Clovis Unified Fresno County

2022-23 Budget, July 1 Criteria and Standards Review 01CS

10621170000000 Form 01CS
D8B6Y5A9PJ(2022-23)

Provide methodology and assumptions used to estimate ADA, enrollment, revenues, expenditures, reserves and fund balance, and multiyear

commitments (including cost-of-living adjustments).

Deviations from the standards must be explained and may affect the approval of the budget.

CRITERIA AND STANDARDS

1.	CRITERION: Average Daily Attendance

STANDARD: Funded average daily attendance (ADA) has not been overestimated in 1) the first prior fiscal year OR in 2) two or more of the

previous three fiscal years by more than the following percentage levels:

Percentage Level

3.0%

2.0%

1.0%

District ADA

0 to 300

301 to 1,000

1,001 and over

District ADA (Form A, Estimated P-2 ADA column, lines A4 and C4):

District's ADA Standard Percentage Level:

40,718.22
	
1.0%

1A. Calculating the District's ADA Variances

DATA ENTRY: For the Third, Second, and First Prior Years, enter Estimated Funded ADA in the Original Budget Funded ADA column; enter district regular ADA and charter school ADA corresponding to financial data reported in the General Fund, only, for the Third, Second, and First Prior Years. All other data are extracted.

Fiscal Year

Original Budget

Funded ADA

(Form A, Lines A4

and C4)

Estimated/Unaudited Actuals

Funded ADA

(Form A, Lines A4

and C4)

ADA Variance Level

(If Budget is greater

than Actuals, else N/A)	Status

Third Prior Year (2019-20)

District Regular

Charter School

Total ADA

41,558

41,560
			
	392
	468
			
	41,950
	42,028
	N/A
	Met
	
Second Prior Year (2020-21)

District Regular

Charter School

Total ADA

41,560

41,560
			
	462
	462
			
	42,022
	42,022
	0.0%
	Met
	
First Prior Year (2021-22)

District Regular

Charter School

Total ADA

41,560

41,544
			
	516
	745
			
	42,076
	42,289
	N/A
	Met
	
Budget Year (2022-23)

District Regular

Charter School

Total ADA

41,260
		
	634
		
	41,894

1B. Comparison of District ADA to the Standard

DATA ENTRY: Enter an explanation if the standard is not met.

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 1 of 29

Printed: 6/14/2022 11:21:57 AM Form Last Revised: 6/9/2022 11:12:05 PM -07:00
Submission Number: D8B6Y5A9PJ

Clovis Unified Fresno County

2022-23 Budget, July 1 Criteria and Standards Review 01CS

10621170000000 Form 01CS
D8B6Y5A9PJ(2022-23)

1a.	STANDARD MET - Funded ADA has not been overestimated by more than the standard percentage level for the first prior year.

Explanation:

(required if NOT met)

1b.

2.

STANDARD MET - Funded ADA has not been overestimated by more than the standard percentage level for two or more of the previous three years.

Explanation:

(required if NOT met)

CRITERION: Enrollment

STANDARD: Projected enrollment has not been overestimated in 1) the first prior fiscal year OR in 2) two or more of the previous three fiscal years

by more than the following percentage levels:

Percentage Level

3.0%

2.0%

1.0%

District ADA

0 to 300

301 to 1,000

1,001 and over

District ADA (Form A, Estimated P-2 ADA column, lines A4 and C4):

District's Enrollment Standard Percentage Level:

40,718.2

1.0%

2A. Calculating the District's Enrollment Variances

DATA ENTRY: Enter data in the Enrollment, Budget, column for all fiscal years and in the Enrollment, CBEDS Actual column for the First Prior Year; all other data are extracted or calculated. CBEDS Actual enrollment data preloaded in the District Regular lines will include both District Regular and Charter School enrollment. Districts will need to adjust the District Regular enrollment lines and the Charter School enrollment lines accordingly. Enter district regular enrollment and charter school enrollment corresponding to financial data reported in the General Fund, only, for all fiscal years.

Enrollment

Fiscal Year	Budget	CBEDS Actual

Enrollment Variance Level

(If Budget is greater

than Actual, else N/A)	Status

Third Prior Year (2019-20)

District Regular

Charter School

Total Enrollment

43,207

43,212
			
	447
	447
			
	43,654
	43,659
	N/A
	Met
	
Second Prior Year (2020-21)

District Regular

Charter School

Total Enrollment

42,276

42,278
			
	515
	515
			
	42,791
	42,793
	N/A
	Met
	
First Prior Year (2021-22)

District Regular

Charter School

Total Enrollment

43,047

41,959
			
	516
	745
			
	43,563
	42,704
	2.0%
	Not Met

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 2 of 29

Printed: 6/14/2022 11:21:57 AM Form Last Revised: 6/9/2022 11:12:05 PM -07:00
Submission Number: D8B6Y5A9PJ

Clovis Unified Fresno County

2022-23 Budget, July 1 Criteria and Standards Review 01CS

10621170000000 Form 01CS
D8B6Y5A9PJ(2022-23)

Budget Year (2022-23)

District Regular

Charter School

Total Enrollment

41,975
		
	634
		
	42,609

2B. Comparison of District Enrollment to the Standard

DATA ENTRY: Enter an explanation if the standard is not met.

STANDARD NOT MET - Enrollment was estimated above the standard for the first prior year. Provide reasons for the overestimate, a 1a.	description of the methods and assumptions used in projecting enrollment, and what changes will be made to improve the accuracy of
projections in this area.

Explanation:

(required if NOT met)

The District was hopeful all students who left during the pandemic for private, online, or home schools

would return. Unfortunately this did not come to fruition.

1b.

3.

STANDARD MET - Enrollment has not been overestimated by more than the standard percentage level for two or more of the previous three years.

Explanation:

(required if NOT met)

CRITERION: ADA to Enrollment

STANDARD: Projected second period (P-2) average daily attendance (ADA) to enrollment ratio for any of the budget year or two subsequent fiscal years has not increased from the historical average ratio from the three prior fiscal years by more than one half of one percent (0.5%).

3A. Calculating the District's ADA to Enrollment Standard

DATA ENTRY: All data are extracted or calculated. Data should reflect district regular and charter school ADA/enrollment corresponding to financial data reported in the General Fund, only, for all fiscal years.

Fiscal Year

P-2 ADA

Estimated/Unaudited Actuals

(Form A, Lines A4

and C4)

Enrollment

CBEDS Actual

(Criterion 2, Item

2A)

Historical Ratio

of ADA to Enrollment

Third Prior Year (2019-20)

District Regular

Charter School

Total ADA/Enrollment

41,560

43,212
		
	468
	447
		
	42,028
	43,659
	96.3%
	
Second Prior Year (2020-21)

District Regular

Charter School

Total ADA/Enrollment

41,560

42,278
		
	462
	515
		
	42,022
	42,793
	98.2%
	
First Prior Year (2021-22)

District Regular

Charter School

Total ADA/Enrollment

38,616

41,959
		
	745
	745
		
	39,361
	42,704
	92.2%
	
Historical Average Ratio:
	95.5%

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 3 of 29

Printed: 6/14/2022 11:21:57 AM Form Last Revised: 6/9/2022 11:12:05 PM -07:00
Submission Number: D8B6Y5A9PJ

Clovis Unified Fresno County

2022-23 Budget, July 1 Criteria and Standards Review 01CS

10621170000000 Form 01CS
D8B6Y5A9PJ(2022-23)

District's ADA to Enrollment Standard (historical average ratio plus 0.5%):	96.0%

3B. Calculating the District's Projected Ratio of ADA to Enrollment

DATA ENTRY: Enter data in the Estimated P-2 ADA column for the two subsequent years. Enter data in the Enrollment column for the two subsequent years. Data should reflect district regular and charter school ADA/enrollment corresponding to financial data reported in the General Fund only, for all fiscal years. All other data are extracted or calculated.

Fiscal Year

Estimated P-2 ADA

Budget

(Form A, Lines A4

and C4)

Enrollment

Budget/Projected

(Criterion 2, Item

2A)

Ratio of ADA to

Enrollment

Status

Budget Year (2022-23)

District Regular

Charter School

Total ADA/Enrollment

40,084

41,975
			
	634
	634
			
	40,718
	42,609
	95.6%
	Met
	
1st Subsequent Year (2023-24)

District Regular

Charter School

Total ADA/Enrollment

40,734

42,353
			
	589
	647
			
	41,322
	43,000
	96.1%
	Not Met
	
2nd Subsequent Year (2024-25)

District Regular

Charter School

Total ADA/Enrollment

41,040

42,742
			
	600
	660
			
	41,641
	43,402
	95.9%
	Met

3C. Comparison of District ADA to Enrollment Ratio to the Standard

DATA ENTRY: Enter an explanation if the standard is not met.

1a.

STANDARD NOT MET - Projected P-2 ADA to enrollment ratio is above the standard for one or more of the budget or two subsequent

fiscal years. Provide reasons why the projected ratio exceeds the district's historical average ratio by more than 0.5%.

Explanation:
The District is projecting to return to pre-pandemic attendance rates. (required if NOT met)

4.	CRITERION: LCFF Revenue

STANDARD: Projected local control funding formula (LCFF) revenue for any of the budget year or two subsequent fiscal years has not changed from the prior fiscal year by more than the change in population, plus the district's gap funding or cost-of-living adjustment (COLA)¹ and its economic recovery target payment, plus or minus one percent.

For basic aid districts, projected LCFF revenue has not changed from the prior fiscal year by more than the percent change in property tax revenues plus or minus one percent.

For districts funded by necessary small school formulas, projected LCFF revenue has not changed from the prior fiscal year amount by more than the district's gap funding or COLA¹ and its economic recovery target payment, plus or minus one percent.

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 4 of 29

Printed: 6/14/2022 11:21:57 AM Form Last Revised: 6/9/2022 11:12:05 PM -07:00
Submission Number: D8B6Y5A9PJ

Clovis Unified Fresno County

2022-23 Budget, July 1 Criteria and Standards Review 01CS

10621170000000 Form 01CS
D8B6Y5A9PJ(2022-23)

¹ Districts that are already at or above their LCFF target funding as described in Education Code Section 42238.03(d) receive no gap funding. These districts have a COLA applied to their LCFF target, but their year-over-year revenue increase might be less than the statutory COLA due to certain local factors and components of the funding formula.

4A. District's LCFF Revenue Standard

Indicate which standard applies:

LCFF Revenue

Basic Aid

Necessary Small School

The District must select which LCFF revenue standard applies.

LCFF Revenue Standard selected:	LCFF Revenue

4A1. Calculating the District's LCFF Revenue Standard

DATA ENTRY: Enter data in Step 1a for the two subsequent fiscal years. All other data is extracted or calculated. Enter data for Steps 2a through 2b1. All other data is calculated.

Note: Due to the full implementation of LCFF, gap funding and the economic recovery target increment payment amounts are no longer applicable.

Projected LCFF Revenue

Prior Year

Step 1 - Change in Population	(2021-22)

Budget Year

(2022-23)

1st Subsequent Year

(2023-24)

2nd Subsequent Year

(2024-25)

a.	ADA (Funded)

(Form A, lines A6 and C4)

b.	Prior Year ADA (Funded)

c.	Difference (Step 1a minus Step 1b)

d.	Percent Change Due to Population

(Step 1c divided by Step 1b)

42,288.53

41,893.63

41,322.20

41,640.75
	
	42,288.53
	41,893.63
	41,322.20
	
	(394.90)
	(571.43)
	318.55

(.93%)

(1.36%)

.77%

Step 2 - Change in Funding Level

a.	Prior Year LCFF Funding

b1.	COLA percentage

b2.	COLA amount (proxy for purposes of this criterion)

c.	Percent Change Due to Funding Level

(Step 2b2 divided by Step 2a)

414,478,599.00
	455,232,685.00
	475,258,994.00
	
9.85%
	5.38%
	4.02%
	
40,826,142.00
	24,491,518.45
	19,105,411.56

9.9%

5.4%

4.0%

Step 3 - Total Change in Population and Funding Level

(Step 1d plus Step 2c)

LCFF Revenue Standard (Step 3, plus/minus 1%):

8.9%

4.0%

4.8%

7.92% to 9.92%
	
3.02% to 5.02%
	3.79% to 5.79%

4A2. Alternate LCFF Revenue Standard - Basic Aid

DATA ENTRY: If applicable to your district, input data in the 1st and 2nd Subsequent Year columns for projected local property taxes; all other data are extracted or calculated.

Basic Aid District Projected LCFF Revenue

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 5 of 29

Printed: 6/14/2022 11:21:57 AM Form Last Revised: 6/9/2022 11:12:05 PM -07:00
Submission Number: D8B6Y5A9PJ

Clovis Unified Fresno County

2022-23 Budget, July 1 Criteria and Standards Review 01CS

10621170000000 Form 01CS
D8B6Y5A9PJ(2022-23)

Prior Year

(2021-22)

Budget Year

(2022-23)

1st Subsequent Year

(2023-24)

2nd Subsequent Year

(2024-25)

Projected Local Property Taxes

(Form 01, Objects 8021 - 8089)

Percent Change from Previous Year

previous y

97,668,781.00

93,454,933.00

93,454,933.00

93,454,933.00

Basic Aid Standard (percent change from
ear, plus/minus 1%):
	N/A
	N/A
	N/A

N/A

N/A

N/A

4A3. Alternate LCFF Revenue Standard - Necessary Small School

DATA ENTRY: All data are extracted or calculated.

Necessary Small School District Projected LCFF Revenue

Budget Year

(2022-23)

1st Subsequent Year

(2023-24)

2nd Subsequent Year

(2024-25)

Necessary Small School Standard

(COLA Step 2c, plus/minus 1%):

N/A

N/A

N/A

4B. Calculating the District's Projected Change in LCFF Revenue

DATA ENTRY: Enter data in the 1st and 2nd Subsequent Year columns for LCFF Revenue; all other data are extracted or calculated.

Prior Year

(2021-22)

Budget Year

(2022-23)

1st Subsequent Year

(2023-24)

2nd Subsequent Year

(2024-25)

LCFF Revenue

(Fund 01, Objects 8011, 8012, 8020-8089)

District's Projected Chan

LCF

416,497,128.00

457,000,871.00

477,180,234.00

500,615,955.00
	
ge in LCFF Revenue:

F Revenue Standard

Status:
	9.72%
	4.42%
	4.91%

7.92% to 9.92%
	
3.02% to 5.02%
	3.79% to 5.79%
	
	Met
	Met
	Met

4C. Comparison of District LCFF Revenue to the Standard

DATA ENTRY: Enter an explanation if the standard is not met.

1a.	STANDARD MET - Projected change in LCFF revenue has met the standard for the budget and two subsequent fiscal years.

Explanation:

(required if NOT met)

5.	CRITERION: Salaries and Benefits

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 6 of 29

Printed: 6/14/2022 11:21:57 AM Form Last Revised: 6/9/2022 11:12:05 PM -07:00
Submission Number: D8B6Y5A9PJ

Clovis Unified Fresno County

2022-23 Budget, July 1 Criteria and Standards Review 01CS

10621170000000 Form 01CS
D8B6Y5A9PJ(2022-23)

STANDARD: Projected ratio of total unrestricted salaries and benefits to total unrestricted general fund expenditures for any of the budget year or two subsequent fiscal years has not changed from the historical average ratio from the three prior fiscal years by more than the greater of three percent or the district's required reserves percentage.

5A. Calculating the District's Historical Average Ratio of Unrestricted Salaries and Benefits to Total Unrestricted General Fund Expenditures

DATA ENTRY: All data are extracted or calculated.

Estimated/Unaudited Actuals - Unrestricted

(Resources 0000-1999)	Ratio

Fiscal Year

Salaries and Benefits

(Form 01, Objects

1000-3999)

Total Expenditures

(Form 01, Objects

1000-7499)

of Unrestricted Salaries and Benefits

to Total Unrestricted

Expenditures

Third Prior Year (2019-20)

Second Prior Year (2020-21)

First Prior Year (2021-22)
	314,836,965.43
	359,548,002.97
	87.6%
	
	308,723,499.69
	352,178,702.06
	87.7%
	
	341,731,912.10
	399,234,683.50
	85.6%
	
Historical Average Ratio:
	86.9%

Budget Year

(2022-23)

1st Subsequent Year

(2023-24)

2nd Subsequent Year

(2024-25)

District's Reserve Standard Percentage (Criterion 10B, Line 4):

District's Salaries and Benefits Standard

(historical average ratio, plus/minus the greater

of 3% or the district's reserve standard percentage):

2.0%
	2.0%
	2.0%

83.9% to 89.9%

83.9% to 89.9%

83.9% to 89.9%

5B. Calculating the District's Projected Ratio of Unrestricted Salaries and Benefits to Total Unrestricted General Fund Expenditures

DATA ENTRY: If Form MYP exists, Unrestricted Salaries and Benefits, and Total Unrestricted Expenditures data for the 1st and 2nd Subsequent Years will be extracted; if not,

enter data for the two subsequent years. All other data are extracted or calculated.

Budget - Unrestricted

(Resources 0000-1999)

Fiscal Year

Salaries and Benefits

(Form 01, Objects 1000-3999)

(Form MYP, Lines

B1-B3)

Total Expenditures

(Form 01, Objects 1000-7499)

(Form MYP, Lines

B1-B8, B10)

Ratio

of Unrestricted Salaries and Benefits

to Total Unrestricted

Expenditures

Status

Budget Year (2022-23)

1st Subsequent Year (2023-24)

2nd Subsequent Year (2024-25)
	344,423,537.55
	452,755,306.52
	76.1%
	Not Met
	
	370,153,815.52
	426,372,797.32
	86.8%
	Met
	
	380,300,574.52
	438,881,090.52
	86.7%
	Met

5C. Comparison of District Salaries and Benefits Ratio to the Standard

DATA ENTRY: Enter an explanation if the standard is not met.

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 7 of 29

Printed: 6/14/2022 11:21:57 AM Form Last Revised: 6/9/2022 11:12:05 PM -07:00
Submission Number: D8B6Y5A9PJ

Clovis Unified Fresno County

2022-23 Budget, July 1 Criteria and Standards Review 01CS

10621170000000 Form 01CS
D8B6Y5A9PJ(2022-23)

1a.

STANDARD NOT MET - Projected ratio(s) of unrestricted salary and benefit costs to total unrestricted expenditures are outside the standard in one or more of the budget or two subsequent fiscal years. Provide reasons why the projection(s) exceed the standard, a description of the methods and assumptions used in projecting salaries and benefits, and what changes, if any, will be made to bring the
projected salary and benefit costs within the standard.

Explanation:

(required if NOT met)

The District budgeted projected one-time State discretionary dollars in a supplies holding account for Adopted Budget. Funds will be allocated to the appropriate expenditure classification upon receiving
details related to allowable uses from the State and a plan approved by District stakeholders.

6.	CRITERION: Other Revenues and Expenditures

STANDARD: Projected operating revenues (including federal, other state, and other local) or expenditures (including books and supplies,

and services and other operating), for any of the budget year or two subsequent fiscal years, have not changed from the prior fiscal year amount by more than the percentage change in population and the funded cost-of-living adjustment (COLA) plus or minus ten percent.

For each major object category, changes that exceed the percentage change in population and the funded COLA plus or minus five percent must be explained.

6A. Calculating the District's Other Revenues and Expenditures Standard Percentage Ranges

DATA ENTRY: All data are extracted or calculated.

Budget Year

(2022-23)

1st Subsequent Year

(2023-24)

2nd Subsequent Year

(2024-25)

1. District's Change in Population and Funding Level

(Criterion 4A1, Step 3):

2. District's Other Revenues and Expenditures

Standard Percentage Range (Line 1, plus/minus 10%):

3. District's Other Revenues and Expenditures

Explanation Percentage Range (Line 1, plus/minus 5%):

8.92%

4.02%

4.79%

-1.08% to 18.92%

-5.98% to 14.02%

-5.21% to 14.79%

3.92% to 13.92%

-0.98% to 9.02%

-0.21% to 9.79%

6B. Calculating the District's Change by Major Object Category and Comparison to the Explanation Percentage Range (Section 6A, Line 3)

DATA ENTRY: If Form MYP exists, the 1st and 2nd Subsequent Year data for each revenue and expenditure section will be extracted; if not, enter data for the two subsequent

years. All other data are extracted or calculated.

Explanations must be entered for each category if the percent change for any year exceeds the district's explanation percentage range.

Object Range / Fiscal Year	Amount

Federal Revenue (Fund 01, Objects 8100-8299) (Form MYP, Line A2)

Percent Change

Over Previous Year

Change Is Outside

Explanation

Range

First Prior Year (2021-22)

Budget Year (2022-23)

1st Subsequent Year (2023-24)

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 8 of 29

56,193,372.10
		
75,862,691.81
	35.00%
	Yes
	
17,560,008.00
	(76.85%)
	Yes
	
Printed: 6/14/2022 11:21:57 AM Form Last Revised: 6/9/2022 11:12:05 PM -07:00
Submission Number: D8B6Y5A9PJ

Clovis Unified Fresno County

2022-23 Budget, July 1 Criteria and Standards Review 01CS

10621170000000 Form 01CS
D8B6Y5A9PJ(2022-23)

2nd Subsequent Year (2024-25)

17,560,008.00
	0.00%
	No

Explanation:

(required if Yes)

The 2021-22 and 2022-23 budget includes one-time COVID relief funds. Beginning in 2023-24 we are

projected to return to regular, ongoing federal revenue projections.

First Prior Year (2021-22)

Budget Year (2022-23)

1st Subsequent Year (2023-24)

2nd Subsequent Year (2024-25)

Other State Revenue (Fund 01, Objects 8300-8599) (Form MYP, Line A3)

96,028,382.21
		
138,005,712.52
	43.71%
	Yes
	
79,251,667.00
	(42.57%)
	Yes
	
79,339,704.00
	.11%
	No

Explanation:

(required if Yes)

2021-22 and 2022-23 budget includes one-time COVID relief funds. Beginning in 2023-24 we are

projected to return to regular, ongoing federal revenue projections.

First Prior Year (2021-22)

Budget Year (2022-23)

1st Subsequent Year (2023-24)

2nd Subsequent Year (2024-25)

Other Local Revenue (Fund 01, Objects 8600-8799) (Form MYP, Line A4)

16,813,623.51
		
15,483,557.47
	(7.91%)
	Yes
	
15,483,556.00
	0.00%
	No
	
15,483,556.00
	0.00%
	No

Explanation:

(required if Yes)

The 2021-22 budget included increased interest revenues. The District had elevated cash as a result of one-time revenue sources. For the 2022-23 budget the District is projecting interest revenues along
with all other local revenues conservatively at Adopted.

First Prior Year (2021-22)

Budget Year (2022-23)

1st Subsequent Year (2023-24)

2nd Subsequent Year (2024-25)

Books and Supplies (Fund 01, Objects 4000-4999) (Form MYP, Line B4)

68,384,442.15
		
127,937,739.53
	87.09%
	Yes
	
33,118,297.00
	(74.11%)
	Yes
	
35,432,725.00
	6.99%
	No

Explanation:

(required if Yes)

A significant amount of one-time covid relief funds and the proposed State discretionary grant is budgeted in a supplies holding account for Adopted. These funds will be reclassed throughout the year. The difference between 2024-25 and 2023-24 is projected inflation for normal, ongoing supplies
and equipment needs.

First Prior Year (2021-22)

Budget Year (2022-23)

1st Subsequent Year (2023-24)

2nd Subsequent Year (2024-25)

Services and Other Operating Expenditures (Fund 01, Objects 5000-5999) (Form MYP, Line B5)

48,140,983.18
		
42,549,152.04
	(11.62%)
	Yes
	
39,532,858.00
	(7.09%)
	Yes
	
40,256,620.53
	1.83%
	No

Explanation:

(required if Yes)

A significant amount of one-time covid relief funds are budgeted in a contracted services holding account. Additionally, the significant increase to Routine Restricted Maintenance contribution was budgeted in a non-capital improvement account for the Adopted Budget. Funds will be reclassed as
they are allocated to approved expenditures.

6C. Calculating the District's Change in Total Operating Revenues and Expenditures (Section 6A, Line 2)

DATA ENTRY: All data are extracted or calculated.

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 9 of 29

Printed: 6/14/2022 11:21:57 AM Form Last Revised: 6/9/2022 11:12:05 PM -07:00
Submission Number: D8B6Y5A9PJ

Clovis Unified Fresno County

2022-23 Budget, July 1 Criteria and Standards Review 01CS

10621170000000 Form 01CS
D8B6Y5A9PJ(2022-23)

Percent Change

Object Range / Fiscal Year	Amount	Over Previous Year	Status

First Prior Year (2021-22)

Budget Year (2022-23)

1st Subsequent Year (2023-24)

2nd Subsequent Year (2024-25)

First Prior Year (2021-22)

Budget Year (2022-23)

1st Subsequent Year (2023-24)

2nd Subsequent Year (2024-25)

Total Federal, Other State, and Other Local Revenue (Criterion 6B)

169,035,377.82
		
229,351,961.80
	35.68%
	Not Met
	
112,295,231.00
	(51.04%)
	Not Met
	
112,383,268.00
	.08%
	Met

Total Books and Supplies, and Services and Other Operating Expenditures (Criterion 6B)

116,525,425.33
		
170,486,891.57
	46.31%
	Not Met
	
72,651,155.00
	(57.39%)
	Not Met
	
75,689,345.53
	4.18%
	Met

6D. Comparison of District Total Operating Revenues and Expenditures to the Standard Percentage Range

DATA ENTRY: Explanations are linked from Section 6B if the status in Section 6C is not met; no entry is allowed below.

1a.

STANDARD NOT MET - Projected total operating revenues have changed by more than the standard in one or more of the budget or two subsequent fiscal years. Reasons for the projected change, descriptions of the methods and assumptions used in the projections, and what changes, if any, will be made to bring the projected operating revenues within the standard must be entered in Section 6A above
and will also display in the explanation box below.

Explanation:

Federal Revenue

(linked from 6B

if NOT met)

Explanation:

Other State Revenue

(linked from 6B

if NOT met)

Explanation:

Other Local Revenue

(linked from 6B

if NOT met)

The 2021-22 and 2022-23 budget includes one-time COVID relief funds. Beginning in 2023-24 we are projected to return to regular, ongoing federal revenue projections.

2021-22 and 2022-23 budget includes one-time COVID relief funds. Beginning in 2023-24 we are projected to return to regular, ongoing federal revenue projections.

The 2021-22 budget included increased interest revenues. The District had elevated cash as a result of one-time revenue sources. For the 2022-23 budget the District is projecting interest revenues along
with all other local revenues conservatively at Adopted.

1b.

STANDARD NOT MET - Projected total operating expenditures have changed by more than the standard in one or more of the budget or two subsequent fiscal years. Reasons for the projected change, descriptions of the methods and assumptions used in the projections, and what changes, if any, will be made to bring the projected operating expenditures within the standard must be entered in Section 6A
above and will also display in the explanation box below.

Explanation:

Books and Supplies

(linked from 6B

A significant amount of one-time covid relief funds and the proposed State discretionary grant is budgeted in a supplies holding account for Adopted. These funds will be reclassed throughout the year. The difference between 2024-25 and 2023-24 is projected inflation for normal, ongoing supplies
and equipment needs.

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 10 of 29

Printed: 6/14/2022 11:21:57 AM Form Last Revised: 6/9/2022 11:12:05 PM -07:00
Submission Number: D8B6Y5A9PJ

Minimum

Clovis Unified Fresno County

2022-23 Budget, July 1 Criteria and Standards Review 01CS

10621170000000 Form 01CS
D8B6Y5A9PJ(2022-23)

if NOT met)

Explanation:

Services and Other Exps

(linked from 6B

if NOT met)

A significant amount of one-time covid relief funds are budgeted in a contracted services holding account. Additionally, the significant increase to Routine Restricted Maintenance contribution was budgeted in a non-capital improvement account for the Adopted Budget. Funds will be reclassed as
they are allocated to approved expenditures.

7.	CRITERION: Facilities Maintenance

STANDARD: Confirm that the annual contribution for facilities maintenance funding is not less than the amount required pursuant to Education Code Section 17070.75, if applicable, and that the district is providing adequately to preserve the functionality of its facilities for their normal life in accordance with Education Code sections 52060(d)(1) and 17002(d)(1).

Determining the District's Compliance with the Contribution Requirement for EC Section 17070.75 - Ongoing and Major Maintenance/Restricted Maintenance Account (OMMA/RMA)

EC Section 17070.75 requires the district to deposit into the account a minimum amount equal to or greater than three percent of the NOTE:	total general fund expenditures and other financing uses for that fiscal year. Statute exludes the following resource codes from the total
general fund expenditures calculation: 3210, 3212, 3213, 3214, 3215, 3216, 3218, 3219, 5316, 7027, and 7690.

DATA ENTRY: Click the appropriate Yes or No button for special education local plan area (SELPA) administrative units (AUs); all other data are extracted or calculated. If standard is not met, enter an X in the appropriate box and enter an explanation, if applicable.

1.

a. For districts that are the AU of a SELPA, do you choose to exclude revenues that are passed through to participating members of

the SELPA from the OMMA/RMA required minimum contribution calculation?	No

b. Pass-through revenues and apportionments that may be excluded from the OMMA/RMA calculation per EC Section 17070.75(b)(2)(D)

(Fund 10, resources 3300-3499, 6500-6540 and 6546, objects 7211-7213 and 7221-7223)	0.00

2.     Ongoing and Major Maintenance/Restricted Maintenance Account

a. Budgeted Expenditures and Other Financing Uses (Form 01, objects 1000-7999, exclude resources 3210, 3212, 3213, 3214, 3215, 3216, 3218, 3219, 5316, 7027, and 7690)

b. Plus: Pass-through Revenues and Apportionments (Line 1b, if line 1a is No)

c. Net Budgeted Expenditures and Other

Financing Uses

584,697,129.26

0.00	3% Required	Budgeted Contribution¹

Contribution	to the Ongoing and Major

(Line 2c times 3%)	Maintenance Account	Status

584,697,129.26

17,540,913.88

17,952,720.00
	
Met

¹ Fund 01, Resource 8150, Objects 8900-8999

If standard is not met, enter an X in the box that best describes why the minimum required contribution was not made:

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 11 of 29

Printed: 6/14/2022 11:21:57 AM Form Last Revised: 6/9/2022 11:12:05 PM -07:00
Submission Number: D8B6Y5A9PJ

Clovis Unified Fresno County

2022-23 Budget, July 1 Criteria and Standards Review 01CS

10621170000000 Form 01CS
D8B6Y5A9PJ(2022-23)

Not applicable (district does not participate in the Leroy F. Greene School Facilities Act of 1998)

Exempt (due to district's small size [EC Section 17070.75 (b)(2)(E)])

Other (explanation must be provided)

Explanation:

(required if NOT met

and Other is marked)

8.	CRITERION: Deficit Spending

STANDARD: Unrestricted deficit spending (total unrestricted expenditures and other financing uses is greater than total unrestricted revenues and other financing sources) as a percentage of total unrestricted expenditures and other financing uses, has not exceeded one-third of the district's available reserves¹ as a percentage of total expenditures and other financing uses² in two out of three prior fiscal years.

8A. Calculating the District's Deficit Spending Standard Percentage Levels

DATA ENTRY: All data are extracted or calculated.

Third Prior Year

(2019-20)

Second Prior Year

(2020-21)

First Prior Year

(2021-22)

1.	District's Available Reserve Amounts (resources 0000-1999)

a. Stabilization Arrangements

(Funds 01 and 17, Object 9750)

b. Reserve for Economic Uncertainties

(Funds 01 and 17, Object 9789)

c. Unassigned/Unappropriated

(Funds 01 and 17, Object 9790)

d. Negative General Fund Ending Balances in Restricted

Resources (Fund 01, Object 979Z, if negative, for each of

resources 2000-9999)

e. Available Reserves (Lines 1a through 1d)

2.	Expenditures and Other Financing Uses

a. District's Total Expenditures and Other Financing Uses

(Fund 01, objects 1000-7999)

b. Plus: Special Education Pass-through Funds (Fund 10, resources

3300-3499, 6500-6540 and 6546, objects 7211-7213 and 7221-7223)

c. Total Expenditures and Other Financing Uses

(Line 2a plus Line 2b)

3.	District's Available Reserve Percentage

(Line 1e divided by Line 2c)

0.00

0.00

66,485,095.00

0.00

0.00

13,297,019.00

99,683,778.82

116,853,505.74

29,372,249.83

(60,388.36)

0.00

0.00
	
99,623,390.46
	116,853,505.74
	109,154,363.83

492,941,973.44

521,016,861.37

605,359,622.52

0.00

492,941,973.44

521,016,861.37

605,359,622.52

20.2%

22.4%

18.0%

District's Deficit Spending Standard Percentage Levels

(Line 3 times 1/3):

6.7%

7.5%

6.0%

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 12 of 29

¹Available reserves are the unrestricted amounts in the Stabilization Arrangement, Reserve for

Printed: 6/14/2022 11:21:57 AM Form Last Revised: 6/9/2022 11:12:05 PM -07:00
Submission Number: D8B6Y5A9PJ

Clovis Unified Fresno County

2022-23 Budget, July 1 Criteria and Standards Review 01CS

10621170000000 Form 01CS
D8B6Y5A9PJ(2022-23)

Economic Uncertainties, and Unassigned/Unappropriated accounts in the General Fund and the

Special Reserve Fund for Other Than Capital Outlay Projects. Available reserves will be reduced by

any negative ending balances in restricted resources in the General Fund.

²A school district that is the Administrative Unit of a Special Education Local Plan Area (SELPA)

may exclude from its expenditures the distribution of funds to its participating members.

8B. Calculating the District's Deficit Spending Percentages

DATA ENTRY: All data are extracted or calculated.

Fiscal Year

Net Change in

Unrestricted Fund Balance

(Form 01, Section

E)

Total Unrestricted Expenditures

and Other Financing Uses

(Form 01, Objects

1000-7999)

Deficit Spending Level

(If Net Change in Unrestricted Fund

Balance is negative, else

N/A)

Status

Third Prior Year (2019-20)

Second Prior Year (2020-21)

First Prior Year (2021-22)

Budget Year (2022-23) (Information only)
	12,399,379.21
	366,551,110.92
	N/A
	Met
	
	15,564,228.09
	353,555,222.70
	N/A
	Met
	
	(19,026,474.25)
	405,059,841.79
	4.7%
	Met
	
	20,569,700.98
	457,426,372.58

8C. Comparison of District Deficit Spending to the Standard

DATA ENTRY: Enter an explanation if the standard is not met.

1a.

STANDARD MET - Unrestricted deficit spending, if any, has not exceeded the standard percentage level in two or more of the three

prior years.

Explanation:

(required if NOT met)

9.	CRITERION: Fund Balance

STANDARD: Budgeted beginning unrestricted general fund balance has not been overestimated for two out of three prior fiscal years by more than the following percentage levels:

Percentage Level ¹	District ADA

1.7%	0

1.3%	301

1.0%	1,001

0.7%	30,001

0.3%	400,001

to 300

to 1,000

to 30,000

to 400,000

and over

¹ Percentage levels equate to a rate of deficit spending which would eliminate recommended reserves for economic uncertainties over a three year period.

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 13 of 29

Printed: 6/14/2022 11:21:57 AM Form Last Revised: 6/9/2022 11:12:05 PM -07:00
Submission Number: D8B6Y5A9PJ

Clovis Unified Fresno County

2022-23 Budget, July 1 Criteria and Standards Review 01CS

10621170000000 Form 01CS
D8B6Y5A9PJ(2022-23)

District Estimated P-2 ADA (Form A, Lines A6 and C4):	40,718

District's Fund Balance Standard Percentage Level:	.7%

9A. Calculating the District's Unrestricted General Fund Beginning Balance Percentages

DATA ENTRY: Enter data in the Original Budget column for the First, Second, and Third Prior Years; all other data are extracted or calculated.

Unrestricted General Fund Beginning Balance ²

(Form 01, Line F1e, Unrestricted Column)

Beginning Fund Balance

Variance Level

Fiscal Year	Original Budget

Estimated/Unaudited

Actuals

(If overestimated, else

N/A)

Status

Third Prior Year (2019-20)

Second Prior Year (2020-21)

First Prior Year (2021-22)

Budget Year (2022-23) (Information only)
	95,929,023.50
	112,117,597.78
	N/A
	Met
	
	112,263,853.34
	124,516,976.99
	N/A
	Met
	
	127,191,872.80
	140,081,205.08
	N/A
	Met
	
	121,054,730.83

² Adjusted beginning balance, including audit adjustments and other restatements (objects 9791-9795)

9B. Comparison of District Unrestricted Beginning Fund Balance to the Standard

DATA ENTRY: Enter an explanation if the standard is not met.

1a.

STANDARD MET - Unrestricted general fund beginning fund balance has not been overestimated by more than the standard percentage

level for two or more of the previous three years.

Explanation:

(required if NOT met)

10.	CRITERION: Reserves

STANDARD: Available reserves¹ for any of the budget year or two subsequent fiscal years are not less than the following percentages or amounts² as applied to total expenditures and other financing uses³:

DATA ENTRY: Budget Year data are extracted. If Form MYP exists, 1st and 2nd Subsequent Year data will be extracted. If not, enter district regular ADA and charter school ADA corresponding to financial data reported in the General Fund, only, for the two subsequent years.

Percentage Level	District ADA

5% or $75,000 (greater of)

4% or $75,000 (greater of)

3%

2%

1%

0

301

1,001

30,001

400,001

to 300

to 1,000

to 30,000

to 400,000

and over

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 14 of 29

¹ Available reserves are the unrestricted amounts in the Stabilization Arrangements, Reserve for Economic Uncertainties, and Unassigned/Unappropriated accounts in the General Fund and the Special Reserve Fund for Other Than Capital Outlay Projects. Available reserves will be reduced by any negative ending balances in restricted resources in the General Fund.

Printed: 6/14/2022 11:21:57 AM Form Last Revised: 6/9/2022 11:12:05 PM -07:00
Submission Number: D8B6Y5A9PJ

Clovis Unified Fresno County

2022-23 Budget, July 1 Criteria and Standards Review 01CS

10621170000000 Form 01CS
D8B6Y5A9PJ(2022-23)

² Dollar amounts to be adjusted annually by the prior year statutory cost-of-living adjustment, as referenced in Education Code Section 42238.02, rounded to the nearest thousand.

³ A school district that is the Administrative Unit (AU) of a Special Education Local Plan Area (SELPA) may exclude from its expenditures the distribution of funds to its participating members.

Budget Year

(2022-23)

1st Subsequent Year

(2023-24)

2nd Subsequent Year

(2024-25)

District Estimated P-2 ADA (Budget Year, Form A, Lines A4 and

C4.

40,718
	
40,734
	
41,040

Subsequent Years, Form MYP, Line F2, if available.)

District's Reserve Standard Percentage Level:

2%
	2%
	2%

10A. Calculating the District's Special Education Pass-through Exclusions (only for districts that serve as the AU of a SELPA)

DATA ENTRY: For SELPA AUs, if Form MYP exists, all data will be extracted including the Yes/No button selection. If not, click the appropriate Yes or No button

for item 1 and, if Yes, enter data for item 2a and for the two subsequent years in item 2b; Budget Year data are extracted.

For districts that serve as the AU of a SELPA (Form MYP, Lines F1a, F1b1, and F1b2):

1.

2.

Do you choose to exclude from the reserve calculation the pass-through funds distributed to SELPA members?

If you are the SELPA AU and are excluding special education pass-through funds:

a. Enter the name(s) of the SELPA(s):

Yes

Budget Year

(2022-23)

1st Subsequent Year

(2023-24)

2nd Subsequent Year

(2024-25)

b. Special Education Pass-through Funds

(Fund 10, resources 3300-3499, 6500-6540 and 6546,

objects 7211-7213 and 7221-7223)

0.00

10B. Calculating the District's Reserve Standard

DATA ENTRY: If Form MYP exists, 1st and 2nd Subsequent Year data for lines 1 and 2 will be extracted; if not, enter data for the two subsequent years.

All other data are extracted or calculated.

Budget Year

(2022-23)

1st Subsequent Year

(2023-24)

2nd Subsequent Year

(2024-25)

1.	Expenditures and Other Financing Uses

(Fund 01, objects 1000-7999) (Form MYP, Line B11)

2.	Plus: Special Education Pass-through

(Criterion 10A, Line 2b, if Criterion 10A, Line 1 is No)

3.	Total Expenditures and Other Financing Uses

(Line B1 plus Line B2)

4.	Reserve Standard Percentage Level

664,850,945.83

562,773,314.32

579,216,743.52

664,850,945.83

562,773,314.32

579,216,743.52
	
2%
	2%
	2%

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 15 of 29

Printed: 6/14/2022 11:21:57 AM Form Last Revised: 6/9/2022 11:12:05 PM -07:00
Submission Number: D8B6Y5A9PJ

Clovis Unified Fresno County

2022-23 Budget, July 1 Criteria and Standards Review 01CS

10621170000000 Form 01CS
D8B6Y5A9PJ(2022-23)

5.	Reserve Standard - by Percent

(Line B3 times Line B4)

6.	Reserve Standard - by Amount

($75,000 for districts with 0 to 1,000 ADA, else 0)

7.	District's Reserve Standard

(Greater of Line B5 or Line B6)

13,297,018.92

11,255,466.29

11,584,334.87

0.00

0.00

0.00

11,255,466.29

11,584,334.87
	
	13,297,018.92

10C. Calculating the District's Budgeted Reserve Amount

DATA ENTRY: If Form MYP exists, 1st and 2nd Subsequent Year data for lines 1 through 7 will be extracted; if not, enter data for the two subsequent years.

All other data are extracted or calculated.

Reserve Amounts (Unrestricted resources 0000-1999 except Line 4):

Budget Year (2022-

23)

1st Subsequent Year

(2023-24)

2nd Subsequent
Year (2024-25)

1.	General Fund - Stabilization Arrangements

(Fund 01, Object 9750) (Form MYP, Line E1a)

2.	General Fund - Reserve for Economic Uncertainties

(Fund 01, Object 9789) (Form MYP, Line E1b)

3.	General Fund - Unassigned/Unappropriated Amount

(Fund 01, Object 9790) (Form MYP, Line E1c)

4.	General Fund - Negative Ending Balances in Restricted Resources

(Fund 01, Object 979Z, if negative, for each of resources 2000-9999)

(Form MYP, Line E1d)

5.	Special Reserve Fund - Stabilization Arrangements

(Fund 17, Object 9750) (Form MYP, Line E2a)

6.	Special Reserve Fund - Reserve for Economic Uncertainties

(Fund 17, Object 9789) (Form MYP, Line E2b)

7.	Special Reserve Fund - Unassigned/Unappropriated Amount

(Fund 17, Object 9790) (Form MYP, Line E2c)

8.	District's Budgeted Reserve Amount

(Lines C1 thru C7)

9.	District's Budgeted Reserve Percentage (Information only)

(Line 8 divided by Section 10B, Line 3)

District's Reserve Standard

(Section 10B, Line 7):

Status:

66,485,095.00

56,277,331.00

57,921,674.00

13,297,019.00

11,255,466.00

11,584,335.00

49,941,950.81

89,508,178.22

121,812,236.70

(.01)

0.00

0.00

0.00

0.00

0.00

129,724,064.80

157,040,975.22

191,318,245.70

19.51%

27.90%

33.03%

13,297,018.92

11,255,466.29

11,584,334.87
	
Met
	Met
	Met

10D. Comparison of District Reserve Amount to the Standard

DATA ENTRY: Enter an explanation if the standard is not met.

1a.	STANDARD MET - Projected available reserves have met the standard for the budget and two subsequent fiscal years.

Explanation:

(required if NOT met)

SUPPLEMENTAL INFORMATION

DATA ENTRY: Click the appropriate Yes or No button for items S1 through S4. Enter an explanation for each Yes answer.

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 16 of 29

Printed: 6/14/2022 11:21:57 AM Form Last Revised: 6/9/2022 11:12:05 PM -07:00
Submission Number: D8B6Y5A9PJ

Clovis Unified Fresno County

S1.

2022-23 Budget, July 1 Criteria and Standards Review 01CS

Contingent Liabilities

10621170000000 Form 01CS
D8B6Y5A9PJ(2022-23)

1a.	Does your district have any known or contingent liabilities (e.g., financial or program audits, litigation,

state compliance reviews) that may impact the budget?	No

1b.	If Yes, identify the liabilities and how they may impact the budget:

S2.	Use of One-time Revenues for Ongoing Expenditures

1a.	Does your district have ongoing general fund expenditures in the budget in excess of one percent of

the total general fund expenditures that are funded with one-time resources?	No

1b.

S3.

1a.

If Yes, identify the expenditures and explain how the one-time resources will be replaced to continue funding the ongoing expenditures in the following fiscal years:

Use of Ongoing Revenues for One-time Expenditures

Does your district have large non-recurring general fund expenditures that are funded with ongoing

general fund revenues?	No

1b.

S4.

1a.

If Yes, identify the expenditures:

Contingent Revenues

Does your district have projected revenues for the budget year or either of the two subsequent fiscal years

contingent on reauthorization by the local government, special legislation, or other definitive act

(e.g., parcel taxes, forest reserves)?	No

1b.

S5.

If Yes, identify any of these revenues that are dedicated for ongoing expenses and explain how the revenues will be replaced or expenditures reduced:

Contributions

Identify projected contributions from unrestricted resources in the general fund to restricted resources in the general fund for the budget year and two subsequent fiscal years. Provide an explanation if contributions have changed from the prior fiscal year amounts by more than $20,000 and more than ten percent. Explanation should include whether contributions are ongoing or one-time in nature.

Identify projected transfers to or from the general fund to cover operating deficits in either the general fund or any other fund for the budget year and two subsequent fiscal years. Provide an explanation if transfers have changed from the prior fiscal year amounts by more than $20,000 and more than ten percent. Explanation should include whether transfers are ongoing or one-time in nature.

Estimate the impact of any capital projects on the general fund operational budget.

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 17 of 29

Printed: 6/14/2022 11:21:57 AM Form Last Revised: 6/9/2022 11:12:05 PM -07:00
Submission Number: D8B6Y5A9PJ

Clovis Unified Fresno County

2022-23 Budget, July 1 Criteria and Standards Review 01CS

10621170000000 Form 01CS
D8B6Y5A9PJ(2022-23)

District's Contributions and Transfers Standard:

-10.0% to +10.0% or -$20,000 to +$20,000

S5A. Identification of the District's Projected Contributions, Transfers, and Capital Projects that may Impact the General Fund

DATA ENTRY: For Contributions, enter data in the Projection column for the 1st and 2nd Subsequent Years. Contributions for the First Prior Year and Budget Year data will be extracted. For Transfers In and Transfers Out, the First Prior Year and Budget Year data will be extracted. If Form MYP exists, the data will be extracted for the 1st and 2nd Subsequent Years. If Form MYP does not exist, enter data for the 1st and 2nd Subsequent Years. Click the appropriate button for 1d. All other data are extracted or calculated.

Description / Fiscal Year	Projection	Amount of Change

Percent

Change

Status

1a.

First Prior Year (2021-22)

Budget Year (2022-23)

1st Subsequent Year (2023-24)

2nd Subsequent Year (2024-25)

1b.

First Prior Year (2021-22)

Budget Year (2022-23)

1st Subsequent Year (2023-24)

2nd Subsequent Year (2024-25)

1c.

First Prior Year (2021-22)

Budget Year (2022-23)

1st Subsequent Year (2023-24)

2nd Subsequent Year (2024-25)

1d.

Contributions, Unrestricted General Fund (Fund 01, Resources 0000-1999, Object 8980)

(55,515,195.67)
		
(60,692,855.49)
	5,177,659.82
	9.3%
	Met
	
(61,197,363.00)
	504,507.51
	.8%
	Met
	
(64,963,778.00)
	3,766,415.00
	6.2%
	Met

Transfers In, General Fund *

836,000.00
		
836,000.00
	0.00
	0.0%
	Met
	
836,000.00
	0.00
	0.0%
	Met
	
836,000.00
	0.00
	0.0%
	Met

Transfers Out, General Fund *

10,125,158.29
		
7,471,066.06
	(2,654,092.23)
	(26.2%)
	Not Met
	
6,490,268.00
	(980,798.06)
	(13.1%)
	Not Met
	
6,660,314.00
	170,046.00
	2.6%
	Met

Impact of Capital Projects

Do you have any capital projects that may impact the general fund operational budget?	No

* Include transfers used to cover operating deficits in either the general fund or any other fund.

S5B. Status of the District's Projected Contributions, Transfers, and Capital Projects

DATA ENTRY: Enter an explanation if Not Met for items 1a-1c or if Yes for item 1d.

1a.	MET - Projected contributions have not changed by more than the standard for the budget and two subsequent fiscal years.

Explanation:

(required if NOT met)

1b.	MET - Projected transfers in have not changed by more than the standard for the budget and two subsequent fiscal years.

Explanation:

(required if NOT met)

During the 2021-22 fiscal year covid relief dollars were transferred out of the General Fund and into Facilities Funds to cover the cost of capital projects related to improving air quality in classrooms. All
projects were pre-approved by the CDE.

NOT MET - The projected transfers out of the general fund have changed by more than the standard for one or more of the budget or 1c.	subsequent two fiscal years. Identify the amount(s) transferred, by fund, and whether transfers are ongoing or one-time in nature. If
ongoing, explain the district's plan, with timeframes, for reducing or eliminating the transfers.

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 18 of 29

Printed: 6/14/2022 11:21:57 AM Form Last Revised: 6/9/2022 11:12:05 PM -07:00
Submission Number: D8B6Y5A9PJ

Clovis Unified Fresno County

2022-23 Budget, July 1 Criteria and Standards Review 01CS

10621170000000 Form 01CS
D8B6Y5A9PJ(2022-23)

Explanation:

(required if NOT met)

During the 2021-22 fiscal year covid relief dollars were transferred out of the General Fund and into Facilities Funds to cover the cost of capital projects related to improving air quality in classrooms. All
projects were pre-approved by the CDE

1d.	NO - There are no capital projects that may impact the general fund operational budget.

Project Information:

(required if YES)

S6.	Long-term Commitments

Identify all existing and new multiyear commitments¹ and their annual required payments for the budget year and two subsequent fiscal years. Explain how any increase in annual payments will be funded. Also explain how any decrease to funding sources used to pay
long-term commitments will be replaced.

¹ Include multiyear commitments, multiyear debt agreements, and new programs or contracts that result in long-term obligations.

S6A. Identification of the District's Long-term Commitments

DATA ENTRY: Click the appropriate button in item 1 and enter data in all columns of item 2 for applicable long-term commitments; there are no extractions in this section.

1.

Does your district have long-term (multiyear) commitments?

(If No, skip item 2 and Sections S6B and S6C)	Yes

2.

If Yes to item 1, list all new and existing multiyear commitments and required annual debt service amounts. Do not include long-term

commitments for postemployment benefits other than pensions (OPEB); OPEB is disclosed in item S7A.

# of

Years

SACS Fund and Object Codes Used For:

Principal

Balance

Type of Commitment	Remaining	Funding Sources (Revenues)	Debt Service (Expenditures)

as of July

1,2022-23

Leases

Certificates of Participation

General Obligation Bonds

Supp Early Retirement Program

State School Building Loans

Compensated Absences
	
29
	GENERAL FUND AND DEVELOPER FEES
	
FUND 01, OBJECT 7439/7438
	
12,091,000

8
	GENERAL FUND/SPECIAL RESERVE FOR CAPITAL PROJECTS
	
FUND 21, OBJECT 7439/7438

1,675,000

24
	FUND 51, OBJECT 8611, 8612, 8614, 8571
	
FUND 51, OBJECT 7434
	
229,305,000

	5
	FUND 12
	FUND 12, OBJECT 7439/7438
	315,000

Other Long-term Commitments (do not include OPEB):

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 19 of 29

Printed: 6/14/2022 11:21:57 AM Form Last Revised: 6/9/2022 11:12:05 PM -07:00
Submission Number: D8B6Y5A9PJ

Clovis Unified Fresno County

2022-23 Budget, July 1 Criteria and Standards Review 01CS

10621170000000 Form 01CS
D8B6Y5A9PJ(2022-23)

					

					
TOTAL:
	243,386,000

Prior Year

(2021-22)

Annual Payment

Type of Commitment (continued)	(P & I)

Budget Year

(2022-23)

Annual Payment

(P & I)

1st Subsequent Year

(2023-24)

Annual Payment

(P & I)

2nd Subsequent Year

(2024-25)

Annual Payment

(P & I)

Leases

Certificates of Participation

General Obligation Bonds

Supp Early Retirement Program

State School Building Loans

Compensated Absences
	1,049,770
	512,200
	2,002,200
	1,997,600
	
	856,888
	6,159,026
	7,614,644
	7,225,466
	
	42,477,522
	49,463,644
	30,553,453
	30,123,257

	63,000
	63,000
	63,000
	63,000

Other Long-term Commitments (continued):

					

					
					
Total Annual Payments:
	44,447,180
	56,197,870
	40,233,297
	39,409,323
	
Has total annual payment increased over prior year (2021-22)?
	Yes
	No
	No

S6B. Comparison of the District's Annual Payments to Prior Year Annual Payment

DATA ENTRY: Enter an explanation if Yes.

1a.

Yes - Annual payments for long-term commitments have increased in one or more of the budget or two subsequent fiscal years.

Explain how the increase in annual payments will be funded.

Explanation:

(required if Yes

to increase in total

annual payments)

The increase is directly related to the 2021 COP issued to offset costs to build a new educational

center.

S6C. Identification of Decreases to Funding Sources Used to Pay Long-term Commitments

DATA ENTRY: Click the appropriate Yes or No button in item 1; if Yes, an explanation is required in item 2.

1.

Will funding sources used to pay long-term commitments decrease or expire prior to the end of the commitment period, or are they one-

time sources?

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 20 of 29

Printed: 6/14/2022 11:21:57 AM Form Last Revised: 6/9/2022 11:12:05 PM -07:00
Submission Number: D8B6Y5A9PJ

Clovis Unified Fresno County

2022-23 Budget, July 1 Criteria and Standards Review 01CS

10621170000000 Form 01CS
D8B6Y5A9PJ(2022-23)

No

2.

No - Funding sources will not decrease or expire prior to the end of the commitment period, and one-time funds are not being used for

long-term commitment annual payments.

Explanation:

(required if Yes)

S7.	Unfunded Liabilities

Estimate the unfunded liability for postemployment benefits other than pensions (OPEB) based on an actuarial valuation, if required, or other method; identify or estimate the actuarially determined contribution (if available); and indicate how the obligation is funded (pay-as-you-go, amortized over a specific period, etc.).

Estimate the unfunded liability for self-insurance programs such as workers' compensation based on an actuarial valuation, if required, or other method; identify or estimate the required contribution; and indicate how the obligation is funded (level of risk retained, funding approach, etc.).

S7A. Identification of the District's Estimated Unfunded Liability for Postemployment Benefits Other than Pensions (OPEB)

DATA ENTRY: Click the appropriate button in item 1 and enter data in all other applicable items; there are no extractions in this section except the budget year data on line 5b.

1	Does your district provide postemployment benefits other

than pensions (OPEB)? (If No, skip items 2-5)	No

2.	For the district's OPEB:

a. Are they lifetime benefits?	No

b. Do benefits continue past age 65?	Yes

c. Describe any other characteristics of the district's OPEB program including eligibility criteria and amounts, if any, that retirees are required to contribute toward their own benefits:

In 2011 the District lifetime benefits plan changed. You must be employed by the District for 30 years and pay established premiums for lifetime benefits. The District plan becomes secondary to Medicare once an employee or their dependent reaches age 65.

3	a. Are OPEB financed on a pay-as-you-go, actuarial cost, or other method?	Pay-as-you-go

b. Indicate any accumulated amounts earmarked for OPEB in a self-insurance or	Self-Insurance Fund

Governmental

Fund

governmental fund

23,416,666

4.	OPEB Liabilities

a. Total OPEB liability

b. OPEB plan(s) fiduciary net position (if applicable)

c. Total/Net OPEB liability (Line 4a minus Line 4b)

323,425,448.00

323,425,448.00

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 21 of 29

Printed: 6/14/2022 11:21:57 AM Form Last Revised: 6/9/2022 11:12:05 PM -07:00
Submission Number: D8B6Y5A9PJ

Clovis Unified Fresno County

2022-23 Budget, July 1 Criteria and Standards Review 01CS

d. Is total OPEB liability based on the district's estimate

or an actuarial valuation?

e. If based on an actuarial valuation, indicate the measurement date

of the OPEB valuation

Actuarial

Feb 11, 2021

10621170000000 Form 01CS
D8B6Y5A9PJ(2022-23)

5.	OPEB Contributions

Budget Year

(2022-

23)

1st Subsequent Year

(2023-24)

2nd Subsequent Year

(2024-25)

a. OPEB actuarially determined contribution (ADC), if available, per

actuarial valuation or Alternative Measurement

Method

b. OPEB amount contributed (for this purpose, include premiums paid to a self-insurance fund) (funds 01-70, objects 3701-3752)

c. Cost of OPEB benefits (equivalent of "pay-as-you-go" amount)

d. Number of retirees receiving OPEB benefits

			

11,232,171.77
	
11,793,780.00
	
12,147,592.00
	
9,567,791.00
	10,650,026.00
	11,682,919.00
	
1,343.00
	1,343.00
	1,343.00

S7B. Identification of the District's Unfunded Liability for Self-Insurance Programs

DATA ENTRY: Click the appropriate button in item 1 and enter data in all other applicable items; there are no extractions in this section.

Does your district operate any self-insurance programs such as workers'

1	compensation, employee health and welfare, or property and liability? (Do not include OPEB, which is covered in Section S7A) (If No, skip items 2-4)

Yes

2

Describe each self-insurance program operated by the district, including details for each such as level of risk retained, funding

approach, basis for valuation (district's estimate or actuarial), and date of the valuation:

Workers' Compensation is self funded up to $350,000. Health Insurance is self funded. Disability for non-management classified employees is self funded up to $45,000.

3.	Self-Insurance Liabilities

a. Accrued liability for self-insurance programs

b. Unfunded liability for self-insurance programs

428,168,785.00
	
428,168,785.00

4.	Self-Insurance Contributions

Budget Year

(2022-

23)

1st Subsequent Year

(2023-24)

2nd Subsequent Year

(2024-25)

a. Required contribution (funding) for self-insurance programs

b. Amount contributed (funded) for self-insurance programs

9,567,791.00
	10,650,026.00
	11,682,919.00
	
9,567,791.00
	10,650,026.00
	11,682,919.00

S8.	Status of Labor Agreements

Analyze the status of all employee labor agreements. Identify new labor agreements, as well as new commitments provided as part of previously ratified multiyear agreements; and include all contracts, including all administrator contracts (and including all compensation). For new agreements, indicate the date of the required board meeting. Compare the increase in new commitments to the projected increase in ongoing revenues, and explain how these commitments will be funded in future fiscal years.

If salary and benefit negotiations are not finalized at budget adoption, upon settlement with certificated or classified staff:

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 22 of 29

Printed: 6/14/2022 11:21:57 AM Form Last Revised: 6/9/2022 11:12:05 PM -07:00
Submission Number: D8B6Y5A9PJ

Clovis Unified Fresno County

2022-23 Budget, July 1 Criteria and Standards Review 01CS

10621170000000 Form 01CS
D8B6Y5A9PJ(2022-23)

The school district must determine the cost of the settlement, including salaries, benefits, and any other agreements that change costs, and provide the county office of education (COE) with an analysis of the cost of the settlement and its impact on the operating budget.

The county superintendent shall review the analysis relative to the criteria and standards, and may provide written comments to the

president of the district governing board and superintendent.

S8A. Cost Analysis of District's Labor Agreements - Certificated (Non-management) Employees

DATA ENTRY: Enter all applicable data items; there are no extractions in this section.

Prior Year (2nd Interim)

(2021-22)

Budget Year

(2022-23)

1st Subsequent Year

(2023-24)

2nd Subsequent Year

(2024-25)

Number of certificated (non-management) full - time - equivalent(FTE)

positions

2041.50
	
2043.13
	
2050.13
	
2066.13

Certificated (Non-management) Salary and Benefit Negotiations

1.	Are salary and benefit negotiations settled for the budget year?	No

If Yes, and the corresponding public disclosure documents have been filed with the COE, complete questions 2 and 3.

If Yes, and the corresponding public disclosure documents have not been filed with the COE, complete questions 2-5.

If No, identify the unsettled negotiations including any prior year unsettled negotiations and then complete questions 6 and 7.

Negotiations Settled

2a.

2b.

3.

Per Government Code Section 3547.5(a), date of public disclosure board meeting:

Per Government Code Section 3547.5(b), was the agreement certified

by the district superintendent and chief business official?	No

If Yes, date of Superintendent and CBO certification:

Per Government Code Section 3547.5(c), was a budget revision adopted

to meet the costs of the agreement?

If Yes, date of budget revision board

adoption:

4.	Period covered by the agreement:

5.	Salary settlement:

Begin Date:

Budget Year

(2022-23)

End Date:

1st Subsequent Year

(2023-24)

2nd Subsequent Year

(2024-25)

Is the cost of salary settlement included in the budget and multiyear

projections (MYPs)?

No
			
	No	No

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

One Year Agreement

Total cost of salary settlement

% change in salary schedule from prior year

or

Page 23 of 29

Printed: 6/14/2022 11:21:57 AM Form Last Revised: 6/9/2022 11:12:05 PM -07:00
Submission Number: D8B6Y5A9PJ

Clovis Unified Fresno County

2022-23 Budget, July 1 Criteria and Standards Review 01CS

10621170000000 Form 01CS
D8B6Y5A9PJ(2022-23)

Multiyear Agreement

Total cost of salary settlement

% change in salary schedule from prior year (may enter text, such as "Reopener")

Identify the source of funding that will be used to support multiyear salary commitments:

Negotiations Not Settled

6.

7.

Cost of a one percent increase in salary and statutory benefits

Amount included for any tentative salary schedule increases

$1,760,820.00

Budget Year

(2022-23)

Budget Year

1st Subsequent Year

(2023-24)

1st Subsequent Year

2nd Subsequent Year

(2024-25)

2nd Subsequent
Year

Certificated (Non-management) Health and Welfare (H&W) Benefits	(2022-23)	(2023-24)	(2024-25)

1.
Are costs of H&W benefit changes included in the budget and MYPs?

2.	Total cost of H&W benefits

3.	Percent of H&W cost paid by employer

4.	Percent projected change in H&W cost over prior year

Certificated (Non-management) Prior Year Settlements

Are any new costs from prior year settlements included in the budget?

If Yes, amount of new costs included in the budget and MYPs

If Yes, explain the nature of the new costs:

Yes

Yes	Yes

			
0.0%
	0.0%
	0.0%

No

Certificated (Non-management) Step and Column Adjustments

Budget Year

(2022-23)

1st Subsequent Year

(2023-24)

2nd Subsequent Year

(2024-25)

1.	Are step & column adjustments included in the budget and MYPs?

2.	Cost of step & column adjustments

3.	Percent change in step & column over prior year

Yes
			
	Yes	Yes

1.5%
	1.5%
	1.5%

2nd

Budget Year

Certificated (Non-management) Attrition (layoffs and retirements)	(2022-23)

1st Subsequent Year

(2023-24)

Subsequent Year

(2024-25)

1.	Are savings from attrition included in the budget and MYPs?

Yes
			
	Yes	Yes

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 24 of 29

Printed: 6/14/2022 11:21:57 AM Form Last Revised: 6/9/2022 11:12:05 PM -07:00
Submission Number: D8B6Y5A9PJ

Clovis Unified Fresno County

2022-23 Budget, July 1 Criteria and Standards Review 01CS

10621170000000 Form 01CS
D8B6Y5A9PJ(2022-23)

2.

Are additional H&W benefits for those laid-off or retired employees

included in the budget and MYPs?

Yes

Yes	Yes

Certificated (Non-management) - Other

List other significant contract changes and the cost impact of each change (i.e., class size, hours of employment, leave of absence, bonuses, etc.):

S8B. Cost Analysis of District's Labor Agreements - Classified (Non-management) Employees

DATA ENTRY: Enter all applicable data items; there are no extractions in this section.

Prior Year (2nd Interim)

(2021-22)

Budget Year

(2022-23)

1st Subsequent Year

(2023-24)

2nd Subsequent Year

(2024-25)

Number of classified(non - management) FTE positions

155.2
	155.2
	155.2
	155.2

Classified (Non-management) Salary and Benefit Negotiations

1.	Are salary and benefit negotiations settled for the budget year?	No

If Yes, and the corresponding public disclosure documents have been filed with the COE, complete questions 2 and 3.

If Yes, and the corresponding public disclosure documents have not been filed with the COE, complete questions 2-5.

If No, identify the unsettled negotiations including any prior year unsettled negotiations and then complete questions 6 and 7.

A proposal will be taken to the Board on June 8, 2022.

Negotiations Settled

2a.

2b.

3.

Per Government Code Section 3547.5(a), date of public disclosure

board meeting:

Per Government Code Section 3547.5(b), was the agreement certified

by the district superintendent and chief business official?

If Yes, date of Superintendent and CBO certification:

Per Government Code Section 3547.5(c), was a budget revision adopted

to meet the costs of the agreement?

If Yes, date of budget revision board

adoption:

4.	Period covered by the agreement:

5.	Salary settlement:

Begin Date:

Budget Year

(2022-23)

End Date:

1st Subsequent Year

(2023-24)

2nd Subsequent Year

(2024-25)

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 25 of 29

Printed: 6/14/2022 11:21:57 AM Form Last Revised: 6/9/2022 11:12:05 PM -07:00
Submission Number: D8B6Y5A9PJ

Clovis Unified Fresno County

2022-23 Budget, July 1 Criteria and Standards Review 01CS

10621170000000 Form 01CS
D8B6Y5A9PJ(2022-23)

Is the cost of salary settlement included in the budget and multiyear

projections (MYPs)?

One Year Agreement

Total cost of salary settlement

% change in salary schedule from prior year

or

Multiyear Agreement

Total cost of salary settlement

% change in salary schedule from prior year (may enter text, such as "Reopener")

Identify the source of funding that will be used to support multiyear salary commitments:

Negotiations Not Settled

6.

7.

Cost of a one percent increase in salary and statutory benefits

Amount included for any tentative salary schedule increases

$150,000

Budget Year

(2022-23)

Budget Year

1st Subsequent Year

(2023-24)

1st Subsequent Year

2nd Subsequent Year

(2024-25)

2nd Subsequent
Year

Classified (Non-management) Health and Welfare (H&W) Benefits	(2022-23)	(2023-24)	(2024-25)

1.
Are costs of H&W benefit changes included in the budget and MYPs?

2.	Total cost of H&W benefits

3.	Percent of H&W cost paid by employer

4.	Percent projected change in H&W cost over prior year

Classified (Non-management) Prior Year Settlements

Are any new costs from prior year settlements included in the budget?

If Yes, amount of new costs included in the budget and MYPs

If Yes, explain the nature of the new costs:

Yes

Yes	Yes

			

	

Budget Year

Classified (Non-management) Step and Column Adjustments	(2022-23)

1st Subsequent Year

(2023-24)

2nd Subsequent Year

(2024-25)

1.	Are step & column adjustments included in the budget and MYPs?

2.	Cost of step & column adjustments

Yes
			
	Yes	Yes

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 26 of 29

Printed: 6/14/2022 11:21:57 AM Form Last Revised: 6/9/2022 11:12:05 PM -07:00
Submission Number: D8B6Y5A9PJ

Clovis Unified Fresno County

2022-23 Budget, July 1 Criteria and Standards Review 01CS

10621170000000 Form 01CS
D8B6Y5A9PJ(2022-23)

3.	Percent change in step & column over prior year

1.5%
	1.5%
	1.5%

2nd

Classified (Non-management) Attrition (layoffs and retirements)

Budget Year

(2022-23)

1st Subsequent Year

(2023-24)

Subsequent Year

(2024-25)

1.

2.

Are savings from attrition included in the budget and MYPs?

Are additional H&W benefits for those laid-off or retired employees

included in the budget and MYPs?

Yes
			
	Yes	Yes

Yes

Yes	Yes

Classified (Non-management) - Other

List other significant contract changes and the cost impact of each change (i.e., hours of employment, leave of absence, bonuses, etc.):

S8C. Cost Analysis of District's Labor Agreements - Management/Supervisor/Confidential Employees

DATA ENTRY: Enter all applicable data items; there are no extractions in this section.

Prior Year (2nd Interim)

(2021-22)

Budget Year

(2022-23)

1st Subsequent Year

(2023-24)

2nd Subsequent Year

(2024-25)

Number of management, supervisor, and confidential FTE positions

750.7
	750.7
	750.7
	750.7

Management/Supervisor/Confidential

Salary and Benefit Negotiations

1.	Are salary and benefit negotiations settled for the budget year?	No

If Yes, complete question 2.

If No, identify the unsettled negotiations including any prior year unsettled negotiations and then complete questions 3 and 4.

A proposal will be presented to the Board on June 8, 2022.

If n/a, skip the remainder of Section S8C.

Negotiations Settled

2.

Salary settlement:

Is the cost of salary settlement included in the budget

and multiyear

Budget Year

(2022-23)

1st Subsequent Year

(2023-24)

2nd Subsequent Year

(2024-25)

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 27 of 29

Printed: 6/14/2022 11:21:57 AM Form Last Revised: 6/9/2022 11:12:05 PM -07:00
Submission Number: D8B6Y5A9PJ

Clovis Unified Fresno County

2022-23 Budget, July 1 Criteria and Standards Review 01CS

10621170000000 Form 01CS
D8B6Y5A9PJ(2022-23)

Negotiations Not Settled

3.

4.

projections (MYPs)?

Total cost of salary settlement

% change in salary schedule from prior year (may enter text, such as "Reopener")

Cost of a one percent increase in salary and statutory benefits

Amount included for any tentative salary schedule increases

Budget Year

(2022-23)

1st Subsequent Year

(2023-24)

2nd Subsequent Year

(2024-25)

2nd

Management/Supervisor/Confidential

Health and Welfare (H&W) Benefits

Budget Year

(2022-23)

1st Subsequent Year

(2023-24)

Subsequent Year

(2024-25)

1.

2.

3.

4.

Are costs of H&W benefit changes included in the budget and MYPs?

Total cost of H&W benefits

Percent of H&W cost paid by employer

Percent projected change in H&W cost over prior year

Yes

Yes	Yes

			

2nd

Management/Supervisor/Confidential

Step and Column Adjustments

Budget Year

(2022-23)

1st Subsequent Year

(2023-24)

Subsequent Year

(2024-25)

1.	Are step & column adjustments included in the budget and MYPs?

2.	Cost of step and column adjustments

3.	Percent change in step & column over prior year

Yes

Yes

Yes

1.5%
	1.5%

2nd

Management/Supervisor/Confidential

Other Benefits (mileage, bonuses, etc.)

Budget Year

(2022-23)

1st Subsequent Year

(2023-24)

Subsequent Year

(2024-25)

1.	Are costs of other benefits included in the budget and MYPs?

2.	Total cost of other benefits

3.	Percent change in cost of other benefits over prior year

S9.	Local Control and Accountability Plan (LCAP)

Yes

Yes

Yes

			

Confirm that the school district's governing board has adopted an LCAP or an update to the LCAP effective for the budget year.

DATA ENTRY: Click the appropriate Yes or No button in item 1, and enter the date in item 2.

1. Did or will the school district's governing board adopt an LCAP or an update to the LCAP effective for the budget year?

2. Adoption date of the LCAP or an update to the LCAP.

S10.	LCAP Expenditures

Yes
	
Jun 08, 2022

Confirm that the school district's budget includes the expenditures necessary to implement the LCAP or annual update to the LCAP.

DATA ENTRY: Click the appropriate Yes or No button.

Does the school district's budget include the expenditures necessary to implement the LCAP or annual update to the LCAP as described
in the Local Control and Accountability Plan and Annual Update Template?

Yes

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 28 of 29

Printed: 6/14/2022 11:21:57 AM Form Last Revised: 6/9/2022 11:12:05 PM -07:00
Submission Number: D8B6Y5A9PJ

Clovis Unified Fresno County

2022-23 Budget, July 1 Criteria and Standards Review 01CS

10621170000000 Form 01CS
D8B6Y5A9PJ(2022-23)

ADDITIONAL FISCAL INDICATORS

The following fiscal indicators are designed to provide additional data for reviewing agencies. A "Yes" answer to any single indicator does not necessarily suggest a cause for concern, but may alert the reviewing agency to the need for additional review. DATA ENTRY: Click the appropriate Yes or No button for items A1 through A9 except item A3, which is automatically completed based on data in Criterion 2.

A1.	Do cash flow projections show that the district will end the budget year with a

negative cash balance in the general fund?

A2.	Is the system of personnel position control independent from the payroll system?

A3.	Is enrollment decreasing in both the prior fiscal year and budget year? (Data from the

enrollment budget column and actual column of Criterion 2A are used to determine Yes or No)

A4.	Are new charter schools operating in district boundaries that impact the district's

enrollment, either in the prior fiscal year or budget year?

A5.	Has the district entered into a bargaining agreement where any of the budget

or subsequent years of the agreement would result in salary increases that

are expected to exceed the projected state funded cost-of-living adjustment?

A6.	Does the district provide uncapped (100% employer paid) health benefits for current or

retired employees?

A7.	Is the district's financial system independent of the county office system?

A8.	Does the district have any reports that indicate fiscal distress pursuant to Education

Code Section 42127.6(a)? (If Yes, provide copies to the county office of education)

A9.	Have there been personnel changes in the superintendent or chief business

official positions within the last 12 months?

No

Yes

Yes

No

No

No

Yes

No

No

When providing comments for additional fiscal indicators, please include the item number applicable to each comment.

Comments:

(optional)

End of School District Budget Criteria and Standards Review

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 29 of 29

Printed: 6/14/2022 11:21:57 AM Form Last Revised: 6/9/2022 11:12:05 PM -07:00
Submission Number: D8B6Y5A9PJ

Clovis Unified

Fresno County

2022-23 Budget, July 1

Charter Schools Special Revenue Fund

Expenditures by Object

10621170000000 Form 09
D8B6Y5A9PJ(2022-23)

Description	Resource Codes	Object Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
Percent Difference
	
A. REVENUES
1) LCFF Sources	8010-8099

2) Federal Revenue	8100-8299

3) Other State Revenue	8300-8599

4) Other Local Revenue	8600-8799

5) TOTAL, REVENUES
	
8,082,902.00

146,214.00

365,885.00

115,550.00

8,710,551.00
	
6,386,201.00

0.00

154,926.00

117,900.00

6,659,027.00
	
-21.0%

-100.0%

-57.7%

2.0%

-23.6%
	
B. EXPENDITURES
1) Certificated Salaries	1000-1999

2) Classified Salaries	2000-2999

3) Employee Benefits	3000-3999

4) Books and Supplies	4000-4999

5) Services and Other Operating Expenditures	5000-5999

6) Capital Outlay	6000-6999

7) Other Outgo (excluding Transfers of Indirect Costs)	7100-7299,7400-7499

8) Other Outgo - Transfers of Indirect Costs	7300-7399

9) TOTAL, EXPENDITURES
	
3,090,415.00

454,023.00

1,315,048.00

821,087.00

593,657.00

188,444.00

0.00

108,360.00

6,571,034.00
	
3,440,802.00

780,909.00

1,831,999.00

489,765.00

457,791.00

0.00

0.00

134,480.00

7,135,746.00
	
11.3%

72.0%

39.3%

-40.4%

-22.9%

-100.0%

0.0%

24.1%

8.6%
	
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9)
	
2,139,517.00
	
(476,719.00)
	
-122.3%
	
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers

a) Transfers In	8900-8929

b) Transfers Out	7600-7629

2) Other Sources/Uses

a) Sources	8930-8979

b) Uses	7630-7699

3) Contributions	8980-8999

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%
	
	0.00
	0.00
	0.0%
	
4) TOTAL, OTHER FINANCING SOURCES/USES
		0.00
	0.00
	0.0%
	
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
		2,139,517.00
	(476,719.00)
	-122.3%
	
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance

a) As of July 1 - Unaudited	9791

b) Audit Adjustments	9793

c) As of July 1 - Audited (F1a + F1b)

d) Other Restatements	9795

e) Adjusted Beginning Balance (F1c + F1d)

2) Ending Balance, June 30 (E + F1e)

Components of Ending Fund Balance

a) Nonspendable

Revolving Cash	9711

Stores	9712

Prepaid Items	9713

All Others	9719

b) Restricted	9740

c) Committed

Stabilization Arrangements	9750

Other Commitments	9760

d) Assigned

Other Assignments	9780

Capital Improvements	0000	9780

Future Program Growth	0000	9780

Capital Improvements	0000	9780

Future Program Growth	0000	9780

e) Unassigned/Unappropriated Reserve for Economic Uncertainties	9789

Unassigned/Unappropriated Amount	9790

7,195,074.72

0.00

7,195,074.72

0.00

7,195,074.72

9,334,591.72

0.00

0.00

0.00

9,334,591.72

0.00

9,334,591.72

0.00

9,334,591.72

8,857,872.72

0.00

0.00

0.00

29.7%

0.0%

29.7%

0.0%

29.7%

-5.1%

0.0%

0.0%

0.0%
	
	0.00
	0.00
	0.0%
	
	0.00

0.00

0.00

9,334,591.72

9,000,000.00

254,924.72
	0.00

0.00

0.00

8,857,872.72

8,200,000.00

578,205.72
	0.0%

0.0%

0.0%

-5.1%

0.0%
	
	0.00
	0.00
		
	0.00
	0.00
	0.0%
	
G. ASSETS
1) Cash

a) in County Treasury	9110

0.00

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 1 of 7

Printed: 6/14/2022 11:21:58 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified

Fresno County

2022-23 Budget, July 1

Charter Schools Special Revenue Fund

Expenditures by Object

10621170000000 Form 09
D8B6Y5A9PJ(2022-23)

Description	Resource Codes	Object Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
Percent Difference
	
1) Fair Value Adjustment to Cash in County Treasury	9111

b) in Banks	9120

c) in Revolving Cash Account	9130

d) with Fiscal Agent/Trustee	9135

e) Collections Awaiting Deposit	9140

2) Investments	9150

3) Accounts Receivable	9200

4) Due from Grantor Government	9290

5) Due from Other Funds	9310

6) Stores	9320

7) Prepaid Expenditures	9330

8) Other Current Assets	9340

9) TOTAL, ASSETS
	0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
			
H. DEFERRED OUTFLOWS OF RESOURCES
1) Deferred Outflows of Resources	9490

2) TOTAL, DEFERRED OUTFLOWS
	
0.00

0.00
			
I. LIABILITIES
1) Accounts Payable	9500

2) Due to Grantor Governments	9590

3) Due to Other Funds	9610

4) Current Loans	9640

5) Unearned Revenue	9650

6) TOTAL, LIABILITIES
	
0.00

0.00

0.00

0.00

0.00

0.00
			
J. DEFERRED INFLOWS OF RESOURCES
1) Deferred Inflows of Resources	9690

2) TOTAL, DEFERRED INFLOWS
	
0.00

0.00
			
K. FUND EQUITY
(G9 + H2) - (I6 + J2)
	
0.00
			
LCFF SOURCES
Principal Apportionment

State Aid - Current Year	8011

Education Protection Account State Aid - Current Year	8012

State Aid - Prior Years	8019

LCFF Transfers

Unrestricted LCFF Transfers - Current Year	0000	8091

All Other LCFF Transfers - Current Year	All Other	8091

Transfers to Charter Schools in Lieu of Property Taxes	8096

Property Taxes Transfers	8097

LCFF/Revenue Limit Transfers - Prior Years	8099

TOTAL, LCFF SOURCES

3,361,397.00

3,242,840.00

(24,354.00)

0.00

0.00

1,503,019.00

0.00

0.00

8,082,902.00

3,126,805.00

1,733,966.00

0.00

0.00

0.00

1,525,430.00

0.00

0.00

6,386,201.00

-7.0%

-46.5%

-100.0%

0.0%

0.0%

1.5%

0.0%

0.0%

-21.0%
	
FEDERAL REVENUE
Maintenance and Operations	8110

Special Education Entitlement	8181

Special Education Discretionary Grants	8182

Child Nutrition Programs	8220

Donated Food Commodities	8221

Interagency Contracts Between LEAs	8285

Title I, Part A, Basic	3010	8290

Title I, Part D, Local Delinquent Programs	3025	8290

Title II, Part A, Supporting Effective Instruction	4035	8290

Title III, Part A, Immigrant Student Program	4201	8290

Title III, Part A, English Learner Program	4203	8290

Public Charter Schools Grant Program (PCSGP)	4610	8290
3040, 3045, 3060, 3061, 3150, 3155,
Other NCLB / Every Student Succeeds Act	3180, 3182, 4037,	8290 4124, 4126, 4127,
4128, 5630
	
0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
	
0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
	
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%

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 2 of 7

Printed: 6/14/2022 11:21:58 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified

Fresno County

2022-23 Budget, July 1

Charter Schools Special Revenue Fund

Expenditures by Object

10621170000000 Form 09
D8B6Y5A9PJ(2022-23)

Description	Resource Codes	Object Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
Percent Difference
	
Career and Technical Education	3500-3599	8290

All Other Federal Revenue	All Other	8290

TOTAL, FEDERAL REVENUE
	0.00

146,214.00

146,214.00
	0.00

0.00

0.00
	0.0%

-100.0%

-100.0%
	
OTHER STATE REVENUE
Other State Apportionments

Special Education Master Plan

Current Year	6500	8311

Prior Years	6500	8319

All Other State Apportionments - Current Year	All Other	8311

All Other State Apportionments - Prior Years	All Other	8319

Child Nutrition Programs	8520

Mandated Costs Reimbursements	8550

Lottery - Unrestricted and Instructional Materials	8560

After School Education and Safety (ASES)	6010	8590

Charter School Facility Grant	6030	8590

Drug/Alcohol/Tobacco Funds	6690, 6695	8590

California Clean Energy Jobs Act	6230	8590

Career Technical Education Incentive Grant Program	6387	8590

Specialized Secondary	7370	8590

All Other State Revenue	All Other	8590

TOTAL, OTHER STATE REVENUE

0.00

0.00

0.00

0.00

0.00

20,071.00

178,436.00

0.00

0.00

0.00

0.00

0.00

0.00

167,378.00

365,885.00

0.00

0.00

0.00

0.00

0.00

23,370.00

131,556.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

154,926.00

0.0%

0.0%

0.0%

0.0%

0.0%

16.4%

-26.3%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

-100.0%

-57.7%
	
OTHER LOCAL REVENUE
Sales

Sale of Equipment/Supplies	8631

Sale of Publications	8632

Food Service Sales	8634

All Other Sales	8639

Leases and Rentals	8650

Interest	8660

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

Fees and Contracts

Child Development Parent Fees	8673

Transportation Fees From

Individuals	8675

Interagency Services	8677

All Other Fees and Contracts	8689

All Other Local Revenue	8699

Tuition	8710

All Other Transfers In	8781-8783

Transfers of Apportionments

Special Education SELPA Transfers

From Districts or Charter Schools	6500	8791

From County Offices	6500	8792

From JPAs	6500	8793

Other Transfers of Apportionments

From Districts or Charter Schools	All Other	8791

From County Offices	All Other	8792

From JPAs	All Other	8793

All Other Transfers In from All Others	8799

TOTAL, OTHER LOCAL REVENUE

0.00

0.00

0.00

0.00

0.00

108,000.00

0.00

0.00

0.00

0.00

7,550.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

115,550.00

0.00

0.00

0.00

0.00

0.00

110,000.00

0.00

0.00

0.00

0.00

7,900.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

117,900.00

0.0%

0.0%

0.0%

0.0%

0.0%

1.9%

0.0%

0.0%

0.0%

0.0%

4.6%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

2.0%
	
TOTAL, REVENUES
	8,710,551.00
	6,659,027.00
	-23.6%
	
CERTIFICATED SALARIES
Certificated Teachers' Salaries	1100

Certificated Pupil Support Salaries	1200

Certificated Supervisors' and Administrators' Salaries	1300

Other Certificated Salaries	1900
	
2,574,367.00

365,563.00

150,485.00

0.00
	
2,700,285.00

589,433.00

151,084.00

0.00
	
4.9%

61.2%

0.4%

0.0%

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 3 of 7

Printed: 6/14/2022 11:21:58 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified

Fresno County

2022-23 Budget, July 1

Charter Schools Special Revenue Fund

Expenditures by Object

10621170000000 Form 09
D8B6Y5A9PJ(2022-23)

Description	Resource Codes	Object Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
Percent Difference
	
TOTAL, CERTIFICATED SALARIES
	3,090,415.00
	3,440,802.00
	11.3%
	
CLASSIFIED SALARIES
Classified Instructional Salaries	2100

Classified Support Salaries	2200

Classified Supervisors' and Administrators' Salaries	2300

Clerical, Technical and Office Salaries	2400

Other Classified Salaries	2900

TOTAL, CLASSIFIED SALARIES
	
134,557.00

0.00

0.00

236,120.00

83,346.00

454,023.00
	
376,846.00

0.00

0.00

248,954.00

155,109.00

780,909.00
	
180.1%

0.0%

0.0%

5.4%

86.1%

72.0%
	
EMPLOYEE BENEFITS
STRS	3101-3102

PERS	3201-3202

OASDI/Medicare/Alternative	3301-3302

Health and Welfare Benefits	3401-3402

Unemployment Insurance	3501-3502

Workers' Compensation	3601-3602

OPEB, Allocated	3701-3702

OPEB, Active Employees	3751-3752

Other Employee Benefits	3901-3902

TOTAL, EMPLOYEE BENEFITS
	
462,477.00

99,576.00

48,547.00

554,130.00

10,273.00

18,346.00

115,198.00

0.00

6,501.00

1,315,048.00
	
604,932.00

180,379.00

101,839.00

714,729.00

19,521.00

46,763.00

147,935.00

0.00

15,901.00

1,831,999.00
	
30.8%

81.1%

109.8%

29.0%

90.0%

154.9%

28.4%

0.0%

144.6%

39.3%
	
BOOKS AND SUPPLIES
Approved Textbooks and Core Curricula Materials	4100

Books and Other Reference Materials	4200

Materials and Supplies	4300

Noncapitalized Equipment	4400

Food	4700

TOTAL, BOOKS AND SUPPLIES
	
4,200.00

0.00

760,939.00

55,948.00

0.00

821,087.00
	
4,200.00

0.00

161,890.00

323,675.00

0.00

489,765.00
	
0.0%

0.0%

-78.7%

478.5%

0.0%

-40.4%
	
SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements for Services	5100

Travel and Conferences	5200

Dues and Memberships	5300

Insurance	5400-5450

Operations and Housekeeping Services	5500

Rentals, Leases, Repairs, and Noncapitalized Improvements	5600

Transfers of Direct Costs	5710
	
0.00

27,722.00

1,970.00

0.00

33,000.00

38,719.00
	
0.00

20,868.00

1,970.00

0.00

33,000.00

56,417.00
	
0.0%

-24.7%

0.0%

0.0%

0.0%

45.7%
	
	0.00
	0.00
	0.0%
	
Transfers of Direct Costs - Interfund
	5750
	5,050.00

482,538.00

4,658.00

593,657.00
	5,050.00

336,922.00

3,564.00

457,791.00
	0.0%

-30.2%

-23.5%

-22.9%
	
Professional/Consulting Services and Operating Expenditures
	5800
				
Communications	5900

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES
				
CAPITAL OUTLAY
Land	6100

Land Improvements	6170

Buildings and Improvements of Buildings	6200

Books and Media for New School Libraries or Major Expansion of School Libraries	6300

Equipment	6400

Equipment Replacement	6500

Lease Assets	6600

TOTAL, CAPITAL OUTLAY
	
0.00

0.00

188,444.00

0.00

0.00

0.00

0.00

188,444.00
	
0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
	
0.0%

0.0%

-100.0%

0.0%

0.0%

0.0%

0.0%

-100.0%
	
OTHER OUTGO (excluding Transfers of Indirect Costs)
Tuition

Tuition for Instruction Under Interdistrict Attendance Agreements	7110

Tuition, Excess Costs, and/or Deficit Payments

Payments to Districts or Charter Schools	7141

Payments to County Offices	7142

Payments to JPAs	7143

Other Transfers Out

All Other Transfers	7281-7283

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%

0.0%

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 4 of 7

Printed: 6/14/2022 11:21:58 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified

Fresno County

2022-23 Budget, July 1

Charter Schools Special Revenue Fund

Expenditures by Object

10621170000000 Form 09
D8B6Y5A9PJ(2022-23)

Description	Resource Codes	Object Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
Percent Difference
	
All Other Transfers Out to All Others	7299

Debt Service

Debt Service - Interest	7438

Other Debt Service - Principal	7439

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs)
	0.00

0.00

0.00

0.00
	0.00

0.00

0.00

0.00
	0.0%

0.0%

0.0%

0.0%
	
OTHER OUTGO - TRANSFERS OF INDIRECT COSTS
	
0.00
	
0.00
	
0.0%
	
Transfers of Indirect Costs
	7310
				
Transfers of Indirect Costs - Interfund
	7350
	108,360.00

108,360.00
	134,480.00

134,480.00
	24.1%

24.1%
	
TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS
				
TOTAL, EXPENDITURES
	6,571,034.00
	7,135,746.00
	8.6%
	
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN

Other Authorized Interfund Transfers In	8919

(a) TOTAL, INTERFUND TRANSFERS IN

0.00

0.00

0.00

0.00

0.0%

0.0%
	
INTERFUND TRANSFERS OUT
Other Authorized Interfund Transfers Out	7619

(b) TOTAL, INTERFUND TRANSFERS OUT
	
0.00

0.00
	
0.00

0.00
	
0.0%

0.0%
	
OTHER SOURCES/USES
SOURCES

Other Sources

Transfers from Funds of Lapsed/Reorganized LEAs	8965

Long-Term Debt Proceeds

Proceeds from Leases	8972

All Other Financing Sources	8979

(c) TOTAL, SOURCES

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%
	
USES
Transfers of Funds from Lapsed/Reorganized LEAs	7651

All Other Financing Uses	7699

(d) TOTAL, USES
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.0%

0.0%

0.0%
	
CONTRIBUTIONS
Contributions from Unrestricted Revenues	8980

Contributions from Restricted Revenues	8990

(e) TOTAL, CONTRIBUTIONS
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.0%

0.0%

0.0%
	
TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e)
	0.00
	0.00
	0.0%

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 5 of 7

Printed: 6/14/2022 11:21:58 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified

Fresno County

2022-23 Budget, July 1

Charter Schools Special Revenue Fund

Expenditures by Function

10621170000000 Form 09
D8B6Y5A9PJ(2022-23)

Description	Function Codes	Object Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
Percent Difference
	
A. REVENUES
1) LCFF Sources	8010-8099

2) Federal Revenue	8100-8299

3) Other State Revenue	8300-8599

4) Other Local Revenue	8600-8799

5) TOTAL, REVENUES
	
8,082,902.00

146,214.00

365,885.00

115,550.00

8,710,551.00
	
6,386,201.00

0.00

154,926.00

117,900.00

6,659,027.00
	
-21.0%

-100.0%

-57.7%

2.0%

-23.6%
	
B. EXPENDITURES (Objects 1000-7999)
1) Instruction	1000-1999

2) Instruction - Related Services	2000-2999

3) Pupil Services	3000-3999

4) Ancillary Services	4000-4999

5) Community Services	5000-5999

6) Enterprise	6000-6999

7) General Administration	7000-7999

8) Plant Services	8000-8999

9) Other Outgo	9000-9999	Except 7600-7699

10) TOTAL, EXPENDITURES
	
4,947,462.00

620,937.00

638,031.00

0.00

0.00

0.00

108,360.00

256,244.00

0.00

6,571,034.00
	
5,134,715.00

677,843.00

1,103,210.00

0.00

0.00

0.00

134,480.00

85,498.00

0.00

7,135,746.00
	
3.8%

9.2%

72.9%

0.0%

0.0%

0.0%

24.1%

-66.6%

0.0%

8.6%
	
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10)
	
2,139,517.00
	
(476,719.00)
	
-122.3%
	
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers

a) Transfers In	8900-8929

b) Transfers Out	7600-7629

2) Other Sources/Uses

a) Sources	8930-8979

b) Uses	7630-7699

3) Contributions	8980-8999

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%
	
	0.00
	0.00
	0.0%
	
4) TOTAL, OTHER FINANCING SOURCES/USES
		0.00
	0.00
	0.0%
	
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
		2,139,517.00
	(476,719.00)
	-122.3%
	
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance

a) As of July 1 - Unaudited	9791

b) Audit Adjustments	9793

c) As of July 1 - Audited (F1a + F1b)

d) Other Restatements	9795

e) Adjusted Beginning Balance (F1c + F1d)

2) Ending Balance, June 30 (E + F1e)

Components of Ending Fund Balance

a) Nonspendable

Revolving Cash	9711

Stores	9712

Prepaid Items	9713

All Others	9719

b) Restricted	9740

c) Committed

Stabilization Arrangements	9750

Other Commitments (by Resource/Object)	9760

d) Assigned

Other Assignments (by Resource/Object)	9780

Capital Improvements	0000	9780

Future Program Growth	0000	9780

Capital Improvements	0000	9780

Future Program Growth	0000	9780

e) Unassigned/Unappropriated

Reserve for Economic Uncertainties	9789
Unassigned/Unappropriated Amount	9790

7,195,074.72

0.00

7,195,074.72

0.00

7,195,074.72

9,334,591.72

0.00

0.00

0.00

9,334,591.72

0.00

9,334,591.72

0.00

9,334,591.72

8,857,872.72

0.00

0.00

0.00

29.7%

0.0%

29.7%

0.0%

29.7%

-5.1%

0.0%

0.0%

0.0%
	
	0.00
	0.00
	0.0%
	
	0.00

0.00

0.00

9,334,591.72

9,000,000.00

254,924.72
	0.00

0.00

0.00

8,857,872.72

8,200,000.00

578,205.72
	0.0%

0.0%

0.0%

-5.1%

0.0%

0.00
	
0.00
		
	0.00
	0.00
	0.0%

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 6 of 7

Printed: 6/14/2022 11:21:58 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified

Fresno County

2022-23 Budget, July 1

Charter Schools Special Revenue Fund

Restricted Detail

10621170000000 Form 09
D8B6Y5A9PJ(2022-23)

Resource	Description
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
Total, Restricted Balance
	0.00
	0.00

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 7 of 7

Printed: 6/14/2022 11:21:58 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified

Fresno County

2022-23 Budget, July 1 Adult Education Fund
Expenditures by Object

10621170000000 Form 11
D8B6Y5A9PJ(2022-23)

Description	Resource Codes	Object Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
Percent Difference
	
A. REVENUES
1) LCFF Sources	8010-8099

2) Federal Revenue	8100-8299

3) Other State Revenue	8300-8599

4) Other Local Revenue	8600-8799

5) TOTAL, REVENUES
	
0.00

918,771.00

2,691,241.00

1,432,025.00

5,042,037.00
	
0.00

1,020,000.00

2,832,466.00

1,525,050.00

5,377,516.00
	
0.0%

11.0%

5.2%

6.5%

6.7%
	
B. EXPENDITURES
1) Certificated Salaries	1000-1999

2) Classified Salaries	2000-2999

3) Employee Benefits	3000-3999

4) Books and Supplies	4000-4999

5) Services and Other Operating Expenditures	5000-5999

6) Capital Outlay	6000-6999

7) Other Outgo (excluding Transfers of Indirect Costs)	7100-7299,7400-7499

8) Other Outgo - Transfers of Indirect Costs	7300-7399

9) TOTAL, EXPENDITURES
	
2,084,948.71

1,515,408.08

1,645,407.03

478,826.90

616,483.41

0.00

0.00

114,155.00

6,455,229.13
	
2,089,570.11

1,520,990.99

1,738,857.46

429,660.05

708,834.39

0.00

0.00

126,108.00

6,614,021.00
	
0.2%

0.4%

5.7%

-10.3%

15.0%

0.0%

0.0%

10.5%

2.5%
	
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9)
	
(1,413,192.13)
	
(1,236,505.00)
	
-12.5%
	
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers

a) Transfers In	8900-8929

b) Transfers Out	7600-7629

2) Other Sources/Uses

a) Sources	8930-8979

b) Uses	7630-7699

3) Contributions	8980-8999

846,880.00

0.00

0.00

0.00

846,880.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%
	
	0.00
	0.00
	0.0%
	
4) TOTAL, OTHER FINANCING SOURCES/USES
		846,880.00
	846,880.00
	0.0%
	
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
		(566,312.13)
	(389,625.00)
	-31.2%
	
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance

a) As of July 1 - Unaudited	9791

b) Audit Adjustments	9793

c) As of July 1 - Audited (F1a + F1b)

d) Other Restatements	9795

e) Adjusted Beginning Balance (F1c + F1d)

2) Ending Balance, June 30 (E + F1e)

Components of Ending Fund Balance

a) Nonspendable

Revolving Cash	9711

Stores	9712

Prepaid Items	9713

All Others	9719

b) Restricted	9740

c) Committed

Stabilization Arrangements	9750

Other Commitments	9760

d) Assigned

Other Assignments	9780

Capital Improvements	0000	9780

Future Program Growth	0000	9780

Capital Improvements	0000	9780

Future Program Growth	0000	9780

e) Unassigned/Unappropriated Reserve for Economic Uncertainties	9789

Unassigned/Unappropriated Amount	9790

3,610,211.88

0.00

3,610,211.88

0.00

3,610,211.88

3,043,899.75

0.00

0.00

0.00

3,043,899.75

0.00

3,043,899.75

0.00

3,043,899.75

2,654,274.75

0.00

0.00

0.00

-15.7%

0.0%

-15.7%

0.0%

-15.7%

-12.8%

0.0%

0.0%

0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%

0.00
	
0.00
	
0.0%
	
	0.00

3,043,899.75

2,500,000.00

543,899.75
	0.00

2,654,274.75

2,250,000.00

404,274.75
	0.0%

-12.8%

0.0%
	
	0.00
	0.00
		
	0.00
	0.00
	0.0%
	
G. ASSETS
1) Cash

a) in County Treasury	9110

0.00

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 1 of 6

Printed: 6/14/2022 11:21:56 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified

Fresno County

2022-23 Budget, July 1 Adult Education Fund
Expenditures by Object

10621170000000 Form 11
D8B6Y5A9PJ(2022-23)

Description	Resource Codes	Object Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
Percent Difference
	
1) Fair Value Adjustment to Cash in County Treasury	9111

b) in Banks	9120

c) in Revolving Cash Account	9130

d) with Fiscal Agent/Trustee	9135

e) Collections Awaiting Deposit	9140

2) Investments	9150

3) Accounts Receivable	9200

4) Due from Grantor Government	9290

5) Due from Other Funds	9310

6) Stores	9320

7) Prepaid Expenditures	9330

8) Other Current Assets	9340

9) TOTAL, ASSETS
	0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
			
H. DEFERRED OUTFLOWS OF RESOURCES
1) Deferred Outflows of Resources	9490

2) TOTAL, DEFERRED OUTFLOWS
	
0.00

0.00
			
I. LIABILITIES
1) Accounts Payable	9500

2) Due to Grantor Governments	9590

3) Due to Other Funds	9610

4) Current Loans	9640
	
0.00

0.00

0.00

5) Unearned Revenue
	9650
	0.00
			
6) TOTAL, LIABILITIES
			0.00
			
J. DEFERRED INFLOWS OF RESOURCES
						
1) Deferred Inflows of Resources
		9690
	0.00
			
2) TOTAL, DEFERRED INFLOWS
			0.00
			
K. FUND EQUITY
						
(G9 + H2) - (I6 + J2)
			0.00
			
LCFF SOURCES
						
LCFF Transfers
						
LCFF Transfers - Current Year
		8091
	0.00
	0.00
	0.0%
	
LCFF/Revenue Limit Transfers - Prior Years
		8099
	0.00
	0.00
	0.0%
	
TOTAL, LCFF SOURCES
			0.00
	0.00
	0.0%
	
FEDERAL REVENUE
						
Interagency Contracts Between LEAs
		8285
	0.00
	0.00
	0.0%
	
Pass-Through Revenues from
						
Federal Sources
		8287
	0.00
	0.00
	0.0%
	
Career and Technical Education
	3500-3599
	8290
	50,000.00
	50,000.00
	0.0%
	
All Other Federal Revenue
	All Other
	8290
	868,771.00
	970,000.00
	11.7%
	
TOTAL, FEDERAL REVENUE
			918,771.00
	1,020,000.00
	11.0%
	
OTHER STATE REVENUE
						
Other State Apportionments
						
All Other State Apportionments - Current Year
		8311
	0.00
	0.00
	0.0%
	
All Other State Apportionments - Prior Years
		8319
	0.00
	0.00
	0.0%
	
Pass-Through Revenues from State Sources
		8587
	0.00
	0.00
	0.0%
	
Adult Education Program
	6391
	8590
	2,603,690.00
	2,742,466.00
	5.3%
	
All Other State Revenue
	All Other
	8590
	87,551.00
	90,000.00
	2.8%
	
TOTAL, OTHER STATE REVENUE
			2,691,241.00
	2,832,466.00
	5.2%
	
OTHER LOCAL REVENUE
						
Other Local Revenue
						
Sales
						
Sale of Equipment/Supplies
		8631
	0.00
	0.00
	0.0%
	
Leases and Rentals
		8650
	0.00
	0.00
	0.0%
	
Interest
		8660
	30,000.00
	30,000.00
	0.0%
	
Net Increase (Decrease) in the Fair Value of Investments
		8662
	0.00
	0.00
	0.0%
	
Fees and Contracts

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 2 of 6

Printed: 6/14/2022 11:21:56 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified

Fresno County

2022-23 Budget, July 1 Adult Education Fund
Expenditures by Object

10621170000000 Form 11
D8B6Y5A9PJ(2022-23)

Description	Resource Codes	Object Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
Percent Difference
	
Adult Education Fees	8671

Interagency Services	8677

Other Local Revenue

All Other Local Revenue	8699

Tuition	8710

TOTAL, OTHER LOCAL REVENUE
	991,000.00

0.00

411,025.00

0.00

1,432,025.00
	1,093,000.00

0.00

402,050.00

0.00

1,525,050.00
	10.3%

0.0%

-2.2%

0.0%

6.5%
	
TOTAL, REVENUES
	5,042,037.00
	5,377,516.00
	6.7%
	
CERTIFICATED SALARIES
Certificated Teachers' Salaries	1100

Certificated Pupil Support Salaries	1200

Certificated Supervisors' and Administrators' Salaries	1300

Other Certificated Salaries	1900

TOTAL, CERTIFICATED SALARIES
	
1,390,074.48

259,165.60

360,515.23

75,193.40

2,084,948.71
	
1,391,748.28

259,165.60

360,515.23

78,141.00

2,089,570.11
	
0.1%

0.0%

0.0%

3.9%

0.2%
	
CLASSIFIED SALARIES
Classified Instructional Salaries	2100

Classified Support Salaries	2200

Classified Supervisors' and Administrators' Salaries	2300

Clerical, Technical and Office Salaries	2400

Other Classified Salaries	2900

TOTAL, CLASSIFIED SALARIES
	
8,510.44

80,793.03

236,532.20

1,021,471.41

168,101.00

1,515,408.08
	
34,738.00

80,793.03

238,365.32

1,009,994.64

157,100.00

1,520,990.99
	
308.2%

0.0%

0.8%

-1.1%

-6.5%

0.4%
	
EMPLOYEE BENEFITS
STRS	3101-3102

PERS	3201-3202

OASDI/Medicare/Alternative	3301-3302

Health and Welfare Benefits	3401-3402

Unemployment Insurance	3501-3502

Workers' Compensation	3601-3602

OPEB, Allocated	3701-3702

OPEB, Active Employees	3751-3752

Other Employee Benefits	3901-3902

TOTAL, EMPLOYEE BENEFITS
	
328,126.90

338,791.05

149,200.88

632,629.15

17,670.01

43,600.49

119,997.85

0.00

15,390.70

1,645,407.03
	
403,200.60

355,868.58

140,634.42

630,518.91

18,255.41

43,037.47

132,822.22

0.00

14,519.85

1,738,857.46
	
22.9%

5.0%

-5.7%

-0.3%

3.3%

-1.3%

10.7%

0.0%

-5.7%

5.7%
	
BOOKS AND SUPPLIES
Approved Textbooks and Core Curricula Materials	4100

Books and Other Reference Materials	4200

Materials and Supplies	4300

Noncapitalized Equipment	4400

TOTAL, BOOKS AND SUPPLIES
	
102,275.14

0.00

223,405.78

153,145.98

478,826.90
	
80,000.00

0.00

233,102.05

116,558.00

429,660.05
	
-21.8%

0.0%

4.3%

-23.9%

-10.3%
	
SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements for Services	5100

Travel and Conferences	5200

Dues and Memberships	5300

Insurance	5400-5450

Operations and Housekeeping Services	5500

Rentals, Leases, Repairs, and Noncapitalized Improvements	5600

Transfers of Direct Costs	5710
	
0.00

46,626.51

5,595.00

0.00

91,202.00

9,698.00
	
0.00

35,423.97

5,595.00

0.00

90,702.00

9,698.00
	
0.0%

-24.0%

0.0%

0.0%

-0.5%

0.0%
	
	0.00
	0.00
	0.0%
	
Transfers of Direct Costs - Interfund
	5750
	4,692.90

416,110.44

42,558.56

616,483.41
	5,050.00

525,741.70

36,623.72

708,834.39
	7.6%

26.3%

-13.9%

15.0%
	
Professional/Consulting Services and Operating Expenditures
	5800
				
Communications	5900

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES
				
CAPITAL OUTLAY
Land	6100

Land Improvements	6170

Buildings and Improvements of Buildings	6200

Equipment	6400

Equipment Replacement	6500

Lease Assets	6600
	
0.00

0.00

0.00

0.00

0.00

0.00
	
0.00

0.00

0.00

0.00

0.00

0.00
	
0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 3 of 6

Printed: 6/14/2022 11:21:56 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified

Fresno County

2022-23 Budget, July 1 Adult Education Fund
Expenditures by Object

10621170000000 Form 11
D8B6Y5A9PJ(2022-23)

Description	Resource Codes	Object Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
Percent Difference
	
TOTAL, CAPITAL OUTLAY
	0.00
	0.00
	0.0%
	
OTHER OUTGO (excluding Transfers of Indirect Costs)
Tuition

Tuition, Excess Costs, and/or Deficit Payments

Payments to Districts or Charter Schools	7141

Payments to County Offices	7142

Payments to JPAs	7143

Other Transfers Out

Transfers of Pass-Through Revenues

To Districts or Charter Schools	7211

To County Offices	7212

To JPAs	7213

Debt Service

Debt Service - Interest	7438

Other Debt Service - Principal	7439

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs)

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
	
OTHER OUTGO - TRANSFERS OF INDIRECT COSTS
Transfers of Indirect Costs - Interfund	7350

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS
	
114,155.00

114,155.00
	
126,108.00

126,108.00
	
10.5%

10.5%
	
TOTAL, EXPENDITURES
	6,455,229.13
	6,614,021.00
	2.5%
	
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN

Other Authorized Interfund Transfers In	8919

(a) TOTAL, INTERFUND TRANSFERS IN

846,880.00

846,880.00

846,880.00

846,880.00

0.0%

0.0%
	
INTERFUND TRANSFERS OUT
To: State School Building Fund/County School Facilities Fund	7613

Other Authorized Interfund Transfers Out	7619

(b) TOTAL, INTERFUND TRANSFERS OUT
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.0%

0.0%

0.0%
	
OTHER SOURCES/USES
SOURCES

Other Sources

Transfers from Funds of Lapsed/Reorganized LEAs	8965

Long-Term Debt Proceeds

Proceeds from Certificates of Participation	8971

Proceeds from Leases	8972

All Other Financing Sources	8979

(c) TOTAL, SOURCES

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%

0.0%
	
USES
Transfers of Funds from Lapsed/Reorganized LEAs	7651

All Other Financing Uses	7699

(d) TOTAL, USES
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.0%

0.0%

0.0%
	
CONTRIBUTIONS
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.0%

0.0%

0.0%
	
Contributions from Unrestricted Revenues
	8980
				
Contributions from Restricted Revenues
	8990
				
(e) TOTAL, CONTRIBUTIONS
				
TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e)
	846,880.00
	846,880.00
	0.0%

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 4 of 6

Printed: 6/14/2022 11:21:56 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified

Fresno County

2022-23 Budget, July 1 Adult Education Fund
Expenditures by Function

10621170000000 Form 11
D8B6Y5A9PJ(2022-23)

Description	Function Codes	Object Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
Percent Difference
	
A. REVENUES
1) LCFF Sources	8010-8099

2) Federal Revenue	8100-8299

3) Other State Revenue	8300-8599

4) Other Local Revenue	8600-8799

5) TOTAL, REVENUES
	
0.00

918,771.00

2,691,241.00

1,432,025.00

5,042,037.00
	
0.00

1,020,000.00

2,832,466.00

1,525,050.00

5,377,516.00
	
0.0%

11.0%

5.2%

6.5%

6.7%
	
B. EXPENDITURES (Objects 1000-7999)
1) Instruction	1000-1999

2) Instruction - Related Services	2000-2999

3) Pupil Services	3000-3999

4) Ancillary Services	4000-4999
	
2,713,863.72

2,926,994.09

343,144.94
	
2,871,604.41

2,912,271.52

347,863.32
	
5.8%

-0.5%

1.4%
	
	0.00
	0.00
	0.0%
	
5) Community Services	5000-5999
		0.00

0.00

114,155.00

357,071.38

0.00

6,455,229.13
	0.00

0.00

126,108.00

356,173.75

0.00

6,614,021.00
	0.0%

0.0%

10.5%

-0.3%

0.0%

2.5%
	
6) Enterprise
	6000-6999
				
7) General Administration	7000-7999

8) Plant Services	8000-8999

9) Other Outgo	9000-9999	Except 7600-7699

10) TOTAL, EXPENDITURES
				
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10)
	
(1,413,192.13)
	
(1,236,505.00)
	
-12.5%
	
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers

a) Transfers In	8900-8929

b) Transfers Out	7600-7629

2) Other Sources/Uses

a) Sources	8930-8979

b) Uses	7630-7699

3) Contributions	8980-8999

4) TOTAL, OTHER FINANCING SOURCES/USES

846,880.00

0.00

0.00

0.00

846,880.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%
	
	0.00
	0.00
	0.0%
	
	846,880.00
	846,880.00
	0.0%
	
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
	(566,312.13)
	(389,625.00)
	-31.2%
	
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance

a) As of July 1 - Unaudited	9791

b) Audit Adjustments	9793

c) As of July 1 - Audited (F1a + F1b)

d) Other Restatements	9795

e) Adjusted Beginning Balance (F1c + F1d)

2) Ending Balance, June 30 (E + F1e)

Components of Ending Fund Balance

a) Nonspendable

Revolving Cash	9711

Stores	9712

Prepaid Items	9713

All Others	9719

b) Restricted	9740

c) Committed

Stabilization Arrangements	9750

Other Commitments (by Resource/Object)	9760

d) Assigned

Other Assignments (by Resource/Object)	9780

Capital Improvements	0000	9780

Future Program Growth	0000	9780

Capital Improvements	0000	9780

Future Program Growth	0000	9780

e) Unassigned/Unappropriated

Reserve for Economic Uncertainties	9789
Unassigned/Unappropriated Amount	9790

3,610,211.88

0.00

3,610,211.88

0.00

3,610,211.88

3,043,899.75

0.00

0.00

0.00

3,043,899.75

0.00

3,043,899.75

0.00

3,043,899.75

2,654,274.75

0.00

0.00

0.00

-15.7%

0.0%

-15.7%

0.0%

-15.7%

-12.8%

0.0%

0.0%

0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%

0.00
	
0.00
	
0.0%
	
	0.00

3,043,899.75

2,500,000.00

543,899.75
	0.00

2,654,274.75

2,250,000.00

404,274.75
	0.0%

-12.8%

0.0%

0.00
	
0.00
		
	0.00
	0.00
	0.0%

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 5 of 6

Printed: 6/14/2022 11:21:56 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified

Fresno County

2022-23 Budget, July 1 Adult Education Fund
Restricted Detail

10621170000000 Form 11
D8B6Y5A9PJ(2022-23)

Resource	Description
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
Total, Restricted Balance
	0.00
	0.00

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 6 of 6

Printed: 6/14/2022 11:21:56 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified

Fresno County

2022-23 Budget, July 1 Child Development Fund
Expenditures by Object

10621170000000 Form 12
D8B6Y5A9PJ(2022-23)

Description	Resource Codes	Object Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
Percent Difference
	
A. REVENUES
	
0.00
		
0.0%
	
1) LCFF Sources
	8010-8099
		0.00
		
2) Federal Revenue
	8100-8299
	0.00

12,548,889.00

7,666,815.43

20,215,704.43
	0.00

12,548,889.00

5,876,659.90

18,425,548.90
	0.0%

0.0%

-23.3%

-8.9%
	
3) Other State Revenue	8300-8599

4) Other Local Revenue	8600-8799

5) TOTAL, REVENUES
				
B. EXPENDITURES
1) Certificated Salaries	1000-1999

2) Classified Salaries	2000-2999

3) Employee Benefits	3000-3999

4) Books and Supplies	4000-4999

5) Services and Other Operating Expenditures	5000-5999

6) Capital Outlay	6000-6999

7) Other Outgo (excluding Transfers of Indirect Costs)	7100-7299,7400-7499

8) Other Outgo - Transfers of Indirect Costs	7300-7399

9) TOTAL, EXPENDITURES
	
2,484,119.66

5,481,134.34

2,680,514.96

863,294.34

825,688.76

170,752.37

168,000.00

667,393.40

13,340,897.83
	
2,561,016.55

6,710,492.88

2,583,575.30

4,757,537.30

781,193.68

100,000.00

42,000.00

833,312.86

18,369,128.57
	
3.1%

22.4%

-3.6%

451.1%

-5.4%

-41.4%

-75.0%

24.9%

37.7%
	
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9)
	
6,874,806.60
	
56,420.33
	
-99.2%
	
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers

a) Transfers In	8900-8929

b) Transfers Out	7600-7629

2) Other Sources/Uses

a) Sources	8930-8979

b) Uses	7630-7699

3) Contributions	8980-8999

4) TOTAL, OTHER FINANCING SOURCES/USES

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
	6,874,806.60
	56,420.33
	-99.2%
	
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance

a) As of July 1 - Unaudited	9791

b) Audit Adjustments	9793

c) As of July 1 - Audited (F1a + F1b)

d) Other Restatements	9795

e) Adjusted Beginning Balance (F1c + F1d)

2) Ending Balance, June 30 (E + F1e)

Components of Ending Fund Balance

a) Nonspendable

Revolving Cash	9711

Stores	9712

Prepaid Items	9713

All Others	9719

b) Restricted	9740

c) Committed

Stabilization Arrangements	9750

Other Commitments	9760

d) Assigned

Other Assignments	9780

e) Unassigned/Unappropriated Reserve for Economic Uncertainties	9789

Unassigned/Unappropriated Amount	9790

1,269,326.33

0.00

1,269,326.33

0.00

1,269,326.33

8,144,132.93

0.00

0.00

0.00

8,144,132.93

0.00

8,144,132.93

0.00

8,144,132.93

8,200,553.26

0.00

0.00

0.00

541.6%

0.0%

541.6%

0.0%

541.6%

0.7%

0.0%

0.0%

0.0%
	
	0.00
	0.00
	0.0%
	
	7,341,464.93
	7,341,464.93
	0.0%

0.00
	
0.00
	
0.0%
	
	0.00

802,668.00
	0.00

859,088.33
	0.0%

7.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
G. ASSETS
1) Cash

a) in County Treasury	9110

1) Fair Value Adjustment to Cash in County Treasury	9111

b) in Banks	9120

c) in Revolving Cash Account	9130

d) with Fiscal Agent/Trustee	9135

0.00

0.00

0.00

0.00

0.00

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 1 of 6

Printed: 6/14/2022 11:21:59 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified

Fresno County

2022-23 Budget, July 1 Child Development Fund
Expenditures by Object

10621170000000 Form 12
D8B6Y5A9PJ(2022-23)

Description	Resource Codes	Object Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
Percent Difference
	
e) Collections Awaiting Deposit	9140

2) Investments	9150

3) Accounts Receivable	9200

4) Due from Grantor Government	9290

5) Due from Other Funds	9310

6) Stores	9320

7) Prepaid Expenditures	9330

8) Other Current Assets	9340

9) TOTAL, ASSETS
	0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
			
H. DEFERRED OUTFLOWS OF RESOURCES
1) Deferred Outflows of Resources	9490

2) TOTAL, DEFERRED OUTFLOWS
	
0.00

0.00
			
I. LIABILITIES
1) Accounts Payable	9500

2) Due to Grantor Governments	9590

3) Due to Other Funds	9610

4) Current Loans	9640
	
0.00

0.00

0.00

5) Unearned Revenue
	9650
	0.00
			
6) TOTAL, LIABILITIES
			0.00
			
J. DEFERRED INFLOWS OF RESOURCES
						
1) Deferred Inflows of Resources
		9690
	0.00
			
2) TOTAL, DEFERRED INFLOWS
			0.00
			
K. FUND EQUITY
						
(G9 + H2) - (I6 + J2)
			0.00
			
FEDERAL REVENUE
						
Child Nutrition Programs
		8220
	0.00
	0.00
	0.0%
	
Interagency Contracts Between LEAs
		8285
	0.00
	0.00
	0.0%
	
Title I, Part A, Basic
	3010
	8290
	0.00
	0.00
	0.0%
	
All Other Federal Revenue
	All Other
	8290
	0.00
	0.00
	0.0%
	
TOTAL, FEDERAL REVENUE
			0.00
	0.00
	0.0%
	
OTHER STATE REVENUE
						
Child Nutrition Programs
		8520
	0.00
	0.00
	0.0%
	
Child Development Apportionments
		8530
	0.00
	0.00
	0.0%
	
Pass-Through Revenues from State Sources
		8587
	0.00
	0.00
	0.0%
	
State Preschool
	6105
	8590
	5,278,477.00
	5,278,477.00
	0.0%
	
All Other State Revenue
	All Other
	8590
	7,270,412.00
	7,270,412.00
	0.0%
	
TOTAL, OTHER STATE REVENUE
			12,548,889.00
	12,548,889.00
	0.0%
	
OTHER LOCAL REVENUE
						
Other Local Revenue
						
Sales
						
Sale of Equipment/Supplies
		8631
	0.00
	0.00
	0.0%
	
Food Service Sales
		8634
	0.00
	0.00
	0.0%
	
Interest
		8660
	0.00
	0.00
	0.0%
	
Net Increase (Decrease) in the Fair Value of Investments
		8662
	0.00
	0.00
	0.0%
	
Fees and Contracts
						
Child Development Parent Fees
		8673
	166,815.44
	194,788.86
	16.8%
	
Interagency Services
		8677
	0.00
	0.00
	0.0%
	
All Other Fees and Contracts
		8689
	7,499,999.99
	5,681,871.04
	-24.2%
	
Other Local Revenue
						
All Other Local Revenue
		8699
	0.00
	0.00
	0.0%
	
All Other Transfers In from All Others
		8799
	0.00
	0.00
	0.0%
	
TOTAL, OTHER LOCAL REVENUE
			7,666,815.43
	5,876,659.90
	-23.3%
	
TOTAL, REVENUES
			20,215,704.43
	18,425,548.90
	-8.9%
	
CERTIFICATED SALARIES
						
Certificated Teachers' Salaries
		1100
	2,009,421.67
	2,032,272.53
	1.1%
	
Certificated Pupil Support Salaries
		1200
	142,333.24
	119,549.27
	-16.0%

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 2 of 6

Printed: 6/14/2022 11:21:59 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified

Fresno County

2022-23 Budget, July 1 Child Development Fund
Expenditures by Object

10621170000000 Form 12
D8B6Y5A9PJ(2022-23)

Description	Resource Codes	Object Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
Percent Difference
	
Certificated Supervisors' and Administrators' Salaries	1300

Other Certificated Salaries	1900

TOTAL, CERTIFICATED SALARIES
	332,364.75

0.00

2,484,119.66
	409,194.75

0.00

2,561,016.55
	23.1%

0.0%

3.1%
	
CLASSIFIED SALARIES
Classified Instructional Salaries	2100

Classified Support Salaries	2200

Classified Supervisors' and Administrators' Salaries	2300

Clerical, Technical and Office Salaries	2400

Other Classified Salaries	2900

TOTAL, CLASSIFIED SALARIES
	
4,270,364.32

500.00

348,347.57

551,912.27

310,010.18

5,481,134.34
	
4,593,485.17

500.00

339,903.72

472,603.99

1,304,000.00

6,710,492.88
	
7.6%

0.0%

-2.4%

-14.4%

320.6%

22.4%
	
EMPLOYEE BENEFITS
STRS	3101-3102

PERS	3201-3202

OASDI/Medicare/Alternative	3301-3302

Health and Welfare Benefits	3401-3402

Unemployment Insurance	3501-3502

Workers' Compensation	3601-3602

OPEB, Allocated	3701-3702

OPEB, Active Employees	3751-3752

Other Employee Benefits	3901-3902

TOTAL, EMPLOYEE BENEFITS
	
402,957.10

984,870.00

496,425.99

518,924.05

44,181.86

109,729.07

87,971.82

0.00

35,455.07

2,680,514.96
	
447,424.44

905,752.69

440,863.67

531,983.77

36,374.84

99,986.40

85,188.76

0.00

36,000.73

2,583,575.30
	
11.0%

-8.0%

-11.2%

2.5%

-17.7%

-8.9%

-3.2%

0.0%

1.5%

-3.6%
	
BOOKS AND SUPPLIES
Approved Textbooks and Core Curricula Materials	4100

Books and Other Reference Materials	4200

Materials and Supplies	4300

Noncapitalized Equipment	4400

Food	4700

TOTAL, BOOKS AND SUPPLIES
	
0.00

0.00

786,964.09

76,330.25

0.00

863,294.34
	
0.00

0.00

4,692,300.10

65,237.20

0.00

4,757,537.30
	
0.0%

0.0%

496.3%

-14.5%

0.0%

451.1%
	
SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements for Services	5100

Travel and Conferences	5200

Dues and Memberships	5300

Insurance	5400-5450

Operations and Housekeeping Services	5500

Rentals, Leases, Repairs, and Noncapitalized Improvements	5600

Transfers of Direct Costs	5710
	
0.00

32,892.13

1,576.00

0.00

0.00

259,191.37
	
0.00

25,533.73

2,227.99

0.00

0.00

165,720.00
	
0.0%

-22.4%

41.4%

0.0%

0.0%

-36.1%
	
	0.00
	0.00
	0.0%
	
Transfers of Direct Costs - Interfund
	5750
	376,652.80

121,726.46

33,650.00

825,688.76
	370,576.96

163,215.00

53,920.00

781,193.68
	-1.6%

34.1%

60.2%

-5.4%
	
Professional/Consulting Services and Operating Expenditures
	5800
				
Communications	5900

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES
				
CAPITAL OUTLAY
Land	6100

Land Improvements	6170

Buildings and Improvements of Buildings	6200

Equipment	6400

Equipment Replacement	6500

Lease Assets	6600

TOTAL, CAPITAL OUTLAY
	
0.00

150,752.37

20,000.00

0.00

0.00

0.00

170,752.37
	
0.00

100,000.00

0.00

0.00

0.00

0.00

100,000.00
	
0.0%

-33.7%

-100.0%

0.0%

0.0%

0.0%

-41.4%
	
OTHER OUTGO (excluding Transfers of Indirect Costs)
Other Transfers Out

All Other Transfers Out to All Others	7299

Debt Service

Debt Service - Interest	7438

Other Debt Service - Principal	7439

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs)

0.00

0.00

168,000.00

168,000.00

0.00

0.00

42,000.00

42,000.00

0.0%

0.0%

-75.0%

-75.0%
	
OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 3 of 6

Printed: 6/14/2022 11:21:59 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified

Fresno County

2022-23 Budget, July 1 Child Development Fund
Expenditures by Object

10621170000000 Form 12
D8B6Y5A9PJ(2022-23)

Description	Resource Codes	Object Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
Percent Difference
	
Transfers of Indirect Costs - Interfund	7350

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS
	667,393.40

667,393.40
	833,312.86
	24.9%

24.9%
	
		833,312.86
		
TOTAL, EXPENDITURES
	13,340,897.83
	18,369,128.57
	37.7%
	
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN

From: General Fund	8911

Other Authorized Interfund Transfers In	8919

(a) TOTAL, INTERFUND TRANSFERS IN

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%
	
INTERFUND TRANSFERS OUT
Other Authorized Interfund Transfers Out	7619

(b) TOTAL, INTERFUND TRANSFERS OUT
	
0.00

0.00
	
0.00

0.00
	
0.0%

0.0%
	
OTHER SOURCES/USES
SOURCES

Other Sources

Transfers from Funds of Lapsed/Reorganized LEAs	8965

Long-Term Debt Proceeds

Proceeds from Certificates of Participation	8971

Proceeds from Leases	8972

All Other Financing Sources	8979

(c) TOTAL, SOURCES

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%

0.0%
	
USES
Transfers of Funds from Lapsed/Reorganized LEAs	7651

All Other Financing Uses	7699

(d) TOTAL, USES
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.0%

0.0%

0.0%
	
CONTRIBUTIONS
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.0%

0.0%

0.0%
	
Contributions from Unrestricted Revenues
	8980
				
Contributions from Restricted Revenues
	8990
				
(e) TOTAL, CONTRIBUTIONS
				
TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e)
	0.00
	0.00
	0.0%

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 4 of 6

Printed: 6/14/2022 11:21:59 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified

Fresno County

2022-23 Budget, July 1 Child Development Fund
Expenditures by Function

10621170000000 Form 12
D8B6Y5A9PJ(2022-23)

Description	Function Codes	Object Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
Percent Difference
	
A. REVENUES
	
0.00
		
0.0%
	
1) LCFF Sources
	8010-8099
		0.00
		
2) Federal Revenue
	8100-8299
	0.00

12,548,889.00

7,666,815.43

20,215,704.43
	0.00

12,548,889.00

5,876,659.90

18,425,548.90
	0.0%

0.0%

-23.3%

-8.9%
	
3) Other State Revenue	8300-8599

4) Other Local Revenue	8600-8799

5) TOTAL, REVENUES
				
B. EXPENDITURES (Objects 1000-7999)
1) Instruction	1000-1999

2) Instruction - Related Services	2000-2999

3) Pupil Services	3000-3999

4) Ancillary Services	4000-4999

5) Community Services	5000-5999

6) Enterprise	6000-6999

7) General Administration	7000-7999

8) Plant Services	8000-8999

9) Other Outgo	9000-9999	Except 7600-7699

10) TOTAL, EXPENDITURES
	
10,119,729.92

1,894,492.86

185,781.65
	
15,216,445.02

1,921,145.65

161,225.04
	
50.4%

1.4%

-13.2%
	
	0.00
	0.00
	0.0%
	
	0.00

0.00

667,393.40

305,500.00

168,000.00

13,340,897.83
	0.00

0.00

833,312.86

195,000.00

42,000.00

18,369,128.57
	0.0%

0.0%

24.9%

-36.2%

-75.0%

37.7%
	
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10)
	
6,874,806.60
	
56,420.33
	
-99.2%
	
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers

a) Transfers In	8900-8929

b) Transfers Out	7600-7629

2) Other Sources/Uses

a) Sources	8930-8979

b) Uses	7630-7699

3) Contributions	8980-8999

4) TOTAL, OTHER FINANCING SOURCES/USES

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
	6,874,806.60
	56,420.33
	-99.2%
	
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance

a) As of July 1 - Unaudited	9791

b) Audit Adjustments	9793

c) As of July 1 - Audited (F1a + F1b)

d) Other Restatements	9795

e) Adjusted Beginning Balance (F1c + F1d)

2) Ending Balance, June 30 (E + F1e)

Components of Ending Fund Balance

a) Nonspendable

Revolving Cash	9711

Stores	9712

Prepaid Items	9713

All Others	9719

b) Restricted	9740

c) Committed

Stabilization Arrangements	9750

Other Commitments (by Resource/Object)	9760

d) Assigned

Other Assignments (by Resource/Object)	9780

e) Unassigned/Unappropriated

Reserve for Economic Uncertainties	9789
Unassigned/Unappropriated Amount	9790

1,269,326.33

0.00

1,269,326.33

0.00

1,269,326.33

8,144,132.93

0.00

0.00

0.00

8,144,132.93

0.00

8,144,132.93

0.00

8,144,132.93

8,200,553.26

0.00

0.00

0.00

541.6%

0.0%

541.6%

0.0%

541.6%

0.7%

0.0%

0.0%

0.0%
	
	0.00
	0.00
	0.0%
	
	7,341,464.93
	7,341,464.93
	0.0%

0.00
	
0.00
	
0.0%
	
	0.00

802,668.00
	0.00

859,088.33
	0.0%

7.0%

0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.0%

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 5 of 6

Printed: 6/14/2022 11:21:59 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

6130

Clovis Unified

Fresno County

2022-23 Budget, July 1 Child Development Fund
Restricted Detail

10621170000000 Form 12
D8B6Y5A9PJ(2022-23)

Resource	Description
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
2600	Expanded Learning Opportunities Program
Child Development: Center-Based Reserve Account
Total, Restricted Balance
	7,204,084.59

137,380.34
7,341,464.93
	7,204,084.59

137,380.34
7,341,464.93

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 6 of 6

Printed: 6/14/2022 11:21:59 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified

Fresno County

2022-23 Budget, July 1 Cafeteria Special Revenue Fund
Expenditures by Object

10621170000000 Form 13
D8B6Y5A9PJ(2022-23)

Description	Resource Codes	Object Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
Percent Difference
	
A. REVENUES
	
0.00
		
0.0%
	
1) LCFF Sources
	8010-8099
		0.00
		
2) Federal Revenue
	8100-8299
	20,651,922.56

1,192,974.00

316,325.00

22,161,221.56
	12,643,025.00

3,549,574.28

997,361.00

17,189,960.28
	-38.8%

197.5%

215.3%

-22.4%
	
3) Other State Revenue	8300-8599

4) Other Local Revenue	8600-8799

5) TOTAL, REVENUES
				
B. EXPENDITURES
1) Certificated Salaries	1000-1999

2) Classified Salaries	2000-2999

3) Employee Benefits	3000-3999

4) Books and Supplies	4000-4999

5) Services and Other Operating Expenditures	5000-5999

6) Capital Outlay	6000-6999

7) Other Outgo (excluding Transfers of Indirect Costs)	7100-7299,7400-7499

8) Other Outgo - Transfers of Indirect Costs	7300-7399

9) TOTAL, EXPENDITURES
	
0.00

5,376,975.21

3,166,280.53

7,865,731.56

266,499.48

287,000.00

0.00

447,222.00

17,409,708.78
	
0.00

5,923,808.00

3,348,532.00

7,570,029.00

646,911.00

0.00

0.00

496,933.00

17,986,213.00
	
0.0%

10.2%

5.8%

-3.8%

142.7%

-100.0%

0.0%

11.1%

3.3%
	
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9)
	
4,751,512.78
	
(796,252.72)
	
-116.8%
	
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers

a) Transfers In	8900-8929

b) Transfers Out	7600-7629

2) Other Sources/Uses

a) Sources	8930-8979

b) Uses	7630-7699

3) Contributions	8980-8999

4) TOTAL, OTHER FINANCING SOURCES/USES

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
	4,751,512.78
	(796,252.72)
	-116.8%
	
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance

a) As of July 1 - Unaudited	9791

b) Audit Adjustments	9793

c) As of July 1 - Audited (F1a + F1b)

d) Other Restatements	9795

e) Adjusted Beginning Balance (F1c + F1d)

2) Ending Balance, June 30 (E + F1e)

Components of Ending Fund Balance

a) Nonspendable

Revolving Cash	9711

Stores	9712

Prepaid Items	9713

All Others	9719

b) Restricted	9740

c) Committed

Stabilization Arrangements	9750

Other Commitments	9760

d) Assigned

Other Assignments	9780

e) Unassigned/Unappropriated Reserve for Economic Uncertainties	9789

Unassigned/Unappropriated Amount	9790

5,940,949.87

0.00

5,940,949.87

0.00

5,940,949.87

10,692,462.65

0.00

0.00

0.00

10,692,462.65

0.00

10,692,462.65

0.00

10,692,462.65

9,896,209.93

0.00

0.00

0.00

80.0%

0.0%

80.0%

0.0%

80.0%

-7.4%

0.0%

0.0%

0.0%
	
	0.00
	0.00
	0.0%
	
	10,692,462.65
	9,896,209.93
	-7.4%

0.00
	
0.00
	
0.0%
	
	0.00

0.00
	0.00

0.00
	0.0%

0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
G. ASSETS
1) Cash

a) in County Treasury	9110

1) Fair Value Adjustment to Cash in County Treasury	9111

b) in Banks	9120

c) in Revolving Cash Account	9130

d) with Fiscal Agent/Trustee	9135

0.00

0.00

0.00

0.00

0.00

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 1 of 6

Printed: 6/14/2022 11:22:00 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified

Fresno County

2022-23 Budget, July 1 Cafeteria Special Revenue Fund
Expenditures by Object

10621170000000 Form 13
D8B6Y5A9PJ(2022-23)

Description	Resource Codes	Object Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
Percent Difference
	
e) Collections Awaiting Deposit	9140

2) Investments	9150

3) Accounts Receivable	9200

4) Due from Grantor Government	9290

5) Due from Other Funds	9310

6) Stores	9320

7) Prepaid Expenditures	9330

8) Other Current Assets	9340

9) TOTAL, ASSETS
	0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
			
H. DEFERRED OUTFLOWS OF RESOURCES
1) Deferred Outflows of Resources	9490

2) TOTAL, DEFERRED OUTFLOWS
	
0.00

0.00
			
I. LIABILITIES
1) Accounts Payable	9500

2) Due to Grantor Governments	9590

3) Due to Other Funds	9610

4) Current Loans	9640
	
0.00

0.00

0.00

5) Unearned Revenue
	9650
	0.00
			
6) TOTAL, LIABILITIES
			0.00
			
J. DEFERRED INFLOWS OF RESOURCES
						
1) Deferred Inflows of Resources
		9690
	0.00
			
2) TOTAL, DEFERRED INFLOWS
			0.00
			
K. FUND EQUITY
						
(G9 + H2) - (I6 + J2)
			0.00
			
FEDERAL REVENUE
						
Child Nutrition Programs
		8220
	19,551,922.56
	11,543,025.00
	-41.0%
	
Donated Food Commodities
		8221
	1,100,000.00
	1,100,000.00
	0.0%
	
All Other Federal Revenue
		8290
	0.00
	0.00
	0.0%
	
TOTAL, FEDERAL REVENUE
			20,651,922.56
	12,643,025.00
	-38.8%
	
OTHER STATE REVENUE
						
Child Nutrition Programs
		8520
	1,192,974.00
	3,549,574.28
	197.5%
	
All Other State Revenue
		8590
	0.00
	0.00
	0.0%
	
TOTAL, OTHER STATE REVENUE
			1,192,974.00
	3,549,574.28
	197.5%
	
OTHER LOCAL REVENUE
						
Other Local Revenue
						
Sales
						
Sale of Equipment/Supplies
		8631
	0.00
	0.00
	0.0%
	
Food Service Sales
		8634
	275,834.00
	971,146.00
	252.1%
	
Leases and Rentals
		8650
	0.00
	0.00
	0.0%
	
Interest
		8660
	40,491.00
	26,215.00
	-35.3%
	
Net Increase (Decrease) in the Fair Value of Investments
		8662
	0.00
	0.00
	0.0%
	
Fees and Contracts
						
Interagency Services
		8677
	0.00
	0.00
	0.0%
	
Other Local Revenue
						
All Other Local Revenue
		8699
	0.00
	0.00
	0.0%
	
TOTAL, OTHER LOCAL REVENUE
			316,325.00
	997,361.00
	215.3%
	
TOTAL, REVENUES
			22,161,221.56
	17,189,960.28
	-22.4%
	
CERTIFICATED SALARIES
						
Certificated Supervisors' and Administrators' Salaries
		1300
	0.00
	0.00
	0.0%
	
Other Certificated Salaries
		1900
	0.00
	0.00
	0.0%
	
TOTAL, CERTIFICATED SALARIES
			0.00
	0.00
	0.0%
	
CLASSIFIED SALARIES
						
Classified Support Salaries
		2200
	3,794,092.55
	4,269,707.00
	12.5%
	
Classified Supervisors' and Administrators' Salaries
		2300
	1,426,582.58
	1,470,465.00
	3.1%
	
Clerical, Technical and Office Salaries
		2400
	144,482.08
	162,199.00
	12.3%
	
Other Classified Salaries
		2900
	11,818.00
	21,437.00
	81.4%

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 2 of 6

Printed: 6/14/2022 11:22:00 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified

Fresno County

2022-23 Budget, July 1 Cafeteria Special Revenue Fund
Expenditures by Object

10621170000000 Form 13
D8B6Y5A9PJ(2022-23)

Description	Resource Codes	Object Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
Percent Difference
	
TOTAL, CLASSIFIED SALARIES
	5,376,975.21
	5,923,808.00
	10.2%
	
EMPLOYEE BENEFITS
STRS	3101-3102

PERS	3201-3202

OASDI/Medicare/Alternative	3301-3302

Health and Welfare Benefits	3401-3402

Unemployment Insurance	3501-3502

Workers' Compensation	3601-3602

OPEB, Allocated	3701-3702

OPEB, Active Employees	3751-3752

Other Employee Benefits	3901-3902

TOTAL, EMPLOYEE BENEFITS
	
0.00

1,076,468.65

376,393.12

1,442,747.20

25,887.43

64,463.17

158,623.16

0.00

21,697.80

3,166,280.53
	
0.00

1,140,779.00

434,106.00

1,484,604.00

30,797.00

71,112.00

161,919.00

0.00

25,215.00

3,348,532.00
	
0.0%

6.0%

15.3%

2.9%

19.0%

10.3%

2.1%

0.0%

16.2%

5.8%
	
BOOKS AND SUPPLIES
Books and Other Reference Materials	4200

Materials and Supplies	4300

Noncapitalized Equipment	4400

Food	4700

TOTAL, BOOKS AND SUPPLIES
	
0.00

250,400.00

572,470.56

7,042,861.00

7,865,731.56
	
0.00

250,400.00

295,960.00

7,023,669.00

7,570,029.00
	
0.0%

0.0%

-48.3%

-0.3%

-3.8%
	
SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements for Services	5100

Travel and Conferences	5200

Dues and Memberships	5300

Insurance	5400-5450

Operations and Housekeeping Services	5500

Rentals, Leases, Repairs, and Noncapitalized Improvements	5600

Transfers of Direct Costs	5710
	
0.00

12,000.00

3,762.00

0.00

24,600.00

473,661.48
	
0.00

23,000.00

3,762.00

0.00

24,600.00

558,083.00
	
0.0%

91.7%

0.0%

0.0%

0.0%

17.8%
	
	0.00
	0.00
	0.0%
	
Transfers of Direct Costs - Interfund
	5750
	(253,550.00)

0.00

6,026.00

266,499.48
	26,450.00

4,000.00

7,016.00

646,911.00
	-110.4%

New

16.4%

142.7%
	
Professional/Consulting Services and Operating Expenditures
	5800
				
Communications	5900

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES
				
CAPITAL OUTLAY
Buildings and Improvements of Buildings	6200

Equipment	6400

Equipment Replacement	6500

Lease Assets	6600

TOTAL, CAPITAL OUTLAY
	
287,000.00

0.00

0.00

0.00

287,000.00
	
0.00

0.00

0.00

0.00

0.00
	
-100.0%

0.0%

0.0%

0.0%

-100.0%
	
OTHER OUTGO (excluding Transfers of Indirect Costs)
Debt Service

Debt Service - Interest	7438

Other Debt Service - Principal	7439

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs)

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%
	
OTHER OUTGO - TRANSFERS OF INDIRECT COSTS
Transfers of Indirect Costs - Interfund	7350

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS
	
447,222.00

447,222.00
	
496,933.00

496,933.00
	
11.1%

11.1%
	
TOTAL, EXPENDITURES
	17,409,708.78
	17,986,213.00
	3.3%
	
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN

From: General Fund	8916

Other Authorized Interfund Transfers In	8919

(a) TOTAL, INTERFUND TRANSFERS IN

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%
	
INTERFUND TRANSFERS OUT
Other Authorized Interfund Transfers Out	7619

(b) TOTAL, INTERFUND TRANSFERS OUT
	
0.00

0.00
	
0.00

0.00
	
0.0%

0.0%
	
OTHER SOURCES/USES
SOURCES

Other Sources

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 3 of 6

Printed: 6/14/2022 11:22:00 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified

Fresno County

2022-23 Budget, July 1 Cafeteria Special Revenue Fund
Expenditures by Object

10621170000000 Form 13
D8B6Y5A9PJ(2022-23)

Description	Resource Codes	Object Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
Percent Difference
	
Transfers from Funds of Lapsed/Reorganized LEAs	8965

Long-Term Debt Proceeds

Proceeds from Leases	8972

All Other Financing Sources	8979

(c) TOTAL, SOURCES
	0.00

0.00

0.00

0.00
	0.00
	0.0%

0.0%

0.0%

0.0%

0.00

0.00

0.00
		
USES
Transfers of Funds from Lapsed/Reorganized LEAs	7651

All Other Financing Uses	7699

(d) TOTAL, USES
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.0%

0.0%

0.0%
	
CONTRIBUTIONS
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.0%

0.0%

0.0%
	
Contributions from Unrestricted Revenues
	8980
				
Contributions from Restricted Revenues
	8990
				
(e) TOTAL, CONTRIBUTIONS
				
TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e)
	0.00
	0.00
	0.0%

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 4 of 6

Printed: 6/14/2022 11:22:00 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified

Fresno County

2022-23 Budget, July 1 Cafeteria Special Revenue Fund
Expenditures by Function

10621170000000 Form 13
D8B6Y5A9PJ(2022-23)

Description	Function Codes	Object Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
Percent Difference
	
A. REVENUES
	
0.00
		
0.0%
	
1) LCFF Sources
	8010-8099
		0.00
		
2) Federal Revenue
	8100-8299
	20,651,922.56

1,192,974.00

316,325.00

22,161,221.56
	12,643,025.00

3,549,574.28

997,361.00

17,189,960.28
	-38.8%

197.5%

215.3%

-22.4%
	
3) Other State Revenue	8300-8599

4) Other Local Revenue	8600-8799

5) TOTAL, REVENUES
				
B. EXPENDITURES (Objects 1000-7999)
1) Instruction	1000-1999

2) Instruction - Related Services	2000-2999

3) Pupil Services	3000-3999

4) Ancillary Services	4000-4999

5) Community Services	5000-5999

6) Enterprise	6000-6999

7) General Administration	7000-7999

8) Plant Services	8000-8999

9) Other Outgo	9000-9999	Except 7600-7699

10) TOTAL, EXPENDITURES
	
0.00

0.00
	
0.00

0.00
	
0.0%

0.0%
	
	16,650,886.78
	17,464,680.00
	4.9%
	
	0.00

0.00
	0.00

0.00
	0.0%

0.0%
	
	0.00

447,222.00

311,600.00

0.00

17,409,708.78
	0.00

496,933.00

24,600.00

0.00

17,986,213.00
	0.0%

11.1%

-92.1%

0.0%

3.3%
	
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10)
	
4,751,512.78
	
(796,252.72)
	
-116.8%
	
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers

a) Transfers In	8900-8929

b) Transfers Out	7600-7629

2) Other Sources/Uses

a) Sources	8930-8979

b) Uses	7630-7699

3) Contributions	8980-8999

4) TOTAL, OTHER FINANCING SOURCES/USES

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
	4,751,512.78
	(796,252.72)
	-116.8%
	
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance

a) As of July 1 - Unaudited	9791

b) Audit Adjustments	9793

c) As of July 1 - Audited (F1a + F1b)

d) Other Restatements	9795

e) Adjusted Beginning Balance (F1c + F1d)

2) Ending Balance, June 30 (E + F1e)

Components of Ending Fund Balance

a) Nonspendable

Revolving Cash	9711

Stores	9712

Prepaid Items	9713

All Others	9719

b) Restricted	9740

c) Committed

Stabilization Arrangements	9750

Other Commitments (by Resource/Object)	9760

d) Assigned

Other Assignments (by Resource/Object)	9780

e) Unassigned/Unappropriated

Reserve for Economic Uncertainties	9789
Unassigned/Unappropriated Amount	9790

5,940,949.87

0.00

5,940,949.87

0.00

5,940,949.87

10,692,462.65

0.00

0.00

0.00

10,692,462.65

0.00

10,692,462.65

0.00

10,692,462.65

9,896,209.93

0.00

0.00

0.00

80.0%

0.0%

80.0%

0.0%

80.0%

-7.4%

0.0%

0.0%

0.0%
	
	0.00
	0.00
	0.0%
	
	10,692,462.65
	9,896,209.93
	-7.4%

0.00
	
0.00
	
0.0%
	
	0.00

0.00
	0.00

0.00
	0.0%

0.0%

0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.0%

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 5 of 6

Printed: 6/14/2022 11:22:00 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified

Fresno County

2022-23 Budget, July 1 Cafeteria Special Revenue Fund
Restricted Detail

10621170000000 Form 13
D8B6Y5A9PJ(2022-23)

Resource	Description
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
Child Nutrition: School Programs (e.g., School 5310	Lunch, School Breakfast, Milk, Pregnant &
Lactating Students)
Total, Restricted Balance
	
10,692,462.65
10,692,462.65
	
9,896,209.93
9,896,209.93

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 6 of 6

Printed: 6/14/2022 11:22:00 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified

Fresno County

2022-23 Budget, July 1 Deferred Maintenance Fund
Expenditures by Object

10621170000000 Form 14
D8B6Y5A9PJ(2022-23)

Description	Resource Codes	Object Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
Percent Difference
	
A. REVENUES
1) LCFF Sources	8010-8099

2) Federal Revenue	8100-8299
	
0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.0%
	
3) Other State Revenue
	8300-8599
	0.00

18,435.30

18,435.30
	0.00

1,000.00

1,000.00
	0.0%

-94.6%

-94.6%
	
4) Other Local Revenue
	8600-8799
				
5) TOTAL, REVENUES
				
B. EXPENDITURES
1) Certificated Salaries	1000-1999

2) Classified Salaries	2000-2999

3) Employee Benefits	3000-3999

4) Books and Supplies	4000-4999

5) Services and Other Operating Expenditures	5000-5999

6) Capital Outlay	6000-6999

7) Other Outgo (excluding Transfers of Indirect Costs)	7100-7299,7400-7499

8) Other Outgo - Transfers of Indirect Costs	7300-7399

9) TOTAL, EXPENDITURES
	
0.00
	
0.00
	
0.0%
	
	0.00

0.00

0.00

1,645,360.72

831,715.00

0.00
	0.00

0.00

0.00

401,000.00

2,400,000.00

0.00
	0.0%

0.0%

0.0%

-75.6%

188.6%

0.0%
	
	0.00
	0.00
	0.0%
	
	2,477,075.72
	2,801,000.00
	13.1%
	
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9)
	
(2,458,640.42)
	
(2,800,000.00)
	
13.9%
	
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers

a) Transfers In	8900-8929

b) Transfers Out	7600-7629

2) Other Sources/Uses

a) Sources	8930-8979

b) Uses	7630-7699

3) Contributions	8980-8999

4) TOTAL, OTHER FINANCING SOURCES/USES

2,800,000.00

1,000,000.00

0.00

0.00

2,800,000.00

0.00

0.00

0.00

0.0%

-100.0%

0.0%

0.0%
	
	0.00
	0.00
	0.0%
	
	1,800,000.00
	2,800,000.00
	55.6%
	
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
	(658,640.42)
	0.00
	-100.0%
	
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance

a) As of July 1 - Unaudited	9791

b) Audit Adjustments	9793

c) As of July 1 - Audited (F1a + F1b)

d) Other Restatements	9795

e) Adjusted Beginning Balance (F1c + F1d)

2) Ending Balance, June 30 (E + F1e)

Components of Ending Fund Balance

a) Nonspendable

Revolving Cash	9711

Stores	9712

Prepaid Items	9713

All Others	9719

b) Restricted	9740

c) Committed

Stabilization Arrangements	9750

Other Commitments	9760

d) Assigned

Other Assignments	9780

e) Unassigned/Unappropriated Reserve for Economic Uncertainties	9789

Unassigned/Unappropriated Amount	9790

658,640.42

0.00

658,640.42

0.00

658,640.42

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

-100.0%

0.0%

-100.0%

0.0%

-100.0%

0.0%

0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%

0.00
	
0.00
	
0.0%
	
	0.00

0.00
	0.00

0.00
	0.0%

0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
G. ASSETS
1) Cash

a) in County Treasury	9110

1) Fair Value Adjustment to Cash in County Treasury	9111

b) in Banks	9120

c) in Revolving Cash Account	9130

d) with Fiscal Agent/Trustee	9135

0.00

0.00

0.00

0.00

0.00

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 1 of 5

Printed: 6/14/2022 11:21:58 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified

Fresno County

2022-23 Budget, July 1 Deferred Maintenance Fund
Expenditures by Object

10621170000000 Form 14
D8B6Y5A9PJ(2022-23)

Description	Resource Codes	Object Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
Percent Difference
	
e) Collections Awaiting Deposit	9140

2) Investments	9150

3) Accounts Receivable	9200

4) Due from Grantor Government	9290

5) Due from Other Funds	9310

6) Stores	9320
	0.00

0.00

0.00

0.00

0.00
			
	0.00
			
7) Prepaid Expenditures
	9330
	0.00
			
8) Other Current Assets
		9340
	0.00
			
9) TOTAL, ASSETS
			0.00
			
H. DEFERRED OUTFLOWS OF RESOURCES
						
1) Deferred Outflows of Resources
		9490
	0.00
			
2) TOTAL, DEFERRED OUTFLOWS
			0.00
			
I. LIABILITIES
						
1) Accounts Payable
		9500
	0.00
			
2) Due to Grantor Governments
		9590
	0.00
			
3) Due to Other Funds
		9610
	0.00
			
4) Current Loans
		9640
				
5) Unearned Revenue
	9650
	0.00

0.00
			
6) TOTAL, LIABILITIES
				
J. DEFERRED INFLOWS OF RESOURCES
1) Deferred Inflows of Resources	9690

2) TOTAL, DEFERRED INFLOWS
	
0.00

0.00
			
K. FUND EQUITY
(G9 + H2) - (I6 + J2)
	
0.00
			
LCFF SOURCES
LCFF Transfers

LCFF Transfers - Current Year	8091

LCFF/Revenue Limit Transfers - Prior Years	8099

TOTAL, LCFF SOURCES

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%
	
OTHER STATE REVENUE
All Other State Revenue	8590

TOTAL, OTHER STATE REVENUE
	
0.00

0.00
	
0.00

0.00
	
0.0%

0.0%
	
OTHER LOCAL REVENUE
Other Local Revenue

Community Redevelopment Funds Not Subject to LCFF Deduction	8625

Sales

Sale of Equipment/Supplies	8631

Interest	8660

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

Other Local Revenue

All Other Local Revenue	8699

All Other Transfers In from All Others	8799

TOTAL, OTHER LOCAL REVENUE

0.00

0.00

18,435.30

0.00

0.00

0.00

18,435.30

0.00

0.00

1,000.00

0.00

0.00

0.00

1,000.00

0.0%

0.0%

-94.6%

0.0%

0.0%

0.0%

-94.6%
	
TOTAL, REVENUES
	18,435.30
	1,000.00
	-94.6%
	
CLASSIFIED SALARIES
Classified Support Salaries	2200

Other Classified Salaries	2900

TOTAL, CLASSIFIED SALARIES
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.0%

0.0%

0.0%
	
EMPLOYEE BENEFITS
STRS	3101-3102

PERS	3201-3202

OASDI/Medicare/Alternative	3301-3302

Health and Welfare Benefits	3401-3402

Unemployment Insurance	3501-3502

Workers' Compensation	3601-3602

OPEB, Allocated	3701-3702
	
0.00

0.00

0.00

0.00

0.00

0.00

0.00
	
0.00

0.00

0.00

0.00

0.00

0.00

0.00
	
0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 2 of 5

Printed: 6/14/2022 11:21:58 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified

Fresno County

2022-23 Budget, July 1 Deferred Maintenance Fund
Expenditures by Object

10621170000000 Form 14
D8B6Y5A9PJ(2022-23)

Description	Resource Codes	Object Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
Percent Difference
	
OPEB, Active Employees	3751-3752

Other Employee Benefits	3901-3902

TOTAL, EMPLOYEE BENEFITS
	0.00

0.00

0.00
	0.00

0.00

0.00
	0.0%

0.0%

0.0%
	
BOOKS AND SUPPLIES
Books and Other Reference Materials	4200

Materials and Supplies	4300

Noncapitalized Equipment	4400

TOTAL, BOOKS AND SUPPLIES
	
0.00

0.00

0.00

0.00
	
0.00

0.00

0.00

0.00
	
0.0%

0.0%

0.0%

0.0%
	
SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements for Services	5100

Travel and Conferences	5200

Rentals, Leases, Repairs, and Noncapitalized Improvements	5600

Transfers of Direct Costs	5710
	
0.00

0.00

1,645,360.72
	
0.00

0.00

401,000.00
	
0.0%

0.0%

-75.6%
	
	0.00
	0.00
	0.0%
	
Transfers of Direct Costs - Interfund
	5750
	0.00

0.00

1,645,360.72
	0.00

0.00

401,000.00
	0.0%

0.0%

-75.6%
	
Professional/Consulting Services and Operating Expenditures
	5800
				
TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES
				
CAPITAL OUTLAY
Land Improvements	6170

Buildings and Improvements of Buildings	6200

Equipment	6400

Equipment Replacement	6500

Lease Assets	6600

TOTAL, CAPITAL OUTLAY
	
124,665.00

707,050.00

0.00

0.00

0.00

831,715.00
	
1,600,000.00

800,000.00

0.00

0.00

0.00

2,400,000.00
	
1,183.4%

13.1%

0.0%

0.0%

0.0%

188.6%
	
OTHER OUTGO (excluding Transfers of Indirect Costs)
Debt Service

Debt Service - Interest	7438

Other Debt Service - Principal	7439

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs)

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%
	
TOTAL, EXPENDITURES
	2,477,075.72
	2,801,000.00
	13.1%
	
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN

Other Authorized Interfund Transfers In	8919

(a) TOTAL, INTERFUND TRANSFERS IN

2,800,000.00

2,800,000.00

2,800,000.00

2,800,000.00

0.0%

0.0%
	
INTERFUND TRANSFERS OUT
Other Authorized Interfund Transfers Out	7619

(b) TOTAL, INTERFUND TRANSFERS OUT
	
1,000,000.00

1,000,000.00
	
0.00

0.00
	
-100.0%

-100.0%
	
OTHER SOURCES/USES
SOURCES

Other Sources

Transfers from Funds of Lapsed/Reorganized LEAs	8965

Long-Term Debt Proceeds

Proceeds from Leases	8972

All Other Financing Sources	8979

(c) TOTAL, SOURCES

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%
	
USES
Transfers of Funds from Lapsed/Reorganized LEAs	7651

All Other Financing Uses	7699

(d) TOTAL, USES
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.0%

0.0%

0.0%
	
CONTRIBUTIONS
Contributions from Unrestricted Revenues	8980

Contributions from Restricted Revenues	8990

(e) TOTAL, CONTRIBUTIONS
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.0%

0.0%

0.0%
	
TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e)
	1,800,000.00
	2,800,000.00
	55.6%

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 3 of 5

Printed: 6/14/2022 11:21:58 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified

Fresno County

2022-23 Budget, July 1 Deferred Maintenance Fund
Expenditures by Function

10621170000000 Form 14
D8B6Y5A9PJ(2022-23)

Description	Function Codes	Object Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
Percent Difference
	
A. REVENUES
1) LCFF Sources	8010-8099

2) Federal Revenue	8100-8299
	
0.00
		
0.0%
	
		0.00
		
	0.00
	0.00
	0.0%
	
3) Other State Revenue
	8300-8599
	0.00

18,435.30

18,435.30
	0.00

1,000.00

1,000.00
	0.0%

-94.6%

-94.6%
	
4) Other Local Revenue
	8600-8799
				
5) TOTAL, REVENUES
				
B. EXPENDITURES (Objects 1000-7999)
1) Instruction	1000-1999

2) Instruction - Related Services	2000-2999

3) Pupil Services	3000-3999

4) Ancillary Services	4000-4999

5) Community Services	5000-5999

6) Enterprise	6000-6999

7) General Administration	7000-7999

8) Plant Services	8000-8999

9) Other Outgo	9000-9999	Except 7600-7699

10) TOTAL, EXPENDITURES
	
0.00

0.00

0.00

0.00

0.00

0.00

0.00
	
0.00

0.00

0.00

0.00

0.00

0.00

0.00
	
0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
	
	2,477,075.72

0.00

2,477,075.72
	2,801,000.00

0.00

2,801,000.00
	13.1%

0.0%

13.1%
	
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10)
	
(2,458,640.42)
	
(2,800,000.00)
	
13.9%
	
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers

a) Transfers In	8900-8929

b) Transfers Out	7600-7629

2) Other Sources/Uses

a) Sources	8930-8979

b) Uses	7630-7699

3) Contributions	8980-8999

4) TOTAL, OTHER FINANCING SOURCES/USES

2,800,000.00

1,000,000.00

0.00

0.00

2,800,000.00

0.00

0.00

0.00

0.0%

-100.0%

0.0%

0.0%
	
	0.00
	0.00
	0.0%
	
	1,800,000.00
	2,800,000.00
	55.6%
	
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
	(658,640.42)
	0.00
	-100.0%
	
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance

a) As of July 1 - Unaudited	9791

b) Audit Adjustments	9793

c) As of July 1 - Audited (F1a + F1b)

d) Other Restatements	9795

e) Adjusted Beginning Balance (F1c + F1d)

2) Ending Balance, June 30 (E + F1e)

Components of Ending Fund Balance

a) Nonspendable

Revolving Cash	9711

Stores	9712

Prepaid Items	9713

All Others	9719

b) Restricted	9740

c) Committed

Stabilization Arrangements	9750

Other Commitments (by Resource/Object)	9760

d) Assigned

Other Assignments (by Resource/Object)	9780

e) Unassigned/Unappropriated

Reserve for Economic Uncertainties	9789
Unassigned/Unappropriated Amount	9790

658,640.42

0.00

658,640.42

0.00

658,640.42

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

-100.0%

0.0%

-100.0%

0.0%

-100.0%

0.0%

0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%

0.00
	
0.00
	
0.0%
	
	0.00

0.00
	0.00

0.00
	0.0%

0.0%

0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.0%

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 4 of 5

Printed: 6/14/2022 11:21:58 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified

Fresno County

2022-23 Budget, July 1 Deferred Maintenance Fund
Restricted Detail

10621170000000 Form 14
D8B6Y5A9PJ(2022-23)

Resource	Description
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
Total, Restricted Balance
	0.00
	0.00

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 5 of 5

Printed: 6/14/2022 11:21:58 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified

Fresno County

2022-23 Budget, July 1 Building Fund
Expenditures by Object

10621170000000 Form 21
D8B6Y5A9PJ(2022-23)

Description	Resource Codes	Object Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
Percent Difference
	
A. REVENUES
	
0.00
		
0.0%
	
1) LCFF Sources
	8010-8099
		0.00
		
2) Federal Revenue
	8100-8299
	0.00

0.00

225,000.00

225,000.00
	0.00

0.00

10,000.00

10,000.00
	0.0%

0.0%

-95.6%

-95.6%
	
3) Other State Revenue	8300-8599

4) Other Local Revenue	8600-8799

5) TOTAL, REVENUES
				
B. EXPENDITURES
1) Certificated Salaries	1000-1999

2) Classified Salaries	2000-2999

3) Employee Benefits	3000-3999

4) Books and Supplies	4000-4999

5) Services and Other Operating Expenditures	5000-5999

6) Capital Outlay	6000-6999

7) Other Outgo (excluding Transfers of Indirect Costs)	7100-7299, 7400-7499

8) Other Outgo - Transfers of Indirect Costs	7300-7399

9) TOTAL, EXPENDITURES
	
0.00
	
0.00
	
0.0%
	
	0.00

0.00

62,927.05

108,000.00

46,564,883.25

1,327,088.00
	0.00

0.00

0.00

0.00

0.00

416,775.00
	0.0%

0.0%

-100.0%

-100.0%

-100.0%

-68.6%
	
	0.00
	0.00
	0.0%
	
	48,062,898.30
	416,775.00
	-99.1%
	
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9)
	
(47,837,898.30)
	
(406,775.00)
	
-99.1%
	
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers

a) Transfers In	8900-8929

b) Transfers Out	7600-7629

2) Other Sources/Uses

a) Sources	8930-8979

b) Uses	7630-7699

3) Contributions	8980-8999

4) TOTAL, OTHER FINANCING SOURCES/USES

4,829,221.00

1,500,000.00

0.00

0.00

416,775.00

500,000.00

0.00

0.00

-91.4%

-66.7%

0.0%

0.0%
	
	0.00
	0.00
	0.0%
	
	3,329,221.00
	(83,225.00)
	-102.5%
	
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
	(44,508,677.30)
	(490,000.00)
	-98.9%
	
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance

a) As of July 1 - Unaudited	9791

b) Audit Adjustments	9793

c) As of July 1 - Audited (F1a + F1b)

d) Other Restatements	9795

e) Adjusted Beginning Balance (F1c + F1d)

2) Ending Balance, June 30 (E + F1e)

Components of Ending Fund Balance

a) Nonspendable

Revolving Cash	9711

Stores	9712

Prepaid Items	9713

All Others	9719

b) Restricted	9740

c) Committed

Stabilization Arrangements	9750

Other Commitments	9760

d) Assigned

Other Assignments	9780

Capital Projects	0000	9780

Capital Improvements	0000	9780

e) Unassigned/Unappropriated

Reserve for Economic Uncertainties	9789

Unassigned/Unappropriated Amount	9790

51,148,951.34

0.00

51,148,951.34

0.00

51,148,951.34

6,640,274.04

0.00

6,640,274.04

0.00

6,640,274.04

0.00

6,640,274.04

6,150,274.04

0.00

-87.0%

0.0%

-87.0%

0.0%

-87.0%

-7.4%

0.0%
	
	0.00
	0.00
	0.0%
	
	0.00

0.00

3,227,959.57
	0.00

0.00

2,737,959.57
	0.0%

0.0%

-15.2%

0.00
	
0.00
	
0.0%
	
	0.00

3,412,314.47

3,412,314.47
	0.00

3,412,314.47

3,412,314.47
	0.0%

0.0%

0.0%

0.00
	
0.00
		
	0.00
	0.00
	0.0%
	
G. ASSETS
1) Cash

a) in County Treasury	9110

1) Fair Value Adjustment to Cash in County Treasury	9111

0.00

0.00

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 1 of 6

Printed: 6/14/2022 11:22:01 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified

Fresno County

2022-23 Budget, July 1 Building Fund
Expenditures by Object

10621170000000 Form 21
D8B6Y5A9PJ(2022-23)

Description	Resource Codes	Object Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
Percent Difference
	
b) in Banks	9120

c) in Revolving Cash Account	9130

d) with Fiscal Agent/Trustee	9135

e) Collections Awaiting Deposit	9140

2) Investments	9150

3) Accounts Receivable	9200

4) Due from Grantor Government	9290
	0.00

0.00

0.00

0.00

0.00

0.00
			
	0.00
			
5) Due from Other Funds
	9310
	0.00
			
6) Stores
		9320
	0.00
			
7) Prepaid Expenditures
		9330
	0.00
			
8) Other Current Assets
		9340
	0.00
			
9) TOTAL, ASSETS
			0.00
			
H. DEFERRED OUTFLOWS OF RESOURCES
						
1) Deferred Outflows of Resources
		9490
	0.00
			
2) TOTAL, DEFERRED OUTFLOWS
			0.00
			
I. LIABILITIES
						
1) Accounts Payable
		9500
	0.00
			
2) Due to Grantor Governments
		9590
	0.00
			
3) Due to Other Funds
	9610
	0.00

0.00

0.00

0.00
			
4) Current Loans	9640

5) Unearned Revenue	9650

6) TOTAL, LIABILITIES
				
J. DEFERRED INFLOWS OF RESOURCES
1) Deferred Inflows of Resources	9690

2) TOTAL, DEFERRED INFLOWS
	
0.00

0.00
			
K. FUND EQUITY
Ending Fund Balance, June 30 (G9 + H2) - (I6 + J2)
	
0.00
			
FEDERAL REVENUE
FEMA	8281

All Other Federal Revenue	8290

TOTAL, FEDERAL REVENUE
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.0%

0.0%

0.0%
	
OTHER STATE REVENUE
Tax Relief Subventions

Restricted Levies - Other

Homeowners' Exemptions	8575

Other Subventions/In-Lieu Taxes	8576

All Other State Revenue	8590

TOTAL, OTHER STATE REVENUE

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%
	
OTHER LOCAL REVENUE
Other Local Revenue

County and District Taxes

Other Restricted Levies

Secured Roll	8615

Unsecured Roll	8616

Prior Years' Taxes	8617

Supplemental Taxes	8618

Non-Ad Valorem Taxes

Parcel Taxes	8621

Other	8622

Community Redevelopment Funds Not Subject to LCFF Deduction	8625

Penalties and Interest from Delinquent Non-LCFF Taxes	8629

Sales

Sale of Equipment/Supplies	8631

Leases and Rentals	8650

Interest	8660

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

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

225,000.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

10,000.00

0.00

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

-95.6%

0.0%

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 2 of 6

Printed: 6/14/2022 11:22:01 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified

Fresno County

2022-23 Budget, July 1 Building Fund
Expenditures by Object

10621170000000 Form 21
D8B6Y5A9PJ(2022-23)

Description	Resource Codes	Object Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
Percent Difference
	
Other Local Revenue

All Other Local Revenue	8699

All Other Transfers In from All Others	8799

TOTAL, OTHER LOCAL REVENUE

TOTAL, REVENUES
	
0.00

0.00

225,000.00

225,000.00
	
0.00

0.00

10,000.00

10,000.00
	
0.0%

0.0%

-95.6%

-95.6%
	
CLASSIFIED SALARIES
Classified Support Salaries	2200

Classified Supervisors' and Administrators' Salaries	2300

Clerical, Technical and Office Salaries	2400

Other Classified Salaries	2900

TOTAL, CLASSIFIED SALARIES
	
0.00

0.00

0.00

0.00

0.00
	
0.00

0.00

0.00

0.00

0.00
	
0.0%

0.0%

0.0%

0.0%

0.0%
	
EMPLOYEE BENEFITS
STRS	3101-3102

PERS	3201-3202

OASDI/Medicare/Alternative	3301-3302

Health and Welfare Benefits	3401-3402

Unemployment Insurance	3501-3502

Workers' Compensation	3601-3602

OPEB, Allocated	3701-3702

OPEB, Active Employees	3751-3752

Other Employee Benefits	3901-3902

TOTAL, EMPLOYEE BENEFITS
	
0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
	
0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
	
0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
	
BOOKS AND SUPPLIES
	
0.00
	
0.00
	
0.0%
	
Books and Other Reference Materials
	4200
				
Materials and Supplies
	4300
	30,000.00

32,927.05

62,927.05
	0.00

0.00

0.00
	-100.0%

-100.0%

-100.0%
	
Noncapitalized Equipment	4400

TOTAL, BOOKS AND SUPPLIES
				
SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements for Services	5100

Travel and Conferences	5200

Insurance	5400-5450

Operations and Housekeeping Services	5500

Rentals, Leases, Repairs, and Noncapitalized Improvements	5600

Transfers of Direct Costs	5710

Transfers of Direct Costs - Interfund	5750

Professional/Consulting Services and Operating Expenditures	5800

Communications	5900

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES
	
0.00

0.00

0.00

0.00

80,000.00
	
0.00

0.00

0.00

0.00

0.00
	
0.0%

0.0%

0.0%

0.0%

-100.0%
	
	0.00
	0.00
	0.0%
	
	0.00

28,000.00

0.00

108,000.00
	0.00

0.00

0.00

0.00
	0.0%

-100.0%

0.0%

-100.0%
	
CAPITAL OUTLAY
Land	6100

Land Improvements	6170

Buildings and Improvements of Buildings	6200

Books and Media for New School Libraries or Major Expansion of School Libraries	6300

Equipment	6400

Equipment Replacement	6500

Lease Assets	6600

TOTAL, CAPITAL OUTLAY
	
0.00

0.00

46,564,883.25

0.00

0.00

0.00

0.00

46,564,883.25
	
0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
	
0.0%

0.0%

-100.0%

0.0%

0.0%

0.0%

0.0%

-100.0%
	
OTHER OUTGO (excluding Transfers of Indirect Costs)
Other Transfers Out

All Other Transfers Out to All Others	7299

Debt Service

Repayment of State School Building Fund Aid - Proceeds from Bonds	7435

Debt Service - Interest	7438

Other Debt Service - Principal	7439

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs)

0.00

0.00

582,088.00

745,000.00

1,327,088.00

0.00

0.00

86,775.00

330,000.00

416,775.00

0.0%

0.0%

-85.1%

-55.7%

-68.6%
	
TOTAL, EXPENDITURES
	48,062,898.30
	416,775.00
	-99.1%

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 3 of 6

Printed: 6/14/2022 11:22:01 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified

Fresno County

2022-23 Budget, July 1 Building Fund
Expenditures by Object

10621170000000 Form 21
D8B6Y5A9PJ(2022-23)

Description	Resource Codes	Object Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
Percent Difference
	
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN

Other Authorized Interfund Transfers In	8919

(a) TOTAL, INTERFUND TRANSFERS IN

INTERFUND TRANSFERS OUT

From: All Other Funds To: State School Building Fund/County School Facilities Fund	7613

Other Authorized Interfund Transfers Out	7619

(b) TOTAL, INTERFUND TRANSFERS OUT

4,829,221.00

4,829,221.00

0.00

1,500,000.00

1,500,000.00

-91.4%

-91.4%

0.0%

-66.7%

-66.7%

416,775.00

416,775.00

0.00

500,000.00

500,000.00
		
OTHER SOURCES/USES
SOURCES

Proceeds

Proceeds from Sale of Bonds	8951

Proceeds from Disposal of Capital Assets	8953

Other Sources

County School Bldg Aid	8961

Transfers from Funds of Lapsed/Reorganized LEAs	8965

Long-Term Debt Proceeds

Proceeds from Certificates of Participation	8971

Proceeds from Leases	8972

Proceeds from Lease Revenue Bonds	8973

All Other Financing Sources	8979

(c) TOTAL, SOURCES

USES

Transfers of Funds from Lapsed/Reorganized LEAs	7651

All Other Financing Uses	7699

(d) TOTAL, USES

CONTRIBUTIONS

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.0%

0.0%

0.0%
	
Contributions from Unrestricted Revenues
	8980
				
Contributions from Restricted Revenues
	8990
				
(e) TOTAL, CONTRIBUTIONS
TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e)
				
	3,329,221.00
	(83,225.00)
	-102.5%

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 4 of 6

Printed: 6/14/2022 11:22:01 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified

Fresno County

2022-23 Budget, July 1 Building Fund
Expenditures by Function

10621170000000 Form 21
D8B6Y5A9PJ(2022-23)

Description	Function Codes	Object Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
Percent Difference
	
A. REVENUES
	
0.00
		
0.0%
	
1) LCFF Sources
	8010-8099
		0.00
		
2) Federal Revenue
	8100-8299
	0.00

0.00

225,000.00

225,000.00
	0.00

0.00

10,000.00

10,000.00
	0.0%

0.0%

-95.6%

-95.6%
	
3) Other State Revenue	8300-8599

4) Other Local Revenue	8600-8799

5) TOTAL, REVENUES
				
B. EXPENDITURES (Objects 1000-7999)
1) Instruction	1000-1999

2) Instruction - Related Services	2000-2999

3) Pupil Services	3000-3999

4) Ancillary Services	4000-4999

5) Community Services	5000-5999

6) Enterprise	6000-6999

7) General Administration	7000-7999

8) Plant Services	8000-8999

9) Other Outgo	9000-9999	Except 7600-7699

10) TOTAL, EXPENDITURES
	
0.00

0.00

0.00

0.00

0.00

0.00

0.00
	
0.00

0.00

0.00

0.00

0.00

0.00

0.00
	
0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
	
	46,735,810.30

1,327,088.00

48,062,898.30
	0.00

416,775.00

416,775.00
	-100.0%

-68.6%

-99.1%
	
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES(A5 -B10)
	
(47,837,898.30)
	
(406,775.00)
	
-99.1%
	
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers

a) Transfers In	8900-8929

b) Transfers Out	7600-7629

2) Other Sources/Uses

a) Sources	8930-8979

b) Uses	7630-7699

3) Contributions	8980-8999

4) TOTAL, OTHER FINANCING SOURCES/USES

4,829,221.00

1,500,000.00

0.00

0.00

416,775.00

500,000.00

0.00

0.00

-91.4%

-66.7%

0.0%

0.0%
	
	0.00
	0.00
	0.0%
	
	3,329,221.00
	(83,225.00)
	-102.5%
	
E. NET INCREASE (DECREASE) IN FUND BALANCE(C + D4)
	(44,508,677.30)
	(490,000.00)
	-98.9%
	
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance

a) As of July 1 - Unaudited	9791

b) Audit Adjustments	9793

c) As of July 1 - Audited (F1a + F1b)

d) Other Restatements	9795

e) Adjusted Beginning Balance (F1c + F1d)

2) Ending Balance, June 30 (E + F1e)

Components of Ending Fund Balance

a) Nonspendable

Revolving Cash	9711

Stores	9712

Prepaid Items	9713

All Others	9719

b) Restricted	9740

c) Committed

Stabilization Arrangements	9750

Other Commitments (by Resource/Object)	9760

d) Assigned

Other Assignments (by Resource/Object)	9780

Capital Projects	0000	9780

Capital Improvements	0000	9780

e) Unassigned/Unappropriated

Reserve for Economic Uncertainties	9789

Unassigned/Unappropriated Amount	9790

51,148,951.34

0.00

51,148,951.34

0.00

51,148,951.34

6,640,274.04

0.00

6,640,274.04

0.00

6,640,274.04

0.00

6,640,274.04

6,150,274.04

0.00

-87.0%

0.0%

-87.0%

0.0%

-87.0%

-7.4%

0.0%
	
	0.00
	0.00
	0.0%
	
	0.00

0.00

3,227,959.57
	0.00

0.00

2,737,959.57
	0.0%

0.0%

-15.2%

0.00
	
0.00
	
0.0%
	
	0.00

3,412,314.47

3,412,314.47
	0.00

3,412,314.47

3,412,314.47
	0.0%

0.0%

0.0%

0.00
	
0.00
		
	0.00
	0.00
	0.0%

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 5 of 6

Printed: 6/14/2022 11:22:01 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified

Fresno County

2022-23 Budget, July 1 Building Fund
Restricted Detail

10621170000000 Form 21
D8B6Y5A9PJ(2022-23)

Resource	Description
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
9010	Other Restricted Local
Total, Restricted Balance
	3,227,959.57
3,227,959.57
	2,737,959.57
2,737,959.57

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 6 of 6

Printed: 6/14/2022 11:22:01 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified

Fresno County

2022-23 Budget, July 1 Capital Facilities Fund
Expenditures by Object

10621170000000 Form 25
D8B6Y5A9PJ(2022-23)

Description	Resource Codes	Object Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
Percent Difference
	
A. REVENUES
	
0.00

0.00
		
0.0%

0.0%
	
1) LCFF Sources
	8010-8099
		0.00

0.00
		
2) Federal Revenue
	8100-8299
				
3) Other State Revenue	8300-8599

4) Other Local Revenue	8600-8799

5) TOTAL, REVENUES
	0.00

16,787,000.00

16,787,000.00
	0.00

12,095,000.00

12,095,000.00
	0.0%

-28.0%

-28.0%
	
B. EXPENDITURES
1) Certificated Salaries	1000-1999

2) Classified Salaries	2000-2999

3) Employee Benefits	3000-3999

4) Books and Supplies	4000-4999

5) Services and Other Operating Expenditures	5000-5999

6) Capital Outlay	6000-6999

7) Other Outgo (excluding Transfers of Indirect Costs)	7100-7299, 7400-7499

8) Other Outgo - Transfers of Indirect Costs	7300-7399

9) TOTAL, EXPENDITURES
	
0.00

652,738.74

321,438.50

93,500.00

2,700,917.84

12,562,687.77

119,717.15
	
0.00

667,012.00

341,850.00

68,500.00

332,266.00

8,729,657.00

1,619,715.00
	
0.0%

2.2%

6.4%

-26.7%

-87.7%

-30.5%

1,253.0%
	
	0.00
	0.00
	0.0%
	
	16,451,000.00
	11,759,000.00
	-28.5%
	
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9)
	
336,000.00
	
336,000.00
	
0.0%
	
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers

a) Transfers In	8900-8929

b) Transfers Out	7600-7629

2) Other Sources/Uses

a) Sources	8930-8979

b) Uses	7630-7699

3) Contributions	8980-8999

4) TOTAL, OTHER FINANCING SOURCES/USES

0.00

336,000.00

0.00

0.00

0.00

336,000.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%
	
	0.00
	0.00
	0.0%
	
	(336,000.00)
	(336,000.00)
	0.0%
	
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
	0.00
	0.00
	0.0%
	
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance

a) As of July 1 - Unaudited	9791

b) Audit Adjustments	9793

c) As of July 1 - Audited (F1a + F1b)

d) Other Restatements	9795

e) Adjusted Beginning Balance (F1c + F1d)

2) Ending Balance, June 30 (E + F1e)

Components of Ending Fund Balance

a) Nonspendable

Revolving Cash	9711

Stores	9712

Prepaid Items	9713

All Others	9719

b) Restricted	9740

c) Committed

Stabilization Arrangements	9750

Other Commitments	9760

d) Assigned

Other Assignments	9780

e) Unassigned/Unappropriated

Reserve for Economic Uncertainties	9789

Unassigned/Unappropriated Amount	9790

40,195,590.96

0.00

40,195,590.96

0.00

40,195,590.96

40,195,590.96

0.00

40,195,590.96

0.00

40,195,590.96

0.00

40,195,590.96

40,195,590.96

0.00

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
	
	0.00
	0.00
	0.0%
	
	0.00

0.00

40,195,590.96
	0.00

0.00

40,195,590.96
	0.0%

0.0%

0.0%

0.00
	
0.00
	
0.0%
	
	0.00

0.00
	0.00

0.00
	0.0%

0.0%

0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.0%
	
G. ASSETS
1) Cash

a) in County Treasury	9110

1) Fair Value Adjustment to Cash in County Treasury	9111

b) in Banks	9120

c) in Revolving Cash Account	9130

0.00

0.00

0.00

0.00

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 1 of 6

Printed: 6/14/2022 11:22:01 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified

Fresno County

2022-23 Budget, July 1 Capital Facilities Fund
Expenditures by Object

10621170000000 Form 25
D8B6Y5A9PJ(2022-23)

Description	Resource Codes	Object Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
Percent Difference
	
d) with Fiscal Agent/Trustee	9135

e) Collections Awaiting Deposit	9140

2) Investments	9150

3) Accounts Receivable	9200

4) Due from Grantor Government	9290
	0.00

0.00

0.00

0.00
			
	0.00
			
5) Due from Other Funds
	9310
	0.00
			
6) Stores
		9320
	0.00
			
7) Prepaid Expenditures
		9330
	0.00
			
8) Other Current Assets
		9340
	0.00
			
9) TOTAL, ASSETS
			0.00
			
H. DEFERRED OUTFLOWS OF RESOURCES
						
1) Deferred Outflows of Resources
		9490
	0.00
			
2) TOTAL, DEFERRED OUTFLOWS
			0.00
			
I. LIABILITIES
						
1) Accounts Payable
		9500
	0.00
			
2) Due to Grantor Governments
		9590
	0.00
			
3) Due to Other Funds
	9610
	0.00

0.00

0.00

0.00
			
4) Current Loans	9640

5) Unearned Revenue	9650

6) TOTAL, LIABILITIES
				
J. DEFERRED INFLOWS OF RESOURCES
1) Deferred Inflows of Resources	9690

2) TOTAL, DEFERRED INFLOWS
	
0.00

0.00
			
K. FUND EQUITY
Ending Fund Balance, June 30 (G9 + H2) - (I6 + J2)
	
0.00
			
OTHER STATE REVENUE
Tax Relief Subventions

Restricted Levies - Other

Homeowners' Exemptions	8575

Other Subventions/In-Lieu Taxes	8576

All Other State Revenue	8590

TOTAL, OTHER STATE REVENUE

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%
	
OTHER LOCAL REVENUE
Other Local Revenue

County and District Taxes

Other Restricted Levies

Secured Roll	8615

Unsecured Roll	8616

Prior Years' Taxes	8617

Supplemental Taxes	8618

Non-Ad Valorem Taxes

Parcel Taxes	8621

Other	8622

Community Redevelopment Funds Not Subject to LCFF Deduction	8625

Penalties and Interest from Delinquent Non-LCFF Taxes	8629

Sales

Sale of Equipment/Supplies	8631

Interest	8660

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

Fees and Contracts

Mitigation/Developer Fees	8681

Other Local Revenue

All Other Local Revenue	8699

All Other Transfers In from All Others	8799

TOTAL, OTHER LOCAL REVENUE

TOTAL, REVENUES

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

465,000.00

0.00

16,317,000.00

5,000.00

0.00

16,787,000.00

16,787,000.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

90,000.00

0.00

12,000,000.00

5,000.00

0.00

12,095,000.00

12,095,000.00

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

-80.6%

0.0%

-26.5%

0.0%

0.0%

-28.0%

-28.0%

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 2 of 6

Printed: 6/14/2022 11:22:01 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified

Fresno County

2022-23 Budget, July 1 Capital Facilities Fund
Expenditures by Object

10621170000000 Form 25
D8B6Y5A9PJ(2022-23)

Description	Resource Codes	Object Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
Percent Difference
	
CERTIFICATED SALARIES
Other Certificated Salaries	1900

TOTAL, CERTIFICATED SALARIES
	
0.00

0.00
	
0.00

0.00
	
0.0%

0.0%
	
CLASSIFIED SALARIES
Classified Support Salaries	2200

Classified Supervisors' and Administrators' Salaries	2300

Clerical, Technical and Office Salaries	2400

Other Classified Salaries	2900

TOTAL, CLASSIFIED SALARIES
	
0.00

489,658.97

163,079.77

0.00

652,738.74
	
0.00

501,507.00

165,505.00

0.00

667,012.00
	
0.0%

2.4%

1.5%

0.0%

2.2%
	
EMPLOYEE BENEFITS
STRS	3101-3102

PERS	3201-3202

OASDI/Medicare/Alternative	3301-3302

Health and Welfare Benefits	3401-3402

Unemployment Insurance	3501-3502

Workers' Compensation	3601-3602

OPEB, Allocated	3701-3702

OPEB, Active Employees	3751-3752

Other Employee Benefits	3901-3902

TOTAL, EMPLOYEE BENEFITS
	
24,169.55

116,816.42

41,244.21

99,064.90

3,263.69

7,832.86

26,435.92

0.00

2,610.95

321,438.50
	
28,565.00

131,278.00

41,877.00

99,109.00

3,335.00

8,004.00

27,014.00

0.00

2,668.00

341,850.00
	
18.2%

12.4%

1.5%

0.0%

2.2%

2.2%

2.2%

0.0%

2.2%

6.4%
	
BOOKS AND SUPPLIES
	
0.00

0.00
	
0.00

0.00
	
0.0%

0.0%
	
Approved Textbooks and Core Curricula Materials
	4100
				
Books and Other Reference Materials
	4200
				
Materials and Supplies	4300

Noncapitalized Equipment	4400

TOTAL, BOOKS AND SUPPLIES
	70,000.00

23,500.00

93,500.00
	45,000.00

23,500.00

68,500.00
	-35.7%

0.0%

-26.7%
	
SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements for Services	5100

Travel and Conferences	5200

Insurance	5400-5450

Operations and Housekeeping Services	5500

Rentals, Leases, Repairs, and Noncapitalized Improvements	5600

Transfers of Direct Costs	5710

Transfers of Direct Costs - Interfund	5750

Professional/Consulting Services and Operating Expenditures	5800

Communications	5900

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES
	
0.00

10,500.00

0.00

0.00

2,103,975.00
	
0.00

10,500.00

0.00

0.00

0.00
	
0.0%

0.0%

0.0%

0.0%

-100.0%
	
	0.00
	0.00
	0.0%
	
	676.84

582,850.00

2,916.00

2,700,917.84
	0.00

318,850.00

2,916.00

332,266.00
	-100.0%

-45.3%

0.0%

-87.7%
	
CAPITAL OUTLAY
Land	6100

Land Improvements	6170

Buildings and Improvements of Buildings	6200

Books and Media for New School Libraries or Major Expansion of School Libraries	6300

Equipment	6400

Equipment Replacement	6500

Lease Assets	6600

TOTAL, CAPITAL OUTLAY
	
15,350.00

0.00

12,547,337.77

0.00

0.00

0.00

0.00

12,562,687.77
	
0.00

0.00

8,729,657.00

0.00

0.00

0.00

0.00

8,729,657.00
	
-100.0%

0.0%

-30.4%

0.0%

0.0%

0.0%

0.0%

-30.5%
	
OTHER OUTGO (excluding Transfers of Indirect Costs)
Other Transfers Out

All Other Transfers Out to All Others	7299

Debt Service

Debt Service - Interest	7438

Other Debt Service - Principal	7439

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs)

0.00

119,717.15

0.00

119,717.15

0.00

1,619,715.00

0.00

1,619,715.00

0.0%

1,253.0%

0.0%

1,253.0%
	
TOTAL, EXPENDITURES
	16,451,000.00
	11,759,000.00
	-28.5%
	
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 3 of 6

Printed: 6/14/2022 11:22:01 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified

Fresno County

2022-23 Budget, July 1 Capital Facilities Fund
Expenditures by Object

10621170000000 Form 25
D8B6Y5A9PJ(2022-23)

Description	Resource Codes	Object Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
Percent Difference
	
Other Authorized Interfund Transfers In	8919

(a) TOTAL, INTERFUND TRANSFERS IN

INTERFUND TRANSFERS OUT

From: All Other Funds To: State School Building Fund/County School Facilities Fund	7613

Other Authorized Interfund Transfers Out	7619

(b) TOTAL, INTERFUND TRANSFERS OUT
	0.00

0.00

0.00

336,000.00

336,000.00
	0.00
	0.0%

0.0%

0.0%

0.0%

0.0%
	
		0.00

0.00

336,000.00

336,000.00
		
OTHER SOURCES/USES
SOURCES

Proceeds

Proceeds from Disposal of Capital Assets	8953

Other Sources

Transfers from Funds of Lapsed/Reorganized LEAs	8965

Long-Term Debt Proceeds

Proceeds from Certificates of Participation	8971

Proceeds from Leases	8972

Proceeds from Lease Revenue Bonds	8973

All Other Financing Sources	8979

(c) TOTAL, SOURCES

USES

Transfers of Funds from Lapsed/Reorganized LEAs	7651

All Other Financing Uses	7699

(d) TOTAL, USES

CONTRIBUTIONS

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.0%

0.0%

0.0%
	
Contributions from Unrestricted Revenues
	8980
				
Contributions from Restricted Revenues
	8990
				
(e) TOTAL, CONTRIBUTIONS
TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e)
				
	(336,000.00)
	(336,000.00)
	0.0%

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 4 of 6

Printed: 6/14/2022 11:22:01 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified

Fresno County

2022-23 Budget, July 1 Capital Facilities Fund
Expenditures by Function

10621170000000 Form 25
D8B6Y5A9PJ(2022-23)

Description	Function Codes	Object Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
Percent Difference
	
A. REVENUES
	
0.00

0.00
		
0.0%

0.0%
	
1) LCFF Sources
	8010-8099
		0.00

0.00
		
2) Federal Revenue
	8100-8299
				
3) Other State Revenue	8300-8599

4) Other Local Revenue	8600-8799

5) TOTAL, REVENUES
	0.00

16,787,000.00

16,787,000.00
	0.00

12,095,000.00

12,095,000.00
	0.0%

-28.0%

-28.0%
	
B. EXPENDITURES (Objects 1000-7999)
1) Instruction	1000-1999

2) Instruction - Related Services	2000-2999

3) Pupil Services	3000-3999

4) Ancillary Services	4000-4999

5) Community Services	5000-5999

6) Enterprise	6000-6999

7) General Administration	7000-7999

8) Plant Services	8000-8999

9) Other Outgo	9000-9999	Except 7600-7699

10) TOTAL, EXPENDITURES
	
0.00

0.00

0.00

0.00

0.00

0.00
	
0.00

0.00

0.00

0.00

0.00

0.00
	
0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
	
	0.00

16,331,282.85

119,717.15

16,451,000.00
	0.00

10,139,285.00

1,619,715.00

11,759,000.00
	0.0%

-37.9%

1,253.0%

-28.5%
	
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES(A5 -B10)
	
336,000.00
	
336,000.00
	
0.0%
	
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers

a) Transfers In	8900-8929

b) Transfers Out	7600-7629

2) Other Sources/Uses

a) Sources	8930-8979

b) Uses	7630-7699

3) Contributions	8980-8999

4) TOTAL, OTHER FINANCING SOURCES/USES

0.00

336,000.00

0.00

0.00

0.00

336,000.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%
	
	0.00
	0.00
	0.0%
	
	(336,000.00)
	(336,000.00)
	0.0%
	
E. NET INCREASE (DECREASE) IN FUND BALANCE(C + D4)
	0.00
	0.00
	0.0%
	
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance

a) As of July 1 - Unaudited	9791

b) Audit Adjustments	9793

c) As of July 1 - Audited (F1a + F1b)

d) Other Restatements	9795

e) Adjusted Beginning Balance (F1c + F1d)

2) Ending Balance, June 30 (E + F1e)

Components of Ending Fund Balance

a) Nonspendable

Revolving Cash	9711

Stores	9712

Prepaid Items	9713

All Others	9719

b) Restricted	9740

c) Committed

Stabilization Arrangements	9750

Other Commitments (by Resource/Object)	9760

d) Assigned

Other Assignments (by Resource/Object)	9780

e) Unassigned/Unappropriated

Reserve for Economic Uncertainties	9789

Unassigned/Unappropriated Amount	9790

40,195,590.96

0.00

40,195,590.96

0.00

40,195,590.96

40,195,590.96

0.00

40,195,590.96

0.00

40,195,590.96

0.00

40,195,590.96

40,195,590.96

0.00

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
	
	0.00
	0.00
	0.0%
	
	0.00

0.00

40,195,590.96
	0.00

0.00

40,195,590.96
	0.0%

0.0%

0.0%

0.00
	
0.00
	
0.0%
	
	0.00

0.00
	0.00

0.00
	0.0%

0.0%

0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.0%

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 5 of 6

Printed: 6/14/2022 11:22:01 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified

Fresno County

2022-23 Budget, July 1 Capital Facilities Fund
Restricted Detail

10621170000000 Form 25
D8B6Y5A9PJ(2022-23)

Resource	Description
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
9010	Other Restricted Local
Total, Restricted Balance
	40,195,590.96
40,195,590.96
	40,195,590.96
40,195,590.96

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 6 of 6

Printed: 6/14/2022 11:22:01 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified

Fresno County

2022-23 Budget, July 1 County School Facilities Fund
Expenditures by Object

10621170000000 Form 35
D8B6Y5A9PJ(2022-23)

Description	Resource Codes	Object Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
Percent Difference
	
A. REVENUES
	
0.00
		
0.0%
	
1) LCFF Sources
	8010-8099
		0.00
		
2) Federal Revenue
	8100-8299
	0.00

10,099,786.00

500,000.00

10,599,786.00
	0.00

0.00

200,000.00

200,000.00
	0.0%

-100.0%

-60.0%

-98.1%
	
3) Other State Revenue	8300-8599

4) Other Local Revenue	8600-8799

5) TOTAL, REVENUES
				
B. EXPENDITURES
1) Certificated Salaries	1000-1999

2) Classified Salaries	2000-2999

3) Employee Benefits	3000-3999

4) Books and Supplies	4000-4999

5) Services and Other Operating Expenditures	5000-5999

6) Capital Outlay	6000-6999

7) Other Outgo (excluding Transfers of Indirect Costs)	7100-7299, 7400-7499

8) Other Outgo - Transfers of Indirect Costs	7300-7399

9) TOTAL, EXPENDITURES
	
0.00
	
0.00
	
0.0%
	
	0.00

0.00

62,612.31

0.00

50,839,197.31

0.00
	0.00

0.00

0.00

0.00

200,000.00

0.00
	0.0%

0.0%

-100.0%

0.0%

-99.6%

0.0%
	
	0.00
	0.00
	0.0%
	
	50,901,809.62
	200,000.00
	-99.6%
	
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9)
	
(40,302,023.62)
	
0.00
	
-100.0%
	
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers

a) Transfers In	8900-8929

b) Transfers Out	7600-7629

2) Other Sources/Uses

a) Sources	8930-8979

b) Uses	7630-7699

3) Contributions	8980-8999

4) TOTAL, OTHER FINANCING SOURCES/USES

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
	(40,302,023.62)
	0.00
	-100.0%
	
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance

a) As of July 1 - Unaudited	9791

b) Audit Adjustments	9793

c) As of July 1 - Audited (F1a + F1b)

d) Other Restatements	9795

e) Adjusted Beginning Balance (F1c + F1d)

2) Ending Balance, June 30 (E + F1e)

Components of Ending Fund Balance

a) Nonspendable

Revolving Cash	9711

Stores	9712

Prepaid Items	9713

All Others	9719

b) Restricted	9740

c) Committed

Stabilization Arrangements	9750

Other Commitments	9760

d) Assigned

Other Assignments	9780

e) Unassigned/Unappropriated

Reserve for Economic Uncertainties	9789

Unassigned/Unappropriated Amount	9790

40,302,023.62

0.00

40,302,023.62

0.00

40,302,023.62

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

-100.0%

0.0%

-100.0%

0.0%

-100.0%

0.0%

0.0%
	
	0.00
	0.00
	0.0%
	
	0.00

0.00

0.00
	0.00

0.00

0.00
	0.0%

0.0%

0.0%

0.00
	
0.00
	
0.0%
	
	0.00

0.00
	0.00

0.00
	0.0%

0.0%

0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.0%
	
G. ASSETS
1) Cash

a) in County Treasury	9110

1) Fair Value Adjustment to Cash in County Treasury	9111

b) in Banks	9120

c) in Revolving Cash Account	9130

0.00

0.00

0.00

0.00

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 1 of 6

Printed: 6/14/2022 11:22:02 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified

Fresno County

2022-23 Budget, July 1 County School Facilities Fund
Expenditures by Object

10621170000000 Form 35
D8B6Y5A9PJ(2022-23)

Description	Resource Codes	Object Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
Percent Difference
	
d) with Fiscal Agent/Trustee	9135

e) Collections Awaiting Deposit	9140

2) Investments	9150

3) Accounts Receivable	9200

4) Due from Grantor Government	9290

5) Due from Other Funds	9310

6) Stores	9320
	0.00

0.00

0.00

0.00

0.00

0.00
			
	0.00
			
7) Prepaid Expenditures
	9330
	0.00
			
8) Other Current Assets
		9340
	0.00
			
9) TOTAL, ASSETS
			0.00
			
H. DEFERRED OUTFLOWS OF RESOURCES
						
1) Deferred Outflows of Resources
		9490
	0.00
			
2) TOTAL, DEFERRED OUTFLOWS
			0.00
			
I. LIABILITIES
						
1) Accounts Payable
		9500
	0.00
			
2) Due to Grantor Governments
		9590
	0.00
			
3) Due to Other Funds
		9610
	0.00
			
4) Current Loans
		9640
	0.00
			
5) Unearned Revenue
		9650
	0.00
			
6) TOTAL, LIABILITIES
			0.00
			
J. DEFERRED INFLOWS OF RESOURCES
						
1) Deferred Inflows of Resources
		9690
	0.00
			
2) TOTAL, DEFERRED INFLOWS
			0.00
			
K. FUND EQUITY
						
Ending Fund Balance, June 30 (G9 + H2) - (I6 + J2)
			0.00
			
FEDERAL REVENUE
						
All Other Federal Revenue
		8290
	0.00
	0.00
	0.0%
	
TOTAL, FEDERAL REVENUE
			0.00
	0.00
	0.0%
	
OTHER STATE REVENUE
						
School Facilities Apportionments
		8545
	10,099,786.00
	0.00
	-100.0%
	
Pass-Through Revenues from State Sources
		8587
	0.00
	0.00
	0.0%
	
All Other State Revenue
		8590
	0.00
	0.00
	0.0%
	
TOTAL, OTHER STATE REVENUE
			10,099,786.00
	0.00
	-100.0%
	
OTHER LOCAL REVENUE
						
Sales
						
Sale of Equipment/Supplies
		8631
	0.00
	0.00
	0.0%
	
Leases and Rentals
		8650
	0.00
	0.00
	0.0%
	
Interest
		8660
	500,000.00
	200,000.00
	-60.0%
	
Net Increase (Decrease) in the Fair Value of Investments
		8662
	0.00
	0.00
	0.0%
	
Other Local Revenue
						
All Other Local Revenue
		8699
	0.00
	0.00
	0.0%
	
All Other Transfers In from All Others
		8799
	0.00
	0.00
	0.0%
	
TOTAL, OTHER LOCAL REVENUE
			500,000.00
	200,000.00
	-60.0%
	
TOTAL, REVENUES
			10,599,786.00
	200,000.00
	-98.1%
	
CLASSIFIED SALARIES
						
Classified Support Salaries
		2200
	0.00
	0.00
	0.0%
	
Classified Supervisors' and Administrators' Salaries
		2300
	0.00
	0.00
	0.0%
	
Clerical, Technical and Office Salaries
		2400
	0.00
	0.00
	0.0%
	
Other Classified Salaries
		2900
	0.00
	0.00
	0.0%
	
TOTAL, CLASSIFIED SALARIES
			0.00
	0.00
	0.0%
	
EMPLOYEE BENEFITS
						
STRS
		3101-3102
	0.00
	0.00
	0.0%
	
PERS
		3201-3202
	0.00
	0.00
	0.0%
	
OASDI/Medicare/Alternative
		3301-3302
	0.00
	0.00
	0.0%
	
Health and Welfare Benefits
		3401-3402
	0.00
	0.00
	0.0%
	
Unemployment Insurance
		3501-3502
	0.00
	0.00
	0.0%

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 2 of 6

Printed: 6/14/2022 11:22:02 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified

Fresno County

2022-23 Budget, July 1 County School Facilities Fund
Expenditures by Object

10621170000000 Form 35
D8B6Y5A9PJ(2022-23)

Description	Resource Codes	Object Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
Percent Difference
	
Workers' Compensation	3601-3602

OPEB, Allocated	3701-3702

OPEB, Active Employees	3751-3752

Other Employee Benefits	3901-3902

TOTAL, EMPLOYEE BENEFITS
	0.00

0.00

0.00

0.00

0.00
	0.00

0.00

0.00

0.00

0.00
	0.0%

0.0%

0.0%

0.0%

0.0%
	
BOOKS AND SUPPLIES
	
0.00
	
0.00
	
0.0%
	
Books and Other Reference Materials
	4200
				
Materials and Supplies
	4300
	9,912.69

52,699.62

62,612.31
	0.00

0.00

0.00
	-100.0%

-100.0%

-100.0%
	
Noncapitalized Equipment	4400

TOTAL, BOOKS AND SUPPLIES
				
SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements for Services	5100

Travel and Conferences	5200

Insurance	5400-5450

Operations and Housekeeping Services	5500

Rentals, Leases, Repairs, and Noncapitalized Improvements	5600

Transfers of Direct Costs	5710

Transfers of Direct Costs - Interfund	5750

Professional/Consulting Services and Operating Expenditures	5800

Communications	5900

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES
	
0.00

0.00

0.00

0.00

0.00
	
0.00

0.00

0.00

0.00

0.00
	
0.0%

0.0%

0.0%

0.0%

0.0%
	
	0.00
	0.00
	0.0%
	
	0.00

0.00

0.00

0.00
	0.00

0.00

0.00

0.00
	0.0%

0.0%

0.0%

0.0%
	
CAPITAL OUTLAY
Land	6100

Land Improvements	6170

Buildings and Improvements of Buildings	6200

Books and Media for New School Libraries or Major Expansion of School Libraries	6300

Equipment	6400

Equipment Replacement	6500

Lease Assets	6600

TOTAL, CAPITAL OUTLAY
	
0.00

0.00

50,821,205.87

0.00

17,991.44

0.00

0.00

50,839,197.31
	
0.00

0.00

200,000.00

0.00

0.00

0.00

0.00

200,000.00
	
0.0%

0.0%

-99.6%

0.0%

-100.0%

0.0%

0.0%

-99.6%
	
OTHER OUTGO (excluding Transfers of Indirect Costs)
Other Transfers Out

Transfers of Pass-Through Revenues

To Districts or Charter Schools	7211

To County Offices	7212

To JPAs	7213

All Other Transfers Out to All Others	7299

Debt Service

Debt Service - Interest	7438

Other Debt Service - Principal	7439

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs)

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
	
TOTAL, EXPENDITURES
	50,901,809.62
	200,000.00
	-99.6%
	
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN

To: State School Building Fund/County School Facilities Fund From: All Other Funds	8913

Other Authorized Interfund Transfers In	8919

(a) TOTAL, INTERFUND TRANSFERS IN

INTERFUND TRANSFERS OUT

From: All Other Funds To: State School Building Fund/County School Facilities Fund	7613

Other Authorized Interfund Transfers Out	7619

(b) TOTAL, INTERFUND TRANSFERS OUT

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
	
OTHER SOURCES/USES
SOURCES

Proceeds

Proceeds from Disposal of Capital Assets	8953

Other Sources

0.00

0.00

0.0%

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 3 of 6

Printed: 6/14/2022 11:22:02 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified

Fresno County

2022-23 Budget, July 1 County School Facilities Fund
Expenditures by Object

10621170000000 Form 35
D8B6Y5A9PJ(2022-23)

Description	Resource Codes	Object Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
Percent Difference
	
Transfers from Funds of Lapsed/Reorganized LEAs	8965

Long-Term Debt Proceeds

Proceeds from Certificates of Participation	8971

Proceeds from Leases	8972

Proceeds from Lease Revenue Bonds	8973

All Other Financing Sources	8979

(c) TOTAL, SOURCES

USES

Transfers of Funds from Lapsed/Reorganized LEAs	7651

(d) TOTAL, USES

CONTRIBUTIONS
	0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
	0.00
	0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.0%

0.0%

0.0%
	
Contributions from Unrestricted Revenues
	8980
				
Contributions from Restricted Revenues
	8990
				
(e) TOTAL, CONTRIBUTIONS
TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e)
				
	0.00
	0.00
	0.0%

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 4 of 6

Printed: 6/14/2022 11:22:02 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified

Fresno County

2022-23 Budget, July 1 County School Facilities Fund
Expenditures by Function

10621170000000 Form 35
D8B6Y5A9PJ(2022-23)

Description	Function Codes	Object Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
Percent Difference
	
A. REVENUES
	
0.00
		
0.0%
	
1) LCFF Sources
	8010-8099
		0.00
		
2) Federal Revenue
	8100-8299
	0.00

10,099,786.00

500,000.00

10,599,786.00
	0.00

0.00

200,000.00

200,000.00
	0.0%

-100.0%

-60.0%

-98.1%
	
3) Other State Revenue	8300-8599

4) Other Local Revenue	8600-8799

5) TOTAL, REVENUES
				
B. EXPENDITURES (Objects 1000-7999)
1) Instruction	1000-1999

2) Instruction - Related Services	2000-2999

3) Pupil Services	3000-3999

4) Ancillary Services	4000-4999

5) Community Services	5000-5999

6) Enterprise	6000-6999

7) General Administration	7000-7999

8) Plant Services	8000-8999

9) Other Outgo	9000-9999	Except 7600-7699

10) TOTAL, EXPENDITURES
	
0.00

0.00

0.00

0.00

0.00

0.00

0.00
	
0.00

0.00

0.00

0.00

0.00

0.00

0.00
	
0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
	
	50,901,809.62

0.00

50,901,809.62
	200,000.00

0.00

200,000.00
	-99.6%

0.0%

-99.6%
	
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES(A5 -B10)
	
(40,302,023.62)
	
0.00
	
-100.0%
	
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers

a) Transfers In	8900-8929

b) Transfers Out	7600-7629

2) Other Sources/Uses

a) Sources	8930-8979

b) Uses	7630-7699

3) Contributions	8980-8999

4) TOTAL, OTHER FINANCING SOURCES/USES

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
E. NET INCREASE (DECREASE) IN FUND BALANCE(C + D4)
	(40,302,023.62)
	0.00
	-100.0%
	
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance

a) As of July 1 - Unaudited	9791

b) Audit Adjustments	9793

c) As of July 1 - Audited (F1a + F1b)

d) Other Restatements	9795

e) Adjusted Beginning Balance (F1c + F1d)

2) Ending Balance, June 30 (E + F1e)

Components of Ending Fund Balance

a) Nonspendable

Revolving Cash	9711

Stores	9712

Prepaid Items	9713

All Others	9719

b) Restricted	9740

c) Committed

Stabilization Arrangements	9750

Other Commitments (by Resource/Object)	9760

d) Assigned

Other Assignments (by Resource/Object)	9780

e) Unassigned/Unappropriated

Reserve for Economic Uncertainties	9789

Unassigned/Unappropriated Amount	9790

40,302,023.62

0.00

40,302,023.62

0.00

40,302,023.62

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

-100.0%

0.0%

-100.0%

0.0%

-100.0%

0.0%

0.0%
	
	0.00
	0.00
	0.0%
	
	0.00

0.00

0.00
	0.00

0.00

0.00
	0.0%

0.0%

0.0%

0.00
	
0.00
	
0.0%
	
	0.00

0.00
	0.00

0.00
	0.0%

0.0%

0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.0%

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 5 of 6

Printed: 6/14/2022 11:22:02 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified

Fresno County

2022-23 Budget, July 1 County School Facilities Fund
Restricted Detail

10621170000000 Form 35
D8B6Y5A9PJ(2022-23)

Resource	Description
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
Total, Restricted Balance
	0.00
	0.00

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 6 of 6

Printed: 6/14/2022 11:22:02 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified

Fresno County

2022-23 Budget, July 1

Special Reserve Fund for Capital Outlay Projects

Expenditures by Object

10621170000000 Form 40
D8B6Y5A9PJ(2022-23)

Description	Resource Codes	Object Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
Percent Difference
	
A. REVENUES
	
0.00
		
0.0%
	
1) LCFF Sources
	8010-8099
		0.00
		
2) Federal Revenue
	8100-8299
	0.00

0.00

26,100.00

26,100.00
	0.00

0.00

27,600.00

27,600.00
	0.0%

0.0%

5.7%

5.7%
	
3) Other State Revenue	8300-8599

4) Other Local Revenue	8600-8799

5) TOTAL, REVENUES
				
B. EXPENDITURES
1) Certificated Salaries	1000-1999

2) Classified Salaries	2000-2999

3) Employee Benefits	3000-3999

4) Books and Supplies	4000-4999

5) Services and Other Operating Expenditures	5000-5999

6) Capital Outlay	6000-6999

7) Other Outgo (excluding Transfers of Indirect Costs)	7100-7299, 7400-7499

8) Other Outgo - Transfers of Indirect Costs	7300-7399

9) TOTAL, EXPENDITURES
	
0.00
	
0.00
	
0.0%
	
	0.00

0.00

235,000.00

895,707.63

2,457,810.99

0.00
	0.00

0.00

200,000.00

776,100.00

0.00

470,200.00
	0.0%

0.0%

-14.9%

-13.4%

-100.0%

New
	
	0.00
	0.00
	0.0%
	
	3,588,518.62
	1,446,300.00
	-59.7%
	
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9)
	
(3,562,418.62)
	
(1,418,700.00)
	
-60.2%
	
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers

a) Transfers In	8900-8929

b) Transfers Out	7600-7629

2) Other Sources/Uses

a) Sources	8930-8979

b) Uses	7630-7699

3) Contributions	8980-8999

4) TOTAL, OTHER FINANCING SOURCES/USES

3,051,190.79

0.00

0.00

0.00

3,407,411.06

0.00

0.00

0.00

11.7%

0.0%

0.0%

0.0%
	
	0.00
	0.00
	0.0%
	
	3,051,190.79
	3,407,411.06
	11.7%
	
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
	(511,227.83)
	1,988,711.06
	-489.0%
	
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance

a) As of July 1 - Unaudited	9791

b) Audit Adjustments	9793

c) As of July 1 - Audited (F1a + F1b)

d) Other Restatements	9795

e) Adjusted Beginning Balance (F1c + F1d)

2) Ending Balance, June 30 (E + F1e)

Components of Ending Fund Balance

a) Nonspendable

Revolving Cash	9711

Stores	9712

Prepaid Items	9713

All Others	9719

b) Restricted	9740

c) Committed

Stabilization Arrangements	9750

Other Commitments	9760

d) Assigned

Other Assignments	9780

e) Unassigned/Unappropriated

Reserve for Economic Uncertainties	9789

Unassigned/Unappropriated Amount	9790

15,381,208.42

0.00

15,381,208.42

0.00

15,381,208.42

14,869,980.59

0.00

14,869,980.59

0.00

14,869,980.59

0.00

14,869,980.59

16,858,691.65

0.00

-3.3%

0.0%

-3.3%

0.0%

-3.3%

13.4%

0.0%
	
	0.00
	0.00
	0.0%
	
	0.00

0.00

14,869,980.59
	0.00

0.00

16,858,691.65
	0.0%

0.0%

13.4%

0.00
	
0.00
	
0.0%
	
	0.00

0.00
	0.00

0.00
	0.0%

0.0%

0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.0%
	
G. ASSETS
1) Cash

a) in County Treasury	9110

1) Fair Value Adjustment to Cash in County Treasury	9111

b) in Banks	9120

c) in Revolving Cash Account	9130

0.00

0.00

0.00

0.00

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 1 of 6

Printed: 6/14/2022 11:21:57 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified

Fresno County

2022-23 Budget, July 1

Special Reserve Fund for Capital Outlay Projects

Expenditures by Object

10621170000000 Form 40
D8B6Y5A9PJ(2022-23)

Description	Resource Codes	Object Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
Percent Difference
	
d) with Fiscal Agent/Trustee	9135

e) Collections Awaiting Deposit	9140

2) Investments	9150

3) Accounts Receivable	9200

4) Due from Grantor Government	9290

5) Due from Other Funds	9310

6) Stores	9320
	0.00

0.00

0.00

0.00

0.00

0.00
			
	0.00
			
7) Prepaid Expenditures
	9330
	0.00
			
8) Other Current Assets
		9340
	0.00
			
9) TOTAL, ASSETS
			0.00
			
H. DEFERRED OUTFLOWS OF RESOURCES
						
1) Deferred Outflows of Resources
		9490
	0.00
			
2) TOTAL, DEFERRED OUTFLOWS
			0.00
			
I. LIABILITIES
						
1) Accounts Payable
		9500
	0.00
			
2) Due to Grantor Governments
		9590
	0.00
			
3) Due to Other Funds
		9610
	0.00
			
4) Current Loans
		9640
	0.00
			
5) Unearned Revenue
		9650
	0.00
			
6) TOTAL, LIABILITIES
			0.00
			
J. DEFERRED INFLOWS OF RESOURCES
						
1) Deferred Inflows of Resources
		9690
	0.00
			
2) TOTAL, DEFERRED INFLOWS
			0.00
			
K. FUND EQUITY
						
Ending Fund Balance, June 30 (G9 + H2) - (I6 + J2)
			0.00
			
FEDERAL REVENUE
						
FEMA
		8281
	0.00
	0.00
	0.0%
	
All Other Federal Revenue
		8290
	0.00
	0.00
	0.0%
	
TOTAL, FEDERAL REVENUE
			0.00
	0.00
	0.0%
	
OTHER STATE REVENUE
						
Pass-Through Revenues from State Sources
		8587
	0.00
	0.00
	0.0%
	
California Clean Energy Jobs Act
	6230
	8590
	0.00
	0.00
	0.0%
	
All Other State Revenue
	All Other
	8590
	0.00
	0.00
	0.0%
	
TOTAL, OTHER STATE REVENUE
			0.00
	0.00
	0.0%
	
OTHER LOCAL REVENUE
						
Other Local Revenue
						
Community Redevelopment Funds Not Subject to LCFF Deduction
		8625
	0.00
	0.00
	0.0%
	
Sales
						
Sale of Equipment/Supplies
		8631
	0.00
	0.00
	0.0%
	
Leases and Rentals
		8650
	20,000.00
	20,000.00
	0.0%
	
Interest
		8660
	6,100.00
	7,600.00
	24.6%
	
Net Increase (Decrease) in the Fair Value of Investments
		8662
	0.00
	0.00
	0.0%
	
Other Local Revenue
						
All Other Local Revenue
		8699
	0.00
	0.00
	0.0%
	
All Other Transfers In from All Others
		8799
	0.00
	0.00
	0.0%
	
TOTAL, OTHER LOCAL REVENUE
			26,100.00
	27,600.00
	5.7%
	
TOTAL, REVENUES
			26,100.00
	27,600.00
	5.7%
	
CLASSIFIED SALARIES
						
Classified Support Salaries
		2200
	0.00
	0.00
	0.0%
	
Classified Supervisors' and Administrators' Salaries
		2300
	0.00
	0.00
	0.0%
	
Clerical, Technical and Office Salaries
		2400
	0.00
	0.00
	0.0%
	
Other Classified Salaries
		2900
	0.00
	0.00
	0.0%
	
TOTAL, CLASSIFIED SALARIES
			0.00
	0.00
	0.0%
	
EMPLOYEE BENEFITS
						
STRS
		3101-3102
	0.00
	0.00
	0.0%
	
PERS
		3201-3202
	0.00
	0.00
	0.0%

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 2 of 6

Printed: 6/14/2022 11:21:57 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified

Fresno County

2022-23 Budget, July 1

Special Reserve Fund for Capital Outlay Projects

Expenditures by Object

10621170000000 Form 40
D8B6Y5A9PJ(2022-23)

Description	Resource Codes	Object Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
Percent Difference
	
OASDI/Medicare/Alternative	3301-3302

Health and Welfare Benefits	3401-3402

Unemployment Insurance	3501-3502

Workers' Compensation	3601-3602

OPEB, Allocated	3701-3702

OPEB, Active Employees	3751-3752

Other Employee Benefits	3901-3902

TOTAL, EMPLOYEE BENEFITS
	0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
	0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
	0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
	
BOOKS AND SUPPLIES
	
0.00
	
0.00
	
0.0%
	
Books and Other Reference Materials
	4200
				
Materials and Supplies
	4300
	160,000.00

75,000.00

235,000.00
	200,000.00

0.00

200,000.00
	25.0%

-100.0%

-14.9%
	
Noncapitalized Equipment	4400

TOTAL, BOOKS AND SUPPLIES
				
SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements for Services	5100

Travel and Conferences	5200

Insurance	5400-5450

Operations and Housekeeping Services	5500

Rentals, Leases, Repairs, and Noncapitalized Improvements	5600

Transfers of Direct Costs	5710

Transfers of Direct Costs - Interfund	5750

Professional/Consulting Services and Operating Expenditures	5800

Communications	5900

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES
	
0.00

0.00

0.00

0.00

895,707.63
	
0.00

0.00

0.00

0.00

776,100.00
	
0.0%

0.0%

0.0%

0.0%

-13.4%
	
	0.00
	0.00
	0.0%
	
	0.00

0.00

0.00

895,707.63
	0.00

0.00

0.00

776,100.00
	0.0%

0.0%

0.0%

-13.4%
	
CAPITAL OUTLAY
Land	6100

Land Improvements	6170

Buildings and Improvements of Buildings	6200

Books and Media for New School Libraries or Major Expansion of School Libraries	6300

Equipment	6400

Equipment Replacement	6500

Lease Assets	6600

TOTAL, CAPITAL OUTLAY
	
0.00

0.00

2,457,810.99

0.00

0.00

0.00

0.00

2,457,810.99
	
0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
	
0.0%

0.0%

-100.0%

0.0%

0.0%

0.0%

0.0%

-100.0%
	
OTHER OUTGO (excluding Transfers of Indirect Costs)
Other Transfers Out

Transfers of Pass-Through Revenues

To Districts or Charter Schools	7211

To County Offices	7212

To JPAs	7213

All Other Transfers Out to All Others	7299

Debt Service

Debt Service - Interest	7438

Other Debt Service - Principal	7439

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs)

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

470,200.00

0.00

470,200.00

0.0%

0.0%

0.0%

0.0%

New

0.0%

New
	
TOTAL, EXPENDITURES
	3,588,518.62
	1,446,300.00
	-59.7%
	
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN

To: Special Reserve Fund From: General Fund/CSSF	8912

Other Authorized Interfund Transfers In	8919

(a) TOTAL, INTERFUND TRANSFERS IN

INTERFUND TRANSFERS OUT

From: Special Reserve Fund To: General Fund/CSSF	7612

From: All Other Funds To: State School Building Fund/County School Facilities Fund	7613

Other Authorized Interfund Transfers Out	7619

(b) TOTAL, INTERFUND TRANSFERS OUT

3,051,190.79

0.00

3,051,190.79

0.00

0.00

0.00

0.00

2,937,211.06

470,200.00

3,407,411.06

0.00

0.00

0.00

0.00

-3.7%

New

11.7%

0.0%

0.0%

0.0%

0.0%
	
OTHER SOURCES/USES

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 3 of 6

Printed: 6/14/2022 11:21:57 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified

Fresno County

2022-23 Budget, July 1

Special Reserve Fund for Capital Outlay Projects

Expenditures by Object

10621170000000 Form 40
D8B6Y5A9PJ(2022-23)

Description	Resource Codes	Object Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
Percent Difference
	
SOURCES

Proceeds

Proceeds from Disposal of Capital Assets	8953

Other Sources

Transfers from Funds of Lapsed/Reorganized LEAs	8965

Long-Term Debt Proceeds

Proceeds from Certificates of Participation	8971

Proceeds from Leases	8972

Proceeds from Lease Revenue Bonds	8973

All Other Financing Sources	8979

(c) TOTAL, SOURCES

USES

Transfers of Funds from Lapsed/Reorganized LEAs	7651

All Other Financing Uses	7699

(d) TOTAL, USES

CONTRIBUTIONS

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.0%

0.0%

0.0%
	
Contributions from Unrestricted Revenues
	8980
				
Contributions from Restricted Revenues
	8990
				
(e) TOTAL, CONTRIBUTIONS
TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e)
				
	3,051,190.79
	3,407,411.06
	11.7%

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 4 of 6

Printed: 6/14/2022 11:21:57 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified

Fresno County

2022-23 Budget, July 1

Special Reserve Fund for Capital Outlay Projects

Expenditures by Function

10621170000000 Form 40
D8B6Y5A9PJ(2022-23)

Description	Function Codes	Object Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
Percent Difference
	
A. REVENUES
	
0.00
		
0.0%
	
1) LCFF Sources
	8010-8099
		0.00
		
2) Federal Revenue
	8100-8299
	0.00

0.00

26,100.00

26,100.00
	0.00

0.00

27,600.00

27,600.00
	0.0%

0.0%

5.7%

5.7%
	
3) Other State Revenue	8300-8599

4) Other Local Revenue	8600-8799

5) TOTAL, REVENUES
				
B. EXPENDITURES (Objects 1000-7999)
1) Instruction	1000-1999

2) Instruction - Related Services	2000-2999

3) Pupil Services	3000-3999

4) Ancillary Services	4000-4999

5) Community Services	5000-5999

6) Enterprise	6000-6999

7) General Administration	7000-7999

8) Plant Services	8000-8999

9) Other Outgo	9000-9999	Except 7600-7699

10) TOTAL, EXPENDITURES
	
0.00

0.00

0.00

0.00

0.00

0.00

0.00
	
0.00

0.00

0.00

0.00

0.00

0.00

0.00
	
0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
	
	3,588,518.62

0.00

3,588,518.62
	976,100.00

470,200.00

1,446,300.00
	-72.8%

New

-59.7%
	
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES(A5 -B10)
	
(3,562,418.62)
	
(1,418,700.00)
	
-60.2%
	
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers

a) Transfers In	8900-8929

b) Transfers Out	7600-7629

2) Other Sources/Uses

a) Sources	8930-8979

b) Uses	7630-7699

3) Contributions	8980-8999

4) TOTAL, OTHER FINANCING SOURCES/USES

3,051,190.79

0.00

0.00

0.00

3,407,411.06

0.00

0.00

0.00

11.7%

0.0%

0.0%

0.0%
	
	0.00
	0.00
	0.0%
	
	3,051,190.79
	3,407,411.06
	11.7%
	
E. NET INCREASE (DECREASE) IN FUND BALANCE(C + D4)
	(511,227.83)
	1,988,711.06
	-489.0%
	
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance

a) As of July 1 - Unaudited	9791

b) Audit Adjustments	9793

c) As of July 1 - Audited (F1a + F1b)

d) Other Restatements	9795

e) Adjusted Beginning Balance (F1c + F1d)

2) Ending Balance, June 30 (E + F1e)

Components of Ending Fund Balance

a) Nonspendable

Revolving Cash	9711

Stores	9712

Prepaid Items	9713

All Others	9719

b) Restricted	9740

c) Committed

Stabilization Arrangements	9750

Other Commitments (by Resource/Object)	9760

d) Assigned

Other Assignments (by Resource/Object)	9780

e) Unassigned/Unappropriated

Reserve for Economic Uncertainties	9789

Unassigned/Unappropriated Amount	9790

15,381,208.42

0.00

15,381,208.42

0.00

15,381,208.42

14,869,980.59

0.00

14,869,980.59

0.00

14,869,980.59

0.00

14,869,980.59

16,858,691.65

0.00

-3.3%

0.0%

-3.3%

0.0%

-3.3%

13.4%

0.0%
	
	0.00
	0.00
	0.0%
	
	0.00

0.00

14,869,980.59
	0.00

0.00

16,858,691.65
	0.0%

0.0%

13.4%

0.00
	
0.00
	
0.0%
	
	0.00

0.00
	0.00

0.00
	0.0%

0.0%

0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.0%

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 5 of 6

Printed: 6/14/2022 11:21:57 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified

Fresno County

2022-23 Budget, July 1

Special Reserve Fund for Capital Outlay Projects

Restricted Detail

10621170000000 Form 40
D8B6Y5A9PJ(2022-23)

Resource	Description
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
9010	Other Restricted Local
Total, Restricted Balance
	14,869,980.59
14,869,980.59
	16,858,691.65
16,858,691.65

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 6 of 6

Printed: 6/14/2022 11:21:57 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified

Fresno County

2022-23 Budget, July 1

Bond Interest and Redemption Fund

Expenditures by Object

10621170000000 Form 51
D8B6Y5A9PJ(2022-23)

Description	Resource Codes	Object Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
Percent Difference
	
A. REVENUES
	
0.00
		
0.0%
	
1) LCFF Sources
	8010-8099
		0.00
		
2) Federal Revenue
	8100-8299
	0.00

315,000.00

47,628,880.00

47,943,880.00
	0.00

315,000.00

47,628,880.00

47,943,880.00
	0.0%

0.0%

0.0%

0.0%
	
3) Other State Revenue	8300-8599

4) Other Local Revenue	8600-8799

5) TOTAL, REVENUES
				
B. EXPENDITURES
1) Certificated Salaries	1000-1999

2) Classified Salaries	2000-2999

3) Employee Benefits	3000-3999

4) Books and Supplies	4000-4999

5) Services and Other Operating Expenditures	5000-5999

6) Capital Outlay	6000-6999

7) Other Outgo (excluding Transfers of Indirect Costs)	7100-7299, 7400-7499

8) Other Outgo - Transfers of Indirect Costs	7300-7399

9) TOTAL, EXPENDITURES
	
0.00

0.00

0.00

0.00

0.00

0.00
	
0.00

0.00

0.00

0.00

0.00

0.00
	
0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
	
	47,943,880.00
	47,943,880.00
	0.0%
	
	0.00
	0.00
	0.0%
	
	47,943,880.00
	47,943,880.00
	0.0%
	
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9)
	
0.00
	
0.00
	
0.0%
	
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers

a) Transfers In	8900-8929

b) Transfers Out	7600-7629

2) Other Sources/Uses

a) Sources	8930-8979

b) Uses	7630-7699

3) Contributions	8980-8999

4) TOTAL, OTHER FINANCING SOURCES/USES

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
	0.00
	0.00
	0.0%
	
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance

a) As of July 1 - Unaudited	9791

b) Audit Adjustments	9793

c) As of July 1 - Audited (F1a + F1b)

d) Other Restatements	9795

e) Adjusted Beginning Balance (F1c + F1d)

2) Ending Balance, June 30 (E + F1e)

Components of Ending Fund Balance

a) Nonspendable

Revolving Cash	9711

Stores	9712

Prepaid Items	9713

All Others	9719

b) Restricted	9740

c) Committed

Stabilization Arrangements	9750

Other Commitments	9760

d) Assigned

Other Assignments	9780

Bond Debt Service	0000	9780

Bond Debt Service	0000	9780

e) Unassigned/Unappropriated

Reserve for Economic Uncertainties	9789

Unassigned/Unappropriated Amount	9790

50,597,729.28

0.00

50,597,729.28

0.00

50,597,729.28

50,597,729.28

50,597,729.28

0.00

50,597,729.28

0.00

50,597,729.28

50,597,729.28

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%
	
	0.00
	0.00
	0.0%

0.00
	
0.00
	
0.0%
	
	0.00

50,597,729.28

50,597,729.28
	0.00

50,597,729.28

50,597,729.28
	0.0%

0.0%

0.0%

0.00
	
0.00
		
	0.00
	0.00
	0.0%
	
G. ASSETS
1) Cash

a) in County Treasury	9110

1) Fair Value Adjustment to Cash in County Treasury	9111

0.00

0.00

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 1 of 5

Printed: 6/14/2022 11:21:56 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified

Fresno County

2022-23 Budget, July 1

Bond Interest and Redemption Fund

Expenditures by Object

10621170000000 Form 51
D8B6Y5A9PJ(2022-23)

Description	Resource Codes	Object Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
Percent Difference
	
b) in Banks	9120

c) in Revolving Cash Account	9130
	0.00
			
	0.00
			
d) with Fiscal Agent/Trustee
	9135
	0.00
			
e) Collections Awaiting Deposit
		9140
	0.00
			
2) Investments
		9150
	0.00
			
3) Accounts Receivable
		9200
	0.00
			
4) Due from Grantor Government
		9290
	0.00
			
5) Due from Other Funds
	9310
	0.00
			
6) Stores	9320

7) Prepaid Expenditures	9330

8) Other Current Assets	9340

9) TOTAL, ASSETS
	0.00

0.00
			
	0.00

0.00
			
H. DEFERRED OUTFLOWS OF RESOURCES
1) Deferred Outflows of Resources	9490

2) TOTAL, DEFERRED OUTFLOWS
	
0.00

0.00
			
I. LIABILITIES
1) Accounts Payable	9500

2) Due to Grantor Governments	9590

3) Due to Other Funds	9610

4) Current Loans	9640

5) Unearned Revenue	9650

6) TOTAL, LIABILITIES
	
0.00
			
	0.00
			
	0.00
			
	0.00
			
	0.00

0.00
			
J. DEFERRED INFLOWS OF RESOURCES
1) Deferred Inflows of Resources	9690

2) TOTAL, DEFERRED INFLOWS
	
0.00

0.00
			
K. FUND EQUITY
Ending Fund Balance, June 30 (G9 + H2) - (I6 + J2)
	
0.00
			
FEDERAL REVENUE
All Other Federal Revenue	8290

TOTAL, FEDERAL REVENUE
	
0.00

0.00
	
0.00

0.00
	
0.0%

0.0%
	
OTHER STATE REVENUE
Tax Relief Subventions

Voted Indebtedness Levies

Homeowners' Exemptions	8571

Other Subventions/In-Lieu Taxes	8572

TOTAL, OTHER STATE REVENUE

315,000.00

0.00

315,000.00

315,000.00

0.00

315,000.00

0.0%

0.0%

0.0%
	
OTHER LOCAL REVENUE
Other Local Revenue

County and District Taxes

Voted Indebtedness Levies

Secured Roll	8611

Unsecured Roll	8612

Prior Years' Taxes	8613

Supplemental Taxes	8614

Penalties and Interest from Delinquent Non-LCFF Taxes	8629

Interest	8660

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

Other Local Revenue

All Other Local Revenue	8699

All Other Transfers In from All Others	8799

TOTAL, OTHER LOCAL REVENUE

TOTAL, REVENUES

46,078,880.00

800,000.00

75,000.00

375,000.00

0.00

300,000.00

0.00

0.00

0.00

47,628,880.00

47,943,880.00

46,078,880.00

800,000.00

75,000.00

375,000.00

0.00

300,000.00

0.00

0.00

0.00

47,628,880.00

47,943,880.00

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
	
OTHER OUTGO (excluding Transfers of Indirect Costs)
Debt Service

Bond Redemptions	7433

Bond Interest and Other Service Charges	7434

36,391,927.00

11,551,953.00

36,391,927.00

11,551,953.00

0.0%

0.0%

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 2 of 5

Printed: 6/14/2022 11:21:56 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified

Fresno County

2022-23 Budget, July 1

Bond Interest and Redemption Fund

Expenditures by Object

10621170000000 Form 51
D8B6Y5A9PJ(2022-23)

Description	Resource Codes	Object Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
Percent Difference
	
Debt Service - Interest	7438

Other Debt Service - Principal	7439

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs)
	0.00

0.00

47,943,880.00
	0.00

0.00

47,943,880.00
	0.0%

0.0%

0.0%
	
TOTAL, EXPENDITURES
	47,943,880.00
	47,943,880.00
	0.0%
	
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN

Other Authorized Interfund Transfers In	8919

(a) TOTAL, INTERFUND TRANSFERS IN

INTERFUND TRANSFERS OUT

From: Bond Interest and Redemption Fund To: General Fund	7614

Other Authorized Interfund Transfers Out	7619

(b) TOTAL, INTERFUND TRANSFERS OUT

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%

0.0%
	
OTHER SOURCES/USES
SOURCES

Other Sources

Transfers from Funds of Lapsed/Reorganized LEAs	8965

All Other Financing Sources	8979

(c) TOTAL, SOURCES

USES

Transfers of Funds from Lapsed/Reorganized LEAs	7651

All Other Financing Uses	7699

(d) TOTAL, USES

CONTRIBUTIONS

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.0%

0.0%

0.0%
	
Contributions from Unrestricted Revenues
	8980
				
Contributions from Restricted Revenues
	8990
				
(e) TOTAL, CONTRIBUTIONS
TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e)
				
	0.00
	0.00
	0.0%

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 3 of 5

Printed: 6/14/2022 11:21:56 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified

Fresno County

2022-23 Budget, July 1

Bond Interest and Redemption Fund

Expenditures by Function

10621170000000 Form 51
D8B6Y5A9PJ(2022-23)

Description	Function Codes	Object Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
Percent Difference
	
A. REVENUES
	
0.00
		
0.0%
	
1) LCFF Sources
	8010-8099
		0.00
		
2) Federal Revenue
	8100-8299
	0.00

315,000.00

47,628,880.00

47,943,880.00
	0.00

315,000.00

47,628,880.00

47,943,880.00
	0.0%

0.0%

0.0%

0.0%
	
3) Other State Revenue	8300-8599

4) Other Local Revenue	8600-8799

5) TOTAL, REVENUES
				
B. EXPENDITURES (Objects 1000-7999)
1) Instruction	1000-1999

2) Instruction - Related Services	2000-2999

3) Pupil Services	3000-3999

4) Ancillary Services	4000-4999

5) Community Services	5000-5999

6) Enterprise	6000-6999

7) General Administration	7000-7999

8) Plant Services	8000-8999

9) Other Outgo	9000-9999	Except 7600-7699

10) TOTAL, EXPENDITURES
	
0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
	
0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
	
0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
	
	47,943,880.00

47,943,880.00
	47,943,880.00

47,943,880.00
	0.0%

0.0%
	
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES(A5 -B10)
	
0.00
	
0.00
	
0.0%
	
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers

a) Transfers In	8900-8929

b) Transfers Out	7600-7629

2) Other Sources/Uses

a) Sources	8930-8979

b) Uses	7630-7699

3) Contributions	8980-8999

4) TOTAL, OTHER FINANCING SOURCES/USES

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
E. NET INCREASE (DECREASE) IN FUND BALANCE(C + D4)
	0.00
	0.00
	0.0%
	
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance

a) As of July 1 - Unaudited	9791

b) Audit Adjustments	9793

c) As of July 1 - Audited (F1a + F1b)

d) Other Restatements	9795

e) Adjusted Beginning Balance (F1c + F1d)

2) Ending Balance, June 30 (E + F1e)

Components of Ending Fund Balance

a) Nonspendable

Revolving Cash	9711

Stores	9712

Prepaid Items	9713

All Others	9719

b) Restricted	9740

c) Committed

Stabilization Arrangements	9750

Other Commitments (by Resource/Object)	9760

d) Assigned

Other Assignments (by Resource/Object)	9780

Bond Debt Service	0000	9780

Bond Debt Service	0000	9780

e) Unassigned/Unappropriated

Reserve for Economic Uncertainties	9789

Unassigned/Unappropriated Amount	9790

50,597,729.28

0.00

50,597,729.28

0.00

50,597,729.28

50,597,729.28

50,597,729.28

0.00

50,597,729.28

0.00

50,597,729.28

50,597,729.28

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%
	
	0.00
	0.00
	0.0%

0.00
	
0.00
	
0.0%
	
	0.00

50,597,729.28

50,597,729.28
	0.00

50,597,729.28

50,597,729.28
	0.0%

0.0%

0.0%

0.00
	
0.00
		
	0.00
	0.00
	0.0%

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 4 of 5

Printed: 6/14/2022 11:21:56 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified

Fresno County

2022-23 Budget, July 1

Bond Interest and Redemption Fund

Restricted Detail

10621170000000 Form 51
D8B6Y5A9PJ(2022-23)

Resource	Description
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
Total, Restricted Balance
	0.00
	0.00

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 5 of 5

Printed: 6/14/2022 11:21:56 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified

Fresno County

2022-23 Budget, July 1

Debt Service Fund for Blended Component Units

Expenditures by Object

10621170000000 Form 52
D8B6Y5A9PJ(2022-23)

Description	Resource Codes	Object Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
Percent Difference
	
A. REVENUES
	
0.00
		
0.0%
	
1) LCFF Sources
	8010-8099
		0.00
		
2) Federal Revenue
	8100-8299
	0.00

0.00

948.63

948.63
	0.00

0.00

0.00

0.00
	0.0%

0.0%

-100.0%

-100.0%
	
3) Other State Revenue	8300-8599

4) Other Local Revenue	8600-8799

5) TOTAL, REVENUES
				
B. EXPENDITURES
1) Certificated Salaries	1000-1999

2) Classified Salaries	2000-2999

3) Employee Benefits	3000-3999

4) Books and Supplies	4000-4999

5) Services and Other Operating Expenditures	5000-5999

6) Capital Outlay	6000-6999

7) Other Outgo (excluding Transfers of Indirect Costs)	7100-7299, 7400-7499

8) Other Outgo - Transfers of Indirect Costs	7300-7399

9) TOTAL, EXPENDITURES
	
0.00

0.00

0.00

0.00

0.00

0.00
	
0.00

0.00

0.00

0.00

0.00

0.00
	
0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9)
	
948.63
	
0.00
	
-100.0%
	
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers

a) Transfers In	8900-8929

b) Transfers Out	7600-7629

2) Other Sources/Uses

a) Sources	8930-8979

b) Uses	7630-7699

3) Contributions	8980-8999

4) TOTAL, OTHER FINANCING SOURCES/USES

0.00

2,133.50

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

-100.0%

0.0%

0.0%
	
	0.00
	0.00
	0.0%
	
	(2,133.50)
	0.00
	-100.0%
	
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
	(1,184.87)
	0.00
	-100.0%
	
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance

a) As of July 1 - Unaudited	9791

b) Audit Adjustments	9793

c) As of July 1 - Audited (F1a + F1b)

d) Other Restatements	9795

e) Adjusted Beginning Balance (F1c + F1d)

2) Ending Balance, June 30 (E + F1e)

Components of Ending Fund Balance

a) Nonspendable

Revolving Cash	9711

Stores	9712

Prepaid Items	9713

All Others	9719

b) Restricted	9740

c) Committed

Stabilization Arrangements	9750

Other Commitments	9760

d) Assigned

Other Assignments	9780

e) Unassigned/Unappropriated

Reserve for Economic Uncertainties	9789

Unassigned/Unappropriated Amount	9790

1,184.87

0.00

1,184.87

0.00

1,184.87

0.00

0.00

0.00

0.00

0.00

0.00

0.00

-100.0%

0.0%

-100.0%

0.0%

-100.0%

0.0%

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%
	
	0.00
	0.00
	0.0%

0.00
	
0.00
	
0.0%
	
	0.00

0.00
	0.00

0.00
	0.0%

0.0%

0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.0%
	
G. ASSETS
1) Cash

a) in County Treasury	9110

1) Fair Value Adjustment to Cash in County Treasury	9111

b) in Banks	9120

c) in Revolving Cash Account	9130

0.00

0.00

0.00
			
	0.00

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 1 of 5

Printed: 6/14/2022 11:22:01 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified

Fresno County

2022-23 Budget, July 1

Debt Service Fund for Blended Component Units

Expenditures by Object

10621170000000 Form 52
D8B6Y5A9PJ(2022-23)

Description	Resource Codes	Object Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
Percent Difference
	
d) with Fiscal Agent/Trustee	9135

e) Collections Awaiting Deposit	9140

2) Investments	9150

3) Accounts Receivable	9200

4) Due from Grantor Government	9290
	0.00

0.00

0.00

0.00
			
	0.00
			
5) Due from Other Funds
	9310
	0.00
			
6) Stores
		9320
	0.00

0.00
			
7) Prepaid Expenditures
		9330
				
8) Other Current Assets
	9340
	0.00

0.00
			
9) TOTAL, ASSETS
				
H. DEFERRED OUTFLOWS OF RESOURCES
1) Deferred Outflows of Resources	9490

2) TOTAL, DEFERRED OUTFLOWS
	
0.00

0.00
			
I. LIABILITIES
1) Accounts Payable	9500

2) Due to Grantor Governments	9590

3) Due to Other Funds	9610

4) Current Loans	9640

5) Unearned Revenue	9650

6) TOTAL, LIABILITIES
	
0.00
			
	0.00
			
	0.00
			
	0.00
			
	0.00

0.00
			
J. DEFERRED INFLOWS OF RESOURCES
1) Deferred Inflows of Resources	9690

2) TOTAL, DEFERRED INFLOWS
	
0.00

0.00
			
K. FUND EQUITY
Ending Fund Balance, June 30 (G9 + H2) - (I6 + J2)
	
0.00
			
FEDERAL REVENUE
All Other Federal Revenue	8290

TOTAL, FEDERAL REVENUE
	
0.00

0.00
	
0.00

0.00
	
0.0%

0.0%
	
OTHER STATE REVENUE
Tax Relief Subventions

Voted Indebtedness Levies

Homeowners' Exemptions	8571

Other Subventions/In-Lieu Taxes	8572

TOTAL, OTHER STATE REVENUE

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%
	
OTHER LOCAL REVENUE
Other Local Revenue

County and District Taxes

Voted Indebtedness Levies

Secured Roll	8611

Unsecured Roll	8612

Prior Years' Taxes	8613

Supplemental Taxes	8614

Non-Ad Valorem Taxes

Other	8622

Penalties and Interest from Delinquent Non-LCFF Taxes	8629

Interest	8660

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

Other Local Revenue

All Other Local Revenue	8699

All Other Transfers In from All Others	8799

TOTAL, OTHER LOCAL REVENUE

TOTAL, REVENUES

0.00

0.00

0.00

0.00

0.00

0.00

948.63

0.00

0.00

0.00

948.63

948.63

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

-100.0%

0.0%

0.0%

0.0%

-100.0%

-100.0%
	
OTHER OUTGO (excluding Transfers of Indirect Costs)
Debt Service

Bond Redemptions	7433

Bond Interest and Other Service Charges	7434

0.00

0.00

0.00

0.00

0.0%

0.0%

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 2 of 5

Printed: 6/14/2022 11:22:01 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified

Fresno County

2022-23 Budget, July 1

Debt Service Fund for Blended Component Units

Expenditures by Object

10621170000000 Form 52
D8B6Y5A9PJ(2022-23)

Description	Resource Codes	Object Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
Percent Difference
	
Debt Service - Interest	7438

Other Debt Service - Principal	7439

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs)
	0.00

0.00

0.00
	0.00

0.00

0.00
	0.0%

0.0%

0.0%
	
TOTAL, EXPENDITURES
	0.00
	0.00
	0.0%
	
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN

Other Authorized Interfund Transfers In	8919

(a) TOTAL, INTERFUND TRANSFERS IN

INTERFUND TRANSFERS OUT

Other Authorized Interfund Transfers Out	7619

(b) TOTAL, INTERFUND TRANSFERS OUT

0.00

0.00

2,133.50

2,133.50

0.00

0.00

0.00

0.00

0.0%

0.0%

-100.0%

-100.0%
	
OTHER SOURCES/USES
SOURCES

Other Sources

Transfers from Funds of Lapsed/Reorganized LEAs	8965

All Other Financing Sources	8979

(c) TOTAL, SOURCES

USES

Transfers of Funds from Lapsed/Reorganized LEAs	7651

All Other Financing Uses	7699

(d) TOTAL, USES

CONTRIBUTIONS

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.0%

0.0%

0.0%
	
Contributions from Unrestricted Revenues
	8980
				
Contributions from Restricted Revenues
	8990
				
(e) TOTAL, CONTRIBUTIONS
TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e)
				
	(2,133.50)
	0.00
	-100.0%

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 3 of 5

Printed: 6/14/2022 11:22:01 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified

Fresno County

2022-23 Budget, July 1

Debt Service Fund for Blended Component Units

Expenditures by Function

10621170000000 Form 52
D8B6Y5A9PJ(2022-23)

Description	Function Codes	Object Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
Percent Difference
	
A. REVENUES
	
0.00
		
0.0%
	
1) LCFF Sources
	8010-8099
		0.00
		
2) Federal Revenue
	8100-8299
	0.00

0.00

948.63

948.63
	0.00

0.00

0.00

0.00
	0.0%

0.0%

-100.0%

-100.0%
	
3) Other State Revenue	8300-8599

4) Other Local Revenue	8600-8799

5) TOTAL, REVENUES
				
B. EXPENDITURES (Objects 1000-7999)
1) Instruction	1000-1999

2) Instruction - Related Services	2000-2999

3) Pupil Services	3000-3999

4) Ancillary Services	4000-4999

5) Community Services	5000-5999

6) Enterprise	6000-6999

7) General Administration	7000-7999

8) Plant Services	8000-8999

9) Other Outgo	9000-9999	Except 7600-7699

10) TOTAL, EXPENDITURES
	
0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
	
0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
	
0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
	
	0.00

0.00
	0.00

0.00
	0.0%

0.0%
	
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES(A5 -B10)
	
948.63
	
0.00
	
-100.0%
	
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers

a) Transfers In	8900-8929

b) Transfers Out	7600-7629

2) Other Sources/Uses

a) Sources	8930-8979

b) Uses	7630-7699

3) Contributions	8980-8999

4) TOTAL, OTHER FINANCING SOURCES/USES

0.00

2,133.50

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

-100.0%

0.0%

0.0%
	
	0.00
	0.00
	0.0%
	
	(2,133.50)
	0.00
	-100.0%
	
E. NET INCREASE (DECREASE) IN FUND BALANCE(C + D4)
	(1,184.87)
	0.00
	-100.0%
	
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance

a) As of July 1 - Unaudited	9791

b) Audit Adjustments	9793

c) As of July 1 - Audited (F1a + F1b)

d) Other Restatements	9795

e) Adjusted Beginning Balance (F1c + F1d)

2) Ending Balance, June 30 (E + F1e)

Components of Ending Fund Balance

a) Nonspendable

Revolving Cash	9711

Stores	9712

Prepaid Items	9713

All Others	9719

b) Restricted	9740

c) Committed

Stabilization Arrangements	9750

Other Commitments (by Resource/Object)	9760

d) Assigned

Other Assignments (by Resource/Object)	9780

e) Unassigned/Unappropriated

Reserve for Economic Uncertainties	9789

Unassigned/Unappropriated Amount	9790

1,184.87

0.00

1,184.87

0.00

1,184.87

0.00

0.00

0.00

0.00

0.00

0.00

0.00

-100.0%

0.0%

-100.0%

0.0%

-100.0%

0.0%

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%
	
	0.00
	0.00
	0.0%

0.00
	
0.00
	
0.0%
	
	0.00

0.00
	0.00

0.00
	0.0%

0.0%

0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.0%

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 4 of 5

Printed: 6/14/2022 11:22:01 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified

Fresno County

2022-23 Budget, July 1

Debt Service Fund for Blended Component Units

Restricted Detail

10621170000000 Form 52
D8B6Y5A9PJ(2022-23)

Resource	Description
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
Total, Restricted Balance
	0.00
	0.00

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 5 of 5

Printed: 6/14/2022 11:22:01 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified

Fresno County

2022-23 Budget, July 1 Self-Insurance Fund
Expenses by Object

10621170000000 Form 67
D8B6Y5A9PJ(2022-23)

Description	Resource Codes	Object Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
Percent Difference
	
A. REVENUES
	
0.00

0.00
		
0.0%

0.0%
	
1) LCFF Sources
	8010-8099
		0.00

0.00
		
2) Federal Revenue
	8100-8299
				
3) Other State Revenue	8300-8599

4) Other Local Revenue	8600-8799

5) TOTAL, REVENUES
	0.00

84,231,725.33

84,231,725.33
	0.00

84,667,666.94

84,667,666.94
	0.0%

0.5%

0.5%
	
B. EXPENSES
1) Certificated Salaries	1000-1999

2) Classified Salaries	2000-2999

3) Employee Benefits	3000-3999

4) Books and Supplies	4000-4999

5) Services and Other Operating Expenses	5000-5999

6) Depreciation and Amortization	6000-6999

7) Other Outgo (excluding Transfers of Indirect Costs)	7100-7299,7400-7499

8) Other Outgo - Transfers of Indirect Costs	7300-7399

9) TOTAL, EXPENSES
	
0.00

174,833.90

106,440.26

802,735.00

83,747,716.13

0.00
	
0.00

173,122.92

110,843.88

802,735.00

83,580,965.14

0.00
	
0.0%

-1.0%

4.1%

0.0%

-0.2%

0.0%
	
	0.00

0.00
	0.00

0.00
	0.0%

0.0%
	
	84,831,725.29
	84,667,666.94
	-0.2%
	
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9)
	
(599,999.96)
	
0.00
	
-100.0%
	
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers

a) Transfers In	8900-8929

b) Transfers Out	7600-7629

2) Other Sources/Uses

a) Sources	8930-8979

b) Uses	7630-7699

3) Contributions	8980-8999

4) TOTAL, OTHER FINANCING SOURCES/USES

600,000.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

-100.0%

0.0%

0.0%

0.0%
	
	0.00
	0.00
	0.0%
	
	600,000.00
	0.00
	-100.0%
	
E. NET INCREASE (DECREASE) IN NET POSITION (C + D4)
	.04
	0.00
	-100.0%
	
F. NET POSITION
1) Beginning Net Position

a) As of July 1 - Unaudited	9791

b) Audit Adjustments	9793

c) As of July 1 - Audited (F1a + F1b)

d) Other Restatements	9795

e) Adjusted Beginning Net Position (F1c + F1d)

2) Ending Net Position, June 30 (E + F1e)

Components of Ending Net Position

a) Net Investment in Capital Assets	9796

b) Restricted Net Position	9797

c) Unrestricted Net Position	9790

0.00

0.00

0.00

0.00

0.00

.04

0.00

0.00

.04

.04

0.00

.04

0.00

.04

.04

0.00

0.00

.04

New

0.0%

New

0.0%

New

0.0%

0.0%

0.0%

0.0%
	
G. ASSETS
1) Cash

a) in County Treasury	9110

1) Fair Value Adjustment to Cash in County Treasury	9111

b) in Banks	9120

c) in Revolving Cash Account	9130

d) with Fiscal Agent/Trustee	9135

e) Collections Awaiting Deposit	9140

2) Investments	9150

3) Accounts Receivable	9200

4) Due from Grantor Government	9290

5) Due from Other Funds	9310

6) Stores	9320

7) Prepaid Expenditures	9330

8) Other Current Assets	9340

9) Fixed Assets

a) Land	9410

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
			
	0.00
			
	0.00
			
	0.00
			
	0.00

0.00

0.00

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 1 of 6

Printed: 6/14/2022 11:22:02 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified

Fresno County

2022-23 Budget, July 1 Self-Insurance Fund
Expenses by Object

10621170000000 Form 67
D8B6Y5A9PJ(2022-23)

Description	Resource Codes	Object Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
Percent Difference
	
b) Land Improvements	9420

c) Accumulated Depreciation - Land Improvements	9425

d) Buildings	9430

e) Accumulated Depreciation - Buildings	9435

f) Equipment	9440

g) Accumulated Depreciation - Equipment	9445

h) Work in Progress	9450

10) TOTAL, ASSETS
	0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00
			
H. DEFERRED OUTFLOWS OF RESOURCES
1) Deferred Outflows of Resources	9490

2) TOTAL, DEFERRED OUTFLOWS
	
0.00

0.00
			
I. LIABILITIES
1) Accounts Payable	9500

2) Due to Grantor Governments	9590
	
0.00
			
	0.00
			
3) Due to Other Funds
	9610
	0.00
			
4) Current Loans
		9640
				
5) Unearned Revenue
		9650
	0.00
			
6) Long-Term Liabilities
						
a) Net Pension Liability
		9663
	0.00
			
b) Total/Net OPEB Liability
		9664
	0.00
			
c) Compensated Absences
		9665
	0.00
			
d) COPs Payable
		9666
	0.00
			
e) Leases Payable
		9667
	0.00
			
f) Lease Revenue Bonds Payable
		9668
	0.00
			
g) Other General Long-Term Liabilities
		9669
	0.00
			
7) TOTAL, LIABILITIES
			0.00
			
J. DEFERRED INFLOWS OF RESOURCES
						
1) Deferred Inflows of Resources
		9690
	0.00
			
2) TOTAL, DEFERRED INFLOWS
			0.00
			
K. NET POSITION
						
Net Position, June 30 (G10 + H2) - (I7 + J2)
			0.00
			
OTHER STATE REVENUE
						
STRS On-Behalf Pension Contributions
	7690
	8590
	0.00
	0.00
	0.0%
	
All Other State Revenue
	All Other
	8590
	0.00
	0.00
	0.0%
	
TOTAL, OTHER STATE REVENUE
			0.00
	0.00
	0.0%
	
OTHER LOCAL REVENUE

0.00

30.00

0.00

3,987,701.95

0.00

80,243,993.38

0.00

84,231,725.33

84,231,725.33

0.00

100,000.00

0.00

3,910,750.00

0.00

80,656,916.94

0.00

84,667,666.94

84,667,666.94

0.0%

333,233.3%

0.0%

-1.9%

0.0%

0.5%

0.0%

0.5%

0.5%
	
Other Local Revenue

Sales

Sale of Equipment/Supplies	8631

Interest	8660

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

Fees and Contracts

In-District Premiums/

Contributions	8674

All Other Fees and Contracts	8689

Other Local Revenue

All Other Local Revenue	8699

All Other Transfers In from All Others	8799

TOTAL, OTHER LOCAL REVENUE

TOTAL, REVENUES
				
CERTIFICATED SALARIES
Certificated Pupil Support Salaries	1200

Certificated Supervisors' and Administrators' Salaries	1300

TOTAL, CERTIFICATED SALARIES
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.0%

0.0%

0.0%
	
CLASSIFIED SALARIES
Classified Support Salaries	2200
	
0.00
	
0.00
	
0.0%

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 2 of 6

Printed: 6/14/2022 11:22:02 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified

Fresno County

2022-23 Budget, July 1 Self-Insurance Fund
Expenses by Object

10621170000000 Form 67
D8B6Y5A9PJ(2022-23)

Description	Resource Codes	Object Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
Percent Difference
	
Classified Supervisors' and Administrators' Salaries	2300

Clerical, Technical and Office Salaries	2400

Other Classified Salaries	2900

TOTAL, CLASSIFIED SALARIES
	69,494.30

105,339.60

0.00

174,833.90
	65,152.22

107,970.70

0.00

173,122.92
	-6.2%

2.5%

0.0%

-1.0%
	
EMPLOYEE BENEFITS
STRS	3101-3102

PERS	3201-3202

OASDI/Medicare/Alternative	3301-3302

Health and Welfare Benefits	3401-3402

Unemployment Insurance	3501-3502

Workers' Compensation	3601-3602

OPEB, Allocated	3701-3702

OPEB, Active Employees	3751-3752

Other Employee Benefits	3901-3902

TOTAL, EMPLOYEE BENEFITS
	
0.00

40,054.31

13,374.87

42,258.84

874.14

2,097.99

7,080.85

0.00

699.26

106,440.26
	
0.00

43,921.58

13,243.73

43,031.22

865.46

2,076.70

7,012.62

0.00

692.57

110,843.88
	
0.0%

9.7%

-1.0%

1.8%

-1.0%

-1.0%

-1.0%

0.0%

-1.0%

4.1%
	
BOOKS AND SUPPLIES
Books and Other Reference Materials	4200

Materials and Supplies	4300

Noncapitalized Equipment	4400

TOTAL, BOOKS AND SUPPLIES
	
0.00

802,735.00

0.00

802,735.00
	
0.00

802,735.00

0.00

802,735.00
	
0.0%

0.0%

0.0%

0.0%
	
SERVICES AND OTHER OPERATING EXPENSES
Subagreements for Services	5100

Travel and Conferences	5200

Dues and Memberships	5300

Insurance	5400-5450

Operations and Housekeeping Services	5500

Rentals, Leases, Repairs, and Noncapitalized Improvements	5600

Transfers of Direct Costs - Interfund	5750

Professional/Consulting Services and

Operating Expenditures	5800

Communications	5900

TOTAL, SERVICES AND OTHER OPERATING EXPENSES
	
0.00

0.00

0.00

1,020,000.00

0.00

0.00

2,500.00

82,723,816.13

1,400.00

83,747,716.13
	
0.00

0.00

0.00

1,225,498.00

0.00

0.00

2,500.00

82,351,567.14

1,400.00

83,580,965.14
	
0.0%

0.0%

0.0%

20.1%

0.0%

0.0%

0.0%

-0.4%

0.0%

-0.2%
	
DEPRECIATION AND AMORTIZATION
Depreciation Expense	6900

Amortization Expense-Lease Assets	6910

TOTAL, DEPRECIATION AND AMORTIZATION
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.0%

0.0%

0.0%
	
TOTAL, EXPENSES
	84,831,725.29
	84,667,666.94
	-0.2%
	
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN

Other Authorized Interfund Transfers In	8919

(a) TOTAL, INTERFUND TRANSFERS IN

600,000.00

600,000.00

0.00

0.00

-100.0%

-100.0%
	
INTERFUND TRANSFERS OUT
Other Authorized Interfund Transfers Out	7619

(b) TOTAL, INTERFUND TRANSFERS OUT
	
0.00

0.00
	
0.00

0.00
	
0.0%

0.0%
	
OTHER SOURCES/USES
SOURCES

Other Sources

Transfers from Funds of Lapsed/Reorganized LEAs	8965

(c) TOTAL, SOURCES

0.00

0.00

0.00

0.00

0.0%

0.0%
	
USES
Transfers of Funds from Lapsed/Reorganized LEAs	7651

(d) TOTAL, USES
	
0.00

0.00
	
0.00

0.00
	
0.0%

0.0%
	
CONTRIBUTIONS
	
0.00

0.00

0.00
	
0.00

0.00

0.00
	
0.0%

0.0%

0.0%
	
Contributions from Unrestricted Revenues
	8980
				
Contributions from Restricted Revenues
	8990
				
(e) TOTAL, CONTRIBUTIONS

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 3 of 6

Printed: 6/14/2022 11:22:02 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified

Fresno County

2022-23 Budget, July 1 Self-Insurance Fund
Expenses by Object

10621170000000 Form 67
D8B6Y5A9PJ(2022-23)

Description	Resource Codes	Object Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
Percent Difference
	
TOTAL, OTHER FINANCING SOURCES/USES

(a - b + c - d + e)
	
600,000.00
		
-100.0%
	
		0.00

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 4 of 6

Printed: 6/14/2022 11:22:02 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified

Fresno County

2022-23 Budget, July 1 Self-Insurance Fund
Expenses by Function

10621170000000 Form 67
D8B6Y5A9PJ(2022-23)

Description	Function Codes	Object Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
Percent Difference
	
A. REVENUES
	
0.00

0.00
		
0.0%

0.0%
	
1) LCFF Sources
	8010-8099
		0.00

0.00
		
2) Federal Revenue
	8100-8299
				
3) Other State Revenue	8300-8599

4) Other Local Revenue	8600-8799

5) TOTAL, REVENUES
	0.00

84,231,725.33

84,231,725.33
	0.00

84,667,666.94

84,667,666.94
	0.0%

0.5%

0.5%
	
B. EXPENSES (Objects 1000-7999)
1) Instruction	1000-1999

2) Instruction - Related Services	2000-2999

3) Pupil Services	3000-3999

4) Ancillary Services	4000-4999

5) Community Services	5000-5999

6) Enterprise	6000-6999

7) General Administration	7000-7999

8) Plant Services	8000-8999

9) Other Outgo	9000-9999	Except 7600-7699

10) TOTAL, EXPENSES
	
0.00

0.00

0.00

0.00

0.00
	
0.00

0.00

0.00

0.00

0.00
	
0.0%

0.0%

0.0%

0.0%

0.0%
	
	84,831,725.29
	84,667,666.94
	-0.2%
	
	0.00

0.00
	0.00

0.00
	0.0%

0.0%
	
	0.00

84,831,725.29
	0.00

84,667,666.94
	0.0%

-0.2%
	
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10)
	
(599,999.96)
	
0.00
	
-100.0%
	
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers

a) Transfers In	8900-8929

b) Transfers Out	7600-7629

2) Other Sources/Uses

a) Sources	8930-8979

b) Uses	7630-7699

3) Contributions	8980-8999

4) TOTAL, OTHER FINANCING SOURCES/USES

600,000.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

-100.0%

0.0%

0.0%

0.0%
	
	0.00
	0.00
	0.0%
	
	600,000.00
	0.00
	-100.0%
	
E. NET INCREASE (DECREASE) IN NET POSITION (C + D4)
	.04
	0.00
	-100.0%
	
F. NET POSITION
1) Beginning Net Position

a) As of July 1 - Unaudited	9791

b) Audit Adjustments	9793

c) As of July 1 - Audited (F1a + F1b)

d) Other Restatements	9795

e) Adjusted Beginning Net Position (F1c + F1d)

2) Ending Net Position, June 30 (E + F1e)

Components of Ending Net Position

a) Net Investment in Capital Assets	9796

b) Restricted Net Position	9797

c) Unrestricted Net Position	9790

0.00

0.00

0.00

0.00

0.00

.04

0.00

0.00

.04

.04

0.00

.04

0.00

.04

.04

0.00

0.00

.04

New

0.0%

New

0.0%

New

0.0%

0.0%

0.0%

0.0%

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 5 of 6

Printed: 6/14/2022 11:22:02 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified

Fresno County

2022-23 Budget, July 1 Self-Insurance Fund
Restricted Detail

10621170000000 Form 67
D8B6Y5A9PJ(2022-23)

Resource	Description
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
Total, Restricted Net Position
	0.00
	0.00

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 6 of 6

Printed: 6/14/2022 11:22:02 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified Fresno County

2022-23 Budget, July 1 Average Daily Attendance A. DISTRICT ADA

10621170000000 Form A
D8B6Y5A9PJ(2022-23)

Description
	
2021-22 Estimated Actuals
	
2022-23 Budget

P-2 ADA
	
Annual ADA
	
Funded ADA
	
Estimated P-2 ADA
	
Estimated Annual ADA
	
Estimated Funded ADA
	
A. DISTRICT
	
1. Total District Regular ADA
							
Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (includes Necessary Small School ADA)
2. Total Basic Aid Choice/Court Ordered Voluntary Pupil Transfer Regular ADA

38,616.42

38,616.42

41,543.53

40,084.22

40,084.22

41,259.63
	
Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (ADA not included in Line A1 above)
3. Total Basic Aid Open Enrollment Regular ADA
							
Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (ADA not included in Line A1 above)
4. Total, District Regular ADA (Sum of Lines A1 through A3)

38,616.42

38,616.42

41,543.53

40,084.22

40,084.22

41,259.63
	
5. District Funded County Program ADA
a. County Community Schools
b. Special Education-Special Day Class
c. Special Education-NPS/LCI
d. Special Education Extended Year
e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools
f. County School Tuition Fund (Out of State Tuition) [EC 2000 and 46380]
g. Total, District Funded County Program ADA (Sum of Lines A5a through A5f)

0.00

0.00

0.00

0.00

0.00

0.00

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 1 of 5

Printed: 6/14/2022 11:21:58 AM Form Last Revised: 6/8/2022 3:58:16 PM -07:00
Submission Number: D8B6Y5A9PJ

Clovis Unified Fresno County

2022-23 Budget, July 1 Average Daily Attendance A. DISTRICT ADA

10621170000000 Form A
D8B6Y5A9PJ(2022-23)

Description
	
2021-22 Estimated Actuals
	
2022-23 Budget

P-2 ADA
	
Annual ADA
	
Funded ADA
	
Estimated P-2 ADA
	
Estimated Annual ADA
	
Estimated Funded ADA
	
6. TOTAL DISTRICT ADA (Sum of Line A4 and Line A5g)

38,616.42

38,616.42

41,543.53

40,084.22

40,084.22

41,259.63
	
7. Adults in Correctional Facilities
							
8. Charter School ADA (Enter Charter School ADA using Tab C. Charter School ADA)

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 2 of 5

Printed: 6/14/2022 11:21:58 AM Form Last Revised: 6/8/2022 3:58:16 PM -07:00
Submission Number: D8B6Y5A9PJ

Clovis Unified Fresno County

2022-23 Budget, July 1 Average Daily Attendance B. COUNTY OFFICE ADA

10621170000000 Form A
D8B6Y5A9PJ(2022-23)

Description
	
2021-22 Estimated Actuals
	
2022-23 Budget

P-2 ADA
	
Annual ADA
	
Funded ADA
	
Estimated P-2 ADA
	
Estimated Annual ADA
	
Estimated Funded ADA
	
B. COUNTY OFFICE OF EDUCATION
	
1. County Program Alternative Education Grant ADA
a. County Group Home and Institution Pupils
b. Juvenile Halls, Homes, and Camps
c. Probation Referred, On Probation or Parole,Expelled per EC 48915(a) or (c) [EC 2574(c) (4)(A)]
d. Total, County Program Alternative Education ADA (Sum of Lines B1a through B1c)

0.00

0.00

0.00

0.00

0.00

0.00
	
2. District Funded County Program ADA
a. County Community Schools

b. Special Education-Special Day Class
c. Special Education-NPS/LCI

d. Special Education Extended Year
e. Other County Operated Programs:Opportunity Schools and Full DayOpportunity Classes, Specialized SecondarySchools
f. County School Tuition Fund(Out of State Tuition) [EC 2000 and 46380]
g. Total, District Funded County Program ADA (Sum of Lines B2a through B2f)

0.00

0.00

0.00

0.00

0.00

0.00
	
3. TOTAL COUNTY OFFICE ADA (Sum of Lines B1d and B2g)

0.00

0.00

0.00

0.00

0.00

0.00
	
4. Adults in Correctional Facilities
							
5. County Operations Grant ADA
							
6. Charter School ADA (Enter Charter School ADA using Tab C. Charter School ADA)

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 3 of 5

Printed: 6/14/2022 11:21:58 AM Form Last Revised: 6/8/2022 3:58:16 PM -07:00
Submission Number: D8B6Y5A9PJ

Clovis Unified Fresno County

2022-23 Budget, July 1 Average Daily Attendance C. CHARTER SCHOOL ADA

10621170000000 Form A
D8B6Y5A9PJ(2022-23)

Description
	
2021-22 Estimated Actuals
	
2022-23 Budget

P-2 ADA
	
Annual ADA
	
Funded ADA
	
Estimated P-2 ADA
	
Estimated Annual ADA
	
Estimated Funded ADA
	
C. CHARTER SCHOOL ADA

Authorizing LEAs reporting charter school SACS financial data in their Fund 01, 09, or 62 use this worksheet to report ADA for those charter schools.

Charter schools reporting SACS financial data separately from their authorizing LEAs in Fund 01 or Fund 62 use this worksheet to report their ADA.
	
FUND 01: Charter School ADA corresponding to SACS financial data reported in Fund 01.
	
1. Total Charter School Regular ADA
	
745.00
	
745.00
	
745.00
	
634.00
	
634.00
	
634.00
	
2. Charter School County Program Alternative Education ADA
a. County Group Home and Institution Pupils
b. Juvenile Halls, Homes, and Camps
c. Probation Referred, On Probation or Parole,Expelled per EC 48915(a) or (c) [EC 2574(c) (4)(A)]
d. Total, Charter School County Program Alternative Education ADA (Sum of Lines C2a through C2c)

0.00

0.00

0.00

0.00

0.00

0.00
	
3. Charter School Funded County Program ADA
a. County Community Schools

b. Special Education-Special Day Class
c. Special Education-NPS/LCI

d. Special Education Extended Year
e. Other County Operated Programs:Opportunity Schools and Full DayOpportunity Classes, Specialized SecondarySchools
f. Total, Charter School Funded County Program ADA (Sum of Lines C3a through C3e)

0.00

0.00

0.00

0.00

0.00

0.00
	
4. TOTAL CHARTER SCHOOL ADA (Sum of Lines C1, C2d, and C3f)

745.00

745.00

745.00

634.00

634.00

634.00
	
FUND 09 or 62: Charter School ADA corresponding to SACS financial data reported in Fund 09 or Fund 62.
	
5. Total Charter School Regular ADA
							
6. Charter School County Program Alternative Education ADA
a. County Group Home and Institution Pupils
b. Juvenile Halls, Homes, and Camps
c. Probation Referred, On Probation or Parole,Expelled per EC 48915(a) or (c) [EC 2574(c) (4)(A)]

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 4 of 5

Printed: 6/14/2022 11:21:58 AM Form Last Revised: 6/8/2022 3:58:16 PM -07:00
Submission Number: D8B6Y5A9PJ

Clovis Unified Fresno County

2022-23 Budget, July 1 Average Daily Attendance C. CHARTER SCHOOL ADA

10621170000000 Form A
D8B6Y5A9PJ(2022-23)

Description
	
2021-22 Estimated Actuals
	
2022-23 Budget

P-2 ADA
	
Annual ADA
	
Funded ADA
	
Estimated P-2 ADA
	
Estimated Annual ADA
	
Estimated Funded ADA
	
d. Total, Charter School County Program Alternative Education ADA (Sum of Lines C6a through C6c)

0.00

0.00

0.00

0.00

0.00

0.00
	
7. Charter School Funded County Program ADA
a. County Community Schools

b. Special Education-Special Day Class
c. Special Education-NPS/LCI

d. Special Education Extended Year
e. Other County Operated Programs:Opportunity Schools and Full DayOpportunity Classes, Specialized SecondarySchools
f. Total, Charter School Funded County Program ADA (Sum of Lines C7a through C7e)
8. TOTAL CHARTER SCHOOL ADA (Sum of Lines C5, C6d, and C7f)
9. TOTAL CHARTER SCHOOL ADA Reported in Fund 01, 09, or 62 (Sum of Lines C4 and C8)

0.00

0.00

745.00

0.00

0.00

745.00

0.00

0.00

745.00

0.00

0.00

634.00

0.00

0.00

634.00

0.00

0.00

634.00

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 5 of 5

Printed: 6/14/2022 11:21:58 AM Form Last Revised: 6/8/2022 3:58:16 PM -07:00
Submission Number: D8B6Y5A9PJ

Clovis Unified Fresno County

2022-23 Budget, July 1 Schedule of Capital Assets

10621170000000 Form ASSET
D8B6Y5A9PJ(2022-23)

	
Unaudited Balance July 1
	
Audit Adjustments/ Restatements
	
Audited Balance July 1
	
Increases
	
Decreases
	
Ending Balance June 30
	
Governmental Activities:
Capital assets not being depreciated:
Land

Work in Progress

Total capital assets not being depreciated
Capital assets being depreciated:
Land Improvements

Buildings

Equipment

Total capital assets being depreciated
Accumulated Depreciation for:
Land Improvements

Buildings

Equipment

Total accumulated depreciation
Total capital assets being depreciated, net excluding lease assets
Lease Assets

Accumulated amortization for lease assets
Total lease assets, net
Governmental activity capital assets, net
Business-Type Activities:
Capital assets not being depreciated:
Land

Work in Progress

Total capital assets not being depreciated
Capital assets being depreciated:
Land Improvements

Buildings

Equipment

Total capital assets being depreciated
Accumulated Depreciation for:
Land Improvements

103,444,421.00

103,444,421.00

103,444,421.00
	
	6,904,873.00
		6,904,873.00
			6,904,873.00

110,349,294.00
	
0.00
	
110,349,294.00
	
0.00
	
0.00
	
110,349,294.00

130,037,166.00

130,037,166.00

130,037,166.00
	
	1,073,060,049.00
		1,073,060,049.00
			1,073,060,049.00
	
	83,874,671.00
		83,874,671.00
			83,874,671.00

1,286,971,886.00
	
0.00
	
1,286,971,886.00
	
0.00
	
0.00
	
1,286,971,886.00

(91,478,991.00)

(91,478,991.00)

(91,478,991.00)
	
	(313,768,156.00)
		(313,768,156.00)
			(313,768,156.00)
	
	(47,697,548.00)
		(47,697,548.00)
			(47,697,548.00)

(452,944,695.00)
	
0.00
	
(452,944,695.00)
	
0.00
	
0.00
	
(452,944,695.00)

834,027,191.00

0.00

834,027,191.00

0.00

0.00

834,027,191.00
	
			0.00
			0.00

0.00

0.00

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00

944,376,485.00
	
0.00
	
944,376,485.00

0.00
	
0.00
	
0.00
	
944,376,485.00

0.00
	
			0.00
			0.00

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00

0.00

0.00
	
			0.00
			0.00
	
			0.00
			0.00

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00

0.00

0.00

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 1 of 2

Printed: 6/14/2022 11:21:56 AM Form Last Revised: 6/8/2022 12:13:40 AM -07:00
Submission Number: D8B6Y5A9PJ

Clovis Unified Fresno County

2022-23 Budget, July 1 Schedule of Capital Assets

10621170000000 Form ASSET
D8B6Y5A9PJ(2022-23)

	
Unaudited Balance July 1
	
Audit Adjustments/ Restatements
	
Audited Balance July 1
	
Increases
	
Decreases
	
Ending Balance June 30
	
Buildings

Equipment

Total accumulated depreciation
Total capital assets being depreciated, net excluding lease assets
Lease Assets

Accumulated amortization for lease assets
Total lease assets, net
Business-type activity capital assets, net
			0.00
			0.00
	
			0.00
			0.00

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00

0.00

0.00

0.00

0.00

0.00

0.00
	
			0.00
			0.00

0.00

0.00

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 2 of 2

Printed: 6/14/2022 11:21:56 AM Form Last Revised: 6/8/2022 12:13:40 AM -07:00
Submission Number: D8B6Y5A9PJ

Clovis Unified Fresno County

2022-23 Budget, July 1 Cashflow Worksheet BUDGET YEAR (1)

10621170000000 Form CASH
D8B6Y5A9PJ(2022-23)

Description
	
Object
	
Beginning Balances (Ref. Only)
	
July	August	September	October	November	December	January	February
	
ESTIMATES THROUGH THE MONTH OF:
	
JUNE
			
A. BEGINNING CASH
			102,519,582.68
	95,054,395.05
	79,899,908.63
	76,421,160.02
	56,212,725.44
	36,691,331.71
	81,758,926.27
	97,075,989.65
	
B. RECEIPTS

LCFF/Revenue Limit Sources
Principal Apportionment

Property Taxes

Miscellaneous Funds

Federal Revenue

Other State Revenue

Other Local Revenue

Interfund Transfers In

All Other Financing Sources

TOTAL RECEIPTS

8010-8019

8020-8079

8080-8099

8100-8299

8300-8599

8600-8799

8910-8929

8930-8979

14,693,310.13

14,693,310.13

45,358,410.00

26,447,959.00

26,447,998.00

45,352,410.00

29,165,425.00

24,917,794.00
	
				3,945.00
	26,202.00
	220,291.00
		40,269,215.00
	2,327,541.00
	320,646.00

			1,011,026.00
	774,043.00
	83,200.00
	4,591,449.00
	3,332,663.00
	210,507.00
	19,304,008.00
	1,380,584.00
	
			2,353,165.00
	2,497,500.00
	4,235,752.00
	8,673,476.00
	4,365,122.00
	9,446,599.00
	17,002,233.00
	4,614,520.00
	
			114,873.00
	279,475.00
	945,306.00
	1,076,323.00
	1,766,872.00
	1,037,212.00
	315,075.00
	1,081,053.00

											
			18,172,374.13
	18,248,273.13
	50,648,870.00
	41,009,498.00
	35,912,655.00
	96,315,943.00
	68,114,282.00
	32,314,597.00
	
C. DISBURSEMENTS

Certificated Salaries

Classified Salaries

Employee Benefits

Books and Supplies

Services

Capital Outlay

Other Outgo

Interfund Transfers Out

All Other Financing Uses

TOTAL DISBURSEMENTS

1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

6000-6599

7000-7499

7600-7629

7630-7699

2,204,242.66

3,313,510.66

20,183,322.34

20,693,273.37

22,743,435.06

20,695,071.18

20,409,541.31

22,473,955.37
	
			3,858,700.12
	4,759,317.51
	7,991,362.68
	8,129,655.18
	9,211,147.93
	8,105,950.51
	7,963,977.06
	9,113,518.78
	
			2,357,103.07
	2,931,365.95
	13,507,844.26
	12,696,602.33
	14,139,820.23
	13,618,203.25
	13,809,445.20
	14,416,059.30
	
			13,480,669.83
	14,194,523.07
	11,056,849.69
	16,013,953.37
	8,874,419.03
	6,673,465.33
	6,693,011.73
	6,856,191.29
	
			1,798,875.73
	6,931,131.49
	2,334,642.10
	4,364,284.07
	2,691,346.71
	2,139,637.25
	3,847,441.64
	3,122,830.80
	
			4,023.15
	255,379.22
	37,576.62
	342,096.46
	313,235.83
		136,205.67
	352,867.00
	
			270,579.50
	138,906.22
	16,020.92
	(21,932.20)
	22,211.40
	16,020.92
	(62,403.99)
	39,815.79
	
			2,663,367.70
	1,878,625.43

			26,637,561.76
	34,402,759.55
	55,127,618.61
	62,217,932.58
	57,995,616.19
	51,248,348.44
	52,797,218.62
	56,375,238.33
	
D. BALANCE SHEET ITEMS

Assets and Deferred Outflows
Cash Not In Treasury

Accounts Receivable

Due From Other Funds

9111-9199

9200-9299

9310
										
		37,061,567.46
	7,500,000.00
	7,500,000.00
	7,500,000.00
	7,500,000.00
	7,061,567.46

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 1 of 8

Printed: 6/14/2022 11:22:02 AM Form Last Revised: 6/9/2022 10:56:02 PM -07:00
Submission Number: D8B6Y5A9PJ

Clovis Unified Fresno County

2022-23 Budget, July 1 Cashflow Worksheet BUDGET YEAR (1)

10621170000000 Form CASH
D8B6Y5A9PJ(2022-23)

Description
	
Object
	
Beginning Balances (Ref. Only)
	
July	August	September	October	November	December	January	February
	
Stores

Prepaid Expenditures

Other Current Assets

Deferred Outflows of Resources
SUBTOTAL

Liabilities and Deferred Inflows
Accounts Payable

Due To Other Funds

Current Loans

Unearned Revenues

Deferred Inflows of Resources
SUBTOTAL

Nonoperating

Suspense Clearing

TOTAL BALANCE SHEET ITEMS
E. NET INCREASE/DECREASE (B -C + D)
F. ENDING CASH (A + E)
	9320

9330

9340

9490

9500-9599

9610

9640

9650

9690

9910

											
											
		37,061,567.46
	7,500,000.00
	7,500,000.00
	7,500,000.00
	7,500,000.00
	7,061,567.46
	0.00
	0.00
	0.00

25,000,000.00

5,400,000.00

5,400,000.00

5,400,000.00

5,400,000.00

3,400,000.00

											
		5,500,000.00
	1,100,000.00
	1,100,000.00
	1,100,000.00
	1,100,000.00
	1,100,000.00

		30,500,000.00
	6,500,000.00
	6,500,000.00
	6,500,000.00
	6,500,000.00
	4,500,000.00
	0.00
	0.00
	0.00

		
6,561,567.46
	
1,000,000.00
	
1,000,000.00
	
1,000,000.00
	
1,000,000.00
	
2,561,567.46
	
0.00
	
0.00
	
0.00

(7,465,187.63)

(15,154,486.42)

(3,478,748.61)

(20,208,434.58)

(19,521,393.73)

45,067,594.56

15,317,063.38

(24,060,641.33)
	
			95,054,395.05
	79,899,908.63
	76,421,160.02
	56,212,725.44
	36,691,331.71
	81,758,926.27
	97,075,989.65
	73,015,348.32
	
G. ENDING CASH, PLUS CASH ACCRUALS AND ADJUSTMENTS

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 2 of 8

Printed: 6/14/2022 11:22:02 AM Form Last Revised: 6/9/2022 10:56:02 PM -07:00
Submission Number: D8B6Y5A9PJ

Clovis Unified Fresno County

2022-23 Budget, July 1 Cashflow Worksheet BUDGET YEAR (1)

10621170000000 Form CASH
D8B6Y5A9PJ(2022-23)

Description
	
Object
	
Beginning
Balances (Ref. Only)
	
March	April	May	June
	
Accruals
	
Adjustments
	
TOTAL
	
BUDGET
	
ESTIMATES THROUGH THE MONTH OF:
	
JUNE
							
A. BEGINNING CASH
			73,015,348.32
	82,547,617.09
	99,945,152.33
	68,126,126.96
					
B. RECEIPTS

LCFF/Revenue Limit Sources
Principal Apportionment

Property Taxes

Miscellaneous Funds

Federal Revenue

Other State Revenue

Other Local Revenue

Interfund Transfers In

All Other Financing Sources

TOTAL RECEIPTS

8010-8019

8020-8079

8080-8099

8100-8299

8300-8599

8600-8799

8910-8929

8930-8979

24,917,794.00

24,917,794.00

41,176,072.74

0.00

363,545,938.00

363,545,938.00
	
			45,457,661.00
								
			65,507.00
	37,303,176.00
	471,996.00
	12,446,414.00
			93,454,933.00
	93,454,933.00
	
						(1,768,186.00)
			(1,768,186.00)
	(1,768,186.00)
	
			10,361,120.00
	4,002,562.00
	210,550.00
	30,600,979.81
			75,862,691.81
	75,862,691.81
	
			11,122,161.00
	6,264,729.00
	5,264,679.00
	62,165,776.52
			138,005,712.52
	138,005,712.52
	
			1,473,984.00
	1,309,668.00
	1,327,335.00
	4,756,381.47
			15,483,557.47
	15,483,557.47
	
						836,000.00
			836,000.00
	836,000.00
	
									0.00
	0.00
	
			68,480,433.00
	73,797,929.00
	32,192,354.00
	150,213,438.54
	0.00
	0.00
	685,420,646.80
	685,420,646.80
	
C. DISBURSEMENTS

Certificated Salaries

Classified Salaries

Employee Benefits

Books and Supplies

Services

Capital Outlay

Other Outgo

Interfund Transfers Out

All Other Financing Uses

TOTAL DISBURSEMENTS

1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

6000-6599

7000-7499

7600-7629

7630-7699

20,762,229.73

21,026,010.13

23,133,746.48

22,221,714.44

0.00

219,860,052.73

219,860,052.73
	
			8,142,550.93
	8,288,033.28
	9,316,358.83
	8,885,532.45
			93,766,105.26
	93,766,105.26
	
			13,968,565.45
	13,665,944.70
	14,286,627.92
	39,086,693.93
			168,484,275.59
	168,484,275.59
	
			11,402,441.21
	8,545,286.33
	13,917,344.32
	10,229,584.33
			127,937,739.53
	127,937,739.53
	
			3,279,595.62
	4,387,848.63
	2,631,655.77
	5,019,862.23
			42,549,152.04
	42,549,152.04
	
			598,786.88
	538,154.57
	705,550.50
	1,212,076.58
			4,495,952.48
	4,495,952.48
	
			(11,560.17)
	(50,883.88)
	20,095.55
	(90,267.92)
			286,602.14
	286,602.14
	
			805,554.58
			2,123,518.35
			7,471,066.06
	7,471,066.06
	
									0.00
	0.00
	
			58,948,164.23
	56,400,393.76
	64,011,379.37
	88,688,714.39
	0.00
	0.00
	664,850,945.83
	664,850,945.83
	
D. BALANCE SHEET ITEMS

Assets and Deferred Outflows

Cash Not In Treasury

Accounts Receivable

Due From Other Funds

Stores

9111-9199

9200-9299

9310

9320

0.00
		
		37,061,567.46
							37,061,567.46
		
									0.00
		
									0.00

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 3 of 8

Printed: 6/14/2022 11:22:02 AM Form Last Revised: 6/9/2022 10:56:02 PM -07:00
Submission Number: D8B6Y5A9PJ

Clovis Unified Fresno County

2022-23 Budget, July 1 Cashflow Worksheet BUDGET YEAR (1)

10621170000000 Form CASH
D8B6Y5A9PJ(2022-23)

Description
	
Object
	
Beginning
Balances (Ref. Only)
	
March	April	May	June
	
Accruals
	
Adjustments
	
TOTAL
	
BUDGET
	
Prepaid Expenditures

Other Current Assets

Deferred Outflows of Resources
SUBTOTAL

Liabilities and Deferred Inflows

Accounts Payable

Due To Other Funds

Current Loans

Unearned Revenues

Deferred Inflows of Resources
	9330

9340

9490

9500-9599

9610

9640

9650
								0.00
		
									0.00

0.00
		
		37,061,567.46
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	37,061,567.46

25,000,000.00

25,000,000.00

									0.00
		
									0.00
		
		5,500,000.00
							5,500,000.00

9690

9910
								
0.00
		
SUBTOTAL

Nonoperating

Suspense Clearing

TOTAL BALANCE SHEET ITEMS
E. NET INCREASE/DECREASE (B -C + D)
F. ENDING CASH (A + E)
		30,500,000.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	30,500,000.00

0.00

6,561,567.46
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
6,561,567.46

9,532,268.77

17,397,535.24

(31,819,025.37)

61,524,724.15

0.00

0.00

27,131,268.43

20,569,700.97
	
			82,547,617.09
	99,945,152.33
	68,126,126.96
	129,650,851.11
					
G. ENDING CASH, PLUS CASH ACCRUALS AND ADJUSTMENTS

129,650,851.11

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 4 of 8

Printed: 6/14/2022 11:22:02 AM Form Last Revised: 6/9/2022 10:56:02 PM -07:00
Submission Number: D8B6Y5A9PJ

Clovis Unified Fresno County

2022-23 Budget, July 1 Cashflow Worksheet BUDGET YEAR (2)

10621170000000 Form CASH
D8B6Y5A9PJ(2022-23)

Description
	
Object
	
Beginning Balances (Ref. Only)
	
July	August	September	October	November	December	January	February
	
ESTIMATES THROUGH THE MONTH OF:
	
JUNE
			
A. BEGINNING CASH
			129,650,851.11
	129,763,415.41
	123,884,865.93
	128,524,007.23
	114,102,355.46
	95,921,198.31
	144,262,826.85
	144,757,239.65
	
B. RECEIPTS

LCFF/Revenue Limit Sources
Principal Apportionment

Property Taxes

Miscellaneous Funds

Federal Revenue

Other State Revenue

Other Local Revenue

Interfund Transfers In

All Other Financing Sources

TOTAL RECEIPTS

8010-8019

8020-8079

8080-8099

8100-8299

8300-8599

8600-8799

8910-8929

8930-8979

15,508,892.43

15,508,892.43

47,869,789.01

27,916,006.63

27,916,006.63

47,869,789.01

30,784,311.67

26,300,907.05

				3,944.78
	262,201.89
	220,290.31
		40,269,214.55
	2,327,541.24
	320,645.35

			234,023.10
	179,168.48
	19,258.28
	1,062,786.91
	771,414.59
	48,726.30
	4,468,316.70
	319,565.09
	
			1,351,337.05
	1,434,223.74
	2,432,438.13
	4,980,862.08
	2,506,731.25
	5,424,838.76
	9,763,764.66
	2,649,951.27
	
			114,872.92
	279,475.08
	945,306.24
	1,076,322.45
	1,766,871.31
	1,037,211.55
	315,075.27
	1,081,052.46

											
			17,209,125.50
	17,405,704.51
	51,528,993.55
	35,256,268.38
	32,961,023.78
	94,649,780.17
	47,659,009.54
	30,672,121.22
	
C. DISBURSEMENTS

Certificated Salaries

Classified Salaries

Employee Benefits

Books and Supplies

Services

Capital Outlay

Other Outgo

Interfund Transfers Out

All Other Financing Uses

TOTAL DISBURSEMENTS

1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

6000-6599

7000-7499

7600-7629

7630-7699

2,211,354.81

3,324,201.94

20,248,445.28

20,760,041.71

22,816,818.39

20,761,845.31

20,475,394.16

22,546,469.20

			3,840,677.63
	4,737,088.59
	7,954,038.14
	8,091,684.72
	9,168,126.24
	8,068,090.77
	7,926,780.42
	9,070,953.08
	
			2,363,956.30
	2,939,888.84
	13,547,118.08
	12,733,517.47
	14,180,931.50
	13,657,797.94
	13,849,595.91
	14,457,973.73
	
			3,489,641.45
	3,674,431.37
	2,862,205.03
	4,145,413.85
	2,297,255.32
	1,727,510.69
	1,732,570.52
	1,774,811.61
	
			1,671,354.08
	6,439,786.09
	2,169,140.16
	4,054,901.55
	2,500,558.11
	1,987,959.14
	3,574,697.90
	2,901,454.45
	
			423.74
	26,897.98
	3,957.78
	36,031.53
	32,991.76
		14,345.95
	37,165.94
	
			1,772,477.82
	909,929.24
	104,947.78
	(143,670.68)
	145,499.61
	104,947.78
	(408,788.12)
	260,820.25
	
			1,746,675.37
	1,232,029.94

			17,096,561.20
	23,284,253.99
	46,889,852.25
	49,677,920.15
	51,142,180.93
	46,308,151.63
	47,164,596.74
	51,049,648.26
	
D. BALANCE SHEET ITEMS

Assets and Deferred Outflows
Cash Not In Treasury

Accounts Receivable

Due From Other Funds

9111-9199

9200-9299

9310

											

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 5 of 8

Printed: 6/14/2022 11:22:02 AM Form Last Revised: 6/9/2022 10:56:02 PM -07:00
Submission Number: D8B6Y5A9PJ

Clovis Unified Fresno County

2022-23 Budget, July 1 Cashflow Worksheet BUDGET YEAR (2)

10621170000000 Form CASH
D8B6Y5A9PJ(2022-23)

Description
	
Object
	
Beginning Balances (Ref. Only)
	
July	August	September	October	November	December	January	February
	
Stores

Prepaid Expenditures

Other Current Assets

Deferred Outflows of Resources
SUBTOTAL

Liabilities and Deferred Inflows
Accounts Payable

Due To Other Funds

Current Loans

Unearned Revenues

Deferred Inflows of Resources
SUBTOTAL

Nonoperating

Suspense Clearing

TOTAL BALANCE SHEET ITEMS
E. NET INCREASE/DECREASE (B -C + D)
	9320

9330

9340

9490

9500-9599

9610

9640

9650

9690

9910

											
											
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00

											

											
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00

		
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00

112,564.30

(5,878,549.48)

4,639,141.30

(14,421,651.77)

(18,181,157.15)

48,341,628.54

494,412.80

(20,377,527.04)
	
F. ENDING CASH (A + E)
			129,763,415.41
	123,884,865.93
	128,524,007.23
	114,102,355.46
	95,921,198.31
	144,262,826.85
	144,757,239.65
	124,379,712.61
	
G. ENDING CASH, PLUS CASH ACCRUALS AND ADJUSTMENTS

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 6 of 8

Printed: 6/14/2022 11:22:02 AM Form Last Revised: 6/9/2022 10:56:02 PM -07:00
Submission Number: D8B6Y5A9PJ

Clovis Unified Fresno County

2022-23 Budget, July 1 Cashflow Worksheet BUDGET YEAR (2)

10621170000000 Form CASH
D8B6Y5A9PJ(2022-23)

Description
	
Object
	
Beginning Balances (Ref. Only)
	
March	April	May	June
	
Accruals
	
Adjustments
	
TOTAL
	
BUDGET
	
ESTIMATES THROUGH THE MONTH OF:
	
JUNE
							
A. BEGINNING CASH
			124,379,712.61
	133,228,109.82
	153,604,881.61
	131,242,041.82
					
B. RECEIPTS

LCFF/Revenue Limit Sources
Principal Apportionment

Property Taxes

Miscellaneous Funds

Federal Revenue

Other State Revenue

Other Local Revenue

Interfund Transfers In

All Other Financing Sources

TOTAL RECEIPTS

8010-8019

8020-8079

8080-8099

8100-8299

8300-8599

8600-8799

8910-8929

8930-8979

26,300,907.05

26,300,907.05

43,468,010.10

383,725,300.61

383,725,300.61
	
			47,980,881.55
								
			65,507.36
	37,303,175.83
		12,682,411.69
			93,454,933.00
	93,454,933.00
	
						(1,921,240.00)
			(1,921,240.00)
	(1,921,240.00)
	
			2,398,298.10
	926,476.79
	48,736.16
	7,083,237.50
			17,560,008.00
	17,560,008.00
	
			6,387,053.11
	3,597,606.15
	3,023,313.59
	35,699,547.21
			79,251,667.00
	79,251,667.00
	
			1,473,983.89
	1,309,667.90
	1,327,335.09
	4,756,381.84
			15,483,556.00
	15,483,556.00
	
						836,000.00
			836,000.00
	836,000.00
	
						1,700,000.00
			1,700,000.00
	1,700,000.00
	
			58,305,724.01
	69,437,833.72
	30,700,291.89
	104,304,348.34
	0.00
	0.00
	590,090,224.61
	590,090,224.61
	
C. DISBURSEMENTS

Certificated Salaries

Classified Salaries

Employee Benefits

Books and Supplies

Services

Capital Outlay

Other Outgo

Interfund Transfers Out

All Other Financing Uses

TOTAL DISBURSEMENTS

1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

6000-6599

7000-7499

7600-7629

7630-7699

20,829,220.56

21,093,852.06

23,208,389.18

22,293,414.40

220,569,447.00

220,569,447.00
	
			8,104,520.24
	8,249,323.11
	9,272,845.74
	8,844,031.32
			93,328,160.00
	93,328,160.00
	
			14,009,178.80
	13,705,678.18
	14,328,166.04
	39,200,338.21
			168,974,141.00
	168,974,141.00
	
			2,951,665.76
	2,212,055.17
	3,602,680.15
	2,648,057.08
			33,118,298.00
	33,118,298.00
	
			3,047,106.27
	4,076,795.63
	2,445,098.64
	4,664,005.98
			39,532,858.00
	39,532,858.00
	
			63,067.61
	56,681.47
	74,312.55
	127,662.69
			473,539.00
	473,539.00
	
			(75,726.88)
	(333,323.69)
	131,639.38
	(591,316.49)
			1,877,436.00
	1,877,436.00
	
			528,294.44
			1,392,634.25
			4,899,634.00
	4,899,634.00
	
									0.00
		
			49,457,326.80
	49,061,061.93
	53,063,131.68
	78,578,827.44
	0.00
	0.00
	562,773,513.00
	562,773,513.00
	
D. BALANCE SHEET ITEMS

Assets and Deferred Outflows

Cash Not In Treasury

Accounts Receivable

Due From Other Funds

Stores

9111-9199

9200-9299

9310

9320

0.00
		
									0.00
		
									0.00
		
									0.00

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 7 of 8

Printed: 6/14/2022 11:22:02 AM Form Last Revised: 6/9/2022 10:56:02 PM -07:00
Submission Number: D8B6Y5A9PJ

Clovis Unified Fresno County

2022-23 Budget, July 1 Cashflow Worksheet BUDGET YEAR (2)

10621170000000 Form CASH
D8B6Y5A9PJ(2022-23)

Description
	
Object
	
Beginning Balances (Ref. Only)
	
March	April	May	June
	
Accruals
	
Adjustments
	
TOTAL
	
BUDGET
	
Prepaid Expenditures

Other Current Assets

Deferred Outflows of Resources
SUBTOTAL

Liabilities and Deferred Inflows

Accounts Payable

Due To Other Funds

Current Loans

Unearned Revenues

Deferred Inflows of Resources
	9330

9340

9490

9500-9599

9610

9640

9650
								0.00
		
									0.00

0.00
		
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00

0.00

									0.00
		
									0.00
		
									0.00

9690

9910
								
0.00
		
SUBTOTAL

Nonoperating

Suspense Clearing

TOTAL BALANCE SHEET ITEMS
E. NET INCREASE/DECREASE (B -C + D)
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00

0.00

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00

8,848,397.21

20,376,771.79

(22,362,839.79)

25,725,520.90

0.00

0.00

27,316,711.61

27,316,711.61
	
F. ENDING CASH (A + E)
			133,228,109.82
	153,604,881.61
	131,242,041.82
	156,967,562.72
					
G. ENDING CASH, PLUS CASH ACCRUALS AND ADJUSTMENTS

156,967,562.72

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 8 of 8

Printed: 6/14/2022 11:22:02 AM Form Last Revised: 6/9/2022 10:56:02 PM -07:00
Submission Number: D8B6Y5A9PJ

Clovis Unified Fresno County

2022-23 Budget, July 1
Current Expense Formula/Minimum Classroom Comp. - Actuals CEA

10621170000000 Form CEA
D8B6Y5A9PJ(2022-23)

PART I -CURRENT EXPENSE FORMULA
	
Total Expense for Year (1)
	
EDP No.
	
Reductions (See Note 1) (2)
	
EDP No.
	Current Expense of Education (Col 1 - Col 2) (3)
	
EDP No.
	
Reductions (Extracted) (See Note 2) (4a)
	
Reductions (Overrides)* (See Note 2) (4b)
	
EDP No.
	
Current Expense- Part II (Col 3 - Col 4) (5)
	
EDP No.
	
1000 -Certificated Salaries

220,849,357.95
	
301

311

321

331

341

520.00
	
303

313

323

333

343

220,848,837.95
	
305

315

325

335

345

6,341,190.66

6,541,118.00
	
307

317

327

337

347

214,307,719.95
	
309

319

329

339

349
	
2000 -Classified Salaries

92,871,222.99

19,914.52

92,851,308.47

7,558,855.76

1,220,087.00

91,631,221.47
		
3000 -Employee Benefits

156,654,811.65

10,457,502.62

146,197,309.03

5,271,464.99

2,109,385.00

144,087,924.03
		
4000 - Books, Supplies Equip Replace. (6500)

68,384,442.15

247,199.41

68,137,242.74

9,958,155.34

35,941,547.00

32,195,695.74
		
5000 -Services. . . & 7300 - Indirect Costs

46,803,852.78

420,852.39

46,383,000.39

5,145,143.81

3,790,415.00

42,592,585.39
		
TOTAL
	574,417,698.58
	365
	TOTAL
	524,815,146.58
	369

Note 1 - In Column 2, report expenditures for the following programs: Nonagency (Goals 7100-7199), Community Services (Goal 8100), Food Services

(Function 3700), Fringe Benefits for Retired Persons (Objects 3701-3702), and Facilities Acquisition & Construction (Function 8500).

Note 2 - In Column 4, report expenditures for: Transportation (Function 3600), Lottery Expenditures (Resource 1100), Special Education Students in

Nonpublic Schools (Function 1180), and other federal or state categorical aid in which funds were granted for expenditures in a program not

incurring any teacher salary expenditures or requiring disbursement of the funds without regard to the requirements of EC Section 41372.

* If an amount (even zero) is entered in any row of Column 4b or in Line 13b, the form uses only the values in Column 4b and Line 13b rather than the

values in Column 4a and Line 13a.

PART II: MINIMUM CLASSROOM COMPENSATION (Instruction, Functions 1000-1999)
	
Object
	EDP No.
	
1. Teacher Salaries as Per EC 41011. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. Salaries of Instructional Aides Per EC 41011. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. STRS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4. PERS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5. OASDI - Regular, Medicare and Alternative. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6. Health & Welfare Benefits (EC 41372)

(Include Health, Dental, Vision, Pharmaceutical, and

Annuity Plans). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7. Unemployment Insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8. Workers' Compensation Insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9. OPEB, Active Employees (EC 41372). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10. Other Benefits (EC 22310). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
	
1100

2100

3101 & 3102

3201 & 3202

3301 & 3302

3401 & 3402

3501 & 3502

3601 & 3602

3751 & 3752

3901 & 3902
	
176,055,962.63
	
375

380

382

383

384

385

390

392

393

395

20,686,092.02

45,365,750.40

4,411,439.70

4,370,266.55

30,294,646.60

1,004,767.44

2,383,944.27

0.00

812,618.78
		
11. SUBTOTAL Salaries and Benefits (Sum Lines 1 - 10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
12. Less: Teacher and Instructional Aide Salaries and
	
285,385,488.39

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 1 of 2

Printed: 6/14/2022 11:21:56 AM Form Last Revised: 6/9/2022 11:20:34 PM -07:00
Submission Number: D8B6Y5A9PJ

Clovis Unified Fresno County

2022-23 Budget, July 1
Current Expense Formula/Minimum Classroom Comp. - Actuals CEA

10621170000000 Form CEA
D8B6Y5A9PJ(2022-23)

Benefits deducted in Column 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
13a. Less: Teacher and Instructional Aide Salaries and

Benefits (other than Lottery) deducted in Column 4a (Extracted). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b. Less: Teacher and Instructional Aide Salaries and

Benefits (other than Lottery) deducted in Column 4b (Overrides)*. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
14. TOTAL SALARIES AND BENEFITS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
	
0.00

396

396

397

1,206,619.75

2,151,100.00

283,234,388.39
		
15. Percent of Current Cost of Education Expended for Classroom

Compensation (EDP 397 divided by EDP 369) Line 15 must

equal or exceed 60% for elementary, 55% for unified and 50%

for high school districts to avoid penalty under provisions of EC 41372. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
16. District is exempt from EC 41372 because it meets the provisions

of EC 41374. (If exempt, enter 'X') . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

.54

PART III: DEFICIENCY AMOUNT
	
A deficiency amount (Line 5) is only applicable to districts not meeting the minimum classroom compensation percentage required under EC 41372 and not exempt under the provisions of EC 41374.
	
1. Minimum percentage required (60% elementary, 55% unified, 50% high) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. Percentage spent by this district (Part II, Line 15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. Percentage below the minimum (Part III, Line 1 minus Line 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4. District's Current Expense of Education after reductions in columns 4a or 4b (Part I, EDP 369). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5. Deficiency Amount (Part III, Line 3 times Line 4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

.55

.54

.01

524,815,146.58

5,405,596.01
		
PART IV: Explanation for adjustments entered in Part I, Column 4b (required)
	
Override includes one-time funding sources 3210,3212,3213,3214,3215,3216,3217,3219,3220,3305,3307,7425,6266.

	

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 2 of 2

Printed: 6/14/2022 11:21:56 AM Form Last Revised: 6/9/2022 11:20:34 PM -07:00
Submission Number: D8B6Y5A9PJ

Clovis Unified Fresno County

2022-23 Budget, July 1
Current Expense Formula/Minimum Classroom Comp. - Budget CEB

10621170000000 Form CEB
D8B6Y5A9PJ(2022-23)

PART I -CURRENT EXPENSE FORMULA
	
Total Expense for Year (1)
	
EDP No.
	
Reductions (See Note 1) (2)
	
EDP No.
	Current Expense of Education (Col 1 - Col 2) (3)
	
EDP No.
	
Reductions (Extracted) (See Note 2) (4a)
	
Reductions (Overrides)* (See Note 2) (4b)
	
EDP No.
	
Current Expense- Part II (Col 3 - Col 4) (5)
	
EDP No.
	
1000 -Certificated Salaries

219,860,052.73
	
301

311

321

331

341

520.00
	
303

313

323

333

343

219,859,532.73
	
305

315

325

335

345

5,251,843.90

6,541,118.00
	
307

317

327

337

347

213,318,414.73
	
309

319

329

339

349
	
2000 -Classified Salaries

93,766,105.26

19,914.52

93,746,190.74

7,946,977.77

1,220,087.00

92,526,103.74
		
3000 -Employee Benefits

168,484,275.59

10,672,419.89

157,811,855.70

6,324,671.35

2,109,385.00

155,702,470.70
		
4000 - Books, Supplies Equip Replace. (6500)

127,937,739.53

30,158.44

127,907,581.09

5,037,899.50

93,865,547.00

34,042,034.09
		
5000 -Services. . . & 7300 - Indirect Costs

40,958,318.18

140,852.39

40,817,465.79

4,600,977.17

3,790,415.00

37,027,050.79
		
TOTAL
	640,142,626.05
	365
	TOTAL
	532,616,074.05
	369

Note 1 - In Column 2, report expenditures for the following programs: Nonagency (Goals 7100-7199), Community Services (Goal 8100), Food Services

(Function 3700), Fringe Benefits for Retired Persons (Objects 3701-3702), and Facilities Acquisition & Construction (Function 8500).

Note 2 - In Column 4, report expenditures for: Transportation (Function 3600), Lottery Expenditures (Resource 1100), Special Education Students in

Nonpublic Schools (Function 1180), and other federal or state categorical aid in which funds were granted for expenditures in a program not

incurring any teacher salary expenditures or requiring disbursement of the funds without regard to the requirements of EC Section 41372.

* If an amount (even zero) is entered in any row of Column 4b or in Line 13b, the form uses only the values in Column 4b and Line 13b rather than the

values in Column 4a and Line 13a.

PART II: MINIMUM CLASSROOM COMPENSATION (Instruction, Functions 1000-1999)
	
Object
	EDP No.
	
1. Teacher Salaries as Per EC 41011. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. Salaries of Instructional Aides Per EC 41011. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. STRS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4. PERS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5. OASDI - Regular, Medicare and Alternative. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6. Health & Welfare Benefits (EC 41372)

(Include Health, Dental, Vision, Pharmaceutical, and

Annuity Plans). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7. Unemployment Insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8. Workers' Compensation Insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9. OPEB, Active Employees (EC 41372). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10. Other Benefits (EC 22310). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
	
1100

2100

3101 & 3102

3201 & 3202

3301 & 3302

3401 & 3402

3501 & 3502

3601 & 3602

3751 & 3752

3901 & 3902
	
173,632,264.81
	
375

380

382

383

384

385

390

392

393

395

20,611,545.34

52,000,032.41

5,094,580.58

4,394,507.73

30,074,073.30

979,543.37

2,354,970.02

0.00

807,205.46
		
11. SUBTOTAL Salaries and Benefits (Sum Lines 1 - 10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
12. Less: Teacher and Instructional Aide Salaries and
	
289,948,723.02

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 1 of 2

Printed: 6/14/2022 11:21:56 AM Form Last Revised: 6/9/2022 11:20:02 PM -07:00
Submission Number: D8B6Y5A9PJ

Clovis Unified Fresno County

2022-23 Budget, July 1
Current Expense Formula/Minimum Classroom Comp. - Budget CEB

10621170000000 Form CEB
D8B6Y5A9PJ(2022-23)

Benefits deducted in Column 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
13a. Less: Teacher and Instructional Aide Salaries and

Benefits (other than Lottery) deducted in Column 4a (Extracted). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b. Less: Teacher and Instructional Aide Salaries and

Benefits (other than Lottery) deducted in Column 4b (Overrides)*. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
14. TOTAL SALARIES AND BENEFITS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
	
0.00

396

396

397

1,159,199.72

2,151,100.00

287,797,623.02
		
15. Percent of Current Cost of Education Expended for Classroom

Compensation (EDP 397 divided by EDP 369) Line 15 must

equal or exceed 60% for elementary, 55% for unified and 50%

for high school districts to avoid penalty under provisions of EC 41372. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
16. District is exempt from EC 41372 because it meets the provisions

of EC 41374. (If exempt, enter 'X') . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

.54

PART III: DEFICIENCY AMOUNT
	
A deficiency amount (Line 5) is only applicable to districts not meeting the minimum classroom compensation percentage required under EC 41372 and not exempt under the provisions of EC 41374.
	
1. Minimum percentage required (60% elementary, 55% unified, 50% high) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. Percentage spent by this district (Part II, Line 15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. Percentage below the minimum (Part III, Line 1 minus Line 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4. District's Current Expense of Education after reductions in columns 4a or 4b (Part I, EDP 369). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5. Deficiency Amount (Part III, Line 3 times Line 4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

.55

.54

.01

532,616,074.05

5,166,375.92
		
PART IV: Explanation for adjustments entered in Part I, Column 4b (required)
	
One-time expenditures from federal resources 3213,3214,3216,3219,7422 and the projected one-time State discretionary grant was omitted.

	

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 2 of 2

Printed: 6/14/2022 11:21:56 AM Form Last Revised: 6/9/2022 11:20:02 PM -07:00
Submission Number: D8B6Y5A9PJ

Clovis Unified Fresno County

2022-23 Budget, July 1 Schedule of Long-Term Liabilities
DEBT - Schedule of Long-Term Liabilities

10621170000000 Form DEBT
D8B6Y5A9PJ(2022-23)

Description
	
Unaudited Balance July 1
	
Audit Adjustments/ Restatements
	
Audited Balance July 1
	
Increases
	
Decreases
	
Ending Balance June 30
	
Amounts Due Within One Year
	
Governmental Activities:

General Obligation Bonds Payable

State School Building Loans Payable
Certificates of Participation Payable
Leases Payable

Lease Revenue Bonds Payable

Other General Long-Term Debt

Net Pension Liability

Total/Net OPEB Liability

Compensated Absences Payable

Governmental activities long-term liabilities
Business-Type Activities:

General Obligation Bonds Payable

State School Building Loans Payable
Certificates of Participation Payable
Leases Payable

Lease Revenue Bonds Payable

Other General Long-Term Debt

Net Pension Liability

Total/Net OPEB Liability

Compensated Absences Payable

Business-type activities long-term liabilities

488,163,112.00

952,947.00

12,660,179.00

532,447,833.00

314,771,989.00

3,083,999.61

1,352,080,059.61

0.00

(1,266,064.00)

180,360,000.00

179,093,936.00

0.00

486,897,048.00

0.00

952,947.00

12,660,179.00

0.00

0.00

532,447,833.00

495,131,989.00

3,083,999.61

1,531,173,995.61

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

1,467,053.00

1,101,913.00

2,568,966.00

0.00

37,860,000.00

745,000.00

569,179.00

39,174,179.00

0.00

449,037,048.00

0.00

1,675,000.00

12,091,000.00

0.00

0.00

532,447,833.00

495,131,989.00

4,185,912.61

1,494,568,782.61

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

30,684,210.00

886,975.00

6,159,026.00

37,730,211.00

0.00

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 1 of 1

Printed: 6/14/2022 11:21:56 AM Form Last Revised: 6/9/2022 2:14:08 AM -07:00
Submission Number: D8B6Y5A9PJ

Clovis Unified Fresno County

2022-23 Budget, July 1
Every Student Succeeds Act Maintenance of Effort

10621170000000 Form ESMOE
D8B6Y5A9PJ(2022-23)

Page 1 of 2

Section I - Expenditures
	Funds 01, 09, and 62
	
2021-22 Expenditures
	
	Goals
	Functions
	Objects
		
A. Total state, federal, and local expenditures (all resources)
B. Less all federal expenditures not allowed for MOE (Resources 3000-5999, except 3385)
C. Less state and local expenditures not allowed for MOE: (All resources, except federal as identified in Line B)

1. Community Services

2. Capital Outlay

3. Debt Service

4. Other Transfers Out

5. Interfund Transfers Out

6. All Other Financing Uses

7. Nonagency

8. Tuition (Revenue, in lieu of expenditures, to approximate costs of services for which tuition is received)
9. Supplemental expenditures made as a result of a Presidentially declared disaster
10. Total state and local expenditures not allowed for MOE calculation (Sum lines C1 through C9)
	
All
	
All
	1000-7999
	
611,930,656.52

All
	
All
	
1000-7999

55,406,080.17

All

5000-5999

1000-7999

167,314.54

All except 7100-7199

All except 5000-5999
	6000-6999 except 6600, 6910

2,434,829.61

All

9100
	5400-5450, 5800, 7430-7439

843,058.82

All
	
9200
	7200-7299
	
1,439,500.70

All
	
9300
	7600-7629
	
10,125,158.29

All
	
9100, 9200
	7699, 7651
	
0.00

7100-7199
	
All except 5000-5999, 9000-9999
	1000-7999
	
238,004.84

All
	
All
	
8710

0.00

Manually entered. Must not include expenditures in lines B, C1-C8, D1, or D2.

15,247,866.80

D. Plus additional MOE expenditures:

1. Expenditures to cover deficits for food services (Funds 13 and 61) (If negative, then zero)
2. Expenditures to cover deficits for student body activities
E. Total expenditures subject to MOE (Line A minus lines B and C10, plus lines D1 and D2)

All

All
	1000-7143, 7300-7439
minus 8000-8699

0.00

Manually entered. Must not include expenditures in lines A or D1.

541,276,709.55

Section II - Expenditures Per ADA
		2021-22 Annual ADA/Exps. Per ADA
	
A. Average Daily Attendance (Form A, Annual ADA column, sum of lines A6 and C9)
B. Expenditures per ADA (Line I.E divided by Line II.A)

39,361.42

13,751.45
	
California Department of Education	Printed: 6/14/2022 11:22:02 AM SACS Web System                                                                                                                                                                        Form Last Revised: 6/7/2022 2:16:39 AM -07:00 System Version: SACS V1                                                                                                                                                                                 Submission Number: D8B6Y5A9PJ Form Version: 2

Clovis Unified Fresno County

2022-23 Budget, July 1
Every Student Succeeds Act Maintenance of Effort

10621170000000 Form ESMOE
D8B6Y5A9PJ(2022-23)

Section III - MOE Calculation (For data collection only. Final determination will be done by CDE)
	
Total
	
Per ADA
	
A. Base expenditures (Preloaded expenditures from prior year official CDE MOE calculation). (Note: If the prior year MOE was not met, CDE has adjusted the prior year base to 90 percent of the preceding prior year amount rather than the actual prior year expenditure amount.)
1. Adjustment to base expenditure and expenditure per ADA amounts for LEAs failing prior year MOE calculation (From Section IV)

470,083,235.06

11,184.75

0.00

0.00
	
2. Total adjusted base expenditure amounts (Line A plus Line A.1)

470,083,235.06

11,184.75
	
B. Required effort (Line A.2 times 90%)
C. Current year expenditures (Line I.E and Line II.B)
D. MOE deficiency amount, if any (Line B minus Line C) (If negative, then zero)
E. MOE determination (If one or both of the amounts in line D are zero, the MOE requirement is met; if both amounts are positive, the MOE requirement is not met. If either column in Line A.2 or Line C equals zero, the MOE calculation is incomplete.)
F. MOE deficiency percentage, if MOE not met; otherwise, zero (Line D divided by Line B) (Funding under ESSA covered programs in FY 2023-24 may be reduced by the lower of the two percentages)
	
423,074,911.55
	
10,066.28

541,276,709.55
	
13,751.45

0.00

0.00

MOE Met

0.00%

0.00%
	
SECTION IV - Detail of Adjustments to Base Expenditures (used in Section III, Line A.1)

Description of Adjustments
	
Total Expenditures
	Expenditures Per ADA
	
	0.00
	0.00
	
	0.00
	0.00
	
	0.00
	0.00
	
	0.00
	0.00
	
	0.00
	0.00
	
Total adjustments to base expenditures
		
0.00
	
0.00

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 2 of 2

Printed: 6/14/2022 11:22:02 AM Form Last Revised: 6/7/2022 2:16:39 AM -07:00
Submission Number: D8B6Y5A9PJ

Clovis Unified Fresno County

2022-23 Budget, July 1
General Fund / County School Service Fund Expenditures by Object

10621170000000 Form 01
D8B6Y5A9PJ(2022-23)

Object Description	Resource Codes	Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget

% Diff Column C & F
	
	Total Fund Unrestricted	Restricted	col. A + B
(A)	(B)	(C)
	Total Fund Unrestricted	Restricted	col. D + E
(D)	(E)	(F)
		
A. REVENUES

1) LCFF Sources	8010-8099

2) Federal Revenue	8100-8299

3) Other State Revenue	8300-8599

4) Other Local Revenue	8600-8799

5) TOTAL, REVENUES

412,249,019.00

0.00

412,249,019.00

455,232,685.00

0.00

455,232,685.00

10.4%
	
	429,158.19
	55,764,213.91
	56,193,372.10
	140,056.74
	75,722,635.07
	75,862,691.81
	35.0%
	
	9,629,900.51
	86,398,481.70
	96,028,382.21
	67,081,876.84
	70,923,835.68
	138,005,712.52
	43.7%
	
	16,769,944.51
	43,679.00
	16,813,623.51
	15,463,769.47
	19,788.00
	15,483,557.47
	-7.9%
	
	439,078,022.21
	142,206,374.61
	581,284,396.82
	537,918,388.05
	146,666,258.75
	684,584,646.80
	17.8%
	
B. EXPENDITURES

1) Certificated Salaries	1000-1999

2) Classified Salaries	2000-2999

3) Employee Benefits	3000-3999

4) Books and Supplies	4000-4999

5) Services and Other Operating Expenditures	5000-5999

6) Capital Outlay	6000-6999

7) Other Outgo (excluding Transfers of                                                        7100-7299 Indirect Costs)                                                                                                7400-7499
8) Other Outgo - Transfers of Indirect Costs	7300-7399

9) TOTAL, EXPENDITURES

174,180,990.85

46,668,367.10

220,849,357.95

171,378,980.12

48,481,072.61

219,860,052.73

-0.4%
	
	62,708,120.18
	30,163,102.81
	92,871,222.99
	62,901,124.40
	30,864,980.86
	93,766,105.26
	1.0%
	
	104,842,801.07
	51,812,010.58
	156,654,811.65
	110,143,433.03
	58,340,842.56
	168,484,275.59
	7.6%
	
	27,273,072.26
	41,111,369.89
	68,384,442.15
	82,322,544.50
	45,615,195.03
	127,937,739.53
	87.1%
	
	28,998,707.78
	19,142,275.40
	48,140,983.18
	27,996,488.42
	14,552,663.62
	42,549,152.04
	-11.6%
	
	1,345,808.08
	6,022,409.11
	7,368,217.19
	413,538.73
	4,082,413.75
	4,495,952.48
	-39.0%

2,282,559.52
	
20,000.00
	
2,302,559.52
	
1,857,436.00
	
20,000.00
	
1,877,436.00
	
-18.5%
	
	(2,397,376.24)
	1,060,245.84
	(1,337,130.40)
	(4,258,238.68)
	2,667,404.82
	(1,590,833.86)
	19.0%
	
	399,234,683.50
	195,999,780.73
	595,234,464.23
	452,755,306.52
	204,624,573.25
	657,379,879.77
	10.4%
	
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9)

39,843,338.71

(53,793,406.12)

(13,950,067.41)

85,163,081.53

(57,958,314.50)

27,204,767.03

-295.0%
	
D. OTHER FINANCING SOURCES/USES

1) Interfund Transfers

a) Transfers In	8900-8929

b) Transfers Out	7600-7629

2) Other Sources/Uses

a) Sources	8930-8979

b) Uses	7630-7699

3) Contributions	8980-8999

4) TOTAL, OTHER FINANCING SOURCES/USES

836,000.00

0.00

836,000.00

836,000.00

0.00

836,000.00

0.0%
	
	5,825,158.29
	4,300,000.00
	10,125,158.29
	4,671,066.06
	2,800,000.00
	7,471,066.06
	-26.2%

1,700,000.00
	
0.00
	
1,700,000.00
	
0.00
	
0.00
	
0.00
	
-100.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	(55,580,654.67)
	55,580,654.67
	0.00
	(60,758,314.49)
	60,758,314.49
	0.00
	0.0%

(58,869,812.96)
	
51,280,654.67
	
(7,589,158.29)
	
(64,593,380.55)
	
57,958,314.49
	
(6,635,066.06)
	
-12.6%
	
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
	
(19,026,474.25)
	
(2,512,751.45)
	
(21,539,225.70)
	
20,569,700.98
	
(.01)
	
20,569,700.97
	
-195.5%
	
F. FUND BALANCE, RESERVES

1) Beginning Fund Balance

a) As of July 1 - Unaudited	9791

140,081,205.08

23,261,525.21

163,342,730.29

121,054,730.83

20,748,773.76

141,803,504.59

-13.2%

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 1 of 14

Printed: 6/14/2022 11:22:01 AM Form Last Revised: 6/7/2022 1:52:51 AM -07:00
Submission Number: D8B6Y5A9PJ

Clovis Unified Fresno County

2022-23 Budget, July 1
General Fund / County School Service Fund Expenditures by Object

10621170000000 Form 01
D8B6Y5A9PJ(2022-23)

Object Description	Resource Codes	Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget

% Diff Column C & F
	
	Total Fund Unrestricted	Restricted	col. A + B
(A)	(B)	(C)
	Total Fund Unrestricted	Restricted	col. D + E
(D)	(E)	(F)
		
b) Audit Adjustments	9793

c) As of July 1 - Audited (F1a + F1b)

d) Other Restatements	9795

e) Adjusted Beginning Balance (F1c + F1d)

2) Ending Balance, June 30 (E + F1e)

Components of Ending Fund Balance

a) Nonspendable
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	140,081,205.08
	23,261,525.21
	163,342,730.29
	121,054,730.83
	20,748,773.76
	141,803,504.59
	-13.2%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	140,081,205.08
	23,261,525.21
	163,342,730.29
	121,054,730.83
	20,748,773.76
	141,803,504.59
	-13.2%
	
	121,054,730.83
	20,748,773.76
	141,803,504.59
	141,624,431.81
	20,748,773.75
	162,373,205.56
	14.5%

0.00

0.00

144,000.00
		
144,000.00
	
144,000.00
		
144,000.00
		
Revolving Cash
	9711
							0.0%
	
Stores

Prepaid Items

All Others

b) Restricted

c) Committed

Stabilization Arrangements

Other Commitments

Future Program Growth

Textbooks

Textbooks

Future Program Growth

d) Assigned

Other Assignments

e) Unassigned/Unappropriated

Reserve for Economic Uncertainties

Unassigned/Unappropriated Amount
	9712

9713

9719

9740

9750

9760

0000	9760

0000	9760

0000	9760

0000	9760

9780

9789

9790
	2,383,166.00
	0.00
	2,383,166.00
	2,383,166.00
	0.00
	2,383,166.00
	0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		2,413,996.00
	0.00
	2,413,996.00
	2,413,996.00
	0.00
	2,413,996.00
	0.0%
	
		0.00
	20,748,773.76
	20,748,773.76
	0.00
	20,748,773.76
	20,748,773.76
	0.0%

66,485,095.00
	
0.00
	
66,485,095.00
	
66,485,095.00
	
0.00
	
66,485,095.00
	
0.0%
	
		6,959,205.00
	0.00
	6,959,205.00
	6,959,205.00
	0.00
	6,959,205.00
	0.0%
	
		3,959,205.00

3,000,000.00

0.00
		3,959,205.00

3,000,000.00

0.00

0.00
			0.00

3,000,000.00

3,959,205.00

0.00
		0.00

3,000,000.00

3,959,205.00

									
			
0.00
	
0.00
		
0.00
	
0.00
	
0.0%

13,297,019.00
	
0.00
	
13,297,019.00
	
13,297,019.00
	
0.00
	
13,297,019.00
	
0.0%
	
		29,372,249.83
	0.00
	29,372,249.83
	49,941,950.81
	(.01)
	49,941,950.80
	70.0%
	
G. ASSETS

1) Cash

a) in County Treasury

1) Fair Value Adjustment to Cash in County Treasury
b) in Banks

c) in Revolving Cash Account

d) with Fiscal Agent/Trustee

e) Collections Awaiting Deposit

2) Investments

9110

9111

9120

9130

9135

9140

9150

0.00

0.00

		0.00

0.00
	
0.00
	
0.00
			
		0.00
	0.00
	0.00
			
		0.00
	0.00
	0.00
			
		0.00
	0.00
	0.00
			
		0.00
	0.00
	0.00
			
		0.00
	0.00
	0.00

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 2 of 14

Printed: 6/14/2022 11:22:01 AM Form Last Revised: 6/7/2022 1:52:51 AM -07:00
Submission Number: D8B6Y5A9PJ

Clovis Unified Fresno County

2022-23 Budget, July 1
General Fund / County School Service Fund Expenditures by Object

10621170000000 Form 01
D8B6Y5A9PJ(2022-23)

Object Description	Resource Codes	Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget

% Diff Column C & F
	
	Total Fund Unrestricted	Restricted	col. A + B
(A)	(B)	(C)
	Total Fund Unrestricted	Restricted	col. D + E
(D)	(E)	(F)
		
3) Accounts Receivable	9200

4) Due from Grantor Government	9290

5) Due from Other Funds	9310

6) Stores	9320

7) Prepaid Expenditures	9330

8) Other Current Assets	9340

9) TOTAL, ASSETS
	0.00
	0.00
	0.00
			
	0.00
	0.00
	0.00
			
	0.00
	0.00
	0.00
			
	0.00
	0.00
	0.00
			
	0.00
	0.00
	0.00
			
	0.00
	0.00
	0.00
			
	0.00
	0.00
	0.00
			
H. DEFERRED OUTFLOWS OF RESOURCES

1) Deferred Outflows of Resources	9490

2) TOTAL, DEFERRED OUTFLOWS

0.00

0.00

0.00
			
	0.00
	0.00
	0.00
			
I. LIABILITIES

1) Accounts Payable	9500

2) Due to Grantor Governments	9590

3) Due to Other Funds	9610

4) Current Loans	9640

5) Unearned Revenue	9650

6) TOTAL, LIABILITIES

0.00

0.00

0.00
			
	0.00
	0.00
	0.00
			
	0.00
	0.00
	0.00
			
	0.00
	0.00
	0.00
			
	0.00
	0.00
	0.00
			
	0.00
	0.00
	0.00
			
J. DEFERRED INFLOWS OF RESOURCES

1) Deferred Inflows of Resources	9690

2) TOTAL, DEFERRED INFLOWS

0.00

0.00

0.00
			
	0.00
	0.00
	0.00
			
K. FUND EQUITY

Ending Fund Balance, June 30

(G9 + H2) - (I6 + J2)

0.00

0.00
			
	0.00
					
LCFF SOURCES

Principal Apportionment

0.00

0.00

209,833,954.00
		
209,833,954.00
	
255,296,391.00
		
255,296,391.00
		
State Aid - Current Year
	8011
							21.7%
	
Education Protection Account State Aid - Current Year
State Aid - Prior Years

Tax Relief Subventions

Homeowners' Exemptions

Timber Yield Tax

Other Subventions/In-Lieu Taxes

County & District Taxes
	
8012

8019

8021

8022

8029
	
108,994,393.00
	
0.00
	
108,994,393.00
	
108,249,547.00
	
0.00
	
108,249,547.00
	
-0.7%
	
		(2,229,580.00)
	0.00
	(2,229,580.00)
	0.00
	0.00
	0.00
	-100.0%

668,648.00
	
0.00
	
668,648.00
	
668,648.00
	
0.00
	
668,648.00
	
0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		9,231.00
	0.00
	9,231.00
	9,231.00
	0.00
	9,231.00
	0.0%

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 3 of 14

Printed: 6/14/2022 11:22:01 AM Form Last Revised: 6/7/2022 1:52:51 AM -07:00
Submission Number: D8B6Y5A9PJ

Clovis Unified Fresno County

2022-23 Budget, July 1
General Fund / County School Service Fund Expenditures by Object

10621170000000 Form 01
D8B6Y5A9PJ(2022-23)

Page 4 of 14

Object Description	Resource Codes	Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget

% Diff Column C & F
	
	Total Fund Unrestricted	Restricted	col. A + B
(A)	(B)	(C)
	Total Fund Unrestricted	Restricted	col. D + E
(D)	(E)	(F)
		
Secured Roll Taxes	8041

Unsecured Roll Taxes	8042
	91,059,617.00
	0.00
	91,059,617.00
	90,559,866.00
	0.00
	90,559,866.00
	-0.5%
	
	4,288,403.00
	0.00
	4,288,403.00
	4,288,403.00
	0.00
	4,288,403.00
	0.0%
	
Prior Years' Taxes
	8043
	153,489.00
	0.00
	153,489.00
	153,489.00
	0.00
	153,489.00
	0.0%
	
Supplemental Taxes

Education Revenue Augmentation Fund (ERAF)

Community Redevelopment Funds (SB 617/699/1992)
Penalties and Interest from Delinquent Taxes

Miscellaneous Funds (EC 41604)

Royalties and Bonuses

Other In-Lieu Taxes

Less: Non-LCFF (50%) Adjustment

Subtotal, LCFF Sources
	8044

8045

8047

8048

8081

8082

8089
	1,093,609.00
	0.00
	1,093,609.00
	1,093,609.00
	0.00
	1,093,609.00
	0.0%
	
		(3,318,313.00)
	0.00
	(3,318,313.00)
	(3,318,313.00)
	0.00
	(3,318,313.00)
	0.0%

3,714,097.00
	
0.00
	
3,714,097.00
	
0.00
	
0.00
	
0.00
	
-100.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		414,267,548.00
	0.00
	414,267,548.00
	457,000,871.00
	0.00
	457,000,871.00
	10.3%
	
LCFF Transfers

Unrestricted LCFF Transfers - Current Year

All Other LCFF Transfers - Current Year

Transfers to Charter Schools in Lieu of Property Taxes
Property Taxes Transfers

LCFF/Revenue Limit Transfers - Prior Years

TOTAL, LCFF SOURCES
	
0000	8091

All Other	8091

8096

8097

8099
			
0.00

0.00
	
0.00

0.00
		
0.00
	
0.0%
	
		0.00

0.00
							
			0.00
			0.00
	0.00
	0.0%

(2,018,529.00)
	
0.00
	
(2,018,529.00)
	
(1,768,186.00)
	
0.00
	
(1,768,186.00)
	
-12.4%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		412,249,019.00
	0.00
	412,249,019.00
	455,232,685.00
	0.00
	455,232,685.00
	10.4%
	
FEDERAL REVENUE

Maintenance and Operations

Special Education Entitlement

Special Education Discretionary Grants

Child Nutrition Programs

Donated Food Commodities

Forest Reserve Funds

Flood Control Funds

Wildlife Reserve Funds

FEMA

Interagency Contracts Between LEAs

Pass-Through Revenues from Federal Sources

Title I, Part A, Basic

Title I, Part D, Local Delinquent Programs
	
8110

8181

8182

8220

8221

8260

8270

8280

8281

8285

8287

3010	8290

3025	8290
		
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
		0.00
							
		0.00
	7,217,785.00
	7,217,785.00
	0.00
	7,498,227.00
	7,498,227.00
	3.9%
	
		0.00
	2,662,289.36
	2,662,289.36
	0.00
	700,159.00
	700,159.00
	-73.7%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		0.00
	0.00

9,180,648.50
	0.00

9,180,648.50
	0.00
	0.00

7,956,456.34
	0.00
	0.0%
	
							7,956,456.34
	-13.3%
	
			0.00
	0.00
		0.00
	0.00
	0.0%
	
California Department of Education	Printed: 6/14/2022 11:22:01 AM SACS Web System                                                                                                                                                                                                                                                                    Form Last Revised: 6/7/2022 1:52:51 AM -07:00 System Version: SACS V1                                                                                                                                                                                                                                                                              Submission Number: D8B6Y5A9PJ Form Version: 2

8290

Clovis Unified Fresno County

2022-23 Budget, July 1
General Fund / County School Service Fund Expenditures by Object

10621170000000 Form 01
D8B6Y5A9PJ(2022-23)

Object Description	Resource Codes	Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget

% Diff Column C & F
	
	Total Fund Unrestricted	Restricted	col. A + B
(A)	(B)	(C)
	Total Fund Unrestricted	Restricted	col. D + E
(D)	(E)	(F)
		
Title II, Part A, Supporting Effective Instruction	4035	8290
		1,838,181.13
	1,838,181.13
		1,085,484.00
	1,085,484.00
	-40.9%
	
Title III, Part A, Immigrant Student Program	4201
	8290
		11,734.64
	11,734.64
		0.00
	0.00
	-100.0%
	
Title III, Part A, English Learner Program

Public Charter Schools Grant Program (PCSGP)

Other NCLB / Every Student Succeeds Act

Career and Technical Education

All Other Federal Revenue

TOTAL, FEDERAL REVENUE
	4203	8290

4610	8290

3040, 3045, 3060, 3061, 3110, 3150, 3155, 3180, 3182, 4037, 4123, 4124, 4126, 4127, 4128, 5630
3500-3599	8290

All Other	8290
		318,366.15
	318,366.15
		246,636.00
	246,636.00
	-22.5%
	
			0.00
	0.00
		0.00
	0.00
	0.0%

1,208,233.92

1,208,233.92

947,143.00

275,396.00

947,143.00

275,396.00

-21.6%

0.0%
	
			275,396.00
	275,396.00
					
		429,158.19
	33,051,579.21
	33,480,737.40
	140,056.74
	57,013,133.73
	57,153,190.47
	70.7%
	
		429,158.19
	55,764,213.91
	56,193,372.10
	140,056.74
	75,722,635.07
	75,862,691.81
	35.0%
	
OTHER STATE REVENUE

Other State Apportionments

ROC/P Entitlement

Prior Years

Special Education Master Plan

Current Year

Prior Years

All Other State Apportionments - Current Year

All Other State Apportionments - Prior Years

Child Nutrition Programs

Mandated Costs Reimbursements

Lottery - Unrestricted and Instructional Materials

Tax Relief Subventions

Restricted Levies - Other

Homeowners' Exemptions

Other Subventions/In-Lieu Taxes

Pass-Through Revenues from

State Sources

After School Education and Safety (ASES)

Charter School Facility Grant

Drug/Alcohol/Tobacco Funds

California Clean Energy Jobs Act

6360	8319

6500	8311

6500	8319

All Other	8311

All Other	8319

8520

8550

8560

8575

8576

8587

6010	8590

6030	8590

6650, 6690, 6695	8590

6230	8590

0.00

0.00

0.00

0.00

0.0%

			
32,987,452.33
	
32,987,452.33
		
36,857,452.00
	
36,857,452.00
	
11.7%
	
			0.00
	0.00
		0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		1,741,026.00
	0.00
	1,741,026.00
	1,744,958.00
	0.00
	1,744,958.00
	0.2%
	
		7,075,079.73
	2,821,350.81
	9,896,430.54
	6,573,714.00
	2,621,419.81
	9,195,133.81
	-7.1%

0.00

0.00

0.00

0.00

0.00

0.00

0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
			1,289,750.43
	1,289,750.43
		1,068,284.93
	1,068,284.93
	-17.2%
	
			0.00
	0.00
		0.00
	0.00
	0.0%
	
			0.00
	0.00
		0.00
	0.00
	0.0%
	
			0.00
	0.00
		0.00
	0.00
	0.0%

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 5 of 14

Printed: 6/14/2022 11:22:01 AM Form Last Revised: 6/7/2022 1:52:51 AM -07:00
Submission Number: D8B6Y5A9PJ

Clovis Unified Fresno County

2022-23 Budget, July 1
General Fund / County School Service Fund Expenditures by Object

10621170000000 Form 01
D8B6Y5A9PJ(2022-23)

Page 6 of 14
Program

Object Description	Resource Codes	Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget

% Diff Column C & F
	
	Total Fund Unrestricted	Restricted	col. A + B
(A)	(B)	(C)
	Total Fund Unrestricted	Restricted	col. D + E
(D)	(E)	(F)
		
Career Technical Education Incentive Grant	6387	8590
		
3,014,596.73
	
3,014,596.73
		
1,700,000.00
	
1,700,000.00
	
-43.6%
	
American Indian Early Childhood Education	7210
	8590
		0.00
	0.00
		0.00
	0.00
	0.0%
	
Specialized Secondary

All Other State Revenue

TOTAL, OTHER STATE REVENUE
	7370	8590

All Other	8590
		0.00
	0.00
		0.00
	0.00
	0.0%
	
		813,794.78
	46,285,331.40
	47,099,126.18
	58,763,204.84
	28,676,678.94
	87,439,883.78
	85.7%
	
		9,629,900.51
	86,398,481.70
	96,028,382.21
	67,081,876.84
	70,923,835.68
	138,005,712.52
	43.7%
	
OTHER LOCAL REVENUE

Other Local Revenue

County and District Taxes

Other Restricted Levies

Secured Roll

Unsecured Roll

Prior Years' Taxes

Supplemental Taxes

Non-Ad Valorem Taxes

Parcel Taxes

Other

Community Redevelopment Funds Not Subject to LCFF Deduction
Penalties and Interest from Delinquent Non-LCFF Taxes
Sales

Sale of Equipment/Supplies

Sale of Publications

Food Service Sales

All Other Sales

Leases and Rentals

Interest

Net Increase (Decrease) in the Fair Value of Investments
Fees and Contracts

Adult Education Fees

Non-Resident Students

Transportation Fees From Individuals

Interagency Services

Mitigation/Developer Fees

8615

8616

8617

8618

8621

8622

8625

8629

8631

8632

8634

8639

8650

8660

8662

8671

8672

8675

8677

8681

0.00

0.00

0.00

0.00

0.00

0.0%

0.00
							
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%

25,000.00
	
0.00
	
25,000.00
	
25,000.00
	
0.00
	
25,000.00
	
0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		194,592.07
	0.00
	194,592.07
	194,978.07
	0.00
	194,978.07
	0.2%
	
		36,000.00
	0.00
	36,000.00
	36,000.00
	0.00
	36,000.00
	0.0%
	
		3,125,000.00

0.00
	0.00

0.00
	3,125,000.00

0.00
	925,000.00

0.00
	0.00

0.00
	925,000.00

0.00
	-70.4%

0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
California Department of Education	Printed: 6/14/2022 11:22:01 AM SACS Web System                                                                                                                                                                                                                                                                    Form Last Revised: 6/7/2022 1:52:51 AM -07:00 System Version: SACS V1                                                                                                                                                                                                                                                                              Submission Number: D8B6Y5A9PJ Form Version: 2

Clovis Unified Fresno County

2022-23 Budget, July 1
General Fund / County School Service Fund Expenditures by Object

10621170000000 Form 01
D8B6Y5A9PJ(2022-23)

Page 7 of 14
8691

Object Description	Resource Codes	Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget

% Diff Column C & F
	
	Total Fund Unrestricted	Restricted	col. A + B
(A)	(B)	(C)
	Total Fund Unrestricted	Restricted	col. D + E
(D)	(E)	(F)
		
All Other Fees and Contracts	8689

Other Local Revenue

Plus: Miscellaneous Funds Non-LCFF (50 Percent) Adjustment
	5,821,946.08
	3,891.00
	5,825,837.08
	6,947,344.95
	0.00
	6,947,344.95
	19.3%

0.00

0.00

0.0%

0.00
		
0.00
	
0.00
		
0.00
		
Pass-Through Revenue from Local Sources
	8697
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
All Other Local Revenue

Tuition

All Other Transfers In

Transfers of Apportionments

Special Education SELPA Transfers

From Districts or Charter Schools

From County Offices

From JPAs

ROC/P Transfers

From Districts or Charter Schools

From County Offices

From JPAs

Other Transfers of Apportionments

From Districts or Charter Schools

From County Offices

From JPAs

All Other Transfers In from All Others

TOTAL, OTHER LOCAL REVENUE
	8699

8710

8781-8783

6500	8791

6500	8792

6500	8793

6360	8791

6360	8792

6360	8793

All Other	8791

All Other	8792

All Other	8793

8799
	6,117,136.26
	39,788.00
	6,156,924.26
	5,883,856.72
	19,788.00
	5,903,644.72
	-4.1%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		1,450,270.10
	0.00
	1,450,270.10
	1,451,589.73
	0.00
	1,451,589.73
	0.1%

0.00

0.00

0.00

0.00

0.0%
	
			0.00
	0.00
		0.00
	0.00
	0.0%
	
			0.00
	0.00
		0.00
	0.00
	0.0%

0.00
	
0.00
		
0.00
	
0.00
	
0.0%
	
			0.00
	0.00
		0.00
	0.00
	0.0%
	
			0.00
	0.00
		0.00
	0.00
	0.0%

0.00

0.00
	
0.00

0.00
	
0.00

0.00
	
0.00

0.00
	
0.00

0.00
	
0.00

0.00
	
0.0%

0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		16,769,944.51
	43,679.00
	16,813,623.51
	15,463,769.47
	19,788.00
	15,483,557.47
	-7.9%
	
TOTAL, REVENUES
		439,078,022.21
	142,206,374.61
	581,284,396.82
	537,918,388.05
	146,666,258.75
	684,584,646.80
	17.8%
	
CERTIFICATED SALARIES

Certificated Teachers' Salaries

Certificated Pupil Support Salaries

Certificated Supervisors' and Administrators' Salaries
Other Certificated Salaries

TOTAL, CERTIFICATED SALARIES
	
1100

1200

1300

1900
		
35,774,479.60
	
178,314,296.99
	
139,838,117.20
	
35,687,627.61
	
175,525,744.81
	
-1.6%
	
		142,539,817.39
							
		14,802,894.01
	6,007,620.62
	20,810,514.63
	14,919,542.43
	6,203,670.20
	21,123,212.63
	1.5%

14,755,442.40
	
1,555,954.87
	
16,311,397.27
	
14,880,875.19
	
1,513,586.48
	
16,394,461.67
	
0.5%
	
		2,082,837.05
	3,330,312.01
	5,413,149.06
	1,740,445.30
	5,076,188.32
	6,816,633.62
	25.9%
	
		174,180,990.85
	46,668,367.10
	220,849,357.95
	171,378,980.12
	48,481,072.61
	219,860,052.73
	-0.4%
	
CLASSIFIED SALARIES

Classified Instructional Salaries

Classified Support Salaries

Classified Supervisors' and Administrators' Salaries
	
2100

2200

2300
		
18,557,345.25
	
21,003,911.00
	
1,738,939.01
	
19,222,221.53
	
20,961,160.54
	
-0.2%
	
		2,446,565.75
							
		22,226,435.79
	7,234,355.35
	29,460,791.14
	22,537,978.17
	7,644,871.73
	30,182,849.90
	2.5%
	
		9,756,171.39
	1,324,108.42
	11,080,279.81
	10,265,056.53
	1,274,054.87
	11,539,111.40
	4.1%
	
California Department of Education	Printed: 6/14/2022 11:22:01 AM SACS Web System                                                                                                                                                                                                                                                                    Form Last Revised: 6/7/2022 1:52:51 AM -07:00 System Version: SACS V1                                                                                                                                                                                                                                                                              Submission Number: D8B6Y5A9PJ Form Version: 2

5600
5800

Clovis Unified Fresno County

2022-23 Budget, July 1
General Fund / County School Service Fund Expenditures by Object

10621170000000 Form 01
D8B6Y5A9PJ(2022-23)

Object Description	Resource Codes	Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget

% Diff Column C & F
	
	Total Fund Unrestricted	Restricted	col. A + B
(A)	(B)	(C)
	Total Fund Unrestricted	Restricted	col. D + E
(D)	(E)	(F)
		
Clerical, Technical and Office Salaries	2400

Other Classified Salaries	2900

TOTAL, CLASSIFIED SALARIES
	17,560,118.33
	2,235,604.72
	19,795,723.05
	17,501,535.47
	1,647,359.18
	19,148,894.65
	-3.3%
	
	10,718,828.92
	811,689.07
	11,530,517.99
	10,857,615.22
	1,076,473.55
	11,934,088.77
	3.5%
	
	62,708,120.18
	30,163,102.81
	92,871,222.99
	62,901,124.40
	30,864,980.86
	93,766,105.26
	1.0%
	
EMPLOYEE BENEFITS

STRS	3101-3102

PERS	3201-3202

OASDI/Medicare/Alternative	3301-3302

Health and Welfare Benefits	3401-3402

Unemployment Insurance	3501-3502

Workers' Compensation	3601-3602

OPEB, Allocated	3701-3702

OPEB, Active Employees	3751-3752

Other Employee Benefits	3901-3902

TOTAL, EMPLOYEE BENEFITS
	
29,288,078.40
	
28,298,956.88
	
57,587,035.28
	
32,678,880.05
	
33,586,360.28
	
66,265,240.33
	
15.1%
	
	12,526,398.11
	6,236,056.42
	18,762,454.53
	14,022,178.97
	7,251,098.10
	21,273,277.07
	13.4%
	
	7,156,211.81
	2,950,748.87
	10,106,960.68
	7,182,770.80
	3,042,321.18
	10,225,091.98
	1.2%
	
	42,523,077.43
	10,608,141.83
	53,131,219.26
	42,921,639.70
	10,540,203.04
	53,461,842.74
	0.6%
	
	1,192,729.85
	383,737.34
	1,576,467.19
	1,172,069.09
	385,155.91
	1,557,225.00
	-1.2%
	
	2,823,981.93
	900,779.62
	3,724,761.55
	2,801,163.18
	932,165.97
	3,733,329.15
	0.2%
	
	8,345,548.18
	2,110,121.38
	10,455,669.56
	8,396,943.58
	2,273,336.59
	10,670,280.17
	2.1%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	986,775.36
	323,468.24
	1,310,243.60
	967,787.66
	330,201.49
	1,297,989.15
	-0.9%
	
	104,842,801.07
	51,812,010.58
	156,654,811.65
	110,143,433.03
	58,340,842.56
	168,484,275.59
	7.6%
	
BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials	4100

Books and Other Reference Materials	4200

Materials and Supplies	4300

Noncapitalized Equipment	4400

Food	4700

TOTAL, BOOKS AND SUPPLIES
	
3,773,306.11
	
4,927,392.10
	
8,700,698.21
	
3,725,968.46
	
2,029,376.76
	
5,755,345.22
	
-33.9%
	
	244,873.41
	21,141.68
	266,015.09
	5,865.44
	26,191.04
	32,056.48
	-87.9%
	
	18,917,711.54
	26,934,003.01
	45,851,714.55
	74,931,923.30
	37,926,447.05
	112,858,370.35
	146.1%
	
	4,337,181.20
	9,228,833.10
	13,566,014.30
	3,658,787.30
	5,633,180.18
	9,291,967.48
	-31.5%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	27,273,072.26

1,152,485.21
	41,111,369.89

4,788,434.06
	68,384,442.15

5,940,919.27
	82,322,544.50
	45,615,195.03
	127,937,739.53
	87.1%

-30.8%
	
SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements for Services	5100

Travel and Conferences	5200

Dues and Memberships	5300

Insurance	5400 - 5450

Operations and Housekeeping Services	5500

Rentals, Leases, Repairs, and Noncapitalized Improvements
Transfers of Direct Costs	5710

Transfers of Direct Costs - Interfund	5750

Professional/Consulting Services and Operating Expenditures
Communications	5900

699,147.33

3,409,209.05

4,108,356.38
		
	1,527,692.52
	796,845.85
	2,324,538.37
	1,128,871.51
	457,343.68
	1,586,215.19
	-31.8%
	
	66,069.93
	6,225.00
	72,294.93
	69,956.06
	4,920.00
	74,876.06
	3.6%
	
	2,653,943.26
	0.00
	2,653,943.26
	2,814,759.00
	0.00
	2,814,759.00
	6.1%
	
	10,933,558.50

5,051,404.11
	13,500.00

4,025,847.89
	10,947,058.50

9,077,252.00
	11,191,125.36

4,374,593.54
	17,500.00

4,323,584.96
	11,208,625.36

8,698,178.50
	2.4%

-4.2%

0.0%
	
	(1,084,278.61)
	1,084,278.61
	0.00
	(344,144.29)
	344,144.29
	0.00
		
	(401,217.70)
	265,194.16
	(136,023.54)
	(395,951.96)
	(13,675.00)
	(409,626.96)
	201.1%

8,181,390.79
	
7,940,885.69
	
16,122,276.48
	
7,562,203.76
	
5,952,863.90
	
13,515,067.66
	
-16.2%
	
	917,659.77
	221,064.14
	1,138,723.91
	895,928.11
	56,772.74
	952,700.85
	-16.3%

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 8 of 14

Printed: 6/14/2022 11:22:01 AM Form Last Revised: 6/7/2022 1:52:51 AM -07:00
Submission Number: D8B6Y5A9PJ

Clovis Unified Fresno County

2022-23 Budget, July 1
General Fund / County School Service Fund Expenditures by Object

10621170000000 Form 01
D8B6Y5A9PJ(2022-23)

Page 9 of 14
6300

Object Description	Resource Codes	Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget

% Diff Column C & F
	
	Total Fund Unrestricted	Restricted	col. A + B
(A)	(B)	(C)
	Total Fund Unrestricted	Restricted	col. D + E
(D)	(E)	(F)
		
TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES
	
28,998,707.78
	
19,142,275.40
	
48,140,983.18
	
27,996,488.42
	
14,552,663.62
	
42,549,152.04
	
-11.6%
	
CAPITAL OUTLAY

Land	6100

Land Improvements	6170

Buildings and Improvements of Buildings	6200

Books and Media for New School Libraries or Major Expansion of School Libraries
Equipment	6400

Equipment Replacement	6500

Lease Assets	6600
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	28,200.00
	100,000.00
	128,200.00
	30,000.00
	60,000.00
	90,000.00
	-29.8%
	
	0.00
	5,121,831.58
	5,121,831.58
	0.00
	4,022,413.75
	4,022,413.75
	-21.5%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	1,317,608.08
	800,577.53
	2,118,185.61
	383,538.73
	0.00
	383,538.73
	-81.9%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
TOTAL, CAPITAL OUTLAY
		1,345,808.08
	6,022,409.11
	7,368,217.19
	413,538.73
	4,082,413.75
	4,495,952.48
	-39.0%
	
OTHER OUTGO (excluding Transfers of Indirect Costs)
Tuition

Tuition for Instruction Under Interdistrict

Attendance Agreements

State Special Schools

Tuition, Excess Costs, and/or Deficit Payments

Payments to Districts or Charter Schools

Payments to County Offices

Payments to JPAs

Transfers of Pass-Through Revenues

To Districts or Charter Schools

To County Offices

To JPAs

Special Education SELPA Transfers of Apportionments
To Districts or Charter Schools

To County Offices

To JPAs

ROC/P Transfers of Apportionments

To Districts or Charter Schools

To County Offices

To JPAs

Other Transfers of Apportionments

7110

7130

7141

7142

7143

7211

7212

7213

6500	7221

6500	7222

6500	7223

6360	7221

6360	7222

6360	7223

All Other	7221-7223

0.00

0.00

0.00

0.00

0.00

0.00

0.0%
	
		0.00
	20,000.00
	20,000.00
	0.00
	20,000.00
	20,000.00
	0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

0.00

0.00

0.00

0.00

0.0%
	
			0.00
	0.00
		0.00
	0.00
	0.0%
	
			0.00
	0.00
		0.00
	0.00
	0.0%

0.00
	
0.00
		
0.00
	
0.00
	
0.0%
	
			0.00
	0.00
		0.00
	0.00
	0.0%
	
			0.00
	0.00
		0.00
	0.00
	0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
California Department of Education	Printed: 6/14/2022 11:22:01 AM SACS Web System                                                                                                                                                                                                                                                                    Form Last Revised: 6/7/2022 1:52:51 AM -07:00 System Version: SACS V1                                                                                                                                                                                                                                                                              Submission Number: D8B6Y5A9PJ Form Version: 2

Clovis Unified Fresno County

2022-23 Budget, July 1
General Fund / County School Service Fund Expenditures by Object

10621170000000 Form 01
D8B6Y5A9PJ(2022-23)

Object Description	Resource Codes	Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget

% Diff Column C & F
	
	Total Fund Unrestricted	Restricted	col. A + B
(A)	(B)	(C)
	Total Fund Unrestricted	Restricted	col. D + E
(D)	(E)	(F)
		
All Other Transfers	7281-7283

All Other Transfers Out to All Others	7299

Debt Service

Debt Service - Interest	7438

Other Debt Service - Principal	7439

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs)
	1,439,500.70
	0.00
	1,439,500.70
	1,425,946.00
	0.00
	1,425,946.00
	-0.9%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%

13,566.82
	
0.00
	
13,566.82
	
11,943.00
	
0.00
	
11,943.00
	
-12.0%
	
	829,492.00
	0.00
	829,492.00
	419,547.00
	0.00
	419,547.00
	-49.4%

2,282,559.52
	
20,000.00
	
2,302,559.52
	
1,857,436.00
	
20,000.00
	
1,877,436.00
	
-18.5%
	
OTHER OUTGO - TRANSFERS OF INDIRECT COSTS
Transfers of Indirect Costs	7310

Transfers of Indirect Costs - Interfund	7350

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

(1,060,245.84)

1,060,245.84

0.00

(2,667,404.82)

2,667,404.82

0.00

0.0%
	
	(1,337,130.40)
	0.00
	(1,337,130.40)
	(1,590,833.86)
	0.00
	(1,590,833.86)
	19.0%

(2,397,376.24)
	
1,060,245.84
	
(1,337,130.40)
	
(4,258,238.68)
	
2,667,404.82
	
(1,590,833.86)
	
19.0%
	
TOTAL, EXPENDITURES
	399,234,683.50
	195,999,780.73
	595,234,464.23
	452,755,306.52
	204,624,573.25
	657,379,879.77
	10.4%
	
INTERFUND TRANSFERS

INTERFUND TRANSFERS IN

From: Special Reserve Fund	8912

From: Bond Interest and Redemption Fund	8914

Other Authorized Interfund Transfers In	8919

0.00

0.00

0.00

0.00

0.00

0.00

0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	836,000.00
	0.00
	836,000.00
	836,000.00
	0.00
	836,000.00
	0.0%
	
(a) TOTAL, INTERFUND TRANSFERS IN
		836,000.00
	0.00
	836,000.00
	836,000.00
	0.00
	836,000.00
	0.0%
	
INTERFUND TRANSFERS OUT
			
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
		
To: Child Development Fund
	7611
							0.0%
	
To: Special Reserve Fund

To State School Building Fund/County School Facilities Fund
To: Cafeteria Fund

Other Authorized Interfund Transfers Out

(b) TOTAL, INTERFUND TRANSFERS OUT
	7612

7613

7616

7619
	3,051,190.79
	0.00
	3,051,190.79
	2,937,211.06
	0.00
	2,937,211.06
	-3.7%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		2,773,967.50
	4,300,000.00
	7,073,967.50
	1,733,855.00
	2,800,000.00
	4,533,855.00
	-35.9%
	
		5,825,158.29
	4,300,000.00
	10,125,158.29
	4,671,066.06
	2,800,000.00
	7,471,066.06
	-26.2%
	
OTHER SOURCES/USES

SOURCES

State Apportionments

Emergency Apportionments

Proceeds

Proceeds from Disposal of Capital Assets

Other Sources

8931

8953

0.00

0.00

0.00

0.00

0.00

0.0%

0.00

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 10 of 14

Printed: 6/14/2022 11:22:01 AM Form Last Revised: 6/7/2022 1:52:51 AM -07:00
Submission Number: D8B6Y5A9PJ

8965
7651

Clovis Unified Fresno County

2022-23 Budget, July 1
General Fund / County School Service Fund Expenditures by Object

10621170000000 Form 01
D8B6Y5A9PJ(2022-23)

Object Description	Resource Codes	Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget

% Diff Column C & F
	
	Total Fund Unrestricted	Restricted	col. A + B
(A)	(B)	(C)
	Total Fund Unrestricted	Restricted	col. D + E
(D)	(E)	(F)
		
Transfers from Funds of Lapsed/Reorganized LEAs
Long-Term Debt Proceeds

Proceeds from Certificates of Participation	8971

Proceeds from Leases	8972

Proceeds from Lease Revenue Bonds	8973

All Other Financing Sources	8979

(c) TOTAL, SOURCES
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%

0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%
	
	1,700,000.00
	0.00
	1,700,000.00
	0.00
	0.00
	0.00
	-100.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	1,700,000.00
	0.00
	1,700,000.00
	0.00
	0.00
	0.00
	-100.0%
	
USES
Transfers of Funds from Lapsed/Reorganized LEAs
All Other Financing Uses	7699

(d) TOTAL, USES

0.00

0.00

0.00

0.00

0.00

0.00

0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
CONTRIBUTIONS

Contributions from Unrestricted Revenues	8980

Contributions from Restricted Revenues	8990

(e) TOTAL, CONTRIBUTIONS
	
(55,515,195.67)
	
55,515,195.67
	
0.00
	
(60,692,855.49)
	
60,692,855.49
	
0.00
	
0.0%
	
	(65,459.00)
	65,459.00
	0.00
	(65,459.00)
	65,459.00
	0.00
	0.0%
	
	(55,580,654.67)
	55,580,654.67
	0.00
	(60,758,314.49)
	60,758,314.49
	0.00
	0.0%
	
TOTAL, OTHER FINANCING SOURCES/USES (a- b + c - d + e)
	
(58,869,812.96)
	
51,280,654.67
	
(7,589,158.29)
	
(64,593,380.55)
	
57,958,314.49
	
(6,635,066.06)
	
-12.6%

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 11 of 14

Printed: 6/14/2022 11:22:01 AM Form Last Revised: 6/7/2022 1:52:51 AM -07:00
Submission Number: D8B6Y5A9PJ

7699

Clovis Unified Fresno County

2022-23 Budget, July 1
General Fund / County School Service Fund Expenditures by Function

10621170000000 Form 01
D8B6Y5A9PJ(2022-23)

Object Description	Function Codes	Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget

% Diff Column C & F
	
	Total Fund Unrestricted	Restricted	col. A + B
(A)	(B)	(C)
	Total Fund Unrestricted	Restricted	col. D + E
(D)	(E)	(F)
		
A. REVENUES

1) LCFF Sources	8010-8099

2) Federal Revenue	8100-8299

3) Other State Revenue	8300-8599

4) Other Local Revenue	8600-8799

5) TOTAL, REVENUES

412,249,019.00

0.00

412,249,019.00

455,232,685.00

0.00

455,232,685.00

10.4%
	
	429,158.19
	55,764,213.91
	56,193,372.10
	140,056.74
	75,722,635.07
	75,862,691.81
	35.0%
	
	9,629,900.51
	86,398,481.70
	96,028,382.21
	67,081,876.84
	70,923,835.68
	138,005,712.52
	43.7%
	
	16,769,944.51
	43,679.00
	16,813,623.51
	15,463,769.47
	19,788.00
	15,483,557.47
	-7.9%
	
	439,078,022.21
	142,206,374.61
	581,284,396.82
	537,918,388.05
	146,666,258.75
	684,584,646.80
	17.8%
	
B. EXPENDITURES (Objects 1000-7999)

1) Instruction	1000-1999

2) Instruction - Related Services	2000-2999

3) Pupil Services	3000-3999

4) Ancillary Services	4000-4999

5) Community Services	5000-5999

6) Enterprise	6000-6999

7) General Administration	7000-7999

8) Plant Services	8000-8999

9) Other Outgo	9000-9999	Except 7600-

10) TOTAL, EXPENDITURES

222,452,783.46

118,954,035.03

341,406,818.49

277,592,481.33

132,297,532.80

409,890,014.13

20.1%
	
	51,105,716.06
	28,941,863.47
	80,047,579.53
	49,928,805.20
	24,640,304.21
	74,569,109.41
	-6.8%
	
	45,946,150.34
	19,666,680.15
	65,612,830.49
	46,429,246.53
	20,786,790.50
	67,216,037.03
	2.4%
	
	9,440,964.58
	38,229.00
	9,479,193.58
	9,484,402.02
	67,457.00
	9,551,859.02
	0.8%
	
	167,314.54
	0.00
	167,314.54
	0.00
	0.00
	0.00
	-100.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	25,594,382.63
	3,060,300.69

25,318,672.39
	28,654,683.32
	24,634,255.21
	6,403,625.15
	31,037,880.36
	8.3%

-6.4%
	
	42,244,812.37
		67,563,484.76
	42,828,680.23
	20,408,863.59
	63,237,543.82

2,282,559.52
	
20,000.00
	
2,302,559.52
	
1,857,436.00
	
20,000.00
	
1,877,436.00
	
-18.5%
	
	399,234,683.50
	195,999,780.73
	595,234,464.23
	452,755,306.52
	204,624,573.25
	657,379,879.77
	10.4%
	
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10)

39,843,338.71

(53,793,406.12)

(13,950,067.41)

85,163,081.53

(57,958,314.50)

27,204,767.03

-295.0%
	
D. OTHER FINANCING SOURCES/USES

1) Interfund Transfers

a) Transfers In	8900-8929

b) Transfers Out	7600-7629

2) Other Sources/Uses

a) Sources	8930-8979

b) Uses	7630-7699

3) Contributions	8980-8999

4) TOTAL, OTHER FINANCING SOURCES/USES

836,000.00

0.00

836,000.00

836,000.00

0.00

836,000.00

0.0%
	
	5,825,158.29
	4,300,000.00
	10,125,158.29
	4,671,066.06
	2,800,000.00
	7,471,066.06
	-26.2%

1,700,000.00
	
0.00
	
1,700,000.00
	
0.00
	
0.00
	
0.00
	
-100.0%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	(55,580,654.67)
	55,580,654.67
	0.00
	(60,758,314.49)
	60,758,314.49
	0.00
	0.0%

(58,869,812.96)
	
51,280,654.67
	
(7,589,158.29)
	
(64,593,380.55)
	
57,958,314.49
	
(6,635,066.06)
	
-12.6%
	
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
	
(19,026,474.25)
	
(2,512,751.45)
	
(21,539,225.70)
	
20,569,700.98
	
(.01)
	
20,569,700.97
	
-195.5%
	
F. FUND BALANCE, RESERVES

1) Beginning Fund Balance

a) As of July 1 - Unaudited	9791

140,081,205.08

23,261,525.21

163,342,730.29

121,054,730.83

20,748,773.76

141,803,504.59

-13.2%

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 12 of 14

Printed: 6/14/2022 11:22:01 AM Form Last Revised: 6/7/2022 1:52:51 AM -07:00
Submission Number: D8B6Y5A9PJ

Clovis Unified Fresno County

2022-23 Budget, July 1
General Fund / County School Service Fund Expenditures by Function

10621170000000 Form 01
D8B6Y5A9PJ(2022-23)

Object Description	Function Codes	Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget

% Diff Column C & F
	
	Total Fund Unrestricted	Restricted	col. A + B
(A)	(B)	(C)
	Total Fund Unrestricted	Restricted	col. D + E
(D)	(E)	(F)
		
b) Audit Adjustments	9793

c) As of July 1 - Audited (F1a + F1b)

d) Other Restatements	9795

e) Adjusted Beginning Balance (F1c + F1d)

2) Ending Balance, June 30 (E + F1e)

Components of Ending Fund Balance

a) Nonspendable
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	140,081,205.08
	23,261,525.21
	163,342,730.29
	121,054,730.83
	20,748,773.76
	141,803,504.59
	-13.2%
	
	0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
	140,081,205.08
	23,261,525.21
	163,342,730.29
	121,054,730.83
	20,748,773.76
	141,803,504.59
	-13.2%
	
	121,054,730.83
	20,748,773.76
	141,803,504.59
	141,624,431.81
	20,748,773.75
	162,373,205.56
	14.5%

0.00

0.00

144,000.00
		
144,000.00
	
144,000.00
		
144,000.00
		
Revolving Cash
	9711
							0.0%
	
Stores

Prepaid Items

All Others

b) Restricted

c) Committed

Stabilization Arrangements

Other Commitments (by Resource/Object)

Future Program Growth

Textbooks

Textbooks

Future Program Growth

d) Assigned

Other Assignments (by Resource/Object)

e) Unassigned/Unappropriated

Reserve for Economic Uncertainties

Unassigned/Unappropriated Amount
	9712

9713

9719

9740

9750

9760

0000	9760

0000	9760

0000	9760

0000	9760

9780

9789

9790
	2,383,166.00
	0.00
	2,383,166.00
	2,383,166.00
	0.00
	2,383,166.00
	0.0%
	
		0.00
	0.00
	0.00
	0.00
	0.00
	0.00
	0.0%
	
		2,413,996.00
	0.00
	2,413,996.00
	2,413,996.00
	0.00
	2,413,996.00
	0.0%
	
		0.00
	20,748,773.76
	20,748,773.76
	0.00
	20,748,773.76
	20,748,773.76
	0.0%

66,485,095.00
	
0.00
	
66,485,095.00
	
66,485,095.00
	
0.00
	
66,485,095.00
	
0.0%
	
		6,959,205.00
	0.00
	6,959,205.00
	6,959,205.00
	0.00
	6,959,205.00
	0.0%
	
		3,959,205.00

3,000,000.00
		3,959,205.00

3,000,000.00

0.00

0.00
			0.00

3,000,000.00

3,959,205.00
		0.00

3,000,000.00

3,959,205.00

		
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.00
	
0.0%

13,297,019.00
	
0.00
	
13,297,019.00
	
13,297,019.00
	
0.00
	
13,297,019.00
	
0.0%
	
		29,372,249.83
	0.00
	29,372,249.83
	49,941,950.81
	(.01)
	49,941,950.80
	70.0%

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 13 of 14

Printed: 6/14/2022 11:22:01 AM Form Last Revised: 6/7/2022 1:52:51 AM -07:00
Submission Number: D8B6Y5A9PJ

3307
7311
7426

Clovis Unified Fresno County

2022-23 Budget, July 1
General Fund / County School Service Fund Restricted Detail

10621170000000 Form 01
D8B6Y5A9PJ(2022-23)

Resource	Description
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
Special Ed: ARP IDEA Part B, Sec. 611, Local Assistance Coordinated Early Intervening Services
6266	Educator Effectiveness, FY 2021-22

6300	Lottery: Instructional Materials

6546	Mental Health-Related Services

6547	Special Education Early Intervention Preschool Grant

Classified School Employee Professional Development Block Grant
7425	Expanded Learning Opportunities (ELO) Grant

Expanded Learning Opportunities (ELO) Grant: Paraprofessional Staff
Total, Restricted Balance
	
40,508.32

8,555,586.41

3,000,000.00

2,540,830.00

728,430.00

30.00

4,228,014.86

1,655,374.17

20,748,773.76
	
40,508.32

8,555,586.41

3,000,000.00

2,540,830.00

728,430.00

30.00

4,228,014.86

1,655,374.17

20,748,773.76

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 14 of 14

Printed: 6/14/2022 11:22:01 AM Form Last Revised: 6/7/2022 1:52:51 AM -07:00
Submission Number: D8B6Y5A9PJ

5000-5999
of Indirect Cos s)
7300-7399

Clovis Unified Fresno County

2022-23 Budget, July 1 Student Activity Special Revenue Fund
Expenditures by Object

10621170000000 Form 08
D8B6Y5A9PJ(2022-23)

Description	Resource Codes	Object Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
Percent Difference
	
A. REVENUES

0.00

0.0%
	
1) LCFF Sources
	8010-8099
		0.00
		
2) Federal Revenue
	8100-8299
	0.00
	0.00
	0.0%
	
3) Other State Revenue	8300-8599

4) Other Local Revenue	8600-8799

5) TOTAL, REVENUES
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
B. EXPENDITURES

1) Certificated Salaries	1000-1999

2) Classified Salaries	2000-2999

3) Employee Benefits	3000-3999

4) Books and Supplies	4000-4999

5) Services and Other Operating Expenditures
6) Capital Outlay	6000-6999

7) Other Outgot(excluding Transfers	7100-7299, 7400-7499

8) Other Outgo - Transfers of Indirect Costs
9) TOTAL, EXPENDITURES

0.00

0.00

0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%

0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.0%

0.00
	
0.00
	
0.0%

0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.0%
	
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9)

0.00

0.00

0.0%
	
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers

a) Transfers In	8900-8929

b) Transfers Out	7600-7629

2) Other Sources/Uses

a) Sources	8930-8979

b) Uses	7630-7699

3) Contributions	8980-8999

4) TOTAL, OTHER FINANCING SOURCES/USES

0.00

0.00

0.0%
	
	0.00
	0.00
	0.0%

0.00

0.00

0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%

0.00
	
0.00
	
0.0%
	
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
	
0.00
	
0.00
	
0.0%
	
F. FUND BALANCE, RESERVES

1) Beginning Fund Balance

a) As of July 1 - Unaudited	9791

b) Audit Adjustments	9793

c) As of July 1 - Audited (F1a + F1b)
d) Other Restatements	9795

e) Adjusted Beginning Balance (F1c + F1d)
2) Ending Balance, June 30 (E + F1e)
Components of Ending Fund Balance

2,256,869.12

2,256,869.12

0.0%
	
	0.00
	0.00
	0.0%

2,256,869.12
	
2,256,869.12
	
0.0%
	
	0.00
	0.00
	0.0%

2,256,869.12
	
2,256,869.12
	
0.0%

2,256,869.12
	
2,256,869.12
	
0.0%

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 1 of 8

Printed: 6/14/2022 11:22:02 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

9789
9790
9111

Clovis Unified Fresno County

2022-23 Budget, July 1 Student Activity Special Revenue Fund
Expenditures by Object

10621170000000 Form 08
D8B6Y5A9PJ(2022-23)

Description	Resource Codes	Object Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
Percent Difference
	
a) Nonspendable

Revolving Cash	9711

Stores	9712

Prepaid Items	9713

All Others	9719

b) Restricted	9740

c) Committed

0.00

0.00

0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
	2,256,869.12
	2,256,869.12
	0.0%

0.00

0.00

0.0%
	
Stabilization Arrangements
	9750
				
Other Commitments
	9760
	0.00
	0.00
	0.0%
	
d) Assigned

Other Assignments	9780

e) Unassigned/Unappropriated

Reserve for Economic Uncertainties
Unassigned/Unappropriated Amount

0.00

0.00

0.0%

0.00

0.00

0.0%

0.00
	
0.00
	
0.0%
	
G. ASSETS

1) Cash

a) in County Treasury	9110

1) Fair Value Adjustment to Cash in County Treasury
b) in Banks	9120

c) in Revolving Cash Account	9130

d) with Fiscal Agent/Trustee	9135

e) Collections Awaiting Deposit	9140

2) Investments	9150

3) Accounts Receivable	9200

4) Due from Grantor Government	9290

5) Due from Other Funds	9310

6) Stores	9320

7) Prepaid Expenditures	9330

8) Other Current Assets	9340

9) TOTAL, ASSETS

0.00

0.00
			
	0.00
			
	0.00
			
	0.00
			
	0.00
			
	0.00
			
	0.00
			
	0.00
			
	0.00
			
	0.00
			
	0.00
			
	0.00
			
	0.00
			
H. DEFERRED OUTFLOWS OF RESOURCES
1) Deferred Outflows of Resources	9490

2) TOTAL, DEFERRED OUTFLOWS

0.00
			
	0.00
			
I. LIABILITIES

1) Accounts Payable	9500

2) Due to Grantor Governments	9590

3) Due to Other Funds	9610

4) Current Loans	9640

5) Unearned Revenues	9650

6) TOTAL, LIABILITIES

0.00
			
	0.00
			
	0.00
			
	0.00
			
	0.00
			
	0.00

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 2 of 8

Printed: 6/14/2022 11:22:02 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

8662
1300
2300

Clovis Unified Fresno County

2022-23 Budget, July 1 Student Activity Special Revenue Fund
Expenditures by Object

10621170000000 Form 08
D8B6Y5A9PJ(2022-23)

Description	Resource Codes	Object Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
Percent Difference
	
J. DEFERRED INFLOWS OF RESOURCES
1) Deferred Inflows of Resources	9690

2) TOTAL, DEFERRED INFLOWS

0.00

	0.00
		
K. FUND EQUITY

Ending Fund Balance, June 30

(G9 + H2) - (I6 + J2)

0.00
		
REVENUES

Sale of Equipment and Supplies	8631

All Other Sales	8639

Interest	8660

Net Increase (Decrease) in the Fair Value of Investments
All Other Fees and Contracts	8689

All Other Local Revenue	8699

TOTAL, REVENUES

0.00

0.00

0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%

0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
CERTIFICATED SALARIES

Certificated Teachers' Salaries	1100

Certificated Pupil Support Salaries	1200

Certificated Supervisors' and Administrators' Salaries
Other Certificated Salaries	1900

TOTAL, CERTIFICATED SALARIES

0.00

0.00

0.0%
	
	0.00
	0.00
	0.0%

0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
CLASSIFIED SALARIES

Classified Instructional Salaries	2100

Classified Support Salaries	2200

Classified Supervisors' and Administrators' Salaries
Clerical, Technical and Office Salaries	2400

Other Classified Salaries	2900

TOTAL, CLASSIFIED SALARIES

0.00

0.00

0.0%
	
	0.00
	0.00
	0.0%

0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
EMPLOYEE BENEFITS

STRS	3101-3102

PERS	3201-3202

OASDI/Medicare/Alternative	3301-3302

Health and Welfare Benefits	3401-3402

Unemployment Insurance	3501-3502

Workers' Compensation	3601-3602

OPEB, Allocated	3701-3702

OPEB, Active Employees	3751-3752

Other Employee Benefits	3901-3902

TOTAL, EMPLOYEE BENEFITS

0.00

0.00

0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
BOOKS AND SUPPLIES

Materials and Supplies	4300

Noncapitalized Equipment	4400

0.00

0.00

0.0%
	
	0.00
	0.00
	0.0%

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 3 of 8

Printed: 6/14/2022 11:22:02 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

5600
8919
7619
8953

Clovis Unified Fresno County

2022-23 Budget, July 1 Student Activity Special Revenue Fund
Expenditures by Object

10621170000000 Form 08
D8B6Y5A9PJ(2022-23)

Description	Resource Codes	Object Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
Percent Difference
	
TOTAL, BOOKS AND SUPPLIES
	0.00
	0.00
	0.0%
	
SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements for Services	5100

Dues and Memberships	5300

Insurance	5400-5450

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

Professional/Consulting Services and

Operating Expenditures	5800

Communications	5900

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES

0.00

0.00

0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%

0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.0%

0.00

0.00

0.0%
	
	0.00
	0.00
	0.0%

0.00
	
0.00
	
0.0%
	
CAPITAL OUTLAY

Equipment	6400

Equipment Replacement	6500

Lease Assets	6600

TOTAL, CAPITAL OUTLAY

0.00

0.00

0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
OTHER OUTGO - TRANSFERS OF INDIRECT COSTS
Transfers of Indirect Costs - Interfund	7350

TOTAL, OTHER OUTGO -TRANSFERS OF INDIRECT COSTS

0.00

0.00

0.0%

0.00
	
0.00
	
0.0%
	
TOTAL, EXPENDITURES
	0.00
	0.00
	0.0%
	
INTERFUND TRANSFERS

INTERFUND TRANSFERS IN

Other Authorized Interfund Transfers In
(a) TOTAL, INTERFUND TRANSFERS IN

0.00

0.00

0.0%

0.00
	
0.00
	
0.0%
	
INTERFUND TRANSFERS OUT

Other Authorized Interfund Transfers Out
(b) TOTAL, INTERFUND TRANSFERS OUT

0.00

0.00

0.0%

0.00
	
0.00
	
0.0%
	
OTHER SOURCES/USES

SOURCES

Proceeds from Disposal of Capital Assets
Transfers from Funds of

Lapsed/Reorganized LEAs	8965

Proceeds from Leases	8972

(c) TOTAL, SOURCES

0.00

0.00

0.0%

0.00

0.00

0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
USES

Transfers of Funds from

Lapsed/Reorganized LEAs	7651

(d) TOTAL, USES

0.00

0.00

0.0%
	
	0.00
	0.00
	0.0%

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 4 of 8

Printed: 6/14/2022 11:22:02 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

8980
8990

Clovis Unified Fresno County

2022-23 Budget, July 1 Student Activity Special Revenue Fund
Expenditures by Object

10621170000000 Form 08
D8B6Y5A9PJ(2022-23)

Description	Resource Codes	Object Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
Percent Difference
	
CONTRIBUTIONS

Contributions from Unrestricted Revenues
Contributions from Restricted Revenues
(e) TOTAL, CONTRIBUTIONS

0.00

0.00

0.0%

0.00
	
0.00
	
0.0%
	
	0.00
	0.00
	0.0%
	
TOTAL, OTHER FINANCING SOURCES/USES
(a- b + c - d + e)

0.00

0.00

0.0%

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 5 of 8

Printed: 6/14/2022 11:22:02 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified Fresno County

2022-23 Budget, July 1 Student Activity Special Revenue Fund
Expenditures by Function

10621170000000 Form 08
D8B6Y5A9PJ(2022-23)

Description	Function Codes	Object Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
Percent Difference
	
A. REVENUES

0.00

0.0%
	
1) LCFF Sources
	8010-8099
		0.00
		
2) Federal Revenue
	8100-8299
	0.00
	0.00
	0.0%
	
3) Other State Revenue	8300-8599

4) Other Local Revenue	8600-8799

5) TOTAL, REVENUES
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
B. EXPENDITURES (Objects 1000-7999)
1) Instruction	1000-1999

2) Instruction - Related Services	2000-2999

3) Pupil Services	3000-3999

4) Ancillary Services	4000-4999

5) Community Services	5000-5999

6) Enterprise	6000-6999

7) General Administration	7000-7999

8) Plant Services	8000-8999

9) Other Outgo	9000-9999	Except 7600-7699

10) TOTAL, EXPENDITURES

0.00

0.00

0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
C. EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES BEFORE OTHER
FINANCING SOURCES AND USES (A5 - B10)

0.00

0.00

0.0%
	
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers

a) Transfers In	8900-8929

b) Transfers Out	7600-7629

2) Other Sources/Uses

a) Sources	8930-8979

b) Uses	7630-7699

3) Contributions	8980-8999

4) TOTAL, OTHER FINANCING SOURCES/USES

0.00

0.00

0.0%
	
	0.00
	0.00
	0.0%

0.00

0.00

0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%

0.00
	
0.00
	
0.0%
	
E. NET INCREASE (DECREASE) IN FUND
BALANCE (C + D4)

0.00

0.00

0.0%
	
F. FUND BALANCE, RESERVES

1) Beginning Fund Balance

a) As of July 1 - Unaudited	9791

b) Audit Adjustments	9793

c) As of July 1 - Audited (F1a + F1b)
d) Other Restatements	9795

e) Adjusted Beginning Balance (F1c + F1d)

2,256,869.12

2,256,869.12

0.0%
	
	0.00
	0.00
	0.0%

2,256,869.12
	
2,256,869.12
	
0.0%
	
	0.00
	0.00
	0.0%

2,256,869.12
	
2,256,869.12
	
0.0%

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 6 of 8

Printed: 6/14/2022 11:22:02 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

9780
9789
9790

Clovis Unified Fresno County

2022-23 Budget, July 1 Student Activity Special Revenue Fund
Expenditures by Function

10621170000000 Form 08
D8B6Y5A9PJ(2022-23)

Description	Function Codes	Object Codes
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
Percent Difference
	
2) Ending Balance, June 30 (E + F1e)
Components of Ending Fund Balance
a) Nonspendable

Revolving Cash	9711

Stores	9712

Prepaid Items	9713

All Others	9719

b) Restricted	9740

c) Committed
	
2,256,869.12
	
2,256,869.12
	
0.0%

0.00

0.00

0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
	0.00
	0.00
	0.0%
	
	2,256,869.12
	2,256,869.12
	0.0%

0.00

0.00

0.0%
	
Stabilization Arrangements
	9750
				
Other Commitments (by Resource/Object)
	
9760
	
0.00
	
0.00
	
0.0%
	
d) Assigned

Other Assignments (by Resource/Object)
e) Unassigned/Unappropriated

Reserve for Economic Uncertainties
Unassigned/Unappropriated Amount

0.00

0.00

0.0%

0.00

0.00

0.0%

0.00
	
0.00
	
0.0%

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 7 of 8

Printed: 6/14/2022 11:22:02 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified Fresno County

2022-23 Budget, July 1 Student Activity Special Revenue Fund
Restricted Detail

10621170000000 Form 08
D8B6Y5A9PJ(2022-23)

Resource	Description
	
2021-22 Estimated Actuals
	
2022-23 Budget
	
8210	Student Activity Funds

Total, Restricted Balance
	2,256,869.12

2,256,869.12
	2,256,869.12

2,256,869.12

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 8 of 8

Printed: 6/14/2022 11:22:02 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Entry

Clovis Unified Fresno County

2022-23 Budget, July 1 Indirect Cost Rate Worksheet ICR

10621170000000 Form ICR
D8B6Y5A9PJ(2022-23)

Part I - General Administrative Share of Plant Services Costs

California's indirect cost plan allows that the general administrative costs in the indirect cost pool may include that portion of plant services costs (maintenance and operations costs and facilities rents and leases costs) attributable to the general administrative offices. The calculation of the plant services costs attributed to general administration and included in the pool is standardized and automated using the percentage of salaries and benefits relating to general administration as proxy for the percentage of square footage occupied by general administration.
A. Salaries and Benefits - Other General Administration and Centralized Data Processing

1. Salaries and benefits paid through payroll (Funds 01, 09, and 62, objects 1000-3999 except 3701-3702)

(Functions 7200-7700, goals 0000 and 9000)	16,059,593.41

2. Contracted general administrative positions not paid through payroll

a. Enter the costs, if any, of general administrative positions performing services ON SITE but paid through a

contract, rather than through payroll, in functions 7200-7700, goals 0000 and 9000, Object 5800.

b. If an amount is entered on Line A2a, provide the title, duties, and approximate FTE of each general

administrative position paid through a contract. Retain supporting documentation in case of audit.

B. Salaries and Benefits - All Other Activities

1. Salaries and benefits paid through payroll (Funds 01, 09, and 62, objects 1000-3999 except 3701-3702)

(Functions 1000-6999, 7100-7180, & 8100-8400; Functions 7200-7700, all goals except 0000 & 9000)	448,604,417.62

C. Percentage of Plant Services Costs Attributable to General Administration

(Line A1 plus Line A2a, divided by Line B1; zero if negative) (See Part III, Lines A5 and A6)	3.58%
	
Part II - Adjustments for Employment Separation Costs

When an employee separates from service, the local educational agency (LEA) may incur costs associated with the separation in addition

to the employee's regular salary and benefits for the final pay period. These additional costs can be categorized as "normal" or "abnormal

or mass" separation costs.

Normal separation costs include items such as pay for accumulated unused leave or routine severance pay authorized by governing board

policy. Normal separation costs are not allowable as direct costs to federal programs, but are allowable as indirect costs. State programs

may have similar restrictions. Where federal or state program guidelines required that the LEA charge an employee's normal separation

costs to an unrestricted resource rather than to the restricted program in which the employee worked, the LEA may identify and enter

these costs on Line A for inclusion in the indirect cost pool.

Abnormal or mass separation costs are those costs resulting from actions taken by an LEA to influence employees to terminate their

employment earlier than they normally would have. Abnormal or mass separation costs include retirement incentives such as a Golden

Handshake or severance packages negotiated to effect termination. Abnormal or mass separation costs may not be charged to federal

programs as either direct costs or indirect costs. Where an LEA paid abnormal or mass separation costs on behalf of positions in general

administrative functions included in the indirect cost pool, the LEA must identify and enter these costs on Line B for exclusion from the pool.

A. Normal Separation Costs (optional)

Enter any normal separation costs paid on behalf of employees of restricted state or federal programs that

were charged to an unrestricted resource (0000-1999) in funds 01, 09, and 62 with functions 1000-6999 or 8100-8400

rather than to the restricted program. These costs will be moved in Part III from base costs to the indirect cost pool.

Retain supporting documentation.

B. Abnormal or Mass Separation Costs (required)

Enter any abnormal or mass separation costs paid on behalf of general administrative positions charged to	required

unrestricted resources (0000-1999) in funds 01, 09, and 62 with functions 7200-7700. These costs will be

moved in Part III from the indirect cost pool to base costs. If none, enter zero.

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 1 of 5

Printed: 6/14/2022 11:22:00 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified Fresno County

2022-23 Budget, July 1 Indirect Cost Rate Worksheet ICR

10621170000000 Form ICR
D8B6Y5A9PJ(2022-23)

Part III - Indirect Cost Rate Calculation (Funds 01, 09, and 62, unless indicated otherwise)

A. Indirect Costs

1. Other General Administration, less portion charged to restricted resources or specific goals

(Functions 7200-7600, objects 1000-5999, minus Line B9)

2. Centralized Data Processing, less portion charged to restricted resources or specific goals

(Function 7700, objects 1000-5999, minus Line B10)

3. External Financial Audit - Single Audit (Function 7190, resources 0000-1999, goals 0000 and 9000, objects 5000 - 5999)

4. Staff Relations and Negotiations (Function 7120, resources 0000-1999, goals 0000 and 9000, objects 1000 - 5999)

5. Plant Maintenance and Operations (portion relating to general administrative offices only)

(Functions 8100-8400, objects 1000-5999 except 5100, times Part I, Line C)

6. Facilities Rents and Leases (portion relating to general administrative offices only)

(Function 8700, resources 0000-1999, objects 1000-5999 except 5100, times Part I, Line C)

7. Adjustment for Employment Separation Costs

a. Plus: Normal Separation Costs (Part II, Line A)

b. Less: Abnormal or Mass Separation Costs (Part II, Line B)

8. Total Indirect Costs (Lines A1 through A7a, minus Line A7b)

9. Carry-Forward Adjustment (Part IV, Line F)

10. Total Adjusted Indirect Costs (Line A8 plus Line A9)

B. Base Costs

1. Instruction (Functions 1000-1999, objects 1000-5999 except 5100)

2. Instruction-Related Services (Functions 2000-2999, objects 1000-5999 except 5100)

3. Pupil Services (Functions 3000-3999, objects 1000-5999 except 4700 and 5100)

4. Ancillary Services (Functions 4000-4999, objects 1000-5999 except 5100)

5. Community Services (Functions 5000-5999, objects 1000-5999 except 5100)

6. Enterprise (Function 6000, objects 1000-5999 except 4700 and 5100)

7. Board and Superintendent (Functions 7100-7180, objects 1000-5999, minus Part III, Line A4)

8. External Financial Audit - Single Audit and Other (Functions 7190-7191, objects 5000 - 5999, minus Part III, Line A3)

9. Other General Administration (portion charged to restricted resources or specific goals only)

(Functions 7200-7600, resources 2000-9999, objects 1000-5999; Functions 7200-7600,

resources 0000-1999, all goals except 0000 and 9000, objects 1000-5999)

10. Centralized Data Processing (portion charged to restricted resources or specific goals only)

(Function 7700, resources 2000-9999, objects 1000-5999; Function 7700, resources 0000-1999, all goals

except 0000 and 9000, objects 1000-5999)

11. Plant Maintenance and Operations (all except portion relating to general administrative offices)

(Functions 8100-8400, objects 1000-5999 except 5100, minus Part III, Line A5)

12. Facilities Rents and Leases (all except portion relating to general administrative offices)

(Function 8700, objects 1000-5999 except 5100, minus Part III, Line A6)

13. Adjustment for Employment Separation Costs

a. Less: Normal Separation Costs (Part II, Line A)

b. Plus: Abnormal or Mass Separation Costs (Part II, Line B)

14. Student Activity (Fund 08, functions 4000-5999, objects 1000-5999 except 5100)

15. Adult Education (Fund 11, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100)

16. Child Development (Fund 12, functions 1000-6999, 8100-8400 & 8700, objects 1000-5999 except 4700 & 5100)

17. Cafeteria (Funds 13 & 61, functions 1000-6999, 8100-8400 & 8700, objects 1000-5999 except 4700 & 5100)

18. Foundation (Funds 19 & 57, functions 1000-6999, 8100-8400 & 8700, objects 1000-5999 except 4700 & 5100)

19,435,285.25

5,762,438.65

60,000.00

292,916.35

2,199,246.02

1,245.84

0.00

0.00

27,751,132.11

0.00

27,751,132.11

340,805,028.61

80,251,325.20

65,073,199.82

9,479,193.58

167,314.54

0.00

2,778,734.97

0.00

584,454.47

1,370,900.38

59,232,207.16

33,554.16

0.00

0.00

0.00

6,341,074.13

12,200,004.43

9,632,625.78

0.00

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 2 of 5

Printed: 6/14/2022 11:22:00 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified Fresno County

2022-23 Budget, July 1 Indirect Cost Rate Worksheet ICR

10621170000000 Form ICR
D8B6Y5A9PJ(2022-23)

19. Total Base Costs (Lines B1 through B12 and Lines B13b through B18, minus Line B13a)

C. Straight Indirect Cost Percentage Before Carry-Forward Adjustment

(For information only - not for use when claiming/recovering indirect costs)

(Line A8 divided by Line B19)

D. Preliminary Proposed Indirect Cost Rate

(For final approved fixed-with-carry-forward rate for use in 2023-24 see www.cde.ca.gov/fg/ac/ic)

(Line A10 divided by Line B19)

Part IV - Carry-forward Adjustment

The carry-forward adjustment is an after-the-fact adjustment for the difference between indirect costs recoverable using the indirect

cost rate approved for use in a given year, and the actual indirect costs incurred in that year. The carry-forward adjustment eliminates

the need for LEAs to file amended federal reports when their actual indirect costs vary from the estimated indirect costs on which the

approved rate was based.

Where the ratio of indirect costs incurred in the current year is less than the estimated ratio of indirect costs on which the approved rate for

use in the current year was based, the carry-forward adjustment is limited by using either the approved rate times current year base costs,

or the highest rate actually used to recover costs from any program times current year base costs, if the highest rate used was less than

the approved rate. Rates used to recover costs from programs are displayed in Exhibit A.

A. Indirect costs incurred in the current year (Part III, Line A8)

B. Carry-forward adjustment from prior year(s)

1. Carry-forward adjustment from the second prior year

2. Carry-forward adjustment amount deferred from prior year(s), if any

C. Carry-forward adjustment for under- or over-recovery in the current year

1. Under-recovery: Part III, Line A8, plus carry-forward adjustment from prior years, minus (approved indirect

cost rate (4.78%) times Part III, Line B19); zero if negative

2. Over-recovery: Part III, Line A8, plus carry-forward adjustment from prior years, minus the lesser of

(approved indirect cost rate (4.78%) times Part III, Line B19) or (the highest rate used to

recover costs from any program (5.85%) times Part III, Line B19); zero if positive

D. Preliminary carry-forward adjustment (Line C1 or C2)

E. Optional allocation of negative carry-forward adjustment over more than one year

Where a negative carry-forward adjustment causes the proposed approved rate to fall below zero or would reduce the rate at which

the LEA could recover indirect costs to such an extent that it would cause the LEA significant fiscal harm, the LEA may request that

the carry-forward adjustment be allocated over more than one year. Where allocation of a negative carry-forward adjustment over more

than one year does not resolve a negative rate, the CDE will work with the LEA on a case-by-case basis to establish an approved rate.

Option 1. Preliminary proposed approved rate (Part III, Line D) if entire negative carry-forward

adjustment is applied to the current year calculation:

Option 2. Preliminary proposed approved rate (Part III, Line D) if one-half of negative carry-forward

adjustment is applied to the current year calculation and the remainder

is deferred to one or more future years:

Option 3. Preliminary proposed approved rate (Part III, Line D) if one-third of negative carry-forward

adjustment is applied to the current year calculation and the remainder

is deferred to one or more future years:

LEA request for Option 1, Option 2, or Option 3

F. Carry-forward adjustment used in Part III, Line A9 (Line D minus amount deferred if

Option 2 or Option 3 is selected)

587,949,617.23

4.72%

4.72%

27,751,132.11

(92,075.53)

0.00

0.00

0.00

0.00

not applicable

not applicable

not applicable

1

0.00

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 3 of 5

Printed: 6/14/2022 11:22:00 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified Fresno County

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

2022-23 Budget, July 1 Indirect Cost Rate Worksheet ICR

Page 4 of 5

10621170000000 Form ICR
D8B6Y5A9PJ(2022-23)

Printed: 6/14/2022 11:22:00 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified Fresno County

2022-23 Budget, July 1 Indirect Cost Rate Worksheet Exhibit A - Highest Rate Used

10621170000000 Form ICR
D8B6Y5A9PJ(2022-23)

Approved indirect
cost rate:     4.78%

Highest rate used in any
program:     5.85%

Note: In one or more resources, the rate used is greater than the approved rate.

Fund	Resource

01	3010

01	3182

01	3345

01	3385

01	3410

01	3550

01	4035

01	4203

01	4510

01	5634

01	5810

01	6010

01	6266

01	6387

01	6388

01	6520

01	6537

11	6391

12	6105

13	5310

Eligible Expenditures (Objects 1000-5999 except 4700 & 5100)

8,745,365.99

415,506.57

3,116.89

96,800.81

149,306.90

262,833.00

2,273,226.13

312,178.59

143,138.96

30,302.00

1,137,726.59

931,818.86

1,650,402.57

2,496,030.35

1,487,901.37

98,105.55

2,136,325.00

2,489,535.00

4,791,240.68

9,356,115.22

Indirect Costs
Charged	Rate (Objects       Used 7310 and
7350)

418,032.51     4.78%

14,489.61	3.49%

91.71	2.94%

4,610.19	4.76%

7,301.10	4.89%

12,563.00	4.78%

108,660.00     4.78%

6,187.56	1.98%

6,842.04	4.78%

1,521.00	5.02%

47,833.55	4.20%

41,187.67	4.42%

78,307.02	4.74%

118,785.00     4.76%

87,027.43	5.85%

4,689.45	4.78%

102,117.00     4.78%

114,155.00     4.59%

253,483.95     5.29%

447,222.00     4.78%

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 5 of 5

Printed: 6/14/2022 11:22:00 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified Fresno County

2022-23 Budget, July 1 Lottery Report
L - Lottery Report

10621170000000 Form L
D8B6Y5A9PJ(2022-23)

Description

Object Codes

Lottery: Unrestricted (Resource 1100)
	
Transferred to Other
Resources for Expenditure
	
Lottery: Instructional Materials (Resource 6300)*

Totals
	
A. AMOUNT AVAILABLE FOR THIS FISCAL YEAR
1. Adjusted Beginning Fund
Balance	9791-9795

2. State Lottery Revenue	8560

3. Other Local Revenue	8600-8799

0.00

7,197,138.73

6,018,644.55

2,877,727.81

6,018,644.55

10,074,866.54

0.00

	0.00

0.00

0.00

7,197,138.73

5,722,148.52

304,359.43

1,114,825.02

63,289.41

(7,483.65)
		0.00

0.00
		
4. Transfers from Funds of Lapsed/Reorganized Districts
	
8965

0.00
		
0.00

0.00

16,093,511.09

5,722,148.52

304,359.43

1,114,825.02

5,778,793.23

(7,483.65)
	
5. Contributions from Unrestricted Resources (Total
must be zero)	8980

6. Total Available (Sum Lines A1 through A5)
B. EXPENDITURES AND OTHER FINANCING USES

1. Certificated Salaries	1000-1999

2. Classified Salaries	2000-2999

3. Employee Benefits	3000-3999

4. Books and Supplies	4000-4999

5. a. Services and Other Operating Expenditures
(Resource 1100)	5000-5999

b. Services and Other Operating Expenditures
(Resource 6300)	5000-5999, except 5100, 5710, 5800

c. Duplicating Costs for Instructional Materials
(Resource 6300)	5100, 5710, 5800

6. Capital Outlay	6000-6999

7. Tuition	7100-7199

8. Interagency Transfers Out

a. To Other Districts, County Offices, and
Charter Schools	7211, 7212, 7221, 7222, 7281, 7282

b. To JPAs and All Others	7213, 7223, 7283, 7299

9. Transfers of Indirect Costs	7300-7399

10. Debt Service	7400-7499

11. All Other Financing Uses	7630-7699

12. Total Expenditures and Other Financing Uses (Sum Lines B1 through B11 )
C. ENDING BALANCE (Must
equal Line A6 minus Line B12)	979Z

D. COMMENTS:
Explanation needed for amounts in shaded cells for Resource 6300.

8,896,372.36

0.00

0.00

0.00
		
			5,715,503.82

0.00

180,868.54

0.00

180,868.54
	
	0.00

0.00

0.00

0.00
		0.00
	0.00

0.00

0.00

0.00

	0.00
			0.00
	
	0.00

0.00

7,197,138.73

0.00

0.00

0.00
		0.00

0.00

13,093,511.09

3,000,000.00

5,896,372.36

3,000,000.00

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 1 of 2

Printed: 6/14/2022 11:21:57 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified Fresno County

2022-23 Budget, July 1 Lottery Report
L - Lottery Report

10621170000000 Form L
D8B6Y5A9PJ(2022-23)

Description

Object Codes

Lottery: Unrestricted (Resource 1100)
	
Transferred to Other
Resources for Expenditure
	
Lottery: Instructional Materials (Resource 6300)*

Totals

Data from this report will be used to prepare a report to the Legislature as required by Control Section 24.60 of the Budget Act.

*Pursuant to Government Code Section 8880.4(a)(2)(B) and the definition in Education Code Section 60010(h), Resource 6300 funds are to be used for the purchase of instructional materials only. Any amounts in the shaded cells of this column should be reviewed for appropriateness.

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 2 of 2

Printed: 6/14/2022 11:21:57 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Codes
1000-1999
2000-2999
5000-5999
of Indirect Cos s)
7300-7399

Clovis Unified Fresno County

2022-23 Budget, July 1 Multiyear Projections - General Fund
Unrestricted

10621170000000 Form MYP
D8B6Y5A9PJ(2022-23)

Description	Object
	
2022-23 Budget (Form 01) (A)
	
% Change (Cols. C-A/A) (B)

2023-24 Projection (C)
	
% Change (Cols.
E-C/C) (D)

2024-25 Projection (E)
	
(Enter projections for subsequent years 1 and 2 in Columns C and E;
current year - Column A - is extracted)
A. REVENUES AND OTHER FINANCING SOURCES
1. LCFF/Revenue Limit Sources	8010-8099

2. Federal Revenues	8100-8299

3. Other State Revenues	8300-8599

4. Other Local Revenues	8600-8799

5. Other Financing Sources

a. Transfers In	8900-8929

b. Other Sources	8930-8979

c. Contributions	8980-8999

6. Total (Sum lines A1 thru A5c)

455,232,685.00

4.40%

4.91%

			475,258,994.00
		498,574,746.00
	
	140,056.74
	-100.00%
		0.00%
		
	67,081,876.84
	-61.43%
	25,873,543.00
	0.11%
	25,902,285.00
	
	15,463,769.47
	-0.44%
	15,395,080.00
	0.00%
	15,395,080.00

836,000.00

0.00%

0.00%
		
			836,000.00
		836,000.00
	
	0.00
	0.00%
	1,700,000.00
	0.00%
	1,700,000.00
	
	(60,758,314.49)
	0.72%
	(61,197,363.27)
	6.15%
	(64,963,778.00)
	
	477,996,073.56
	-4.21%
	457,866,253.73
	4.28%
	477,444,333.00
	
B. EXPENDITURES AND OTHER FINANCING USES
						
1. Certificated Salaries

171,378,980.12

183,396,221.12
	
a. Base Salaries

b. Step & Column Adjustment

c. Cost-of-Living Adjustment

d. Other Adjustments

e. Total Certificated Salaries (Sum lines B1a thru B1d)
2. Classified Salaries

a. Base Salaries

b. Step & Column Adjustment

c. Cost-of-Living Adjustment

d. Other Adjustments

e. Total Classified Salaries (Sum lines B2a thru B2d)
3. Employee Benefits	3000-3999

4. Books and Supplies	4000-4999

5. Services and Other Operating Expenditures
6. Capital Outlay	6000-6999

7. Other Outgot(excluding Transfers	7100-7299, 7400-7499

8. Other Outgo - Transfers of Indirect Costs
9. Other Financing Uses

a. Transfers Out	7600-7629

b. Other Uses	7630-7699

10. Other Adjustments (Explain in Section F below)
11. Total (Sum lines B1 thru B10)
						
			2,570,685.00
		2,750,943.00

			9,446,556.00
		2,261,495.00

171,378,980.12
	
7.01%
	
183,396,221.12
	
2.73%
	
188,408,659.12

62,901,124.40

66,703,360.40
	
			943,517.00
		1,000,550.00

			2,858,719.00
		1,364,395.00

62,901,124.40
	
6.04%
	
66,703,360.40

120,054,234.00
	
3.55%
	
69,068,305.40

122,823,610.00
	
	110,143,433.03
	9.00%
		2.31%
		
	82,322,544.50
	-68.67%
	25,789,809.00
	6.99%
	27,592,095.00

27,996,488.42
	
9.11%
	
30,546,755.00
	
1.83%
	
31,106,003.00
	
	413,538.73
	-72.65%
	113,120.80
	0.00%
	113,121.00

1,857,436.00
	
0.29%
	
1,862,797.00
	
0.00%
	
1,862,797.00

(4,258,238.68)
	
-50.84%
	
(2,093,500.00)
	
0.00%
	
(2,093,500.00)

4,671,066.06

-10.59%

4,176,546.00

2.62%

4,285,972.00
	
	0.00
	0.00%
		0.00%

	457,426,372.58
	-5.88%
	430,549,343.32
	2.93%
	443,167,062.52

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 1 of 9

Printed: 6/14/2022 11:22:02 AM Form Last Revised: 6/9/2022 10:55:49 PM -07:00
Submission Number: D8B6Y5A9PJ

Codes
9789
9789
9789

Clovis Unified Fresno County

2022-23 Budget, July 1 Multiyear Projections - General Fund
Unrestricted

10621170000000 Form MYP
D8B6Y5A9PJ(2022-23)

Description	Object
	
2022-23 Budget (Form 01) (A)
	
% Change (Cols. C-A/A) (B)

2023-24 Projection (C)
	
% Change (Cols.
E-C/C) (D)

2024-25 Projection (E)
	
C. NET INCREASE (DECREASE) IN FUND BALANCE
(Line A6 minus line B11)
						
	20,569,700.98
		27,316,910.41
		34,277,270.48
	
D. FUND BALANCE

121,054,730.83

141,624,431.81

168,941,342.22
	
1. Net Beginning Fund Balance (Form 01, line F1e)
2. Ending Fund Balance (Sum lines C and D1)
3. Components of Ending Fund Balance
a. Nonspendable	9710-9719

b. Restricted	9740

c. Committed

1. Stabilization Arrangements	9750

2. Other Commitments	9760

d. Assigned	9780

e. Unassigned/Unappropriated

1. Reserve for Economic Uncertainties
2. Unassigned/Unappropriated	9790

f. Total Components of Ending Fund Balance
(Line D3f must agree with line D2)

141,624,431.81
		
168,941,342.22
		
203,218,612.70

4,941,162.00
					
			4,941,162.00
		4,941,162.00

	

66,485,095.00
					
			56,277,331.00
		57,921,674.00
	
	6,959,205.00
		6,959,205.00
		6,959,205.00
	
	0.00

13,297,019.00

11,255,466.00

11,584,335.00
	
	49,941,950.81
		89,508,178.22
		121,812,236.70

141,624,431.81

168,941,342.22
		
203,218,612.70
	
E. AVAILABLE RESERVES

1. General Fund

a. Stabilization Arrangements	9750

b. Reserve for Economic Uncertainties
c. Unassigned/Unappropriated	9790

(Enter reserve projections for subsequent years 1 and 2
in Columns C and E; current year - Column A - is extracted.)
2. Special Reserve Fund -Noncapital Outlay (Fund 17)
a. Stabilization Arrangements	9750

b. Reserve for Economic Uncertainties
c. Unassigned/Unappropriated	9790

3. Total Available Reserves (Sum lines E1a thru E2c)

66,485,095.00

56,277,331.00

57,921,674.00

13,297,019.00
		
11,255,466.00
		
11,584,335.00
	
	49,941,950.81
		89,508,178.22
		121,812,236.70

						

129,724,064.81
		
157,040,975.22
		
191,318,245.70
	
F. ASSUMPTIONS
				
Please provide below or on a separate attachment, the assumptions used to determine the projections for the first and

second subsequent fiscal years. Further, please include an explanation for any significant expenditure adjustments

projected in lines B1d, B2d, and B10. For additional information, please refer to the Budget Assumptions section of the

SACS Financial Reporting Software User Guide.

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 2 of 9

Printed: 6/14/2022 11:22:02 AM Form Last Revised: 6/9/2022 10:55:49 PM -07:00
Submission Number: D8B6Y5A9PJ

Codes

Clovis Unified Fresno County

2022-23 Budget, July 1 Multiyear Projections - General Fund
Unrestricted

10621170000000 Form MYP
D8B6Y5A9PJ(2022-23)

Description	Object
	
2022-23 Budget (Form 01) (A)
	
% Change (Cols. C-A/A) (B)

2023-24 Projection (C)
	
% Change (Cols.
E-C/C) (D)

2024-25 Projection (E)
	
Projections included in the "adjustments" cell for certificated and classified salaries are the net result of: (1) positions needed due to special ed and general ed enrollment growth; (2) positions added with one-time covid dollars were deemed necessary and will be funded with unrestricted funds when covid dollars are exhausted or expired.

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 3 of 9

Printed: 6/14/2022 11:22:02 AM Form Last Revised: 6/9/2022 10:55:49 PM -07:00
Submission Number: D8B6Y5A9PJ

Codes
1000-1999
2000-2999
5000-5999
of Indirect Cos s)
7300-7399

Clovis Unified Fresno County

2022-23 Budget, July 1 Multiyear Projections - General Fund
Restricted

10621170000000 Form MYP
D8B6Y5A9PJ(2022-23)

Description	Object
	
2022-23 Budget (Form 01) (A)
	
% Change (Cols. C-A/A) (B)
	
2023-24 Projection (C)
	
% Change (Cols.
E-C/C) (D)
	
2024-25 Projection (E)
	
(Enter projections for subsequent years 1 and 2 in Columns C and E;
current year - Column A - is extracted)
A. REVENUES AND OTHER FINANCING SOURCES
1. LCFF/Revenue Limit Sources	8010-8099

2. Federal Revenues	8100-8299

3. Other State Revenues	8300-8599

4. Other Local Revenues	8600-8799

5. Other Financing Sources

a. Transfers In	8900-8929

b. Other Sources	8930-8979

c. Contributions	8980-8999

6. Total (Sum lines A1 thru A5c)

0.00

0.00%

0.00%

						
	75,722,635.07
	-76.81%
	17,560,008.00
	0.00%
	17,560,008.00
	
	70,923,835.68
	-24.74%
	53,378,124.00
	0.11%
	53,437,419.00
	
	19,788.00
	347.12%
	88,476.00
	0.00%
	88,476.00

0.00

0.00%
		
		0.00%
				
	0.00
	0.00%
		0.00%
		
	60,758,314.49
	0.72%
	61,197,363.00
	6.15%
	64,963,778.00
	
	207,424,573.24
	-36.25%
	132,223,971.00
	2.89%
	136,049,681.00
	
B. EXPENDITURES AND OTHER FINANCING USES
						
1. Certificated Salaries

48,481,072.61

37,173,226.61
	
a. Base Salaries

b. Step & Column Adjustment

c. Cost-of-Living Adjustment

d. Other Adjustments

e. Total Certificated Salaries (Sum lines B1a thru B1d)
2. Classified Salaries

a. Base Salaries

b. Step & Column Adjustment

c. Cost-of-Living Adjustment

d. Other Adjustments

e. Total Classified Salaries (Sum lines B2a thru B2d)
3. Employee Benefits	3000-3999

4. Books and Supplies	4000-4999

5. Services and Other Operating Expenditures
6. Capital Outlay	6000-6999

7. Other Outgot(excluding Transfers	7100-7299, 7400-7499

8. Other Outgo - Transfers of Indirect Costs
9. Other Financing Uses

a. Transfers Out	7600-7629

b. Other Uses	7630-7699

10. Other Adjustments (Explain in Section F below)
11. Total (Sum lines B1 thru B10)
						
			727,216.00
		557,598.00

			(12,035,062.00)
		458,392.00

48,481,072.61
	
-23.32%
	
37,173,226.61
	
2.73%
	
38,189,216.61

30,864,980.86

26,624,800.86
	
			462,975.00
		399,372.00

			(4,703,155.00)
		544,601.00

30,864,980.86
	
-13.74%
	
26,624,800.86

48,919,906.53
	
3.55%
	
27,568,773.86

50,048,377.00
	
	58,340,842.56
	-16.15%
		2.31%
		
	45,615,195.03
	-83.93%
	7,328,488.00
	6.99%
	7,840,630.00

14,552,663.62
	
-38.25%
	
8,986,103.00
	
1.83%
	
9,150,617.53
	
	4,082,413.75
	-91.17%
	360,418.00
	0.00%
	360,418.00

20,000.00
	
-26.81%
	
14,639.00
	
0.00%
	
14,639.00

2,667,404.82
	
-81.16%
	
502,667.00
	
0.00%
	
502,667.00

2,800,000.00

-17.37%

2,313,722.00

2.62%

2,374,342.00
	
	0.00
	0.00%
		0.00%

	207,424,573.25
	-36.25%
	132,223,971.00
	2.89%
	136,049,681.00

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 4 of 9

Printed: 6/14/2022 11:22:02 AM Form Last Revised: 6/9/2022 10:55:49 PM -07:00
Submission Number: D8B6Y5A9PJ

Codes
9789
9789
9789

Clovis Unified Fresno County

2022-23 Budget, July 1 Multiyear Projections - General Fund
Restricted

10621170000000 Form MYP
D8B6Y5A9PJ(2022-23)

Description	Object
	
2022-23 Budget (Form 01) (A)
	
% Change (Cols. C-A/A) (B)
	
2023-24 Projection (C)
	
% Change (Cols.
E-C/C) (D)
	
2024-25 Projection (E)
	
C. NET INCREASE (DECREASE) IN FUND BALANCE
(Line A6 minus line B11)
						
	(.01)
		0.00
		0.00
	
D. FUND BALANCE

20,748,773.76

20,748,773.75

20,748,773.75
	
1. Net Beginning Fund Balance (Form 01, line F1e)
2. Ending Fund Balance (Sum lines C and D1)
3. Components of Ending Fund Balance
a. Nonspendable	9710-9719

b. Restricted	9740

c. Committed

1. Stabilization Arrangements	9750

2. Other Commitments	9760

d. Assigned	9780

e. Unassigned/Unappropriated

1. Reserve for Economic Uncertainties
2. Unassigned/Unappropriated	9790

f. Total Components of Ending Fund Balance
(Line D3f must agree with line D2)

20,748,773.75
		
20,748,773.75
		
20,748,773.75

0.00
					
			0.00
		0.00
	
	20,748,773.76
		20,748,773.75
		20,748,773.75

0.00

0.00

0.00

0.00

	(.01)
		0.00
		0.00

20,748,773.75

20,748,773.75

20,748,773.75
	
E. AVAILABLE RESERVES

1. General Fund

a. Stabilization Arrangements	9750

b. Reserve for Economic Uncertainties
c. Unassigned/Unappropriated	9790

(Enter reserve projections for subsequent years 1 and 2
in Columns C and E; current year -Column A - is extracted.)
2. Special Reserve Fund -Noncapital Outlay (Fund 17)
a. Stabilization Arrangements	9750

b. Reserve for Economic Uncertainties
c. Unassigned/Unappropriated	9790

3. Total Available Reserves (Sum lines E1a thru E2c)

0.00

0.00
					
F. ASSUMPTIONS
				
Please provide below or on a separate attachment, the assumptions used to determine the projections for the first and

second subsequent fiscal years. Further, please include an explanation for any significant expenditure adjustments

projected in lines B1d, B2d, and B10. For additional information, please refer to the Budget Assumptions section of the

SACS Financial Reporting Software User Guide.

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 5 of 9

Printed: 6/14/2022 11:22:02 AM Form Last Revised: 6/9/2022 10:55:49 PM -07:00
Submission Number: D8B6Y5A9PJ

Codes

Clovis Unified Fresno County

2022-23 Budget, July 1 Multiyear Projections - General Fund
Restricted

10621170000000 Form MYP
D8B6Y5A9PJ(2022-23)

Description	Object
	
2022-23 Budget (Form 01) (A)
	
% Change (Cols. C-A/A) (B)
	
2023-24 Projection (C)
	
% Change (Cols.
E-C/C) (D)
	
2024-25 Projection (E)
	
Projections in the "adjustments" field for certificated and classified salaries are the net result of: (1) growth positions needed for special education and general education enrollment growth; (2) some of the positions funded out of one-time covid relief funds were determined to be needed ongoing and will be funded with unrestricted dollars when the covid funds are fully expended or expired.

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 6 of 9

Printed: 6/14/2022 11:22:02 AM Form Last Revised: 6/9/2022 10:55:49 PM -07:00
Submission Number: D8B6Y5A9PJ

Clovis Unified Fresno County

2022-23 Budget, July 1 Multiyear Projections - General Fund
Unrestricted_Restricted

10621170000000 Form MYP
D8B6Y5A9PJ(2022-23)

Page 7 of 9
Codes
1000-1999
2000-2999
5000-5999
of Indirect Cos s)
7300-7399

Description	Object
	
2022-23 Budget (Form 01) (A)
	
% Change (Cols. C-A/A) (B)
	
2023-24 Projection (C)
	
% Change (Cols.
E-C/C) (D)
	
2024-25 Projection (E)
	
(Enter projections for subsequent years 1 and 2 in Columns C and E;
current year - Column A - is extracted)
A. REVENUES AND OTHER FINANCING SOURCES
1. LCFF/Revenue Limit Sources	8010-8099

2. Federal Revenues	8100-8299

3. Other State Revenues	8300-8599

4. Other Local Revenues	8600-8799

5. Other Financing Sources

a. Transfers In	8900-8929

b. Other Sources	8930-8979

c. Contributions	8980-8999

6. Total (Sum lines A1 thru A5c)

455,232,685.00

4.40%

4.91%

475,258,994.00

498,574,746.00
	
	75,862,691.81
	-76.85%
	17,560,008.00
	0.00%
	17,560,008.00
	
	138,005,712.52
	-42.57%
	79,251,667.00
	0.11%
	79,339,704.00
	
	15,483,557.47
	0.00%
	15,483,556.00
	0.00%
	15,483,556.00

836,000.00

0.00%

836,000.00

0.00%

836,000.00
	
	0.00
	0.00%
	1,700,000.00
	0.00%
	1,700,000.00
	
	0.00
	0.00%
	(.27)
	-100.00%
	0.00
	
	685,420,646.80
	-13.91%
	590,090,224.73
	3.97%
	613,494,014.00
	
B. EXPENDITURES AND OTHER FINANCING USES
						
1. Certificated Salaries

219,860,052.73

220,569,447.73
	
a. Base Salaries

b. Step & Column Adjustment

c. Cost-of-Living Adjustment

d. Other Adjustments

e. Total Certificated Salaries (Sum lines B1a thru B1d)
2. Classified Salaries

a. Base Salaries

b. Step & Column Adjustment

c. Cost-of-Living Adjustment

d. Other Adjustments

e. Total Classified Salaries (Sum lines B2a thru B2d)
3. Employee Benefits	3000-3999

4. Books and Supplies	4000-4999

5. Services and Other Operating Expenditures
6. Capital Outlay	6000-6999

7. Other Outgot(excluding Transfers	7100-7299, 7400-7499

8. Other Outgo - Transfers of Indirect Costs
9. Other Financing Uses

a. Transfers Out	7600-7629

b. Other Uses	7630-7699

10. Other Adjustments

11. Total (Sum lines B1 thru B10)
						
			3,297,901.00
		3,308,541.00
	
			0.00
		0.00
	
			(2,588,506.00)
		2,719,887.00

219,860,052.73
	
0.32%
	
220,569,447.73
	
2.73%
	
226,597,875.73

93,766,105.26

93,328,161.26
	
			1,406,492.00
		1,399,922.00
	
			0.00
		0.00
	
			(1,844,436.00)
		1,908,996.00

93,766,105.26
	
-0.47%
	
93,328,161.26
	
3.55%
	
96,637,079.26
	
	168,484,275.59
	0.29%
	168,974,140.53
	2.31%
	172,871,987.00
	
	127,937,739.53
	-74.11%
	33,118,297.00
	6.99%
	35,432,725.00

42,549,152.04
	
-7.09%
	
39,532,858.00
	
1.83%
	
40,256,620.53
	
	4,495,952.48
	-89.47%
	473,538.80
	0.00%
	473,539.00

1,877,436.00
	
0.00%
	
1,877,436.00
	
0.00%
	
1,877,436.00

(1,590,833.86)
	
0.00%
	
(1,590,833.00)
	
0.00%
	
(1,590,833.00)

7,471,066.06

-13.13%

6,490,268.00

2.62%

6,660,314.00
	
	0.00
	0.00%
	0.00
	0.00%
	0.00
	
			0.00
		0.00
	
	664,850,945.83
	-15.35%
	562,773,314.32
	2.92%
	579,216,743.52
	
C. NET INCREASE (DECREASE) IN FUND BALANCE
						
California Department of Education	Printed: 6/14/2022 11:22:02 AM SACS Web System                                                                                                                                                                      Form Last Revised: 6/9/2022 10:55:49 PM -07:00 System Version: SACS V1                                                                                                                                                                                 Submission Number: D8B6Y5A9PJ Form Version: 2

Codes
9789
9789
979Z
9789

Clovis Unified Fresno County

2022-23 Budget, July 1 Multiyear Projections - General Fund
Unrestricted_Restricted

10621170000000 Form MYP
D8B6Y5A9PJ(2022-23)

Description	Object
	
2022-23 Budget (Form 01) (A)
	
% Change (Cols. C-A/A) (B)
	
2023-24 Projection (C)
	
% Change (Cols.
E-C/C) (D)
	
2024-25 Projection (E)
	
(Line A6 minus line B11)
	20,569,700.97
		27,316,910.41
		34,277,270.48
	
D. FUND BALANCE

141,803,504.59

162,373,205.56

189,690,115.97
	
1. Net Beginning Fund Balance (Form 01, line F1e)
							
2. Ending Fund Balance (Sum lines C and D1)
3. Components of Ending Fund Balance
a. Nonspendable	9710-9719

b. Restricted	9740

c. Committed

1. Stabilization Arrangements	9750

2. Other Commitments	9760

d. Assigned	9780

e. Unassigned/Unappropriated

1. Reserve for Economic Uncertainties
2. Unassigned/Unappropriated	9790

f. Total Components of Ending Fund Balance
(Line D3f must agree with line D2)
	
162,373,205.56
		
189,690,115.97
		
223,967,386.45

4,941,162.00

4,941,162.00

4,941,162.00
	
	20,748,773.76
		20,748,773.75
		20,748,773.75

66,485,095.00

56,277,331.00

57,921,674.00
	
	6,959,205.00
		6,959,205.00
		6,959,205.00
	
	0.00
		0.00
		0.00

13,297,019.00

11,255,466.00

11,584,335.00
	
	49,941,950.80
		89,508,178.22
		121,812,236.70

162,373,205.56

189,690,115.97

223,967,386.45
	
E. AVAILABLE RESERVES

1. General Fund

a. Stabilization Arrangements	9750

b. Reserve for Economic Uncertainties
c. Unassigned/Unappropriated	9790

d. Negative Restricted Ending Balances
(Negative resources 2000-9999)
2. Special Reserve Fund -Noncapital Outlay (Fund 17)
a. Stabilization Arrangements	9750

b. Reserve for Economic Uncertainties
c. Unassigned/Unappropriated	9790

3. Total Available Reserves - by Amount (Sum lines E1a thru E2c)
4. Total Available Reserves - by Percent (Line E3 divided by Line F3c)

66,485,095.00

56,277,331.00

57,921,674.00

13,297,019.00
		
11,255,466.00
		
11,584,335.00
	
	49,941,950.81
		89,508,178.22
		121,812,236.70

(.01)

0.00

0.00

0.00

0.00

0.00

0.00
		
0.00
		
0.00
	
	0.00
		0.00
		0.00

129,724,064.80
		
157,040,975.22
		
191,318,245.70

19.51%
		
27.90%
		
33.03%
	
F. RECOMMENDED RESERVES

1. Special Education Pass-through Exclusions
For districts that serve as the administrative unit (AU) of a
special education local plan area (SELPA):

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 8 of 9

Printed: 6/14/2022 11:22:02 AM Form Last Revised: 6/9/2022 10:55:49 PM -07:00
Submission Number: D8B6Y5A9PJ

Codes

Clovis Unified Fresno County

2022-23 Budget, July 1 Multiyear Projections - General Fund
Unrestricted_Restricted

10621170000000 Form MYP
D8B6Y5A9PJ(2022-23)

Description	Object
	
2022-23 Budget (Form 01) (A)
	
% Change (Cols. C-A/A) (B)
	
2023-24 Projection (C)
	
% Change (Cols.
E-C/C) (D)
	
2024-25 Projection (E)
	
a. Do you choose to exclude from the reserve calculation
						
the pass-through funds distributed to SELPA members?
	
Yes
		
b. If you are the SELPA AU and are excluding special
education pass-through funds:
1. Enter the name(s) of the SELPA(s):

2. Special education pass-through funds
(Column A: Fund 10, resources 3300-3499, 6500-6540 and 6546,
objects 7211-7213 and 7221-7223; enter projections
for subsequent years 1 and 2 in Columns C and E)
2. District ADA

Used to determine the reserve standard percentage level on line F3d
(Col. A: Form A, Estimated P-2 ADA column, Lines A4 and C4; enter projections)
3. Calculating the Reserves

a. Expenditures and Other Financing Uses (Line B11)
b. Plus: Special Education
Pass-through Funds (Line F1b2, if Line F1a is No)
c. Total Expenditures and Other Financing Uses (Line F3a plus line F3b)
d. Reserve Standard Percentage Level
(Refer to Form 01CS, Criterion 10 for calculation details)
e. Reserve Standard - By Percent (Line F3c times F3d)
f. Reserve Standard - By Amount
(Refer to Form 01CS, Criterion 10 for calculation details)
g. Reserve Standard (Greater of Line F3e or F3f)
h. Available Reserves (Line E3) Meet Reserve Standard (Line F3g)

0.00

40,718.22

40,733.67

41,040.45

664,850,945.83

562,773,314.32

579,216,743.52

0.00
		
0.00
		
0.00

664,850,945.83
		
562,773,314.32
		
579,216,743.52

2.00%

2.00%

2.00%

13,297,018.92
		
11,255,466.29
		
11,584,334.87

0.00

0.00

0.00

13,297,018.92
		
11,255,466.29
		
11,584,334.87

YES
		
YES
		
YES

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 9 of 9

Printed: 6/14/2022 11:22:02 AM Form Last Revised: 6/9/2022 10:55:49 PM -07:00
Submission Number: D8B6Y5A9PJ

Codes
1000-1999
2000-2999
5000-5999
of Indirect Cos s)
7300-7399

Clovis Unified Fresno County

2022-23 Budget, July 1 Multiyear Projections - General Fund
Unrestricted

10621170000000 Form MYP
D8B6Y5A9PJ(2022-23)

Description	Object
	
2022-23 Budget (Form 01) (A)
	
% Change (Cols. C-A/A) (B)

2023-24 Projection (C)
	
% Change (Cols.
E-C/C) (D)

2024-25 Projection (E)
	
(Enter projections for subsequent years 1 and 2 in Columns C and E;
current year - Column A - is extracted)
A. REVENUES AND OTHER FINANCING SOURCES
1. LCFF/Revenue Limit Sources	8010-8099

2. Federal Revenues	8100-8299

3. Other State Revenues	8300-8599

4. Other Local Revenues	8600-8799

5. Other Financing Sources

a. Transfers In	8900-8929

b. Other Sources	8930-8979

c. Contributions	8980-8999

6. Total (Sum lines A1 thru A5c)

455,232,685.00

4.40%

4.91%

			475,258,994.00
		498,574,746.00
	
	140,056.74
	-100.00%
		0.00%
		
	67,081,876.84
	-61.43%
	25,873,543.00
	0.11%
	25,902,285.00
	
	15,463,769.47
	-0.44%
	15,395,080.00
	0.00%
	15,395,080.00

836,000.00

0.00%

0.00%
		
			836,000.00
		836,000.00
	
	0.00
	0.00%
	1,700,000.00
	0.00%
	1,700,000.00
	
	(60,758,314.49)
	0.72%
	(61,197,363.27)
	6.15%
	(64,963,778.00)
	
	477,996,073.56
	-4.21%
	457,866,253.73
	4.28%
	477,444,333.00
	
B. EXPENDITURES AND OTHER FINANCING USES
						
1. Certificated Salaries

171,378,980.12

183,396,221.12
	
a. Base Salaries

b. Step & Column Adjustment

c. Cost-of-Living Adjustment

d. Other Adjustments

e. Total Certificated Salaries (Sum lines B1a thru B1d)
2. Classified Salaries

a. Base Salaries

b. Step & Column Adjustment

c. Cost-of-Living Adjustment

d. Other Adjustments

e. Total Classified Salaries (Sum lines B2a thru B2d)
3. Employee Benefits	3000-3999

4. Books and Supplies	4000-4999

5. Services and Other Operating Expenditures
6. Capital Outlay	6000-6999

7. Other Outgot(excluding Transfers	7100-7299, 7400-7499

8. Other Outgo - Transfers of Indirect Costs
9. Other Financing Uses

a. Transfers Out	7600-7629

b. Other Uses	7630-7699

10. Other Adjustments (Explain in Section F below)
11. Total (Sum lines B1 thru B10)
						
			2,570,685.00
		2,750,943.00

			9,446,556.00
		2,261,495.00

171,378,980.12
	
7.01%
	
183,396,221.12
	
2.73%
	
188,408,659.12

62,901,124.40

66,703,360.40
	
			943,517.00
		1,000,550.00

			2,858,719.00
		1,364,395.00

62,901,124.40
	
6.04%
	
66,703,360.40

120,054,234.00
	
3.55%
	
69,068,305.40

122,823,610.00
	
	110,143,433.03
	9.00%
		2.31%
		
	82,322,544.50
	-68.67%
	25,789,809.00
	6.99%
	27,592,095.00

27,996,488.42
	
9.11%
	
30,546,755.00
	
1.83%
	
31,106,003.00
	
	413,538.73
	-72.65%
	113,120.80
	0.00%
	113,121.00

1,857,436.00
	
0.29%
	
1,862,797.00
	
0.00%
	
1,862,797.00

(4,258,238.68)
	
-50.84%
	
(2,093,500.00)
	
0.00%
	
(2,093,500.00)

4,671,066.06

-10.59%

4,176,546.00

2.62%

4,285,972.00
	
	0.00
	0.00%
		0.00%

	457,426,372.58
	-5.88%
	430,549,343.32
	2.93%
	443,167,062.52

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 1 of 9

Printed: 6/14/2022 11:22:02 AM Form Last Revised: 6/9/2022 10:55:49 PM -07:00
Submission Number: D8B6Y5A9PJ

Codes
9789
9789
9789

Clovis Unified Fresno County

2022-23 Budget, July 1 Multiyear Projections - General Fund
Unrestricted

10621170000000 Form MYP
D8B6Y5A9PJ(2022-23)

Description	Object
	
2022-23 Budget (Form 01) (A)
	
% Change (Cols. C-A/A) (B)

2023-24 Projection (C)
	
% Change (Cols.
E-C/C) (D)

2024-25 Projection (E)
	
C. NET INCREASE (DECREASE) IN FUND BALANCE
(Line A6 minus line B11)
						
	20,569,700.98
		27,316,910.41
		34,277,270.48
	
D. FUND BALANCE

121,054,730.83

141,624,431.81

168,941,342.22
	
1. Net Beginning Fund Balance (Form 01, line F1e)
2. Ending Fund Balance (Sum lines C and D1)
3. Components of Ending Fund Balance
a. Nonspendable	9710-9719

b. Restricted	9740

c. Committed

1. Stabilization Arrangements	9750

2. Other Commitments	9760

d. Assigned	9780

e. Unassigned/Unappropriated

1. Reserve for Economic Uncertainties
2. Unassigned/Unappropriated	9790

f. Total Components of Ending Fund Balance
(Line D3f must agree with line D2)

141,624,431.81
		
168,941,342.22
		
203,218,612.70

4,941,162.00
					
			4,941,162.00
		4,941,162.00

	

66,485,095.00
					
			56,277,331.00
		57,921,674.00
	
	6,959,205.00
		6,959,205.00
		6,959,205.00
	
	0.00

13,297,019.00

11,255,466.00

11,584,335.00
	
	49,941,950.81
		89,508,178.22
		121,812,236.70

141,624,431.81

168,941,342.22
		
203,218,612.70
	
E. AVAILABLE RESERVES

1. General Fund

a. Stabilization Arrangements	9750

b. Reserve for Economic Uncertainties
c. Unassigned/Unappropriated	9790

(Enter reserve projections for subsequent years 1 and 2
in Columns C and E; current year - Column A - is extracted.)
2. Special Reserve Fund -Noncapital Outlay (Fund 17)
a. Stabilization Arrangements	9750

b. Reserve for Economic Uncertainties
c. Unassigned/Unappropriated	9790

3. Total Available Reserves (Sum lines E1a thru E2c)

66,485,095.00

56,277,331.00

57,921,674.00

13,297,019.00
		
11,255,466.00
		
11,584,335.00
	
	49,941,950.81
		89,508,178.22
		121,812,236.70

						

129,724,064.81
		
157,040,975.22
		
191,318,245.70
	
F. ASSUMPTIONS
				
Please provide below or on a separate attachment, the assumptions used to determine the projections for the first and

second subsequent fiscal years. Further, please include an explanation for any significant expenditure adjustments

projected in lines B1d, B2d, and B10. For additional information, please refer to the Budget Assumptions section of the

SACS Financial Reporting Software User Guide.

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 2 of 9

Printed: 6/14/2022 11:22:02 AM Form Last Revised: 6/9/2022 10:55:49 PM -07:00
Submission Number: D8B6Y5A9PJ

Codes

Clovis Unified Fresno County

2022-23 Budget, July 1 Multiyear Projections - General Fund
Unrestricted

10621170000000 Form MYP
D8B6Y5A9PJ(2022-23)

Description	Object
	
2022-23 Budget (Form 01) (A)
	
% Change (Cols. C-A/A) (B)

2023-24 Projection (C)
	
% Change (Cols.
E-C/C) (D)

2024-25 Projection (E)
	
Projections included in the "adjustments" cell for certificated and classified salaries are the net result of: (1) positions needed due to special ed and general ed enrollment growth; (2) positions added with one-time covid dollars were deemed necessary and will be funded with unrestricted funds when covid dollars are exhausted or expired.

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 3 of 9

Printed: 6/14/2022 11:22:02 AM Form Last Revised: 6/9/2022 10:55:49 PM -07:00
Submission Number: D8B6Y5A9PJ

Codes
1000-1999
2000-2999
5000-5999
of Indirect Cos s)
7300-7399

Clovis Unified Fresno County

2022-23 Budget, July 1 Multiyear Projections - General Fund
Restricted

10621170000000 Form MYP
D8B6Y5A9PJ(2022-23)

Description	Object
	
2022-23 Budget (Form 01) (A)
	
% Change (Cols. C-A/A) (B)
	
2023-24 Projection (C)
	
% Change (Cols.
E-C/C) (D)
	
2024-25 Projection (E)
	
(Enter projections for subsequent years 1 and 2 in Columns C and E;
current year - Column A - is extracted)
A. REVENUES AND OTHER FINANCING SOURCES
1. LCFF/Revenue Limit Sources	8010-8099

2. Federal Revenues	8100-8299

3. Other State Revenues	8300-8599

4. Other Local Revenues	8600-8799

5. Other Financing Sources

a. Transfers In	8900-8929

b. Other Sources	8930-8979

c. Contributions	8980-8999

6. Total (Sum lines A1 thru A5c)

0.00

0.00%

0.00%

						
	75,722,635.07
	-76.81%
	17,560,008.00
	0.00%
	17,560,008.00
	
	70,923,835.68
	-24.74%
	53,378,124.00
	0.11%
	53,437,419.00
	
	19,788.00
	347.12%
	88,476.00
	0.00%
	88,476.00

0.00

0.00%
		
		0.00%
				
	0.00
	0.00%
		0.00%
		
	60,758,314.49
	0.72%
	61,197,363.00
	6.15%
	64,963,778.00
	
	207,424,573.24
	-36.25%
	132,223,971.00
	2.89%
	136,049,681.00
	
B. EXPENDITURES AND OTHER FINANCING USES
						
1. Certificated Salaries

48,481,072.61

37,173,226.61
	
a. Base Salaries

b. Step & Column Adjustment

c. Cost-of-Living Adjustment

d. Other Adjustments

e. Total Certificated Salaries (Sum lines B1a thru B1d)
2. Classified Salaries

a. Base Salaries

b. Step & Column Adjustment

c. Cost-of-Living Adjustment

d. Other Adjustments

e. Total Classified Salaries (Sum lines B2a thru B2d)
3. Employee Benefits	3000-3999

4. Books and Supplies	4000-4999

5. Services and Other Operating Expenditures
6. Capital Outlay	6000-6999

7. Other Outgot(excluding Transfers	7100-7299, 7400-7499

8. Other Outgo - Transfers of Indirect Costs
9. Other Financing Uses

a. Transfers Out	7600-7629

b. Other Uses	7630-7699

10. Other Adjustments (Explain in Section F below)
11. Total (Sum lines B1 thru B10)
						
			727,216.00
		557,598.00

			(12,035,062.00)
		458,392.00

48,481,072.61
	
-23.32%
	
37,173,226.61
	
2.73%
	
38,189,216.61

30,864,980.86

26,624,800.86
	
			462,975.00
		399,372.00

			(4,703,155.00)
		544,601.00

30,864,980.86
	
-13.74%
	
26,624,800.86

48,919,906.53
	
3.55%
	
27,568,773.86

50,048,377.00
	
	58,340,842.56
	-16.15%
		2.31%
		
	45,615,195.03
	-83.93%
	7,328,488.00
	6.99%
	7,840,630.00

14,552,663.62
	
-38.25%
	
8,986,103.00
	
1.83%
	
9,150,617.53
	
	4,082,413.75
	-91.17%
	360,418.00
	0.00%
	360,418.00

20,000.00
	
-26.81%
	
14,639.00
	
0.00%
	
14,639.00

2,667,404.82
	
-81.16%
	
502,667.00
	
0.00%
	
502,667.00

2,800,000.00

-17.37%

2,313,722.00

2.62%

2,374,342.00
	
	0.00
	0.00%
		0.00%

	207,424,573.25
	-36.25%
	132,223,971.00
	2.89%
	136,049,681.00

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 4 of 9

Printed: 6/14/2022 11:22:02 AM Form Last Revised: 6/9/2022 10:55:49 PM -07:00
Submission Number: D8B6Y5A9PJ

Codes
9789
9789
9789

Clovis Unified Fresno County

2022-23 Budget, July 1 Multiyear Projections - General Fund
Restricted

10621170000000 Form MYP
D8B6Y5A9PJ(2022-23)

Description	Object
	
2022-23 Budget (Form 01) (A)
	
% Change (Cols. C-A/A) (B)
	
2023-24 Projection (C)
	
% Change (Cols.
E-C/C) (D)
	
2024-25 Projection (E)
	
C. NET INCREASE (DECREASE) IN FUND BALANCE
(Line A6 minus line B11)
						
	(.01)
		0.00
		0.00
	
D. FUND BALANCE

20,748,773.76

20,748,773.75

20,748,773.75
	
1. Net Beginning Fund Balance (Form 01, line F1e)
2. Ending Fund Balance (Sum lines C and D1)
3. Components of Ending Fund Balance
a. Nonspendable	9710-9719

b. Restricted	9740

c. Committed

1. Stabilization Arrangements	9750

2. Other Commitments	9760

d. Assigned	9780

e. Unassigned/Unappropriated

1. Reserve for Economic Uncertainties
2. Unassigned/Unappropriated	9790

f. Total Components of Ending Fund Balance
(Line D3f must agree with line D2)

20,748,773.75
		
20,748,773.75
		
20,748,773.75

0.00
					
			0.00
		0.00
	
	20,748,773.76
		20,748,773.75
		20,748,773.75

0.00

0.00

0.00

0.00

	(.01)
		0.00
		0.00

20,748,773.75

20,748,773.75

20,748,773.75
	
E. AVAILABLE RESERVES

1. General Fund

a. Stabilization Arrangements	9750

b. Reserve for Economic Uncertainties
c. Unassigned/Unappropriated	9790

(Enter reserve projections for subsequent years 1 and 2
in Columns C and E; current year -Column A - is extracted.)
2. Special Reserve Fund -Noncapital Outlay (Fund 17)
a. Stabilization Arrangements	9750

b. Reserve for Economic Uncertainties
c. Unassigned/Unappropriated	9790

3. Total Available Reserves (Sum lines E1a thru E2c)

0.00

0.00
					
F. ASSUMPTIONS
				
Please provide below or on a separate attachment, the assumptions used to determine the projections for the first and

second subsequent fiscal years. Further, please include an explanation for any significant expenditure adjustments

projected in lines B1d, B2d, and B10. For additional information, please refer to the Budget Assumptions section of the

SACS Financial Reporting Software User Guide.

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 5 of 9

Printed: 6/14/2022 11:22:02 AM Form Last Revised: 6/9/2022 10:55:49 PM -07:00
Submission Number: D8B6Y5A9PJ

Codes

Clovis Unified Fresno County

2022-23 Budget, July 1 Multiyear Projections - General Fund
Restricted

10621170000000 Form MYP
D8B6Y5A9PJ(2022-23)

Description	Object
	
2022-23 Budget (Form 01) (A)
	
% Change (Cols. C-A/A) (B)
	
2023-24 Projection (C)
	
% Change (Cols.
E-C/C) (D)
	
2024-25 Projection (E)
	
Projections in the "adjustments" field for certificated and classified salaries are the net result of: (1) growth positions needed for special education and general education enrollment growth; (2) some of the positions funded out of one-time covid relief funds were determined to be needed ongoing and will be funded with unrestricted dollars when the covid funds are fully expended or expired.

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 6 of 9

Printed: 6/14/2022 11:22:02 AM Form Last Revised: 6/9/2022 10:55:49 PM -07:00
Submission Number: D8B6Y5A9PJ

Clovis Unified Fresno County

2022-23 Budget, July 1 Multiyear Projections - General Fund
Unrestricted_Restricted

10621170000000 Form MYP
D8B6Y5A9PJ(2022-23)

Page 7 of 9
Codes
1000-1999
2000-2999
5000-5999
of Indirect Cos s)
7300-7399

Description	Object
	
2022-23 Budget (Form 01) (A)
	
% Change (Cols. C-A/A) (B)
	
2023-24 Projection (C)
	
% Change (Cols.
E-C/C) (D)
	
2024-25 Projection (E)
	
(Enter projections for subsequent years 1 and 2 in Columns C and E;
current year - Column A - is extracted)
A. REVENUES AND OTHER FINANCING SOURCES
1. LCFF/Revenue Limit Sources	8010-8099

2. Federal Revenues	8100-8299

3. Other State Revenues	8300-8599

4. Other Local Revenues	8600-8799

5. Other Financing Sources

a. Transfers In	8900-8929

b. Other Sources	8930-8979

c. Contributions	8980-8999

6. Total (Sum lines A1 thru A5c)

455,232,685.00

4.40%

4.91%

475,258,994.00

498,574,746.00
	
	75,862,691.81
	-76.85%
	17,560,008.00
	0.00%
	17,560,008.00
	
	138,005,712.52
	-42.57%
	79,251,667.00
	0.11%
	79,339,704.00
	
	15,483,557.47
	0.00%
	15,483,556.00
	0.00%
	15,483,556.00

836,000.00

0.00%

836,000.00

0.00%

836,000.00
	
	0.00
	0.00%
	1,700,000.00
	0.00%
	1,700,000.00
	
	0.00
	0.00%
	(.27)
	-100.00%
	0.00
	
	685,420,646.80
	-13.91%
	590,090,224.73
	3.97%
	613,494,014.00
	
B. EXPENDITURES AND OTHER FINANCING USES
						
1. Certificated Salaries

219,860,052.73

220,569,447.73
	
a. Base Salaries

b. Step & Column Adjustment

c. Cost-of-Living Adjustment

d. Other Adjustments

e. Total Certificated Salaries (Sum lines B1a thru B1d)
2. Classified Salaries

a. Base Salaries

b. Step & Column Adjustment

c. Cost-of-Living Adjustment

d. Other Adjustments

e. Total Classified Salaries (Sum lines B2a thru B2d)
3. Employee Benefits	3000-3999

4. Books and Supplies	4000-4999

5. Services and Other Operating Expenditures
6. Capital Outlay	6000-6999

7. Other Outgot(excluding Transfers	7100-7299, 7400-7499

8. Other Outgo - Transfers of Indirect Costs
9. Other Financing Uses

a. Transfers Out	7600-7629

b. Other Uses	7630-7699

10. Other Adjustments

11. Total (Sum lines B1 thru B10)
						
			3,297,901.00
		3,308,541.00
	
			0.00
		0.00
	
			(2,588,506.00)
		2,719,887.00

219,860,052.73
	
0.32%
	
220,569,447.73
	
2.73%
	
226,597,875.73

93,766,105.26

93,328,161.26
	
			1,406,492.00
		1,399,922.00
	
			0.00
		0.00
	
			(1,844,436.00)
		1,908,996.00

93,766,105.26
	
-0.47%
	
93,328,161.26
	
3.55%
	
96,637,079.26
	
	168,484,275.59
	0.29%
	168,974,140.53
	2.31%
	172,871,987.00
	
	127,937,739.53
	-74.11%
	33,118,297.00
	6.99%
	35,432,725.00

42,549,152.04
	
-7.09%
	
39,532,858.00
	
1.83%
	
40,256,620.53
	
	4,495,952.48
	-89.47%
	473,538.80
	0.00%
	473,539.00

1,877,436.00
	
0.00%
	
1,877,436.00
	
0.00%
	
1,877,436.00

(1,590,833.86)
	
0.00%
	
(1,590,833.00)
	
0.00%
	
(1,590,833.00)

7,471,066.06

-13.13%

6,490,268.00

2.62%

6,660,314.00
	
	0.00
	0.00%
	0.00
	0.00%
	0.00
	
			0.00
		0.00
	
	664,850,945.83
	-15.35%
	562,773,314.32
	2.92%
	579,216,743.52
	
C. NET INCREASE (DECREASE) IN FUND BALANCE
						
California Department of Education	Printed: 6/14/2022 11:22:02 AM SACS Web System                                                                                                                                                                      Form Last Revised: 6/9/2022 10:55:49 PM -07:00 System Version: SACS V1                                                                                                                                                                                 Submission Number: D8B6Y5A9PJ Form Version: 2

Codes
9789
9789
979Z
9789

Clovis Unified Fresno County

2022-23 Budget, July 1 Multiyear Projections - General Fund
Unrestricted_Restricted

10621170000000 Form MYP
D8B6Y5A9PJ(2022-23)

Description	Object
	
2022-23 Budget (Form 01) (A)
	
% Change (Cols. C-A/A) (B)
	
2023-24 Projection (C)
	
% Change (Cols.
E-C/C) (D)
	
2024-25 Projection (E)
	
(Line A6 minus line B11)
	20,569,700.97
		27,316,910.41
		34,277,270.48
	
D. FUND BALANCE

141,803,504.59

162,373,205.56

189,690,115.97
	
1. Net Beginning Fund Balance (Form 01, line F1e)
							
2. Ending Fund Balance (Sum lines C and D1)
3. Components of Ending Fund Balance
a. Nonspendable	9710-9719

b. Restricted	9740

c. Committed

1. Stabilization Arrangements	9750

2. Other Commitments	9760

d. Assigned	9780

e. Unassigned/Unappropriated

1. Reserve for Economic Uncertainties
2. Unassigned/Unappropriated	9790

f. Total Components of Ending Fund Balance
(Line D3f must agree with line D2)
	
162,373,205.56
		
189,690,115.97
		
223,967,386.45

4,941,162.00

4,941,162.00

4,941,162.00
	
	20,748,773.76
		20,748,773.75
		20,748,773.75

66,485,095.00

56,277,331.00

57,921,674.00
	
	6,959,205.00
		6,959,205.00
		6,959,205.00
	
	0.00
		0.00
		0.00

13,297,019.00

11,255,466.00

11,584,335.00
	
	49,941,950.80
		89,508,178.22
		121,812,236.70

162,373,205.56

189,690,115.97

223,967,386.45
	
E. AVAILABLE RESERVES

1. General Fund

a. Stabilization Arrangements	9750

b. Reserve for Economic Uncertainties
c. Unassigned/Unappropriated	9790

d. Negative Restricted Ending Balances
(Negative resources 2000-9999)
2. Special Reserve Fund -Noncapital Outlay (Fund 17)
a. Stabilization Arrangements	9750

b. Reserve for Economic Uncertainties
c. Unassigned/Unappropriated	9790

3. Total Available Reserves - by Amount (Sum lines E1a thru E2c)
4. Total Available Reserves - by Percent (Line E3 divided by Line F3c)

66,485,095.00

56,277,331.00

57,921,674.00

13,297,019.00
		
11,255,466.00
		
11,584,335.00
	
	49,941,950.81
		89,508,178.22
		121,812,236.70

(.01)

0.00

0.00

0.00

0.00

0.00

0.00
		
0.00
		
0.00
	
	0.00
		0.00
		0.00

129,724,064.80
		
157,040,975.22
		
191,318,245.70

19.51%
		
27.90%
		
33.03%
	
F. RECOMMENDED RESERVES

1. Special Education Pass-through Exclusions
For districts that serve as the administrative unit (AU) of a
special education local plan area (SELPA):

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 8 of 9

Printed: 6/14/2022 11:22:02 AM Form Last Revised: 6/9/2022 10:55:49 PM -07:00
Submission Number: D8B6Y5A9PJ

Codes

Clovis Unified Fresno County

2022-23 Budget, July 1 Multiyear Projections - General Fund
Unrestricted_Restricted

10621170000000 Form MYP
D8B6Y5A9PJ(2022-23)

Description	Object
	
2022-23 Budget (Form 01) (A)
	
% Change (Cols. C-A/A) (B)
	
2023-24 Projection (C)
	
% Change (Cols.
E-C/C) (D)
	
2024-25 Projection (E)
	
a. Do you choose to exclude from the reserve calculation
						
the pass-through funds distributed to SELPA members?
	
Yes
		
b. If you are the SELPA AU and are excluding special
education pass-through funds:
1. Enter the name(s) of the SELPA(s):

2. Special education pass-through funds
(Column A: Fund 10, resources 3300-3499, 6500-6540 and 6546,
objects 7211-7213 and 7221-7223; enter projections
for subsequent years 1 and 2 in Columns C and E)
2. District ADA

Used to determine the reserve standard percentage level on line F3d
(Col. A: Form A, Estimated P-2 ADA column, Lines A4 and C4; enter projections)
3. Calculating the Reserves

a. Expenditures and Other Financing Uses (Line B11)
b. Plus: Special Education
Pass-through Funds (Line F1b2, if Line F1a is No)
c. Total Expenditures and Other Financing Uses (Line F3a plus line F3b)
d. Reserve Standard Percentage Level
(Refer to Form 01CS, Criterion 10 for calculation details)
e. Reserve Standard - By Percent (Line F3c times F3d)
f. Reserve Standard - By Amount
(Refer to Form 01CS, Criterion 10 for calculation details)
g. Reserve Standard (Greater of Line F3e or F3f)
h. Available Reserves (Line E3) Meet Reserve Standard (Line F3g)

0.00

40,718.22

40,733.67

41,040.45

664,850,945.83

562,773,314.32

579,216,743.52

0.00
		
0.00
		
0.00

664,850,945.83
		
562,773,314.32
		
579,216,743.52

2.00%

2.00%

2.00%

13,297,018.92
		
11,255,466.29
		
11,584,334.87

0.00

0.00

0.00

13,297,018.92
		
11,255,466.29
		
11,584,334.87

YES
		
YES
		
YES

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 9 of 9

Printed: 6/14/2022 11:22:02 AM Form Last Revised: 6/9/2022 10:55:49 PM -07:00
Submission Number: D8B6Y5A9PJ

B.
C.
G.
J.
K.
N.

Clovis Unified Fresno County

2022-23 Budget, July 1
Special Education Revenue Allocations SEA

10621170000000 Form SEA
D8B6Y5A9PJ(2022-23)

Description
	
2021-22 Actual
	
2022-23 Budget
	
% Diff.
	
SELPA Name: (FB)

0.00%
	
Date allocation plan approved by SELPA governance:
					
I. TOTAL SELPA REVENUES

A.     Base Plus Taxes and Excess ERAF

1. Base Apportionment

2. Local Special Education Property Taxes
3. Applicable Excess ERAF

4. Total Base Apportionment, Taxes, and Excess ERAF
Program Specialist/Regionalized Services Apportionment
Program Specialist/Regionalized Services for NSS Apportionment
D.     Low Incidence Apportionment

E.     Out of Home Care Apportionment

Extraordinary Cost Pool for
F.     NPS/LCI and NSS Mental Health Services Apportionment
Adjustment for NSS with Declining Enrollment
Grand Total Apportionment, Taxes H.     and Excess ERAF (Sum lines A4
through G)

I.     Mental Health Apportionment

Federal IDEA Local Assistance Grants - Preschool
Federal IDEA - Section 619 Preschool
L.     Other Federal Discretionary Grants

M.     Other Adjustments

Total SELPA Revenues (Sum lines H through M)

0.00%
	
			0.00%

0.00
	
0.00
	
0.00%

0.00%

0.00%
	
			0.00%
	
			0.00%

0.00%

0.00%

0.00

0.00

0.00%
	
			0.00%

0.00%

			
0.00%
	
			0.00%
	
			0.00%

0.00
	
0.00
	
0.00%
	
II. ALLOCATION TO SELPA MEMBERS

Clovis Unified (FB00)	0.0%

Total Allocations (Sum all lines in Section II) (Amount must equal Line I.N )
	
0.00
	
0.00
	
Preparer Name:

Title:

Phone:

0.00%

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 2

Page 1 of 1

Printed: 6/14/2022 11:22:02 AM Form Last Revised: 6/7/2022 2:18:53 AM -07:00
Submission Number: D8B6Y5A9PJ

close)

Clovis Unified Fresno County

2022-23 Budget, July 1
Special Education Revenue Allocations Setup (SELPA Selection) SEAS

10621170000000 Form SEAS
D8B6Y5A9PJ(2022-23)

Current LEA:	10-62117-0000000 Clovis Unified
	
Selected SELPA:	FB	(Enter a SELPA ID from the list below then save and
	
POTENTIAL SELPAS FOR THIS LEA	DATE APPROVED

ID	SELPA-TITLE	(from Form SEA)

FB

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 1

Clovis Unified

Page 1 of 1

Printed: 6/14/2022 11:21:58 AM Form Last Revised: 6/7/2022 2:18:08 AM -07:00
Submission Number: D8B6Y5A9PJ

Clovis Unified Fresno County

2022-23 Budget, July 1 Summary of Interfund Activities - Budget

10621170000000 Form SIAB
D8B6Y5A9PJ(2022-23)

Description
	
Direct Costs -Interfund Transfers In 5750

Transfers Out 5750
	
Indirect Costs -Interfund Transfers In 7350

Transfers Out 7350
	
Interfund Transfers In 8900-8929
	
Interfund Transfers Out 7600-7629
	
Due From Other Funds 9310
	
Due To Other Funds 9610
	
01 GENERAL FUND

Expenditure Detail

Other Sources/Uses Detail
Fund Reconciliation

08 STUDENT ACTIVITY SPECIAL REVENUE FUND
Expenditure Detail

Other Sources/Uses Detail

0.00

(409,626.96)

0.00

(1,590,833.86)

7,471,066.06

0.00
				
836,000.00

0.00

0.00

0.00

0.00
						
		0.00

5,050.00

0.00

134,480.00

0.00
					
Fund Reconciliation

09 CHARTER SCHOOLS SPECIAL REVENUE FUND
Expenditure Detail

Other Sources/Uses Detail
Fund Reconciliation

10 SPECIAL EDUCATION PASS-THROUGH FUND
Expenditure Detail

Other Sources/Uses Detail
Fund Reconciliation

11 ADULT EDUCATION FUND
Expenditure Detail

Other Sources/Uses Detail
Fund Reconciliation

12 CHILD DEVELOPMENT FUND
Expenditure Detail

Other Sources/Uses Detail
Fund Reconciliation

13 CAFETERIA SPECIAL REVENUE FUND
Expenditure Detail

Other Sources/Uses Detail
Fund Reconciliation

14 DEFERRED MAINTENANCE FUND
Expenditure Detail

Other Sources/Uses Detail
Fund Reconciliation

0.00

0.00

									

5,050.00

0.00

126,108.00

0.00

846,880.00

0.00

370,576.96

0.00

833,312.86

0.00

0.00

0.00

26,450.00

0.00

496,933.00

0.00

0.00

0.00

0.00

0.00

2,800,000.00

0.00

									

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 1

Page 1 of 5

Printed: 6/14/2022 11:21:56 AM Form Last Revised: 6/7/2022 2:19:19 AM -07:00
Submission Number: D8B6Y5A9PJ

Clovis Unified Fresno County

2022-23 Budget, July 1 Summary of Interfund Activities - Budget

10621170000000 Form SIAB
D8B6Y5A9PJ(2022-23)

Description
	
Direct Costs -Interfund Transfers In 5750

Transfers Out 5750
	
Indirect Costs -Interfund Transfers In 7350

Transfers Out 7350
	
Interfund Transfers In 8900-8929
	
Interfund Transfers Out 7600-7629
	
Due From Other Funds 9310
	
Due To Other Funds 9610
	
15 PUPIL TRANSPORTATION EQUIPMENT FUND
Expenditure Detail

Other Sources/Uses Detail

0.00
								
		0.00

0.00

0.00

Fund Reconciliation

17 SPECIAL RESERVE FUND FOR OTHER THAN CAPITAL OUTLAY
Expenditure Detail

Other Sources/Uses Detail
Fund Reconciliation

18 SCHOOL BUS EMISSIONS REDUCTION FUND
Expenditure Detail

Other Sources/Uses Detail
Fund Reconciliation

19 FOUNDATION SPECIAL REVENUE FUND
Expenditure Detail

Other Sources/Uses Detail
Fund Reconciliation

20 SPECIAL RESERVE FUND FOR POSTEMPLOYMENT BENEFITS
Expenditure Detail

Other Sources/Uses Detail
Fund Reconciliation

21 BUILDING FUND

Expenditure Detail

Other Sources/Uses Detail
Fund Reconciliation

25 CAPITAL FACILITIES FUND
Expenditure Detail

Other Sources/Uses Detail
Fund Reconciliation

30 STATE SCHOOL BUILDING LEASE/PURCHASE FUND
Expenditure Detail

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

					

0.00

0.00

0.00

0.00

416,775.00

500,000.00

0.00

0.00

0.00

336,000.00

0.00

0.00

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 1

Page 2 of 5

Printed: 6/14/2022 11:21:56 AM Form Last Revised: 6/7/2022 2:19:19 AM -07:00
Submission Number: D8B6Y5A9PJ

Clovis Unified Fresno County

2022-23 Budget, July 1 Summary of Interfund Activities - Budget

10621170000000 Form SIAB
D8B6Y5A9PJ(2022-23)

Page 3 of 5

Description
	
Direct Costs -Interfund Transfers In 5750

Transfers Out 5750
	
Indirect Costs -Interfund Transfers In 7350

Transfers Out 7350
	
Interfund Transfers In 8900-8929
	
Interfund Transfers Out 7600-7629
	
Due From Other Funds 9310
	
Due To Other Funds 9610
	
Other Sources/Uses Detail
Fund Reconciliation

35 COUNTY SCHOOL FACILITIES FUND
					
0.00
	
0.00

0.00

0.00

0.00

0.00
								
Expenditure Detail

Other Sources/Uses Detail
Fund Reconciliation

40 SPECIAL RESERVE FUND FOR CAPITAL OUTLAY PROJECTS
Expenditure Detail

Other Sources/Uses Detail
Fund Reconciliation

49 CAP PROJ FUND FOR BLENDED COMPONENT UNITS
Expenditure Detail

Other Sources/Uses Detail
Fund Reconciliation

51 BOND INTEREST AND REDEMPTION FUND
Expenditure Detail

Other Sources/Uses Detail
Fund Reconciliation

52 DEBT SVC FUND FOR BLENDED COMPONENT UNITS
Expenditure Detail

Other Sources/Uses Detail
Fund Reconciliation

53 TAX OVERRIDE FUND

Expenditure Detail

Other Sources/Uses Detail
Fund Reconciliation

56 DEBT SERVICE FUND

Expenditure Detail

Other Sources/Uses Detail
Fund Reconciliation

57 FOUNDATION PERMANENT FUND
Expenditure Detail

Other Sources/Uses Detail

0.00

0.00

3,407,411.06

0.00

0.00

0.00

0.00

0.00

					

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

California Department of Education	Printed: 6/14/2022 11:21:56 AM SACS Web System                                                                                                                                                                        Form Last Revised: 6/7/2022 2:19:19 AM -07:00 System Version: SACS V1                                                                                                                                                                                 Submission Number: D8B6Y5A9PJ Form Version: 1

Clovis Unified Fresno County

2022-23 Budget, July 1 Summary of Interfund Activities - Budget

10621170000000 Form SIAB
D8B6Y5A9PJ(2022-23)

Description
	
Direct Costs -Interfund Transfers In 5750

Transfers Out 5750
	
Indirect Costs -Interfund Transfers In 7350

Transfers Out 7350
	
Interfund Transfers In 8900-8929
	
Interfund Transfers Out 7600-7629
	
Due From Other Funds 9310
	
Due To Other Funds 9610
	
Fund Reconciliation

61 CAFETERIA ENTERPRISE FUND
Expenditure Detail

Other Sources/Uses Detail
Fund Reconciliation

0.00

0.00

0.00

0.00

0.00

0.00

									
62 CHARTER SCHOOLS ENTERPRISE FUND
Expenditure Detail

0.00

0.00

0.00

0.00

0.00
			
	0.00
								
Other Sources/Uses Detail
Fund Reconciliation

63 OTHER ENTERPRISE FUND
Expenditure Detail

Other Sources/Uses Detail
Fund Reconciliation

66 WAREHOUSE REVOLVING FUND
Expenditure Detail

Other Sources/Uses Detail
Fund Reconciliation

67 SELF-INSURANCE FUND
Expenditure Detail

Other Sources/Uses Detail
Fund Reconciliation

71 RETIREE BENEFIT FUND
Expenditure Detail

Other Sources/Uses Detail
Fund Reconciliation

73 FOUNDATION PRIVATE-PURPOSE TRUST FUND
Expenditure Detail

Other Sources/Uses Detail
Fund Reconciliation

76 WARRANT/PASS-THROUGH FUND
Expenditure Detail

Other Sources/Uses Detail
Fund Reconciliation

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

2,500.00

0.00

0.00

0.00

					

0.00

0.00

0.00

0.00

									

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 1

Page 4 of 5

Printed: 6/14/2022 11:21:56 AM Form Last Revised: 6/7/2022 2:19:19 AM -07:00
Submission Number: D8B6Y5A9PJ

Clovis Unified Fresno County

2022-23 Budget, July 1 Summary of Interfund Activities - Budget

10621170000000 Form SIAB
D8B6Y5A9PJ(2022-23)

Description
	
Direct Costs -Interfund Transfers In 5750

Transfers Out 5750
	
Indirect Costs -Interfund Transfers In 7350

Transfers Out 7350
	
Interfund Transfers In 8900-8929
	
Interfund Transfers Out 7600-7629
	
Due From Other Funds 9310
	
Due To Other Funds 9610
	
95 STUDENT BODY FUND
									
Expenditure Detail

Other Sources/Uses Detail
Fund Reconciliation
									
TOTALS
	409,626.96
	(409,626.96)
	1,590,833.86
	(1,590,833.86)
	8,307,066.06
	8,307,066.06

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 1

Page 5 of 5

Printed: 6/14/2022 11:21:56 AM Form Last Revised: 6/7/2022 2:19:19 AM -07:00
Submission Number: D8B6Y5A9PJ

Clovis Unified Fresno County

2022-23 Budget, July 1 Summary of Interfund Activities - Actuals

10621170000000 Form SIAA
D8B6Y5A9PJ(2022-23)

Description
	
Direct Costs - Interfund
	
Indirect Costs - Interfund

Interfund Transfers In 8900-8929
	
Interfund Transfers Out
7600-7629
	
Due From Other Funds 9310
	
Due To Other Funds 9610

Transfers In 5750
	
Transfers Out 5750
	Transfers In 7350
	Transfers Out 7350
					
01 GENERAL FUND

Expenditure Detail

Other Sources/Uses Detail
Fund Reconciliation

08 STUDENT ACTIVITY SPECIAL REVENUE FUND
Expenditure Detail

Other Sources/Uses Detail
Fund Reconciliation

09 CHARTER SCHOOLS SPECIAL REVENUE FUND
Expenditure Detail

Other Sources/Uses Detail
Fund Reconciliation

10 SPECIAL EDUCATION PASS-THROUGH FUND
Expenditure Detail

Other Sources/Uses Detail
Fund Reconciliation

11 ADULT EDUCATION FUND
Expenditure Detail

Other Sources/Uses Detail
Fund Reconciliation

12 CHILD DEVELOPMENT FUND
Expenditure Detail

Other Sources/Uses Detail
Fund Reconciliation

13 CAFETERIA SPECIAL REVENUE FUND
Expenditure Detail

Other Sources/Uses Detail
Fund Reconciliation

14 DEFERRED MAINTENANCE FUND
Expenditure Detail

Other Sources/Uses Detail
Fund Reconciliation

0.00

(136,023.54)

0.00

(1,337,130.40)

836,000.00

10,125,158.29

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

5,050.00

0.00

108,360.00

0.00

0.00

0.00

0.00

0.00

									

0.00

0.00

4,692.90

0.00

114,155.00

0.00

846,880.00

0.00

0.00

0.00

376,652.80

0.00

667,393.40

0.00

0.00

0.00

0.00

0.00

0.00

(253,550.00)

447,222.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

2,800,000.00

1,000,000.00

0.00

0.00

									

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 1

Page 1 of 5

Printed: 6/14/2022 11:21:58 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified Fresno County

2022-23 Budget, July 1 Summary of Interfund Activities - Actuals

10621170000000 Form SIAA
D8B6Y5A9PJ(2022-23)

Description
	
Direct Costs - Interfund
	
Indirect Costs - Interfund

Interfund Transfers In 8900-8929
	
Interfund Transfers Out
7600-7629
	
Due From Other Funds 9310
	
Due To Other Funds 9610

Transfers In 5750
	
Transfers Out 5750
	Transfers In 7350
	Transfers Out 7350
					
15 PUPIL TRANSPORTATION EQUIPMENT FUND
Expenditure Detail

Other Sources/Uses Detail
Fund Reconciliation

17 SPECIAL RESERVE FUND FOR OTHER THAN CAPITAL OUTLAY
Expenditure Detail

Other Sources/Uses Detail
Fund Reconciliation

18 SCHOOL BUS EMISSIONS REDUCTION FUND
Expenditure Detail

Other Sources/Uses Detail
Fund Reconciliation

19 FOUNDATION SPECIAL REVENUE FUND
Expenditure Detail

Other Sources/Uses Detail
Fund Reconciliation

20 SPECIAL RESERVE FUND FOR POSTEMPLOYMENT BENEFITS
Expenditure Detail

Other Sources/Uses Detail
Fund Reconciliation

21 BUILDING FUND

Expenditure Detail

Other Sources/Uses Detail
Fund Reconciliation

25 CAPITAL FACILITIES FUND
Expenditure Detail

Other Sources/Uses Detail
Fund Reconciliation

30 STATE SCHOOL BUILDING LEASE/PURCHASE FUND
Expenditure Detail

0.00

0.00
	
		0.00

0.00

0.00

0.00

0.00
	0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

					

0.00

0.00

0.00

0.00

0.00

0.00

4,829,221.00

1,500,000.00

0.00

0.00

676.84

0.00

0.00

336,000.00

0.00

0.00

0.00

0.00

									

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 1

Page 2 of 5

Printed: 6/14/2022 11:21:58 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified Fresno County

2022-23 Budget, July 1 Summary of Interfund Activities - Actuals

10621170000000 Form SIAA
D8B6Y5A9PJ(2022-23)

Description
	
Direct Costs - Interfund
	
Indirect Costs - Interfund

Interfund Transfers In 8900-8929
	
Interfund Transfers Out
7600-7629
	
Due From Other Funds 9310
	
Due To Other Funds 9610

Transfers In 5750
	
Transfers Out 5750
	Transfers In 7350
	Transfers Out 7350
					
Other Sources/Uses Detail
Fund Reconciliation

35 COUNTY SCHOOL FACILITIES FUND
Expenditure Detail

Other Sources/Uses Detail
Fund Reconciliation

40 SPECIAL RESERVE FUND FOR CAPITAL OUTLAY PROJECTS
Expenditure Detail

Other Sources/Uses Detail
Fund Reconciliation

49 CAP PROJ FUND FOR BLENDED COMPONENT UNITS
Expenditure Detail

Other Sources/Uses Detail
Fund Reconciliation

51 BOND INTEREST AND REDEMPTION FUND
Expenditure Detail

Other Sources/Uses Detail
Fund Reconciliation

52 DEBT SVC FUND FOR BLENDED COMPONENT UNITS
Expenditure Detail

Other Sources/Uses Detail
Fund Reconciliation

53 TAX OVERRIDE FUND
Expenditure Detail

Other Sources/Uses Detail
Fund Reconciliation

56 DEBT SERVICE FUND
Expenditure Detail

Other Sources/Uses Detail
Fund Reconciliation

57 FOUNDATION PERMANENT FUND
					
0.00
	
0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

3,051,190.79

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

					

0.00

0.00

0.00

0.00

0.00

2,133.50

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

									

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 1

Page 3 of 5

Printed: 6/14/2022 11:21:58 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified Fresno County

2022-23 Budget, July 1 Summary of Interfund Activities - Actuals

10621170000000 Form SIAA
D8B6Y5A9PJ(2022-23)

Description
	
Direct Costs - Interfund
	
Indirect Costs - Interfund

Interfund Transfers In 8900-8929
	
Interfund Transfers Out
7600-7629
	
Due From Other Funds 9310
	
Due To Other Funds 9610

Transfers In 5750
	
Transfers Out 5750
	Transfers In 7350
	Transfers Out 7350
					
Expenditure Detail

Other Sources/Uses Detail
Fund Reconciliation

61 CAFETERIA ENTERPRISE FUND
Expenditure Detail

Other Sources/Uses Detail
Fund Reconciliation
	0.00
	0.00
	0.00
	0.00

0.00

0.00
		
0.00

0.00

0.00

0.00
	0.00

0.00

0.00

0.00
	
	0.00

									
62 CHARTER SCHOOLS ENTERPRISE FUND
Expenditure Detail

Other Sources/Uses Detail
Fund Reconciliation

63 OTHER ENTERPRISE FUND
Expenditure Detail

Other Sources/Uses Detail
Fund Reconciliation

66 WAREHOUSE REVOLVING FUND
Expenditure Detail

Other Sources/Uses Detail
Fund Reconciliation

67 SELF-INSURANCE FUND
Expenditure Detail

Other Sources/Uses Detail
Fund Reconciliation

71 RETIREE BENEFIT FUND
Expenditure Detail

Other Sources/Uses Detail
Fund Reconciliation

73 FOUNDATION PRIVATE-PURPOSE TRUST FUND
Expenditure Detail

Other Sources/Uses Detail
Fund Reconciliation

76 WARRANT/PASS-THROUGH FUND
Expenditure Detail

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

2,500.00

0.00

600,000.00

0.00

0.00

0.00

					

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

									

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 1

Page 4 of 5

Printed: 6/14/2022 11:21:58 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ

Clovis Unified Fresno County

2022-23 Budget, July 1 Summary of Interfund Activities - Actuals

10621170000000 Form SIAA
D8B6Y5A9PJ(2022-23)

Description
	
Direct Costs - Interfund
	
Indirect Costs - Interfund

Interfund Transfers In 8900-8929
	
Interfund Transfers Out
7600-7629
	
Due From Other Funds 9310
	
Due To Other Funds 9610

Transfers In 5750
	
Transfers Out 5750
	Transfers In 7350
	Transfers Out 7350
					
Other Sources/Uses Detail
Fund Reconciliation

95 STUDENT BODY FUND
Expenditure Detail

Other Sources/Uses Detail
Fund Reconciliation

0.00
	
							0.00

0.00

0.00
	
TOTALS
	389,572.54
	(389,573.54)
	1,337,130.40
	(1,337,130.40)
	12,963,291.79
	12,963,291.79
	0.00
	0.00

California Department of Education SACS Web System
System Version: SACS V1 Form Version: 1

Page 5 of 5

Printed: 6/14/2022 11:21:58 AM Form Last Revised: 1/1/0001 12:00:00 AM +00:00
Submission Number: D8B6Y5A9PJ