund: -

8900 - 8929 Interfund Transfers In

8911 - To Child Development Fund from General Fund

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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
8930 - 8979 All Other Financing Sources

8979 - All Other Financing Sources 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                     168,000 $0                   $168,000

$0                   $168,000 0.0%                           2.9%

0                                  0 $0                               $0

0                                  0 $0                               $0

$0	$0

0.0%	0.0%

0 $0

0 $0

$0 0.0%

168,000 $168,000

$168,000 2.6%

0 $0

0 $0

$0

0.0%

0 $0

0 $0

$0

168,000 $168,000

$168,000

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                       0.0 $0                     N/A                       0.0

$0	N/A	0.0

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

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

$0	N/A	N/A

68

Fund: 12 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

12 - CHILD DEVELOPMENT FUND	$13,732,079	$5,796,503	$5,969,673	($7,762,407)	$173,170	(56.5)	3.0
	
1000 - 1999 Certificated Personnel Salaries

1100 - Certificated Teachers' Salaries

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

1200 - Certificated Pupil Support Salaries

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

1,648,305 9,324 27,519 66,500 9,300

$1,760,948

118,554 0 0

$118,554

1,604,402 11,364 8,500 25,000 6,300

$1,655,566

118,554 0 0

$118,554

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

$1,600,072

121,297 0 0

$121,297

(118,225) 2,040 (27,519) (14,071) (3,100)

($160,875)

2,743 0 0

$2,743

(74,323) 0 (8,500) 27,429 (100)

($55,494)

2,743 0 0

$2,743

(7.2) 21.9 (100.0) (21.2) (33.3)

(9.1)

2.3 N/A N/A

2.3

(4.6) 0.0 (100.0) 109.7 (1.6)

(3.4)

2.3 N/A N/A

2.3

1300 - Certificated Supervisors' and Administrators' Salaries

130002 - COORDINATOR SAL 130008 - DIST ADM SAL

1000 - 1999 Certificated Personnel Salaries

Percent of Total

0 320,264

$320,264

$2,199,766

16.0%

0 315,037

$315,037

$2,089,157

36.0%

0 315,055

$315,055

$2,036,424

34.1%

0 (5,209)

($5,209)

($163,342)

0                      N/A                      N/A 17                     (1.6)                       0.0

$17	(1.6)	0.0

($52,733)	(7.4)	(2.5)

69

Fund: 12 SubFund: -

2000 - 2999 Classified Personnel Salaries

2100 - Classified Instructional Salaries

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

2200 - Classified Support Salaries

220050 - CLASS SUPPORT SUB 220070 - CLASS SUPPORT OT

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

2400 - Clerical, Technical, and Office Staff Salaries

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

2900 - Other Classified Salaries

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

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

1,130,423 0
82,177

$1,212,600

0 300

$300

304,024 $304,024

459,104 37,500 0
0

$496,604

0 0
400 4,252,532

$4,252,932

$6,266,460

45.6%

3,450,200 0
20,000

$3,470,200

0 0

$0

304,149 $304,149

461,355 13,000 0
200

$474,555

2,408 12,469 0 459,826

$474,702

$4,723,606

81.5%

3,176,626 0
72,283

$3,248,910

0 0

$0

304,148 $304,148

461,355 4,858
0 0

$466,213

4,001 26,345 0 523,730

$554,076

$4,573,347

76.6%

2,046,203 0
(9,894)

$2,036,310

0 (300)

($300)

125 $125

2,251 (32,642) 0
0

($30,391)

4,001 26,345 (400) (3,728,803)

($3,698,856)

($1,693,112)

(273,573) 0
52,283

($221,290)

0 0

$0

0 $0

0 (8,142) 0
(200)

($8,342)

1,594 13,876 0 63,904

$79,374

($150,258)

181.0 N/A (12.0)

167.9

N/A (100.0)

(100.0)

0.0 0.0

0.5 (87.0) N/A N/A

(6.1)

N/A N/A (100.0) (87.7)

(87.0)

(27.0)

(7.9) N/A 261.4

(6.4)

N/A N/A

N/A

0.0 0.0

0.0 (62.6) N/A (100.0)

(1.8)

66.2 111.3 N/A 13.9

16.7

(3.2)

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT 310190 - STRS CERT

334,141 0

$334,141

282,727 11,148

$293,875

273,257 5,030

$278,286

(60,884) 5,030

($55,855)

(9,471)                  (18.2)                     (3.3) (6,118)                      N/A                  (54.9)

($15,589)	(16.7)	(5.3)

70

Fund: 12 SubFund: -

3000 - 3999 Employee Benefits

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED 310291 - STRS CLASSIFIED

79,278 0

$79,278

63,134 6,929

$70,064

62,872 35

$62,908

(16,406) 35

($16,371)

(262) (6,894)

($7,156)

(20.7)                     (0.4) N/A                  (99.5)

(20.6)	(10.2)

3201 - Public Employees' Retirement System, certificated positions

320100 - PERS CERTIFICATED 320190 - PERS CERTIFICATED

36,236 0

$36,236

14,720 8,124

$22,844

159                     (36,077) 82                               82

$241	($35,995)

(14,561) (8,042)

($22,603)

(99.6)                  (98.9) N/A                  (99.0)

(99.3)	(98.9)

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

977,533 0

$977,533

9,994 32,017 31,713 0
0 0

$73,724

287,149 89,259 41,952 0
0 0

$418,360

106,617 27,213 5,415 485

$139,730

687,744 49,880

$737,624

11,323 29,716 8,535 1,470 1,142 15,671

$67,857

205,991 67,646 36,040 10,071 5,523 1,477

$326,747

117,738 23,879 4,752 605

$146,974

710,902 5,322

$716,224

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

$42,993

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

$304,486

115,289 24,091 4,794 662

$144,836

(266,631) 5,322

($261,309)

(5,333) (3,541) (23,608) 490
759 502

($30,731)

(76,947) (25,369) (17,780) 1,633 1,558 3,032

($113,874)

8,672 (3,122) (621) 177

$5,106

23,158 (44,557)

($21,400)

(6,662) (1,240) (430) (979) (383) (15,169)

($24,864)

4,210 (3,756) (11,867) (8,439) (3,965) 1,555

($22,261)

(2,449) 212
42 57

($2,138)

(27.3)                       3.4 N/A                  (89.3)

(26.7)	(2.9)

(53.4)                  (58.8) (11.1)                     (4.2) (74.4)                     (5.0) N/A                  (66.7) N/A                  (33.6) N/A                  (96.8)

(41.7)	(36.6)

(26.8)                       2.0 (28.4)                     (5.6) (42.4)                  (32.9) N/A                  (83.8) N/A                  (71.8) N/A                   105.3

(27.2)	(6.8)

8.1                     (2.1) (11.5)                       0.9 (11.5)                       0.9 36.6                       9.4

3.7	(1.5)

71

Fund: 12 SubFund: -

3000 - 3999 Employee Benefits

3402 - Health & Welfare Benefits, classified positions

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

303,041 35,721 7,108 1,856 3,110

$350,836

299,601 35,721 7,108 1,857 3,111

$347,397

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

$346,023

(3,478) (1,097) (218)
1 (21)

($4,813)

(38)                     (1.1)                       0.0 (1,097)                     (3.1)                     (3.1) (218)                     (3.1)                     (3.1)
1                       0.1                       0.0 (21)                     (0.7)                     (0.7)

($1,374)	(1.4)	(0.4)

3501 - State Unemployment Insurance, certificated positions

350100 - SUI CERT                                                                                1,063                          1,025                             993                             (70) 350190 - SUI CERT                                                                                        0                                  5                               26                               26

$1,063	$1,030	$1,019	($43)

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS                                                                               2,826                          2,333                          2,203                           (622) 350290 - SUI CLASS                                                                                       0                             401                               68                               68

$2,826	$2,733	$2,272	($554)

(32)                     (6.6)                     (3.1) 21                      N/A                   427.6

($10)	(4.1)	(1.0)

(129)                  (22.0)                     (5.5) (332)                      N/A                  (82.9)

($462)	(19.6)	(16.9)

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

25,505 0

$25,505

70,239 0

$70,239

23,471 $23,471

51,171

$51,171

24,592 47

$24,639

55,983 8,515

$64,498

26,048 $26,048

51,423

$51,423

23,816 629

$24,445

53,591 1,288

$54,878

24,218 $24,218

51,426

$51,426

(1,689) 629

($1,060)

(16,648) 1,288

($15,360)

746 $746

255

$255

(777) 582

($195)

(2,392) (7,227)

($9,619)

(1,830) ($1,830)

2

$2

(6.6)                     (3.2) N/A                1236.5

(4.2)	(0.8)

(23.7)                     (4.3) N/A                  (84.9)

(21.9)	(14.9)

3.2                     (7.0) 3.2                    (7.0)

0.5	0.0

0.5	0.0

72

Fund: 12 SubFund: -

3000 - 3999 Employee Benefits

3901 - Other Benefits, certificated positions

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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 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

8,502 62
0 0 0

$8,564

24,907 1,735 0
0 0

$26,641

$2,619,318 19.1% 80.7%

609,561 8,550
0 352,532

$970,642

102,742 $102,742

$1,073,385 7.8%

38,902

8,197 0 0
65 300

$8,562

18,691 44
0 3,115 738

$22,588

$2,214,904 38.2% 155.7%

436,376 1,500
0 142,072

$579,948

66,069 $66,069

$646,017 11.1%

16,845

7,939 0 0
210 73

$8,221

17,863 24
0 430 709

$19,025

$2,081,502 34.9% 145.6%

252,782 324
0 116,352

$369,458

40,827 $40,827

$410,285 6.9%

7,829

(563) (62) 0 210 73

($343)

(7,044) (1,711) 0
430 709

($7,616)

($537,816)

(356,779) (8,226)
0 (236,180)

($601,184)

(61,916) ($61,916)

($663,100)

(31,073)

(259) 0 0
145 (227)

($341)

(828) (20) 0
(2,685) (30)

($3,563)

($133,402)

(183,594) (1,176)
0 (25,720)

($210,490)

(25,242) ($25,242)

($235,732)

(9,016)

(6.6)                     (3.2) (100.0)                      N/A N/A                      N/A N/A                   222.8 N/A                  (75.8)

(4.0)	(4.0)

(28.3)                     (4.4) (98.6)                  (45.7) N/A                      N/A N/A                  (86.2) N/A                     (4.0)

(28.6)	(15.8)

(20.5)	(6.0)

(58.5)                  (42.1) (96.2)                  (78.4) N/A                      N/A (67.0)                  (18.1)

(61.9)	(36.3)

(60.3)                  (38.2) (60.3)                  (38.2)

(61.8)	(36.5)

(79.9)	(53.5)

73

Fund: 12 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5200 - Travel and Conferences

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

520010 - FIXED MILEAGE ALLOWANCE

5300 - Dues and Memberships 530000 - DUES & MEMBERSHIP

5500 - Operations and Housekeeping Services

550050 - PEST CONTROL

5,860 $44,762

1,150 $1,150

1,925

$1,925

5,800 $22,645

1,576 $1,576

0

$0

4,566 $12,395

2,030 $2,030

0

$0

(1,295) ($32,367)

880 $880

(1,925)

($1,925)

(1,235) ($10,250)

454 $454

0

$0

(22.1)                  (21.3) (72.3)                  (45.3)

76.5                     28.8 76.5                     28.8

(100.0)	N/A

(100.0)	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

185,000 1,000
0 16,200 7,000

$209,200

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

$394,365

124,000 1,000
0 16,200 7,000

$148,200

(6,009,131) 0
170,000 0 16,932 2,500
0 9,280 5,500 2,750 0 17,261 3,800

($5,781,108)

117,601 0 0
3,111 1,658

$122,370

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

($5,166,385)

(67,399) (1,000) 0 (13,089) (5,342)

($86,830)

(5,467,584) 4,250
0 0
(13,667) (29,350) (30,000) (10,181) (2,976) 935
0 (15,618) 3,442

($5,560,750)

(6,399) (1,000) 0 (13,089) (5,342)

($25,830)

630,649 4,250 5,000
0 (13,667) (2,500) 0 (3,961) (2,976) (1,065) 0 (1,948) 942

$614,723

(36.4) (100.0) N/A (80.8) (76.3)

(41.5)

(6136.3) N/A
0.0 N/A (80.7) (100.0) (100.0) (65.7) (54.1) 124.6 N/A (50.5) 264.8

(1410.1)

(5.2) (100.0) N/A (80.8) (76.3)

(17.4)

(10.5) N/A 2.9 N/A (80.7) (100.0) N/A (42.7) (54.1) (38.7) N/A (11.3) 24.8

(10.6)

5800 - Professional/Consulting Services and Operating Expenditures

580001 - CONT FOR PER SERV/INDIVIDUAL	2,130	1,000	0	(2,130)	(1,000)	(100.0)	(100.0)

74

Fund: 12 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES 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

126,330 8,700
0 47,878 1,725 8,500 0

$195,263

3,660 13,190 18,800

$35,650

$882,315 6.4%

100,000 $100,000

0 $0

0 $0

$100,000

0.7%

130,610 8,700
0 1,628 18,798 10,805 0

$171,541

3,600 12,785 3,000

$19,385

($5,417,760) -93.5%

50,000 $50,000

0 $0

0 $0

$50,000

0.9%

117,810 4,980
0 0
23,059 10,305 0

$156,154

2,979 11,880 144

$15,003

($4,858,434) -81.4%

30,225 $30,225

56,653 $56,653

0 $0

$86,878

1.5%

(8,520) (3,720) 0 (47,878) 21,334 1,805
0

($39,110)

(681) (1,310) (18,656)

($20,647)

($5,740,749)

(69,775) ($69,775)

56,653 $56,653

0 $0

($13,122)

(12,800) (3,720) 0 (1,628) 4,260 (500)
0

($15,388)

(621) (905) (2,856)

($4,382)

$559,326

(19,775) ($19,775)

56,653 $56,653

0 $0

$36,878

(6.7) (42.8) N/A (100.0) 1236.7 21.2 N/A

(20.0)

(18.6) (9.9) (99.2)

(57.9)

(650.6)

(69.8) (69.8)

N/A N/A

N/A N/A

(13.1)

(9.8) (42.8) N/A (100.0) 22.7 (4.6) N/A

(9.0)

(17.3) (7.1) (95.2)

(22.6)

(10.3)

(39.6) (39.6)

N/A N/A

N/A N/A

73.8

75

Fund: 12 SubFund: -

7000 - 7499 Other Outgo

7350 - Transfers of Indirect Costs - Interfund

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

527,836 $527,836

63,000 $63,000

$590,836 4.3%

0 0 0

$0

$0

0.0%

580,900 $580,900

105,000 $105,000

$685,900 11.8%

146,679 490,000 168,000

$804,679

$804,679

13.9%

477,992 $477,992

357,000 $357,000

$834,992 14.0%

146,679 490,000 168,000

$804,679

$804,679

13.5%

(49,844) ($49,844)

294,000 $294,000

$244,156

146,679 490,000 168,000

$804,679

$804,679

(102,908) ($102,908)

252,000 $252,000

$149,092

0 0 0

$0

$0

(9.4)                  (17.7) (9.4)                  (17.7)

466.7                   240.0 466.7                   240.0

41.3	21.7

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

N/A	0.0

N/A	0.0

76

Summary of Revisions

2020-2021 Cafeteria Fund Budget

The followingnarrative will summarize the majorrevenue and expenditure categories for the Cafeteria Fund:

I. 2020-21 Cafeteria Fund Revenues

A. Federal Revenues

Federal Revenues changed from $10,696,050 at Third Quarter to $10,742,935 at Annual, an increase of $46,884. The increase is due to higher participation due to additional students returning to onsite learning offset by lower Federal commodities received than anticipated.

B. State Revenues

State Revenues changed from $731,764 at Third Quarter to $858,493 at Annual, an increase of $126,729. The increase is due primarily to a one-time reimbursement increase in meals served last fiscal year totaling $96,041. The one-time reimbursement was approved for school districts due to the pandemic.

Item	Budget Adjustment Increased participation                                          $ 30,688 Payment of one-time increase                              	96,041
Change from 3rd Quarter to Annual	$ 126,729

Item
Increased participation Commodities received
Change from 3rd Quarter to Annual

Budget Adjustment $ 130,918
     (84,034) $     46,884

2020-21 Adopted Budget

$ 683,187

2020-21 Annual

$ 858,493

Increase/(Decrease)

$ 175,306

2020-21 Adopted Budget

2020-21
Annual	Increase/(Decrease)

$ 10,768,839	$ 10,742,935	$ (25,904)

77

C. Local Revenues

Change from 3rd Quarter to Annual	$	215,931

Local Revenues changed from $60,949 at Third Quarter to $103,323 at Annual, an increase of $42,374. The change is due to minor adjustments to student sales and other local revenues. It is important to note, local revenues are down over $4.0 million when compared to pre-pandemic operations.

2020-21 Adopted Budget

$ 15,073,265

2020-21 Annual

$ 11,704,694

Increase/(Decrease)

$ (3,368,570)

II. 2020-21 Cafeteria Fund Expenditures

Item
Student sales
Special events and other

Budget Adjustment $            (2,814)
	45,188

A. Classified Personnel Salaries

Change from 3rd Quarter to Annual	$	42,317

2020-21	2020-21

Adopted Budget	Annual	Increase/(Decrease)

$ 3,621,239	$ 103,267	$ (3,517,915)

D. Total Cafeteria Fund Revenues

Classified Personnel Salaries changed from $4,931,712 at Third Quarter to $4,902,105 at Annual, a decrease of $29,608. Hiring has proven to be difficult during the pandemic resulting in several vacant positions. The decrease in classified salaries is due to positions that were anticipatedto be filledthrough the endofthe year yet remained vacant.

Total	Cafeteria	Fund	Revenues $11,488,763 at Third Quarter to Annual, an increase of $215,988.

changed     from $11,704,694 at

Item

Classified support and other salaries Classified supervisor salaries
Change from 3rd Quarter to Annual

Budget Adjustment $ (35,997)
	6,389

$ (29,608)

2020-21 Adopted Budget

$ 5,598,217

2020-21 Annual

$ 4,902,105

Increase/(Decrease)

$ (696,112)

78

B. Employee Benefits

Employee Benefits changed from $2,956,084 at Third Quarterto$2,925,554at Annual, a decreaseof$30,529. Employee	Benefits	changed	primarily	due	to adjustments to the classified salaries previously noted.

Item

Materials and supplies Noncapitalized equipment Food
Change from 3rd Quarter to Annual

2020-21	2020-21 Adopted Budget                  Annual

Budget Adjustment $          (4,712)
(11,794)

        (431,213) $     (447,719)

Increase/(Decrease)

Item CalPERS
Health and welfare Social Security/Medicare Other
Change from 3rd Quarter to Annual

Budget Adjustment $	(2,438)
(3,622) (23,321)
	(1,148)

$ (30,529)

$ 7,057,874	$ 4,436,693	$ (2,621,181)

D. Contracted Services and Other Operating Expenditures

2020-21	2020-21

Adopted Budget	Annual	Increase/(Decrease)

$ 3,134,823	$ 2,925,554	$ (209,268)

C. Books,SuppliesandOtherMaterials

Books, Supplies and Other Materials changed from $4,884,411 at Third Quarter to $4,436,693 at Annual, a decrease	of $447,719.	The	decrease	to	food expenditures is primarily related to utilizing items from our warehouse and maximizing commodities available. Due to the dramatic decrease in revenues this year, the department has deferred the purchase of noncapitalized equipment when possible.

Contracted Services and Other Operating Expenditures changed from $596,716 at Third Quarter to $18,726 at Annual, a decrease of $577,989.	The decrease is primarily due to a one-time contribution from the General Fund, totaling $580,000, of CARES funds to offset expenditures related to meals served during online learning. The direct cost transfer reduced the total expenditures in this area by that amount.

79

Item Utilities
Transfers of direct costs Communications
Rentals, repairs and other

Change from 3rd Quarter to Annual

Budget Adjustment $       (8,000)
(591,959) 98
	21,870

$ (577,989)

F. Other Outgo Expenditures

Other Outgo Expenditures changed from $599,950 at Third Quarter to $548,982 at Annual, a decrease of $50,969.	The decrease is due to changes in expenditures applicable to indirect cost charges.

2020-21 Adopted Budget

$ 645,572

2020-21 Annual

$ 18,726

Increase/(Decrease)

$ (626,846)	Change from 3rd Quarter to Annual	$ (50,969)

2020-21 Adopted Budget

E. Capital Outlay Expenditures	$ 745,064

2020-21 Annual

$ 548,982

Increase/(Decrease)

$ (196,083)

Capital Outlay Expenditures of $255,247 at Third

Quarter were unchanged at Annual.	G. Total Cafeteria Fund Expenditures

Change from 3rd Quarter to Annual

2020-21	2020-21 Adopted Budget                  Annual

$ -0-

Increase/(Decrease)

Total Cafeteria Fund Expenditures changed from $14,224,121 at Third Quarter to $13,087,307 at Annual, a decrease of $1,136,814.

$ 140,000	$ 255,247	$ 115,247	Change from 3rd Quarter to Annual	$ (1,136,814)

2020-21 Adopted Budget

$ 17,321,550

2020-21 Annual

$ 13,087,307

Increase/(Decrease)

$ (4,234,243)

80

III. Cafeteria Fund Balance

Total revenues are $11,704,751 and total expenditures are $13,087,307at Annual. The projected fund balance for the 2020-21 fiscal year is:

Beginning Fund Balance Audited 7/1/20	$ 7,324,998

2020-21 Revenues 2020-21 Expenditures

11,704,751 13,087,307

Surplus/(Deficit) (1)

Ending Fund Balance, 6/30/21, Unaudited

Assigned:

New Building Lease

Unassigned

General Reserve Percentage

One-Time (decreases) due to COVID-19: Revenues
Expenditures

Total Net One-Time COVID-19 changes (2)

One-Time costs in 2020-21: Refrigerator truck Kitchen equipment
Total One-Time Costs (3)

Total Net One-Time changes

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

 (1,382,556)

$ 5,942,442

	5,288,077

$	654,365

5%

$ (5,127,435)

      3,863,455 $ (1,263,980)

$	136,345

          118,903 $        255,248

	1,008,732

$	136,672

81

Fund: 13 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

13 - CAFETERIA FUND	$15,073,265	$11,488,763	$11,704,694	($3,368,570)	$215,931	(22.3)	1.9
	
8100 - 8299 Federal Revenue

8220 - Child Nutrition Programs 822000 - FED CHILD NUTRITION

8221 - Donated Food Commodities

822100 - FED DONATED FOOD COMMODITIES

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

8520 - Child Nutrition

852000 - ST CHILD NUTRITION

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

8634 - Food Service Sales

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

8600 - 8799 Other Local Revenue

Percent of Total

9,568,839 $9,568,839

1,200,000 $1,200,000

$10,768,839 71.4%

683,187 $683,187

$683,187 4.5%

2,445,486 234,749
0 657,742 62,732 100,601 12,524 59,814

$3,573,647

47,591 $47,591

$3,621,239

24.0%

9,596,050 $9,596,050

1,100,000 $1,100,000

$10,696,050 93.1%

731,764 $731,764

$731,764 6.4%

3,461 1,310 0
0 0
6,772 8,543 0

$20,085

40,864 $40,864

$60,949

0.5%

9,726,969 $9,726,969

1,015,966 $1,015,966

$10,742,935 91.8%

858,493 $858,493

$858,493 7.3%

590 1,310 0
0 0
7,122 9,827 51,960

$70,809

32,458 $32,458

$103,267

0.9%

158,130 $158,130

(184,034) ($184,034)

($25,904)

175,306 $175,306

$175,306

(2,444,896) (233,439)
0 (657,742) (62,731) (93,479) (2,698) (7,855)

($3,502,839)

(15,133) ($15,133)

($3,517,972)

130,918 $130,918

(84,034) ($84,034)

$46,884

126,729 $126,729

$126,729

(2,871) 0 0 0 0
350 1,284 51,960

$50,723

(8,406) ($8,406)

$42,317

1.7                       1.4 1.7                       1.4

(15.3)                     (7.6) (15.3)                    (7.6)

(0.2)	0.4

25.7                     17.3 25.7                     17.3

25.7	17.3

(100.0)                  (83.0) (99.4)                       0.0 N/A                      N/A (100.0)                      N/A (100.0)                      N/A (92.9)                       5.2 (21.5)                     15.0 (13.1)                      N/A

(98.0)	252.5

(31.8)                  (20.6) (31.8)                  (20.6)

(97.1)	69.4

82

Fund: 13 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

13 - CAFETERIA FUND	$17,321,550	$14,224,121	$13,089,287	($4,232,263)	($1,134,833)	(24.4)	(8.0)
	
2000 - 2999 Classified Personnel Salaries

2200 - Classified Support Salaries

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

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

2400 - Clerical, Technical, and Office Staff Salaries

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

2900 - Other Classified Salaries 290090 - OTHER CLASSIFIED SAL

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

127,127 143,951 3,299,409 274,878 182,972 270
0

$4,028,607

1,382,400 $1,382,400

156,192 0 0

$156,192

31,018 $31,018

$5,598,217

32.3%

127,111 143,951 3,019,654 97,457 12,012 926
0

$3,401,112

1,364,899 $1,364,899

165,702 0 0

$165,702

0 $0

$4,931,712

34.7%

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

$3,365,311

1,371,288 $1,371,288

165,506 0 0

$165,506

0 $0

$4,902,105

37.5%

(84) 0
(308,187) (182,774) (172,752) 502
0

($663,297)

(11,112) ($11,112)

9,314 0 0

$9,314

(31,018) ($31,018)

($696,112)

(68) 0
(28,433) (5,353) (1,792) (154)
0

($35,801)

6,389 $6,389

(196) 0 0

($196)

0 $0

($29,608)

(0.1)                     (0.1) 0.0                       0.0 (9.3)                     (0.9) (66.5)                     (5.5) (94.4)                  (14.9) 185.8                  (16.7) N/A                      N/A

(16.5)	(1.1)

(0.8)                       0.5 (0.8)                       0.5

6.0	(0.1) N/A                      N/A N/A                      N/A

6.0	(0.1)

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

(12.4)	(0.6)

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

995,663 0

$995,663

892,220 17,644

$909,865

889,911 17,515

$907,427

(105,751) 17,515

($88,236)

(2,309)                  (10.6)                     (0.3) (129)                      N/A                     (0.7)

($2,438)	(8.9)	(0.3)

83

Fund: 13 SubFund: -

3000 - 3999 Employee Benefits

3302 - OASDI/Medicare/Alternative, classified positions

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

303,654 79,049 32,054 0
0 0

$414,757

1,320,075 107,162 21,325 6,647 17,700

$1,472,908

2,744 0

$2,744

267,235 69,909 19,165 5,452 1,599 839

$364,200

1,306,992 100,794 20,097 6,626 15,521

$1,450,029

2,409 51

$2,460

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

$340,878

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

$1,446,407

2,293 241

$2,534

(54,361) (13,502) (13,494) 5,369 1,494 615

($73,879)

(15,864) (6,713) (1,336) (21) (2,567)

($26,501)

(451) 241

($210)

(17,942)                  (17.9)                     (6.7) (4,362)                  (17.1)                     (6.2) (605)                  (42.1)                     (3.2) (83)                      N/A                     (1.5) (106)                      N/A                     (6.6) (224)                      N/A                  (26.7)

($23,321)	(17.8)	(6.4)

(2,781)	(1.2)	(0.2) (345)	(6.3)	(0.3) (108)	(6.3)	(0.5)
0                     (0.3)                       0.0 (388)                  (14.5)                     (2.5)

($3,622)	(1.8)	(0.2)

(116)                  (16.4)                     (4.8) 190                      N/A                   374.1

$74	(7.7)	3.0

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

66,942 0

$66,942

155,673 $155,673

0 $0

0 24,329 1,807 0

57,857 1,314

$59,171

150,564 $150,564

0 $0

0 19,287 0
0

84

57,536 1,228

$58,764

149,877 $149,877

0 $0

0 19,198 0
0

(9,406) 1,228

($8,178)

(5,796) ($5,796)

0 $0

0 (5,131) (1,807) 0

(321)                  (14.1)                     (0.6) (86)                      N/A                     (6.5)

($407)	(12.2)	(0.7)

(687)                     (3.7)                     (0.5) ($687)                    (3.7)                    (0.5)

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

0                      N/A                      N/A (89)                  (21.1)                     (0.5) 0                (100.0)                      N/A
0	N/A	N/A

Fund: 13 SubFund: -

3000 - 3999 Employee Benefits

3902 - Other Benefits, classified positions

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

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

0 0

$26,136

$3,134,823 18.1% 50.4%

0 270,175 0
0

$270,175

309,950 $309,950

4,835,686 388,509 1,200,000 53,554

$6,477,749

$7,057,874 40.7%

23,000

$23,000

442 67

$19,795

$2,956,084 20.8% 55.5%

0 151,505 0
0

$151,505

138,291 $138,291

3,292,078 202,537 1,100,000 0

$4,594,615

$4,884,411 34.3%

2,500

$2,500

412 58

$19,668

$2,925,554 22.4% 59.8%

0 146,793 0
0

$146,793

126,497 $126,497

2,939,424 208,012 1,015,966 0

$4,163,402

$4,436,693 33.9%

2,504

$2,504

412 58

($6,468)

($209,268)

0 (123,382) 0
0

($123,382)

(183,453) ($183,453)

(1,896,262) (180,497) (184,034) (53,554)

($2,314,347)

($2,621,181)

(20,496)

($20,496)

(29) (9)

($127)

($30,529)

0 (4,712) 0
0

($4,712)

(11,794) ($11,794)

(352,654) 5,475 (84,034) 0

($431,213)

($447,719)

4

$4

N/A                     (6.6) N/A                  (13.5)

(24.7)	(0.6)

(6.7)	(1.0)

N/A                      N/A (45.7)                     (3.1) N/A                      N/A N/A                      N/A

(45.7)	(3.1)

(59.2)                     (8.5) (59.2)                    (8.5)

(39.2)                  (10.7) (46.5)                       2.7 (15.3)                     (7.6) (100.0)                      N/A

(35.7)	(9.4)

(37.1)	(9.2)

(89.1)	0.2

(89.1)	0.2

85

Fund: 13 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5300 - Dues and Memberships

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

530000 - DUES & MEMBERSHIP

5500 - Operations and Housekeeping Services

550030 - WATER/SEWER 550080 - PG&E

3,600                          3,685 $3,600                        $3,685

0                                  0 24,000                          8,000

$24,000	$8,000

3,685                               85 $3,685                             $85

0                                  0 0                     (24,000)

$0	($24,000)

0 $0

0 (8,000)

($8,000)

2.4 2.4

N/A (100.0)

(100.0)

0.0 0.0

N/A (100.0)

(100.0)

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

11,718 0 151,747 393,600

$557,065

0 0

$0

9,900 0 0
950 (30,000) 19,891 1,600 200 16,500

$19,041

10,718 0 82,856 393,600

$487,174

0 0

$0

9,900 0 0 0 0
43,200 300 275 8,800

$62,475

10,718 0 116,207 383,006

$509,931

0 0

$0

(575,698) 0 0 0 0
39,338 197 238 6,441

($529,484)

(1,000) 0 (35,540) (10,594)

($47,134)

0 0

$0

(585,598) 0 0
(950) 30,000 19,447 (1,403) 38 (10,059)

($548,525)

0 0
33,351 (10,594)

$22,757

0 0

$0

(585,598) 0 0 0 0
(3,862) (103) (38) (2,359)

($591,959)

(8.5) N/A (23.4) (2.7)

(8.5)

N/A N/A

N/A

(5915.1) N/A N/A (100.0) (100.0) 97.8 (87.7) 18.8 (61.0)

(2880.7)

0.0 N/A 40.3 (2.7)

4.7

N/A N/A

N/A

(5915.1) N/A N/A N/A N/A (8.9) (34.5) (13.6) (26.8)

(947.5)

86

Fund: 13 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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 4,000 650
0

$4,650

0 5,616 8,600

$14,216

$645,572 3.7%

0 $0

140,000 $140,000

$140,000

0.8%

0 21,515 0
0

$21,515

0 5,616 5,750

$11,366

$596,716 4.2%

0 $0

255,247 $255,247

$255,247

1.8%

0 20,625 0
0

$20,625

0 5,616 5,848

$11,464

$18,726 0.1%

0 $0

255,247 $255,247

$255,247

2.0%

0 16,625 (650) 0

$15,975

0 0
(2,752)

($2,752)

($626,846)

0 $0

115,247 $115,247

$115,247

0 (890) 0
0

($890)

0 0 98

$98

($577,989)

0 $0

0 $0

$0

N/A                      N/A 415.6                     (4.1) (100.0)                      N/A N/A                      N/A

343.5	(4.1)

N/A                      N/A 0.0                       0.0 (32.0)                       1.7

(19.4)	0.9

(97.1)	(96.9)

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

82.3                       0.0 82.3                       0.0

82.3	0.0

87

Fund: 13 SubFund: -

7000 - 7499 Other Outgo

7350 - Transfers of Indirect Costs - Interfund

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

745,064 $745,064

0 $0

0 $0

$745,064 4.3%

0 $0

$0

0.0%

599,950 $599,950

0 $0

0 $0

$599,950 4.2%

0 $0

$0

0.0%

550,962 $550,962

0 $0

0 $0

$550,962 4.2%

0 $0

$0

0.0%

(194,102) ($194,102)

0 $0

0 $0

($194,102)

0 $0

$0

(48,989)                  (26.1)                     (8.2) ($48,989)                  (26.1)                    (8.2)

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

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

($48,989)	(26.1)	(8.2)

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

$0	N/A	N/A

88

Fund: 08 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

08 - STUDENT ACTIVITY SPECIAL REVEN	$0	$0	$1,502,300	$1,502,300	$1,502,300	N/A	N/A
	
8600 - 8799 Other Local Revenue

8699 - All Other Local Revenue 869900 - LOC OTHER REVENUE

8600 - 8799 Other Local Revenue

Percent of Total

0                                  0                  1,502,300 $0                               $0                $1,502,300

$0	$0	$1,502,300

N/A	N/A	100.0%

1,502,300 $1,502,300

$1,502,300

1,502,300                      N/A                      N/A $1,502,300                     N/A                     N/A

$1,502,300	N/A	N/A

89

Fund: 08 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

08 - STUDENT ACTIVITY SPECIAL REVEN	$0	$0	$1,521,920	$1,521,920	$1,521,920	N/A	N/A
	
4000 - 4999 Books and Supplies

4300 - Materials and Supplies

430008 - SUPPLIES NON-CLASSROOM

4000 - 4999 Books and Supplies

Percent of Total

0                                  0                  1,521,920 $0                               $0                $1,521,920

$0	$0	$1,521,920

N/A	N/A	100.0%

1,521,920 $1,521,920

$1,521,920

1,521,920                      N/A                      N/A $1,521,920                     N/A                     N/A

$1,521,920	N/A	N/A

90

Fund: 14 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

14 - DEFERRED MAINTENANCE FUND	$2,801,000	$2,801,000	$2,708,786	($92,214)	($92,214)	(3.3)	(3.3)
	
8600 - 8799 Other Local Revenue

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

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

1,000 $1,000

0 $0

$1,000 0.0%

2,800,000 $2,800,000

$2,800,000

100.0%

1,000 $1,000

0 $0

$1,000 0.0%

2,800,000 $2,800,000

$2,800,000

100.0%

8,786 $8,786

0 $0

$8,786 0.3%

2,700,000 $2,700,000

$2,700,000

99.7%

7,786 $7,786

0 $0

$7,786

(100,000) ($100,000)

($100,000)

7,786                   778.6                   778.6 $7,786                   778.6                   778.6

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

$7,786	778.6	778.6

(100,000)                     (3.6)                     (3.6) ($100,000)                    (3.6)                    (3.6)

($100,000)	(3.6)	(3.6)

91

Fund: 14 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

14 - DEFERRED MAINTENANCE FUND	$2,801,000	$1,699,179	$2,137,077	($663,923)	$437,898	(23.7)	25.8
	
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

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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%

0                      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

93

Fund: 14 SubFund: -

4000 - 4999 Books and Supplies

4400 - Noncapitalized Equipment

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

440000 - EQUIP $500-$24999

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

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

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

$0	N/A	N/A

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

2,801,000 $2,801,000

0 $0

0 $0

$2,801,000 100.0%

0 $0

0 $0

$0

0.0%

247,448 $247,448

0 $0

0 $0

$247,448 14.6%

0 $0

1,451,730 $1,451,730

$1,451,730

85.4%

754,644 $754,644

0 $0

0 $0

$754,644 35.3%

0 $0

1,382,434 $1,382,434

$1,382,434

64.7%

(2,046,357) ($2,046,357)

0 $0

0 $0

($2,046,357)

0 $0

1,382,434 $1,382,434

$1,382,434

507,195                  (73.1)                   205.0 $507,195                  (73.1)                   205.0

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

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

$507,195	(73.1)	205.0

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

(69,297)                      N/A                     (4.8) ($69,297)                     N/A                    (4.8)

($69,297)	N/A	(4.8)

94

Fund: 14 SubFund: -

7600 - 7629 Interfund Transfers Out

7619 - Other Authorized Interfund Transfers Out

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

761906 - TRANSFER TO SFP

761994 - TRANSFER TO BLDG FUND

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

$0	N/A	N/A

$0	N/A	N/A

95

Fund: 21 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

21 - BUILDING FUND	$864,013	$58,632,844	$51,468,396	$50,604,383	($7,164,448)	5856.9	(12.2)
	
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

10,000

$10,000

0 $0

10,000

$10,000

494,816 $494,816

36,579

$36,579

494,816 $494,816

26,579

$26,579

494,816 $494,816

26,579

$26,579

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

265.8	265.8

265.8	265.8

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

0 $0

0 $0

$10,000 1.2%

854,013 0 0

$854,013

$854,013

98.8%

0 $0

0 $0

$10,000 0.0%

1,854,013 0 0

$1,854,013

$1,854,013

3.2%

0 $0

0 $0

$531,395 1.0%

937,001 0 0

$937,001

$937,001

1.8%

0 $0

0 $0

$521,395

82,988 0 0

$82,988

$82,988

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

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

$521,395	5213.9	5213.9

(917,012)	9.7	(49.5) 0                      N/A                      N/A 0                      N/A                      N/A

($917,012)	9.7	(49.5)

($917,012)	9.7	(49.5)

96

Fund: 21 SubFund: -

8930 - 8979 All Other Financing Sources

8951 - Proceeds from Sale of Bonds

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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                50,000,000 $0             $50,000,000

0                  6,768,831 $0                $6,768,831

0                                  0 $0                               $0

$0             $56,768,831 0.0%                         96.8%

0                                  0 $0                               $0

$0	$0

0.0%	0.0%

50,000,000 $50,000,000

0 $0

0 $0

$50,000,000 97.1%

0 $0

$0

0.0%

50,000,000 $50,000,000

0 $0

0 $0

$50,000,000

0 $0

$0

0 $0

(6,768,831) ($6,768,831)

0 $0

($6,768,831)

0 $0

$0

N/A                       0.0 N/A                       0.0

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

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

N/A	(11.9)

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

N/A	N/A

97

Fund: 21 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

21 - BUILDING FUND	$1,049,013	$16,384,331	$5,151,968	$4,102,955	($11,232,362)	391.1	(68.6)
	
2000 - 2999 Classified Personnel Salaries

2300 - Classified Supervisors' and Administrators' Salaries

230001 - CLASS MANAGEMENT SA                                                           0 $0

2400 - Clerical, Technical, and Office Staff Salaries

240001 - CLASS BUSINESS SUPPORT	0 240040 - CLASS BUSINESS SUPPORT HRLY	0 240050 - CLASS BUSINESS SUPPORT SUB	0 240070 - CLASS BUSINESS SUPPORT OT	0

$0

2000 - 2999 Classified Personnel Salaries                                                              $0 Percent of Total                                                                                        0.0%
3000 - 3999 Employee Benefits

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED	0

$0

3202 - Public Employees' Retirement System, classified positions 320200 - PERS CLASSIFIED	0
$0

3302 - OASDI/Medicare/Alternative, classified positions

330200 - SOCIAL SECURITY CLASS	0 330201 - MEDICARE CLASS	0 330202 - SUPPLEMENTAL RETIREMENT CLASS	0

$0

3402 - Health & Welfare Benefits, classified positions

340211 - HEALTH CLASS	0 340212 - DENTAL CLASS	0 340213 - VISION CLASS	0 340214 - LIFE INS CLASS	0 340216 - DIS CLASS	0

$0

0                     113,315 $0                   $113,315

0	0 0	0 0	0 0	0

$0	$0

$0                   $113,315 0.0%                           2.2%

0                        10,529 $0                     $10,529

0                          9,960 $0                        $9,960

0	2,950 0	1,615 0                                  0

$0	$4,566

0	15,700 0                          1,194 0                             238 0                             130 0                                  0

$0	$17,261

113,315 $113,315

0 0 0 0

$0

$113,315

10,529 $10,529

9,960 $9,960

2,950 1,615 0

$4,566

15,700 1,194 238 130
0

$17,261

113,315                      N/A                      N/A $113,315                     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

$113,315	N/A	N/A

10,529                      N/A                      N/A $10,529                     N/A                     N/A

9,960                      N/A                      N/A $9,960                     N/A                     N/A

2,950                      N/A                      N/A 1,615                      N/A                      N/A 0                      N/A                      N/A

$4,566	N/A	N/A

15,700                      N/A                      N/A 1,194                      N/A                      N/A 238                      N/A                      N/A 130                      N/A                      N/A
0	N/A	N/A

$17,261	N/A	N/A

98

Fund: 21 SubFund: -

3000 - 3999 Employee Benefits

3502 - State Unemployment Insurance, classified positions

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

350200 - SUI CLASS                                                                                       0 $0

3602 - Workers' Compensation Insurance, classified positions

360200 - W/C CLASS                                                                                     0 $0

3702 - OPEB, Allocated, classified positions

370200 - RETIREE BENEFIT CLASSIFIED                                                     0 $0

3802 - PERS Reduction, classified positions

380200 - PERS REV LIM REDUC CLASS                                                      0 $0

3902 - Other Benefits, classified positions

390203 - SELF INSUR CLASS	0

$0

3000 - 3999 Employee Benefits                                                                                $0 Percent of Total                                                                                        0.0%
1000 - 3999 Employee Compensation % of Total	0.0%

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

430000 - INSTRUCTIONAL SUPPLIES	0 430008 - SUPPLIES NON-CLASSROOM	0 430076 - REPAIR SUPP TRANSP	0

$0

4400 - Noncapitalized Equipment

440000 - EQUIP $500-$24999                                                                    0 $0

4000 - 4999 Books and Supplies	$0

Percent of Total	0.0%

0 $0

0 $0

0 $0

0 $0

0 $0

$0 0.0% 0.0%

0 0 0

$0

98,598 $98,598

$98,598

0.6%

55 $55

1,360 $1,360

4,589 $4,589

0 $0

453 $453

$48,774 0.9% 3.1%

0 0 0

$0

0 $0

$0

0.0%

55 $55

1,360 $1,360

4,589 $4,589

0 $0

453 $453

$48,774

0 0 0

$0

0 $0

$0

55 $55

1,360 $1,360

4,589 $4,589

0 $0

453 $453

$48,774

0 0 0

$0

(98,598) ($98,598)

($98,598)

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

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

N/A	N/A

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

N/A	(100.0)

99

Fund: 21 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5200 - Travel and Conferences

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

520000 - CONF/TRAVEL                                                                               0 $0

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

560001 - NONCAPITALIZED IMPROVEMENTS	0 560002 - MAINTENANCE AGREEMENTS	0 560010 - BLDG LEASE/RENTS	0

$0

5710 - Transfers of Direct Costs

571060 - DIRECT COST/TECHNOLOGY                                                      0 $0

5750 - Transfers of Direct Costs - Interfund

575000 - DIRECT COST/INTERFUND TRF	0 575030 - DIRECT COST/FOOD SVC INTERFUND	0 575040 - DIRECT COST/GAD/INTERF	0 575050 - DIRECT COST/COPIER INTERFUND	0 575052 - DIRECT COST/SCANBACK INTERFUND	0 575060 - DIRECT COST/TECH INTERFUND	0

$0

0                                  0 $0                               $0

0	0 0	0 0	0

$0	$0

0                                  0 $0                               $0

0	(1,000,000) 0                                  0 0                                  0 0                                  0 0                                  0 0                                  0

$0	($1,000,000)

0 $0

0 0 0

$0

0 $0

(1,000,000) 0 0 0 0 0

($1,000,000)

0                      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

(1,000,000)	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

($1,000,000)	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

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
7,860 0

$7,860

1,080 0

$1,080

($991,060)

-19.2%

0 0 0
7,860 0

$7,860

1,080 0

$1,080

($991,060)

0	N/A	N/A 0	N/A	N/A 0	N/A	N/A
7,860                      N/A                      N/A 0                      N/A                      N/A

$7,860	N/A	N/A

1,080                      N/A                      N/A 0                      N/A                      N/A

$1,080	N/A	N/A

($991,060)	N/A	N/A

100

Fund: 21 SubFund: -

6000 - 6999 Capital Outlay

6100 - Land

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

610000 - SITE PURCHASE

6170 - Land Improvements

617000 - LAND IMPROVEMENTS

6200 - Buildings and Improvements of Buildings

620000 - BLDG/IMPRV OF BLDG

620019 - CONSTRUCTION CONTINGENCY

6400 - Equipment

640090 - EQUIPMENT $25,000+

6000 - 6999 Capital Outlay

Percent of Total

0                                  0 $0                               $0

0                                  0 $0                               $0

0                  7,886,282 0                                  0

$0	$7,886,282

0                                  0 $0                               $0

$0	$7,886,282

0.0%	48.1%

0 $0

0 $0

4,410,331 0

$4,410,331

0 $0

$4,410,331

85.6%

0 $0

0 $0

4,410,331 0

$4,410,331

0 $0

$4,410,331

0 $0

0 $0

(3,475,951) 0

($3,475,951)

0 $0

($3,475,951)

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

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

N/A                  (44.1) N/A                      N/A

N/A	(44.1)

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

N/A	(44.1)

101

Fund: 21 SubFund: -

7000 - 7499 Other Outgo

7283 - All Other Transfers to JPAs

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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
25,700 118,313

$144,013

0 0 0
415,000 295,000

$710,000

$854,013

81.4%

0 $0

0 0 0
25,700 118,313

$144,013

0 0 0
415,000 295,000

$710,000

$854,013

5.2%

0 $0

144,009 0 0 0 0

$144,009

710,000 0 0 0 0

$710,000

$854,009

16.6%

0 $0

144,009 0 0
(25,700) (118,313)

($4)

710,000 0 0
(415,000) (295,000)

$0

($4)

0 $0

144,009 0 0
(25,700) (118,313)

($4)

710,000 0 0
(415,000) (295,000)

$0

($4)

N/A N/A

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

0.0

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

0.0

0.0

N/A N/A

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

0.0

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

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

761914 - TRANSFER TO SPEC RES/CAP PROJ 761999 - TRANSFER TO ALL OTHR FUNDS

7600 - 7629 Interfund Transfers Out

Percent of Total

0 $0

195,000 0 0 0 0

$195,000

$195,000

18.6%

0 $0

7,545,437 0 0 0 0

$7,545,437

$7,545,437

46.1%

0 $0

716,599 0 0 0 0

$716,599

$716,599

13.9%

0 $0

521,599 0 0 0 0

$521,599

$521,599

0 $0

(6,828,839) 0 0 0 0

($6,828,839)

($6,828,839)

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

267.5	(90.5) N/A                      N/A N/A                      N/A N/A                      N/A N/A                      N/A

267.5	(90.5)

267.5	(90.5)

102

Fund: 25 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

25 - CAPITAL FACILITIES FUND	$12,040,000	$12,090,000	$24,874,443	$12,834,443	$12,784,443	106.6	105.7
	
8600 - 8799 Other Local Revenue

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

35,000

$35,000

85,000

$85,000

199,235

$199,235

164,235

$164,235

114,235	469.2	134.4

$114,235	469.2	134.4

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

866200 - NET INC(DEC) FAIR VALUE INVEST

8681 - Mitigation/Developer Fees 868100 - LOC DEV FEES

8699 - All Other Local Revenue 869900 - LOC OTHER REVENUE

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

8919 - Other Authorized Interfund Transfers In

891919 - FROM DEV FEES 891933 - FROM BOND
891998 - FROM SFP TO OTHER FUNDS

8900 - 8929 Interfund Transfers In

Percent of Total

0 $0

12,000,000 $12,000,000

5,000 $5,000

$12,040,000 100.0%

0 0 0

$0

$0

0.0%

0 $0

12,000,000 $12,000,000

5,000 $5,000

$12,090,000 100.0%

0 0 0

$0

$0

0.0%

0 $0

24,669,308 $24,669,308

5,900 $5,900

$24,874,443 100.0%

0 0 0

$0

$0

0.0%

0 $0

12,669,308 $12,669,308

900 $900

$12,834,443

0 0 0

$0

$0

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

12,669,308                   105.6                   105.6 $12,669,308                   105.6                   105.6

900                     18.0                     18.0 $900                     18.0                     18.0

$12,784,443	106.6	105.7

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

$0	N/A	N/A

$0	N/A	N/A

103

Fund: 25 SubFund: -

8980 - 8999 Contributions

8980 - Contributions from Unrestricted Revenues

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

898000 - CONTRIB FR UNRESTRICTED REV

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

8980 - 8999 Contributions

Percent of Total

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

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

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

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

$0	N/A	N/A

104

Fund: 25 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

25 - CAPITAL FACILITIES FUND	$12,040,000	$13,139,450	$2,742,989	($9,297,011)	($10,396,461)	(77.2)	(79.1)
	
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%

444,325 $444,325

150,839 0

$150,839

$595,164

4.9%

0 $0

0 $0

$0 0.0%

453,393 $453,393

150,829 0

$150,829

$604,222

4.6%

0                                  0 $0                               $0

0                                  0 $0                               $0

$0	$0 0.0%

453,393                          9,068 $453,393                        $9,068

150,829                             (10) 0                                  0

$150,829	($10)

$604,222	$9,058

22.0%

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                       2.0                       0.0 $0                       2.0                       0.0

0                       0.0                       0.0 0                      N/A                      N/A

$0	0.0	0.0

$0	1.5	0.0

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED

0 $0

23,798

$23,798

0 $0

20,888

$20,888

0 $0

20,888

$20,888

0 $0

(2,910)

($2,910)

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

0	(12.2)	0.0

$0	(12.2)	0.0

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED	106,208

$106,208

98,301

$98,301

98,301

$98,301

(7,907)

($7,907)

0	(7.4)	0.0

$0	(7.4)	0.0

105

Fund: 25 SubFund: -

3000 - 3999 Employee Benefits

3301 - OASDI/Medicare/Alternative, certificated positions

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

330101 - MEDICARE CERT

3302 - OASDI/Medicare/Alternative, classified positions

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

3401 - Health & Welfare Benefits, certificated positions

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

3402 - Health & Welfare Benefits, classified positions

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

3501 - State Unemployment Insurance, certificated positions 350100 - SUI CERT

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS

0 $0

28,881 8,630 0

$37,511

0 0 0 0

$0

87,656 6,667 1,327 570 1,014

$97,234

0 $0

298

$298

0 $0

29,443 8,761 0

$38,204

0 0 0 0

$0

87,656 6,667 1,327 570 1,014

$97,234

0 $0

302

$302

0                                  0 $0                               $0

28,744                          (137) 8,562                             (68) 0                                  0

$37,306	($205)

0	0 0	0 0	0 0	0

$0	$0

87,656                                  0 6,667                                  0 1,327                                  0 570                                  0 993                             (21)

$97,212	($22)

0                                  0 $0                               $0

294	(4)

$294	($4)

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

(699)                     (0.5)                     (2.4) (199)                     (0.8)                     (2.3) 0                      N/A                      N/A

($898)	(0.5)	(2.3)

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

$0	N/A	N/A

0	0.0	0.0 0	0.0	0.0 0	0.0	0.0 0                     (0.1)                     (0.1)
(21)	(2.1)	(2.1)

($22)	0.0	0.0

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

(8)	(1.2)	(2.6)

($8)	(1.2)	(2.6)

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

106

Fund: 25 SubFund: -

3000 - 3999 Employee Benefits

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

7,142 $7,142

0 $0

24,104 $24,104

0 $0

2,381 0

$2,381

$298,676 2.5%
7.4%

7,251 $7,251

0 $0

24,471 $24,471

0 $0

2,417 0

$2,417

$289,068 2.2%
6.8%

7,251 $7,251

0 $0

24,471 $24,471

0 $0

2,417 0

$2,417

$288,140 10.5%
32.5%

109 $109

0 $0

367 $367

0 $0

36 0

$36

($10,536)

0                       1.5                       0.0 $0                       1.5                       0.0

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

0                       1.5                       0.0 $0                       1.5                       0.0

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

0                       1.5                       0.0 0                      N/A                      N/A

$0	1.5	0.0

($927)	(3.5)	(0.3)

107

Fund: 25 SubFund: -

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

55,000 0 0

$55,000

13,500 $13,500

$68,500 0.6%

10,000 500

$10,500

55,000 0 0

$55,000

13,500 $13,500

$68,500 0.5%

10,000 500

$10,500

19,815 0 0

$19,815

3,338 $3,338

$23,153 0.8%

1,301 0

$1,301

(35,185) 0 0

($35,185)

(10,162) ($10,162)

($45,347)

(8,699) (500)

($9,199)

(35,185) 0 0

($35,185)

(10,162) ($10,162)

($45,347)

(8,699) (500)

($9,199)

(64.0) N/A N/A

(64.0)

(75.3) (75.3)

(66.2)

(87.0) (100.0)

(87.6)

(64.0) N/A N/A

(64.0)

(75.3) (75.3)

(66.2)

(87.0) (100.0)

(87.6)

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

560001 - NONCAPITALIZED IMPROVEMENTS	0 560002 - MAINTENANCE AGREEMENTS	0 560003 - ALARM SYSTEM	0 560010 - BLDG LEASE/RENTS	0

$0

5710 - Transfers of Direct Costs

571020 - DIRECT COST/TRANSPORTATION	0

$0

5750 - Transfers of Direct Costs - Interfund

575000 - DIRECT COST/INTERFUND TRF	0 575020 - DIRECT COST/TRANSP INTERFUND	0 575030 - DIRECT COST/FOOD SVC INTERFUND	0 575040 - DIRECT COST/GAD/INTERF	0 575050 - DIRECT COST/COPIER INTERFUND	0 575052 - DIRECT COST/SCANBACK INTERFUND	0

$0

100,000 0 0 0

$100,000

0 $0

0 0 0 0 0 0

$0

723,581 0 0 0

$723,581

0 $0

0 0 0 0
1,129 0

$1,129

723,581 0 0 0

$723,581

0 $0

0 0 0 0
1,129 0

$1,129

623,581 0 0 0

$623,581

0 $0

0 0 0 0
1,129 0

$1,129

N/A	623.6 N/A                      N/A N/A                      N/A N/A                      N/A

N/A	623.6

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

108

Fund: 25 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

180,000 180,000 200
0 63,500 154,000

$577,700

0 2,160 0

$2,160

$590,360 4.9%

0 $0

10,151,300 $10,151,300

$10,151,300

84.3%

180,000 180,000 200
0 63,500 154,000

$577,700

0 2,160 0

$2,160

$690,360 5.3%

0 $0

10,151,300 $10,151,300

$10,151,300

77.3%

126,218 15,466 325
50 81,502 0

$223,560

0 2,412 0

$2,412

$951,982 34.7%

539,491 $539,491

0 $0

$539,491

19.7%

(53,783) (164,534) 125
50 18,002 (154,000)

($354,140)

0 252 0

$252

$361,622

539,491 $539,491

(10,151,300) ($10,151,300)

($9,611,809)

(53,783) (164,534) 125
50 18,002 (154,000)

($354,140)

0 252 0

$252

$261,622

539,491 $539,491

(10,151,300) ($10,151,300)

($9,611,809)

(29.9) (91.4) 62.5 N/A 28.3 (100.0)

(61.3)

N/A 11.7 N/A

11.7

61.3

N/A N/A

(100.0) (100.0)

(94.7)

(29.9) (91.4) 62.5 N/A 28.3 (100.0)

(61.3)

N/A 11.7 N/A

11.7

37.9

N/A N/A

(100.0) (100.0)

(94.7)

109

Fund: 25 SubFund: -

7600 - 7629 Interfund Transfers Out

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

761300 - DIST SH/SFP PROJECT

7619 - Other Authorized Interfund Transfers Out

761900 - TRANSFER TO GENERAL FUND 761904 - TRANSFER TO COP
761911 - TRANSFER TO DEV FEES II 761994 - TRANSFER TO BLDG FUND

7600 - 7629 Interfund Transfers Out

Percent of Total

0 $0

336,000 0 0 0

$336,000

$336,000

2.8%

0 $0

336,000 0 0
1,000,000

$1,336,000

$1,336,000

10.2%

0 $0

336,000 0 0 0

$336,000

$336,000

12.2%

0                                  0 $0                               $0

0	0 0	0 0	0 0               (1,000,000)

$0	($1,000,000)

$0	($1,000,000)

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

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

0.0	(74.9)

0.0	(74.9)

110

Fund: 35 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

35 - COUNTY SCHOOL FACILITIES FUND	$0	$5,933,314	$12,239,392	$12,239,392	$6,306,078	N/A	106.3
	
8300 - 8599 Other State Revenue

8545 - School Facilities Apportionments

854500 - ST SCHOOL FAC APPORT                                                             0 $0

8300 - 8599 Other State Revenue                                                                            $0 Percent of Total                                                                                         N/A
8600 - 8799 Other Local Revenue

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS                                                  0 $0

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

866200 - NET INC(DEC) FAIR VALUE INVEST	0

$0

8699 - All Other Local Revenue

869900 - LOC OTHER REVENUE                                                                  0 $0

8600 - 8799 Other Local Revenue                                                                            $0 Percent of Total                                                                                         N/A
8900 - 8929 Interfund Transfers In

5,933,314 $5,933,314

$5,933,314 100.0%

0 $0

0 $0

0 $0

$0

0.0%

11,981,645 $11,981,645

$11,981,645 97.9%

257,747 $257,747

0 $0

0 $0

$257,747

2.1%

11,981,645 $11,981,645

$11,981,645

257,747 $257,747

0 $0

0 $0

$257,747

6,048,331 $6,048,331

$6,048,331

257,747 $257,747

0 $0

0 $0

$257,747

N/A                   101.9 N/A                   101.9

N/A	101.9

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	N/A

8913 - To State School Building Fund/County School Facilities Fund from All Other Funds

891300 - DIST SH/SFP PROJECT

8919 - Other Authorized Interfund Transfers In

891901 - OTH INTERFUND TRANSFER IN 891919 - FROM DEV FEES
891998 - FROM SFP TO OTHER FUNDS

8900 - 8929 Interfund Transfers In

Percent of Total

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

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

$0	$0	$0	$0

$0	$0	$0	$0

N/A	0.0%	0.0%

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

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

$0	N/A	N/A

$0	N/A	N/A

111

Fund: 35 SubFund: -

8980 - 8999 Contributions

8980 - Contributions from Unrestricted Revenues

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

898000 - CONTRIB FR UNRESTRICTED REV

8980 - 8999 Contributions

Percent of Total

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

$0	$0	$0	$0

N/A	0.0%	0.0%

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

$0	N/A	N/A

112

Fund: 35 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

35 - COUNTY SCHOOL FACILITIES FUND	$0	$11,954,250	$7,116,191	$7,116,191	($4,838,059)	N/A	(40.5)
	
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

N/A	0.0%	0.0%

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

$0	N/A	N/A

$0	N/A	N/A

113

Fund: 35 SubFund: -

3000 - 3999 Employee Benefits

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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                                                                                         N/A                           0.0%                           0.0%
1000 - 3999 Employee Compensation % of Total	N/A	0.0%	0.0%

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

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

$0	N/A	N/A

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

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

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

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

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

$0	N/A	N/A

114

Fund: 35 SubFund: -

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

430000 - INSTRUCTIONAL SUPPLIES 430008 - SUPPLIES NON-CLASSROOM

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

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

0                     279,469 0                     260,577

$0	$540,045

0                     411,112 $0                   $411,112

$0	$951,157

N/A	8.0%

316,450 261,062

$577,512

387,066 $387,066

$964,578

13.6%

316,450 261,062

$577,512

387,066 $387,066

$964,578

36,981 485

$37,466

(24,046) ($24,046)

$13,420

N/A                     13.2 N/A                       0.2

N/A	6.9

N/A                     (5.8) N/A                    (5.8)

N/A	1.4

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

N/A	0.0%	0.0%

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

$0	N/A	N/A

$0	N/A	N/A

115

Fund: 35 SubFund: -

6000 - 6999 Capital Outlay

6100 - Land

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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                          4,831 $0                        $4,831

0                                  0 $0                               $0

0	10,998,261 0                                  0 0                                  0

$0	$10,998,261

0                                  0 $0                               $0

$0	$11,003,093

N/A	92.0%

847 $847

0 $0

6,016,327 0 0

$6,016,327

27,705 $27,705

$6,044,879

84.9%

847 $847

0 $0

6,016,327 0 0

$6,016,327

27,705 $27,705

$6,044,879

(3,984) ($3,984)

0 $0

(4,981,934) 0 0

($4,981,934)

27,705 $27,705

($4,958,214)

N/A                  (82.5) N/A                  (82.5)

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

N/A	(45.3) N/A                      N/A N/A                      N/A

N/A	(45.3)

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

N/A	(45.1)

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 0	0 0	0

$0	$0

$0	$0

N/A	0.0%

0 $0

0 0
106,735 0

$106,735

$106,735

1.5%

0 $0

0 0
106,735 0

$106,735

$106,735

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

0                      N/A                      N/A 0                      N/A                      N/A
106,735                      N/A                      N/A 0                      N/A                      N/A

$106,735	N/A	N/A

$106,735	N/A	N/A

116

Fund: 40 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

40 - SPECIAL RESERVE - CAPITAL PROJ	$32,000	$836,679	$1,132,828	$1,100,828	$296,148	3440.1	35.4
	
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%

20,000 $20,000

12,000

$12,000

0 $0

$0 0.0%

20,000 $20,000

12,000

$12,000

0                                  0 $0                               $0

$0	$0 0.0%

28,632                          8,632 $28,632                        $8,632

12,458	458

$12,458	$458

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

$0	N/A	N/A

8,632                     43.2                     43.2 $8,632                     43.2                     43.2

458	3.8	3.8

$458	3.8	3.8

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

0 $0

0 0

$0

$32,000

100.0%

0 $0

0 0

$0

$32,000

3.8%

0 $0

81,815 0

$81,815

$122,905

10.8%

0 $0

81,815 0

$81,815

$90,905

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

81,815                      N/A                      N/A 0                      N/A                      N/A

$81,815	N/A	N/A

$90,905	284.1	284.1

117

Fund: 40 SubFund: -

8900 - 8929 Interfund Transfers In

8912 - Between General Fund and Special Reserve Fund

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

891201 - TRANSFER BETWEEN GF AND SRF

8919 - Other Authorized Interfund Transfers In

891901 - OTH INTERFUND TRANSFER IN 891933 - FROM BOND
891998 - FROM SFP TO OTHER FUNDS

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

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

8980 - 8999 Contributions

Percent of Total

0                                  0 $0                               $0

0	804,679 0                                  0 0                                  0

$0	$804,679

$0                   $804,679 0.0%                         96.2%

0                                  0 $0                               $0

$0	$0

0.0%	0.0%

98,508 $98,508

911,414 0 0

$911,414

$1,009,922 89.2%

0 $0

$0

0.0%

98,508 $98,508

911,414 0 0

$911,414

$1,009,922

0 $0

$0

98,508 $98,508

106,735 0 0

$106,735

$205,243

0 $0

$0

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

N/A	13.3 N/A                      N/A N/A                      N/A

N/A	13.3

N/A	25.5

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

N/A	N/A

118

Fund: 40 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

40 - SPECIAL RESERVE - CAPITAL PROJ	$31,000	$925,420	$1,257,545	$1,226,545	$332,126	3956.6	35.9
	
1000 - 1999 Certificated Personnel Salaries

1300 - Certificated Supervisors' and Administrators' Salaries

130008 - DIST ADM SAL                                                                               0 $0

1000 - 1999 Certificated Personnel Salaries                                                          $0 Percent of Total                                                                                        0.0%
2000 - 2999 Classified Personnel Salaries

2300 - Classified Supervisors' and Administrators' Salaries

230001 - CLASS MANAGEMENT SA                                                           0 $0

2900 - Other Classified Salaries

290050 - OTHER CLASS SUB	0

$0

2000 - 2999 Classified Personnel Salaries                                                              $0 Percent of Total                                                                                        0.0%
3000 - 3999 Employee Benefits

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED                                                                           0 $0

3202 - Public Employees' Retirement System, classified positions 320200 - PERS CLASSIFIED	0
$0

3301 - OASDI/Medicare/Alternative, certificated positions

330101 - MEDICARE CERT                                                                           0 $0

3302 - OASDI/Medicare/Alternative, classified positions

330200 - SOCIAL SECURITY CLASS	0 330201 - MEDICARE CLASS	0 330202 - SUPPLEMENTAL RETIREMENT CLASS	0

$0

0 $0

$0 0.0%

226,630 $226,630

0 $0

$226,630 24.5%

21,059 $21,059

19,921 $19,921

0 $0

5,967 3,286 0

$9,253

0 $0

$0 0.0%

113,315 $113,315

0 $0

$113,315 9.0%

10,529 $10,529

9,960 $9,960

0 $0

2,979 1,631 0

$4,611

0 $0

$0

113,315 $113,315

0 $0

$113,315

10,529 $10,529

9,960 $9,960

0 $0

2,979 1,631 0

$4,611

0 $0

$0

(113,315) ($113,315)

0 $0

($113,315)

(10,529) ($10,529)

(9,960) ($9,960)

0 $0

(2,987) (1,655) 0

($4,642)

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

N/A	N/A

N/A                  (50.0) N/A                  (50.0)

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

N/A	(50.0)

N/A                  (50.0) N/A                  (50.0)

N/A                  (50.0) N/A                  (50.0)

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

N/A	(50.1) N/A	(50.4) N/A                      N/A

N/A	(50.2)

119

Fund: 40 SubFund: -

3000 - 3999 Employee Benefits

3402 - Health & Welfare Benefits, classified positions

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

340211 - HEALTH CLASS	0 340212 - DENTAL CLASS	0 340213 - VISION CLASS	0 340214 - LIFE INS CLASS	0 340216 - DIS CLASS	0

$0

3501 - State Unemployment Insurance, certificated positions

350100 - SUI CERT                                                                                        0 $0

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS                                                                                       0 $0

3601 - Workers' Compensation Insurance, certificated positions

360100 - W/C CERT                                                                                      0 $0

3602 - Workers' Compensation Insurance, classified positions

360200 - W/C CLASS	0

$0

3702 - OPEB, Allocated, classified positions

370200 - RETIREE BENEFIT CLASSIFIED                                                     0 $0

3802 - PERS Reduction, classified positions

380200 - PERS REV LIM REDUC CLASS	0

$0

3901 - Other Benefits, certificated positions

390103 - SELF INSUR CERT                                                                          0 $0

3902 - Other Benefits, classified positions

390203 - SELF INSUR CLASS	0

26,166 1,990 396 216
0

$28,768

0 $0

113 $113

0 $0

2,720 $2,720

9,179 $9,179

0 $0

0 $0

907

10,466 796 158
86 0

$11,507

0 $0

56 $56

0 $0

1,360 $1,360

4,589 $4,589

0 $0

0 $0

453

10,466 796 158
86 0

$11,507

0 $0

56 $56

0 $0

1,360 $1,360

4,589 $4,589

0 $0

0 $0

453

(15,700) (1,194) (238) (130)
0

($17,261)

0 $0

(58) ($58)

0 $0

(1,360) ($1,360)

(4,589) ($4,589)

0 $0

0 $0

(453)

N/A	(60.0) N/A	(60.0) N/A	(60.0) N/A	(60.0) N/A                      N/A

N/A	(60.0)

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

N/A                  (50.9) N/A                  (50.9)

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

N/A                  (50.0) N/A                  (50.0)

N/A                  (50.0) N/A                  (50.0)

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

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

N/A	(50.0)

120

Fund: 40 SubFund: -

3000 - 3999 Employee Benefits

3902 - Other Benefits, classified positions

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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                           $907

$0	$91,918 0.0%                           9.9% 0.0%                         34.4%

0	0 0	0 0                        25,000 0	0

$0	$25,000

0                                  0 $0                               $0

$0	$25,000

0.0%	2.7%

0 $453

$43,066 3.4% 12.4%

795,320 0 13,189 0

$808,509

90,737 $90,737

$899,245

71.5%

0 $453

$43,066

795,320 0 13,189 0

$808,509

90,737 $90,737

$899,245

0 ($453)

($48,852)

795,320 0 (11,811) 0

$783,509

90,737 $90,737

$874,245

N/A                      N/A N/A                  (50.0)

N/A	(53.1)

N/A	N/A N/A	N/A N/A                  (47.2) N/A	N/A

N/A	3134.0

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

N/A	3497.0

121

Fund: 40 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5200 - Travel and Conferences

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

31,000 0

$31,000

0 $0

0 0

$0

291,000 0

$291,000

0 $0

0 0

$0

158,561 0

$158,561

0 $0

(426,021) 0

($426,021)

127,561 0

$127,561

0 $0

(426,021) 0

($426,021)

(132,439) 0

($132,439)

0 $0

(426,021) 0

($426,021)

411.5                  (45.5) N/A                      N/A

411.5	(45.5)

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

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

N/A	N/A

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES 580005 - LEGAL SERVICES 580009 - FEES / OTHER

5900 - Communications

590002 - PHONE CLASSIFIED

5000 - 5999 Services and Other Operating Expenditures

Percent of Total

0 0 0

$0

0 $0

$31,000

100.0%

0 0 0

$0

0 $0

$291,000

31.4%

38,500 0 0

$38,500

1,080 $1,080

($227,880)

-18.1%

38,500 0 0

$38,500

1,080 $1,080

($258,880)

38,500 0 0

$38,500

1,080 $1,080

($518,880)

N/A N/A N/A

N/A

N/A N/A

(835.1)

N/A N/A N/A

N/A

N/A N/A

(178.3)

122

Fund: 40 SubFund: -

6000 - 6999 Capital Outlay

6170 - Land Improvements

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

617000 - LAND IMPROVEMENTS

617002 - SITE IMPRV ARCH/CONSULTANT 617005 - SITE IMPRV PLAN/OTHER 617006 - SITE IMPRV CONSTRUCTION 617007 - SITE IMPRV TESTING
617008 - SITE IMPRV INSPECTORS

617014 - SITE IMPRV OTH CONSTRUCTION

6200 - Buildings and Improvements of Buildings

620000 - BLDG/IMPRV OF BLDG 620002 - PLAN ARCH/CONSULTANT 620005 - PLAN/OTHER

6400 - Equipment

640090 - EQUIPMENT $25,000+

6000 - 6999 Capital Outlay Percent of Total
7600 - 7629 Interfund Transfers Out

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

$0	$0

0	290,871 0                                  0 0                                  0

$0	$290,871

0                                  0 $0                               $0

$0	$290,871

0.0%	31.4%

0 0 0 0 0 0 0

$0

429,799 0 0

$429,799

0 $0

$429,799

34.2%

0 0 0 0 0 0 0

$0

429,799 0 0

$429,799

0 $0

$429,799

0 0 0 0 0 0 0

$0

138,928 0 0

$138,928

0 $0

$138,928

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	47.8 N/A                      N/A N/A                      N/A

N/A	47.8

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

N/A	47.8

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: -

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

51 - BOND INT & REDEMPTION FUND	$44,992,617	$44,992,617	$48,667,298	$3,674,681	$3,674,681	8.2	8.2
	
8300 - 8599 Other State Revenue

8571 - Voted Indebtedness Levies, Homeowners' Exemptions

857100 - VOTED INDEBT HOMEOWN EXEMPT	315,000

$315,000

315,000

$315,000

312,607

$312,607

(2,393)

($2,393)

(2,393)	(0.8)	(0.8)

($2,393)	(0.8)	(0.8)

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

0 $0

$315,000 0.7%

43,017,617 $43,017,617

800,000 $800,000

60,000 $60,000

500,000 $500,000

300,000

$300,000

0 $0

$315,000 0.7%

43,017,617 $43,017,617

800,000 $800,000

60,000 $60,000

500,000 $500,000

300,000

$300,000

4,187 $4,187

$316,794 0.7%

44,350,088 $44,350,088

866,383 $866,383

81,483 $81,483

1,161,589 $1,161,589

347,665

$347,665

4,187 $4,187

$1,794

1,332,471 $1,332,471

66,383 $66,383

21,483 $21,483

661,589 $661,589

47,665

$47,665

4,187 $4,187

$1,794

1,332,471 $1,332,471

66,383 $66,383

21,483 $21,483

661,589 $661,589

47,665

$47,665

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

0.6	0.6

3.1                       3.1 3.1                       3.1

8.3                       8.3 8.3                       8.3

35.8                     35.8 35.8                     35.8

132.3                   132.3 132.3                   132.3

15.9	15.9

15.9	15.9

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

0 $0

$44,677,617

99.3%

0 $0

$44,677,617 99.3%

124

0 $0

$46,807,208

96.2%

0 $0

$2,129,591

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

$2,129,591	4.8	4.8

Fund: 51 SubFund: -

8930 - 8979 All Other Financing Sources

8979 - All Other Financing Sources

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

897907 - PROCEEDS FROM OTHER BONDS

8930 - 8979 All Other Financing Sources

Percent of Total

0                                  0 $0                               $0

$0	$0

0.0%	0.0%

1,543,295 $1,543,295

$1,543,295

3.2%

1,543,295 $1,543,295

$1,543,295

1,543,295                      N/A                      N/A $1,543,295                     N/A                     N/A

$1,543,295	N/A	N/A

125

Fund: 51 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

51 - BOND INT & REDEMPTION FUND	$44,992,617	$44,992,617	$45,098,247	$105,630	$105,630	0.2	0.2
	
7000 - 7499 Other Outgo

7433 - Bond Redemptions

743300 - BOND REDEMPTIONS

7434 - Bond Interest and Other Service Charges 743400 - BOND INT/OTH SVC CHARGES

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

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

7600 - 7629 Interfund Transfers Out

Percent of Total

27,003,532 $27,003,532

17,989,085 $17,989,085

$44,992,617 100.0%

0 $0

$0

0.0%

27,003,532 $27,003,532

17,989,085 $17,989,085

$44,992,617 100.0%

0 $0

$0

0.0%

27,003,531 $27,003,531

18,004,941 $18,004,941

$45,008,472 99.8%

89,776 $89,776

$89,776

0.2%

(1) ($1)

15,856 $15,856

$15,855

89,776 $89,776

$89,776

(1)                       0.0                       0.0 ($1)                       0.0                       0.0

15,856                       0.1                       0.1 $15,856                       0.1                       0.1

$15,855	0.0	0.0

89,776                      N/A                      N/A $89,776                     N/A                     N/A

$89,776	N/A	N/A

126

Fund: 52 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

52 - DEBT SERVICE-BLENDED COMP UNIT	$0	$0	$1,662	$1,662	$1,662	N/A	N/A
	
8600 - 8799 Other Local Revenue

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

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

0                                  0                          1,662                          1,662 $0                               $0                        $1,662                        $1,662

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

$0	$0	$1,662	$1,662 N/A                            N/A                       100.0%

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

$0	$0	$0	$0

N/A	N/A	0.0%

1,662                      N/A                      N/A $1,662                     N/A                     N/A

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

$1,662	N/A	N/A

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

$0	N/A	N/A

127

Fund: 52 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

52 - DEBT SERVICE-BLENDED COMP UNIT	$0	$0	$82,988	$82,988	$82,988	N/A	N/A
	
5000 - 5999 Services and Other Operating Expenditures

5800 - Professional/Consulting Services and Operating Expenditures

580009 - FEES / OTHER

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

7438 - Debt Service - Interest

743800 - DEBT SERVICE/INTEREST

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

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

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

7600 - 7629 Interfund Transfers Out

Percent of Total

0                                  0                                  0 $0                               $0                               $0

$0                               $0                               $0 N/A                            N/A                           0.0%

0                                  0                                  0 $0                               $0                               $0

0                                  0                                  0 $0                               $0                               $0

$0                               $0                               $0 N/A                            N/A                           0.0%

0                                  0                        82,988 $0                               $0                     $82,988

$0	$0	$82,988

N/A	N/A	100.0%

0 $0

$0

0 $0

0 $0

$0

82,988 $82,988

$82,988

0                      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

82,988                      N/A                      N/A $82,988                     N/A                     N/A

$82,988	N/A	N/A

128

Fund: 67 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

67 - SELF INSURANCE FUND	$78,960,254	$78,045,087	$78,067,784	($892,470)	$22,697	(1.1)	0.0
	
8600 - 8799 Other Local Revenue

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

866200 - NET INC(DEC) FAIR VALUE INVEST

8699 - All Other Local Revenue

869900 - LOC OTHER REVENUE

869951 - EMPLOYER PAID RX DEDUCTION 869952 - EMPLOYER PAID HEALTH DEDUCTION 869953 - EMPLOYER PAID DENTAL DEDUCTION 869954 - EMPLOYER PAID VISION DEDUCTION 869955 - EMPLOYER PAID LIFE 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

0 $0

13,383 0
48,121,891 3,672,744 730,858
0 170,000
9,870,094 16,381,284

$78,960,254

$78,960,254 100.0%

0 $0

$0

0.0%

0 $0

11,349 0
48,390,359 3,685,202 733,337
0 170,000
9,944,528 15,110,312

$78,045,087

$78,045,087 100.0%

0 $0

$0

0.0%

0 $0

25,309 0
48,478,711 3,686,276 733,550
0 170,222
9,994,794 14,978,922

$78,067,784

$78,067,784 100.0%

0 $0

$0

0.0%

0 $0

11,926 0 356,820 13,532 2,692
0 222
124,700 (1,402,362)

($892,470)

($892,470)

0 $0

$0

0 $0

13,960 0 88,352 1,074 213
0 222
50,266 (131,390)

$22,697

$22,697

0 $0

$0

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

89.1                   123.0 N/A                      N/A 0.7                       0.2 0.4                       0.0 0.4                       0.0 N/A                      N/A 0.1                       0.1 1.3                       0.5 (8.6)                     (0.9)

(1.1)	0.0

(1.1)	0.0

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

N/A	N/A

129

Fund: 67 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

67 - SELF INSURANCE FUND	$78,960,254	$78,045,087	$78,067,784	($892,470)	$22,697	(1.1)	0.0
	
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%

136,207 0

$136,207

95,025 0

$95,025

$231,232

0.3%

0 $0

$0 0.0%

138,006 0

$138,006

97,510 0

$97,510

$235,516

0.3%

0                                  0 $0                               $0

$0	$0 0.0%

138,006                          1,799 0                                  0

$138,006	$1,799

97,510                          2,485 0                                  0

$97,510	$2,485

$235,516	$4,284

0.3%

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

$0	N/A	N/A

0                       1.3                       0.0 0                      N/A                      N/A

$0	1.3	0.0

0                       2.6                       0.0 0                      N/A                      N/A

$0	2.6	0.0

$0	1.9	0.0

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

52,443 $52,443

0 0

$0

48,752 $48,752

0 0

$0

48,752 $48,752

0 0

$0

(3,692) ($3,692)

0 0

$0

0                     (7.0)                       0.0 $0                    (7.0)                       0.0

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

$0	N/A	N/A

130

Fund: 67 SubFund: -

3000 - 3999 Employee Benefits

3302 - OASDI/Medicare/Alternative, classified positions

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

3501 - State Unemployment Insurance, certificated positions 350100 - SUI CERT

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS

14,336 3,353

$17,689

45,791 3,483 693 270 650

$50,886

0 $0

116

$116

14,602 3,415

$18,017

45,791 3,483 693 270 667

$50,903

0 $0

118

$118

14,060                          (277) 3,288                             (65)

$17,348	($341)

45,791                                  0 3,483                                  0 693                                  0 270                                  0 667                               17

$50,903	$17

0                                  0 $0                               $0

113	(2)

$113	($2)

(542)                     (1.9)                     (3.7) (127)                     (1.9)                     (3.7)

($669)	(1.9)	(3.7)

0	0.0	0.0 0	0.0	0.0 0	0.0	0.0 0	0.0	0.0 0	2.6	0.0

$0	0.0	0.0

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

(4)	(1.9)	(3.7)

($4)	(1.9)	(3.7)

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                                                                             2,775                          2,826                          2,826                               51 $2,775                        $2,826                        $2,826                             $51

3702 - OPEB, Allocated, classified positions

370200 - RETIREE BENEFIT CLASSIFIED	9,365	9,538	9,538	173

$9,365	$9,538	$9,538	$173

3901 - Other Benefits, certificated positions

390103 - SELF INSUR CERT                                                                          0                                  0                                  0                                  0 390104 - AB 1522 ACCRUAL                                                                        0                                  0                                  0                                  0

$0	$0	$0	$0

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

0                       1.9                       0.0 $0                       1.9                       0.0

0                       1.9                       0.0 $0                       1.9                       0.0

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

$0	N/A	N/A

131

Fund: 67 SubFund: -

3000 - 3999 Employee Benefits

3902 - Other Benefits, classified positions

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

390203 - SELF INSUR CLASS

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

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

430005 - FOOD/IN-HOUSE MEETINGS 430008 - SUPPLIES NON-CLASSROOM

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

4000 - 4999 Books and Supplies

Percent of Total

925 $925

$134,199 0.2% 0.5%

500 663,208

$663,708

1,000 $1,000

$664,708

0.8%

942 $942

$131,096 0.2% 0.5%

500 803,735

$804,235

1,000 $1,000

$805,235

1.0%

942 $942

$130,423 0.2% 0.5%

0 565,888

$565,888

0 $0

$565,888

0.7%

17 $17

($3,776)

(500) (97,320)

($97,820)

(1,000) ($1,000)

($98,820)

0 $0

($673)

(500) (237,847)

($238,347)

(1,000) ($1,000)

($239,347)

1.8 1.8

(2.8)

(100.0) (14.7)

(14.7)

(100.0) (100.0)

(14.9)

0.0 0.0

(0.5)

(100.0) (29.6)

(29.6)

(100.0) (100.0)

(29.7)

132

Fund: 67 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5200 - Travel and Conferences

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

520000 - CONF/TRAVEL                                                                               0                                  0                                  0                                  0 $0                               $0                               $0                               $0

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

560005 - RENTAL                                                                                          0                                  0                                  0                                  0 $0                               $0                               $0                               $0

5710 - Transfers of Direct Costs

571042 - DIRECT COST/HEALTH-HLTH CNTR                                           0                                  0                                  0                                  0 $0                               $0                               $0                               $0

5750 - Transfers of Direct Costs - Interfund

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

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

0	N/A	N/A

$0	N/A	N/A

575030 - DIRECT COST/FOOD SVC INTERFUND 575040 - DIRECT COST/GAD/INTERF

0                                  0 500                             500

$500	$500

0                                  0 0                          (500)

$0	($500)

0                      N/A (500)                (100.0)

($500)	(100.0)

N/A (100.0)

(100.0)

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES 580005 - LEGAL SERVICES
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

1,015,312 32,500 18,064,559 55,386,250 3,897,978 819,194
0 170,000
(1,458,388)

$77,927,405

0 810
1,400

$2,210

$77,930,115

98.7%

1,226,103 32,500 18,216,623 52,745,158 4,122,173 753,933
0 170,000 (395,960)

$76,870,530

0 810
1,400

$2,210

$76,873,240

98.5%

1,538,981 0 17,310,952 48,802,388 3,880,422 802,201
0 31,574
4,767,382

$77,133,900

0 810
1,247

$2,057

$77,135,957

98.8%

523,669 (32,500) (753,607) (6,583,862) (17,556) (16,993)
0 (138,426) 6,225,770

($793,505)

0 0
(153)

($153)

($794,158)

312,878 (32,500) (905,671) (3,942,770) (241,751) 48,268
0 (138,426) 5,163,342

$263,370

0 0
(153)

($153)

$262,717

51.6 (100.0) (4.2) (11.9) (0.5) (2.1) N/A (81.4) (426.9)

(1.0)

N/A 0.0 (10.9)

(6.9)

(1.0)

25.5 (100.0) (5.0) (7.5) (5.9) 6.4 N/A (81.4)
(1304.0)

0.3

N/A 0.0 (10.9)

(6.9)

0.3

133

Fund: 67 SubFund: -

7600 - 7629 Interfund Transfers Out

7619 - Other Authorized Interfund Transfers Out

Annual Budget Change Report Fiscal Year 7/1/2020 - 6/30/2021

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

7600 - 7629 Interfund Transfers Out

Percent of Total

0                                  0                                  0                                  0 0                                  0                                  0                                  0

$0	$0	$0	$0

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

$0	N/A	N/A

$0	N/A	N/A

134