2023-2024 Second Interim Report

March 20, 2024

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

	

TABLE OF CONTENTS

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

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

Charter School Fund……………………………………………………………………………………………...	32-46 Narrative……………………………………………………………………………………………………...	32-35 Revenue………………………………………………………………………………………………………	36-38 Expenditures………………………………………………………………………………………………….	39-46

Adult Education…………………………………………………………………………………………………..	47-60 Narrative……………………………………………………………………………………………………...	47-50 Revenue………………………………………………………………………………………………………	51-52 Expenditures………………………………………………………………………………………………….	53-60

Child Development……………………………………………………………………………………………….	61-78 Narrative……………………………………………………………………………………………………...	61-66 Revenue………………………………………………………………………………………………………	67-69 Expenditures………………………………………………………………………………………………….	70-78

Cafeteria………………………………………………………………………………………………………….	79-91 Narrative……………………………………………………………………………………………………...	79-83 Revenue………………………………………………………………………………………………………	84-85 Expenditures………………………………………………………………………………………………….	86-91

Other Funds………………………………………………………………………………………………………	92-136

-i-

CLOVIS UNIFIED SCHOOL DISTRICT

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

Corrine Folmer, Ed.D.	District Superintendent

Introduction

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

During the 2023-24 fiscal year, the Board has utilized the "single step" budget calendar in meeting its legal requirements regarding the adoption of the annual operating budget. The District's budget was adopted by the Board at its June 14, 2023 meeting.

This Second Interim Report will provide the reader with a summary of adjustments made to major object classifications of revenue and expenditure categories for all District funds since the Adopted Budget was approved by the Board.

Separate financial reports have been prepared for the General Fund, Charter School Fund, Adult Education Fund, Child Development Fund, and the Cafeteria Fund which compares the Adopted Budget as approved by the Governing Board, with the Second Interim budgeted revenues and expenditures for the 2023-24 fiscal year. In addition, the financial reports for these funds are preceded by a narrative, which briefly summarizes major differences between budgets for revenue and expenditure categories. The section titled “All Other Funds” of the District is included for a more comprehensive view of all District funds but does not include a narrative. The format for this report is similar to the Adopted Budget for easier reading and data comprehension.

1

GENERAL FUND

Summary Revisions to General Fund Budget

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

I. 2023-24 REVENUES

A. Local Control Funding Formula (LCFF) Revenues

LCFF Revenues changed from $498,343,209 at Adopted Budget to $498,217,835 at Second Interim,	a	decrease	of	$125,374.	District Unduplicated Pupil Percentage (UPP) projection increased from 47% at First Interim to 47.48%. The UPP is the unduplicated percentage of English Learners, Foster Youth, and Socio-Economically Disadvantaged students in the District. This percentage is used to calculate the amount of LCFF Supplemental Grants a district receives. The financial impact of the change is outlined in the following box.

Item
Supplemental Grant Prior Year Adjustme Change from 1st Inter

2023-24 Adopted Budget

$ 498,454,573

s nt
im to 2nd Interi

2023-24 2nd Int. Budget
	
Budget Adjustment $              143,508
	(18,134) m	$             (125,374)

Increase/(Decrease)

$	(236,738)

$ 498,217,835

B. Federal Revenues

Federal Revenues changed from $56,961,857 at First Interim to $59,886,044 at Second Interim, an increase of $2,924,188. This increase was primarily	due	to	adjustments	in	Special Education and Categorical grants. These grants are budgeted conservatively at Adopted. The grants are adjusted to reflect the amount awarded upon receipt of the grant award notifications	from     the	authorizing     funding agencies. Additionally, COVID Relief allocations were updated to reflect the latest CDE-approved allocations.      The      adjustments      to      Federal Revenues are as follows:

2

Item
Special Education Title I/II/III/IV Indian Education COVID Relief
Change from 1st Inter

2023-24 Adopted Budget

$ 46,368,724

im to 2nd Interi

2023-24 2nd Int. Budget
	
Budget Adjustment $ 1,689,581
1,302,501 (13,219)
	(54,675) m                $ 2,924,188

Increase/(Decrease)

$ 13,517,320

$ 59,886,044

C. Other State Revenues

Other	State	Revenues	changed	from $100,712,158 at First Interim to $100,478,094 at Second Interim, a decrease of $234,064. The reduction is largely due to reducing the revenue recognized for the Universal Pre-K (UPK) grant. Revenue for this grant can only be recognized in the year it is spent. Since the District will not fully spend the budgeted amount of funds in 2023-24, the revenue has been reduced to account for what will be spent this year. The remaining balance will be added back to the budget in the year the funds are spent. Additionally, the CTE Incentive Grant (CTEIG) allocation for 2023-24 was revised to reflect the final awarded amount. The reductions in UPK and CTEIG were offset by an increase in Special Education funds. The AB602 allocation was

updated due to enrollment being higher than initially projected. Finally, the Mandated Cost allocation was updated to match the current award for 2023-24. The adjustments to Other State Revenues are as follows:

Item
Special Education Mandated Costs Other State
CTE Incentive Gran Universal Pre-K
Change from 1st Inter

2023-24 Adopted Budget

$ 99,854,882

t

im to 2nd Interi

2023-24
2nd Int. Budget
	
Budget Adjustment $ 1,368,958
175,911 4,036
(587,625)
 (1,195,345) m	$     (234,064)

Increase/(Decrease)

$     623,212

$ 100,478,094

D. Local Revenues

Local Revenues changed from $16,991,605 at First Interim to $23,417,316 at Second Interim, an increase of $6,425,711. The increase is primarily due to the recognition of increased interest revenue and Medi-Cal/SMAA revenue as of Second Interim. Additionally, the District recognized	revenue	for	the	latest	K-16 Collaboration Mini Grant. The adjustments to Local Revenues follow:

3

Item Interest
Medi-Cal/SMAA Aquatics, Gym & Da K-12 Collaboration Other Local Fees
Change from 1st Inter

2023-24 Adopted Budget

$ 15,416,068

nce
Mini-Grant

im to 2nd Interi

2023-24 2nd Int. Budget
	
Budget Adjustment $     3,000,000
2,855,113 292,121 271,460
	7,017 m             $ 6,425,711

Increase/(Decrease)

$     8,001,249

$ 23,417,316

E. Other Transfers In

Other Transfers In of $780,431 are unchanged at Second Interim.

Change from 1st Inter

2023-24 Adopted Budget

$ 330,000
	
im to 2nd Interi

2023-24 2nd Int. Budget
	
m	$ -0-

Increase/(Decrease)

$ 450,431

$ 780,431

F. Other Financing Sources

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

Change from 1st Inter

2023-24 Adopted Budget

$ 0
	
im to 2nd Interi

2023-24 2nd Int. Budget
	
m	$ -0-

Increase/(Decrease)

$ -0-

$ 0

G. Total General Fund Revenues

Total General Fund Revenues changed from $673,789,261 at First Interim to $682,779,721 at Second Interim, an increase of $8,990,460.

Change from 1st Inter

2023-24 Adopted Budget

$ 660,424,247
	
im to 2nd Interi

2023-24 2nd Int. Budget
	
m	$ 8,990,460

Increase/(Decrease)

$ 22,355,474

$ 682,779,721

4

II. 2023-24 EXPENDITURES

A. Certificated Personnel Salaries

Certificated Personnel Salaries changed from $265,629,791 at First Interim to $265,983,579 at Second Interim, an increase of $353,788. The increase is primarily due to increasing allocated budget for the upcoming Summer School programs as well as other teacher hourly assignments. Budget was increased to account for	additional	stipends	for	the	Teacher Residency Grant. Reductions were made to substitutes for school business salary accounts to account for the latest projected professional development      offerings;      the      funds	were reclassified to contracted services. Budgets for contracted teaching positions saw a slight reduction for reconciliation with current staffing allocations. Following are the areas of change:

Item
Summer School Teacher Residency Reclassification of
Change from 1st Inter

2023-24 Adopted Budget

$ 247,595,356

budget
im to 2nd Interi

2023-24 2nd Int. Budget
	
Budget Adjustment $ 564,723
156,000 (366,935)
m	$ 353,788

Increase/(Decrease)

$ 18,388,223

$ 265,983,579

B. Classified Personnel Salaries

Classified Personnel Salaries changed from $107,757,641 at First Interim to $110,207,625 at Second Interim, an increase of $2,449,985. The change is primarily due to increasing the amount	of	budget	allocated	for	Special Education Instructional Assistants. The Special Education department utilizes Instructional Assistants to support a variety of programs for students       with	Individualized       Education Program (IEPs) across the district. Historically, retention rates are low for this position; the District typically accounts for a 25% vacancy rate in the budget. The Special Education team has ramped up recruitment efforts resulting in a lower vacancy rate this year. Adjustments made at Second Interim account for the current formula-driven allocation and a lower vacancy rate. The District used its increased award for Special       Education       Federal       and       State grants/apportionments in 2023-24 to fund the increase to the instructional assistant budgets. The District will continue to evaluate and adjust the budget for Special Education Instructional Assistants     as     necessary.	Additionally,	the Transportation budget saw increases to account for increased overtime and hourly assignment needs as of Second Interim. Following are the areas of change:

5

Item
Special Education Transportation Other
Change from1st Interi

2023-24 Adopted Budget

$ 101,117,478

mto 2ndInteri

2023-24
2nd Int. Budget
	
Budget Adjustment $ 2,246,880
176,223
	26,882 m              $ 2,449,985

Increase/(Decrease)

$ 9,090,147

$ 110,207,625

C. Employee Benefits

Employee Benefits changed from $185,749,303 at First Interim to $185,500,537 at Second Interim,	a	decrease	of	$248,766.	These adjustments are a direct result of the salary adjustments described in the previous sections.

Change from 1st Inter

2023-24 Adopted Budget

$ 184,591,524
	
im to 2nd Interim

2023-24 2nd Int. Budget
	
$( 248,766)

Increase/(Decrease)

$ 909,013

$ 185,500,537

D. Books, Supplies and Other Materials

Books, Supplies and Other Materials changed from	$70,719,0796	at	First	Interim	to $64,452,423 at Second Interim, a decrease of $6,266,653. The allocation for Title I increased

and was allocated to supplies for future distribution.	Budgets	for	onetime	funding sources including the Arts, Music Instructional Materials (AMI) Discretionary Block grant and COVID Relief funds were adjusted to account for the latest planned usage. AMI is funding furniture upgrades, and each school area has received an allocation to support school sites with specific operational needs. Universal Pre-K supplies were reduced to account for planned usage in 2023-24. Unspent one-time funds will be carried forward for future use.     The CTE Incentive Grant supply budget was moved to account for intended non-capital improvement projects and other contracted services. Finally, Prop 28’s budgets that were initially placed in supply holding accounts were reallocated to the planned expenditure categories upon receipt of the 2023-24 allocations from the CDE.

		
	Item
			Budget Adjustment
		
	Title I Allocation Update
			$ 1,048,686
			
	One-Time Grants
			1,017,853
			
	Other Adjustments
			(51,091
	) ) )
		
	Universal Pre-K
			(1,115,836
			
	CTE Incentive Grant
				(1,826,506
(5,339,759
			
	Prop 28 Budget Reclassi
	fication
					)
		
Change from 1st Inter

2023-24 Adopted Budget

$ 52,315,910
	im to 2nd Interi

2023-24 2nd Int. Budget
	m	$ (6,266,653)

Increase/(Decrease)

$ 12,136,513

$ 64,452,423

6

E. Contracted Services and Other Operating Expenditures

Contracted	Services	and	Other	Operating Expenditures changed from $48,706,977	at First Interim to $51,494,514 at Second Interim, an increase of $2,787,537. The increase is primarily due to the allocation of budget set aside	for        CTEIG        funded        non-capital improvement     projects.	Contracted     services budgets were increased for routine restricted maintenance and increased usage of Teaching Fellows funded by the K-12 Collaboration Mini grant. Additionally, contracted services were increased due to AMI Discretionary Block Grant funding technology improvements and Mental Health contracts covering NPS/RTC expenses. Finally, budgets were increased for School Climate Transformation Grant funded contracts planned     for     2023-24.         The	Changes	in Contracted	Services	and	Other	Operating Expenditures are as follows:

Item
CTE Incentive Gran Routine Restricted Other Services and K-12 Collaboration Mental Health
AMI Discretionary School Climate Tra
Change from 1st Interi

2023-24 Adopted Budget

$ 43,432,088

t Maintenance Operating Mini-Grant

Block Grant nsformation
m to 2nd Interim

2023-24 2nd Int. Budget
	
Budget Adjustment $ 1,097,342
502,903 297,634 271,460 206,163 169,535
         118,000 $ 2,787,537

Increase/(Decrease)

$ 8,062,426

$ 51,494,514

F. Capital Outlay

Capital Outlay changed from $15,877,991 at First Interim to $16,014,429 at Second Interim, an increase of $136,438. The increase is primarily due to increasing budget for the AMI funded data center upgrades.

Item
AMI Block Grant Other Capital Out
Change from 1st Inter

2023-24 Adopted Budget

$ 7,019,167

lay.
im to 2nd Interim

2023-24 2nd Int. Budget
	
Budget Adjustment $ 124,328
      12,109 $ 136,438

Increase/(Decrease)

$ 8,995,262

$ 16,014,429

7

G. Other Outgo Expenditures

Other	Outgo	Expenditures	changed	from $2,487,059 at First Interim to $2,430,546 at Second Interim, a decrease of $56,513. This reduction is due to adjustments in indirect credits received from the Child Development fund as well as increasing the amount of funding for CART per the JPA agreement to fund salary schedule increases.

Item CART
Child Developmen Change from 1st Inter

2023-24 Adopted Budget

$ 466,542

t
im to 2nd Interim

2023-24 2nd Int. Budget
	
Budget Adjustment $ 21,197
     (77,710) $ (56,513)

Increase/(Decrease)

$ 1,964,004

$ 2,430,546

H. Inter-fund Transfers Out

Item
Fowler-Herndon Dis Deferred Maintenan Change from 1st Interi

2023-24 Adopted Budget

$ 6,971,136

trict Campus ce
m to 2nd Interi

2023-24 2nd Int. Budget
	
Budget Adjustment $ 10,223,530
	800,000 m            $ 11,023,530

Increase/(Decrease)

$ 13,023,530

$ 19,994,666

III.	Total General Fund Expenditures

Total General Fund Expenditures changed from $705,898,974 at First Interim to $716,078,319 at Second Interim, an increase of $10,179,345.

Change from 1st Inter

2023-24 Adopted Budget

$ 643,509,201
	
im to 2nd Interi

2023-24 2nd Int. Budget
	
m	$ 10,179,345

Increase/(Decrease)

$ 72,569,118

$ 716,078,319

Inter-fund	Transfers	Out	changed	from $8,971,136 at First Interim to $19,994,666 at Second Interim, an increase of $11,023,530. The increase is due to a transfer to the facilities fund for the Fowler-Herndon District Campus construction project as well as increased funding for deferred maintenance projects.

8

IV.	Fund Balance	Beginning Fund Balance, Audited 7/1/23	$ 243,341,591

Total revenues are $682,779,721 and total expenditures	are	$716,078,319,	at	First Interim. This results in a deficit of $33,298,598, an ongoing operating deficit of $5,587,030, and an estimated general reserve percentage of 7.62%	after     committing	the	10%     board-approved minimum reserve.

2023-24 Revenues                              682,779,721 2023-24 Expenditures                      716,078,319

Surplus/(Deficit) (1)

Ending Fund Balance, 6/30/24, Projected

Components of Fund Balance:

Non-Spendable:
Revolving Cash Reserve	144,000 Pre-Paid Expenditures	461,858 Store’s Inventory Reserve                    1,458,342

     (33,298,598)

$ 210,042,990

Restricted:

Learning Recovery Block Grant Arts, Music, Instruct. Grant Textbooks (Lottery)
Kitchen Infrastructure Educator Effectiveness Grant A-G Completion Grant

Committed:
10% Stabilization (BP 3100) Future Growth (Unallocated) Textbook
Capital Equipment Refresh Subtotal of Components

39,697,274 10,351,869
6,652,514 3,627,012 3,612,922 1,704,500

71,607,832 7,013,900 6,288,289 2,885,150
     155,505,462

Estimated General Reserve 6/30/24 General Reserve as % of Expenditures

One-Time Items

Site/LCAP/State/Site Disc. Carryover One-Time State Apportionments Technology Student Refresh
One-Time Revenue Total One-Time (2)

Ongoing Operating Deficit (1 + 2)

$ 54,537,528 7.62%

$ 23,400,287 6,813,727 4,153,052
     (6,655,498) $ 27,711,568

$     (5,587,030)

9

Fund: 01 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

01 - GENERAL FUND	$660,424,247	$673,789,261	$682,779,721	$22,355,474	$8,990,460	3.4	1.3
	
8010 - 8099 Revenue Limit Sources

8011 - LCFF State Aid - Current Year

801100 - REVENUE LIMIT STATE AID

285,841,696

$285,841,696

265,893,703

$265,893,703

258,739,550

$258,739,550

(27,102,146)

($27,102,146)

(7,154,153)

($7,154,153)

(9.5)	(2.7)

(9.5)	(2.7)

8012 - Education Protection Account State Aid - Current Year

801200 - EDUCATIONAL PROTECTION ACCT.

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

8021 - Homeowners' Exemptions 802100 - RL HOMEOWNERS

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

8041 - Secured Roll Taxes

804100 - RL SECURED ROLL TAXES

8042 - Unsecured Roll Taxes

804200 - RL UNSECURRED ROLL TAXES

8043 - Prior Years' Taxes

804300 - RL PRIOR YRS TAXES

8044 - Supplemental Taxes

804400 - RL SUPPLEMENTAL TAXES

8045 - Education Revenue Augmentation Fund (ERAF)

804500 - RL ERAF

121,531,278 $121,531,278

0 $0

668,648 $668,648

9,231 $9,231

90,559,866 $90,559,866

4,288,403 $4,288,403

153,489 $153,489

1,093,609 $1,093,609

(3,318,313)

($3,318,313)

128,686,629 $128,686,629

0 $0

657,200 $657,200

10,037 $10,037

98,413,456 $98,413,456

4,614,210 $4,614,210

429,184 $429,184

1,370,132 $1,370,132

(3,294,187) ($3,294,187)

10

128,616,687 $128,616,687

0 $0

649,344 $649,344

10,037 $10,037

105,986,975 $105,986,975

4,756,390 $4,756,390

240,840 $240,840

1,291,503 $1,291,503

(3,554,762)

($3,554,762)

7,085,409 $7,085,409

0 $0

(19,304) ($19,304)

806 $806

15,427,109 $15,427,109

467,987 $467,987

87,351 $87,351

197,894 $197,894

(236,449)

($236,449)

(69,942) ($69,942)

0 $0

(7,856) ($7,856)

0 $0

7,573,519 $7,573,519

142,180 $142,180

(188,344) ($188,344)

(78,629) ($78,629)

(260,575)

($260,575)

5.8                     (0.1) 5.8                    (0.1)

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

(2.9)                     (1.2) (2.9)                    (1.2)

8.7                       0.0 8.7                       0.0

17.0                       7.7 17.0                       7.7

10.9                       3.1 10.9                       3.1

56.9                  (43.9) 56.9                  (43.9)

18.1                     (5.7) 18.1                    (5.7)

7.1	7.9

7.1	7.9

Fund: 01 SubFund: -

8010 - 8099 Revenue Limit Sources

8047 - Community Redevelopment Funds

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

804700 - RL COMM REDEVL FUNDS

8082 - Other In-Lieu Taxes

808200 - RL OTH IN-LIEU TAXES

8089 - Less: Non-LCFF (50 Percent) Adjustment 808900 - RL LESS NON-RL 50% ADJUSTMENT

8091 - LCFF Transfers - Current Year

809101 - RL COMMUNITY DAY TRANSFER 809115 - RL SPEC ED ADA TRANSFER

8096 - Transfers to Charter Schools in Lieu of Property Taxes

0                  4,156,508 $0                $4,156,508

0                                  0 $0                               $0

0                                  0 $0                               $0

0                                  0 0                                  0

$0	$0

4,155,564 $4,155,564

0 $0

0 $0

0 0

$0

4,155,564 $4,155,564

0 $0

0 $0

0 0

$0

(944)                      N/A                       0.0 ($944)                     N/A                       0.0

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

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

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

$0	N/A	N/A

809600 - IN LIEU PROPERTY TAX TRANSFER

8010 - 8099 Revenue Limit Sources

Percent of Total

(2,373,334) ($2,373,334)

$498,454,573

75.5%

(2,593,662) ($2,593,662)

$498,343,209

74.0%

(2,674,293) ($2,674,293)

$498,217,835

73.0%

(300,959) ($300,959)

($236,738)

(80,631)                     12.7                       3.1 ($80,631)                     12.7                       3.1

($125,374)	0.0	0.0

11

Fund: 01 SubFund: -

8100 - 8299 Federal Revenue

8181 - Special Education - Entitlement

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

818100 - FED SP ED ENTITLEMENT

8182 - Special Education - Discretionary Grants

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

8281 - FEMA

828100 - FEMA REVENUES

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

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

8290 - All Other Federal Revenue

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

8100 - 8299 Federal Revenue

Percent of Total

7,498,227 $7,498,227

700,159 0

$700,159

0 $0

0 $0

0 $0

0 38,170,338 0

$38,170,338

$46,368,724

7.0%

7,498,227 $7,498,227

716,775 0

$716,775

0 $0

0 $0

0 $0

0 45,994,439 2,752,415

$48,746,855

$56,961,857

8.5%

9,178,557 $9,178,557

726,026 0

$726,026

0 $0

0 $0

0 $0

0 47,227,882 2,753,579

$49,981,461

$59,886,044

8.8%

1,680,330 $1,680,330

25,867 0

$25,867

0 $0

0 $0

0 $0

0 9,057,544 2,753,579

$11,811,123

$13,517,320

1,680,330                     22.4                     22.4 $1,680,330                     22.4                     22.4

9,251                       3.7                       1.3 0                      N/A                      N/A

$9,251	3.7	1.3

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

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

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

0                      N/A                      N/A 1,233,443                     23.7                       2.7 1,164                      N/A                       0.0

$1,234,607	30.9	2.5

$2,924,188	29.2	5.1

12

Fund: 01 SubFund: -

8300 - 8599 Other State Revenue

8311 - Other State Apportionments - Current Year

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

831100 - ST OTH APPORTIONMENTS

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

8520 - Child Nutrition

852000 - ST CHILD NUTRITION

8550 - Mandated Cost Reimbursements 855000 - ST MANDATED REIMB

8560 - State Lottery Revenue

856000 - ST LOTTERY 856001 - ST LOTTERY PR YR

8590 - All Other State Revenue

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

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

8631 - Sale of Equipment and Supplies

863100 - LOC SALE OF EQUIP

38,259,105 $38,259,105

0 $0

0 $0

1,744,958 $1,744,958

9,761,469 0

$9,761,469

0 49,515,164 574,187

$50,089,350

$99,854,882 15.1%

25,000

$25,000

38,259,105 $38,259,105

0 $0

0 $0

1,736,757 $1,736,757

11,719,160 690,927

$12,410,087

0 43,444,112 4,862,097

$48,306,209

$100,712,158 14.9%

25,000

$25,000

39,445,523 $39,445,523

0 $0

0 $0

1,912,668 $1,912,668

11,726,126 690,927

$12,417,053

0 43,036,097 3,666,752

$46,702,850

$100,478,094 14.7%

25,000

$25,000

1,186,418 $1,186,418

0 $0

0 $0

167,710 $167,710

1,964,657 690,927

$2,655,584

0 (6,479,067) 3,092,566

($3,386,501)

$623,212

0

$0

1,186,418                       3.1                       3.1 $1,186,418                       3.1                       3.1

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

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

175,911                       9.6                     10.1 $175,911                       9.6                     10.1

6,966                     20.1                       0.1 0                      N/A                       0.0

$6,966	27.2	0.1

0                      N/A                      N/A (408,015)                  (13.1)                     (0.9)
(1,195,345)	538.6	(24.6)

($1,603,360)	(6.8)	(3.3)

($234,064)	0.6	(0.2)

0	0.0	0.0

$0	0.0	0.0

13

Fund: 01 SubFund: -

8600 - 8799 Other Local Revenue

8639 - All Other Sales

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

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

8650 - Leases and Rentals

865000 - LOC LEASES & RENTAL

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

138,000 19,800 0
0 0

$157,800

36,000 $36,000

1,925,000

$1,925,000

151,000 21,300 0
4,000 0

$176,300

36,000 $36,000

1,925,000

$1,925,000

154,000 21,300 0
4,700 0

$180,000

36,000 $36,000

4,925,000

$4,925,000

16,000 1,500 0 4,700 0

$22,200

0 $0

3,000,000

$3,000,000

3,000	11.6	2.0 0                       7.6	0.0 0                      N/A                      N/A
700                      N/A                     17.5 0                      N/A                      N/A

$3,700	14.1	2.1

0                       0.0                       0.0 $0                       0.0                       0.0

3,000,000	155.8	155.8

$3,000,000	155.8	155.8

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

866200 - NET INC(DEC) FAIR VALUE INVEST

8677 - Interagency Services Between LEAs 867700 - LOC INTERAGENCY

8689 - All Other Fees and Contracts

868900 - LOC ALL OTH FEES 868901 - LOC SHOP CRD DIR#1 868902 - LOC SHOP CRD DIR#2 868903 - LOC SHOP CRD DIR#3 868904 - LOC SHOP CRD DIR#4 868905 - LOC SHOP CRD DIR#5 868906 - LOC SHOP CRD DIR#6
868909 - LOC SPORTS & REC ELEM ATH 868914 - LOC SPONSORS
868940 - LOC SOS EXTERNAL FEES 868941 - LOC SOS CUSD FEES

0 $0

0 $0

3,542,209 1,800 3,700 1,000
0 0 0 0 0
1,748,944 630,000

$5,927,653

0 $0

0 $0

3,721,133 7,334 7,540 2,725
180 0 0 0 0
2,222,800 765,000

$6,726,712

0 $0

0 $0

4,044,603 10,332 8,127 4,100
531 0 0 0 0
2,228,496 765,000

$7,061,188

0 $0

0 $0

502,394 8,532 4,427 3,100 531
0 0 0 0
479,552 135,000

$1,133,535

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

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

323,469                     14.2                       8.7 2,998                   474.0                     40.9 587                   119.6                       7.8 1,375                   310.0                     50.5 351                      N/A                   195.0
0	N/A	N/A 0	N/A	N/A 0	N/A	N/A 0	N/A	N/A
5,696                     27.4                       0.3 0                     21.4                       0.0

$334,476	19.1	5.0

14

Fund: 01 SubFund: -

8600 - 8799 Other Local Revenue

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

8691 - Plus: Miscellaneous Funds Non-LCFF (50 Percent) Adjustment

869100 - NON-REV LIMIT 50% / IN-LIEU

8699 - All Other Local Revenue

861000 - LOC DEF REVENUE 861001 - LOCAL PY REVENUE 869900 - LOC OTHER REVENUE 869905 - PREPAYMENTS/DEPOSITS 869910 - LOC REBATE-CCARD 869915 - REIMB REVENUE
869917 - BENEFIT REBATES 869919 - E-RATE REVENUE 869920 - NEIGHBORHOOD REV 869930 - DONATION
869941 - CVRC/EARLY INTER SUPPL 869942 - CLOVIS YOUTH
869943 - SP ED SEMINARS

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

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

8600 - 8799 Other Local Revenue

Percent of Total

0 $0

0 0
2,858,396 0
90,000 150,000 0
0 0 0
2,611,054 0 0 0 0 0 0 0
297,698

$6,007,147

1,337,467 $1,337,467

$15,416,068

2.3%

0 $0

0 0
3,551,710 0
90,000 150,000 0
0 0
26,723 2,714,718 0
0 0 0 0 0 0
197,166

$6,730,316

1,372,277 $1,372,277

$16,991,605

2.5%

0 $0

0 0
6,615,667 300 90,000 150,000
0 7,658 0 30,024
2,714,718 0 0 0 0 0 0 0
197,166

$9,805,533

1,384,595 $1,384,595

$23,417,316

3.4%

0 $0

0 0
3,757,272 300
0 0 0
7,658 0 30,024
103,664 0 0 0 0 0 0 0
(100,532)

$3,798,385

47,128 $47,128

$8,001,249

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

0                      N/A                      N/A 0                      N/A                      N/A
3,063,957                   131.4                     86.3 300                      N/A                      N/A
0	0.0	0.0 0	0.0	0.0 0                      N/A                      N/A
7,658                      N/A                      N/A 0                      N/A                      N/A 3,302                      N/A                     12.4 0                       4.0                       0.0
0	N/A	N/A 0	N/A	N/A 0	N/A	N/A 0	N/A	N/A 0	N/A	N/A 0	N/A	N/A 0	N/A	N/A 0                  (33.8)                       0.0

$3,075,217	63.2	45.7

12,318                       3.5                       0.9 $12,318                       3.5                       0.9

$6,425,711	51.9	37.8

15

Fund: 01 SubFund: -

8900 - 8929 Interfund Transfers In

8912 - Between General Fund and Special Reserve Fund

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

891209 - TRANSFER FR SELF INS FUND

8919 - Other Authorized Interfund Transfers In

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

8900 - 8929 Interfund Transfers In Percent of Total
8930 - 8979 All Other Financing Sources

8972 - Proceeds from Capital Leases

897200 - PROCEEDS FROM CAPITAL LEASES

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

8980 - Contributions from Unrestricted Revenues

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

898003 - CONTRIBUTION TRANSPORTATION

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

8980 - 8999 Contributions

Percent of Total

0 $0

330,000 0 0

$330,000

$330,000 0.0%

0 $0

$0 0.0%

0 0 0 0

$0

0 $0

$0

0.0%

0 $0

780,431 0 0

$780,431

$780,431 0.1%

0 $0

$0 0.0%

0 0 0 0

$0

0 $0

$0

0.0%

0 $0

780,431 0 0

$780,431

$780,431 0.1%

0 $0

$0 0.0%

0 0 0 0

$0

0 $0

$0

0.0%

0 $0

450,431 0 0

$450,431

$450,431

0 $0

$0

0 0 0 0

$0

0 $0

$0

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

0	136.5	0.0 0                      N/A                      N/A 0                      N/A                      N/A

$0	136.5	0.0

$0	136.5	0.0

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

$0	N/A	N/A

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

$0	N/A	N/A

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

$0	N/A	N/A

16

Fund: 01 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

01 - GENERAL FUND	$643,509,201	$705,898,974	$716,078,319	$72,569,118	$10,179,345	11.3	1.4
	
1000 - 1999 Certificated Personnel Salaries

1100 - Certificated Teachers' Salaries

110001 - TEACHER SAL 110015 - TEACHER ASSIST
110040 - TEACH SAL SUMMER/HOURLY 110050 - TEACH SAL SUB
110051 - TEACH SAL SCH BUS SUB 110055 - TEACH SAL SUB DISTRICT PAID 110060 - TEACH SAL STIPEND
110065 - CERT CLASS COVERAGE STIPEND 110070 - TEACH SAL XTRA PD
110099 - TEACHER REIMBURSABLE

1200 - Certificated Pupil Support Salaries

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

174,692,932 0
2,706,266 3,469,536 1,459,253 0 7,632,232 544,060 3,146,172 0

$193,650,451

386,234 10,570,187 8,681,997 4,715,845 18,839 160,817 1,200

$24,535,119

185,121,568 39,790 3,804,961 3,991,938 2,699,489
0 8,647,046 546,711 3,417,749 0

$208,269,253

407,478 10,752,177 9,859,898 4,851,160 14,075 187,395 1,200

$26,073,384

184,916,173 30,280 4,369,684 3,997,758 2,557,141
0 8,863,629 254,276 3,524,023 0

$208,512,964

407,478 10,780,661 9,817,571 4,918,160 20,251 330,131 1,200

$26,275,452

10,223,241 30,280 1,663,418 528,222 1,097,888 0 1,231,397 (289,784) 377,851
0

$14,862,513

21,244 210,473 1,135,574 202,316 1,412 169,314
0

$1,740,333

(205,395)                       5.9                     (0.1) (9,510)                      N/A                  (23.9) 564,723                     61.5                     14.8 5,820                     15.2                       0.1 (142,348)                     75.2                     (5.3) 0                      N/A                      N/A 216,583                     16.1                       2.5 (292,436)                  (53.3)                  (53.5) 106,274                     12.0                       3.1 0                      N/A                      N/A

$243,711	7.7	0.1

0                       5.5                       0.0 28,484                       2.0                       0.3 (42,327)                     13.1                     (0.4) 67,000                       4.3                       1.4 6,175                       7.5                     43.9 142,736                   105.3                     76.2 0                       0.0                       0.0

$202,067	7.1	0.8

1300 - Certificated Supervisors' and Administrators' Salaries

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

130060 - CERT SUP & ADM STIPEND

6,725,790 348,368 4,533,687 990,757 893,339 5,387,351 0
0

$18,879,291

6,754,115 393,467 4,860,764 1,045,247 859,856 6,001,328 0
0

$19,914,778

6,761,136 444,659 4,790,903 1,045,247 859,856 5,884,349 0
0

$19,786,150

35,346 96,291 257,216 54,490 (33,483) 496,998 0
0

$906,858

7,021 51,192 (69,862) 0
0 (116,979) 0
0

($128,628)

0.5                       0.1 27.6                     13.0 5.7                     (1.4) 5.5                       0.0 (3.7)                       0.0 9.2                     (1.9) N/A                      N/A N/A                      N/A

4.8	(0.6)

17

Fund: 01 SubFund: -

1000 - 1999 Certificated Personnel Salaries

1900 - Other Certificated Salaries

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

190001 - RES TEACH/TOSA SAL 190002 - TOSA INSTR COACH
190003 - TRANSITION COORDINATORS 190005 - PROGRAM SPECIALIST 190040 - OTH CERT HOURLY
190050 - OTH CERT SUB

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

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

2100 - Classified Instructional Salaries

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

4,821,455 574,578 1,926,190 2,606,911 15,134
0 555,656 30,571 0

$10,530,495

$247,595,356 38.5%

20,955,749 897,215
0 161,609 597,951 3,900
0 0

$22,616,424

5,825,888 614,756 1,714,934 2,601,644 28,928
0 555,656 30,571 0

$11,372,376

$265,629,791 37.6%

24,006,561 907,628
0 177,402 635,003 14,725 0
0

$25,741,319

5,743,489 614,756 1,716,560 2,702,458 19,785
0 581,395 30,571 0

$11,409,014

$265,983,579 37.1%

26,123,478 856,086
0 197,599 753,656 8,178
0 0

$27,938,997

922,034 40,178 (209,630) 95,547 4,651
0 25,739 0
0

$878,519

$18,388,223

5,167,729 (41,129) 0
35,990 155,706 4,278
0 0

$5,322,573

(82,399)                     19.1                     (1.4) 0                       7.0                       0.0
1,626                  (10.9)                       0.1 100,814                       3.7                       3.9 (9,142)                     30.7                  (31.6) 0                      N/A                      N/A 25,739                       4.6                       4.6 0                       0.0                       0.0
0	N/A	N/A

$36,638	8.3	0.3

$353,788	7.4	0.1

2,116,917                     24.7                       8.8 (51,542)                     (4.6)                     (5.7) 0                      N/A                      N/A
20,197                     22.3                     11.4 118,653                     26.0                     18.7 (6,547)                   109.7                  (44.5) 0                      N/A                      N/A
0	N/A	N/A

$2,197,678	23.5	8.5

18

Fund: 01 SubFund: -

2000 - 2999 Classified Personnel Salaries

2200 - Classified Support Salaries

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

220001 - HEALTH AIDE/OCCUP THERAPIST 220002 - INSTR MEDIA/LIBRARY
220003 - CUSTODIAL SAL 220005 - GROUNDS SAL 220006 - WAREHOUSE SAL 220007 - MAINTENANCE SAL 220008 - COMMUNITY LIAISON
220010 - ATTENDANCE OFFICER SAL 220020 - FOOD SERVICE SAL 220030 - TRANSPORTATION OTHER 220031 - BUS DRIVER SAL
220040 - CLASS SUPPORT HOURLY 220050 - CLASS SUPPORT SUB 220060 - FOOD SERVICE STIPEND 220070 - CLASS SUPPORT OT
220090 - CLASSIFIED SUPPORT OTHER 220099 - M&O REIMB SAL

6,566,215 1,789,317 8,797,773 2,871,997 368,077 4,108,706 163,592 358,989 364,840 1,074,545 4,118,403 124,912 1,546,060 12,350 964,843 77,520
0

$33,308,137

7,165,667 1,845,712 8,843,667 2,885,039 368,077 4,075,940 172,191 394,812 368,808 1,113,908 3,966,619 538,106 1,261,009 12,350 779,529 81,383
0

$33,872,817

7,163,788 1,843,095 8,843,238 2,885,039 368,077 4,075,940 172,579 421,335 364,793 1,110,837 3,959,215 651,070 1,289,615 12,692 907,232 81,383
0

$34,149,928

597,573 53,779 45,465 13,042 0 (32,766) 8,987 62,346 (47) 36,293
(159,188) 526,157 (256,445) 342 (57,611) 3,864
0

$841,791

(1,879)                       9.1                       0.0 (2,617)                       3.0                     (0.1) (429)                       0.5                       0.0
0	0.5	0.0 0	0.0	0.0 0                     (0.8)	0.0
388                       5.5                       0.2 26,523                     17.4                       6.7 (4,015)                       0.0                     (1.1) (3,070)                       3.4                     (0.3) (7,404)                     (3.9)                     (0.2) 112,963                   421.2                     21.0 28,606                  (16.6)                       2.3 342                       2.8                       2.8 127,703                     (6.0)                     16.4 0                       5.0                       0.0
0	N/A	N/A

$277,111	2.5	0.8

2300 - Classified Supervisors' and Administrators' Salaries

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

2400 - Clerical, Technical, and Office Staff Salaries

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

2900 - Other Classified Salaries

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

12,111,532 63,000
0 0
131,004

$12,305,536

20,233,696 19,509 479,169 65,489 3,400

$20,801,264

342,582 1,325,460 247,730

12,739,989 63,000
0 0
25,860

$12,828,849

21,608,013 23,167 494,220 75,426 2,400

$22,203,226

361,491 1,467,537 264,294

19

12,758,334 63,000
0 0
84,940

$12,906,274

21,336,409 23,397 459,509 92,923 2,400

$21,914,638

361,491 1,450,020 268,516

646,802 0 0 0
(46,064)

$600,739

1,102,713 3,887 (19,660) 27,434 (1,000)

$1,113,374

18,909 124,560 20,786

18,345	5.3	0.1 0	0.0	0.0 0                      N/A                      N/A 0                      N/A                      N/A
59,081	(35.2)	228.5

$77,426	4.9	0.6

(271,604)                       5.4                     (1.3) 230                     19.9                       1.0 (34,711)                     (4.1)                     (7.0) 17,497                     41.9                     23.2
0	(29.4)	0.0

($288,588)	5.4	(1.3)

0                       5.5                       0.0 (17,517)                       9.4                     (1.2) 4,222                       8.4                       1.6

Fund: 01 SubFund: -

2000 - 2999 Classified Personnel Salaries

2900 - Other Classified Salaries

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

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

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

794,069 3,421,588 550,634 603,119 133,406 4,600,387 17,026 50,117
0

$12,086,117

$101,117,478

15.7%

838,335 3,801,342 535,124 700,488 104,560 4,975,959 29,563 32,738
0

$13,111,431

$107,757,641

15.3%

876,009 3,867,514 535,124 778,482 117,667 4,986,306 31,534 25,124
0

$13,297,788

$110,207,625

15.4%

81,940 445,926 (15,510) 175,363 (15,739) 385,919 14,508 (24,993) 0

$1,211,671

$9,090,147

37,674                     10.3                       4.5 66,172                     13.0                       1.7 0                     (2.8)                       0.0 77,994                     29.1                     11.1 13,108                  (11.8)                     12.5 10,347                       8.4                       0.2 1,971                     85.2                       6.7 (7,614)                  (49.9)                  (23.3) 0                      N/A                      N/A

$186,358	10.0	1.4

$2,449,985	9.0	2.3

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT 310190 - STRS CERT

72,751,005 1,029,799

$73,780,804

69,160,890 1,376,958

$70,537,848

69,365,314 1,383,575

$70,748,889

(3,385,691) 353,776

($3,031,915)

204,424                     (4.7)                       0.3 6,617                     34.4                       0.5

$211,041	(4.1)	0.3

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED 310291 - STRS CLASSIFIED

857,793 3,855

$861,648

862,657 6,061

$868,719

780,236 10,044

$790,280

(77,556) 6,188

($71,368)

(82,421)                     (9.0)                     (9.6) 3,982                   160.5                     65.7

($78,439)	(8.3)	(9.0)

3201 - Public Employees' Retirement System, certificated positions

320100 - PERS CERTIFICATED 320190 - PERS CERTIFICATED

485,991 0

$485,991

627,550 0

$627,550

669,522 0

$669,522

183,532 0

$183,532

41,972                     37.8                       6.7 0                      N/A                      N/A

$41,972	37.8	6.7

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED 320290 - PERS CLASSIFIED

24,312,270 510,344

$24,822,615

25,764,893 548,917

$26,313,810

25,249,282 694,883

$25,944,165

937,012 184,538

$1,121,551

(515,611) 145,966

($369,645)

3.9                     (2.0) 36.2                     26.6

4.5	(1.4)

20

Fund: 01 SubFund: -

3000 - 3999 Employee Benefits

3301 - OASDI/Medicare/Alternative, certificated positions

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

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

330192 - SUPPLEMENTAL RETIREMENT CERT

3302 - OASDI/Medicare/Alternative, classified positions

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

330292 - SUPPLEMENTAL RETIREMENT CLASS

3401 - Health & Welfare Benefits, certificated positions

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

3402 - Health & Welfare Benefits, classified positions

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

146,419 3,468,074 4,173 7,351 72,159 1,530

$3,699,707

5,846,077 1,451,877 185,977 203,584 66,318 53,880

$7,807,713

33,395,976 2,210,703 424,836 155,014

$36,186,529

18,871,234 1,263,550 242,928 82,592 237,746

$20,698,049

177,969 3,724,826 4,821 7,458 99,308 1,519

$4,015,901

6,202,882 1,528,562 178,917 193,361 68,211 48,228

$8,220,161

33,796,419 2,191,730 421,205 156,577

$36,565,932

19,288,148 1,274,785 243,647 83,773 249,099

$21,139,452

197,033 3,765,209 4,462 4,085 104,547 3,208

$4,078,543

6,053,340 1,528,592 195,263 226,751 75,661 58,374

$8,137,981

33,839,857 2,225,158 427,726 156,840

$36,649,582

19,516,441 1,295,977 248,943 84,773 251,548

$21,397,682

50,614 297,134 289 (3,267) 32,387 1,678

$378,835

207,263 76,715 9,286 23,167 9,343 4,494

$330,268

443,882 14,456 2,890 1,826

$463,053

645,207 32,428 6,015 2,181 13,803

$699,633

19,064 40,382 (359) (3,373) 5,238 1,689

$62,642

(149,542) 30 16,346 33,390 7,450 10,146

($82,180)

43,438 33,428 6,520 263

$83,650

228,293 21,193 5,296 1,000 2,449

$258,230

34.6                     10.7 8.6                       1.1 6.9                     (7.4) (44.4)                  (45.2) 44.9                       5.3 109.6                   111.2

10.2	1.6

3.5                     (2.4) 5.3                       0.0 5.0                       9.1 11.4                     17.3 14.1                     10.9 8.3                     21.0

4.2	(1.0)

1.3	0.1 0.7	1.5 0.7	1.5 1.2	0.2

1.3	0.2

3.4	1.2 2.6	1.7 2.5	2.2 2.6	1.2 5.8	1.0

3.4	1.2

3501 - State Unemployment Insurance, certificated positions

350100 - SUI CERT 350190 - SUI CERT

134,766 4,818

$139,584

136,444 5,827

$142,271

133,861 4,271

$138,132

(905) (547)

($1,452)

(2,583) (1,556)

($4,139)

(0.7)                     (1.9) (11.3)                  (26.7)

(1.0)	(2.9)

21

Fund: 01 SubFund: -

3000 - 3999 Employee Benefits

3502 - State Unemployment Insurance, classified positions

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

350200 - SUI CLASS 350290 - SUI CLASS

92,512 15,503

$108,015

59,747 11,134

$70,880

53,106 8,285

$61,391

(39,406) (7,218)

($46,624)

(6,641) (2,848)

($9,489)

(42.6)                  (11.1) (46.6)                  (25.6)

(43.2)	(13.4)

3601 - Workers' Compensation Insurance, certificated positions

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

2,885,040 64,466

$2,949,506

3,079,602 86,613

$3,166,216

3,107,397 87,251

$3,194,647

222,357 22,785

$245,142

27,795                       7.7                       0.9 637                     35.3                       0.7

$28,432	8.3	0.9

3602 - Workers' Compensation Insurance, classified positions

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

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

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

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

3802 - PERS Reduction, classified positions

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

1,199,049 38,821

$1,237,870

7,817,991 $7,817,991

2,555,795 $2,555,795

0 $0

0 0 0

$0

1,267,794 41,950

$1,309,743

8,337,644 $8,337,644

2,676,784 $2,676,784

0 $0

0 0 0

$0

1,222,104 50,085

$1,272,189

8,314,182 $8,314,182

2,566,755 $2,566,755

0 $0

0 0 0

$0

23,055 11,264

$34,319

496,191 $496,191

10,960 $10,960

0 $0

0 0 0

$0

(45,690) 8,135

($37,555)

(23,463) ($23,463)

(110,029) ($110,029)

0 $0

0 0 0

$0

1.9                     (3.6) 29.0                     19.4

2.8	(2.9)

6.3                     (0.3) 6.3                    (0.3)

0.4                     (4.1) 0.4                    (4.1)

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

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

N/A	N/A

22

Fund: 01 SubFund: -

3000 - 3999 Employee Benefits

3901 - Other Benefits, certificated positions

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

390100 - OTH BEN CERT

390102 - OTH BEN CE TUITION REIMB 390103 - SELF INSUR CERT
390104 - AB 1522 ACCRUAL

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

3902 - Other Benefits, classified positions

390201 - OTH BEN CLASS

390202 - OTH BEN-CL TUITION REIMB 390203 - SELF INSUR CLASS
390204 - AB 1522 ACCRUAL

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

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

4000 - 4999 Books and Supplies

0 0
962,244 5,836
0 21,540 11,126

$1,000,747

0 0
400,781 745
0 16,845 20,591

$438,962

$184,591,524 28.7%
82.9%

0 0
1,059,223 25,677
0 28,742 13,868

$1,127,509

0 0
591,281 779
0 17,496 19,326

$628,883

$185,749,303 26.3%
79.2%

0 0
1,037,033 3,152
0 30,234 9,734

$1,080,153

0 0
409,756 610
0 21,082 24,997

$456,446

$185,500,537 25.9%
78.4%

0 0
74,789 (2,685) 0 8,693 (1,392)

$79,406

0 0
8,975 (134) 0 4,237 4,406

$17,483

$909,013

0 0
(22,189) (22,526) 0
1,492 (4,134)

($47,357)

0 0
(181,525) (169)
0 3,586 5,671

($172,437)

($248,766)

N/A                      N/A N/A                      N/A 7.8                     (2.1) (46.0)                  (87.7) N/A                      N/A 40.4                       5.2 (12.5)                  (29.8)

7.9	(4.2)

N/A                      N/A N/A                      N/A 2.2                  (30.7) (18.0)                  (21.7) N/A                      N/A 25.1                     20.5 21.4                     29.3

4.0	(27.4)

0.5	(0.1)

4100 - Approved Textbooks and Core Curricula Materials 410000 - TEXTBOOKS

4200 - Books and Other Reference Materials

420000 - OTH BOOKS/LIBRARY 420099 - BOOKS REIMB

4300 - Materials and Supplies

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

5,956,794 $5,956,794

14,838 0

$14,838

10,118,578 (6,265) 20,855,103 46,000 508,417

5,633,310 $5,633,310

85,770 0

$85,770

12,280,593 10,460,881 17,957,038 86,020 788,073

23

5,583,920 $5,583,920

373,052 0

$373,052

12,923,184 2,233,784 2,220,578 103,519 887,036

(372,874) ($372,874)

358,214 0

$358,214

2,804,607 2,240,049 (18,634,526) 57,519 378,619

(49,390) ($49,390)

287,281 0

$287,281

642,591 (8,227,097) (15,736,460) 17,499 98,963

(6.3)                     (0.9) (6.3)                    (0.9)

2414.2                   334.9 N/A                      N/A

2414.2	334.9

27.7                       5.2 (35755.1)                  (78.6) (89.4)                  (87.6) 125.0                     20.3 74.5                     12.6

Fund: 01 SubFund: -

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

430006 - FOOD SUP SIERRA OUTDOOR 430007 - SUPPLIES/SOFTWARE 430008 - SUPPLIES NON-CLASSROOM 430010 - SUPPLIES IMMUNIZATION 430011 - BLUEPRINTS/BIDS
430012 - ERGONOMICS/PURCHASING 430013 - ASSESSMENT SUPPLIES 430016 - SOFTWARE REIMBURSEMENT 430023 - SALES/USE TAX
430026 - FACILITY USE SUPPLIES 430031 - VANDALISM
430038 - UNIFORMS
430040 - SUPPLIES - DISTRICT EVENTS 430050 - SUPPLIES M&O
430051 - SMALL TOOLS M&O 430052 - ASBESTOS/CONCRETE M&O 430053 - LAMP REPLACEMENT M&O 430054 - SUPP M&O SAFETY
430055 - SUPPLIES POOL 430060 - SUPPLIES GROUNDS
430061 - SUPPLIES HAZARDOUS WASTE 430062 - SUPPLIES FIBAR M&O
430063 - SUPPLIES IRRIGATION 430064 - CHEMICAL PRE-EMERGENT 430065 - SUPP VARSITY FIELD 430066 - SUPP BASEBALL FIELD ELEM 430070 - SUPPLIES/TRANSP
430071 - SHOP TOOLS 430072 - GAS
430073 - DIESEL
430074 - SUPP OIL & GR TRANSP 430075 - TIRES/OTH VEHICLES 430076 - REPAIR SUPP TRANSP 430082 - INVENTORY ADJUSTMENT 430091 - OFFSET FOR 5700 OBJECTS 430092 - PURCHASING BIDS
430099 - REIMB SUPPLY

366,660 6,302 4,510,950 0
0 9,472 31,000 0 2,900 13,500
126,000 242,194 30,000 2,155,000 500
0 0
500 400,000 495,000 0 60,000 300,000 15,000 45,000 0 145,496 9,848 317,800 670,400 120,205 255,057
1,066,035 5,204 62,157
0 0

$42,984,014

366,660 6,302 6,185,963 143
0 9,472 27,500 0 2,900 14,500
126,000 215,123 30,000 2,186,725 500
0 0
500 400,000 495,000 1,300 60,000 360,000 15,000 45,000 0 146,400 14,147 486,000 840,000 90,000 279,406
1,095,700 5,204 120,071
0 0

$55,198,121

354,072 6,302 11,563,394 143
0 9,472 27,500 0 12,400 14,500
156,000 213,627 30,000 2,558,725 600
0 0
500 500,000 565,000 1,300 50,000 360,000 45,000 40,000 0 146,400 20,404 485,000 840,000 90,000 249,500
1,089,443 5,204 42,567
0 0

$37,845,155

(12,588) 0 7,052,443 143
0 0
(3,500) 0 9,500 1,000 30,000
(28,567) 0 403,725 100
0 0 0
100,000 70,000 1,300 (10,000) 60,000 30,000 (5,000) 0
904 10,556 167,200 169,600 (30,205) (5,557) 23,407 0 (19,590) 0
0

($5,138,860)

(12,588)                     (3.4)                     (3.4) 0                       0.0                       0.0 5,377,431                   156.3                     86.9 0                      N/A                       0.0
0	N/A	N/A 0                       0.0                       0.0 0                  (11.3)                       0.0 0	N/A	N/A
9,500                   327.6                   327.6 0                       7.4                       0.0 30,000                     23.8                     23.8 (1,496)                  (11.8)                     (0.7) 0                       0.0                       0.0
372,000                     18.7                     17.0 100                     20.0                     20.0
0	N/A	N/A 0	N/A	N/A 0                       0.0                       0.0
100,000                     25.0                     25.0 70,000                     14.1                     14.1 0                      N/A                       0.0 (10,000)                  (16.7)                  (16.7) 0                     20.0                       0.0 30,000                   200.0                   200.0 (5,000)                  (11.1)                  (11.1) 0                      N/A                      N/A
0                       0.6                       0.0 6,257                   107.2                     44.2 (1,000)                     52.6                     (0.2) 0                     25.3                       0.0
0                  (25.1)                       0.0 (29,906)                     (2.2)                  (10.7) (6,257)                       2.2                     (0.6) 0                       0.0                       0.0 (77,503)                  (31.5)                  (64.5) 0                      N/A                      N/A
0	N/A	N/A

($17,352,966)	(12.0)	(31.4)

24

Fund: 01 SubFund: -

4000 - 4999 Books and Supplies

4400 - Noncapitalized Equipment

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

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

4700 - Food 470000 - FOOD

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

5100 - Subagreements for Services

510000 - SUBAGREEMENTS FOR SERVICES

5200 - Travel and Conferences

520000 - CONF/TRAVEL

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

5300 - Dues and Memberships

530000 - DUES & MEMBERSHIP 580013 - ASSESSMENT SOFTWARE

5400 - Insurance

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

3,360,264 0 0

$3,360,264

0 $0

$52,315,910 8.1%

4,975,823 $4,975,823

1,779,624 0
311,752 56,544 0

$2,147,921

78,489 29,000

$107,489

1,140,349 3,336,200 38,494 (1,566,137)

$2,948,906

9,798,775 3,100
0

$9,801,875

0 $0

$70,719,076 10.0%

6,677,376 $6,677,376

2,252,904 10,300 327,780 56,544
0

$2,647,529

78,824 29,000

$107,824

1,236,380 3,250,616 59,988 (1,920,544)

$2,626,440

20,647,196 3,100
0

$20,650,296

0 $0

$64,452,423 9.0%

6,947,657 $6,947,657

2,650,705 14,800 336,335 56,544
0

$3,058,384

78,521 29,000

$107,521

1,236,380 3,250,616 59,988 (1,920,544)

$2,626,440

17,286,932 3,100
0

$17,290,032

0 $0

$12,136,513

1,971,834 $1,971,834

871,081 14,800 24,583 0
0

$910,463

32 0

$32

96,031 (85,584) 21,494 (354,407)

($322,466)

10,848,422	514.5	110.7 0                      N/A                       0.0 0                      N/A                      N/A

$10,848,422	514.5	110.7

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

($6,266,653)	23.2	(8.9)

270,281                     39.6                       4.0 $270,281                     39.6                       4.0

397,801	48.9	17.7 4,500                      N/A	43.7 8,554                       7.9                       2.6
0                       0.0                       0.0 0                      N/A                      N/A

$410,855	42.4	15.5

(303)                       0.0                     (0.4) 0                       0.0                       0.0

($303)	0.0	(0.3)

0	8.4	0.0 0                     (2.6)	0.0 0                     55.8	0.0 0                     22.6	0.0

$0	(10.9)	0.0

25

Fund: 01 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5500 - Operations and Housekeeping Services

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

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

1,796,225 708,900 120,500 2,500 25,000 160,000 8,359,328 1,750,000

$12,922,453

1,796,325 709,550 120,500 2,500 25,000 153,000 9,084,328 1,750,000

$13,641,203

1,796,325 709,550 120,500 2,500 30,000 153,500 9,074,828 1,750,000

$13,637,203

100 650 0
0 5,000 (6,500)
715,500 0

$714,750

0	0.0	0.0 0	0.1	0.0 0	0.0	0.0 0	0.0	0.0
5,000                     20.0                     20.0 500                     (4.1)                       0.3 (9,500)                       8.6                     (0.1) 0                       0.0                       0.0

($4,000)	5.5	0.0

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

560001 - NONCAPITALIZED IMPROVEMENTS 560002 - MAINTENANCE AGREEMENTS 560003 - ALARM SYSTEM
560004 - ALARM ADDITIONAL CHARGES 560005 - RENTAL
560006 - REPAIR EQUIP 560007 - MUSIC REPAIR 560009 - FIRE EXT SERV 560010 - BLDG LEASE/RENTS 560031 - REPAIR VANDALISM
560040 - SERVICE - DISTRICT EVENTS 560050 - REPAIR EQ M&O
560051 - REPAIR EQ, POOL 560070 - OUT SERVICE TRANSP 560071 - OUT SERV MECHANICAL 560072 - EQ REPAIR/TRANSP 560085 - REP/EQ GAD DEPT
560099 - NON/CAPITAL/RENTAL REIMB

5710 - Transfers of Direct Costs

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

1,454,471 3,158,032 409,395 2,480 216,951 663,370 114,350 41,000 56,400 15,000
0 905,000 20,000 83,150 458,434 0
0 0

$7,598,034

0 0 0 0 0 0 0

1,738,797 3,120,221 460,625 2,734 247,356 1,062,565 114,750 41,000 59,800 15,000 20,000 930,525 20,000 142,300 458,250 500,000
0 0

$8,933,923

0 0 0 0 0 0 0

26

3,036,922 3,507,639 460,625 2,762 297,914 800,566 114,750 41,000 59,800 15,000 20,000 1,020,525 105,000 140,000 458,250 500,000
0 0

$10,580,753

0 0 0 0 0 0 0

1,582,451 349,607 51,230 282 80,963 137,196 400
0 3,400 0 20,000
115,525 85,000 56,850 (184) 500,000 0
0

$2,982,720

0 0 0 0 0 0 0

1,298,125 387,418
0 29
50,558 (261,999) 0
0 0 0 0
90,000 85,000 (2,300) 0
0 0 0

$1,646,830

0 0 0 0 0 0 0

108.8                     74.7 11.1                     12.4 12.5                       0.0 11.4                       1.0 37.3                     20.4 20.7                  (24.7) 0.3                       0.0 0.0                       0.0 6.0                       0.0 0.0                       0.0 N/A                       0.0 12.8                       9.7 425.0                   425.0 68.4                     (1.6) 0.0                       0.0 N/A                       0.0 N/A                      N/A N/A                      N/A

39.3	18.4

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

Fund: 01 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5710 - Transfers of Direct Costs

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

571020 - DIRECT COST/TRANSPORTATION 571025 - DIRECT COST/LCAP FUNDED 571040 - DIRECT COST/GAD
571047 - DIRECT COST/ED SEMINARS 571050 - DIRECT COST/COPIER 571052 - DIRECT COST/SCANBACK 571060 - DIRECT COST/TECHNOLOGY 571070 - DIRECT COST/TEACH CTR 571080 - DIRECT COST/FUEL
571081 - DIRECT COST/MET PAC

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

5750 - Transfers of Direct Costs - Interfund

575000 - DIRECT COST/INTERFUND TRF 575002 - DIRECT COST/CUSD TODAY INTERFN 575003 - DIRECT COST/UTILITY INTERFUND 575005 - DIRECT COST CUSTODIAL INTERFUN 575010 - DIRECT COST/MTCE INTERFUND 575020 - DIRECT COST/TRANSP INTERFUND 575030 - DIRECT COST/FOOD SVC INTERFUND 575040 - DIRECT COST/GAD/INTERF
575047 - DIRECT COST/SEMINARS INTERFUND 575050 - DIRECT COST/COPIER INTERFUND 575052 - DIRECT COST/SCANBACK INTERFUND 575060 - DIRECT COST/TECH INTERFUND 575070 - DIRECT COST/TCH CTR INTERFUND 575080 - INTER-FUND DIRECT COST FUEL 575081 - DIRECT COST/MET PAC INTERFUND 575090 - DC TRANSFER INTERFUND CD

0 0 0 0 0 0 0 0 0 0 0 0

$0

0 (18,000) (195,000) (86,000) (16,538) (11,634) 0 (20,369) 0
(6,433) (3,637) 0 (19,655) (14,006) 0
0

($391,272)

0 0 0 0 0 0 0 0 0 0 0 0

$0

0 (18,000) (195,000) (86,000) (16,538) (23,641) 0 (24,969) 0
(6,970) (3,637) 0 (18,905) (14,006) 0
0

($407,667)

0 0 0 0 0 0 0 0 0 0 0 0

$0

0 (16,100) (195,000) (86,000) (16,538) (31,669) 0 (27,896) 0
(6,970) (3,637) 0 (18,905) (14,006) 0
0

($416,722)

0 0 0 0 0 0 0 0 0 0 0 0

$0

0 1,900 0
0 0
(20,035) 0 (7,527) 0
(537) 0 0
750 0 0 0

($25,450)

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

$0	N/A	N/A

0                      N/A                      N/A 1,900                  (10.6)                  (10.6) 0                       0.0                       0.0
0                       0.0                       0.0 0                       0.0                       0.0
(8,028)                   172.2                     34.0 0                      N/A                      N/A (2,927)                     37.0                     11.7 0                      N/A                      N/A
0	8.4	0.0 0	0.0	0.0 0                      N/A                      N/A 0                     (3.8)	0.0 0	0.0	0.0 0                      N/A                      N/A 0                      N/A                      N/A

($9,055)	6.5	2.2

5800 - Professional/Consulting Services and Operating Expenditures

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

616,643 3,210,900 797,205 1,855,558 68,959

584,710 3,497,483 954,704 1,841,196 80,842

27

507,483 4,401,529 952,200 1,741,196 80,842

(109,159) 1,190,629 154,996 (114,362) 11,883

(77,226)                  (17.7)                  (13.2) 904,047                     37.1                     25.8 (2,504)                     19.4                     (0.3) (100,000)                     (6.2)                     (5.4) 0                     17.2                       0.0

Fund: 01 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

5800 - Professional/Consulting Services and Operating Expenditures

580007 - FEES/ADMINISTRATIVE 580008 - FEES/ADMISSION - STUDENTS 580009 - FEES / OTHER
580010 - SOFTWARE LICENSE 580011 - FCOE STRS PENATLIES
580012 - SOFTWARE LICENSE CURRICULUM 580021 - LEGAL SETTLEMENTS
580023 - CONS FEE TRANS/QZAB 580024 - CONS FEE TRUSTEE 580025 - CONS FEE/ CCELC 580032 - UNDERWRITER'S FEES 580036 - COST OF ISSUANCE MISC 580050 - ACTUARIAL ADJUST 580090 - BUDGET RESERVE 580099 - CONTRACT REIMB

5900 - Communications

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

5000 - 5999 Services and Other Operating Expenditures

Percent of Total

28,947 417,591 738,402 1,535,112 1,000 1,751,438 250,000
0 0 0 0 0 0
906,327 0

$12,178,081

545,657 169,365 229,633 0
0

$944,655

$43,432,088

6.7%

33,667 488,716 821,094 2,455,210 1,000 2,089,799 250,000
0 0 0 0 0 0
316,715 0

$13,415,136

584,882 188,371 291,961 0
0

$1,065,214

$48,706,977

6.9%

32,467 633,955 837,365 2,572,667 1,000 1,471,373 350,000
0 0 0 0 0 0
301,665 0

$13,883,742

593,148 186,739 289,650 0
0

$1,069,537

$51,494,514

7.2%

3,520 216,364 98,963 1,037,555 0 (280,065) 100,000
0 0 0 0 0 0
(604,662) 0

$1,705,661

47,491 17,374 60,017 0
0

$124,882

$8,062,426

(1,200)                     12.2                     (3.6) 145,239                     51.8                     29.7 16,271                     13.4                       2.0 117,457                     67.6                       4.8 0                       0.0                       0.0 (618,426)                  (16.0)                  (29.6) 100,000                     40.0                     40.0 0                      N/A                      N/A
0	N/A	N/A 0	N/A	N/A 0	N/A	N/A 0	N/A	N/A 0	N/A	N/A
(15,050)                  (66.7)                     (4.8) 0                      N/A                      N/A

$468,606	14.0	3.5

8,266                       8.7                       1.4 (1,632)                     10.3                     (0.9) (2,311)                     26.1                     (0.8) 0                      N/A                      N/A
0	N/A	N/A

$4,323	13.2	0.4

$2,787,537	18.6	5.7

28

Fund: 01 SubFund: -

6000 - 6999 Capital Outlay

6170 - Land Improvements

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

617000 - LAND IMPROVEMENTS 617006 - SITE IMPRV CONSTRUCTION
617014 - SITE IMPRV OTH CONSTRUCTION 617099 - LAND IMPRV REIMB

6200 - Buildings and Improvements of Buildings

620000 - BLDG/IMPRV OF BLDG 620006 - CONSTRUCTION
620099 - BLDG/IMPRV OF BLDG REIMB

6400 - Equipment

640090 - EQUIPMENT $25,000+ 640099 - EQUIP REIMB $25,000 +

6500 - Equipment Replacement

650000 - CAPITAL EQUIPMENT REPLACEMENT

6000 - 6999 Capital Outlay

Percent of Total

60,000 0 0 0

$60,000

6,584,828 0 0

$6,584,828

374,339 0

$374,339

0 $0

$7,019,167

1.1%

64,000 47,468 0
0

$111,468

10,470,608 0 0

$10,470,608

5,295,915 0

$5,295,915

0 $0

$15,877,991

2.2%

67,000 48,768 0
0

$115,768

10,473,518 0 0

$10,473,518

5,425,143 0

$5,425,143

0 $0

$16,014,429

2.2%

7,000 48,768 0
0

$55,768

3,888,690 0 0

$3,888,690

5,050,804 0

$5,050,804

0 $0

$8,995,262

3,000                     11.7                       4.7 1,300                      N/A                       2.7 0                      N/A                      N/A
0	N/A	N/A

$4,300	92.9	3.9

2,909	59.1	0.0 0                      N/A                      N/A 0                      N/A                      N/A

$2,909	59.1	0.0

129,228                 1349.3                       2.4 0                      N/A                      N/A

$129,228	1349.3	2.4

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

$136,438	128.2	0.9

29

Fund: 01 SubFund: -

7000 - 7499 Other Outgo

7130 - State Special Schools

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

713000 - STATE SP SCH	20,000

$20,000

20,000

$20,000

20,000

$20,000

0	0	0.0	0.0

$0	$0	0.0	0.0

7142 - Other Tuition, Excess Costs, and/or Deficit Payments to County Offices

714200 - OTH TUITION/DEFICIT PAY CO

7283 - All Other Transfers to JPAs

722300 - TRANSFER OUT TO JPA CART

7310 - Transfers of Indirect Costs

731010 - DIRECT SUP/INDIRECT COST

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

7438 - Debt Service - Interest

743800 - DEBT SERVICE/INTEREST

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

7000 - 7499 Other Outgo

Percent of Total

0 $0

1,571,911 $1,571,911

0 $0

(1,556,859) ($1,556,859)

8,000 $8,000

423,490 $423,490

$466,542

0.1%

0 $0

1,603,211 $1,603,211

0 $0

(1,541,531) ($1,541,531)

1,326,889 $1,326,889

1,078,490 $1,078,490

$2,487,059

0.4%

0 $0

1,624,408 $1,624,408

0 $0

(1,619,241) ($1,619,241)

1,326,889 $1,326,889

1,078,490 $1,078,490

$2,430,546

0.3%

0 $0

52,497 $52,497

0 $0

(62,382) ($62,382)

1,318,889 $1,318,889

655,000 $655,000

$1,964,004

0 $0

21,197 $21,197

0 $0

(77,710) ($77,710)

0 $0

0 $0

($56,513)

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

3.3                       1.3 3.3                       1.3

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

4.0                       5.0 4.0                       5.0

16486.1                       0.0 16486.1                       0.0

154.7                       0.0 154.7                       0.0

421.0	(2.3)

30

Fund: 01 SubFund: -

7600 - 7629 Interfund Transfers Out

7611 - From General Fund to Child Development Fund

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

761101 - TRANSFER TO CHILD DEVELOPMENT

7612 - Between General Fund and Special Reserve Fund

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

7619 - Other Authorized Interfund Transfers Out

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

7600 - 7629 Interfund Transfers Out Percent of Total
8980 - 8999 Contributions

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

8980 - 8999 Contributions

Percent of Total

0 $0

0 2,910,200

$2,910,200

846,880 414,056 0
0 0 0 0
2,800,000

$4,060,936

$6,971,136 1.1%

0 $0

$0

0.0%

0 $0

0 4,910,200

$4,910,200

846,880 414,056 0
0 0 0 0
2,800,000

$4,060,936

$8,971,136 1.3%

0 $0

$0

0.0%

0 $0

0 15,133,730

$15,133,730

846,880 414,056 0
0 0 0 0
3,600,000

$4,860,936

$19,994,666 2.8%

0 $0

$0

0.0%

0 $0

0 12,223,530

$12,223,530

0 0 0 0 0 0 0
800,000

$800,000

$13,023,530

0 $0

$0

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

0                      N/A                      N/A 10,223,530                   420.0                   208.2

$10,223,530	420.0	208.2

0	0.0	0.0 0	0.0	0.0 0                      N/A                      N/A 0                      N/A                      N/A 0                      N/A                      N/A 0                      N/A                      N/A 0                      N/A                      N/A
800,000	28.6	28.6

$800,000	19.7	19.7

$11,023,530	186.8	122.9

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

$0	N/A	N/A

31

Summary of Revisions

2023-2024 Charter School Fund Budget

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

I. 2023-24 Charter School Revenues

A. Local Control Funding Formula (LCFF)

LCFF changed from $10,276,902 at First Interim to	$9,764,793 at Second Interim, a decrease of $512,109. The change is due to a decrease in projected Average Daily Attendance (ADA) for P-2 from 800 ADA at First Interim to 760 ADA at Second Interim.

Change from 1st Inter

2023-24 Adopted Budget

$ 10,358,627
	
im to 2nd Interi

2023-24 2nd Int. Budget
	
m	$ (512,109)

Increase/(Decrease)

$ (593,834)

$ 9,764,793

B. State Revenues

Item Lottery
Mandated Cost Rei Change from 1st Inter

2023-24 Adopted Budget

$ 346,906

mbursements im to 2nd Interi

2023-24 2nd Int. Budget
	
Budget Adjustment $      10,657
	(6,928) m              $         3,729

Increase/(Decrease)

$ 106,505

$ 453,411

D. Local Revenues

Local Revenues changed $181,000 at First Interim to $271,000 at Second Interim, an increase of $90,000. The change is due to updated projections for interest revenue based on funds received to date.

Change from 1st Inter

2023-24 Adopted Budget

$ 116,700
	
im to 2nd Interi

2023-24 2nd Int. Budget
	
m	$	90,000

Increase/(Decrease)

$	154,300

$ 271,000

State Revenues changed from $449,682 at First Interim to $453,411 at Second Interim, an increase of $3,729. The change is largely due to adjustments to lottery revenues offset by an adjustment to mandated cost reimbursements.

32

E. Total Charter School Revenues

Total Charter School Revenues changed from $ 10,907,584 at First Interim to $ 10,489,204 at Second Interim, a decrease of $ 418,380.

Change from 1st Inter

2023-24 Adopted Budget

$ 10,822,233
	
im to 2nd Interi

2023-24 2nd Int. Budget
	
m	$( 418,380)

Increase/(Decrease)

$ (333,029)

$ 10,489,204

II. 2023-24CharterSchool Fund Expenditures

A. Certificated Personnel Salaries

Certificated Personnel Salaries changed from $5,083,725 at First Interim to $5,066,164 at Second Interim, a decrease of $17,561. This change is due to minor changes in projected staffing costs.

Item
Teacher Salaries Pupil Support Salar
Change from 1st Interi

2023-24 Adopted Budget

$ 4,964,063

ies
m to 2nd Interi

2023-24 2nd Int. Budget
	
Budget Adjustment $         1,746
	(19,307) m	$     (17,561)

Increase/(Decrease)

$ 102,101

$ 5,066,164

B. Classified Personnel Salaries

Classified Personnel Salaries changed from $486,056 at First Interim to $463,956 at Second Interim, a decrease of $22,100.	The change is due primarily to a minor decrease in projected instructional salaries.

Item
Business Support S Instructional Salari
Change from 1st Interi

2023-24 Adopted Budget

$ 441,078

alaries es
m to 2nd Interi

2023-24 2nd Int. Budget
	
Budget Adjustment $          631
     (22,731)
m	$ (22,100)

Increase/(Decrease)

$ 22,878

$ 463,956

33

C. Employee Benefits

Employee Benefits changed from $2,257,228 at First Interim to $2,241,199 at Second Interim, a decrease of $16,029. This change was due to previously	mentioned	staffing	adjustments during the Second Interim reporting period.

Item Other
STRS & PERS Retir
Change from 1st Interi

2023-24 Adopted Budget

$ 2,150,839

ement
m to 2nd Interi

2023-24 2nd Int. Budget

Budget Adjustment $      (5,644)
	(10,385)
m	$ (16,029)

Increase/(Decrease)

$ 90,360

$ 2,241,199

D. Books, Supplies and Other Materials

Books, Supplies and Other Materials changed from $1,495,338 at First Interim to $1,391,272 at Second Interim, a decrease of $104,065. The change is due to updated projections of materials costs as well as adjusted budgets for multi-year grants to only account for funds planned to be expended this fiscal year.

Item Equipment
Textbooks & Supplie A-G Grants
Change from 1st Interi

2023-24 Adopted Budget

$ 371,768

s

m to 2nd Interim

2023-24 2nd Int. Budget
	
Budget Adjustment $      30,791
(54,140)
       (80,716) $ (104,065)

Increase/(Decrease)

$ 1,019,504

$ 1,391,272

E. Contracted Services and Other Operating Expenditures

Contracted	Services	and	Other	Operating Expenditures changed from $569,758 at First Interim to $472,171 at Second Interim, a decrease of $97,587. The change is primarily due to a decrease to projected software services.

Item
Instructional Softw Contract Services Instructional Softw
Change from 1st Inter

2023-24 Adopted Budget

$ 488,517

are

are
im to 2nd Interi

2023-24 2nd Int. Budget
	
Budget Adjustment $      (2,359)
(19,464)
	(75,764) m	$     (97,587)

Increase/(Decrease)

$ (16,346)

$ 472,171

34

G. Other Outgo Expenditures

Other	Outgo	Expenditures	changed	from $170,848 at First Interim to $177,848 at Second Interim, an increase of $7,000.     This was due to changes in expenditures applicable to indirect cost charges.

Change from 1st Inter

2023-24 Adopted Budget

$ 167,504
	
im to 2nd Interi

2023-24 2nd Int. Budget
	
m	$ 7,000

Increase/(Decrease)

$ 10,344

$ 177,848

III. Charter School Fund Balance

Total revenues are $10,489,204 and total expenditures are $9,812,610 at Second Interim, resulting in a surplus of $676,594 and an ongoing operating surplus of $1,815,385. It’s important to note that the operating surplus will decrease in subsequent years due to the anticipated increase in lease expenditures due to the new building Clovis Online will occupy. The projected ending fund balance for the 2023-24 fiscal year is:

Beginning Fund Balance, Audited 7/1/23	$12,094,119

H. Total Charter School Fund Expenditures

2023-24 Revenues

2023-24 Expenditures

10,489,204

 9,812,610

Total	Charter	School	Fund	Expenditures changed from $10,062,953 at First Interim to $9,812,610 at Second Interim, a decrease of $250,342.

Change from 1st Inter

2023-24 Adopted Budget

$ 8,583,769
	
im to 2nd Interi

2023-24 2nd Int. Budget
	
m	$ (250,342)

Increase/(Decrease)

$ 1,228,841

$ 9,812,610

Surplus/(Deficit) (1)

Ending Fund Balance, 6/30/24, Projected

Restricted

A-G Completion Grant Assigned:
Capital Improvements

General Reserve 6/30/24

General Reserve as a % of Expenditures

One-Time Items in 2023-24:

Grant Carryover (2)

	676,594

$12,770,713

54,293

$12,225,789

$	490,631

5.0%

$ 1,138,791

Ongoing Operating Surplus (1+2)	$ 1,815,385

35

Fund: 09 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

09 - CHARTER SCHOOLS	$10,822,233	$10,907,584	$10,489,204	($333,029)	($418,380)	(3.1)	(3.8)
	
8010 - 8099 Revenue Limit Sources

8011 - LCFF State Aid - Current Year

801100 - REVENUE LIMIT STATE AID

6,272,952

$6,272,952

6,031,146

$6,031,146

5,049,142

$5,049,142

(1,223,810)

($1,223,810)

(982,004)

($982,004)

(19.5)	(16.3)

(19.5)	(16.3)

8012 - Education Protection Account State Aid - Current Year

801200 - EDUCATIONAL PROTECTION ACCT.	2,753,149

$2,753,149

2,913,230

$2,913,230

2,767,569

$2,767,569

14,420

$14,420

(145,661)

($145,661)

0.5	(5.0)

0.5	(5.0)

8015 - Charter Schools General Purpose Entitlement - State Aid

801500 - RL CHARTER SCHOOL APPORT                                                   0                                  0                                  0                                  0 $0                               $0                               $0                               $0

8019 - LCFF/Revenue Limit State Aid - Prior Years

801900 - RL ST AID PRIOR YEAR                                                                 0                                  0                                  0                                  0 $0                               $0                               $0                               $0

8091 - LCFF Transfers - Current Year

809100 - RL TRANSFER - CHARTER	0	0	0	0

$0	$0	$0	$0

8096 - Transfers to Charter Schools in Lieu of Property Taxes

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

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

0	N/A	N/A

$0	N/A	N/A

809600 - IN LIEU PROPERTY TAX TRANSFER

8099 - LCFF/Revenue Limit Transfers - Prior Years 809900 - RL TRANSFER PY CHARTER

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

8290 - All Other Federal Revenue 829000 - FED OTH REV

8100 - 8299 Federal Revenue

Percent of Total

1,332,526 $1,332,526

0 $0

$10,358,627 95.7%

0 $0

$0

0.0%

1,332,526 $1,332,526

0 $0

$10,276,902 94.2%

0 $0

$0

0.0%

1,948,082 $1,948,082

0 $0

$9,764,793 93.1%

0 $0

$0

0.0%

615,556 $615,556

0 $0

($593,834)

0 $0

$0

615,556                     46.2                     46.2 $615,556                     46.2                     46.2

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

($512,109)	(5.7)	(5.0)

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

$0	N/A	N/A

36

Fund: 09 SubFund: -

8300 - 8599 Other State Revenue

8550 - Mandated Cost Reimbursements

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

855000 - ST MANDATED REIMB

8560 - State Lottery Revenue

856000 - ST LOTTERY 856001 - ST LOTTERY PR YR

8590 - All Other State Revenue

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

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

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

42,151 $42,151

189,600 0

$189,600

115,155 0

$115,155

$346,906 3.2%

110,000

$110,000

42,151 $42,151

199,200 17,877

$217,077

190,454 0

$190,454

$449,682 4.1%

180,000

$180,000

35,231 $35,231

199,200 28,534

$227,734

190,446 0

$190,446

$453,411 4.3%

270,000

$270,000

(6,920) ($6,920)

9,600 28,534

$38,134

75,291 0

$75,291

$106,505

160,000

$160,000

(6,920)                  (16.4)                  (16.4) ($6,920)                  (16.4)                  (16.4)

0                       5.1                       0.0 10,657                      N/A                     59.6

$10,657	20.1	4.9

(8)                     65.4                       0.0 0                      N/A                      N/A

($8)	65.4	0.0

$3,729	30.7	0.8

90,000	145.5	50.0

$90,000	145.5	50.0

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

866200 - NET INC(DEC) FAIR VALUE INVEST

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

8600 - 8799 Other Local Revenue

Percent of Total

0 $0

6,700 $6,700

$116,700

1.1%

0 $0

1,000 $1,000

$181,000

1.7%

0 $0

1,000 $1,000

$271,000

2.6%

0 $0

(5,700) ($5,700)

$154,300

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

0                  (85.1)                       0.0 $0                  (85.1)                       0.0

$90,000	132.2	49.7

37

Fund: 09 SubFund: -

8980 - 8999 Contributions

8980 - Contributions from Unrestricted Revenues

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

898000 - CONTRIB FR UNRESTRICTED REV 898002 - CONTRIB FOR LCAP

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

8980 - 8999 Contributions

Percent of Total

0                                  0                                  0                                  0 0                                  0                                  0                                  0

$0	$0	$0	$0

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

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

$0	N/A	N/A

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

$0	N/A	N/A

38

Fund: 09 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

09 - CHARTER SCHOOLS	$8,583,769	$10,062,953	$9,812,610	$1,228,841	($250,342)	14.3	(2.5)
	
1000 - 1999 Certificated Personnel Salaries

1100 - Certificated Teachers' Salaries

110001 - TEACHER SAL

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

1200 - Certificated Pupil Support Salaries

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

3,789,017 112,955 2,510 94,628
0

$3,999,110

30,879 393,718 76,906 137,948 32,517 165

$672,133

3,818,457 117,079 7,590 103,134
0

$4,046,260

32,577 464,731 93,666 118,230 19,480 0

$728,684

3,818,457 109,031 4,004 116,514
0

$4,048,006

32,577 464,966 71,481 118,230 22,123 0

$709,377

29,440 (3,924) 1,494 21,886 0

$48,896

1,698 71,248 (5,425) (19,718) (10,394) (165)

$37,244

0 (8,048) (3,586) 13,380 0

$1,746

0 235
(22,185) 0
2,643 0

($19,307)

0.8                       0.0 (3.5)                     (6.9) 59.5                  (47.2) 23.1                     13.0 N/A                      N/A

1.2	0.0

5.5                       0.0 18.1                       0.1 (7.1)                  (23.7) (14.3)                       0.0 (32.0)                     13.6 (100.0)                      N/A

5.5	(2.6)

1300 - Certificated Supervisors' and Administrators' Salaries

130001 - PRINCIPAL SAL

130003 - LEARNING DIRECTOR SAL 130008 - DIST ADM SAL
130050 - CERT ADMIN SUB

1900 - Other Certificated Salaries

190003 - TRANSITION COORDINATORS 190040 - OTH CERT HOURLY

1000 - 1999 Certificated Personnel Salaries

Percent of Total

132,632 0 40,617 0

$173,249

119,571 0

$119,571

$4,964,063

57.8%

74,417 65,176 42,903 0

$182,496

126,285 0

$126,285

$5,083,725

50.5%

74,417 65,176 42,903 0

$182,496

126,285 0

$126,285

$5,066,164

51.6%

(58,215) 65,176 2,286
0

$9,247

6,714 0

$6,714

$102,101

0	(43.9)	0.0 0                      N/A	0.0 0                       5.6	0.0 0                      N/A                      N/A

$0	5.3	0.0

0                       5.6                       0.0 0                      N/A                      N/A

$0	5.6	0.0

($17,561)	2.1	(0.3)

39

Fund: 09 SubFund: -

2000 - 2999 Classified Personnel Salaries

2100 - Classified Instructional Salaries

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

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

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

2400 - Clerical, Technical, and Office Staff Salaries

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

2900 - Other Classified Salaries

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

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

144,748 1,587
0

$146,335

0 $0

255,549 0 0 0

$255,549

0 39,194 0
0 0 0 0

$39,194

$441,078

5.1%

150,352 1,529
0

$151,881

0 $0

272,158 0 0 0

$272,158

0 62,017 0
0 0 0 0

$62,017

$486,056

4.8%

127,633 1,517
0

$129,150

0 $0

272,158 631
0 0

$272,789

0 62,017 0
0 0 0 0

$62,017

$463,956

4.7%

(17,115) (70)
0

($17,185)

0 $0

16,609 631
0 0

$17,240

0 22,823 0
0 0 0 0

$22,823

$22,878

(22,719)                  (11.8)                  (15.1) (12)                     (4.4)                     (0.8)
0	N/A	N/A

($22,731)	(11.7)	(15.0)

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

0                       6.5                       0.0 631                      N/A                      N/A 0                      N/A                      N/A
0	N/A	N/A

$631	6.7	0.2

0	N/A	N/A 0                     58.2                       0.0 0	N/A	N/A 0	N/A	N/A 0	N/A	N/A 0	N/A	N/A 0	N/A	N/A

$0	58.2	0.0

($22,100)	5.2	(4.5)

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT 310190 - STRS CERT

801,587 6,690

$808,277

916,680 3,773

$920,453

912,448 3,513

$915,961

110,861 (3,177)

$107,684

(4,232)                     13.8                     (0.5) (260)                  (47.5)                     (6.9)

($4,492)	13.3	(0.5)

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED	0	0	0	0

$0	$0	$0	$0

0	N/A	N/A

$0	N/A	N/A

40

Fund: 09 SubFund: -

3000 - 3999 Employee Benefits

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

3201 - Public Employees' Retirement System, certificated positions

320100 - PERS CERTIFICATED	26,780

$26,780

28,253

$28,253

28,253	1,473

$28,253	$1,473

0	5.5	0.0

$0	5.5	0.0

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED 320290 - PERS CLASSIFIED

3301 - OASDI/Medicare/Alternative, certificated positions

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

330192 - SUPPLEMENTAL RETIREMENT CERT

3302 - OASDI/Medicare/Alternative, classified positions

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

330292 - SUPPLEMENTAL RETIREMENT CLASS

3401 - Health & Welfare Benefits, certificated positions

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

3402 - Health & Welfare Benefits, classified positions

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

216,256 248

$216,504

6,223 62,362 0
0 800 0

$69,385

27,282 6,407 0 5,821 1,385 0

$40,895

577,179 38,236 7,347 2,600

$625,362

112,622 7,461 1,435 439

129,272 29

$129,301

6,659 71,833 0
92 127 111

$78,822

30,074 7,033 0
95 22 0

$37,224

624,299 39,701 7,629 2,857

$674,486

105,671 7,001 1,346 412

123,210 198

$123,408

6,659 71,513 0
11 377 43

$78,603

28,665 6,704 0
135 32 0

$35,536

621,714 41,188 7,916 2,837

$673,655

105,671 7,001 1,346 412

(93,046) (50)

($93,096)

436 9,151 0
11 (423) 43

$9,218

1,383 297
0 (5,686) (1,353) 0

($5,359)

44,535 2,952 569 237

$48,293

(6,951) (460) (89) (27)

(6,062)                  (43.0)                     (4.7) 169                  (20.2)                   582.8

($5,893)	(43.0)	(4.6)

0                       7.0                       0.0 (320)                     14.7                     (0.4) 0                      N/A                      N/A (81)                      N/A                  (88.0) 250                  (52.9)                   196.9 (68)                      N/A                  (61.3)

($219)	13.3	(0.3)

(1,409)                       5.1                     (4.7) (329)                       4.6                     (4.7)
0                      N/A                      N/A 40                  (97.7)                     42.1 10                  (97.7)                     45.5 0                      N/A                      N/A

($1,688)	(13.1)	(4.5)

(2,585)                       7.7                     (0.4) 1,487                       7.7                       3.7 287                       7.7                       3.8 (20)                       9.1                     (0.7)

($831)	7.7	(0.1)

0	(6.2)	0.0 0	(6.2)	0.0 0	(6.2)	0.0 0	(6.2)	0.0

41

Fund: 09 SubFund: -

3000 - 3999 Employee Benefits

3402 - Health & Welfare Benefits, classified positions

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

340216 - DIS CLASS	1,397

$123,354

1,572

$116,002

1,572

$116,002

175

($7,352)

0	12.5	0.0

$0	(6.0)	0.0

3501 - State Unemployment Insurance, certificated positions

350100 - SUI CERT                                                                                2,153 350190 - SUI CERT                                                                                      28

$2,181

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS                                                                                  221 350290 - SUI CLASS                                                                                    46

$267

2,464                          2,453 273                               43

$2,737	$2,496

251                             239 8                                  5

$259	$244

300                             (11) 15                          (230)

$315	($241)

18                             (12) (41)                               (3)

($23)	($15)

13.9                     (0.4) 53.6                  (84.2)

14.4	(8.8)

8.1                     (4.8) (89.1)                  (37.5)

(8.6)	(5.8)

3601 - Workers' Compensation Insurance, certificated positions

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

3602 - Workers' Compensation Insurance, classified positions

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

3701 - OPEB, Allocated, certificated positions

370100 - RETIREE BENEFITS CERT

51,504 662

$52,166

5,297 11

$5,308

147,089

59,201 354

$59,555

6,616 1

$6,617

167,165

58,935 312

$59,247

5,555 10

$5,565

166,390

7,431                           (266) (350)                             (42)

$7,081	($308)

258                       (1,061) (1)                                  9

$257	($1,052)

19,301	(775)

14.4                     (0.4) (52.9)                  (11.9)

13.6	(0.5)

4.9                  (16.0) (9.1)                   900.0

4.8	(15.9)

13.1	(0.5)

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

3901 - Other Benefits, certificated positions

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

$147,089

13,357 $13,357

17,168 0
220 376

$17,764

$167,165

13,868 $13,868

19,704 238 138 460

$20,540

$166,390

13,868 $13,868

19,616 351 106
41

$20,114

$19,301

511 $511

2,448 351 (114) (335)

$2,350

($775)	13.1	(0.5)

0                       3.8                       0.0 $0                       3.8                       0.0

(88)                     14.3                     (0.4) 113                      N/A                     47.5 (32)                  (51.8)                  (23.2) (419)                  (89.1)                  (91.1)

($426)	13.2	(2.1)

42

Fund: 09 SubFund: -

3000 - 3999 Employee Benefits

3902 - Other Benefits, classified positions

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

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

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

4000 - 4999 Books and Supplies

4100 - Approved Textbooks and Core Curricula Materials 410000 - TEXTBOOKS

4300 - Materials and Supplies

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

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

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

5100 - Subagreements for Services

510000 - SUBAGREEMENTS FOR SERVICES

1,765 0
376 9

$2,150

$2,150,839 25.1% 88.0%

3,500 $3,500

140,938 0 0
10,000 137,330

$288,268

80,000 $80,000

$371,768 4.3%

0

$0

1,937 0 9 0

$1,946

$2,257,228 22.4% 77.8%

3,500 $3,500

159,196 1,094,983 124,734 10,750 22,175

$1,411,838

80,000 $80,000

$1,495,338 14.9%

0

$0

1,847 0
10 0

$1,857

$2,241,199 22.8% 79.2%

0 $0

118,240 209 1,138,791 10,750 12,491

$1,280,481

110,791 $110,791

$1,391,272 14.2%

0

$0

82 0
(366) (9)

($293)

$90,360

(3,500) ($3,500)

(22,698) 209 1,138,791 750 (124,839)

$992,213

30,791 $30,791

$1,019,504

0

$0

(90) 0 1 0

($89)

($16,029)

(3,500) ($3,500)

(40,956) (1,094,774) 1,014,057 0
(9,684)

($131,356)

30,791 $30,791

($104,065)

0

$0

4.6 N/A (97.3) (100.0)

(13.6)

4.2

(100.0) (100.0)

(16.1) N/A N/A 7.5 (90.9)

344.2

38.5 38.5

274.2

N/A

N/A

(4.6) N/A 11.1 N/A

(4.6)

(0.7)

(100.0) (100.0)

(25.7) (100.0) 813.0 0.0 (43.7)

(9.3)

38.5 38.5

(7.0)

N/A

N/A

43

Fund: 09 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5200 - Travel and Conferences

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

520000 - CONF/TRAVEL

520010 - FIXED MILEAGE ALLOWANCE

5300 - Dues and Memberships 530000 - DUES & MEMBERSHIP

5500 - Operations and Housekeeping Services

550030 - WATER/SEWER 550080 - PG&E

10,000 1,369

$11,369

1,970 $1,970

3,000 31,400

$34,400

4,660 1,850

$6,510

1,970 $1,970

3,000 31,275

$34,275

4,844 1,850

$6,694

1,970 $1,970

3,000 31,275

$34,275

(5,156) 481

($4,675)

0 $0

0 (125)

($125)

184                  (51.6)                       3.9 0                     35.1                       0.0

$184	(41.1)	2.8

0                       0.0                       0.0 $0                       0.0                       0.0

0                       0.0                       0.0 0                     (0.4)                       0.0

$0	(0.4)	0.0

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

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

5710 - Transfers of Direct Costs

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

5750 - Transfers of Direct Costs - Interfund

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

280 1,094 259 2,121 0 56,184

$59,938

0 0 0

$0

0 0 38
1,184 4,501 0
383 82 55

$6,243

280 1,194 259 2,121 250 34,800

$38,904

0 0 0

$0

0 0 38
1,184 4,501 0
383 82 55

$6,243

44

41 1,194 259
0 250
34,800

$36,544

0 0 0

$0

0 0 38
1,184 4,501 0
383 82 55

$6,243

(239) 100 0
(2,121) 250 (21,384)

($23,394)

0 0 0

$0

0 0 0 0 0 0 0 0 0

$0

(239) 0 0
(2,121) 0 0

($2,360)

0 0 0

$0

0 0 0 0 0 0 0 0 0

$0

(85.4) 9.1 0.0
(100.0) N/A (38.1)

(39.0)

N/A N/A N/A

N/A

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

0.0

(85.4) 0.0 0.0
(100.0) 0.0 0.0

(6.1)

N/A N/A N/A

N/A

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

0.0

Fund: 09 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

5800 - Professional/Consulting Services and Operating Expenditures

580001 - CONT FOR PER SERV/INDIVIDUAL 580002 - CONTRACT SERVICES
580005 - LEGAL SERVICES 580006 - ADVERTISING
580008 - FEES/ADMISSION - STUDENTS 580009 - FEES / OTHER
580010 - SOFTWARE LICENSE 580090 - BUDGET RESERVE

5900 - Communications

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

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

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

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

7310 - Transfers of Indirect Costs

731010 - DIRECT SUP/INDIRECT COST

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

7000 - 7499 Other Outgo

Percent of Total

0 20,589 0 5,000 1,050 8,500
328,702 0

$363,841

4,331 5,672 753

$10,756

$488,517 5.7%

0 $0

$0 0.0%

0 $0

167,504 $167,504

$167,504

2.0%

2,500 20,589 0 50,000 1,050 9,100 389,632 0

$472,871

2,437 5,724 824

$8,985

$569,758 5.7%

0 $0

$0 0.0%

0 $0

170,848 $170,848

$170,848

1.7%

2,036 1,589 0 50,000 1,050 9,100
313,868 0

$377,643

2,437 5,541 824

$8,802

$472,171 4.8%

0 $0

$0 0.0%

0 $0

177,848 $177,848

$177,848

1.8%

2,036 (19,000) 0 45,000 0
600 (14,834) 0

$13,802

(1,894) (131) 71

($1,954)

($16,346)

0 $0

$0

0 $0

10,344 $10,344

$10,344

(464)                      N/A                  (18.6) (19,000)                  (92.3)                  (92.3) 0                      N/A                      N/A
0	900.0	0.0 0                       0.0	0.0 0                       7.1	0.0
(75,764)                     (4.5)                  (19.4) 0                      N/A                      N/A

($95,228)	3.8	(20.1)

0                  (43.7)                       0.0 (183)                     (2.3)                     (3.2) 0                       9.4                       0.0

($183)	(18.2)	(2.0)

($97,587)	(3.3)	(17.1)

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

$0	N/A	N/A

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

7,000                       6.2                       4.1 $7,000                       6.2                       4.1

$7,000	6.2	4.1

45

Fund: 09 SubFund: -

7600 - 7629 Interfund Transfers Out

7619 - Other Authorized Interfund Transfers Out

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

761911 - TRANSFER TO DEV FEES II

761914 - TRANSFER TO SPEC RES/CAP PROJ

7600 - 7629 Interfund Transfers Out

Percent of Total

0                                  0                                  0                                  0 0                                  0                                  0                                  0

$0	$0	$0	$0

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

$0	N/A	N/A

$0	N/A	N/A

46

Summary of Revisions 2023-2024 Adult Fund Budget

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

I. 2023-24 Adult Fund Revenues

A. Federal Revenues

Federal	Revenues	remained	unchanged	at Second Interim.

Change from 1st Inter

2023-24 Adopted Budget

$ 1,048,224
	
im to 2nd Interi

2023-24 2nd Int. Budget
	
m	$ 0

Increase/(Decrease)

$ 181,192

$ 1,229,416

B. State Revenues

State Revenues remained unchanged at Second Interim.

Change from 1st Inter

2023-24 Adopted Budget

$ 3,085,885
	
im to 2nd Interi

2023-24 2nd Int. Budget
	
m	$ 0

Increase/(Decrease)

$ 17,948

$ 3,103,833

C. Local Revenues

Local Revenues changed from $1,793,050 at First Interim to $1,812,550 at Second Interim, an increase of $19,500.	This increase is primarily due to enrollment increases in CTE Nursing programs.

Change from 1st Inter

2023-24 Adopted Budget

$ 1,695,050
	
im to 2nd Interi

2023-24 2nd Int. Budget
	
m	$ 19,500

Increase/(Decrease)

$ 117,500

$ 1,812,550

D. Other Transfers In

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

Change from 1st Inter

2023-24 Adopted Budget

$ 846,880
	
im to 2nd Interi

2023-24
2nd Int. Budget
	
m	$ -0-

Increase/(Decrease)

$ -0-

$ 846,880

47

E. Total Adult Fund Revenues

Total Adult Fund Revenues changed from $6,973,179 at First Interim to $6,992,679 at Second Interim, an increase of $19,500.

Change from 1st Inter

2023-24 Adopted Budget

$ 6,676,039
	
im to 2nd Interi

2023-24 2nd Int. Budget
	
m	$ 19,500

Increase/(Decrease)

$ 316,640

$ 6,992,679

II. 2023-24 Adult Fund Expenditures

A. Certificated Personnel Salaries

Certificated Personnel Salaries changed from $2,397,395 at First Interim to $2,443,523 at Second Interim, an increase of $46,129.	The increase is primarily due to added classes in CTE Nursing.

Item
CTE Teachers Principal/Learning Misc Adjustments
Change from 1st Inter

2023-24 Adopted Budget

$ 2,287,201

Directors

im to 2nd Interi

2023-24 2nd Int. Budget
	
Budget Adjustment $ 31,540
18,573
 (3,984) m	$ 46,129

Increase/(Decrease)

$ 156,323

$ 2,443,523

B. Classified Personnel Salaries

Classified Personnel Salaries changed from $1,686,607 at First Interim to $1,654,433 at Second Interim, a decrease of $32,174.	The decrease is related to savings from attrition.

		

m to 2nd Interi

2023-24 2nd Int. Budget
	
Budget Adjustment $       5,696
(10,809)
     (27,061) m	$ (32,174)

Increase/(Decrease) $ 8,365
	
Item
Misc Other Staff Custodial Staff Office Staff
Change from 1st Interi

2023-24 Adopted Budget
$ 1,646,068
			
	$ 1,654,433

C. Employee Benefits

Employee Benefits changed from $1,898,908 at First Interim to $1,822,084 at Second Interim, a decrease of $76,824. The decrease is due to previously mentioned salary adjustments as well as updated budget projections based on actual	expenditures	year-to-date	and projections for the remainder of this year.

48

Item
Retiree Benefits Misc. Other
Health& Welfare Ben STRS/PERS
Change from 1st Inter

2023-24 Adopted Budget

$ 1,801,115

efits

im to 2nd Interi

2023-24 2nd Int. Budget
	
Budget Adjustment $ (11,652)
(16,138) (21,187)
     (27,847) m	$ (76,824)

Increase/(Decrease)

$ 20,969

$1,822,084

D. Books, Supplies and Other Materials

Books, Supplies and Other Materials changed from $655,394 at First Interim to $641,985 at Second Interim, a decrease of $13,409.	The decrease is primarily due to updated projections for instructional supplies based on year-to-date expenditures and anticipated needs for the remainder of the year.

Item Textbooks
Instructional Supplie Change from 1st Interi

2023-24 Adopted Budget

$ 577,000

s
m to 2nd Interi

2023-24
1st Int. Budget
	
Budget Adjustment $         6,046
	(19,455) m	$     (13,409)

Increase/(Decrease)

$ 64,985

$ 641,985

E. Contracted Services and Other Operating Expenditures

Contracted	Services	and	Other	Operating Expenditures changed from $872,453 at First Interim to $879,240 at Second Interim, an increase of $6,787. This increase is primarily due to added ATI (Assessment Technology Institute) testing expenses for CTE Nursing students.

Change from 1st Inter

2023-24 Adopted Budget

$ 780,241
	
im to 2nd Interi

2023-24 2nd Int. Budget
	
m	$ 6,787

Increase/(Decrease)

$ 98,999

$ 879,240

F. Capital Outlay

Capital Outlay expenditures are unchanged at Second Interim.

Change from Adopted

2023-24 Adopted Budget

$ 0
	
to 1st Interim

2023-24
1st Int. Budget
	
$ -0-

Increase/(Decrease)

$ -0-

$ 0

49

G. Other Outgo Expenditures

Other Outgo Expenditures are unchanged at Second Interim.

Change from 1st Inter

2023-24 Adopted Budget

$ 119,574
	
im to 2nd Interi

2023-24 2nd Int. Budget
	
m	$ -0-

Increase/(Decrease)

$ -0-

$ 119,574

III. Fund Balance

Total	revenues	are	$6,992,679	and	total expenditures are $7,560,840 at Second Interim, a deficit of $568,161; an ongoing deficit of $488,161. The projected fund balance for the 2023-24 fiscal year is:

Beginning Fund Balance-Audited 7/1/23	$ 3,120,397

2023-24 Revenues                         6,992,679 2023-24 Expenditures                 7,560,840

H. Total Adult Fund Expenditures

Total Adult Fund Expenditures changed from $7,630,332 at First Interim to $7,560,840 at Second Interim, a decrease of $69,492.

Change from 1st Inter

2023-24 Adopted Budget

$ 7,211,199
	
im to 2nd Interi

2023-24 2nd Int. Budget
	
m	$ (69,492)

Increase/(Decrease)

$ 349,641

$ 7,560,840

Surplus/(Deficit)

Ending Fund Balance, 6/30/24, Projected

Components of Fund Balance:

Non-spendable:

Book Store Inventory Revolving Fund

Assigned fund Balance:

Capital Improvements

Unassigned Fund Balance:

General Reserve Percentage

	(568,161)

$ 2,552,236

69,150 3,500

1,800,000

$     679,586

9.0%

One-time Items in Budget: Computer Refresh
Prior Year Postage Total One-Time Items

Ongoing Operating Deficit

45,000 $	35,000 $	80,000

$(488,161)

50

Fund: 11 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

11 - ADULT EDUCATION FUND	$6,676,039	$6,973,179	$6,992,679	$316,640	$19,500	4.7	0.3
	
8100 - 8299 Federal Revenue

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

8290 - All Other Federal Revenue 829000 - FED OTH REV

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

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

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

8590 - All Other State Revenue

850018 - ST CALWORKS 859000 - ST OTHER REVENUE
859001 - ST OTHER REVENUE PR YR

8300 - 8599 Other State Revenue

Percent of Total

0 $0

1,048,224 $1,048,224

$1,048,224 15.7%

0 $0

0 $0

0 3,085,885 0

$3,085,885

$3,085,885

46.2%

0 $0

1,229,416 $1,229,416

$1,229,416 17.6%

0 $0

0 $0

0 3,103,833 0

$3,103,833

$3,103,833

44.5%

0 $0

1,229,416 $1,229,416

$1,229,416 17.6%

0 $0

0 $0

0 3,103,833 0

$3,103,833

$3,103,833

44.4%

0 $0

181,192 $181,192

$181,192

0 $0

0 $0

0 17,948 0

$17,948

$17,948

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

0                     17.3                       0.0 $0                     17.3                       0.0

$0	17.3	0.0

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

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

0	N/A	N/A 0                       0.6                       0.0 0	N/A	N/A

$0	0.6	0.0

$0	0.6	0.0

51

Fund: 11 SubFund: -

8600 - 8799 Other Local Revenue

8660 - Interest

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

866000 - LOC INTEREST INCOME/TREAS	35,000

$35,000

35,000

$35,000

35,000

$35,000

0	0	0.0	0.0

$0	$0	0.0	0.0

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

866200 - NET INC(DEC) FAIR VALUE INVEST

8671 - Adult Education Fees 867100 - LOC ADULT ED FEES

8677 - Interagency Services Between LEAs 867700 - LOC INTERAGENCY

8699 - All Other Local Revenue

869900 - LOC OTHER REVENUE 869907 - LOC BOOKSTORE TEXTBOOKS

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

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

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

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

8980 - 8999 Contributions

Percent of Total

0 $0

1,248,000 $1,248,000

0 $0

312,050 100,000

$412,050

$1,695,050 25.4%

846,880 $846,880

$846,880 12.7%

0 $0

$0

0.0%

0 $0

1,266,000 $1,266,000

0 $0

392,050 100,000

$492,050

$1,793,050 25.7%

846,880 $846,880

$846,880 12.1%

0 $0

$0

0.0%

0 $0

1,280,500 $1,280,500

0 $0

392,050 105,000

$497,050

$1,812,550 25.9%

846,880 $846,880

$846,880 12.1%

0 $0

$0

0.0%

0 $0

32,500 $32,500

0 $0

80,000 5,000

$85,000

$117,500

0 $0

$0

0 $0

$0

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

14,500                       2.6                       1.1 $14,500                       2.6                       1.1

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

0                     25.6                       0.0 5,000                       5.0                       5.0

$5,000	20.6	1.0

$19,500	6.9	1.1

0                       0.0                       0.0 $0                       0.0                       0.0

$0	0.0	0.0

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

$0	N/A	N/A

52

Fund: 11 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

11 - ADULT EDUCATION FUND	$7,211,199	$7,630,332	$7,560,840	$349,641	($69,492)	4.8	(0.9)
	
1000 - 1999 Certificated Personnel Salaries

1100 - Certificated Teachers' Salaries

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

1200 - Certificated Pupil Support Salaries

120002 - GUIDANCE SAL GLS/GIS

821,388 590,746 79,000 16,203 3,300

$1,510,637

290,335

$290,335

822,015 617,649 101,810 16,001 3,300

$1,560,775

222,669

$222,669

816,373 649,189 97,810 12,000 3,300

$1,578,672

225,829

$225,829

(5,015) 58,443 18,810 (4,203) 0

$68,035

(64,506)

($64,506)

(5,642)                     (0.6)                     (0.7) 31,540                       9.9                       5.1 (4,000)                     23.8                     (3.9) (4,001)                  (25.9)                  (25.0) 0                       0.0                       0.0

$17,897	4.5	1.1

3,160	(22.2)	1.4

$3,160	(22.2)	1.4

1300 - Certificated Supervisors' and Administrators' Salaries

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

1900 - Other Certificated Salaries

190001 - RES TEACH/TOSA SAL 190040 - OTH CERT HOURLY
190060 - OTHER CERTIFICTED STIPEND 190090 - CERT OTH SAL

1000 - 1999 Certificated Personnel Salaries

Percent of Total

153,988 112,199 121,958 20,000 0
0

$408,145

57,494 0 20,590 0

$78,084

$2,287,201

31.7%

153,988 118,370 247,639 20,000 0
0

$539,997

52,000 978 20,976 0

$73,954

$2,397,395

31.4%

162,868 118,370 257,332 19,237 0
0

$557,807

60,661 2,000 18,555 0

$81,216

$2,443,523

32.3%

8,880 6,171 135,374 (763)
0 0

$149,662

3,167 2,000 (2,035) 0

$3,132

$156,323

8,880 0 9,693 (763) 0
0

$17,809

8,661 1,022 (2,421) 0

$7,262

$46,129

5.8                       5.8 5.5                       0.0 111.0                       3.9 (3.8)                     (3.8) N/A                      N/A N/A                      N/A

36.7	3.3

5.5                     16.7 N/A                   104.6 (9.9)                  (11.5) N/A                      N/A

4.0	9.8

6.8	1.9

53

Fund: 11 SubFund: -

2000 - 2999 Classified Personnel Salaries

2100 - Classified Instructional Salaries

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

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

2200 - Classified Support Salaries

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

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

2400 - Clerical, Technical, and Office Staff Salaries

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

2900 - Other Classified Salaries

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

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

41,375 5,118 2,000

$48,493

101,800 0 0

$101,800

258,440 $258,440

1,034,196 11,859 10,000
0 0

$1,056,055

400 0
10,000 880
0 170,000

$181,280

$1,646,068

22.8%

22,645 5,518 2,000

$30,163

101,800 0
500

$102,300

268,634 $268,634

1,043,964 11,859 11,516 715
0

$1,068,054

400 0
10,000 880 300
205,876

$217,456

$1,686,607

22.1%

22,645 6,318 4,000

$32,963

90,991 0
500

$91,491

272,028 $272,028

1,020,578 13,198 6,516
701 0

$1,040,993

400 0
9,002 880 800
205,876

$216,958

$1,654,433

21.9%

(18,730) 1,200 2,000

($15,530)

(10,809) 0
500

($10,309)

13,588 $13,588

(13,618) 1,339 (3,484) 701
0

($15,062)

0 0
(999) 0 800
35,876

$35,678

$8,365

0                  (45.3)                       0.0 800                     23.4                     14.5
2,000	100.0	100.0

$2,800	(32.0)	9.3

(10,809)	(10.6)	(10.6) 0                      N/A                      N/A 0                      N/A                       0.0

($10,809)	(10.1)	(10.6)

3,395                       5.3                       1.3 $3,395                       5.3                       1.3

(23,386)                     (1.3)                     (2.2) 1,339                     11.3                     11.3 (5,000)                  (34.8)                  (43.4) (14)                      N/A                     (1.9)
0	N/A	N/A

($27,061)	(1.4)	(2.5)

0                       0.0                       0.0 0                      N/A                      N/A
(999)                  (10.0)                  (10.0) 0                       0.0                       0.0 500                      N/A                   166.7 0                     21.1                       0.0

($499)	19.7	(0.2)

($32,174)	0.5	(1.9)

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT	422,277	458,891	431,061	8,784	(27,830)	2.1	(6.1)

54

Fund: 11 SubFund: -

3000 - 3999 Employee Benefits

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

3101 - State Teachers' Retirement System, certificated positions

310190 - STRS CERT	2,727

$425,004

3,039

$461,930

3,045

$434,106

318	5

$9,102	($27,825)

11.7	0.2

2.1	(6.0)

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED                                                                   1,301                          7,635 310291 - STRS CLASSIFIED                                                                           0                               20

$1,301	$7,655

7,635                          6,334 20                               20

$7,655	$6,354

0                   486.9                       0.0 0                      N/A                       0.0

$0	488.4	0.0

3201 - Public Employees' Retirement System, certificated positions

320100 - PERS CERTIFICATED                                                                     0 320190 - PERS CERTIFICATED                                                                     0

$0

3202 - Public Employees' Retirement System, classified positions

19,433 0

$19,433

19,411 0

$19,411

19,411 0

$19,411

(22)                      N/A                     (0.1) 0                      N/A                      N/A

($22)	N/A	(0.1)

320200 - PERS CLASSIFIED 320290 - PERS CLASSIFIED

3301 - OASDI/Medicare/Alternative, certificated positions

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

330192 - SUPPLEMENTAL RETIREMENT CERT

3302 - OASDI/Medicare/Alternative, classified positions

330200 - SOCIAL SECURITY CLASS 330201 - MEDICARE CLASS
330202 - SUPPLEMENTAL RETIREMENT CLASS 330290 - SOCIAL SECURITY CLASS
330291 - MEDICARE CLASS
330292 - SUPPLEMENTAL RETIREMENT CLASS

388,250 568

$388,818

5,671 28,799 218 220 207
0

$35,115

96,447 22,902 3,900 141
33 0

$123,423

386,309 1,270

$387,579

5,998 34,363 1
220 240 12

$40,835

92,178 23,872 3,900 355 227 214

$120,745

380,921 2,158

$383,079

4,730 34,259 1
230 324 95

$39,640

90,904 23,310 3,900 585 341 214

$119,254

(7,329) 1,590

($5,739)

(941) 5,460 (217) 10 117 95

$4,525

(5,543) 408
0 444 308 214

($4,169)

(5,388)                     (1.9)                     (1.4) 888                   280.2                     70.0

($4,500)	(1.5)	(1.2)

(1,268)                  (16.6)                  (21.1) (104)                     19.0                     (0.3)
0	(99.5)	0.0 10                       4.6	4.6 84                     56.8                     34.9 83                      N/A                   688.9

($1,195)	12.9	(2.9)

(1,273)                     (5.7)                     (1.4) (562)                       1.8                     (2.4)
0                       0.0                       0.0 230                   314.8                     65.0 114                   940.7                     50.2 0                      N/A                       0.0

($1,491)	(3.4)	(1.2)

55

Fund: 11 SubFund: -

3000 - 3999 Employee Benefits

3401 - Health & Welfare Benefits, certificated positions

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

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

3402 - Health & Welfare Benefits, classified positions

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

325,375 21,357 4,107 1,557

$352,396

252,952 17,105 3,271 988 6,292

$280,608

342,416 21,980 4,234 1,796

$370,425

253,786 17,171 3,282 1,099 5,570

$280,908

321,964 20,519 3,945 1,635

$348,064

255,259 16,818 3,232 1,153 5,620

$282,082

(3,411) (838) (162) 78

($4,332)

2,307 (288) (39) 165 (672)

$1,474

(20,452)                     (1.0)                     (6.0) (1,460)                     (3.9)                     (6.6) (289)                     (3.9)                     (6.8) (160)                       5.0                     (8.9)

($22,361)	(1.2)	(6.0)

1,473                       0.9                       0.6 (353)                     (1.7)                     (2.1) (50)                     (1.2)                     (1.5) 54                     16.7                       4.9
50	(10.7)	0.9

$1,174	0.5	0.4

3501 - State Unemployment Insurance, certificated positions

350100 - SUI CERT                                                                                2,117                          1,624 350190 - SUI CERT                                                                                      25                               27

$2,142	$1,651

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS                                                                               4,917                          2,933 350290 - SUI CLASS                                                                                    10                               21

$4,927	$2,954

1,217                           (900) 31                                  6

$1,248	($894)

1,375                       (3,542) 20                                  9

$1,394	($3,533)

(407)                  (42.5)                  (25.1) 4                     22.7                     14.8

($403)	(41.8)	(24.4)

(1,559)                  (72.0)                  (53.1) (1)                     88.9                     (4.9)

($1,560)	(71.7)	(52.8)

3601 - Workers' Compensation Insurance, certificated positions

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

3602 - Workers' Compensation Insurance, classified positions

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

3701 - OPEB, Allocated, certificated positions

370100 - RETIREE BENEFITS CERT

27,435 171

$27,607

19,398 31

$19,429

78,418

$78,418

32,003 183

$32,186

20,175 150

$20,326

89,692

$89,692

28,970 286

$29,257

19,799 284

$20,082

78,040

$78,040

1,535                       (3,033) 115                             104

$1,650	($2,929)

401                          (377) 253                             133

$654	($244)

(378)	(11,652)

($378)	($11,652)

5.6                     (9.5) 67.1                     56.6

6.0	(9.1)

2.1                     (1.9) 828.6                     88.7

3.4	(1.2)

(0.5)	(13.0)

(0.5)	(13.0)

56

Fund: 11 SubFund: -

3000 - 3999 Employee Benefits

3702 - OPEB, Allocated, classified positions

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

370200 - RETIREE BENEFIT CLASSIFIED

3901 - Other Benefits, certificated positions

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

3902 - Other Benefits, classified positions

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

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

45,800 $45,800

9,119 0 0
58 2

$9,179

6,491 443
0 14 2

$6,950

$1,801,115 25.0%
79.5%

43,968 $43,968

10,578 32
0 67 8

$10,685

6,703 1,043 0
73 117

$7,937

$1,898,908 24.9%
78.4%

40,480 $40,480

10,184 31
0 105 58

$10,377

6,608 1,043 0
118 147

$7,916

$1,822,084 24.1%
78.3%

(5,320) ($5,320)

1,064 31
0 47 56

$1,198

117 600 0 104 145

$966

$20,969

(3,488)                  (11.6)                     (7.9) ($3,488)                  (11.6)                    (7.9)

(395)                     11.7                     (3.7) (1)                      N/A                     (2.1)
0	N/A	N/A 37                     80.9                     55.1 50                 2753.0                   627.7

($308)	13.0	(2.9)

(96)	1.8	(1.4) 0                   135.5                       0.0 0                      N/A                      N/A
44                   769.9                     60.6 30                 6690.8                     25.6

($21)	13.9	(0.3)

($76,824)	1.2	(4.0)

57

Fund: 11 SubFund: -

4000 - 4999 Books and Supplies

4100 - Approved Textbooks and Core Curricula Materials

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

410000 - TEXTBOOKS

410001 - BOOKSTORE INV ADJ

4300 - Materials and Supplies

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

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

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

5200 - Travel and Conferences

520000 - CONF/TRAVEL

520010 - FIXED MILEAGE ALLOWANCE

5300 - Dues and Memberships 530000 - DUES & MEMBERSHIP

5500 - Operations and Housekeeping Services

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

80,000 0

$80,000

78,050 129,000 10,950 56,500 0
0 10,000

$284,500

212,500 $212,500

$577,000 8.0%

42,750 530

$43,280

5,280 $5,280

6,500 1,000 82,000

$89,500

80,000 0

$80,000

137,288 129,000 11,995 69,184 0
0 10,000

$357,467

217,927 $217,927

$655,394 8.6%

44,139 555

$44,694

5,280 $5,280

6,500 1,000 82,000

$89,500

86,047 0

$86,047

117,833 129,000 11,995 69,184 0
0 10,000

$338,012

217,927 $217,927

$641,985 8.5%

41,139 555

$41,695

4,706 $4,706

6,080 952 82,000

$89,032

6,047 0

$6,047

39,783 0 1,045 12,684 0
0 0

$53,512

5,427 $5,427

$64,985

(1,611) 25

($1,585)

(574) ($574)

(420) (48) 0

($468)

6,047                       7.6                       7.6 0                      N/A                      N/A

$6,047	7.6	7.6

(19,455)	51.0	(14.2) 0                       0.0                       0.0 0                       9.5                       0.0 0	22.4                       0.0 0                      N/A                      N/A 0                      N/A                      N/A 0                       0.0                       0.0

($19,455)	18.8	(5.4)

0                       2.6                       0.0 $0                       2.6                       0.0

($13,409)	11.3	(2.0)

(3,000)                     (3.8)                     (6.8) 0                       4.8                       0.0

($3,000)	(3.7)	(6.7)

(574)                  (10.9)                  (10.9) ($574)                  (10.9)                  (10.9)

(420)                     (6.5)                     (6.5) (48)                     (4.8)                     (4.8) 0                       0.0                       0.0

($468)	(0.5)	(0.5)

58

Fund: 11 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

560001 - NONCAPITALIZED IMPROVEMENTS 560002 - MAINTENANCE AGREEMENTS 560003 - ALARM SYSTEM
560004 - ALARM ADDITIONAL CHARGES 560005 - RENTAL
560006 - REPAIR EQUIP 560007 - MUSIC REPAIR 560010 - BLDG LEASE/RENTS

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

5750 - Transfers of Direct Costs - Interfund

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

0 0
5,500 0 1,000 2,700 0 4,500

$13,700

0 $0

0 3,000 (3,000) 0 7,000 0 1,800 0
600 500 0

$9,900

0 0
5,500 0 1,000 2,700 0 4,500

$13,700

0 $0

0 3,000 (3,000) 0 7,000 0 6,500 0
600 500 0

$14,600

870                             870 0                                  0
5,252                           (248) 0                                  0 1,000                                  0 2,700                                  0 290                             290 4,500                                  0

$14,613	$913

0                                  0 $0                               $0

0                                  0 3,000                                  0 (3,000)                                  0 0                                  0 8,478                          1,478 0                                  0 7,795                          5,995 0                                  0
600                                  0 500                                  0 0                                  0

$17,373	$7,473

870                      N/A                      N/A 0                      N/A                      N/A (248)                     (4.5)                     (4.5) 0                      N/A                      N/A
0                       0.0                       0.0 0                       0.0                       0.0
290                      N/A                      N/A 0                       0.0                       0.0

$913	6.7	6.7

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

0	N/A	N/A 0                       0.0                       0.0 0                       0.0                       0.0 0	N/A	N/A
1,478                     21.1                     21.1 0                      N/A                      N/A 1,295                   333.1                     19.9 0                      N/A                      N/A
0	0.0	0.0 0	0.0	0.0 0                      N/A                      N/A

$2,773	75.5	19.0

5800 - Professional/Consulting Services and Operating Expenditures

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

151,600 308,404 1,000 18,000 0 16,500 71,885

$567,389

151,600 336,700 1,000 18,000 3,530 16,500 71,885

$599,215

151,600 336,580 1,000 18,000 3,530 17,000 78,648

$606,358

0 28,176 0
0 3,530 500 6,763

$38,969

0                       0.0                       0.0 (120)                       9.1                       0.0 0                       0.0                       0.0
0                       0.0                       0.0 0                      N/A                       0.0
500                       3.0                       3.0 6,763                       9.4                       9.4

$7,143	6.9	1.2

59

Fund: 11 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5900 - Communications

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

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

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

6170 - Land Improvements

617000 - LAND IMPROVEMENTS

6200 - Buildings and Improvements of Buildings

620000 - BLDG/IMPRV OF BLDG 620006 - CONSTRUCTION

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

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

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

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

7600 - 7629 Interfund Transfers Out

Percent of Total

3,025 2,117 46,050

$51,192

$780,241 10.8%

0 $0

0 0

$0

$0 0.0%

119,574 $119,574

$119,574 1.7%

0 $0

$0

0.0%

6,217 3,197 96,050

$105,464

$872,453 11.4%

0 $0

0 0

$0

$0 0.0%

119,574 $119,574

$119,574 1.6%

0 $0

$0

0.0%

6,217 3,197 96,050

$105,464

$879,240 11.6%

0 $0

0 0

$0

$0 0.0%

119,574 $119,574

$119,574 1.6%

0 $0

$0

0.0%

3,192 1,080 50,000

$54,272

$98,999

0 $0

0 0

$0

$0

0 $0

$0

0 $0

$0

0	105.5	0.0 0                     51.0	0.0 0	108.6	0.0

$0	106.0	0.0

$6,787	12.7	0.8

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

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

$0	N/A	N/A

$0	N/A	N/A

0                       0.0                       0.0 $0                       0.0                       0.0

$0	0.0	0.0

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

$0	N/A	N/A

60

Summary of Revisions

2023-2024 Child Development Fund Budget

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

I. 2023-24 Child Development Revenues

A. Federal Revenues

Federal Revenues remain unchanged from First Interim to Second Interim.

Change from 1st Inter

2023-24 Adopted Budget

$ -0-
	
im to 2nd Interi

2023-24 2nd Int. Budget
	
m	$ -0-

Increase/(Decrease)

$ -0-

$ -0-

B. State Revenues

State Revenues changed from $25,174,009 at First Interim to $25,545,313 at Second Interim, an increase of $371,304. The increase is due to the California State Preschool Program (CSPP) receiving one-time funding from Prop 98 – Cost of Care Plus Rate. The Cost of Care Plus Rate is part of an agreement between the State of California and Child Care Providers United to supplement	subsidized	child	care reimbursement. CSPP also received an increase in allocation.

		
	Item
			Budget Adjustment
		
	CSPP - Cost Of Car
	e Plus Rate
			$	343,980
			
	CSPP - Allocation
		
im

2
	
to 2nd Interi

2023-24
nd Int. Budget
			27,324
			
Change from 1st Inter

2023-24 Adopted Budget

$ 26,671,466
			m	$	371,304

Increase/(Decrease)

$ (1,126,153)

$ 25,545,313

61

C. Local Revenues

Local Revenues changed from $4,640,190 at First Interim to $4,636,842 at Second Interim, a decrease of $3,348.	The decrease is due to refunds being issued to families from the Expanded Learning Club (ELC) due to additional students qualifying for the no fee program.	As more sites and students qualify for the no fee program, the Expanded Learning Club will receive less in local revenues.

Change from 1st Inter

2023-24 Adopted Budget

$ 4,685,000
	
im to 2nd Interi

2023-24 2nd Int. Budget
	
m	$	(3,348)

Increase/(Decrease)

$ (48,158)

$ 4,636,842

D. Total Child Development Fund Revenues

Total Child Development Fund Revenues changed from $29,814,199 at First Interim to $30,182,155 at Second Interim, an increase of $367,957.

Change from 1st Inter

2023-24 Adopted Budget

$ 31,356,466
	
im to 2nd Interi

2023-24 2nd Int. Budget
	
m	$ 367,957

Increase/(Decrease)

$ (1,174,311)

$ 30,182,155

II. 2023-24 Child Development Expenditures

A.Certificated Personnel Salaries

Certificated Personnel Salaries changed from $3,409,060 at First Interim to $3,411,418 at Second Interim, an increase of $2,358.	The increase	is	primarily	due	to	Program Supervisors receiving longevity benefits that were not initially budgeted at First Interim. One-time American Rescue Plan Act (ARPA) budget decreased due to the fulfillment of a temporary State Preschool Associate Teacher being hired after the start of the school year and budget being updated accordingly.

62

Item
CSPP Program Supe ARPA Funds (Assoc CSPP Teachers
Change from 1st Interi

2023-24 Adopted Budget

$ 2,759,450

rvisors . Teach)

m to 2nd Interim

2023-24 2nd Int. Budget
	
Budget Adjustment $     30,828
(3,086)
     (25,384) $       2,358

Increase/(Decrease)

$ 651,968

$ 3,411,418

B. Classified Personnel Salaries

Classified Personnel Salaries changed from $8,843,612 at First Interim to $8,692,247 at Second Interim, a decrease of $151,365. The decrease is due to the declining need for instructional support for both CSPP and ELC. The implementation of transitioning Aides, Instructors, and Instructor Lead 1’s and 2’s, from the Child Development Salary Schedule to the	Classified	Non-Operations	Unit	Salary Schedule has resulted in higher retention rates. As a result, CSPP and ELC are experiencing a lesser need for entry level instructional support positions. This is shown by a decreased need for hourly and substitutes. ELC increased their budget for full-day program Campus Catering services to provide food for students. A Human Resource Analyst was hired to help with the expansion of the ELC.

Item
Human Resource Sp ELC Campus Cateri ELC Other
CSPP
Expanded Learning Change from 1st Inter

2023-24 Adopted Budget

$ 7,430,069

ecialist ng

Club
im to 2nd Interi

2023-24 2nd Int. Budget
	
Budget Adjustment $             54,970
3,635 (1,809)
(16,858)
	(191,303) m	$	(151,365)

Increase/(Decrease)

$ 1,262,177

$ 8,692,247

C. Employee Benefits

Employee Benefits changed from $4,132,097 at First Interim to $4,123,510 at Second Interim, a decrease of $8,586. The decrease is due to the previously mentioned certificated and classified salary adjustments.

		
	Item
			Budget Adjustment
		
	Health, Dental, Vision & Life
			$	55,865
			
	STRS
			21,776
			
	Other Statutory Benefits
			3,570
			
	Social Sec./Medicare
			(18,848
	)
		
	PERS
		
nter
	
im to 2nd Interi

2023-24 2nd Int. Budget
			(70,949)
		
Change from 1st I

2023-24 Adopted Budget

$ 3,547,703
			m	$	(8,586)

Increase/(Decrease)

$     575,808

$ 4,123,510

63

D. Books, Supplies andOtherMaterials

Books, Supplies and Other Materials changed from	$12,751,615	at	First	Interim	to $2,587,944 at Second Interim, a decrease of $10,163,672. The decrease is primarily due to the restructuring of the ELC plan by reducing the remaining holding account from prior year to be allocated for future program growth when needed. The funds are now part of the restricted ending     fund	balance.     CSPP     recognized     a decreased need for supplies and reclassified those funds to non-capitalized improvements and contracted services.

Item
Oter Supplies/Equi CSPP Supplies
ELO-P PY Allocations Change from 1st Interi

2023-24 Adopted Budget

$ 2,720,903

pment

m to 2nd Interim

2023-24 2nd Int. Budget
	
Budget Adjustment $                 47,967
(43,026)
         (10,168,611) $      (10,163,672)

Increase/(Decrease)

$ (132,960)

$ 2,587,944

E. Contracted Services and Other Operating Expenditures

Contracted	Services	and	Other	Operating Expenditures changed from $1,240,613 at First Interim to $1,373,742 at Second Interim, an increase of $133,129.      ELC contracted with Bricks for Kids to provide an enrichment program.     The increase is also directly related to CSPP incorporating a new “Farm to School” program that brings the highest quality of fresh produce into the classroom to help students learn about healthy eating.      Non-capitalized improvements budget increased and consists of renovating preschool classrooms, purchasing a shed, and a furniture refresh.

Item
CSPP Farm to Schoo ELC Enrichment Pro Non-Capitalized Imp ELC Conference & T Other
Change from 1st Inter

2023-24 Adopted Budget

$ 1,245,123

l Program gram
rov. (Preschool ransportation

im to 2nd Interi

2023-24 2nd Int. Budget
	
Budget Adjustment $	65,050
37,000 )	26,301
15,000
	(10,222) m               $	133,129

Increase/(Decrease)

$ 128,620

$ 1,373,742

64

F. Capital Outlay

Capital Outlay expenditures changed from $4,039,000 at First Interim to $4,046,165 at Second Interim, an increase of $7,165.	The increase is directly related to maintenance needed for two CSPP shade structures at Mickey Cox Elementary and Reagan Elementary.

Change from 1st Inter

2023-24 Adopted Budget

$ 300,000
	
im to 2nd Interi

2023-24 2nd Int. Budget
	
m	$ 7,165

Increase/(Decrease)

$ 3,746,165

$ 4,046,165

G. Other Outgo Expenditures

Other	Outgo	Expenditures	changed	from $744,406 at First Interim to $814,560 at Second Interim, an increase of $70,155.    The increase	is     directly	related     to	increased expenditures      qualifying	for      indirect      cost charges.

Change from 1st Inter

2023-24 Adopted Budget

$ 783,200
	
im to 2nd Interi

2023-24 2nd Int. Budget
	
m	$ 70,155

Increase/(Decrease)

$ 31,360

$ 814,560

H. Total Child Development Fund Expenditures

Total Child Development Fund Expenditures changed from $35,160,403, at First Interim to $25,049,586	at	Second	Interim,	a decrease of $10,110,817.

Change from 1st Inter

2023-24 Adopted Budget

$ 18,786,448
	
im to 2nd Interi

2023-24 2nd Int. Budget
	
m	$ (10,110,817)

Increase/(Decrease)

$ 6,263,138

$ 25,049,586

65

III. Fund Balance

Total revenues are $30,182,155 and total expenditures	are	$25,049,586	at	Second Interim. This results in a surplus of $5,132,569 and an ongoing surplus of $4,490,068.	The Expanded Learning Club (ELC) is still being developed,	which     will	result     in     increased expenditures in the future and will impact the currently projected operating surplus. This will also have a dramatic impact on the fee-based part of the program revenues for the ELC. Once one-time expenditures have concluded for ELC, Child Development will have an increased surplus. However, as the State faces a funding cliff, the ELO-P revenues, which fund the ELC, may be impacted to avoid cuts to school district’s     Local     Control     Funding     Formula revenues. The projected fund balance for the 2023-24 fiscal year is:

Beginning Fund Balance, Audited 7/1/23

2023-24 Revenues              $30,182,155 2023-24 Expenditures      $25,049,586

Surplus/(Deficit) (1)

Ending Fund Balance, Projected, 6/30/24

Components of Fund Balance Restricted:
ELO-P

One-Time CSPP Prop 98 Funds Pre-School Reserve

Assigned:

Private Pay Preschool Subtotal of Components

General Reserve, Projected, 6/30/24

General Reserve as % of Expenditures

One-Time Items in 2023-24: Portables & Cap. Outlay Exp. Prior Year Campus Catering ARPA Rate Supp. Exp.
ARPA Expenditures Stabilization Exp.
Furniture Refresh Preschool CSPP Prop 98 Funds
Excess ELC Revenues Total One-Time (2)

$     17,615,759

$	5,132,569

$	22,748,328

$     15,875,115 1,326,904 142,884

           246,325 $     17,591,228

$	5,157,100

20.59%

4,046,165 427,603 246,910 154,831 121,992 26,301 (1,326,904)
 (4,339,399) $	(642,501)

Ongoing Operating Surplus/(Deficit) (1+2)	$	4,490,068

66

Fund: 12 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

12 - CHILD DEVELOPMENT FUND	$31,356,466	$29,814,199	$30,182,155	($1,174,311)	$367,957	(3.7)	1.2
	
8100 - 8299 Federal Revenue

8290 - All Other Federal Revenue 829000 - FED OTH REV

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

8590 - All Other State Revenue

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

8300 - 8599 Other State Revenue

Percent of Total

0 $0

$0 0.0%

0 26,671,466 0

$26,671,466

$26,671,466

85.1%

0 $0

$0 0.0%

0 25,174,009 0

$25,174,009

$25,174,009

84.4%

0 $0

$0 0.0%

0 25,545,313 0

$25,545,313

$25,545,313

84.6%

0 $0

$0

0 (1,126,153) 0

($1,126,153)

($1,126,153)

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

$0	N/A	N/A

0                      N/A                      N/A 371,304                     (4.2)                       1.5 0                      N/A                      N/A

$371,304	(4.2)	1.5

$371,304	(4.2)	1.5

67

Fund: 12 SubFund: -

8600 - 8799 Other Local Revenue

8660 - Interest

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

866000 - LOC INTEREST INCOME/TREAS                                                  0                                  0                                  0                                  0 $0                               $0                               $0                               $0

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

866200 - NET INC(DEC) FAIR VALUE INVEST                                            0                                  0                                  0                                  0 $0                               $0                               $0                               $0

8673 - Child Development Parent Fees

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

0	N/A	N/A

$0	N/A	N/A

867301 - LOC CHILD DEV PARENT FEES

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

8699 - All Other Local Revenue

861000 - LOC DEF REVENUE 869900 - LOC OTHER REVENUE

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

8911 - To Child Development Fund from General Fund 891101 - TRANSFER FR GF TO CD

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

8900 - 8929 Interfund Transfers In

Percent of Total

185,000 $185,000

4,500,000 $4,500,000

0 0

$0

$4,685,000 14.9%

0 $0

0 $0

$0

0.0%

140,190 $140,190

4,500,000 $4,500,000

0 0

$0

$4,640,190 15.6%

0 $0

0 $0

$0

0.0%

136,842 $136,842

4,500,000 $4,500,000

0 0

$0

$4,636,842 15.4%

0 $0

0 $0

$0

0.0%

(48,158) ($48,158)

0 $0

0 0

$0

($48,158)

0 $0

0 $0

$0

(3,348)                  (26.0)                     (2.4) ($3,348)                  (26.0)                    (2.4)

0                       0.0                       0.0 $0                       0.0                       0.0

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

$0	N/A	N/A

($3,348)	(1.0)	(0.1)

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

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

$0	N/A	N/A

68

Fund: 12 SubFund: -

8930 - 8979 All Other Financing Sources

8979 - All Other Financing Sources

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

897901 - CH DEV LOANS

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

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

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

8980 - 8999 Contributions

Percent of Total

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

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

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

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

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

$0	N/A	N/A

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

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

$0	N/A	N/A

69

Fund: 12 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

12 - CHILD DEVELOPMENT FUND	$18,786,448	$35,160,403	$25,049,586	$6,263,138	($10,110,817)	33.3	(28.8)
	
1000 - 1999 Certificated Personnel Salaries

1100 - Certificated Teachers' Salaries

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

1200 - Certificated Pupil Support Salaries

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

1,166,517 621,604 183,500 101,500 17,500

$2,090,621

104,237 78,183 0
0

$182,420

1,199,546 736,145 181,500 183,600 23,829

$2,324,618

125,091 100,158 14,681 0

$239,930

1,213,352 693,868 182,500 182,600 23,829

$2,296,148

125,091 100,158 14,681 0

$239,930

46,835 72,265 (1,000) 81,100 6,329

$205,528

20,854 21,975 14,681 0

$57,510

13,806 (42,277) 1,000 (1,000) 0

($28,470)

0 0 0 0

$0

4.0	1.2 11.6                     (5.7) (0.5)                       0.6 79.9                     (0.5) 36.2	0.0

9.8	(1.2)

20.0                       0.0 28.1                       0.0 N/A                       0.0 N/A                      N/A

31.5	0.0

1300 - Certificated Supervisors' and Administrators' Salaries

130002 - COORDINATOR SAL 130008 - DIST ADM SAL

1000 - 1999 Certificated Personnel Salaries

Percent of Total

244,510 241,899

$486,409

$2,759,450

14.7%

131,356 713,156

$844,512

$3,409,060

9.7%

229,873 645,467

$875,340

$3,411,418

13.6%

(14,637) 403,568

$388,931

$651,968

98,517                     (6.0)                     75.0 (67,689)                   166.8                     (9.5)

$30,828	80.0	3.7

$2,358	23.6	0.1

70

Fund: 12 SubFund: -

2000 - 2999 Classified Personnel Salaries

2100 - Classified Instructional Salaries

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

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

2200 - Classified Support Salaries

220040 - CLASS SUPPORT HOURLY 220050 - CLASS SUPPORT SUB 220070 - CLASS SUPPORT OT

2300 - Classified Supervisors' and Administrators' Salaries

230001 - CLASS MANAGEMENT SA 230050 - CLASS SUPV/ADMIN SUB

2400 - Clerical, Technical, and Office Staff Salaries

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

2900 - Other Classified Salaries

290020 - CHILD DEV OTH CLASS SAL 290040 - OTH CL HOURLY
290050 - OTHER CLASS SUB 290060 - CLASSIFIED STIPEND 290090 - OTHER CLASSIFIED SAL

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

5,126,950 292,000 236,000
0

$5,654,950

0 0 0

$0

1,213,188 0

$1,213,188

552,932 4,000 4,500
0 0

$561,432

0 0 0
500 0

$500

$7,430,069

39.6%

705,838 41,100 55,200 0

$802,138

8,365 0 0

$8,365

916,734 0

$916,734

601,949 4,000 4,500 5,346
0

$615,795

5,053,157 1,006,960 140,000 464 300,000

$6,500,581

$8,843,612

25.2%

666,146 61,100 55,200 0

$782,446

12,000 0 0

$12,000

912,050 0

$912,050

656,918 4,000 4,500 8,221
0

$673,640

4,971,924 789,723 250,000 464 300,000

$6,312,112

$8,692,247

34.7%

(4,460,804) (230,900) (180,800)
0

($4,872,504)

12,000 0 0

$12,000

(301,138) 0

($301,138)

103,987 0 0
8,221 0

$112,208

4,971,924 789,723 250,000 (36) 300,000

$6,311,612

$1,262,177

(39,692) 20,000 0
0

($19,692)

3,635 0 0

$3,635

(4,684) 0

($4,684)

54,970 0 0
2,875 0

$57,845

(81,233) (217,237) 110,000 0
0

($188,470)

($151,365)

(87.0)                     (5.6) (79.1)                     48.7 (76.6)                       0.0 N/A                      N/A

(86.2)	(2.5)

N/A	43.5 N/A                      N/A N/A                      N/A

N/A	43.5

(24.8)                     (0.5) N/A                      N/A

(24.8)	(0.5)

18.8                       9.1 0.0                       0.0 0.0                       0.0 N/A                     53.8 N/A                      N/A

20.0	9.4

N/A                     (1.6) N/A                  (21.6) N/A                     78.6 (7.2)                       0.0 N/A                       0.0

1262322.3	(2.9)

17.0	(1.7)

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT	376,402	462,422	475,087	98,684	12,665	26.2	2.7

71

Fund: 12 SubFund: -

3000 - 3999 Employee Benefits

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

3101 - State Teachers' Retirement System, certificated positions

310190 - STRS CERT	19,387

$395,789

37,872

$500,293

37,681

$512,767

18,294

$116,979

(191)

$12,474

94.4	(0.5)

29.6	2.5

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED 310291 - STRS CLASSIFIED

104,103 0

$104,103

49,648 0

$49,648

58,904 46

$58,950

(45,199) 46

($45,153)

9,256                  (43.4)                     18.6 46                      N/A                      N/A

$9,302	(43.4)	18.7

3201 - Public Employees' Retirement System, certificated positions

320100 - PERS CERTIFICATED 320190 - PERS CERTIFICATED

82,857 0

$82,857

109,331 0

$109,331

99,588 0

$99,588

16,731 0

$16,731

(9,742) 0

($9,742)

20.2                     (8.9) N/A                      N/A

20.2	(8.9)

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED 320290 - PERS CLASSIFIED

3301 - OASDI/Medicare/Alternative, certificated positions

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

330192 - SUPPLEMENTAL RETIREMENT CERT

3302 - OASDI/Medicare/Alternative, classified positions

330200 - SOCIAL SECURITY CLASS 330201 - MEDICARE CLASS
330202 - SUPPLEMENTAL RETIREMENT CLASS 330290 - SOCIAL SECURITY CLASS
330291 - MEDICARE CLASS
330292 - SUPPLEMENTAL RETIREMENT CLASS

1,335,760 143,138

$1,478,899

19,255 38,540 14,126 0 1,472 0

$73,393

310,409 99,957 50,322 33,263 7,779
0

$501,730

1,471,168 335,273

$1,806,440

25,407 46,556 14,248 0 2,875 0

$89,086

341,875 109,883 67,963 77,912 18,349 331

$616,314

1,432,335 312,898

$1,745,233

23,143 46,605 13,256 0 2,861 0

$85,865

332,851 108,859 68,645 72,712 17,179 440

$600,686

96,575 169,760

$266,334

3,888 8,065 (870) 0 1,389 0

$12,472

22,442 8,902 18,323 39,449 9,400 440

$98,956

(38,833)                       7.2                     (2.6) (22,375)                   118.6                     (6.7)

($61,207)	18.0	(3.4)

(2,264)                     20.2                     (8.9) 49                     20.9                       0.1 (991)                     (6.2)                     (7.0)
0                      N/A                      N/A (15)                     94.4                     (0.5) 0                      N/A                      N/A

($3,221)	17.0	(3.6)

(9,024)                       7.2                     (2.6) (1,024)                       8.9                     (0.9) 682                     36.4                       1.0 (5,200)                   118.6                     (6.7) (1,171)                   120.8                     (6.4) 109                      N/A                     32.8

($15,628)	19.7	(2.5)

72

Fund: 12 SubFund: -

3000 - 3999 Employee Benefits

3401 - Health & Welfare Benefits, certificated positions

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

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

3402 - Health & Welfare Benefits, classified positions

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

187,997 17,980 3,455 984

$210,416

385,740 34,763 6,681 2,326 3,017

$432,527

261,520 22,850 4,391 1,480

$290,242

319,731 29,469 5,663 1,800 3,272

$359,935

261,119 22,824 4,386 1,479

$289,808

371,476 32,897 6,322 2,003 3,536

$416,234

73,122 4,844 931 495

$79,392

(14,264) (1,866) (359) (323) 519

($16,293)

(401)                     38.9                     (0.2) (27)                     26.9                     (0.1) (5)                     26.9                     (0.1) (2)                     50.3                     (0.1)

($434)	37.7	(0.1)

51,745                     (3.7)                     16.2 3,428                     (5.4)                     11.6 659                     (5.4)                     11.6 203                  (13.9)                     11.3 264                     17.2                       8.1

$56,299	(3.8)	15.6

3501 - State Unemployment Insurance, certificated positions

350100 - SUI CERT                                                                                1,329                          1,605                          1,607 350190 - SUI CERT                                                                                      51                               99                               99

$1,380	$1,705	$1,706

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS                                                                               3,447                          3,789                          3,754 350290 - SUI CLASS                                                                                  268                             633                             592

$3,715	$4,422	$4,346

278                                  2                     20.9                       0.1 48                               (1)                     94.4                     (0.5)

$326	$1	23.6	0.1

307                             (35)                       8.9                     (0.9) 324                             (40)                   120.8                     (6.4)

$631	($76)	17.0	(1.7)

3601 - Workers' Compensation Insurance, certificated positions

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

3602 - Workers' Compensation Insurance, classified positions

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

3701 - OPEB, Allocated, certificated positions

370100 - RETIREE BENEFITS CERT

31,895 1,218

$33,113

82,723 6,438

$89,161

37,316

$37,316

38,530 2,379

$40,909

90,938 15,186

$106,124

53,843

$53,843

38,570 2,367

$40,937

90,090 14,173

$104,263

54,922

$54,922

6,674 1,149

$7,824

7,367 7,735

$15,103

17,606

$17,606

40                     20.9                       0.1 (12)                     94.4                     (0.5)

$28	23.6	0.1

(848)                       8.9                     (0.9) (1,012)                   120.2                     (6.7)

($1,860)	16.9	(1.8)

1,079	47.2	2.0

$1,079	47.2	2.0

73

Fund: 12 SubFund: -

3000 - 3999 Employee Benefits

3702 - OPEB, Allocated, classified positions

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

370200 - RETIREE BENEFIT CLASSIFIED

3901 - Other Benefits, certificated positions

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

3902 - Other Benefits, classified positions

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

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

62,546 $62,546

10,632 0 0
406 0

$11,038

27,574 0 0
2,146 0

$29,720

$3,547,703 18.9%
73.1%

54,795 $54,795

12,843 0 0
793 0

$13,636

30,313 0 0
5,062 0

$35,374

$4,132,097 11.8%
46.6%

59,790 $59,790

12,857 0 0
789 0

$13,646

30,030 0 0
4,739 0

$34,769

$4,123,510 16.5%
64.8%

(2,756) ($2,756)

2,225 0 0
383 0

$2,608

2,456 0 0
2,593 0

$5,049

$575,808

4,995                     (4.4)                       9.1 $4,995                    (4.4)                       9.1

13                     20.9                       0.1 0                      N/A                      N/A 0                      N/A                      N/A (4)                     94.4                     (0.5) 0                      N/A                      N/A

$9	23.6	0.1

(283)	8.9	(0.9) 0                      N/A                      N/A 0                      N/A                      N/A
(323)                   120.8                     (6.4) 0                      N/A                      N/A

($606)	17.0	(1.7)

($8,586)	16.2	(0.2)

74

Fund: 12 SubFund: -

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

430000 - INSTRUCTIONAL SUPPLIES 430001 - SUPPLIES CARRYOVER 430002 - HOLDING INSTR SUPP 430005 - FOOD/IN-HOUSE MEETINGS 430007 - SUPPLIES/SOFTWARE 430008 - SUPPLIES NON-CLASSROOM

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

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

5100 - Subagreements for Services

510000 - SUBAGREEMENTS FOR SERVICES

5200 - Travel and Conferences

520000 - CONF/TRAVEL

520010 - FIXED MILEAGE ALLOWANCE

5300 - Dues and Memberships 530000 - DUES & MEMBERSHIP

5500 - Operations and Housekeeping Services

550050 - PEST CONTROL

1,702,872 0 0
30,000 0 457,032

$2,189,903

531,000 $531,000

$2,720,903 14.5%

0 $0

56,500 8,163

$64,663

3,000 $3,000

0

$0

1,302,412 121,992 10,168,611 678,370
0 211,511

$12,482,896

268,719 $268,719

$12,751,615 36.3%

0 $0

25,650 8,163

$33,813

2,000 $2,000

0

$0

1,339,120 111,702
0 679,931 0 202,165

$2,332,917

255,026 $255,026

$2,587,944 10.3%

37,000 $37,000

37,517 8,163

$45,680

2,000 $2,000

0

$0

(363,752) 111,702 0 649,931 0 (254,866)

$143,014

(275,974) ($275,974)

($132,960)

37,000 $37,000

(18,983) 0

($18,983)

(1,000) ($1,000)

0

$0

36,708 (10,291) (10,168,611) 1,561
0 (9,345)

($10,149,979)

(13,693) ($13,693)

($10,163,672)

37,000 $37,000

11,867 0

$11,867

0 $0

0

$0

(21.4)                       2.8 N/A                     (8.4) N/A                (100.0) 2166.4                       0.2 N/A                      N/A (55.8)                     (4.4)

6.5	(81.3)

(52.0)                     (5.1) (52.0)                    (5.1)

(4.9)	(79.7)

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

(33.6)                     46.3 0.0                       0.0

(29.4)	35.1

(33.3)                       0.0 (33.3)                       0.0

N/A	N/A

N/A	N/A

75

Fund: 12 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

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

5710 - Transfers of Direct Costs 571070 - DIRECT COST/TEACH CTR

5750 - Transfers of Direct Costs - Interfund

575000 - DIRECT COST/INTERFUND TRF 575002 - DIRECT COST/CUSD TODAY INTERFN 575003 - DIRECT COST/UTILITY INTERFUND 575005 - DIRECT COST CUSTODIAL INTERFUN 575010 - DIRECT COST/MTCE INTERFUND 575020 - DIRECT COST/TRANSP INTERFUND 575030 - DIRECT COST/FOOD SVC INTERFUND 575040 - DIRECT COST/GAD/INTERF
575050 - DIRECT COST/COPIER INTERFUND 575052 - DIRECT COST/SCANBACK INTERFUND 575060 - DIRECT COST/TECH INTERFUND 575070 - DIRECT COST/TCH CTR INTERFUND 575080 - INTER-FUND DIRECT COST FUEL 575090 - DC TRANSFER INTERFUND CD

530,000 0 0
54,700 9,000

$593,700

0 $0

0 10,000 195,000 89,000 16,500 3,000
0 11,700 5,500 3,500 0 19,000 5,000 0

$358,200

126,662 0 0
41,817 11,000

$179,479

0 $0

0 10,000 195,000 89,000 16,500 15,007 427,603 11,600 5,537 3,500
0 18,250 5,000 0

$796,998

159,167 0 0
43,222 11,000

$213,389

0 $0

0 10,000 195,000 89,000 16,500 20,007 427,603 11,600 5,537 3,500
0 18,250 5,000 0

$801,998

(370,833) 0 0
(11,478) 2,000

($380,311)

0 $0

0 0 0 0 0
17,007 427,603 (100) 37
0 0
(750) 0 0

$443,798

32,505	(70.0)	25.7 0                      N/A                      N/A 0                      N/A                      N/A
1,405                  (21.0)                       3.4 0                     22.2                       0.0

$33,910	(64.1)	18.9

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

0	N/A	N/A 0                       0.0                       0.0 0                       0.0                       0.0 0                       0.0                       0.0 0                       0.0                       0.0
5,000	566.9	33.3 0                      N/A                       0.0 0                     (0.9)                       0.0 0                       0.7                       0.0 0                       0.0                       0.0 0                      N/A                      N/A 0                     (3.9)                       0.0 0                       0.0                       0.0 0                      N/A                      N/A

$5,000	123.9	0.6

5800 - Professional/Consulting Services and Operating Expenditures

580001 - CONT FOR PER SERV/INDIVIDUAL 580002 - CONTRACT SERVICES
580006 - ADVERTISING
580007 - FEES/ADMINISTRATIVE 580008 - FEES/ADMISSION - STUDENTS 580009 - FEES / OTHER
580010 - SOFTWARE LICENSE 580090 - BUDGET RESERVE

0 135,750 0
0 4,000 500 31,000 0

$171,250

0 151,936 0
0 9,100 12,180 3,000 0

$176,216

0 144,136 500
0 9,100 77,230 1,400 0

$232,366

0 8,386 500
0 5,100 76,730
(29,600) 0

$61,116

0 (7,800) 500
0 0
65,050 (1,600) 0

$56,150

N/A                      N/A 6.2                     (5.1) N/A                      N/A N/A                      N/A 127.5                       0.0
15346.0                   534.1 (95.5)                  (53.3) N/A                      N/A

35.7	31.9

76

Fund: 12 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5900 - Communications

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

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

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

6170 - Land Improvements

617000 - LAND IMPROVEMENTS

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

6400 - Equipment

640090 - EQUIPMENT $25,000+

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

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

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

7000 - 7499 Other Outgo

Percent of Total

8,910 17,200 28,200

$54,310

$1,245,123 6.6%

200,000 $200,000

100,000 $100,000

0 $0

$300,000 1.6%

741,200 $741,200

42,000 $42,000

$783,200

4.2%

8,910 17,200 25,998

$52,108

$1,240,613 3.5%

39,000 $39,000

4,000,000 $4,000,000

0 $0

$4,039,000 11.5%

744,406 $744,406

0 $0

$744,406

2.1%

8,910 17,200 15,200

$41,310

$1,373,742 5.5%

46,165 $46,165

4,000,000 $4,000,000

0 $0

$4,046,165 16.2%

814,560 $814,560

0 $0

$814,560

3.3%

0 0
(13,000)

($13,000)

$128,620

(153,835) ($153,835)

3,900,000 $3,900,000

0 $0

$3,746,165

73,360 $73,360

(42,000) ($42,000)

$31,360

0 0
(10,798)

($10,798)

$133,129

7,165 $7,165

0 $0

0 $0

$7,165

70,155 $70,155

0 $0

$70,155

0.0                       0.0 0.0                       0.0 (46.1)                  (41.5)

(23.9)	(20.7)

10.3	10.7

(76.9)                     18.4 (76.9)                     18.4

3900.0                       0.0 3900.0                       0.0

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

1248.7	0.2

9.9                       9.4 9.9                       9.4

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

4.0	9.4

77

Fund: 12 SubFund: -

7600 - 7629 Interfund Transfers Out

7619 - Other Authorized Interfund Transfers Out

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

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

7600 - 7629 Interfund Transfers Out

Percent of Total

0	0	0	0 0	0	0	0 0	0	0	0

$0	$0	$0	$0

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

$0	N/A	N/A

$0	N/A	N/A

78

Summary of Revisions

2023-2024 Cafeteria Fund Budget

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

I. 2023-24 Cafeteria Fund Revenues

A. Federal Revenues

Federal	Revenues	changed	from $13,372,229 at First Interim to $14,083,554 at Second Interim, an increase of $711,325. The increase is due to higher participation than projected in both the School Breakfast Program and National School Lunch Program. The increase in participation is directly related to successful recruitment resulting in less vacant positions. A lower vacancy rate has allowed for more service lines to be open on a consistent basis. In addition, multiple taste tests have been held with students to assist with our menu planning.

Change from 1st Interi

2023-24 Adopted Budget

$ 11,712,021
	
m to 2nd Interi

2023-24 2nd Int. Budget
	
m	$ 711,325

Increase/(Decrease)

$ 2,371,533

$ 14,083,554

79

B. State Revenues

State Revenues changed from $14,858,220 at First Interim to $15,750,439 at Second Interim, an increase of $892,219. The increase is due to higher participation than projected in both the School Breakfast Program and National School Lunch Program. This increase in participation is due to the same factors mentioned above in Federal Revenues.

Change from 1st Inter

2023-24 Adopted Budget

$ 12,450,029
	
im to 2nd Interi

2023-24 2nd Int. Budget
	
m	$ 892,219

Increase/(Decrease)

$ 3,300,410

$ 15,750,439

C. Local Revenues

Local Revenues, which consist of ala carte sales, non-program food sales and special events, changed from $220,047 at First Interim to $1,175,813 at Second Interim, an increase of $955,766. The increase is due to higher participation than projected in ala carte sales, non-program food sales vended to the Expanded Learning Club (ELC) program and a lower than projected amount of student lunch account refunds.

Item
ELC Food Sales Ala Carte Refunds
Other
Change from 1st Inter

2023-24 Adopted Budget

$ 220,047

im to 2nd Interim

2023-24 2nd Int. Budget
	
Budget Adjustment $ 704,913
215,577 21,133
	14,143
$ 955,766

Increase/(Decrease)

$ 955,766

$ 1,175,813

D. Total Cafeteria Fund Revenues

Total Cafeteria Fund Revenues changed from $28,450,496	at	First	Interim	to $31,009,806 at Second Interim, an increase of $2,559,310.

Change from 1st Inter

2023-24 Adopted Budget

$ 24,382,097
	
im to 2nd Interi

2023-24 2nd Int. Budget
	
m	$ 2,559,310

Increase/(Decrease)

$ 6,627,709

$ 31,009,806

II. 2023-24 Cafeteria Fund Expenditures

A. Classified Personnel Salaries

Classified Personnel Salaries changed from $7,191,035 at First Interim to $7,247,144 at Second	Interim,	an	increase	of	$56,110. Recruitment efforts have resulted in a larger sub pool	enabling	the     department     to     call	in substitutes for call outs; requiring increased substitute budgets. It’s important to note that CSEA Operations Unit and the District are continuing to negotiate salaries for the 2023-24 fiscal year.	No salary schedule increases for 2023-24     are     included	in	the     budget     for employees covered by the CSEA collective bargaining unit.

Item Substitutes Other
Hourly Support
Change from 1st Inter

2023-24 Adopted Budget

$ 7,206,040

im to 2nd Interi

2023-24 2nd Int. Budget
	
Budget Adjustment $	90,844
2,769
	(37,503)
m	$	56,110

Increase/(Decrease)

$     41,104

$ 7,247,144

80

B. Employee Benefits

Employee Benefits changed from $4,032,505 at First Interim to $4,035,751 at Second Interim, an increase of $3,246.	Employee Benefits changed primarily due to adjustments to the classified salaries previously noted.

Item
Social Security/M Other
Workers’ Comp CalPERS
SUI
Change from 1st Inter

2023-24 Adopted Budget

$ 4,040,343

edicare

im to 2nd Interim

2023-24 2nd Int. Budget
	
Budget Adjustment $     2,478
1,038 537 58
          (865) $     3,246

Increase/(Decrease)

$ (4,592)

$ 4,035,751

C. Books,Supplies and OtherMaterials

Books, Supplies and Other Materials changed from	$9,935,475	at	First	Interim	to $10,828,808 at Second Interim, an increase of $893,333.	The change is primarily due to increased food costs for reimbursable meals as well as nonprogram food, such as ELC, which was slightly offset by a decrease in food service supply costs.

Item Food
Food Service Supp Change from 1st Inter

2023-24 Adopted Budget

$ 8,536,257

ly Cost
im to 2nd Interim

2023-24 2nd Int. Budget
			
Budget Adjustment $	978,331
	(84,998) $      893,333

Increase/(Decrease)

$ 2,292,551

$ 10,828,808

D. Contracted Services and Other Operating Expenditures

Contracted Services and Other Operating Expenditures	changed	from	a	negative $183,423	at     First	Interim	to     a	negative $188,811 at Second Interim, a decrease of $5,388.      The change is primarily due to a decrease in conference and travel, which was offset by an increase in fixed mileage and direct costs from graphic arts.

Item
Direct Costs Fixed Mileage
Conference/Trave
Change from 1st Inter

2023-24 Adopted Budget

$ 568,038

l
im to 2nd Interi

2023-24 2nd Int. Budget
	
Budget Adjustment $	1,282
1,234
	(7,904)
m	$	(5,388)

Increase/(Decrease)

$ (756,849)

$ (188,811)

81

E. Capital Outlay Expenditures

Capital Outlay Expenditures changed from $508,322 at First Interim to $594,345 at Second Interim, an increase of $86,023. This is due to anticipated costs for built-in refrigerator and freezer projects at multiple sites.

Change from 1st Inter

2023-24 Adopted Budget

$ 51,926
	
im to 2nd Interi

2023-24 2nd Int. Budget
	
m	$ 86,023

Increase/(Decrease)

$ 542,419

$ 594,345

F. Other Outgo Expenditures

Other	Outgo	Expenditures	changed	from $900,103 at First Interim to $900,659 at Second Interim, an increase of $556. This is due to changes in expenditures applicable to indirect cost charges.

Change from 1st Inter

2023-24 Adopted Budget

$ 528,581

im to 2nd Interi

2023-24 2nd Int. Budget

m	$	556

Increase/(Decrease)

$ 372,078

$ 900,659

G. Total Cafeteria Fund Expenditures

Total Cafeteria Fund Expenditures changed from	$22,384,017	at	First	Interim	to $23,417,896 at Second Interim, an increase of $1,033,879.

Change from 1st Inter

2023-24 Adopted Budget

$ 20,931,185
	
im to 2nd Interi

2023-24 2nd Int. Budget
	
m	$ 1,033,879

Increase/(Decrease)

$ 2,486,711

$ 23,417,896

82

III. Cafeteria Fund Balance
Beginning Fund Balance Audited 7/1/23	$     18,454,159

Total revenues are $31,009,806 and total expenditures	are	$23,417,896	at	Second Interim. This results in a surplus of $7,591,910; an	ongoing      surplus	of	$7,620,704.	As previously mentioned, the District continues to negotiate with CSEA, any salary schedule adjustments agreed upon will impact the ongoing surplus. The district is currently working on an audit of aged kitchen equipment and will be using a significant amount of the fund     balance     to	replace     this     equipment. Additionally, the State budget is not stable due to the economic slowdown.      The California Universal Meal Program could be impacted and will impact the amount of State revenues districts receive. Finally, the District will be opening a new elementary school in 2024-25 and a new educational center subsequent to that; additional positions will be needed and will also impact the current projected ongoing surplus.	The projected fund balance for the 2023-24 fiscal year is:

2023-24 Revenues                  31,009,806 2023-24 Expenditures          23,417,896

Surplus/(Deficit) (1)

Ending Fund Balance, 6/30/24, Projected

Restricted Assigned: Building Lease Equipment Refresh New School Equipment Vehicles

Restricted Unassigned

General Reserve Percentage

One-Time Items in Budget: Capital Outlay
Prior Year ELOP Expense: Total One-Time (2)

Ongoing Surplus/(Deficit) (1 + 2)

	7,591,910

$     26,046,069

$	5,512,400 1,566,718 1,071,601
              533,046 $       8,683,765

$     17,362,304

74.1%

$	456,397

          (427,603) $           28,794

$ 7,620,704

83

Fund: 13 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

13 - CAFETERIA FUND	$24,382,097	$28,450,496	$31,009,806	$6,627,709	$2,559,310	27.2	9.0
	
8100 - 8299 Federal Revenue

8220 - Child Nutrition Programs 822000 - FED CHILD NUTRITION

8221 - Donated Food Commodities

822100 - FED DONATED FOOD COMMODITIES

8290 - All Other Federal Revenue 829000 - FED OTH REV

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

8520 - Child Nutrition

852000 - ST CHILD NUTRITION

8300 - 8599 Other State Revenue

Percent of Total

10,612,021 $10,612,021

1,100,000 $1,100,000

0 $0

$11,712,021 48.0%

12,450,029 $12,450,029

$12,450,029

51.1%

12,272,229 $12,272,229

1,100,000 $1,100,000

0 $0

$13,372,229 47.0%

14,858,220 $14,858,220

$14,858,220

52.2%

12,983,554 $12,983,554

1,100,000 $1,100,000

0 $0

$14,083,554 45.4%

15,750,439 $15,750,439

$15,750,439

50.8%

2,371,533 $2,371,533

0 $0

0 $0

$2,371,533

3,300,410 $3,300,410

$3,300,410

711,325                     22.3                       5.8 $711,325                     22.3                       5.8

0                       0.0                       0.0 $0                       0.0                       0.0

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

$711,325	20.2	5.3

892,219                     26.5                       6.0 $892,219                     26.5                       6.0

$892,219	26.5	6.0

84

Fund: 13 SubFund: -

8600 - 8799 Other Local Revenue

8634 - Food Service Sales

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

863401 - FS STUDENT FOOD SALES/LUNCH 863402 - FS STUDENT FOOD SALES/BKFT 863403 - FS CHILD CARE INC
863404 - FS STUDENT ALA CARTE 863405 - FS ADULT ALA CARTE 863406 - FS SPECIAL EVENT INCOME 863407 - FS OTHER INCOME
863408 - FS OVER/SHORT

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

0 0 0
96,936 12,845 56,515 29,484 (66,632)

$129,148

90,899

$90,899

0 0 0
96,936 12,845 56,515 29,484 (66,632)

$129,148

90,899

$90,899

0 0 0
293,427 31,931 761,428 18,143 (45,499)

$1,059,430

116,383

$116,383

0 0 0
196,491 19,086 704,913 (11,341) 21,133

$930,282

25,484

$25,484

0	N/A	N/A 0	N/A	N/A 0	N/A	N/A
196,491                   202.7                   202.7 19,086                   148.6                   148.6 704,913                 1247.3                 1247.3 (11,341)                  (38.5)                  (38.5) 21,133                  (31.7)                  (31.7)

$930,282	720.3	720.3

25,484	28.0	28.0

$25,484	28.0	28.0

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

866200 - NET INC(DEC) FAIR VALUE INVEST

8600 - 8799 Other Local Revenue

Percent of Total

0 $0

$220,047

0.9%

0 $0

$220,047

0.8%

0 $0

$1,175,813

3.8%

0 $0

$955,766

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

$955,766	434.3	434.3

85

Fund: 13 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

13 - CAFETERIA FUND	$20,931,185	$22,384,017	$23,417,896	$2,486,711	$1,033,879	11.9	4.6
	
2000 - 2999 Classified Personnel Salaries

2200 - Classified Support Salaries

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

2300 - Classified Supervisors' and Administrators' Salaries

230001 - CLASS MANAGEMENT SA 230040 - CLASSIFIED MANAGEMENT HRLY

2400 - Clerical, Technical, and Office Staff Salaries

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

2900 - Other Classified Salaries

290040 - OTH CL HOURLY 290090 - OTHER CLASSIFIED SAL

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

156,245 176,916 4,702,159 268,880 40,191 279
0

$5,344,670

1,672,542 0

$1,672,542

181,663 0 0

$181,663

0 7,165

$7,165

$7,206,040

34.4%

156,245 176,174 4,695,138 283,256 42,372 279
0

$5,353,464

1,642,419 0

$1,642,419

187,907 0 0

$187,907

80 7,165

$7,245

$7,191,035

32.1%

156,245 176,174 4,695,138 245,753 133,216
0 0

$5,406,525

1,642,419 0

$1,642,419

187,907 0 0

$187,907

1,520 8,773

$10,293

$7,247,144

30.9%

0 (742)
(7,022) (23,127) 93,025 (279)
0

$61,855

(30,123) 0

($30,123)

6,244 0 0

$6,244

1,520 1,608

$3,128

$41,104

0 0 0
(37,503) 90,844 (279)
0

$53,062

0 0

$0

0 0 0

$0

1,440 1,608

$3,048

$56,110

0.0 (0.4) (0.1) (8.6) 231.5 (100.0) N/A

1.2

(1.8) N/A

(1.8)

3.4 N/A N/A

3.4

N/A 22.4

43.7

0.6

0.0 0.0 0.0 (13.2) 214.4
(100.0) N/A

1.0

0.0 N/A

0.0

0.0 N/A N/A

0.0

1800.0 22.4

42.1

0.8

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED	0	0	0	0

$0	$0	$0	$0

3202 - Public Employees' Retirement System, classified positions

0	N/A	N/A

$0	N/A	N/A

320200 - PERS CLASSIFIED 320290 - PERS CLASSIFIED

1,543,871 45,934

$1,589,805

1,530,912 48,666

$1,579,578

1,530,912 48,724

$1,579,636

(12,959) 2,790

($10,169)

0                     (0.8)                       0.0 58                       6.1                       0.1

$58	(0.6)	0.0

86

Fund: 13 SubFund: -

3000 - 3999 Employee Benefits

3301 - OASDI/Medicare/Alternative, certificated positions

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

330100 - SOCIAL SECURITY CERT 330101 - MEDICARE CERT

3302 - OASDI/Medicare/Alternative, classified positions

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

330292 - SUPPLEMENTAL RETIREMENT CLASS

3402 - Health & Welfare Benefits, classified positions

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

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS 350290 - SUI CLASS

0 0

$0

359,071 99,805 41,359 11,410 4,597 5,321

$521,563

1,461,002 96,781 18,603 7,007 22,070

$1,605,463

3,445 1,048

$4,493

77 18

$94

346,237 95,905 39,030 11,776 4,767 5,322

$503,038

1,486,231 95,692 18,390 7,025 21,664

$1,629,002

3,311 1,054

$4,365

77 18

$94

346,237 95,905 39,030 11,013 5,476 7,855

$505,516

1,486,231 95,692 18,390 7,025 21,664

$1,629,002

3,311 190

$3,500

77 18

$94

(12,834) (3,900) (2,329) (397) 879 2,534

($16,047)

25,229 (1,089) (213) 18 (406)

$23,539

(134) (858)

($993)

0                      N/A                       0.0 0                      N/A                       0.0

$0	N/A	0.0

0	(3.6)	0.0 0	(3.9)	0.0 0	(5.6)	0.0
(763)                     (3.5)                     (6.5) 708                     19.1                     14.9 2,533                     47.6                     47.6

$2,478	(3.1)	0.5

0	1.7	0.0 0                     (1.1)	0.0 0                     (1.1)	0.0 0	0.3	0.0 0                     (1.8)	0.0

$0	1.5	0.0

0                     (3.9)                       0.0 (865)                  (81.9)                  (82.0)

($865)	(22.1)	(19.8)

3602 - Workers' Compensation Insurance, classified positions

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

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

3802 - PERS Reduction, classified positions

380200 - PERS REV LIM REDUC CLASS

82,676 3,799

$86,475

163,020 $163,020

0

$0

79,459 3,942

$83,401

164,495 $164,495

0

$0

79,459 4,479

$83,938

164,495 $164,495

0

$0

(3,217) 680

($2,537)

1,475 $1,475

0

$0

0                     (3.9)                       0.0 537                     17.9                     13.6

$537	(2.9)	0.6

0                       0.9                       0.0 $0                       0.9                       0.0

0	N/A	N/A

$0	N/A	N/A

87

Fund: 13 SubFund: -

3000 - 3999 Employee Benefits

3902 - Other Benefits, classified positions

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

390202 - OTH BEN-CL TUITION REIMB 390203 - SELF INSUR CLASS
390204 - AB 1522 ACCRUAL

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

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

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

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

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

4700 - Food

470000 - FOOD

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

4000 - 4999 Books and Supplies

Percent of Total

0 27,558 45
0 41,516 405

$69,524

$4,040,343 19.3% 53.7%

0 0
488,560 0 0

$488,560

574,820 $574,820

5,333,880 646,814 1,492,183 0

$7,472,877

$8,536,257

40.8%

0 26,486 46
0 41,564 435

$68,531

$4,032,505 18.0% 50.1%

0 0
488,763 0 0

$488,763

640,253 $640,253

6,667,462 646,814 1,492,183 0

$8,806,459

$9,935,475

44.4%

0 26,486 69
0 41,779 1,234

$69,568

$4,035,751 17.2% 48.2%

0 0
488,763 0 0

$488,763

640,253 $640,253

7,645,793 561,816 1,492,183 0

$9,699,792

$10,828,808

46.2%

0 (1,072) 24
0 263 829

$44

($4,592)

0 0
203 0 0

$203

65,433 $65,433

2,311,913 (84,998) 0
0

$2,226,915

$2,292,551

0                      N/A                      N/A 0                     (3.9)                       0.0 23                     52.3                     50.5 0                      N/A                      N/A
215                       0.6                       0.5 799                   204.7                   183.6

$1,037	0.1	1.5

$3,246	(0.1)	0.1

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

$0	0.0	0.0

0                     11.4                       0.0 $0                     11.4                       0.0

978,331                     43.3                     14.7 (84,998)                  (13.1)                  (13.1) 0                       0.0                       0.0
0	N/A	N/A

$893,333	29.8	10.1

$893,333	26.9	9.0

88

Fund: 13 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5200 - Travel and Conferences

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

520000 - CONF/TRAVEL

520010 - FIXED MILEAGE ALLOWANCE

5300 - Dues and Memberships 530000 - DUES & MEMBERSHIP

5500 - Operations and Housekeeping Services

550030 - WATER/SEWER 550080 - PG&E

16,325 0

$16,325

4,372 $4,372

0 24,600

$24,600

19,904 617

$20,521

4,372 $4,372

0 24,600

$24,600

12,001 1,851

$13,852

4,372 $4,372

0 24,600

$24,600

(4,324) 1,851

($2,473)

0 $0

0 0

$0

(7,904)                  (26.5)                  (39.7) 1,234                      N/A                   200.0

($6,670)	(15.2)	(32.5)

0                       0.0                       0.0 $0                       0.0                       0.0

0                      N/A                      N/A 0                       0.0                       0.0

$0	0.0	0.0

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

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

5710 - Transfers of Direct Costs

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

5750 - Transfers of Direct Costs - Interfund

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

10,757 0 94,399 393,400

$498,556

0 0

$0

0 5,000 0
450 0
1,368 550 55 8,506

$15,929

13,851 269 144,766 0

$158,885

0 0

$0

0 5,000 0
450 (427,603) 1,368 550
55 8,506

($411,674)

13,851 269 144,766 0

$158,885

0 0

$0

0 3,100 0 2,000
(427,603) 3,000 550
55 8,506

($410,392)

3,094 269 50,367 (393,400)

($339,671)

0 0

$0

0 (1,900) 0 1,550
(427,603) 1,632
0 0 0

($426,321)

0 0 0 0

$0

0 0

$0

0 (1,900) 0 1,550 0 1,632 0
0 0

$1,282

28.8                       0.0 N/A                       0.0 53.4                       0.0 (100.0)                      N/A

(68.1)	0.0

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

N/A	N/A

N/A                      N/A (38.0)                  (38.0) N/A                      N/A 344.4                   344.4 N/A                       0.0 119.3                   119.3 0.0                       0.0 0.0                       0.0 0.0                       0.0

(2676.4)	(0.3)

89

Fund: 13 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

5800 - Professional/Consulting Services and Operating Expenditures

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

5900 - Communications

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

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

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

6400 - Equipment

640090 - EQUIPMENT $25,000+

6500 - Equipment Replacement

650000 - CAPITAL EQUIPMENT REPLACEMENT

6000 - 6999 Capital Outlay

Percent of Total

0 0 0 0

$0

0 5,647 2,609

$8,256

$568,038 2.7%

10,000 $10,000

41,926 $41,926

0 $0

$51,926

0.2%

9,063 0 0
2,554

$11,617

0 5,647 2,609

$8,256

($183,423) -0.8%

273,974 $273,974

234,348 $234,348

0 $0

$508,322

2.3%

9,063 0 0
2,554

$11,617

0 5,647 2,609

$8,256

($188,811) -0.8%

299,223 $299,223

295,122 $295,122

0 $0

$594,345

2.5%

9,063 0 0
2,554

$11,617

0 0 0

$0

($756,849)

289,223 $289,223

253,196 $253,196

0 $0

$542,419

0 0 0 0

$0

0 0 0

$0

($5,388)

25,249 $25,249

60,774 $60,774

0 $0

$86,023

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

N/A	0.0

N/A	N/A 0.0                       0.0 0.0                       0.0

0.0	0.0

(133.2)	2.9

2892.2                       9.2 2892.2                       9.2

603.9                     25.9 603.9                     25.9

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

1044.6	16.9

90

Fund: 13 SubFund: -

7000 - 7499 Other Outgo

7350 - Transfers of Indirect Costs - Interfund

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

735000 - TRF OF DIRECT COST-INTERFUND

7438 - Debt Service - Interest

743800 - DEBT SERVICE/INTEREST

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

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

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

7600 - 7629 Interfund Transfers Out

Percent of Total

528,581 $528,581

0 $0

0 $0

$528,581 2.5%

0 $0

$0

0.0%

506,703 $506,703

168,400 $168,400

225,000 $225,000

$900,103 4.0%

0 $0

$0

0.0%

507,259 $507,259

168,400 $168,400

225,000 $225,000

$900,659 3.8%

0 $0

$0

0.0%

(21,322) ($21,322)

168,400 $168,400

225,000 $225,000

$372,078

0 $0

$0

556                     (4.0)                       0.1 $556                    (4.0)                       0.1

0                      N/A                       0.0 $0                     N/A                       0.0

0                      N/A                       0.0 $0                     N/A                       0.0

$556	70.4	0.1

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

$0	N/A	N/A

91

Fund: 14 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

14 - DEFERRED MAINTENANCE FUND	$2,801,000	$2,801,000	$3,901,000	$1,100,000	$1,100,000	39.3	39.3
	
8600 - 8799 Other Local Revenue

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS                                          1,000                          1,000                          1,000                                  0 $1,000                        $1,000                        $1,000                               $0

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

866200 - NET INC(DEC) FAIR VALUE INVEST                                            0                                  0                                  0                                  0 $0                               $0                               $0                               $0

8699 - All Other Local Revenue

869900 - LOC OTHER REVENUE                                                                  0                                  0                                  0                                  0 $0                               $0                               $0                               $0

8600 - 8799 Other Local Revenue	$1,000	$1,000	$1,000	$0 Percent of Total                                                                                        0.0%                           0.0%                           0.0%
8900 - 8929 Interfund Transfers In

8919 - Other Authorized Interfund Transfers In

0                       0.0                       0.0 $0                       0.0                       0.0

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

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

$0	0.0	0.0

891901 - OTH INTERFUND TRANSFER IN

8900 - 8929 Interfund Transfers In

Percent of Total

2,800,000 $2,800,000

$2,800,000

100.0%

2,800,000 $2,800,000

$2,800,000

100.0%

3,900,000 $3,900,000

$3,900,000

100.0%

1,100,000 $1,100,000

$1,100,000

1,100,000 $1,100,000

$1,100,000

39.3                     39.3 39.3                     39.3

39.3	39.3

92

Fund: 14 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

14 - DEFERRED MAINTENANCE FUND	$2,801,000	$4,242,391	$4,242,391	$1,441,391	$0	51.5	0.0
	
2000 - 2999 Classified Personnel Salaries

2200 - Classified Support Salaries

220007 - MAINTENANCE SAL 220070 - CLASS SUPPORT OT

2000 - 2999 Classified Personnel Salaries

Percent of Total

0                                  0                                  0                                  0 0                                  0                                  0                                  0

$0	$0	$0	$0

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

$0	N/A	N/A

$0	N/A	N/A

93

Fund: 14 SubFund: -

3000 - 3999 Employee Benefits

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED                                                                           0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3302 - OASDI/Medicare/Alternative, classified positions

330200 - SOCIAL SECURITY CLASS                                                             0                                  0                                  0                                  0 330201 - MEDICARE CLASS                                                                         0                                  0                                  0                                  0

$0	$0	$0	$0

3402 - Health & Welfare Benefits, classified positions

340216 - DIS CLASS                                                                                       0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS                                                                                       0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3602 - Workers' Compensation Insurance, classified positions

360200 - W/C CLASS	0	0	0	0

$0	$0	$0	$0

3702 - OPEB, Allocated, classified positions

370200 - RETIREE BENEFIT CLASSIFIED                                                     0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3902 - Other Benefits, classified positions

390203 - SELF INSUR CLASS	0	0	0	0

$0	$0	$0	$0

3000 - 3999 Employee Benefits	$0	$0	$0	$0 Percent of Total                                                                                        0.0%                           0.0%                           0.0%
1000 - 3999 Employee Compensation % of Total	0.0%	0.0%	0.0%

4000 - 4999 Books and Supplies

4400 - Noncapitalized Equipment

440000 - EQUIP $500-$24999                                                                    0                                  0                                  0                                  0 $0                               $0                               $0                               $0

4000 - 4999 Books and Supplies	$0	$0	$0	$0 Percent of Total                                                                                        0.0%                           0.0%                           0.0%

94

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

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

$0	N/A	N/A

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

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

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

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

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

$0	N/A	N/A

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

$0	N/A	N/A

Fund: 14 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

560001 - NONCAPITALIZED IMPROVEMENTS

5710 - Transfers of Direct Costs 571040 - DIRECT COST/GAD

5750 - Transfers of Direct Costs - Interfund 575040 - DIRECT COST/GAD/INTERF

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

6170 - Land Improvements

617000 - LAND IMPROVEMENTS

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

6000 - 6999 Capital Outlay Percent of Total
7600 - 7629 Interfund Transfers Out

7619 - Other Authorized Interfund Transfers Out

761906 - TRANSFER TO SFP

761994 - TRANSFER TO BLDG FUND

7600 - 7629 Interfund Transfers Out

Percent of Total

2,801,000 $2,801,000

0 $0

0 $0

$2,801,000 100.0%

0 $0

0 $0

$0 0.0%

0 0

$0

$0

0.0%

1,730,741 $1,730,741

0 $0

0 $0

$1,730,741 40.8%

1,407,017 $1,407,017

1,104,634 $1,104,634

$2,511,650 59.2%

0 0

$0

$0

0.0%

1,710,741 $1,710,741

0 $0

0 $0

$1,710,741 40.3%

1,407,017 $1,407,017

1,124,634 $1,124,634

$2,531,650 59.7%

0 0

$0

$0

0.0%

(1,090,259) ($1,090,259)

0 $0

0 $0

($1,090,259)

1,407,017 $1,407,017

1,124,634 $1,124,634

$2,531,650

0 0

$0

$0

(20,000)                  (38.9)                     (1.2) ($20,000)                  (38.9)                    (1.2)

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

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

($20,000)	(38.9)	(1.2)

0                      N/A                       0.0 $0                     N/A                       0.0

20,000                      N/A                       1.8 $20,000                     N/A                       1.8

$20,000	N/A	0.8

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

$0	N/A	N/A

$0	N/A	N/A

95

Fund: 21 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

21 - BUILDING FUND	$414,056	$1,439,056	$1,439,056	$1,025,000	$0	247.6	0.0
	
8600 - 8799 Other Local Revenue

8625 - Community Redevelopment Funds Not Subject to LCFF Deduction

862500 - COMM REDEV FUNDS                                                                 0 $0

8650 - Leases and Rentals

865000 - LOC LEASES & RENTAL                                                                0 $0

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS                                                  0 $0

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

866200 - NET INC(DEC) FAIR VALUE INVEST                                            0 $0

8699 - All Other Local Revenue

869900 - LOC OTHER REVENUE	0

$0

8600 - 8799 Other Local Revenue                                                                            $0 Percent of Total                                                                                        0.0%
8900 - 8929 Interfund Transfers In

8919 - Other Authorized Interfund Transfers In

0 $0

0 $0

1,025,000 $1,025,000

0 $0

0 $0

$1,025,000

71.2%

0 $0

0 $0

1,025,000 $1,025,000

0 $0

0 $0

$1,025,000

71.2%

0 $0

0 $0

1,025,000 $1,025,000

0 $0

0 $0

$1,025,000

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

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

0                      N/A                       0.0 $0                     N/A                       0.0

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

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

$0	N/A	0.0

891901 - OTH INTERFUND TRANSFER IN 891933 - FROM BOND
891998 - FROM SFP TO OTHER FUNDS

8900 - 8929 Interfund Transfers In

Percent of Total

414,056 0 0

$414,056

$414,056

100.0%

414,056 0 0

$414,056

$414,056

28.8%

414,056	0 0	0 0	0

$414,056	$0

$414,056	$0

28.8%

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

$0	0.0	0.0

$0	0.0	0.0

96

Fund: 21 SubFund: -

8930 - 8979 All Other Financing Sources

8951 - Proceeds from Sale of Bonds

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

895100 - PROCEEDS FROM SALE OF BONDS

8971 - Proceeds from Certificates of Participation 897100 - PROCEEDS FROM COP'S

8972 - Proceeds from Capital Leases

897200 - PROCEEDS FROM CAPITAL LEASES

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

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

8980 - 8999 Contributions

Percent of Total

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

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

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

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

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

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

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

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

$0	N/A	N/A

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

$0	N/A	N/A

97

Fund: 21 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

21 - BUILDING FUND	$414,056	$97,360,902	$97,360,902	$96,946,846	$0	23413.9	0.0
	
2000 - 2999 Classified Personnel Salaries

2300 - Classified Supervisors' and Administrators' Salaries

230001 - CLASS MANAGEMENT SA                                                           0 $0

2400 - Clerical, Technical, and Office Staff Salaries

240001 - CLASS BUSINESS SUPPORT	0 240040 - CLASS BUSINESS SUPPORT HRLY	0 240050 - CLASS BUSINESS SUPPORT SUB	0 240070 - CLASS BUSINESS SUPPORT OT	0

$0

2000 - 2999 Classified Personnel Salaries                                                              $0 Percent of Total                                                                                        0.0%
3000 - 3999 Employee Benefits

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED	0

$0

3202 - Public Employees' Retirement System, classified positions 320200 - PERS CLASSIFIED	0
$0

3302 - OASDI/Medicare/Alternative, classified positions

330200 - SOCIAL SECURITY CLASS	0 330201 - MEDICARE CLASS	0 330202 - SUPPLEMENTAL RETIREMENT CLASS	0

$0

3402 - Health & Welfare Benefits, classified positions

340211 - HEALTH CLASS	0 340212 - DENTAL CLASS	0 340213 - VISION CLASS	0 340214 - LIFE INS CLASS	0 340216 - DIS CLASS	0

$0

290,413 $290,413

0 0 0 0

$0

$290,413 0.3%

31,614 $31,614

33,323 $33,323

7,811 4,242 0

$12,053

27,806 1,842 354 216
0

$30,218

290,413 $290,413

0 0 0 0

$0

$290,413 0.3%

31,614 $31,614

33,323 $33,323

7,811 4,242 0

$12,053

27,806 1,842 354 216
0

$30,218

290,413 $290,413

0 0 0 0

$0

$290,413

31,614 $31,614

33,323 $33,323

7,811 4,242 0

$12,053

27,806 1,842 354 216
0

$30,218

0                      N/A                       0.0 $0                     N/A                       0.0

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

$0	N/A	N/A

$0	N/A	0.0

0                      N/A                       0.0 $0                     N/A                       0.0

0                      N/A                       0.0 $0                     N/A                       0.0

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

$0	N/A	0.0

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

$0	N/A	0.0

98

Fund: 21 SubFund: -

3000 - 3999 Employee Benefits

3502 - State Unemployment Insurance, classified positions

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

350200 - SUI CLASS                                                                                       0 $0

3602 - Workers' Compensation Insurance, classified positions

360200 - W/C CLASS                                                                                     0 $0

3702 - OPEB, Allocated, classified positions

370200 - RETIREE BENEFIT CLASSIFIED                                                     0 $0

3902 - Other Benefits, classified positions

390203 - SELF INSUR CLASS                                                                        0 $0

3000 - 3999 Employee Benefits                                                                                $0 Percent of Total                                                                                        0.0%
1000 - 3999 Employee Compensation % of Total	0.0%

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

430000 - INSTRUCTIONAL SUPPLIES	0 430008 - SUPPLIES NON-CLASSROOM	0 430076 - REPAIR SUPP TRANSP	0

$0

4400 - Noncapitalized Equipment

440000 - EQUIP $500-$24999                                                                    0 $0

4000 - 4999 Books and Supplies	$0

Percent of Total	0.0%

145 $145

3,485 $3,485

10,164 $10,164

1,162 $1,162

$122,163 0.1% 0.4%

0 0 0

$0

50,000 $50,000

$50,000

0.1%

145 $145

3,485 $3,485

10,164 $10,164

1,162 $1,162

$122,163 0.1% 0.4%

0 0 0

$0

50,000 $50,000

$50,000

0.1%

145 $145

3,485 $3,485

10,164 $10,164

1,162 $1,162

$122,163

0 0 0

$0

50,000 $50,000

$50,000

0                      N/A                       0.0 $0                     N/A                       0.0

0                      N/A                       0.0 $0                     N/A                       0.0

0                      N/A                       0.0 $0                     N/A                       0.0

0                      N/A                       0.0 $0                     N/A                       0.0

$0	N/A	0.0

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

$0	N/A	N/A

0                      N/A                       0.0 $0                     N/A                       0.0

$0	N/A	0.0

99

Fund: 21 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5200 - Travel and Conferences

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

520000 - CONF/TRAVEL                                                                               0 $0

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

560001 - NONCAPITALIZED IMPROVEMENTS	0 560002 - MAINTENANCE AGREEMENTS	0 560010 - BLDG LEASE/RENTS	0

$0

5710 - Transfers of Direct Costs

571060 - DIRECT COST/TECHNOLOGY                                                      0 $0

5750 - Transfers of Direct Costs - Interfund

575000 - DIRECT COST/INTERFUND TRF	0 575030 - DIRECT COST/FOOD SVC INTERFUND	0 575040 - DIRECT COST/GAD/INTERF	0 575050 - DIRECT COST/COPIER INTERFUND	0 575052 - DIRECT COST/SCANBACK INTERFUND	0 575060 - DIRECT COST/TECH INTERFUND	0

$0

0 $0

33,543 0 0

$33,543

0 $0

0 0 0 0 0 0

$0

0 $0

93,543 0 0

$93,543

0 $0

0 0 0 0 0 0

$0

0 $0

93,543 0 0

$93,543

0 $0

0 0 0 0 0 0

$0

0 $0

60,000 0 0

$60,000

0 $0

0 0 0 0 0 0

$0

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

N/A	178.9 N/A                      N/A N/A                      N/A

N/A	178.9

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

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

N/A	N/A

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES 580005 - LEGAL SERVICES 580006 - ADVERTISING
580036 - COST OF ISSUANCE MISC 580090 - BUDGET RESERVE

5900 - Communications

590002 - PHONE CLASSIFIED

590005 - COMMUNICATION/POSTAGE

5000 - 5999 Services and Other Operating Expenditures

Percent of Total

0	21,000 0                                  0 0                                  0 0                                  0 0                                  0

$0	$21,000

0                          2,160 0                                  0

$0	$2,160

$0	$56,703

0.0%	0.1%

21,000 0 0 0 0

$21,000

2,160 0

$2,160

$116,703

0.1%

21,000 0 0 0 0

$21,000

2,160 0

$2,160

$116,703

0 0 0 0 0

$0

0 0

$0

$60,000

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

N/A	0.0

N/A                       0.0 N/A                      N/A

N/A	0.0

N/A	105.8

100

Fund: 21 SubFund: -

6000 - 6999 Capital Outlay

6100 - Land

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

610000 - SITE PURCHASE 610005 - SITE PLAN/OTHER

6170 - Land Improvements

617000 - LAND IMPROVEMENTS

6200 - Buildings and Improvements of Buildings

620000 - BLDG/IMPRV OF BLDG

620019 - CONSTRUCTION CONTINGENCY

6400 - Equipment

640090 - EQUIPMENT $25,000+

6000 - 6999 Capital Outlay

Percent of Total

0                                  0 0                  3,108,655

$0	$3,108,655

0                                  0 $0                               $0

0                92,680,586 0                                  0

$0	$92,680,586

0                     187,895 $0                   $187,895

$0	$95,977,136

0.0%	98.6%

0 3,138,655

$3,138,655

0 $0

92,490,586 0

$92,490,586

287,895 $287,895

$95,917,136

98.5%

0 3,138,655

$3,138,655

0 $0

92,490,586 0

$92,490,586

287,895 $287,895

$95,917,136

0 30,000

$30,000

0 $0

(190,000) 0

($190,000)

100,000 $100,000

($60,000)

N/A                      N/A N/A                       1.0

N/A	1.0

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

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

N/A	(0.2)

N/A                     53.2 N/A                     53.2

N/A	(0.1)

101

Fund: 21 SubFund: -

7000 - 7499 Other Outgo

7283 - All Other Transfers to JPAs

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

722300 - TRANSFER OUT TO JPA CART

7438 - Debt Service - Interest

743801 - COP REPAY INTEREST 743804 - COP '04 INTEREST 743806 - COP '06 INTEREST 743810 - COP '10 INTEREST 743811 - COP '11 INTEREST

7439 - Other Debt Service - Principal

743900 - DEBT SERVICE/PRINCIPAL 743904 - COP '04 PRINCIPAL 743906 - COP '06 PRINCIPAL 743910 - COP '10 PRINCIPAL 743911 - COP '11 PRINCIPAL

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

0 $0

0 0 0 0
69,056

$69,056

0 0 0 0
345,000

$345,000

$414,056

100.0%

0 $0

0 0 0 0
69,056

$69,056

0 0 0 0
345,000

$345,000

$414,056

0.4%

0                                  0 $0                               $0

0	0 0	0 0	0 0	0
69,056	0

$69,056	$0

0	0 0	0 0	0 0	0
345,000	0

$345,000	$0

$414,056	$0

0.4%

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

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

$0	0.0	0.0

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

$0	0.0	0.0

$0	0.0	0.0

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

761300 - DIST SH/SFP PROJECT

7619 - Other Authorized Interfund Transfers Out

761900 - TRANSFER TO GENERAL FUND 761904 - TRANSFER TO COP
761911 - TRANSFER TO DEV FEES II

761914 - TRANSFER TO SPEC RES/CAP PROJ 761994 - TRANSFER TO BLDG FUND 761999 - TRANSFER TO ALL OTHR FUNDS

7600 - 7629 Interfund Transfers Out

Percent of Total

0                                  0 $0                               $0

0	450,431 0                                  0 0                                  0 0                                  0 0                                  0 0                                  0

$0	$450,431

$0	$450,431

0.0%	0.5%

0 $0

450,431 0 0 0 0 0

$450,431

$450,431

0.5%

0 $0

450,431 0 0 0 0 0

$450,431

$450,431

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

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

$0	N/A	0.0

$0	N/A	0.0

102

Fund: 25 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

25 - CAPITAL FACILITIES FUND	$11,930,000	$16,280,790	$16,280,790	$4,350,790	$0	36.5	0.0
	
8600 - 8799 Other Local Revenue

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

75,000

$75,000

75,000

$75,000

75,000

$75,000

0	0	0.0	0.0

$0	$0	0.0	0.0

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

866200 - NET INC(DEC) FAIR VALUE INVEST

8681 - Mitigation/Developer Fees 868100 - LOC DEV FEES

8699 - All Other Local Revenue 869900 - LOC OTHER REVENUE

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

8919 - Other Authorized Interfund Transfers In

891901 - OTH INTERFUND TRANSFER IN 891919 - FROM DEV FEES
891933 - FROM BOND

891998 - FROM SFP TO OTHER FUNDS

8900 - 8929 Interfund Transfers In

Percent of Total

0 $0

11,850,000 $11,850,000

5,000 $5,000

$11,930,000 100.0%

0 0 0 0

$0

$0

0.0%

0 $0

11,850,000 $11,850,000

5,000 $5,000

$11,930,000 73.3%

0 0 0
4,350,790

$4,350,790

$4,350,790

26.7%

0 $0

11,850,000 $11,850,000

5,000 $5,000

$11,930,000 73.3%

0 0 0
4,350,790

$4,350,790

$4,350,790

26.7%

0 $0

0 $0

0 $0

$0

0 0 0
4,350,790

$4,350,790

$4,350,790

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

0                       0.0                       0.0 $0                       0.0                       0.0

0                       0.0                       0.0 $0                       0.0                       0.0

$0	0.0	0.0

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

$0	N/A	0.0

$0	N/A	0.0

103

Fund: 25 SubFund: -

8980 - 8999 Contributions

8980 - Contributions from Unrestricted Revenues

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

898000 - CONTRIB FR UNRESTRICTED REV

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

8980 - 8999 Contributions

Percent of Total

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

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

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

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

$0	N/A	N/A

104

Fund: 25 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

25 - CAPITAL FACILITIES FUND	$11,930,010	$65,335,332	$65,326,332	$53,396,322	($9,000)	447.6	0.0
	
1000 - 1999 Certificated Personnel Salaries

1300 - Certificated Supervisors' and Administrators' Salaries 130008 - DIST ADM SAL

1900 - Other Certificated Salaries 190090 - CERT OTH SAL

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

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

2400 - Clerical, Technical, and Office Staff Salaries

240001 - CLASS BUSINESS SUPPORT 240050 - CLASS BUSINESS SUPPORT SUB

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

0 $0

186,896 $186,896

$186,896 1.6%

547,510 $547,510

175,039 0

$175,039

$722,549

6.1%

0 $0

0 $0

$0 0.0%

580,010 $580,010

184,672 0

$184,672

$764,682

1.2%

0 $0

0 $0

$0 0.0%

580,010 $580,010

184,672 0

$184,672

$764,682

1.2%

0 $0

(186,896) ($186,896)

($186,896)

32,500 $32,500

9,633 0

$9,633

$42,133

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

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

$0	(100.0)	N/A

0                       5.9                       0.0 $0                       5.9                       0.0

0                       5.5                       0.0 0                      N/A                      N/A

$0	5.5	0.0

$0	5.8	0.0

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED

35,697 $35,697

32,005

$32,005

0 $0

34,219

$34,219

0 $0

34,219

$34,219

(35,697) ($35,697)

2,214

$2,214

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

0	6.9	0.0

$0	6.9	0.0

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED	148,070

$148,070

156,218

$156,218

156,218	8,148

$156,218	$8,148

0	5.5	0.0

$0	5.5	0.0

105

Fund: 25 SubFund: -

3000 - 3999 Employee Benefits

3301 - OASDI/Medicare/Alternative, certificated positions

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

330101 - MEDICARE CERT

3302 - OASDI/Medicare/Alternative, classified positions

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

3401 - Health & Welfare Benefits, certificated positions

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

3402 - Health & Welfare Benefits, classified positions

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

2,710 $2,710

34,532 10,519 0

$45,051

13,903 921 177 108

$15,109

91,760 6,078 1,168 559 804

$100,369

0 $0

36,487 11,144 0

$47,631

0 0 0 0

$0

91,760 6,078 1,168 559 848

$100,413

0 $0

36,487 11,144 0

$47,631

0 0 0 0

$0

91,760 6,078 1,168 559 848

$100,413

(2,710) ($2,710)

1,955 625
0

$2,580

(13,903) (921) (177) (108)

($15,109)

0 0 0 0 44

$44

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

0	5.7	0.0 0	5.9	0.0 0                      N/A                      N/A

$0	5.7	0.0

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

$0	(100.0)	N/A

0	0.0	0.0 0	0.0	0.0 0	0.0	0.0 0	0.0	0.0 0	5.5	0.0

$0	0.0	0.0

3501 - State Unemployment Insurance, certificated positions

350100 - SUI CERT	93

$93

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS                                                                                  361 $361

3601 - Workers' Compensation Insurance, certificated positions

360100 - W/C CERT	2,243

0                                  0 $0                               $0

382                             382 $382                           $382

0	0

(93) ($93)

21 $21

(2,243)

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

0                       5.9                       0.0 $0                       5.9                       0.0

0	(100.0)	N/A

$2,243	$0	$0	($2,243)	$0	(100.0)	N/A

106

Fund: 25 SubFund: -

3000 - 3999 Employee Benefits

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

3602 - Workers' Compensation Insurance, classified positions

360200 - W/C CLASS

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

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

3901 - Other Benefits, certificated positions 390103 - SELF INSUR CERT

3902 - Other Benefits, classified positions

390203 - SELF INSUR CLASS 390204 - AB 1522 ACCRUAL

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

8,670 $8,670

6,541 $6,541

25,289 $25,289

748 $748

2,890 0

$2,890

$425,846 3.6%
11.2%

9,176 $9,176

0 $0

26,764 $26,764

0 $0

3,059 0

$3,059

$377,862 0.6%
1.7%

9,176 $9,176

0 $0

26,764 $26,764

0 $0

3,059 0

$3,059

$377,862 0.6%
1.7%

506 $506

(6,541) ($6,541)

1,475 $1,475

(748) ($748)

169 0

$169

($47,984)

0                       5.8                       0.0 $0                       5.8                       0.0

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

0                       5.8                       0.0 $0                       5.8                       0.0

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

0                       5.8                       0.0 0                      N/A                      N/A

$0	5.8	0.0

$0	(11.3)	0.0

107

Fund: 25 SubFund: -

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

430000 - INSTRUCTIONAL SUPPLIES 430005 - FOOD/IN-HOUSE MEETINGS 430008 - SUPPLIES NON-CLASSROOM

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

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

5200 - Travel and Conferences

520000 - CONF/TRAVEL
520010 - FIXED MILEAGE ALLOWANCE

40,000 0 0

$40,000

28,500 $28,500

$68,500 0.6%

10,000 500

$10,500

40,000 0 0

$40,000

28,500 $28,500

$68,500 0.1%

10,000 500

$10,500

40,000	0 0	0 0	0

$40,000	$0

28,500                                  0 $28,500                               $0

$68,500	$0 0.1%

10,000                                  0 500                                  0

$10,500	$0

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

$0	0.0	0.0

0                       0.0                       0.0 $0                       0.0                       0.0

$0	0.0	0.0

0                       0.0                       0.0 0                       0.0                       0.0

$0	0.0	0.0

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

560001 - NONCAPITALIZED IMPROVEMENTS 560002 - MAINTENANCE AGREEMENTS 560003 - ALARM SYSTEM
560010 - BLDG LEASE/RENTS

5710 - Transfers of Direct Costs

571020 - DIRECT COST/TRANSPORTATION

5750 - Transfers of Direct Costs - Interfund

575000 - DIRECT COST/INTERFUND TRF 575020 - DIRECT COST/TRANSP INTERFUND 575030 - DIRECT COST/FOOD SVC INTERFUND 575040 - DIRECT COST/GAD/INTERF
575050 - DIRECT COST/COPIER INTERFUND 575052 - DIRECT COST/SCANBACK INTERFUND

200 0 0
80,000

$80,200

0 $0

0 0 0 0 0 0

$0

1,203,872 0 0
434,593

$1,638,465

0 $0

0 0 0 0
500 0

$500

1,204,872 0 0
434,593

$1,639,465

0 $0

0 0 0 0
500 0

$500

1,204,672 0 0
354,593

$1,559,265

0 $0

0 0 0 0
500 0

$500

1,000	602336.1	0.1 0                      N/A                      N/A 0                      N/A                      N/A 0                   443.2	0.0

$1,000	1944.2	0.1

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

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

$0	N/A	0.0

108

Fund: 25 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES 580005 - LEGAL SERVICES 580006 - ADVERTISING 580009 - FEES / OTHER 580010 - SOFTWARE LICENSE 580090 - BUDGET RESERVE

5900 - Communications

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

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

6100 - Land

610000 - SITE PURCHASE

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

6000 - 6999 Capital Outlay

Percent of Total

180,000 75,000 200
150 63,500 0

$318,850

0 2,916 0

$2,916

$412,466 3.5%

0 $0

4,512,430 $4,512,430

$4,512,430

37.8%

180,000 75,000 200
150 63,500 0

$318,850

0 2,916 0

$2,916

$1,971,231 3.0%

397,054 $397,054

56,146,655 $56,146,655

$56,543,709

86.5%

180,000 75,000 200
150 63,500 0

$318,850

0 2,916 0

$2,916

$1,972,231 3.0%

647,054 $647,054

55,886,655 $55,886,655

$56,533,709

86.5%

0 0 0 0 0 0

$0

0 0 0

$0

$1,559,765

647,054 $647,054

51,374,225 $51,374,225

$52,021,279

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

$0	0.0	0.0

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

$0	0.0	0.0

$1,000	378.2	0.1

250,000                      N/A                     63.0 $250,000                     N/A                     63.0

(260,000)                 1138.5                     (0.5) ($260,000)                1138.5                    (0.5)

($10,000)	1152.8	0.0

109

Fund: 25 SubFund: -

7000 - 7499 Other Outgo

7438 - Debt Service - Interest

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

743800 - DEBT SERVICE/INTEREST

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

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

1,556,323 $1,556,323

3,715,000 $3,715,000

$5,271,323

44.2%

2,849,348 $2,849,348

2,430,000 $2,430,000

$5,279,348

8.1%

2,849,348 $2,849,348

2,430,000 $2,430,000

$5,279,348

8.1%

1,293,025 $1,293,025

(1,285,000) ($1,285,000)

$8,025

0                     83.1                       0.0 $0                     83.1                       0.0

0                  (34.6)                       0.0 $0                  (34.6)                       0.0

$0	0.2	0.0

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

761300 - DIST SH/SFP PROJECT

7619 - Other Authorized Interfund Transfers Out

761900 - TRANSFER TO GENERAL FUND 761904 - TRANSFER TO COP
761911 - TRANSFER TO DEV FEES II 761994 - TRANSFER TO BLDG FUND

7600 - 7629 Interfund Transfers Out

Percent of Total

0 $0

330,000 0 0 0

$330,000

$330,000

2.8%

0 $0

330,000 0 0 0

$330,000

$330,000

0.5%

0                                  0 $0                               $0

330,000	0 0	0 0	0 0	0

$330,000	$0

$330,000	$0

0.5%

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

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

$0	0.0	0.0

$0	0.0	0.0

110

Fund: 35 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

35 - COUNTY SCHOOL FACILITIES FUND	$10,000	$10,000	$10,000	$0	$0	0.0	0.0
	
8300 - 8599 Other State Revenue

8545 - School Facilities Apportionments 854500 - ST SCHOOL FAC APPORT

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

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

0 $0

$0 0.0%

10,000

$10,000

0 $0

$0 0.0%

10,000

$10,000

0                                  0 $0                               $0

$0	$0 0.0%

10,000	0

$10,000	$0

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

$0	N/A	N/A

0	0.0	0.0

$0	0.0	0.0

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

866200 - NET INC(DEC) FAIR VALUE INVEST

8699 - All Other Local Revenue 869900 - LOC OTHER REVENUE

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

0 $0

0 $0

$10,000

100.0%

0 $0

0 $0

$10,000

100.0%

0                                  0 $0                               $0

0                                  0 $0                               $0

$10,000	$0

100.0%

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

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

$0	0.0	0.0

8913 - To State School Building Fund/County School Facilities Fund from All Other Funds

891300 - DIST SH/SFP PROJECT

8919 - Other Authorized Interfund Transfers In

891901 - OTH INTERFUND TRANSFER IN 891919 - FROM DEV FEES
891998 - FROM SFP TO OTHER FUNDS

8900 - 8929 Interfund Transfers In

Percent of Total

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

0	0	0	0 0	0	0	0 0	0	0	0

$0	$0	$0	$0

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

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

$0	N/A	N/A

$0	N/A	N/A

111

Fund: 35 SubFund: -

8980 - 8999 Contributions

8980 - Contributions from Unrestricted Revenues

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

898000 - CONTRIB FR UNRESTRICTED REV

8980 - 8999 Contributions

Percent of Total

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

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

$0	N/A	N/A

112

Fund: 35 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

35 - COUNTY SCHOOL FACILITIES FUND	$10,000	$56,118,188	$56,118,188	$56,108,188	$0	561081.9	0.0
	
2000 - 2999 Classified Personnel Salaries

2400 - Clerical, Technical, and Office Staff Salaries

240001 - CLASS BUSINESS SUPPORT 240070 - CLASS BUSINESS SUPPORT OT

2000 - 2999 Classified Personnel Salaries

Percent of Total

0                                  0                                  0                                  0 0                                  0                                  0                                  0

$0	$0	$0	$0

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

$0	N/A	N/A

$0	N/A	N/A

113

Fund: 35 SubFund: -

3000 - 3999 Employee Benefits

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED                                                                           0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3302 - OASDI/Medicare/Alternative, classified positions

330200 - SOCIAL SECURITY CLASS	0	0	0	0 330201 - MEDICARE CLASS	0	0	0	0 330202 - SUPPLEMENTAL RETIREMENT CLASS	0	0	0	0

$0	$0	$0	$0

3402 - Health & Welfare Benefits, classified positions

340216 - DIS CLASS                                                                                       0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS                                                                                       0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3602 - Workers' Compensation Insurance, classified positions

360200 - W/C CLASS	0	0	0	0

$0	$0	$0	$0

3702 - OPEB, Allocated, classified positions

370200 - RETIREE BENEFIT CLASSIFIED                                                     0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3902 - Other Benefits, classified positions

390203 - SELF INSUR CLASS	0	0	0	0

$0	$0	$0	$0

3000 - 3999 Employee Benefits	$0	$0	$0	$0 Percent of Total                                                                                        0.0%                           0.0%                           0.0%
1000 - 3999 Employee Compensation % of Total	0.0%	0.0%	0.0%

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

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

$0	N/A	N/A

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

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

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

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

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

$0	N/A	N/A

114

Fund: 35 SubFund: -

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

430000 - INSTRUCTIONAL SUPPLIES 430008 - SUPPLIES NON-CLASSROOM

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

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

0                                  0                                  0                                  0 0                                  0                                  0                                  0

$0	$0	$0	$0

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

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

$0	N/A	N/A

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

$0	N/A	N/A

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

560001 - NONCAPITALIZED IMPROVEMENTS	0	0	0	0

$0	$0	$0	$0

5750 - Transfers of Direct Costs - Interfund

575040 - DIRECT COST/GAD/INTERF                                                         0                                  0                                  0                                  0 575050 - DIRECT COST/COPIER INTERFUND                                            0                                  0                                  0                                  0

$0	$0	$0	$0

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

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

$0	N/A	N/A

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES 580005 - LEGAL SERVICES

5000 - 5999 Services and Other Operating Expenditures

Percent of Total

0                                  0                                  0                                  0 0                                  0                                  0                                  0

$0	$0	$0	$0

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

$0	N/A	N/A

$0	N/A	N/A

115

Fund: 35 SubFund: -

6000 - 6999 Capital Outlay

6100 - Land

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

610000 - SITE PURCHASE

6170 - Land Improvements

617000 - LAND IMPROVEMENTS

6200 - Buildings and Improvements of Buildings

620000 - BLDG/IMPRV OF BLDG 620002 - PLAN ARCH/CONSULTANT 620005 - PLAN/OTHER

6400 - Equipment

640090 - EQUIPMENT $25,000+

6000 - 6999 Capital Outlay Percent of Total
7600 - 7629 Interfund Transfers Out

0 $0

0 $0

10,000 0 0

$10,000

0 $0

$10,000

100.0%

0 $0

0 $0

51,767,398 0 0

$51,767,398

0 $0

$51,767,398

92.2%

0 $0

0 $0

51,767,398 0 0

$51,767,398

0 $0

$51,767,398

92.2%

0 $0

0 $0

51,757,398 0 0

$51,757,398

0 $0

$51,757,398

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

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

0	517574.0	0.0 0                      N/A                      N/A 0                      N/A                      N/A

$0	517574.0	0.0

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

$0	517574.0	0.0

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

761300 - DIST SH/SFP PROJECT

7619 - Other Authorized Interfund Transfers Out

761906 - TRANSFER TO SFP 761911 - TRANSFER TO DEV FEES II
761914 - TRANSFER TO SPEC RES/CAP PROJ 761994 - TRANSFER TO BLDG FUND

7600 - 7629 Interfund Transfers Out

Percent of Total

0                                  0 $0                               $0

0	0 0                  4,350,790 0	0 0	0

$0	$4,350,790

$0	$4,350,790

0.0%	7.8%

0 $0

0 4,350,790 0
0

$4,350,790

$4,350,790

7.8%

0 $0

0 4,350,790 0
0

$4,350,790

$4,350,790

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

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

$0	N/A	0.0

$0	N/A	0.0

116

Fund: 40 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

40 - SPECIAL RESERVE - CAPITAL PROJ	$13,139,730	$61,803,178	$72,026,912	$58,887,182	$10,223,734	448.2	16.5
	
8300 - 8599 Other State Revenue

8590 - All Other State Revenue

859000 - ST OTHER REVENUE                                                                     0                                  0 $0                               $0

8300 - 8599 Other State Revenue                                                                            $0                               $0 Percent of Total                                                                                        0.0%                           0.0%
8600 - 8799 Other Local Revenue

8650 - Leases and Rentals

865000 - LOC LEASES & RENTAL                                                                0                                  0 $0                               $0

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS	6,000	6,000

$6,000	$6,000

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

866200 - NET INC(DEC) FAIR VALUE INVEST                                            0                                  0 $0                               $0

8699 - All Other Local Revenue

869900 - LOC OTHER REVENUE                                                                  0                          1,464 869915 - REIMB REVENUE                                                                          0                                  0

$0	$1,464

8600 - 8799 Other Local Revenue	$6,000	$7,464

Percent of Total	0.0%	0.0%

0                                  0 $0                               $0

$0	$0 0.0%

0                                  0 $0                               $0

6,000                                  0 $6,000                               $0

0                                  0 $0                               $0

1,668                          1,668 0                                  0

$1,668	$1,668

$7,668	$1,668

0.0%

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

$0	N/A	N/A

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

0                       0.0                       0.0 $0                       0.0                       0.0

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

204                      N/A                     13.9 0                      N/A                      N/A

$204	N/A	13.9

$204	27.8	2.7

117

Fund: 40 SubFund: -

8900 - 8929 Interfund Transfers In

8912 - Between General Fund and Special Reserve Fund

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

891201 - TRANSFER BETWEEN GF AND SRF

8919 - Other Authorized Interfund Transfers In

891901 - OTH INTERFUND TRANSFER IN 891933 - FROM BOND
891998 - FROM SFP TO OTHER FUNDS

8900 - 8929 Interfund Transfers In Percent of Total
8930 - 8979 All Other Financing Sources

8971 - Proceeds from Certificates of Participation 897100 - PROCEEDS FROM COP'S

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

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

8980 - 8999 Contributions

Percent of Total

11,173,530 $11,173,530

1,960,200 0 0

$1,960,200

$13,133,730 100.0%

0 $0

$0 0.0%

0 $0

$0

0.0%

2,950,000 $2,950,000

1,960,200 0 0

$1,960,200

$4,910,200 7.9%

56,885,514 $56,885,514

$56,885,514 92.0%

0 $0

$0

0.0%

13,173,530 $13,173,530

1,960,200 0 0

$1,960,200

$15,133,730 21.0%

56,885,514 $56,885,514

$56,885,514 79.0%

0 $0

$0

0.0%

2,000,000 $2,000,000

0 0 0

$0

$2,000,000

56,885,514 $56,885,514

$56,885,514

0 $0

$0

10,223,530 $10,223,530

0 0 0

$0

$10,223,530

0 $0

$0

0 $0

$0

17.9                   346.6 17.9                   346.6

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

0.0	0.0

15.2	208.2

N/A                       0.0 N/A                       0.0

N/A	0.0

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

N/A	N/A

118

Fund: 40 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

40 - SPECIAL RESERVE - CAPITAL PROJ	$2,916,200	$11,730,840	$45,452,855	$42,536,655	$33,722,015	1458.6	287.5
	
1000 - 1999 Certificated Personnel Salaries

1300 - Certificated Supervisors' and Administrators' Salaries

130008 - DIST ADM SAL                                                                               0                                  0                                  0                                  0 $0                               $0                               $0                               $0

1000 - 1999 Certificated Personnel Salaries	$0	$0	$0	$0 Percent of Total                                                                                        0.0%                           0.0%                           0.0%
2000 - 2999 Classified Personnel Salaries

2300 - Classified Supervisors' and Administrators' Salaries

230001 - CLASS MANAGEMENT SA                                                           0                                  0                                  0                                  0 $0                               $0                               $0                               $0

2900 - Other Classified Salaries

290050 - OTHER CLASS SUB	0	0	0	0

$0	$0	$0	$0

2000 - 2999 Classified Personnel Salaries	$0	$0	$0	$0 Percent of Total                                                                                        0.0%                           0.0%                           0.0%
3000 - 3999 Employee Benefits

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED                                                                           0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED                                                                           0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3301 - OASDI/Medicare/Alternative, certificated positions

330101 - MEDICARE CERT                                                                           0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3302 - OASDI/Medicare/Alternative, classified positions

330200 - SOCIAL SECURITY CLASS	0	0	0	0 330201 - MEDICARE CLASS	0	0	0	0 330202 - SUPPLEMENTAL RETIREMENT CLASS	0	0	0	0

$0	$0	$0	$0

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

$0	N/A	N/A

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

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

$0	N/A	N/A

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

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

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

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

$0	N/A	N/A

119

Fund: 40 SubFund: -

3000 - 3999 Employee Benefits

3402 - Health & Welfare Benefits, classified positions

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

340211 - HEALTH CLASS	0	0	0	0 340212 - DENTAL CLASS	0	0	0	0 340213 - VISION CLASS	0	0	0	0 340214 - LIFE INS CLASS	0	0	0	0 340216 - DIS CLASS	0	0	0	0

$0	$0	$0	$0

3501 - State Unemployment Insurance, certificated positions

350100 - SUI CERT                                                                                        0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS                                                                                       0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3601 - Workers' Compensation Insurance, certificated positions

360100 - W/C CERT                                                                                      0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3602 - Workers' Compensation Insurance, classified positions

360200 - W/C CLASS	0	0	0	0

$0	$0	$0	$0

3702 - OPEB, Allocated, classified positions

370200 - RETIREE BENEFIT CLASSIFIED                                                     0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3802 - PERS Reduction, classified positions

380200 - PERS REV LIM REDUC CLASS	0	0	0	0

$0	$0	$0	$0

3901 - Other Benefits, certificated positions

390103 - SELF INSUR CERT                                                                          0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3902 - Other Benefits, classified positions

390203 - SELF INSUR CLASS	0	0	0	0

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

$0	N/A	N/A

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

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

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

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

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

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

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

0	N/A	N/A

120

Fund: 40 SubFund: -

3000 - 3999 Employee Benefits

3902 - Other Benefits, classified positions

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

390204 - AB 1522 ACCRUAL

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

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

430000 - INSTRUCTIONAL SUPPLIES 430001 - SUPPLIES CARRYOVER 430008 - SUPPLIES NON-CLASSROOM 430060 - SUPPLIES GROUNDS

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

4000 - 4999 Books and Supplies

Percent of Total

0 $0

$0 0.0% 0.0%

200,000 0 0 0

$200,000

0 $0

$200,000

6.9%

0 $0

$0 0.0% 0.0%

200,000 0 0 0

$200,000

10,000 $10,000

$210,000

1.8%

0 $0

$0 0.0% 0.0%

200,000 0
5,000 0

$205,000

10,000 $10,000

$215,000

0.5%

0 $0

$0

0 0
5,000 0

$5,000

10,000 $10,000

$15,000

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

$0	N/A	N/A

0                       0.0                       0.0 0                      N/A                      N/A
5,000                      N/A                      N/A 0                      N/A                      N/A

$5,000	2.5	2.5

0                      N/A                       0.0 $0                     N/A                       0.0

$5,000	7.5	2.4

121

Fund: 40 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5200 - Travel and Conferences

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

520010 - FIXED MILEAGE ALLOWANCE                                                     0                                  0                                  0                                  0 $0                               $0                               $0                               $0

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

0	N/A	N/A

$0	N/A	N/A

560001 - NONCAPITALIZED IMPROVEMENTS 560050 - REPAIR EQ M&O

5710 - Transfers of Direct Costs 571040 - DIRECT COST/GAD

5750 - Transfers of Direct Costs - Interfund

575000 - DIRECT COST/INTERFUND TRF 575040 - DIRECT COST/GAD/INTERF

756,000 0

$756,000

0 $0

0 0

$0

747,464 0

$747,464

0 $0

0 0

$0

492,464 0

$492,464

0 $0

0 0

$0

(263,536) 0

($263,536)

0 $0

0 0

$0

(255,000)                  (34.9)                  (34.1) 0                      N/A                      N/A

($255,000)	(34.9)	(34.1)

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

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

$0	N/A	N/A

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES 580005 - LEGAL SERVICES 580009 - FEES / OTHER
580036 - COST OF ISSUANCE MISC

5900 - Communications

590002 - PHONE CLASSIFIED

5000 - 5999 Services and Other Operating Expenditures

Percent of Total

0 0 0 0

$0

0 $0

$756,000

25.9%

752,835 0 0 0

$752,835

0 $0

$1,500,299

12.8%

752,835 0 0 0

$752,835

0 $0

$1,245,299

2.7%

752,835 0 0 0

$752,835

0 $0

$489,299

0 0 0 0

$0

0 $0

($255,000)

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

N/A	0.0

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

64.7	(17.0)

122

Fund: 40 SubFund: -

6000 - 6999 Capital Outlay

6100 - Land

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

610005 - SITE PLAN/OTHER

6170 - Land Improvements

617000 - LAND IMPROVEMENTS

617002 - SITE IMPRV ARCH/CONSULTANT 617005 - SITE IMPRV PLAN/OTHER 617006 - SITE IMPRV CONSTRUCTION 617007 - SITE IMPRV TESTING
617008 - SITE IMPRV INSPECTORS

617014 - SITE IMPRV OTH CONSTRUCTION

6200 - Buildings and Improvements of Buildings

620000 - BLDG/IMPRV OF BLDG 620002 - PLAN ARCH/CONSULTANT 620005 - PLAN/OTHER

6400 - Equipment

640090 - EQUIPMENT $25,000+

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

7438 - Debt Service - Interest

743800 - DEBT SERVICE/INTEREST 743801 - COP REPAY INTEREST

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

7000 - 7499 Other Outgo

Percent of Total

0 $0

0 0 0 0 0 0 0

$0

0 0 0

$0

0 $0

$0 0.0%

0 470,200

$470,200

1,490,000 $1,490,000

$1,960,200

67.2%

60,000 $60,000

4,916,557 0 0 0 0 0 0

$4,916,557

1,198,270 0 0

$1,198,270

0 $0

$6,174,827 52.6%

1,885,514 470,200

$2,355,714

1,490,000 $1,490,000

$3,845,714

32.8%

70,000 $70,000

5,696,085 0 0 0 0 0 0

$5,696,085

34,080,757 0 0

$34,080,757

0 $0

$39,846,842 87.7%

1,885,514 470,200

$2,355,714

1,490,000 $1,490,000

$3,845,714

8.5%

70,000 $70,000

5,696,085 0 0 0 0 0 0

$5,696,085

34,080,757 0 0

$34,080,757

0 $0

$39,846,842

1,885,514 0

$1,885,514

0 $0

$1,885,514

10,000 $10,000

779,528 0 0 0 0 0 0

$779,528

32,882,487 0 0

$32,882,487

0 $0

$33,672,015

0 0

$0

0 $0

$0

N/A                     16.7 N/A                     16.7

N/A	15.9 N/A                      N/A N/A                      N/A N/A                      N/A N/A                      N/A N/A                      N/A N/A                      N/A

N/A	15.9

N/A	2744.2 N/A                      N/A N/A                      N/A

N/A	2744.2

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

N/A	545.3

N/A                       0.0 0.0                       0.0

401.0	0.0

0.0                       0.0 0.0                       0.0

96.2	0.0

123

Fund: 40 SubFund: -

7600 - 7629 Interfund Transfers Out

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

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

761300 - DIST SH/SFP PROJECT

7619 - Other Authorized Interfund Transfers Out

761900 - TRANSFER TO GENERAL FUND 761904 - TRANSFER TO COP
761999 - TRANSFER TO ALL OTHR FUNDS

7600 - 7629 Interfund Transfers Out

Percent of Total

0                                  0 $0                               $0

0	0 0	0 0	0

$0	$0

$0	$0

0.0%	0.0%

0 $0

0 0
300,000

$300,000

$300,000

0.7%

0 $0

0 0
300,000

$300,000

$300,000

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

0                      N/A                      N/A 0                      N/A                      N/A
300,000	N/A	N/A

$300,000	N/A	N/A

$300,000	N/A	N/A

124

Fund: 51 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

51 - BOND INT & REDEMPTION FUND	$47,943,880	$47,943,880	$47,943,880	$0	$0	0.0	0.0
	
8300 - 8599 Other State Revenue

8571 - Voted Indebtedness Levies, Homeowners' Exemptions

857100 - VOTED INDEBT HOMEOWN EXEMPT	315,000

$315,000

315,000

$315,000

315,000

$315,000

0	0	0.0	0.0

$0	$0	0.0	0.0

8572 - Voted Indebtedness Levies, Other Subventions/In-Lieu Taxes

857200 - VOTED INDEBT OTH SUBVENTIONS

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

8611 - Voted Indebtedness Levies, Secured Roll 861100 - SECURED ROLL/BOND INT & RED

8612 - Voted Indebtedness Levies, Unsecured Roll 861200 - UNSECURED ROLL/BOND INT & RED

8613 - Voted Indebtedness Levies, Prior Years' Taxes 861300 - PRIOR YRS TAXES/BOND INT & RED

8614 - Voted Indebtedness Levies, Supplemental Taxes 861400 - SUPPLEMENTAL TAXES/BOND INT

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

0 $0

$315,000 0.7%

46,078,880 $46,078,880

800,000 $800,000

75,000 $75,000

375,000 $375,000

300,000

$300,000

0 $0

$315,000 0.7%

46,078,880 $46,078,880

800,000 $800,000

75,000 $75,000

375,000 $375,000

300,000

$300,000

0                                  0 $0                               $0

$315,000	$0 0.7%

46,078,880                                  0 $46,078,880                               $0

800,000                                  0 $800,000                               $0

75,000                                  0 $75,000                               $0

375,000                                  0 $375,000                               $0

300,000	0

$300,000	$0

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

$0	0.0	0.0

0                       0.0                       0.0 $0                       0.0                       0.0

0                       0.0                       0.0 $0                       0.0                       0.0

0                       0.0                       0.0 $0                       0.0                       0.0

0                       0.0                       0.0 $0                       0.0                       0.0

0	0.0	0.0

$0	0.0	0.0

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

866200 - NET INC(DEC) FAIR VALUE INVEST

8600 - 8799 Other Local Revenue

Percent of Total

0 $0

$47,628,880

99.3%

0 $0

$47,628,880

99.3%

0                                  0 $0                               $0

$47,628,880	$0

99.3%

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

$0	0.0	0.0

125

Fund: 51 SubFund: -

8930 - 8979 All Other Financing Sources

8979 - All Other Financing Sources

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

897907 - PROCEEDS FROM OTHER BONDS

8930 - 8979 All Other Financing Sources

Percent of Total

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

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

$0	N/A	N/A

126

Fund: 51 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

51 - BOND INT & REDEMPTION FUND	$47,943,880	$47,943,880	$47,943,880	$0	$0	0.0	0.0
	
7000 - 7499 Other Outgo

7433 - Bond Redemptions

743300 - BOND REDEMPTIONS

7434 - Bond Interest and Other Service Charges 743400 - BOND INT/OTH SVC CHARGES

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

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

7600 - 7629 Interfund Transfers Out

Percent of Total

36,391,927 $36,391,927

11,551,953 $11,551,953

$47,943,880 100.0%

0 $0

$0

0.0%

36,391,927 $36,391,927

11,551,953 $11,551,953

$47,943,880 100.0%

0 $0

$0

0.0%

36,391,927                                  0 $36,391,927                               $0

11,551,953                                  0 $11,551,953                               $0

$47,943,880	$0 100.0%

0                                  0 $0                               $0

$0	$0

0.0%

0                       0.0                       0.0 $0                       0.0                       0.0

0                       0.0                       0.0 $0                       0.0                       0.0

$0	0.0	0.0

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

$0	N/A	N/A

127

Fund: 67 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

67 - SELF INSURANCE FUND	$83,946,529	$85,595,942	$86,152,478	$2,205,949	$556,536	2.6	0.7
	
8600 - 8799 Other Local Revenue

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

866200 - NET INC(DEC) FAIR VALUE INVEST

8699 - All Other Local Revenue

869900 - LOC OTHER REVENUE

869952 - EMPLOYER PAID HEALTH DEDUCTION 869953 - EMPLOYER PAID DENTAL DEDUCTION 869954 - EMPLOYER PAID VISION DEDUCTION 869956 - EMPLOYER PAID DISABILITY DEDCT 869957 - RETIREE DEDUCTION (%-FROM PR) 869958 - HEALTH & WELFARE PREMIUMS

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

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

8900 - 8929 Interfund Transfers In

Percent of Total

0 $0

12,000 53,885,456 3,518,971 676,284 100,000 10,344,679 15,409,139

$83,946,529

$83,946,529 100.0%

0 $0

$0

0.0%

0 $0

12,717 54,719,636 3,574,231 686,904 100,000 11,080,813 15,421,641

$85,595,942

$85,595,942 100.0%

0 $0

$0

0.0%

0 $0

12,717 55,153,201 3,602,952 692,424 112,000 11,168,611 15,410,573

$86,152,478

$86,152,478 100.0%

0 $0

$0

0.0%

0 $0

717 1,267,745 83,981 16,140 12,000 823,932 1,434

$2,205,949

$2,205,949

0 $0

$0

0 $0

0 433,565 28,721 5,520 12,000 87,798 (11,068)

$556,536

$556,536

0 $0

$0

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

6.0                       0.0 2.4                       0.8 2.4                       0.8 2.4                       0.8 12.0                     12.0 8.0                       0.8 0.0                     (0.1)

2.6	0.7

2.6	0.7

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

N/A	N/A

128

Fund: 67 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

67 - SELF INSURANCE FUND	$84,234,178	$88,060,601	$91,217,454	$6,983,276	$3,156,853	8.3	3.6
	
1000 - 1999 Certificated Personnel Salaries

1200 - Certificated Pupil Support Salaries 120050 - PUPIL SUPPORT SUB

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

2300 - Classified Supervisors' and Administrators' Salaries

230001 - CLASS MANAGEMENT SA 230070 - OVERTIME CL MGMNT

2400 - Clerical, Technical, and Office Staff Salaries

240001 - CLASS BUSINESS SUPPORT 240050 - CLASS BUSINESS SUPPORT SUB

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

0 $0

$0 0.0%

60,138 0

$60,138

72,338 0

$72,338

$132,476

0.2%

0 $0

$0 0.0%

63,445 0

$63,445

107,902 0

$107,902

$171,347

0.2%

0 $0

$0 0.0%

63,445 0

$63,445

107,902 0

$107,902

$171,347

0.2%

0 $0

$0

3,307 0

$3,307

35,564 0

$35,564

$38,871

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

$0	N/A	N/A

0                       5.5                       0.0 0                      N/A                      N/A

$0	5.5	0.0

0                     49.2                       0.0 0                      N/A                      N/A

$0	49.2	0.0

$0	29.3	0.0

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT                                                                                      0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3202 - Public Employees' Retirement System, classified positions

0	N/A	N/A

$0	N/A	N/A

320200 - PERS CLASSIFIED

3301 - OASDI/Medicare/Alternative, certificated positions

330101 - MEDICARE CERT
330102 - SUPPLEMENTAL RETIREMENT CERT

35,345 $35,345

0 0

$0

45,715 $45,715

0 0

$0

45,715 $45,715

0 0

$0

10,370 $10,370

0 0

$0

0                     29.3                       0.0 $0                     29.3                       0.0

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

$0	N/A	N/A

129

Fund: 67 SubFund: -

3000 - 3999 Employee Benefits

3302 - OASDI/Medicare/Alternative, classified positions

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

330200 - SOCIAL SECURITY CLASS 330201 - MEDICARE CLASS 330290 - SOCIAL SECURITY CLASS 330291 - MEDICARE CLASS
330292 - SUPPLEMENTAL RETIREMENT CLASS

3402 - Health & Welfare Benefits, classified positions

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

3501 - State Unemployment Insurance, certificated positions 350100 - SUI CERT

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS 350290 - SUI CLASS

8,214 1,921 0
0 0

$10,135

27,111 1,796 345 146 347

$29,745

0 $0

66 0

$66

10,624 2,485 0
0 0

$13,108

27,785 1,841 354 148 394

$30,521

0 $0

86 0

$86

10,624                          2,410 2,485                             564 0                                  0
0                                  0 0                                  0

$13,108	$2,973

33,624                          6,513 2,034                             238 391                               46 171                               25 492                             145

$36,711	$6,966

0                                  0 $0                               $0

86                               20 0                                  0

$86	$20

0	29.3	0.0 0	29.3	0.0 0                      N/A                      N/A 0                      N/A                      N/A 0                      N/A                      N/A

$0	29.3	0.0

5,839                     24.0                     21.0 193                     13.3                     10.5 37                     13.3                     10.5
23                     17.2                     15.3 98                     41.7                     24.9

$6,191	23.4	20.3

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

0                     29.8                       0.0 0                      N/A                      N/A

$0	29.8	0.0

3601 - Workers' Compensation Insurance, certificated positions

360100 - W/C CERT                                                                                      0                                  0 $0                               $0

3602 - Workers' Compensation Insurance, classified positions

360200 - W/C CLASS                                                                             1,590                          2,056 360290 - W/C CLASS                                                                                     0                                  0

$1,590	$2,056

3702 - OPEB, Allocated, classified positions

370200 - RETIREE BENEFIT CLASSIFIED	4,637	5,090

$4,637	$5,090

0                                  0 $0                               $0

2,056                             466 0                                  0

$2,056	$466

5,805	1,168

$5,805	$1,168

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

0                     29.3                       0.0 0                      N/A                      N/A

$0	29.3	0.0

714	25.2	14.0

$714	25.2	14.0

130

Fund: 67 SubFund: -

3000 - 3999 Employee Benefits

3901 - Other Benefits, certificated positions

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

390103 - SELF INSUR CERT 390104 - AB 1522 ACCRUAL

3902 - Other Benefits, classified positions

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

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

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

430005 - FOOD/IN-HOUSE MEETINGS 430008 - SUPPLIES NON-CLASSROOM

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

4000 - 4999 Books and Supplies

Percent of Total

0 0

$0

530 0 0

$530

$82,048 0.1% 0.3%

0 807,735

$807,735

0 $0

$807,735

1.0%

0 0

$0

685 0 0

$685

$97,262 0.1% 0.3%

0 807,735

$807,735

0 $0

$807,735

0.9%

0 0

$0

685 0 0

$685

$104,167 0.1% 0.3%

0 807,735

$807,735

0 $0

$807,735

0.9%

0 0

$0

155 0 0

$155

$22,119

0 0

$0

0 $0

$0

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

$0	N/A	N/A

0	29.3	0.0 0                      N/A                      N/A 0                      N/A                      N/A

$0	29.3	0.0

$6,905	27.0	7.1

0                      N/A                      N/A 0                       0.0                       0.0

$0	0.0	0.0

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

$0	0.0	0.0

131

Fund: 67 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5710 - Transfers of Direct Costs

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

571042 - DIRECT COST/HEALTH-HLTH CNTR

5750 - Transfers of Direct Costs - Interfund

575030 - DIRECT COST/FOOD SVC INTERFUND 575040 - DIRECT COST/GAD/INTERF

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

0                                  0                                  0                                  0 0                                  0                                  0                                  0

$0	$0	$0	$0

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

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

$0	N/A	N/A

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES 580005 - LEGAL SERVICES 580010 - SOFTWARE LICENSE
580041 - HEALTH CONTRACT/MEDICAL/RX 580042 - HEALTH CONTRACT/HEALTH 580043 - HEALTH CONTRACT/DENTAL 580044 - HEALTH CONTRACT/VISION 580045 - HEALTH CONTRACT-LIFE
580046 - CONTRACT/DISABILITY 580047 - HEALTH EXP - LIABILITY ADJ 580048 - HEALTH RX REBATE

5900 - Communications

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

5000 - 5999 Services and Other Operating Expenditures Percent of Total
7600 - 7629 Interfund Transfers Out

7619 - Other Authorized Interfund Transfers Out

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

7600 - 7629 Interfund Transfers Out

Percent of Total

1,450,737 0
1,000 19,089,265 57,977,252 3,785,918 813,847
0 92,500 0
0

$83,210,519

0 0
1,400

$1,400

$83,211,919 98.8%

0 0

$0

$0

0.0%

1,695,895 0
1,000 30,698,917 60,538,615 3,738,047 793,623
0 92,500 0
(10,575,740)

$86,982,856

0 0
1,400

$1,400

$86,984,256 98.8%

0 0

$0

$0 0.0%

132

1,506,731 0
1,000 31,029,448 64,028,448 3,752,996 797,421
0 92,500 0
(11,075,740)

$90,132,804

0 0
1,400

$1,400

$90,134,204 98.8%

0 0

$0

$0

0.0%

55,994 0 0
11,940,183 6,051,197 (32,921) (16,426)
0 0 0
(11,075,740)

$6,922,286

0 0 0

$0

$6,922,286

0 0

$0

$0

(189,164) 0 0
330,531 3,489,833 14,949 3,798
0 0 0
(500,000)

$3,149,948

0 0 0

$0

$3,149,948

0 0

$0

$0

3.9                  (11.2) N/A                      N/A 0.0                       0.0 62.5                       1.1 10.4                       5.8 (0.9)                       0.4 (2.0)                       0.5 N/A                      N/A 0.0                       0.0 N/A                      N/A N/A                       4.7

8.3	3.6

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

0.0	0.0

8.3	3.6

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

N/A	N/A

N/A	N/A

Fund: 68 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

68 - WORKERS' COMPENSATION	$4,523,604	$5,168,544	$5,266,544	$742,940	$98,000	16.4	1.9
	
8600 - 8799 Other Local Revenue

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

230,000

$230,000

320,000

$320,000

418,000

$418,000

188,000

$188,000

98,000

$98,000

81.7	30.6

81.7	30.6

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

866200 - NET INC(DEC) FAIR VALUE INVEST

8674 - In-District Premiums/Contributions 867400 - IN DISTRICT PREMIUMS/CONTRIB

8600 - 8799 Other Local Revenue

Percent of Total

0 $0

4,293,604 $4,293,604

$4,523,604

100.0%

0 $0

4,848,544 $4,848,544

$5,168,544

100.0%

0 $0

4,848,544 $4,848,544

$5,266,544

100.0%

0 $0

554,940 $554,940

$742,940

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

0                     12.9                       0.0 $0                     12.9                       0.0

$98,000	16.4	1.9

133

Fund: 68 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

68 - WORKERS' COMPENSATION	$4,523,604	$5,142,544	$5,266,544	$742,940	$124,000	16.4	2.4
	
2000 - 2999 Classified Personnel Salaries

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

2400 - Clerical, Technical, and Office Staff Salaries 240001 - CLASS BUSINESS SUPPORT

2000 - 2999 Classified Personnel Salaries

Percent of Total

12,028 $12,028

46,929 $46,929

$58,957

1.3%

12,028 $12,028

46,929 $46,929

$58,957

1.1%

12,689                             661 $12,689                           $661

46,898                             (31) $46,898                          ($31)

$59,587	$630

1.1%

661                       5.5                       5.5 $661                       5.5                       5.5

(31)                     (0.1)                     (0.1) ($31)                    (0.1)                    (0.1)

$630	1.1	1.1

134

Fund: 68 SubFund: -

3000 - 3999 Employee Benefits

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED

3302 - OASDI/Medicare/Alternative, classified positions

330200 - SOCIAL SECURITY CLASS 330201 - MEDICARE CLASS

3402 - Health & Welfare Benefits, classified positions

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

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS

15,730 $15,730

3,655 855

$4,510

13,207 875 168
59 225

$14,534

30

$30

15,730 $15,730

3,655 855

$4,510

13,207 875 168
59 225

$14,534

30

$30

15,898 $15,898

3,694 864

$4,558

13,208 690 133
59 225

$14,315

30

$30

168                             168                       1.1                       1.1 $168                           $168                       1.1                       1.1

39                               39                       1.1                       1.1 9                                  9                       1.1                       1.1

$48	$48	1.1	1.1

1                                  1                       0.0                       0.0 (185)                          (185)                  (21.1)                  (21.1) (35)                             (35)                  (20.8)                  (20.8) 0                                  0                       0.0                       0.0
0	0	0.0	0.0

($219)	($219)	(1.5)	(1.5)

0	0	0.0	0.0

$0	$0	0.0	0.0

3601 - Workers' Compensation Insurance, certificated positions

360100 - W/C CERT

3602 - Workers' Compensation Insurance, classified positions 360200 - W/C CLASS

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

3902 - Other Benefits, classified positions 390203 - SELF INSUR CLASS

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

0 $0

708 $708

2,064 $2,064

236 $236

$37,812 0.8%
2.1%

0 $0

708 $708

2,064 $2,064

236 $236

$37,812 0.7%
1.9%

0                                  0 $0                               $0

715                                  7 $715                               $7

2,086                               22 $2,086                             $22

238                                  2 $238                               $2

$37,840	$28 0.7%
1.8%

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

7                       1.0                       1.0 $7                       1.0                       1.0

22                       1.1                       1.1 $22                       1.1                       1.1

2                       0.8                       0.8 $2                       0.8                       0.8

$28	0.1	0.1

135

Fund: 68 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5450 - Other Insurance

Second Interim Budget Change Report Fiscal Year 7/1/2023 - 6/30/2024
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

545005 - WORKERS' COMPENSATION

5750 - Transfers of Direct Costs - Interfund

575040 - DIRECT COST/GAD/INTERF

1,159,883 $1,159,883

1,000

$1,000

1,159,883 $1,159,883

1,000

$1,000

1,213,883 $1,213,883

1,000

$1,000

54,000 $54,000

0

$0

54,000                       4.7                       4.7 $54,000                       4.7                       4.7

0	0.0	0.0

$0	0.0	0.0

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES 580049 - WORKERS' COMP
580051 - W/C EXCESS REIMBURSEMENT

5000 - 5999 Services and Other Operating Expenditures

Percent of Total

7,517 3,258,435 0

$3,265,952

$4,426,835

97.9%

7,517 3,890,375 (13,000)

$3,884,892

$5,045,775

98.1%

7,517 4,026,717 (80,000)

$3,954,234

$5,169,117

98.2%

0 768,282 (80,000)

$688,282

$742,282

0 136,342 (67,000)

$69,342

$123,342

0.0                       0.0 23.6                       3.5 N/A                   515.4

21.1	1.8

16.8	2.4

136