2021-2022 Second Interim Report March 16, 2022

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……………………………………………………………………………………………………...	32-36 Revenue………………………………………………………………………………………………………	37-39 Expenditures………………………………………………………………………………………………….	40-46

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

Child Development……………………………………………………………………………………………….	62-77 Narrative……………………………………………………………………………………………………...	62-66 Revenue………………………………………………………………………………………………………	67-69 Expenditures………………………………………………………………………………………………….	70-77

Cafeteria………………………………………………………………………………………………………….	78-89 Narrative……………………………………………………………………………………………………...	78-82 Revenue………………………………………………………………………………………………………	83-84 Expenditures………………………………………………………………………………………………….	85-89

Other Funds………………………………………………………………………………………………………	90-131

-i-

CLOVIS UNIFIED SCHOOL DISTRICT

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

Eimear O’Brien Ed.D.	District Superintendent

Introduction

For the past twenty-nine (29) fiscal years, quarterly financial reports have been prepared by the Administration for review by the Board which reflects updated financial data relative to the General Fund and other District funds. The quarterly reports consist of First Interim, Second Interim, and Third Quarter. The First and Second Interim reports are prepared based on budget and actuals as of October 31 and January 31 of each fiscal year respectively, as required by Education Code Section 46704.33. The Third Quarter and Annual Financial Reports are prepared on a year to date basis as of March 31 and June 30, respectively. The Annual Financial Report (Fourth Quarter) is prepared for review by the Board prior to the completion of the audited financial statements.

During the 2021-22 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 9, 2021 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 2021-22 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	Change from 1st Interim to 2nd Interim	$	112,410 Fund.

I. 2021-22 REVENUES

A. Local Control Funding Formula (LCFF) Revenues

2021-22 Adopted Budget

$ 416,909,623

2021-22 2nd Int. Budget

$ 411,626,768

Increase/(Decrease)

$ (5,282,855)

LCFF Revenues changed from $411,514,358 at First Interim to $411,626,768 at Second Interim, an increase of $112,410. The LCFF Supplemental grants are based on a three-year average of the Unduplicated Pupil Percentage (UPP).	At First Interim a 48.85% UPP was projected.	The certified UPP for 2021-22 is 49.3%, resulting in a three-year rolling average of 47.13%. This change resulted in an additional $112,412 in LCFF Supplemental Grants.

B. Federal Revenues

Federal Revenues changed from $117,000,880 at First Interim to $117,128,110 at Second Interim, an increase of $127,229. This increase was primarily due to a new allocation of COVID relief funds for homeless students. Receipt of Medi-Cal Administrative Activities (MAA) was offset	by	a	decrease	to	the	Title	I/II apportionment projection. The adjustments to Federal Revenues are as follows:

2

Item

COVID Relief Funds Med-Cal/MAA
Title I/II

Change from 1st Interim to 2nd Interim

Budget Adjustment $ 269,953
195,640

 (338,364)

$ 127,229

Change from 1st Interim to 2nd Interim

2021-22                        2021-22 Adopted Budget          2nd Int. Budget

$ 87,538,643	$ 98,603,110

$ 7,264,913

Increase/(Decrease)

$ 11,064,468

2021-22 Adopted Budget

$ 97,777,377

2021-22 2nd Int. Budget

$ 117,128,110

Increase/(Decrease)

$ 19,350,733	D. Local Revenues

C. Other State Revenues

Other	State	Revenues	changed	from $91,338,197         at	First         Interim         to $98,603,110 at Second Interim, an increase of $ 7,264,913. The increase is the result of a new program,     Expanded     Learning	Opportunity Program (ELO-P). ELO-P provides funding for afterschool and summer school enrichment programs for transition kindergarten through sixth grade.           The District is currently developing a plan to be implemented in the 2022-23 school year. Following are the areas of change:

Local Revenues changed from $14,811,447 at First Interim to $14,774,984 at Second Interim, a decrease of $36,463.	The relaxing of mandates related to the pandemic have allowed for sites to return to the theaters. This resulted in an increased revenue projection for the VAPA department.	CUSD Today and some local grants increased slightly. These increases were offset by a decrease in local revenues from Sports and Recreation programs still impacted by pandemic restrictions. The adjustments to Local Revenues follow:

3

Item VAPA
Local Grants CUSD Today
Fee Based Programs

Change from 1st Interim to 2nd Interim

2021-22                        2021-22 Adopted Budget          2nd Int. Budget

$ 13,669,580	$ 14,774,984

Budget Adjustment $     27,350
8,945 6,088
      (78,846) $     36,463

Increase/(Decrease)

$ 1,105,404

F. Other Financing Sources

Other Financing Sources of $1,700,000 are unchanged at Second Interim.

			
Change from 1st Interim to 2nd Interim	$ -0-

2021-22	2021-22
Adopted Budget	2nd Int. Budget	Increase/(Decrease)

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

E. Other Transfers In

Other Transfers In of $ 836,000 at First Interim are unchanged as of Second Interim.

Change from 1st Interim to 2nd Interim	$ -0-

G. Total General Fund Revenues

Total General Fund Revenues changed from $637,200,883	at	First	Interim	to $644,668,972 at Second Interim, an increase of $7,468,089.

2021-22 Adopted Budget

$ 3,336,000

2021-22 2nd Int. Budget

$ 836,000

Increase/(Decrease)	Change from 1st Interim to 2nd Interim	$ 7,468,089 $ (2,500,000)

2021-22 Adopted Budget

$ 620,931,222

2021-22 2nd Int. Budget

$ 644,668,972

Increase/(Decrease)

$ 23,737,750

4

II. 2021-22 EXPENDITURES

A. Certificated Personnel Salaries

Certificated Personnel Salaries changed from $222,520,479	at	First	Interim	to $227,239,158 at Second Interim, an increase of $4,718,679. In December the Board approved the Educator Effectiveness Block Grant Plan. The Plan added temporary teaching positions to assist with coverage at school sites while teachers attend professional learning events. School sites continue to deal with employee absences directly related to the pandemic. Due to the lack of substitutes sub rates were increased and a class coverage stipend for elementary school sites was approved to compensate teachers willing to teach additional students on a given day to unfilled substitute jobs. Following are the areas of change:

B. Classified Personnel Salaries

Classified Personnel Salaries changed from $96,862,503	at	First	Interim	to $97,766,624 at Second Interim, an increase of $904,121. The change is due to an adjustment to the special education instructional assistant staffing formula. The adjustment transitioned several positions into benefitted positions to assist with recruiting and retention.	As the District continues to deal with the impact of the pandemic, additional COVID relief dollars were allocated	to     temporary	COVID     Assistant positions, extra time and overtime pay for site office staff assisting with new independent study laws. A decrease to District enrollment, resulted in a one-time decrease to classified salaries previous allocated to 34+1 Aides for grades 4-6. Following are the areas of change:

Item
Educator Effectiveness Block Grant Substitutes
Class Coverage Teacher Hourly Nurses
Other Certificated Salaries

Budget Adjustment $ 2,829,679
626,049 567,880 384,795 313,304
	(3,028)

Item

SPED Instructional Assistants COVID Response
Other Classified Salaries 34+1 Aides
Change from 1st Interim to 2nd Interim

Budget Adjustment $	884,871
569,778 (99,419)
	(451,109)

$	904,121

Change from 1st Interim to 2nd Interim

2021-22                        2021-22 Adopted Budget          2nd Int. Budget

$ 4,718,679

Increase/(Decrease)

2021-22 Adopted Budget

$ 87,735,508

2021-22 2nd Int. Budget

$ 97,766,624

Increase/(Decrease)

$ 10,031,116

$ 202,510,507	$ 227,239,158	$ 24,728,650

5

D. Books, Supplies and Other Materials

C. Employee Benefits

Employee Benefits changed from $156,662,767 at First Interim to $157,903,444 at Second Interim, an increase of $1,240,677.	This is primarily	due	to	the	increased     salaries mentioned above and increased positions with health benefits.     Some of the new benefitted positions are temporary contracts related to the Educator Effectiveness Block Grant and Special Education Instructional Assistants. Following are the areas of change:

Item	Budget Adjustment Other Statutory Benefits                                     $	653,444 Health Benefits                                                              587,233
Change from 1st Interim to 2nd Interim	$ 1,240,677

Books, Supplies and Other Materials changed from	$146,991,132	at	First	Interim	to $142,405,626 at Second Interim, a decrease of $4,585,506. The supply holding account was increased by an amount equal to the projected revenues for the new, ongoing Expanded Learning Opportunity Program.     Upon Board approval of the plan, the funds will be allocated to the appropriate expenditure classification. The increase was offset by a decrease resulting from the reallocation of prior year carryover to other expenditure classifications and Educator Effectiveness Block Grant budget, previously placed in a supply holding account, being allocated	to	the     appropriate	expenditure classification.       Following are the areas of change:

2021-22 Adopted Budget

$ 148,677,802

2021-22 2nd Int. Budget

$ 157,903,444

Increase/(Decrease)

$ 9,225,641

Item ELO-P
Educator Effectiveness Block Grant Re-allocated Carryover
Change from 1st Interim to 2nd Interim

Budget Adjustment $ 7,270,412
(4,541,222) (7,314,696)
$ ( 4,585,506)

2021-22 Adopted Budget

$ 132,311,519

2021-22 2nd Int. Budget

$ 142,405,626

Increase/(Decrease)

$ 10,094,107

6

E. Contracted Services and Other Operating Expenditures

Contracted Services and Other Operating Expenditures changed from $44,154,197 at First Interim to $46,878,919 at Second Interim, an increase of $2,724,721. This is due to re-allocation of funds from a COVID relief supply holding	account	to	non-capitalized improvements to support the District’s HVAC upgrade project. There has been an increased need for external legal counsel this year, budget was adjusted to account for the projected annual increase. It is anticipated to continue at this level for at least one more fiscal year. Expenditures are as follows:

F. Capital Outlay

Capital Outlay changed from $14,491,945 at First Interim to $17,105,550 at Second Interim, an increase of $2,613,605.	The increase is primarily due to carryover from CARES funding sources being allocated to capital projects such as new portables and HVAC improvements. CTE grant carryover was allocated to capitalized equipment for various pathways. Expenditures are as follows:

Item	Budget Adjustment HVAC Improvements                                             $ 1,810,700 CTE Equipment                                                             774,704 Other Capital Improvements                                 	28,201

Change from 1st Interim to 2nd Interim	$ 2,613,605

Item

Non-Capitalized Improvement Legal
Software Licenses

Other Operating Expenditures

Change from 1st Interim to 2nd Interim

Budget Adjustment $ 1,923,079
500,000 165,347
	136,295

$ 2,724,721

2021-22 Adopted Budget

$ 914,877

2021-22 2nd Int. Budget

$ 17,105,550

Increase/(Decrease)

$ 16,190,661

2021-22 Adopted Budget

$ 35,049,488

2021-22 2nd Int. Budget

$ 46,878,919

Increase/(Decrease)

$ 11,829,431

7

G. Other Outgo Expenditures

Other	Outgo	Expenditures	changed	from $764,558 at First Interim to $921,174 at Second Interim, an increase of $156,616. The increase is primarily due to an addendum to the CART JPA Agreement between Clovis and Fresno Unified School Districts. An agreement was made to purchase new student and staff chairs for CART.	The cost was split equally amongst the two member districts.	Transfers related to Indirect Costs increased slightly. Expenditures are as follows:

H. Inter-fund Transfers Out

Inter-fund	Transfers	Out	of $6,523,968 at First Interim are unchanged at Second Interim.

Change from 1st Interim to 2nd Interim	$ -0-

2021-22	2021-22

Adopted Budget	2nd Int. Budget	Increase/(Decrease)

$ 5,923,968	$ 6,523,968	$ 600,000

Item
CART Chair Refresh Indirect Cost Adjustments
Change from 1st Interim to 2nd Interim

Budget Adjustment $ 120,505
       28,201 $ 156,616

III. Total General Fund Expenditures

Total General Fund Expenditures changed from $688,971,549 at First Interim to $696,744,463 at Second Interim, an increase of $7,772,914.

2021-22 Adopted Budget

$ 594,019

2021-22 2nd Int. Budget

$ 921,174

Increase/(Decrease)

$ 327,155	Change from 1st Interim to 2nd Interim	$ 7,772,914

2021-22 Adopted Budget

$ 613,717,700

2021-22 2nd Int. Budget

$ 696,744,463

Increase/(Decrease)

$ 83,026,763

8

IV.Fund Balance

Total revenues are $644,668,972 and total expenditures are $696,744,463, at Second Interim. This results in a deficit of $52,075,491, an operating deficit of $6,468,227, and an estimated general reserve percentage of 14.69%.

Beginning Fund Balance, Unaudited 7/1/21

2021-22 Revenues                           644,668,972 2021-22 Expenditures                    696,744,463

Surplus/(Deficit) (1)

Ending Fund Balance, 6/30/22, Projected

Components of Fund Balance:

$ 163,342,731

	(52,075,491)

$ 111,267,240

Non-Spendable: Revolving Cash Reserve
Store’s Inventory Reserve Fair Market Value Adj

Assigned:

LCAP Carryover (Unallocated)

Subtotal of Components

144,000 2,383,166 2,413,996

3,965,799

	8,906,961

Estimated General Reserve 6/30/22 General Reserve as % of Expenditures

One-Time Items CARES Carryover Textbook Carryover
Site/Department Carryover State Grant Carryover LCAP Carryover
Student Refresh Carryover One-time Revenue Decrease Total One-Time (2)

Ongoing Operating Deficit (1 + 2)

$ 102,360,279 14.69%

$ 15,399,763 9,340 414 7,589,376 5,108,779 3,860,428 3,105,579
         1,202,925 $ 45,607,264

$	(6,468,227)

9

Fund: 01 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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	$620,931,222	$637,200,883	$644,668,972	$23,737,750	$7,468,089	3.8	1.2
	
8010 - 8099 Revenue Limit Sources

8011 - LCFF State Aid - Current Year

801100 - REVENUE LIMIT STATE AID

244,224,580

$244,224,580

221,312,852

$221,312,852

192,529,613

$192,529,613

(51,694,967)

($51,694,967)

(28,783,239)

($28,783,239)

(21.2)	(13.0)

(21.2)	(13.0)

8012 - Education Protection Account State Aid - Current Year

801200 - EDUCATIONAL PROTECTION ACCT.

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

8021 - Homeowners' Exemptions 802100 - RL HOMEOWNERS

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

8041 - Secured Roll Taxes

804100 - RL SECURED ROLL TAXES

8042 - Unsecured Roll Taxes

804200 - RL UNSECURRED ROLL TAXES

8043 - Prior Years' Taxes

804300 - RL PRIOR YRS TAXES

8044 - Supplemental Taxes

804400 - RL SUPPLEMENTAL TAXES

8045 - Education Revenue Augmentation Fund (ERAF)

804500 - RL ERAF

83,570,782 $83,570,782

0 $0

670,494 $670,494

9,231 $9,231

87,339,132 $87,339,132

4,744,297 $4,744,297

75,594 $75,594

1,012,709 $1,012,709

(2,965,551)

($2,965,551)

103,256,995 $103,256,995

(2,229,580) ($2,229,580)

670,494 $670,494

9,231 $9,231

87,339,132 $87,339,132

4,744,297 $4,744,297

75,594 $75,594

1,012,709 $1,012,709

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

10

130,506,170 $130,506,170

(2,229,580) ($2,229,580)

670,494 $670,494

9,231 $9,231

87,339,132 $87,339,132

4,744,297 $4,744,297

75,594 $75,594

1,012,709 $1,012,709

(2,965,551)

($2,965,551)

46,935,388 $46,935,388

(2,229,580) ($2,229,580)

0 $0

0 $0

0 $0

0 $0

0 $0

0 $0

0

$0

27,249,175                     56.2                     26.4 $27,249,175                     56.2                     26.4

0                      N/A                       0.0 $0                     N/A                       0.0

0                       0.0                       0.0 $0                       0.0                       0.0

0                       0.0                       0.0 $0                       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

Fund: 01 SubFund: -

8010 - 8099 Revenue Limit Sources

8047 - Community Redevelopment Funds

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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                                                          0 $0

8082 - Other In-Lieu Taxes

808200 - RL OTH IN-LIEU TAXES                                                                 0 $0

8089 - Less: Non-LCFF (50 Percent) Adjustment

808900 - RL LESS NON-RL 50% ADJUSTMENT                                          0 $0

8091 - LCFF Transfers - Current Year

809101 - RL COMMUNITY DAY TRANSFER                                               0 809115 - RL SPEC ED ADA TRANSFER                                                        0

$0

8096 - Transfers to Charter Schools in Lieu of Property Taxes

0                  1,723,810 $0                $1,723,810

0                                  0 $0                               $0

0                                  0 $0                               $0

0                                  0 0                                  0

$0	$0

1,723,810 $1,723,810

0 $0

0 $0

0 0

$0

1,723,810                      N/A                      N/A $1,723,810                     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

809600 - IN LIEU PROPERTY TAX TRANSFER

8010 - 8099 Revenue Limit Sources

Percent of Total

(1,771,645) ($1,771,645)

$416,909,623

67.1%

(1,711,815) ($1,711,815)

$411,514,358

64.6%

(1,789,151) ($1,789,151)

$411,626,768

63.9%

(17,506) ($17,506)

($5,282,855)

(77,336)                       1.0                       4.5 ($77,336)                       1.0                       4.5

$112,410	(1.3)	0.0

11

Fund: 01 SubFund: -

8100 - 8299 Federal Revenue

8181 - Special Education - Entitlement

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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 - FEDERAL DEF REVENUE

8281 - FEMA

828100 - FEMA REVENUES

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

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

8290 - All Other Federal Revenue

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

8100 - 8299 Federal Revenue

Percent of Total

6,877,595 $6,877,595

700,159 0

$700,159

0 $0

0 $0

0 $0

0 90,199,623 0

$90,199,623

$97,777,377

15.7%

6,877,595 $6,877,595

700,159 68,431

$768,590

0 $0

0 $0

0 $0

869,353 103,628,108 4,857,234

$109,354,695

$117,000,880

18.4%

6,877,595 $6,877,595

700,159 68,431

$768,590

0 $0

0 $0

0 $0

869,353 104,018,065 4,594,506

$109,481,924

$117,128,110

18.2%

0 $0

0 68,431

$68,431

0 $0

0 $0

0 $0

869,353 13,818,443 4,594,506

$19,282,302

$19,350,733

0 $0

0 0

$0

0 $0

0 $0

0 $0

0 389,957 (262,728)

$127,229

$127,229

0.0                       0.0 0.0                       0.0

0.0                       0.0 N/A                       0.0

9.8	0.0

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

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

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

N/A                       0.0 15.3                       0.4 N/A                     (5.4)

21.4	0.1

19.8	0.1

12

Fund: 01 SubFund: -

8300 - 8599 Other State Revenue

8311 - Other State Apportionments - Current Year

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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

8550 - Mandated Cost Reimbursements 855000 - ST MANDATED REIMB

8560 - State Lottery Revenue

856000 - ST LOTTERY 856001 - ST LOTTERY PR YR

8590 - All Other State Revenue

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

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

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

8639 - All Other Sales

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

30,264,069 $30,264,069

0 $0

1,741,026 $1,741,026

8,637,674 0

$8,637,674

0 46,895,874 0

$46,895,874

$87,538,643 14.1%

25,000 $25,000

95,232 38,000 108,560 0
0

$241,792

32,987,452 $32,987,452

0 $0

1,741,026 $1,741,026

9,896,431 0

$9,896,431

2,922,967 42,036,307 1,754,014

$46,713,289

$91,338,197 14.3%

25,000 $25,000

95,232 38,000 108,560 0
0

$241,792

32,987,452 $32,987,452

0 $0

1,741,026 $1,741,026

9,896,431 0

$9,896,431

2,922,967 49,301,220 1,754,014

$53,978,202

$98,603,110 15.3%

25,000 $25,000

95,232 38,000 108,560 0
0

$241,792

2,723,383 $2,723,383

0 $0

0 $0

1,258,757 0

$1,258,757

2,922,967 2,405,347 1,754,014

$7,082,328

$11,064,468

0 $0

0 0 0 0 0

$0

0                       9.0                       0.0 $0                       9.0                       0.0

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

0                       0.0                       0.0 $0                       0.0                       0.0

0                     14.6                       0.0 0                      N/A                      N/A

$0	14.6	0.0

0                      N/A                       0.0 7,264,913                       5.1                     17.3 0                      N/A                       0.0

$7,264,913	15.1	15.6

$7,264,913	12.6	8.0

0                       0.0                       0.0 $0                       0.0                       0.0

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

$0	0.0	0.0

13

Fund: 01 SubFund: -

8600 - 8799 Other Local Revenue

8650 - Leases and Rentals

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

865000 - LOC LEASES & RENTAL

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

36,000 $36,000

925,000

$925,000

36,000 $36,000

925,000

$925,000

36,000 $36,000

925,000

$925,000

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

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

3,466,878 1,800 3,700
0 0 0 0 0
32,500 1,584,876 590,000

$5,679,754

0 $0

0 $0

3,851,047 3,151 8,095
0 0
413 0 0
32,500 1,345,359 690,778

$5,931,343

0 $0

0 $0

3,898,724 4,522 12,314 2,940
160 413 0
0 32,500
1,345,359 690,778

$5,987,710

0 $0

0 $0

431,846 2,722 8,614 2,940 160
413 0 0 0
(239,517) 100,778

$307,956

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

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

47,677                     12.5                       1.2 1,371                   151.2                     43.5 4,219                   232.8                     52.1 2,940                      N/A                      N/A 160                      N/A                      N/A
0	N/A	0.0 0	N/A                      N/A 0	N/A                      N/A 0                       0.0	0.0 0                  (15.1)	0.0 0                     17.1	0.0

$56,367	5.4	1.0

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

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

8699 - All Other Local Revenue

861000 - LOC DEF REVENUE 861001 - LOCAL PY REVENUE 869900 - LOC OTHER REVENUE 869905 - PREPAYMENTS/DEPOSITS

0 $0

0 0
2,966,216 0

0 $0

0 258,598
2,978,043 0

0 $0

0 258,598
2,879,937 0

0 $0

0 258,598 (86,279) 0

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

0                      N/A                      N/A 0                      N/A                       0.0
(98,106)                     (2.9)                     (3.3) 0                      N/A                      N/A

14

Fund: 01 SubFund: -

8600 - 8799 Other Local Revenue

8699 - All Other Local Revenue

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

869910 - LOC REBATE-CCARD 869915 - REIMB REVENUE 869917 - BENEFIT REBATES 869919 - E-RATE REVENUE 869920 - NEIGHBORHOOD REV 869930 - DONATION
869941 - CVRC/EARLY INTER SUPPL 869942 - CLOVIS YOUTH
869943 - SP ED SEMINARS

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

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

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

8912 - Between General Fund and Special Reserve Fund 891209 - TRANSFER FR SELF INS FUND

8919 - Other Authorized Interfund Transfers In

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

8900 - 8929 Interfund Transfers In

Percent of Total

90,000 100,000 0
0 0 0
1,905,867 0
1,000 0 0
250 0 0
394,847

$5,458,180

1,303,854 $1,303,854

$13,669,580 2.2%

0 $0

3,336,000 0 0

$3,336,000

$3,336,000

0.5%

90,000 100,000 0
0 0
280,863 2,070,134 0
1,000 0 0 0 0 0
415,890

$6,194,528

1,457,785 $1,457,785

$14,811,447 2.3%

0 $0

836,000 0 0

$836,000

$836,000

0.1%

90,000 100,000 0
0 0
286,138 2,070,134 0
1,000 0 0 0 0 0
415,890

$6,101,697

1,457,785 $1,457,785

$14,774,984 2.3%

0 $0

836,000 0 0

$836,000

$836,000

0.1%

0 0 0 0 0
286,138 164,267 0
0 0 0
(250) 0 0
21,043

$643,517

153,930 $153,930

$1,105,404

0 $0

(2,500,000) 0 0

($2,500,000)

($2,500,000)

0 0 0 0 0
5,275 0 0 0 0 0 0 0 0 0

($92,831)

0 $0

($36,463)

0 $0

0 0 0

$0

$0

0.0                       0.0 0.0                       0.0 N/A                      N/A N/A                      N/A N/A                      N/A N/A                       1.9 8.6                       0.0 N/A                      N/A 0.0                       0.0 N/A                      N/A N/A                      N/A
(100.0)                      N/A N/A                      N/A N/A                      N/A 5.3                       0.0

11.8	(1.5)

11.8                       0.0 11.8                       0.0

8.1	(0.2)

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

(74.9)	0.0 N/A                      N/A N/A                      N/A

(74.9)	0.0

(74.9)	0.0

15

Fund: 01 SubFund: -

8930 - 8979 All Other Financing Sources

8972 - Proceeds from Leases

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

897200 - PROCEEDS FROM CAPITAL LEASES

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

8980 - Contributions from Unrestricted Revenues

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

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

8980 - 8999 Contributions

Percent of Total

1,700,000 $1,700,000

$1,700,000 0.3%

0 0 0

$0

0 $0

$0

0.0%

1,700,000 $1,700,000

$1,700,000 0.3%

0 0 0

$0

0 $0

$0

0.0%

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

$1,700,000	$0 0.3%

0	0 0	0 0	0

$0	$0

0                                  0 $0                               $0

$0	$0

0.0%

0                       0.0                       0.0 $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

16

Fund: 01 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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	$613,717,700	$688,971,549	$696,744,463	$83,026,763	$7,772,914	13.5	1.1
	
1000 - 1999 Certificated Personnel Salaries

1100 - Certificated Teachers' Salaries

110001 - TEACHER SAL

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

1200 - Certificated Pupil Support Salaries

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

147,934,175 2,119,677 1,891,859 1,204,368
0 6,686,697 65,803 3,181,794 0

$163,084,371

316,706 8,668,783 6,970,020 3,525,682 30,000 120,000 1,200

$19,632,391

158,881,440 3,812,460 2,327,447 1,650,975
0 7,899,688 69,422 5,485,087 0

$180,126,518

334,124 8,752,017 7,554,908 3,919,911 30,550 123,648 1,200

$20,716,359

161,896,165 4,197,255 2,741,674 1,862,796
0 7,990,278 637,301 5,079,091 0

$184,404,561

334,124 8,805,845 7,604,703 4,233,215 29,655 126,043 1,200

$21,134,785

13,961,990 2,077,578 849,816 658,429
0 1,303,581 571,499 1,897,298 0

$21,320,189

17,417 137,062 634,682 707,534 (345) 6,043
0

$1,502,394

3,014,725	9.4	1.9 384,795                     98.0                     10.1 414,228                     44.9                     17.8 211,821                     54.7                     12.8
0                      N/A                      N/A 90,591                     19.5                       1.1 567,879                   868.5                   818.0
(405,995)                     59.6                     (7.4) 0                      N/A                      N/A

$4,278,043	13.1	2.4

0                       5.5                       0.0 53,828                       1.6                       0.6 49,794                       9.1                       0.7 313,304                     20.1                       8.0 (895)                     (1.2)                     (2.9) 2,395                       5.0                       1.9
0	0.0	0.0

$418,427	7.7	2.0

1300 - Certificated Supervisors' and Administrators' Salaries

130001 - PRINCIPAL SAL 130002 - COORDINATOR SAL
130003 - LEARNING DIRECTOR SAL 130005 - DEPUTY PRINCIPAL SAL
130007 - DIRECTORS ACTI/ATHL/ASST SAL 130008 - DIST ADM SAL
130050 - CERT ADMIN SUB
130060 - CERT SUP & ADM STIPEND

5,362,256 231,479 4,071,365 855,619 646,176 4,176,822 0
0

$15,343,717

5,668,042 240,898 4,158,276 890,441 719,583 4,511,507 0
0

$16,188,746

5,668,042 240,898 4,157,424 890,441 719,583 4,534,532 0
0

$16,210,920

305,786 9,419 86,059 34,822 73,407 357,710 0
0

$867,203

0                       5.7                       0.0 0                       4.1                       0.0
(851)	2.1	0.0 0	4.1	0.0 0                     11.4	0.0
23,026	8.6	0.5 0                      N/A                      N/A 0                      N/A                      N/A

$22,174	5.7	0.1

17

Fund: 01 SubFund: -

1000 - 1999 Certificated Personnel Salaries

1900 - Other Certificated Salaries

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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 - RESOURCE TEACH SAL 190003 - TRANSITION COORDINATORS 190005 - PROGRAM SPECIALIST 190040 - OTH CERT HOURLY
190050 - OTH CERT SUB

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

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

2100 - Classified Instructional Salaries

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

776,560 1,650,372 1,901,020 0
0 92,080 29,996 0

$4,450,028

$202,510,507 33.0%

20,040,714 774,557
0 227,806 609,531 0
0 0

$21,652,607

806,242 2,549,284 2,035,453 881
0 67,000 29,996 0

$5,488,856

$222,520,479 32.3%

19,742,108 793,325
0 178,424 644,761 2,500
0 0

$21,361,118

806,242 2,532,813 2,035,453 881 18,507 65,000 29,996
0

$5,488,892

$227,239,158 32.6%

20,093,804 796,572
0 183,055 646,937 2,500
0 0

$21,722,868

29,682 882,441 134,433 881 18,507 (27,080) 0
0

$1,038,864

$24,728,650

53,090 22,016 0 (44,751) 37,406 2,500
0 0

$70,261

0                       3.8                       0.0 (16,471)                     53.5                     (0.6) 0                       7.1                       0.0
0                      N/A                       0.0 18,507                      N/A                      N/A (2,000)                  (29.4)                     (3.0) 0                       0.0                       0.0
0	N/A	N/A

$35	23.3	0.0

$4,718,679	12.2	2.1

351,695                       0.3                       1.8 3,248                       2.8                       0.4
0                      N/A                      N/A 4,631                  (19.6)                       2.6 2,176                       6.1                       0.3 0                      N/A                       0.0
0                      N/A                      N/A 0                      N/A                      N/A

$361,750	0.3	1.7

18

Fund: 01 SubFund: -

2000 - 2999 Classified Personnel Salaries

2200 - Classified Support Salaries

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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

4,357,062 1,443,092 7,279,307 2,819,074 298,578 3,453,766 46,667 268,574 298,035 1,015,619 3,509,910 208,200 1,558,915 12,350 648,204 64,501
0

$27,281,856

5,309,240 1,553,148 7,895,180 3,022,028 325,909 3,781,372 95,029 292,143 308,128 1,063,720 3,791,706 329,211 1,525,053 12,350 721,434 66,237
0

$30,091,887

5,200,175 1,553,148 7,850,841 3,022,028 325,909 3,781,372 88,810 325,075 308,128 1,063,720 3,782,537 179,915 1,549,525 12,350 744,554 66,986
0

$29,855,073

843,113 110,056 571,534 202,954 27,331 327,607 42,143 56,501 10,093 48,100 272,626 (28,285) (9,390) 0 96,350 2,484
0

$2,573,217

(109,065)                     19.4                     (2.1) 0                       7.6                       0.0 (44,339)                       7.9                     (0.6) 0                       7.2                       0.0
0                       9.2                       0.0 0                       9.5                       0.0
(6,218)                     90.3                     (6.5) 32,932                     21.0                     11.3 0                       3.4                       0.0
0                       4.7                       0.0 (9,169)                       7.8                     (0.2)
(149,296)                  (13.6)                  (45.3) 24,473                     (0.6)                       1.6
0                       0.0                       0.0 23,120                     14.9                       3.2 748                       3.9                       1.1
0	N/A	N/A

($236,814)	9.4	(0.8)

2300 - Classified Supervisors' and Administrators' Salaries

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

2400 - Clerical, Technical, and Office Staff Salaries

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

2900 - Other Classified Salaries

290001 - RECREATION SAL 290002 - CAMPUS MONITOR SAL 290004 - MGMT-SCHL RES OFFCR 290005 - RESOURCE OFFICER SAL

10,358,650 63,000
0 29,832

$10,451,482

17,281,912 6,500 329,487 35,831 40,437

$17,694,167

329,520 971,627 89,841 761,436

11,236,778 63,000
0 28,832

$11,328,610

18,909,153 6,710 366,673 58,519 40,437

$19,381,491

336,426 1,019,826 94,776 800,647

19

11,107,694 63,000
0 30,080

$11,200,774

19,245,622 18,140 401,379 166,158 37,077

$19,868,376

336,426 1,042,414 94,776 837,254

749,044 0 0
248

$749,292

1,963,710 11,640 71,892 130,327 (3,360)

$2,174,209

6,906 70,787 4,935 75,817

(129,084)	7.2	(1.1) 0	0.0                       0.0 0                      N/A                      N/A
1,248	0.8	4.3

($127,836)	7.2	(1.1)

336,470                     11.4                       1.8 11,430                   179.1                   170.3 34,706                     21.8                       9.5 107,639                   363.7                   183.9 (3,360)                     (8.3)                     (8.3)

$486,885	12.3	2.5

0                       2.1                       0.0 22,588                       7.3                       2.2 0                       5.5                       0.0 36,607                     10.0                       4.6

Fund: 01 SubFund: -

2000 - 2999 Classified Personnel Salaries

2900 - Other Classified Salaries

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

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

2,757,801 449,702 770,265 135,134 4,240,923 21,827 127,318
0

$10,655,396

$87,735,508

14.3%

3,048,894 474,436 726,753 139,841 7,918,179 25,480 114,139
0

$14,699,396

$96,862,503

14.1%

3,046,763 474,436 767,996 139,841 8,227,936 41,875 109,817
0

$15,119,533

$97,766,624

14.0%

288,961 24,734 (2,270) 4,706 3,987,013 20,049 (17,501) 0

$4,464,138

$10,031,116

(2,131)                     10.5                     (0.1) 0                       5.5                       0.0 41,243                     (0.3)                       5.7 0                       3.5                       0.0 309,757                     94.0                       3.9 16,395                     91.9                     64.3 (4,322)                  (13.7)                     (3.8) 0                      N/A                      N/A

$420,137	41.9	2.9

$904,121	11.4	0.9

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT 310190 - STRS CERT

51,420,801 530,454

$51,951,255

55,632,661 733,283

$56,365,943

56,326,947 810,377

$57,137,324

4,906,146 279,923

$5,186,069

694,286                       9.5                       1.2 77,095                     52.8                     10.5

$771,380	10.0	1.4

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED 310291 - STRS CLASSIFIED

662,273 3,432

$665,705

732,423 2,053

$734,476

731,025 4,758

$735,783

68,752 1,326

$70,078

(1,398) 2,705

$1,307

10.4                     (0.2) 38.7                   131.7

10.5	0.2

3201 - Public Employees' Retirement System, certificated positions

320100 - PERS CERTIFICATED 320190 - PERS CERTIFICATED

395,499 0

$395,499

451,683 0

$451,683

476,958 (33)

$476,925

81,459 (33)

$81,426

25,274                     20.6                       5.6 (33)                      N/A                      N/A

$25,242	20.6	5.6

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED 320290 - PERS CLASSIFIED

16,459,641 463,973

$16,923,614

18,225,844 507,317

$18,733,161

17,912,428 518,423

$18,430,851

1,452,787 54,450

$1,507,237

(313,416) 11,106

($302,310)

8.8                     (1.7) 11.7                       2.2

8.9	(1.6)

20

Fund: 01 SubFund: -

3000 - 3999 Employee Benefits

3301 - OASDI/Medicare/Alternative, certificated positions

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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

377,960 2,836,235 5,992
312 47,843 670

$3,269,012

4,553,299 1,165,093 172,063 187,184 69,615 44,993

$6,192,248

31,104,510 2,333,460 436,216 153,363

$34,027,549

16,296,675 1,257,051 235,023 74,715 275,599

$18,139,063

217,374 3,072,387 6,371
938 64,124 1,304

$3,362,498

5,012,057 1,273,039 163,551 200,487 73,258 46,129

$6,768,522

31,721,669 2,356,585 439,544 152,765

$34,670,562

16,641,472 1,269,965 236,960 76,311 221,101

$18,445,808

225,460 3,134,149 5,714 2,135 70,712 2,491

$3,440,660

4,954,726 1,264,220 173,798 204,853 73,420 51,653

$6,722,669

32,261,005 2,391,439 446,044 154,992

$35,253,481

16,652,221 1,266,188 236,193 76,521 219,001

$18,450,123

(152,501) 297,914 (278) 1,822 22,869 1,821

$171,648

401,427 99,127 1,735 17,668 3,805 6,660

$530,422

1,156,496 57,979 9,829 1,629

$1,225,932

355,546 9,136 1,170 1,805 (56,598)

$311,059

8,085 61,762 (657) 1,196 6,588 1,187

$78,162

(57,332) (8,819) 10,247 4,365 162 5,524

($45,853)

539,336 34,854 6,501 2,227

$582,919

10,749 (3,778) (767) 210 (2,100)

$4,314

(40.3)                       3.7 10.5                       2.0 (4.6)                  (10.3) 583.3                   127.5 47.8                     10.3 271.8                     91.0

5.3	2.3

8.8                     (1.1) 8.5                     (0.7) 1.0                       6.3 9.4                       2.2 5.5                       0.2 14.8                     12.0

8.6	(0.7)

3.7	1.7 2.5	1.5 2.3	1.5 1.1	1.5

3.6	1.7

2.2                       0.1 0.7                     (0.3) 0.5                     (0.3) 2.4                       0.3 (20.5)                     (0.9)

1.7	0.0

3501 - State Unemployment Insurance, certificated positions

350100 - SUI CERT 350190 - SUI CERT

2,400,450 18,758

$2,419,207

1,132,978 23,840

$1,156,817

1,113,271 25,590

$1,138,861

(1,287,179) 6,833

($1,280,346)

(19,707)                  (53.6)                     (1.7) 1,750                     36.4                       7.3

($17,957)	(52.9)	(1.6)

21

Fund: 01 SubFund: -

3000 - 3999 Employee Benefits

3502 - State Unemployment Insurance, classified positions

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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

926,603 41,797

$968,399

457,255 27,950

$485,205

451,910 26,775

$478,685

(474,693) (15,022)

($489,715)

(5,345)                  (51.2)                     (1.2) (1,175)                  (35.9)                     (4.2)

($6,520)	(50.6)	(1.3)

3601 - Workers' Compensation Insurance, certificated positions

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

1,746,211 44,422

$1,790,633

2,550,808 57,030

$2,607,838

2,601,838 59,727

$2,661,565

855,627 15,305

$870,932

51,030                     49.0                       2.0 2,697                     34.5                       4.7

$53,727	48.6	2.1

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

965,965 54,402

$1,020,367

7,384,669 $7,384,669

2,345,745 $2,345,745

0 $0

0 0 0

$0

1,050,110 56,256

$1,106,366

7,924,662 $7,924,662

2,562,929 $2,562,929

0 $0

0 0 0

$0

1,045,281 51,286

$1,096,567

8,044,100 $8,044,100

2,525,578 $2,525,578

0 $0

0 0 0

$0

79,316 (3,116)

$76,200

659,432 $659,432

179,833 $179,833

0 $0

0 0 0

$0

(4,829) (4,969)

($9,798)

119,438 $119,438

(37,352) ($37,352)

0 $0

0 0 0

$0

8.2                     (0.5) (5.7)                     (8.8)

7.5	(0.9)

8.9                       1.5 8.9                       1.5

7.7                     (1.5) 7.7                    (1.5)

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 7/1/2021 - 6/30/2022
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
789,916 4,729
0 13,024 3,878

$811,547

0 0
319,576 8,474
0 18,360 26,883

$373,292

$148,677,802 24.2%
71.5%

0 0
852,635 10,536 0 17,436 8,623

$889,230

0 0
347,300 4,323
0 19,271 26,172

$397,066

$156,662,767 22.7%
69.1%

0 0
867,505 14,287 0 19,335 13,103

$914,230

0 0
347,206 4,368
0 19,374 25,095

$396,043

$157,903,444 22.7%
69.3%

0 0
77,589 9,557 0 6,311 9,225

$102,682

0 0
27,630 (4,106) 0 1,015 (1,788)

$22,751

$9,225,641

0                      N/A                      N/A 0                      N/A                      N/A
14,870                       9.8                       1.7 3,750                   202.1                     35.6 0                      N/A                      N/A 1,899                     48.5                     10.9 4,480                   237.9                     52.0

$25,000	12.7	2.8

0                      N/A                      N/A 0                      N/A                      N/A
(94)                       8.6                       0.0 45                  (48.5)                       1.0 0                      N/A                      N/A 103                       5.5                       0.5
(1,077)	(6.7)	(4.1)

($1,023)	6.1	(0.3)

$1,240,677	6.2	0.8

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

5,351,219 $5,351,219

289,062 0

$289,062

6,772,592 12,500 103,907,072 50,000 422,942

11,724,522 $11,724,522

256,449 0

$256,449

24,659,320 31,372,001 54,480,474 48,000 570,085

23

11,737,323 $11,737,323

264,861 0

$264,861

26,058,476 16,529,444 53,572,642 48,000 641,857

6,386,104 $6,386,104

(24,201) 0

($24,201)

19,285,884 16,516,944 (50,334,431) (2,000) 218,915

12,801 $12,801

8,412 0

$8,412

1,399,157 (14,842,557) (907,832)
0 71,772

119.3                       0.1 119.3                       0.1

(8.4)                       3.3 N/A                      N/A

(8.4)	3.3

284.8                       5.7 132135.6                  (47.3) (48.4)                     (1.7) (4.0)                       0.0 51.8                     12.6

Fund: 01 SubFund: -

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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 430016 - SOFTWARE REIMBURSEMENT 430023 - SALES/USE TAX
430026 - FACILITY USE SUPPLIES 430031 - VANDALISM
430038 - UNIFORMS 430050 - SUPPLIES M&O
430051 - SMALL TOOLS M&O 430052 - ASBESTOS/CONCRETE M&O 430053 - LAMP REPLACEMENT M&O 430054 - SUPP M&O SAFETY
430055 - SUPPLIES POOL 430060 - SUPPLIES GROUNDS
430061 - SUPPLIES HAZARDOUS WASTE 430062 - SUPPLIES FIBAR M&O
430063 - SUPPLIES IRRIGATION 430064 - CHEMICAL PRE-EMERGENT 430065 - SUPP VARSITY FIELD 430066 - SUPP BASEBALL FIELD ELEM 430070 - SUPPLIES/TRANSP
430071 - SHOP TOOLS 430072 - GAS
430073 - DIESEL
430074 - SUPP OIL & GR TRANSP 430075 - TIRES/OTH VEHICLES 430076 - REPAIR SUPP TRANSP 430082 - INVENTORY ADJUSTMENT 430091 - OFFSET FOR 5700 OBJECTS 430092 - PURCHASING BIDS
430099 - REIMB SUPPLY

251,757 6,302 3,659,921 0
0 10,000 0 3,000 11,500
151,000 158,288 1,874,880 500
0 0
1,000 325,000 375,000 0 50,000 165,000 20,000 65,000 0 131,196 9,848 317,800 658,695 120,205 276,357 950,424 5,204
0 0 0

$120,762,985

261,757 6,302 6,562,689 0
0 10,000 0 3,000 11,500
151,000 158,288 1,874,880 750
0 0
1,200 325,000 375,000 0 50,000 165,000 20,000 65,000 0 204,954 9,848 317,800 658,695 120,205 273,557 950,424 5,204 10,000 0
0

$123,721,934

261,757 6,302 7,430,240 0
0 10,000 0 3,000 11,500
151,000 158,288 1,858,807 750
0 0
1,200 325,000 346,800 0 50,000 165,000 20,000 65,000 0 204,954 9,848 317,800 658,695 120,205 273,557 950,424 5,204 204,145 0
0

$110,459,896

10,000 0
3,770,318 0 0 0 0 0 0 0 0
(16,073) 250
0 0
200 0
(28,200) 0 0 0 0 0 0
73,758 0 0 0 0
(2,800) 0 0
204,145 0 0

($10,303,090)

0 0
867,551 0 0 0 0 0 0 0 0
(16,073) 0 0 0 0 0
(28,200) 0 0 0 0 0 0 0 0 0 0 0 0 0 0
194,145 0 0

($13,262,038)

4.0                       0.0 0.0                       0.0 103.0                     13.2 N/A                      N/A N/A                      N/A 0.0                       0.0 N/A                      N/A 0.0                       0.0 0.0                       0.0 0.0                       0.0 0.0                       0.0 (0.9)                     (0.9) 50.0                       0.0 N/A                      N/A N/A                      N/A 20.0                       0.0 0.0                       0.0 (7.5)                     (7.5) N/A                      N/A 0.0                       0.0 0.0                       0.0 0.0                       0.0 0.0                       0.0 N/A                      N/A 56.2                       0.0 0.0                       0.0 0.0                       0.0 0.0                       0.0 0.0                       0.0 (1.0)                       0.0 0.0                       0.0 0.0                       0.0 N/A                1941.4 N/A                      N/A N/A                      N/A

(8.5)	(10.7)

24

Fund: 01 SubFund: -

4000 - 4999 Books and Supplies

4400 - Noncapitalized Equipment

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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

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

5100 - Subagreements for Services

510000 - SUBAGREEMENTS FOR SERVICES

5200 - Travel and Conferences

520000 - CONF/TRAVEL

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

5300 - Dues and Memberships 530000 - DUES & MEMBERSHIP

5400 - Insurance

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

5,908,253 0 0

$5,908,253

$132,311,519 21.6%

3,723,249 $3,723,249

1,332,876 233,572 42,000
0

$1,608,449

57,290 $57,290

1,039,362 2,862,628 49,607 (1,272,571)

$2,679,026

11,288,228 0 0

$11,288,228

$146,991,132 21.3%

4,743,673 $4,743,673

1,599,374 242,371 42,000
0

$1,883,746

77,560 $77,560

1,039,362 2,862,628 49,607 (1,330,376)

$2,621,221

19,943,546 0 0

$19,943,546

$142,405,626 20.4%

4,990,071 $4,990,071

1,909,344 247,477 42,000
0

$2,198,820

79,515 $79,515

1,039,362 2,862,628 49,607 (1,330,376)

$2,621,221

14,035,293 0 0

$14,035,293

$10,094,107

1,266,822 $1,266,822

576,467 13,905 0
0

$590,372

22,225 $22,225

0 0 0
(57,805)

($57,805)

8,655,318	237.6	76.7 0                      N/A                      N/A 0                      N/A                      N/A

$8,655,318	237.6	76.7

($4,585,506)	7.6	(3.1)

246,398                     34.0                       5.2 $246,398                     34.0                       5.2

309,969                     43.2                     19.4 5,105                       6.0                       2.1
0                       0.0                       0.0 0                      N/A                      N/A

$315,075	36.7	16.7

1,955                     38.8                       2.5 $1,955                     38.8                       2.5

0	0.0	0.0 0	0.0	0.0 0	0.0	0.0 0	4.5	0.0

$0	(2.2)	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 7/1/2021 - 6/30/2022
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

1,683,401 580,500 90,000
0 18,000 108,000
7,226,658 1,200,000

$10,906,559

1,685,401 580,500 90,000 1,000 18,000 108,000 7,226,658 1,200,000

$10,909,559

1,685,401 578,500 92,000 3,500 18,000 108,000 7,226,658 1,200,000

$10,912,059

2,000 (2,000) 2,000 3,500 0
0 0 0

$5,500

0 (2,000) 2,000 2,500 0
0 0 0

$2,500

0.1                       0.0 (0.3)                     (0.3) 2.2                       2.2 N/A                   250.0 0.0                       0.0 0.0                       0.0 0.0                       0.0 0.0                       0.0

0.1	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 560050 - REPAIR EQ M&O 560051 - REPAIR EQ, POOL 560070 - OUT SERVICE TRANSP
560071 - OUT SERV MECHANICAL 560072 - EQ REPAIR/TRANSP 560085 - REP/EQ GAD DEPT
560099 - NON/CAPITAL/RENTAL REIMB

5710 - Transfers of Direct Costs

571000 - DIRECT COST/TRF OF SERVICE 571002 - DIRECT COST CUSD TODAY 571003 - DIRECT COST/UTILITIES 571004 - DIRECT COST SPORTS REC 571005 - DIRECT COST CUSTODIAL 571010 - DIRECT COST/MTCE
571015 - DIRECT COST/ADMIN FEES 571020 - DIRECT COST/TRANSPORTATION

756,663 3,238,696 379,075 5,080 171,864 210,420 112,500 42,400 56,400 5,000 792,500 35,000 83,150 521,435
0 0 0

$6,410,182

0 0 0 0 0 0 0 0

781,819 3,326,351 379,075 5,105 180,271 215,350 114,581 42,400 56,400 5,000 1,053,150 35,000 83,150 521,435
0 0 0

$6,799,087

0 0 0 0 0 0 0 0

26

2,704,898 3,394,895 379,075 5,105 181,871 223,126 114,581 42,400 56,400 5,000 1,100,280 35,000 83,150 521,435
0 0 0

$8,847,215

0 0 0 0 0 0 0 0

1,948,235 156,199
0 25
10,007 12,706 2,081 0
0 0
307,780 0 0 0 0 0 0

$2,437,033

0 0 0 0 0 0 0 0

1,923,079                   257.5                   246.0 68,543                       4.8                       2.1
0                       0.0                       0.0 0                       0.5                       0.0
1,600                       5.8                       0.9 7,776                       6.0                       3.6 0                       1.9                       0.0
0	0.0	0.0 0	0.0	0.0 0	0.0	0.0
47,130	38.8	4.5 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

$2,048,129	38.0	30.1

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	N/A 0	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 7/1/2021 - 6/30/2022
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

571040 - DIRECT COST/GAD

571047 - DIRECT COST/ED SEMINARS 571050 - DIRECT COST/COPIER 571052 - DIRECT COST/SCANBACK 571060 - DIRECT COST/TECHNOLOGY 571070 - DIRECT COST/TEACH CTR 571080 - DIRECT COST/FUEL
571081 - DIRECT COST/MET PAC

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

5750 - Transfers of Direct Costs - Interfund

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

0 0 0 0 0 0 0 0 0 0

$0

0 (14,000) (175,000) (89,102) (14,107) (37,900) 0 (38,300) (175) (6,525) (3,270)
0 (31,586) (12,600) 0

($422,565)

0 0 0 0 0 0 0 0 0 0

$0

280,000 (13,250) (185,000) (89,102) (8,675) (34,400) 0 (30,300) (175) (7,025) (3,270)
0 (31,325) (13,300) 0

($135,822)

0 0 0 0 0 0 0 0 0 0

$0

280,000 (13,250) (185,000) (89,102) (11,806) (31,400) 0 (26,400) (175) (7,025) (3,270)
0 (31,325) (13,300) 0

($132,053)

0 0 0 0 0 0 0 0 0 0

$0

280,000 750 (10,000) 0
2,301 6,500 0 11,900 0 (500) 0
0 261 (700) 0

$290,512

0	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	0.0 0                     (5.4)	0.0 0                       5.7	0.0 0                       0.0	0.0
(3,131)                  (16.3)                     36.1 3,000                  (17.2)                     (8.7) 0                      N/A                      N/A 3,900                  (31.1)                  (12.9) 0                       0.0                       0.0
0	7.7	0.0 0	0.0	0.0 0                      N/A                      N/A 0                     (0.8)	0.0 0	5.6	0.0 0                      N/A                      N/A

$3,769	(68.7)	(2.8)

5800 - Professional/Consulting Services and Operating Expenditures

580001 - CONT FOR PER SERV/INDIVIDUAL 580002 - CONTRACT SERVICES
580003 - CHARTER BUS 580005 - LEGAL SERVICES 580006 - ADVERTISING
580007 - FEES/ADMINISTRATIVE 580008 - FEES/ADMISSION - STUDENTS 580009 - FEES / OTHER

425,450 3,823,288 784,600 1,240,558 50,437 29,427 490,114 644,946

350,163 6,957,895 784,600 1,120,558 50,437 34,177 512,593 666,439

27

383,049 6,108,252 792,600 1,620,558 52,437 34,177 518,139 676,055

(42,401) 2,284,964 8,000 380,000 2,000 4,750 28,024 31,109

32,886                  (10.0)                       9.4 (849,643)                     59.8                  (12.2) 8,000                       1.0                       1.0 500,000                     30.6                     44.6 2,000                       4.0                       4.0
0	16.1	0.0 5,545                       5.7	1.1 9,616                       4.8	1.4

Fund: 01 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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

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

5900 - Communications

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

5000 - 5999 Services and Other Operating Expenditures

Percent of Total

1,092,475 1,000 27,499 100,000
0 0 0 0 0 0
488,559 0

$9,198,353

451,482 163,792 273,673 0
0

$888,946

$35,049,488

5.7%

2,086,910 1,000 2,333,908 200,000
0 0 0 0 0 0
1,168,820 0

$16,267,501

544,938 170,356 272,380 0
0

$987,674

$44,154,197

6.4%

2,085,572 1,000 2,499,254 200,000
0 0 0 0 0 0
1,400,801 0

$16,371,894

549,065 172,232 268,880 0
0

$990,177

$46,878,919

6.7%

993,096 0
2,471,756 100,000
0 0 0 0 0 0
912,242 0

$7,173,541

97,584 8,440 (4,793) 0
0

$101,231

$11,829,431

(1,339)                     90.9                     (0.1) 0                       0.0                       0.0 165,347                 8988.7                       7.1 0                   100.0                       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
231,981                   186.7                     19.8 0                      N/A                      N/A

$104,393	78.0	0.6

4,127                     21.6                       0.8 1,876                       5.2                       1.1 (3,500)                     (1.8)                     (1.3) 0                      N/A                      N/A
0	N/A	N/A

$2,503	11.4	0.3

$2,724,721	33.8	6.2

28

Fund: 01 SubFund: -

6000 - 6999 Capital Outlay

6170 - Land Improvements

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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 +

6000 - 6999 Capital Outlay

Percent of Total

100,000 0 0 0

$100,000

0 0 0

$0

814,889 0

$814,889

$914,889

0.1%

100,000 0 0 0

$100,000

13,056,452 0 0

$13,056,452

1,335,493 0

$1,335,493

$14,491,945

2.1%

128,200 0 0 0

$128,200

14,867,153 0 0

$14,867,153

2,110,197 0

$2,110,197

$17,105,550

2.5%

28,200 0 0 0

$28,200

14,867,153 0 0

$14,867,153

1,295,308 0

$1,295,308

$16,190,661

28,200	28.2	28.2 0                      N/A                      N/A 0                      N/A                      N/A 0                      N/A                      N/A

$28,200	28.2	28.2

1,810,701	N/A	13.9 0	N/A                      N/A 0	N/A                      N/A

$1,810,701	N/A	13.9

774,704                   159.0                     58.0 0                      N/A                      N/A

$774,704	159.0	58.0

$2,613,605	1769.7	18.0

29

Fund: 01 SubFund: -

7000 - 7499 Other Outgo

7130 - State Special Schools

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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

7283 - All Other Transfers to JPAs

722300 - TRANSFER OUT TO JPA CART

7310 - Transfers of Indirect Costs

731010 - DIRECT SUP/INDIRECT COST

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

7438 - Debt Service - Interest

743800 - DEBT SERVICE/INTEREST

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

7000 - 7499 Other Outgo

Percent of Total

20,000 $20,000

1,276,610 $1,276,610

0 $0

(1,545,650) ($1,545,650)

13,567 $13,567

829,492 $829,492

$594,019

0.1%

20,000 $20,000

1,318,996 $1,318,996

0 $0

(1,417,496) ($1,417,496)

13,567 $13,567

829,492 $829,492

$764,558

0.1%

20,000 $20,000

1,439,501 $1,439,501

0 $0

(1,381,385) ($1,381,385)

13,567 $13,567

829,492 $829,492

$921,174

0.1%

0 $0

162,890 $162,890

0 $0

164,265 $164,265

0 $0

0 $0

$327,155

0                       0.0                       0.0 $0                       0.0                       0.0

120,505                     12.8                       9.1 $120,505                     12.8                       9.1

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

36,111                  (10.6)                     (2.5) $36,111                  (10.6)                    (2.5)

0                       0.0                       0.0 $0                       0.0                       0.0

0                       0.0                       0.0 $0                       0.0                       0.0

$156,616	55.1	20.5

30

Fund: 01 SubFund: -

7600 - 7629 Interfund Transfers Out

7611 - From General Fund to Child Development Fund

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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 761999 - TRANSFER TO ALL OTHR FUNDS

7600 - 7629 Interfund Transfers Out

Percent of Total

0 $0

0 950,000

$950,000

846,880 1,327,088 0
0 0 0
2,800,000

$4,973,968

$5,923,968

1.0%

0 $0

0 950,000

$950,000

846,880 1,327,088 0
0 0 0
3,400,000

$5,573,968

$6,523,968

0.9%

0 $0

0 950,000

$950,000

846,880 1,327,088 0
0 0 0
3,400,000

$5,573,968

$6,523,968

0.9%

0 $0

0 0

$0

0 0 0 0 0 0
600,000

$600,000

$600,000

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 0                      N/A                      N/A 0                      N/A                      N/A 0                      N/A                      N/A 0                      N/A                      N/A 0                     21.4	0.0

$0	12.1	0.0

$0	10.1	0.0

31

Summary of Revisions

2021-2022 Charter School Fund Budget

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

I. 2021-22 Charter School Revenues

A. Local Control Funding Formula (LCFF)

LCFF changed from $6,704,270 at First Interim to $7,286,517 at Second Interim, an increase of $582,247. The change is due to an increase in the ADA projection. An ADA projection of 650 was used for the First Interim Budget.	At Second Interim the ADA projection has been increased by 50 based on year to date attendance, resulting in a projection of 700 ADA for this fiscal year.

Change from 1st Interim to 2nd Interim	$ 582,247

2021-22	2021-22

Adopted Budget	2nd Int. Budget	Increase/(Decrease)

$ 7,030,449	$ 7,286,517	$ 256,068

B. Federal Revenues

Federal Revenues changed from $146,135 at First Interim to $146,214 at Second Interim, an increase of $79. This increase is due to a mi nor adjustments to COVID relief dollars.

Change from 1st Interim to 2nd Interim	$	79

2021-22	2021-22

Adopted Budget	2nd Int. Budget	Increase/(Decrease)

$ -0-	$ 146,214	$ 146,214

C. State Revenues

State Revenues changed from $262,180 at First Interim to $275,774 at Second Interim, an increase of $13,594.	The change is due to additional Lottery funds from the previous fiscal year,	offset	by	a     minor	State	funding adjustment.

32

Item Lottery Other
Change from 1st Interim to 2nd Interim

Budget Adjustment $ 13,595
             (1) $ 13,594

Change from 1st Interim to 2nd Interim

2021-22                        2021-22 Adopted Budget          2nd Int. Budget

$ 595,920

Increase/(Decrease)

2021-22 Adopted Budget

$ 327,721

2021-22 2nd Int. Budget

$ 275,774

$ 7,478,955	$ 7,829,290	$ 350,335 Increase/(Decrease)

$ (51,947)

II. 2021-22CharterSchoolFundExpenditures

D. Local Revenues

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

Change from 1st Interim to 2nd Interim	$ -0-

A. Certificated Personnel Salaries

Certificated Personnel Salaries changed from $2,971,753 at First Interim to $2,945,740 at Second Interim, a decrease of $26,013. This change is due to minor adjustments in projections from the previous reporting period.

2021-22 Adopted Budget

$ 120,785

2021-22 2nd Int. Budget

$ 120,785

Increase/(Decrease)

$ -0-

Item
Teacher Salaries Supervisor Salaries
Change from 1st Interim to 2nd Interim

Budget Adjustment $ (29,516)
        3,503 $ (26,013)

E. Total Charter School Revenues

Total Charter School Revenues changed from $7,233,370 at First Interim to $7,829,290 at Second Interim, an increase of $595,920.

2021-22 Adopted Budget

$ 3,369,871

2021-22 2nd Int. Budget

$ 2,945,740

Increase/(Decrease)

$ (424,131)

33

B. Classified Personnel Salaries

Classified Personnel Salaries changed from $473,984 at First Interim to $485,224 at Second Interim, an increase of $11,240. This change is due to employees placed in new positions.

Item

STRS Retirement PERS Retirement
Health & Welfare Benefits Other

Change from 1st Interim to 2nd Interim

2021-22                        2021-22 Adopted Budget          2nd Int. Budget

Budget Adjustment $ (27,370)
11,249 13,724
	367

$ (2,030)

Increase/(Decrease)

Item
Instructional Salaries Clerical Salaries

Budget Adjustment	$ 1,089,592	$ 1,372,405	$ 282,813 $ (48,169)
	59,409

Change from 1st Interim to 2nd Interim

2021-22                        2021-22 Adopted Budget          2nd Int. Budget

$ 474,265	$ 485,224

C. Employee Benefits

$	11,240

Increase/(Decrease)

$	10,959

D. Books, Supplies and Other Materials

Books Supplies and Other Materials changed from $977,094 at First Interim to $1,004,798 at Second Interim, an increase of $27,704. This net increase is primarily due to the adjustments of State lottery funds received from the prior fiscal year allocated to supplies.

Employee Benefits changed from $1,374,435 at First Interim to $1,372,405 at Second Interim, a decrease of $ 2,030. This change was due to previously	mentioned	staffing	adjustments during the Second Interim reporting period.

Change from 1st Interim to 2nd Interim

2021-22                        2021-22 Adopted Budget          2nd Int. Budget

$ 27,704

Increase/(Decrease)

$ 900,446	$ 1,004,798	$ 104,352

34

E. Contracted Services and Other

Operating Expenditures	Change from 1st Interim to 2nd Interim	$ 79,842

Contracted Services and Other Operating Expenditures changed from $509,224 at First Interim to $609,524 at Second Interim, an increase of $100,300. This increase was due to additional	purchases	of	instructional educational      technology      related	to	the enrollment growth since the First Interim budget.

Change from 1st Interim to 2nd Interim	$ 100,300

2021-22	2021-22
Adopted Budget	2nd Int. Budget	Increase/(Decrease)

2021-22	2021-22

Adopted Budget	2nd Int. Budget	Increase/(Decrease)

$ -0-	$ 188,442	$ 188,442

G. Other Outgo Expenditures

Other	Outgo	Expenditures	changed	from $150,015 at First Interim to $134,480 at Second Interim, a decrease of $15,535. This was due to changes in expenditures applicable to indirect cost charges.

$ 252,816	$ 609,524	$ 356,708	Change from 1st Interim to 2nd Interim	$ (15,535)

F. Capital Outlay

Capital Outlay Expenditures changed from $108,600 at First Interim to $188,442 at Second Interim, an increase of $79,842. The change is due to capital improvements to accommodate added staff and students.

2021-22 Adopted Budget

$ 279,951

2021-22 2nd Int. Budget

$ 134,480

Increase/(Decrease)

$ (145,471)

35

H. Total Charter School Fund Expenditures

Total	Charter	School	Fund	Expenditures changed from $6,565,105 at First Interim to $6,740,613 at Second Interim, an increase of $175,508.

III. Charter School Fund Balance

Total revenues are $7,829,290 and total expenditures are $6,740,613 at Second Interim, resulting in a surplus of $1,088,677.	The projected ending fund balance for the 2021-22 fiscal year is:

Change from 1st Interim to 2nd Interim	$ 175,508

2021-22 Adopted Budget

2021-22
2nd Int. Budget	Increase/(Decrease)

Beginning Fund Balance, Unaudited 7/1/21	$ 7,195,075

2021-22 Revenues	7,829,290

$ 6,366,941	$ 6,740,613	$ 373,672	2021-22 Expenditures	6,740,613

Surplus/(Deficit) (1)

Ending Fund Balance, 6/30/22, Projected

Assigned:

Capital Improvements

General Reserve 6/30/22

General Reserve as a % of Expenditures

 1,088,677

$ 8,283,752

$ 7,946,721

$	337,031

5.0%

One-Time Items in 2021-22:

Building and Improvements                                     $     188,442 Grant Carryover                                                                   198,799 Total One-Time Items (2)                                             $     387,241

Ongoing Operating Surplus (1+2)	$ 1,475,918

36

Fund: 09 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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	$7,478,955	$7,233,370	$7,829,290	$350,335	$595,920	4.7	8.2
	
8010 - 8099 Revenue Limit Sources

8011 - LCFF State Aid - Current Year

801100 - REVENUE LIMIT STATE AID

5,259,346

$5,259,346

2,756,734

$2,756,734

2,916,463

$2,916,463

(2,342,883)

($2,342,883)

159,729	(44.5)	5.8

$159,729	(44.5)	5.8

8012 - Education Protection Account State Aid - Current Year

801200 - EDUCATIONAL PROTECTION ACCT.	789,490

$789,490

2,574,578

$2,574,578

2,997,096

$2,997,096

2,207,606

$2,207,606

422,518	279.6	16.4

$422,518	279.6	16.4

8015 - Charter Schools General Purpose Entitlement - State Aid

801500 - RL CHARTER SCHOOL APPORT

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

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

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

8099 - LCFF/Revenue Limit Transfers - Prior Years

809900 - RL TRANSFER PY CHARTER

0 $0

0 $0

0 $0

981,613 $981,613

0

$0

0 $0

(24,354) ($24,354)

0 $0

1,397,312 $1,397,312

0

$0

0 $0

(24,354) ($24,354)

0 $0

1,397,312 $1,397,312

0

$0

0 $0

(24,354) ($24,354)

0 $0

415,699 $415,699

0

$0

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                     42.3                       0.0 $0                     42.3                       0.0

0	N/A	N/A

$0	N/A	N/A

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

8290 - All Other Federal Revenue 829000 - FED OTH REV

8100 - 8299 Federal Revenue

Percent of Total

$7,030,449 94.0%

0 $0

$0

0.0%

$6,704,270 92.7%

146,135 $146,135

$146,135

2.0%

$7,286,517 93.1%

146,214 $146,214

$146,214

1.9%

$256,068

146,214 $146,214

$146,214

$582,247	3.6	8.7

79                      N/A                       0.1 $79                     N/A                       0.1

$79	N/A	0.1

37

Fund: 09 SubFund: -

8300 - 8599 Other State Revenue

8550 - Mandated Cost Reimbursements

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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

26,865 $26,865

135,320 0

$135,320

165,536 0

$165,536

$327,721 4.4%

108,000

$108,000

26,865 $26,865

135,320 29,521

$164,841

70,474 0

$70,474

$262,180 3.6%

108,000

$108,000

26,865 $26,865

159,600 18,836

$178,436

70,473 0

$70,473

$275,774 3.5%

108,000

$108,000

0 $0

24,280 18,836

$43,116

(95,063) 0

($95,063)

($51,947)

0

$0

0                       0.0                       0.0 $0                       0.0                       0.0

24,280                     17.9                     17.9 (10,685)                      N/A                  (36.2)

$13,595	31.9	8.2

(1)                  (57.4)                       0.0 0                      N/A                      N/A

($1)	(57.4)	0.0

$13,594	(15.9)	5.2

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

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

8600 - 8799 Other Local Revenue

Percent of Total

0 $0

12,785 $12,785

$120,785

1.6%

0 $0

12,785 $12,785

$120,785

1.7%

0                                  0 $0                               $0

12,785                                  0 $12,785                               $0

$120,785	$0

1.5%

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

38

Fund: 09 SubFund: -

8980 - 8999 Contributions

8980 - Contributions from Unrestricted Revenues

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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

39

Fund: 09 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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	$6,366,941	$6,565,105	$6,740,613	$373,672	$175,508	5.9	2.7
	
1000 - 1999 Certificated Personnel Salaries

1100 - Certificated Teachers' Salaries

110001 - TEACHER SAL

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

1200 - Certificated Pupil Support Salaries

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

2,513,709 86,553 1,500 224,939
0

$2,826,701

295,509 78,322 10,018 0

$383,849

2,124,558 86,553 1,500 186,718
0

$2,399,329

311,763 78,322 13,291 0

$403,376

2,095,042 86,553 1,500 186,718
0

$2,369,813

311,763 78,322 13,291 0

$403,376

(418,667) 0 0
(38,221) 0

($456,888)

16,254 0 3,273 0

$19,527

(29,516)	(16.7)	(1.4) 0                       0.0                       0.0 0                       0.0                       0.0 0	(17.0)                       0.0 0                      N/A                      N/A

($29,516)	(16.2)	(1.2)

0	5.5	0.0 0	0.0	0.0 0                     32.7	0.0 0                      N/A                      N/A

$0	5.1	0.0

1300 - Certificated Supervisors' and Administrators' Salaries

130001 - PRINCIPAL SAL

130003 - LEARNING DIRECTOR SAL 130008 - DIST ADM SAL

1900 - Other Certificated Salaries

190003 - TRANSITION COORDINATORS 190040 - OTH CERT HOURLY

1000 - 1999 Certificated Personnel Salaries

Percent of Total

101,274 0 35,981

$137,255

22,066 0

$22,066

$3,369,871

52.9%

109,022 0 37,960

$146,982

22,066 0

$22,066

$2,971,753

45.3%

112,525 0 37,960

$150,485

22,066 0

$22,066

$2,945,740

43.7%

11,251 0 1,979

$13,230

0 0

$0

($424,131)

3,503	11.1	3.2 0                      N/A                      N/A 0                       5.5	0.0

$3,503	9.6	2.4

0                       0.0                       0.0 0                      N/A                      N/A

$0	0.0	0.0

($26,013)	(12.6)	(0.9)

40

Fund: 09 SubFund: -

2000 - 2999 Classified Personnel Salaries

2100 - Classified Instructional Salaries

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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

130,633 0
77

$130,710

0 $0

247,961 0 14,813 1,784

$264,558

0 78,997 0
0 0 0 0

$78,997

$474,265

7.4%

184,935 0
733

$185,668

0 $0

178,373 0 14,813 11,784

$204,970

0 83,346 0
0 0 0 0

$83,346

$473,984

7.2%

136,766 0
733

$137,499

0 $0

237,782 0 14,813 11,784

$264,379

0 83,346 0
0 0 0 0

$83,346

$485,224

7.2%

6,133 0
656

$6,789

0 $0

(10,179) 0 0
10,000

($179)

0 4,349 0
0 0 0 0

$4,349

$10,959

(48,169) 0 0

($48,169)

0 $0

59,409 0 0 0

$59,409

0 0 0 0 0 0 0

$0

$11,240

4.7                  (26.0) N/A                      N/A 851.9                       0.0

5.2	(25.9)

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

(4.1)                     33.3 N/A                      N/A 0.0                       0.0 560.5                       0.0

(0.1)	29.0

N/A                      N/A 5.5                       0.0 N/A                      N/A N/A                      N/A N/A                      N/A N/A                      N/A N/A                      N/A

5.5	0.0

2.3	2.4

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT 310190 - STRS CERT

330,919 2,459

$333,378

473,778 2,459

$476,237

445,988 2,879

$448,867

115,069 420

$115,489

(27,790) 420

($27,370)

34.8                     (5.9) 17.1                     17.1

34.6	(5.7)

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED	5,901	6,617	6,617	716

$5,901	$6,617	$6,617	$716

0	12.1	0.0

$0	12.1	0.0

41

Fund: 09 SubFund: -

3000 - 3999 Employee Benefits

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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	0
$0

3202 - Public Employees' Retirement System, classified positions

0	10,398

$0	$10,398

10,398

$10,398

10,398	N/A	N/A

$10,398	N/A	N/A

320200 - PERS CLASSIFIED 320290 - PERS CLASSIFIED

3301 - OASDI/Medicare/Alternative, certificated positions

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

63,839 91

$63,930

0 30,140 0
220 0

$30,360

17,209 4,562 216 158
37 0

$22,182

323,582 24,354 4,542 1,573

$354,051

103,133 7,762 1,457 416 1,979

90,172 2,428

$92,600

147 40,701 0
220 0

$41,068

23,915 7,231 827 791 193
0

$32,957

359,610 28,074 5,237 1,681

$394,602

133,100 11,025 1,888 537 1,294

91,023 2,428

$93,451

2,814 37,675 0
256 0

$40,745

24,550 6,526 827 791 193
0

$32,887

383,717 26,440 4,931 1,779

$416,867

125,901 9,778 1,823 507 1,294

27,184 2,337

$29,521

2,814 7,535 0
36 0

$10,385

7,341 1,964 611 633 156
0

$10,705

60,135 2,086 389 206

$62,816

22,768 2,016 366
91 (685)

851                     42.6                       0.9 0                2568.1                       0.0

$851	46.2	0.9

2,667                      N/A                1814.3 (3,026)                     25.0                     (7.4) 0                      N/A                      N/A
36                     16.4                     16.4 0                      N/A                      N/A

($323)	34.2	(0.8)

635                     42.7                       2.7 (705)                     43.1                     (9.7) 0                   282.9                       0.0
0	400.6	0.0 0	421.6	0.0 0                      N/A                      N/A

($70)	48.3	(0.2)

24,107                     18.6                       6.7 (1,634)                       8.6                     (5.8) (306)                       8.6                     (5.8) 98                     13.1                       5.8

$22,265	17.7	5.6

(7,199)                     22.1                     (5.4) (1,247)                     26.0                  (11.3) (65)                     25.1                     (3.4) (30)                     21.9                     (5.6)
0	(34.6)	0.0

42

Fund: 09 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

3000 - 3999 Employee Benefits

$114,747	$147,844	$139,303	$24,556	($8,541)	21.4	(5.8)

3501 - State Unemployment Insurance, certificated positions

350100 - SUI CERT 350190 - SUI CERT

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS 350290 - SUI CLASS

25,567 7

$25,574

3,870 1

$3,871

14,007 67

$14,074

2,491 55

$2,546

12,975 79

$13,054

2,248 55

$2,303

(12,592) 72

($12,520)

(1,622) 54

($1,568)

(1,032)                  (49.3)                     (7.4) 12                 1028.6                     17.9

($1,020)	(49.0)	(7.2)

(243)                  (41.9)                     (9.8) 0                5400.0                       0.0

($243)	(40.5)	(9.5)

3601 - Workers' Compensation Insurance, certificated positions

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

3602 - Workers' Compensation Insurance, classified positions

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

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

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

3901 - Other Benefits, certificated positions

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

24,944 183

$25,127

3,776 5

$3,781

84,185 $84,185

12,742 $12,742

8,315 0
61 4

$8,380

33,608 183

$33,791

5,979 134

$6,113

97,709 $97,709

14,891 $14,891

11,206 63 61
4

$11,334

31,831 213

$32,044

5,395 134

$5,529

102,833 $102,833

14,671 $14,671

10,612 254
71 25

$10,962

6,887 30

$6,917

1,619 129

$1,748

18,648 $18,648

1,929 $1,929

2,297 254 10
21

$2,582

(1,777)                     27.6                     (5.3) 30                     16.4                     16.4

($1,747)	27.5	(5.2)

(584)                     42.9                     (9.8) 0                2580.0                       0.0

($584)	46.2	(9.6)

5,124                     22.2                       5.2 $5,124                     22.2                       5.2

(220)                     15.1                     (1.5) ($220)                     15.1                    (1.5)

(594)                     27.6                     (5.3) 191                      N/A                   303.2 10                     16.4                     16.4 21                   525.0                   525.0

($372)	30.8	(3.3)

43

Fund: 09 SubFund: -

3000 - 3999 Employee Benefits

3902 - Other Benefits, classified positions

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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

5200 - Travel and Conferences

520000 - CONF/TRAVEL
520010 - FIXED MILEAGE ALLOWANCE

1,259 114 10
0

$1,383

$1,089,592 17.1% 77.5%

0 $0

246,145 0 165,536 3,998 2,920

$418,599

481,847 $481,847

$900,446 14.1%

26,665 0

$26,665

1,993 0
53 6

$2,052

$1,374,435 20.9% 73.4%

4,200 $4,200

318,151 0 292,149 5,889 27,920

$644,109

328,785 $328,785

$977,094 14.9%

26,665 998

$27,663

1,799 0
53 22

$1,874

$1,372,405 20.4% 71.3%

4,200 $4,200

344,776 0 292,228 6,889 27,920

$671,813

328,785 $328,785

$1,004,798 14.9%

26,665 998

$27,663

540 (114) 43 22

$491

$282,813

4,200 $4,200

98,631 0 126,692 2,891 25,000

$253,214

(153,062) ($153,062)

$104,352

0 998

$998

(194) 0 0
16

($178)

($2,030)

0 $0

26,625 0
79 1,000 0

$27,704

0 $0

$27,704

0 0

$0

42.9                     (9.7) (100.0)                      N/A 430.0                       0.0 N/A                   266.7

35.5	(8.7)

26.0	(0.1)

N/A                       0.0 N/A                       0.0

40.1                       8.4 N/A                      N/A 76.5                       0.0 72.3                     17.0 856.2                       0.0

60.5	4.3

(31.8)                       0.0 (31.8)                       0.0

11.6	2.8

0.0                       0.0 N/A                       0.0

3.7	0.0

44

Fund: 09 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5300 - Dues and Memberships

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

530000 - DUES & MEMBERSHIP

5500 - Operations and Housekeeping Services

550030 - WATER/SEWER 550080 - PG&E

1,970 $1,970

3,000 20,000

$23,000

1,970 $1,970

3,000 30,000

$33,000

1,970 $1,970

3,000 30,000

$33,000

0 $0

0 10,000

$10,000

0                       0.0                       0.0 $0                       0.0                       0.0

0                       0.0                       0.0 0                     50.0                       0.0

$0	43.5	0.0

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

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

5710 - Transfers of Direct Costs

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

5750 - Transfers of Direct Costs - Interfund

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

1,180 1,100 0 1,600 34,800

$38,680

0 0 0

$0

0 0 75
1,400 2,300 175 725 320 55

$5,050

1,219 1,100 0 1,600 34,800

$38,719

0 0 0

$0

0 0 75
1,400 2,300 175 725 320 55

$5,050

1,219                               39 1,100                                  0 0                                  0 1,600                                  0 34,800                                  0

$38,719	$39

0	0 0	0 0	0

$0	$0

0                                  0 0                                  0 75                                  0
1,400                                  0 2,300                                  0 175                                  0 725                                  0 320                                  0 55                                  0

$5,050	$0

0	3.3	0.0 0	0.0	0.0 0                      N/A                      N/A 0	0.0	0.0 0	0.0	0.0

$0	0.1	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                       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

5800 - Professional/Consulting Services and Operating Expenditures

580001 - CONT FOR PER SERV/INDIVIDUAL 580002 - CONTRACT SERVICES
580006 - ADVERTISING

0                                  0 75                          7,500
30,000	0

0                                  0 7,500                          7,425 0                     (30,000)

0	N/A	N/A 0                9900.0                       0.0 0                (100.0)	N/A

45

Fund: 09 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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

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

5900 - Communications

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

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

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

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

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

7000 - 7499 Other Outgo Percent of Total
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

1,022 0 92,495 0

$123,592

26,559 4,500 2,800

$33,859

$252,816 4.0%

0 $0

$0 0.0%

279,951 $279,951

$279,951 4.4%

0 $0

$0

0.0%

1,022 0
359,867 0

$368,389

26,809 4,824 2,800

$34,433

$509,224 7.8%

108,600 $108,600

$108,600 1.7%

150,015 $150,015

$150,015 2.3%

0 $0

$0

0.0%

1,022 0
460,167 0

$468,689

26,809 4,824 2,800

$34,433

$609,524 9.0%

188,442 $188,442

$188,442 2.8%

134,480 $134,480

$134,480 2.0%

0 $0

$0

0.0%

0 0
367,672 0

$345,097

250 324 0

$574

$356,708

188,442 $188,442

$188,442

(145,471) ($145,471)

($145,471)

0 $0

$0

0                       0.0                       0.0 0                      N/A                      N/A
100,300                   397.5                     27.9 0                      N/A                      N/A

$100,300	279.2	27.2

0	0.9	0.0 0	7.2	0.0 0	0.0	0.0

$0	1.7	0.0

$100,300	141.1	19.7

79,842                      N/A                     73.5 $79,842                     N/A                     73.5

$79,842	N/A	73.5

(15,535)                  (52.0)                  (10.4) ($15,535)                  (52.0)                  (10.4)

($15,535)	(52.0)	(10.4)

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

$0	N/A	N/A

46

Summary of Revisions 2021-2022 Adult Fund Budget

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

I. 2021-22 Adult Fund Revenues

A. Federal Revenues

Federal Revenues changed from $1,018,771 at First Interim to $918,771 at Second Interim, a decrease of $100,000. This decrease is due to the reduction of planned Pell grant awards. Clovis Adult Education (CAE) is a clock hour school; all Pell grant awards for new students at a clock hour school were suspended in fiscal year 2021. Although the Pell grant award process has been reinstated for clock hour schools in fiscal year 2022, the reduced student population due to COVID has contributed to less Pell grant authorizations.

Change from 1st Interim to 2nd Interim	$ (100,000)

2021-22	2021-22

Adopted Budget	2nd Int. Budget	Increase/(Decrease)

$ 976,858	$ 918,771	$ (58,087)

B. State Revenues

State Revenues changed from $2,693,690 at First Interim to $2,691,241 at Second Interim, a decrease of $2,449. This decrease is due to reduced CalWORKs grant funding.

Change from 1st Interim to 2nd Interim	$ (2,449)

2021-22	2021-22

Adopted Budget	2nd Int. Budget	Increase/(Decrease)

$ 2,592,345	$ 2,691,241	$ 98,896

C. Local Revenues

Local Revenues changed from $1,528,100 at First Interim to $1,432,025 at Second Interim, a decrease of $96,075.	This decrease is primarily due to the reduction of planned revenue from Career Technical Education (CTE) classes in the Business and Nursing programs. Although CAE is one of the few adult schools in our area to remain open during the pandemic, student enrollment in the CTE programs have been significantly slower to recover to pre-pandemic numbers.

47

Change from 1st Interim to 2nd Interim	$ (96,075)	Change from 1st Interim to 2nd Interim	$ (198,524)

2021-22 Adopted Budget

$ 1,590,100

2021-22 2nd Int. Budget

$ 1,432,025

Increase/(Decrease)

$ (158,075)

2021-22 Adopted Budget

$ 6,006,183

2021-22 2nd Int. Budget

$ 5,888,917

Increase/(Decrease)

$ (117,266)

D. Other Transfers In

Other Transfers In are unchanged at Second Interim.

Change from 1st Interi

2021-22 Adopted Budget

$ 846,880
	
m to 2nd Interi

2021-22 2nd Int. Budget
	
m	$ -0-

Increase/(Decrease)

$ -0-

$ 846,880

II. 2021-22 Adult Fund Expenditures

A. Certificated Personnel Salaries

Certificated Personnel Salaries changed from $2,069,955 at First Interim to $2,081,974 at Second Interim, an increase of $12,019. The increase is primarily due to adding budget for CTE teacher hourly pay for a substitute to cover a leave of absence.

Change from 1st Interim to 2nd Interim	$ 12,019

E. Total Adult Fund Revenues

Total Adult Fund Revenues changed from $6,087,441 at First Interim to $5,888,917 at Second Interim, a decrease of $198,524.

2021-22 Adopted Budget

$ 1,958,654

2021-22 2nd Int. Budget

$ 2,081,974

Increase/(Decrease)

$ 123,320

48

B. Classified Personnel Salaries

Change from 1st Interim to 2nd Interim	$ (28,717)

Classified Personnel Salaries changed from $1,566,391 at First Interim to $1,537,627 at Second Interim, a decrease of $28,764.	The decrease is primarily due to removing the planned hours for a sign language interpreter. CAE academic programs do not currently have any students in need of these services.

2021-22	2021-22

Adopted Budget	2nd Int. Budget	Increase/(Decrease)

$ 1,614,694	$ 1,633,529	$ 18,835

D. Books, Supplies and Other Materials

Change from 1st Interim to 2nd Interim

2021-22                        2021-22 Adopted Budget          2nd Int. Budget

$ 1,466,537	$ 1,537,627

$ (28,764)

Increase/(Decrease)

$ 71,090

Books, Supplies and Other Materials changed from $496,398 at First Interim to $471,810 at Second Interim, a decrease of $24,588.	The decrease is due to a reduced need for classroom supplies and equipment due to decreased enrollment.

C. Employee Benefits	Change from 1st Interim to 2nd Interim	$ (24,588)

Employee Benefits changed from $1,662,246 at First Interim to $1,633,529 at Second Interim, a decrease of $28,717.	The decrease is primarily due to the salary adjustments noted.

2021-22 Adopted Budget

$ 498,940

2021-22 2nd Int. Budget

$ 471,810

Increase/(Decrease)

$ (27,130)

49

E. Contracted Services and Other Operating Expenditures

Contracted Services and Other Operating Expenditures changed from $769,511 at First Interim to $598,514 at Second Interim, a decrease of $170,997. The decrease is primarily due to the $100,000 reduction of Pell grant revenue resulting in a decrease to student reimbursements.	Employee	travel	for professional development has not returned to pre-pandemic levels. Utilities, advertising, and other contracted service budgets were adjusted based on year to date expenditures.

F. Capital Outlay

Capital Outlay expenditures are unchanged at Second Interim.

			
Change from 1st Interim to 2nd Interim	$ -0-

2021-22	2021-22
Adopted Budget	2nd Int. Budget	Increase/(Decrease)

$ 0	$ 0	$ -0-

G. Other Outgo Expenditures

Item
Pell Grant Awards/contracts Travel Software/Advertising/Fees Utilities
Change from 1st Interim to 2nd Interim

Budget Adjustment $ (110,200)
(18,950) (25,149)
     (16,698) $ (170,997)

Other Outgo Expenditures are Second Interim.

Change from 1st Interim to 2nd Interim

unchanged at

$ -0-

2021-22 Adopted Budget

$ 776,905

2021-22 2nd Int. Budget

$ 598,514

Increase/(Decrease)

$ (178,391)

2021-22 Adopted Budget

$ 114,155

2021-22 2nd Int. Budget

$ 114,155

Increase/(Decrease)

$ -0-

50

H. Total Adult Fund Expenditures

Total Adult Fund Expenditures changed from $6,678,656 at First Interim to $6,437,610 at Second Interim, a decrease of $241,047.

III. Fund Balance

Total revenues are $5,888,917 and total expenditures are $6,437,610 at Second Interim, a deficit of $548,693.	The projected fund balance for the 2021-22 fiscal year is as follows:

Change from 1st Interim to 2nd Interim	$ (241,047)

Beginning Fund Balance-Unaudited 7/1/21	$ 3,610,212

2021-22 Adopted Budget

$ 6,429,885

2021-22 2nd Int. Budget

$ 6,437,610

Increase/(Decrease)

$	7,725

2021-22 Revenues                          5,888,917 2021-22 Expenditures                   6,437,610

Surplus/(Deficit)	      (548,693)

Ending Fund Balance, 6/30/22, Projected	$ 3,061,519

Components of Fund Balance:

Non-spendable:

Book Store Inventory Revolving Fund

Assigned fund Balance: Capital Improvements

Unassigned Fund Balance:

General Reserve Percentage

47,014 3,500

2,500,000

$ 511,005

7.9%

51

Fund: 11 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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	$6,006,183	$6,087,441	$5,888,917	($117,266)	($198,524)	(2.0)	(3.3)
	
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

8300 - 8599 Other State Revenue

Percent of Total

0 $0

976,858 $976,858

$976,858 16.3%

0 $0

0 $0

0 2,592,345

$2,592,345

$2,592,345

43.2%

0 $0

1,018,771 $1,018,771

$1,018,771 16.7%

0 $0

0 $0

0 2,693,690

$2,693,690

$2,693,690

44.2%

0 $0

918,771 $918,771

$918,771 15.6%

0 $0

0 $0

0 2,691,241

$2,691,241

$2,691,241

45.7%

0 $0

(58,087) ($58,087)

($58,087)

0 $0

0 $0

0 98,896

$98,896

$98,896

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

(100,000)                     (5.9)                     (9.8) ($100,000)                    (5.9)                    (9.8)

($100,000)	(5.9)	(9.8)

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 (2,449)                       3.8                     (0.1)

($2,449)	3.8	(0.1)

($2,449)	3.8	(0.1)

52

Fund: 11 SubFund: -

8600 - 8799 Other Local Revenue

8660 - Interest

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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	30,000

$30,000

30,000

$30,000

30,000

$30,000

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

1,149,000 $1,149,000

0 $0

302,100 109,000

$411,100

$1,590,100 26.5%

846,880 $846,880

$846,880 14.1%

0 $0

$0

0.0%

0 $0

1,087,000 $1,087,000

0 $0

302,100 109,000

$411,100

$1,528,100 25.1%

846,880 $846,880

$846,880 13.9%

0 $0

$0

0.0%

0 $0

991,000 $991,000

0 $0

302,025 109,000

$411,025

$1,432,025 24.3%

846,880 $846,880

$846,880 14.4%

0 $0

$0

0.0%

0 $0

(158,000) ($158,000)

0 $0

(75) 0

($75)

($158,075)

0 $0

$0

0 $0

$0

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

(96,000)                  (13.8)                     (8.8) ($96,000)                  (13.8)                    (8.8)

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

(75)                       0.0                       0.0 0                       0.0                       0.0

($75)	0.0	0.0

($96,075)	(9.9)	(6.3)

0                       0.0                       0.0 $0                       0.0                       0.0

$0	0.0	0.0

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

$0	N/A	N/A

53

Fund: 11 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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	$6,429,885	$6,678,656	$6,437,610	$7,725	($241,047)	0.1	(3.6)
	
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

722,183 504,505 105,635 10,001 6,236

$1,348,560

252,898

$252,898

794,127 504,505 125,371 7,001 3,118

$1,434,121

259,166

$259,166

805,369 516,637 114,016 7,001 3,118

$1,446,140

259,166

$259,166

83,186 12,132 8,381 (3,000) (3,118)

$97,580

6,268

$6,268

11,242                     11.5                       1.4 12,132                       2.4                       2.4 (11,355)                       7.9                     (9.1) 0                  (30.0)                       0.0
0	(50.0)	0.0

$12,019	7.2	0.8

0	2.5	0.0

$0	2.5	0.0

1300 - Certificated Supervisors' and Administrators' Salaries

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

1900 - Other Certificated Salaries

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

1000 - 1999 Certificated Personnel Salaries

Percent of Total

122,686 97,707 105,177 16,154 0
0

$341,724

0 0
15,472 0

$15,472

$1,958,654

30.5%

129,433 103,080 110,961 17,041 0
0

$360,515

0 0
16,153 0

$16,153

$2,069,955

31.0%

129,433 103,080 110,961 17,041 0
0

$360,515

0 0
16,153 0

$16,153

$2,081,974

32.3%

6,747 5,373 5,784 887
0 0

$18,791

0 0
681 0

$681

$123,320

0	5.5	0.0 0	5.5	0.0 0	5.5	0.0 0	5.5	0.0 0                      N/A                      N/A 0                      N/A                      N/A

$0	5.5	0.0

0	N/A	N/A 0	N/A	N/A 0                       4.4                       0.0 0	N/A	N/A

$0	4.4	0.0

$12,019	6.3	0.6

54

Fund: 11 SubFund: -

2000 - 2999 Classified Personnel Salaries

2100 - Classified Instructional Salaries

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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 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

53,962 1,001 38,001

$92,964

74,521 0 0

$74,521

219,793 $219,793

897,657 11,001 18,500 0

$927,158

0 0
7,100 0 0
145,001

$152,101

$1,466,537

22.8%

37,762 1,001 38,001

$76,764

80,793 0 0

$80,793

236,532 $236,532

980,699 11,001 13,500 0

$1,005,200

0 0
7,100 0 0
160,001

$167,101

$1,566,391

23.5%

30,839 1,001 0

$31,840

80,793 0 0

$80,793

236,532 $236,532

1,005,767 5,500 10,094
0

$1,021,360

0 0
7,100 0 0
160,001

$167,101

$1,537,627

23.9%

(23,123) 0 (38,001)

($61,124)

6,272 0 0

$6,272

16,739 $16,739

108,110 (5,501) (8,406) 0

$94,202

0 0 0 0 0
15,000

$15,000

$71,090

(6,923) 0 (38,001)

($44,924)

0 0 0

$0

0 $0

25,067 (5,501) (3,406) 0

$16,160

0 0 0 0 0 0

$0

($28,764)

(42.8) 0.0 (100.0)

(65.7)

8.4 N/A N/A

8.4

7.6 7.6

12.0 (50.0) (45.4) N/A

10.2

N/A N/A 0.0 N/A N/A 10.3

9.9

4.8

(18.3) 0.0 (100.0)

(58.5)

0.0 N/A N/A

0.0

0.0 0.0

2.6 (50.0) (25.2) N/A

1.6

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

0.0

(1.8)

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT 310190 - STRS CERT

296,468 0

$296,468

302,967 1,772

$304,739

55

307,883 1,772

$309,655

11,415 1,772

$13,187

4,915                       3.9                       1.6 0                      N/A                       0.0

$4,915	4.4	1.6

Fund: 11 SubFund: -

3000 - 3999 Employee Benefits

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED 310291 - STRS CLASSIFIED

13,861 0

$13,861

15,319 0

$15,319

18,864                          5,003 0                                  0

$18,864	$5,003

3,545                     36.1                     23.1 0                      N/A                      N/A

$3,545	36.1	23.1

3201 - Public Employees' Retirement System, certificated positions

320100 - PERS CERTIFICATED 320190 - PERS CERTIFICATED

5,532                        26,736 0                                  0

$5,532	$26,736

26,736 0

$26,736

21,204 0

$21,204

0                   383.3                       0.0 0                      N/A                      N/A

$0	383.3	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

300,920 0

$300,920

3,242 26,340 0
0 0 0

$29,582

82,878 20,579 5,763 0
0 0

$109,220

343,332 25,912 4,918 2,410

$376,572

318,249 0

$318,249

7,161 26,495 0
497 400 23

$34,576

87,730 21,794 5,763 0
0 0

$115,287

325,516 23,492 4,382 1,965

$355,355

299,585 20

$299,604

7,161 26,588 0
497 353 23

$34,622

88,199 20,483 5,763 5
15 0

$114,466

323,194 23,429 4,371 1,901

$352,894

(1,335) 20

($1,316)

3,919 248
0 497 353 23

$5,040

5,321 (96) 0
5 15 0

$5,246

(20,138) (2,483) (547) (509)

($23,678)

(18,665)                     (0.4)                     (5.9) 20                      N/A                      N/A

($18,645)	(0.4)	(5.9)

0                   120.9                       0.0 93                       0.9                       0.4 0                      N/A                      N/A 0                      N/A                       0.0
(47)                      N/A                  (11.8) 0                      N/A                       0.0

$46	17.0	0.1

470                       6.4                       0.5 (1,311)                     (0.5)                     (6.0) 0                       0.0                       0.0
5                      N/A                      N/A 15                      N/A                      N/A 0                      N/A                      N/A

($821)	4.8	(0.7)

(2,322)	(5.9)	(0.7) (63)	(9.6)	(0.3) (11)                  (11.1)	(0.2) (65)                  (21.1)	(3.3)

($2,461)	(6.3)	(0.7)

56

Fund: 11 SubFund: -

3000 - 3999 Employee Benefits

3402 - Health & Welfare Benefits, classified positions

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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 340212 - DENTAL CLASS 340213 - VISION CLASS 340214 - LIFE INS CLASS 340216 - DIS CLASS

254,662 19,175 3,585 1,191 6,239

$284,852

268,055 20,183 3,773 1,245 5,522

$298,778

251,984 18,973 3,547 1,180 4,588

$280,273

(2,678) (202) (38) (11) (1,651)

($4,579)

(16,071) (1,210) (226) (65) (934)

($18,505)

(1.1)                     (6.0) (1.1)                     (6.0) (1.0)                     (6.0) (0.9)                     (5.2) (26.5)                  (16.9)

(1.6)	(6.2)

3501 - State Unemployment Insurance, certificated positions

350100 - SUI CERT 350190 - SUI CERT

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS 350290 - SUI CLASS

12,254 0

$12,254

13,914 0

$13,914

7,792                          9,875 159                             175

$7,951	$10,050

7,467                          7,717 0                               21

$7,467	$7,738

(2,379) 175

($2,204)

(6,197) 21

($6,176)

2,083                  (19.4)                     26.7 16                      N/A                     10.3

$2,099	(18.0)	26.4

249                  (44.5)                       3.3 21                      N/A                      N/A

$271	(44.4)	3.6

3601 - Workers' Compensation Insurance, certificated positions

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

3602 - Workers' Compensation Insurance, classified positions

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

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

3702 - OPEB, Allocated, classified positions

370200 - RETIREE BENEFIT CLASSIFIED

22,937 0

$22,937

16,972 0

$16,972

74,423 $74,423

43,082

$43,082

24,571 390

$24,961

18,476 0

$18,476

71,476 $71,476

47,566

$47,566

24,617 390

$25,006

18,550 52

$18,601

71,472 $71,472

48,035

$48,035

1,680 390

$2,069

1,578 52

$1,630

(2,951) ($2,951)

4,953

$4,953

45                       7.3                       0.2 0                      N/A                       0.0

$45	9.0	0.2

74                       9.3                       0.4 52                      N/A                      N/A

$126	9.6	0.7

(4)                     (4.0)                       0.0 ($4)                    (4.0)                       0.0

468	11.5	1.0

$468	11.5	1.0

57

Fund: 11 SubFund: -

3000 - 3999 Employee Benefits

3901 - Other Benefits, certificated positions

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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
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

7,833 0 0 0 0

$7,833

5,671 601
0 0 0

$6,272

$1,614,694 25.1%
78.4%

8,244 0 0
130 163

$8,537

6,171 601
0 0 0

$6,772

$1,662,246 24.9%
79.3%

8,221 0 0
130 163

$8,514

6,340 646
0 3 9

$6,999

$1,633,529 25.4%
81.6%

388 0 0
130 163

$681

669 45 0
3 9

$727

$18,835

(23) 0 0 0 0

($23)

169 45 0
3 9

$227

($28,717)

5.0	(0.3) N/A                      N/A N/A                      N/A N/A                       0.0 N/A                       0.0

8.7	(0.3)

11.8                       2.7 7.6                       7.6 N/A                      N/A N/A                      N/A N/A                      N/A

11.6	3.3

1.2	(1.7)

58

Fund: 11 SubFund: -

4000 - 4999 Books and Supplies

4100 - Approved Textbooks and Core Curricula Materials

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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

102,000 0

$102,000

42,086 93,500 5,000 85,354 0
0 7,000

$232,940

164,000 $164,000

$498,940 7.8%

69,950 500

$70,450

5,595 $5,595

7,000 900 100,000

$107,900

102,000 0

$102,000

42,086 93,500 5,200 82,612 0
0 7,000

$230,398

164,000 $164,000

$496,398 7.4%

59,950 1,489

$61,439

5,595 $5,595

7,000 900 100,000

$107,900

102,432 0

$102,432

42,766 93,500 5,900 62,212 0
0 16,000

$220,378

149,000 $149,000

$471,810 7.3%

41,000 1,489

$42,489

5,595 $5,595

7,000 900 83,302

$91,202

432 0

$432

680 0 900
(23,142) 0 0
9,000

($12,562)

(15,000) ($15,000)

($27,130)

(28,950) 989

($27,961)

0 $0

0 0
(16,698)

($16,698)

432                       0.4                       0.4 0                      N/A                      N/A

$432	0.4	0.4

680                       1.6                       1.6 0                       0.0                       0.0 700                     18.0                     13.5
(20,400)	(27.1)	(24.7) 0                      N/A                      N/A 0                      N/A                      N/A
9,000	128.6	128.6

($10,020)	(5.4)	(4.3)

(15,000)                     (9.1)                     (9.1) ($15,000)                    (9.1)                    (9.1)

($24,588)	(5.4)	(5.0)

(18,950)                  (41.4)                  (31.6) 0                   197.9                       0.0

($18,950)	(39.7)	(30.8)

0                       0.0                       0.0 $0                       0.0                       0.0

0                       0.0                       0.0 0                       0.0                       0.0
(16,698)	(16.7)	(16.7)

($16,698)	(15.5)	(15.5)

59

Fund: 11 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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 560010 - BLDG LEASE/RENTS

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

5750 - Transfers of Direct Costs - Interfund

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

0 0
4,000 0 1,000 2,000 2,000

$9,000

0 $0

0 5,000 (2,900) 6,200 0 1,000 0
600 300 0

$10,200

0 0
4,000 0 1,000 2,000 2,000

$9,000

0 $0

0 0
(2,900) 6,200 0 1,000 0
600 300 0

$5,200

0 0
5,698 0 1,000 1,000 2,000

$9,698

0 $0

0 0
(2,900) 3,200 0 1,100 0
600 300 0

$2,300

0 0
1,698 0 0
(1,000) 0

$698

0 $0

0 (5,000) 0 (3,000) 0
100 0 0 0 0

($7,900)

0 0
1,698 0 0
(1,000) 0

$698

0 $0

0 0 0
(3,000) 0
100 0 0 0 0

($2,900)

N/A                      N/A N/A                      N/A 42.5                     42.5 N/A                      N/A 0.0                       0.0 (50.0)                  (50.0) 0.0                       0.0

7.8	7.8

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

N/A                      N/A (100.0)                      N/A 0.0                       0.0 (48.4)                  (48.4) N/A                      N/A 10.0                     10.0 N/A                      N/A 0.0                       0.0
0.0                       0.0 N/A                      N/A

(77.5)	(55.8)

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

150,000 296,150 1,000 21,000 0 21,500 43,100

$532,750

150,000 298,200 1,000 21,000 0 21,500 45,842

$537,542

100,000 238,000 1,000 11,000 0 14,000 40,242

$404,242

(50,000) (58,150) 0 (10,000) 0 (7,500) (2,858)

($128,508)

(50,000)                  (33.3)                  (33.3) (60,200)                  (19.6)                  (20.2) 0                       0.0                       0.0 (10,000)                  (47.6)                  (47.6) 0                      N/A                      N/A (7,500)                  (34.9)                  (34.9) (5,600)                     (6.6)                  (12.2)

($133,300)	(24.1)	(24.8)

60

Fund: 11 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5900 - Communications

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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 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

2,080 1,880 37,050

$41,010

$776,905 12.1%

0 $0

0 $0

$0 0.0%

114,155 $114,155

$114,155 1.8%

0 $0

$0

0.0%

2,257 2,117 38,461

$42,835

$769,511 11.5%

0 $0

0 $0

$0 0.0%

114,155 $114,155

$114,155 1.7%

0 $0

$0

0.0%

3,517 2,117 37,354

$42,988

$598,514 9.3%

0 $0

0 $0

$0 0.0%

114,155 $114,155

$114,155 1.8%

0 $0

$0

0.0%

1,437 237 304

$1,978

($178,391)

0 $0

0 $0

$0

0 $0

$0

0 $0

$0

1,260                     69.1                     55.8 0                     12.6                       0.0 (1,107)                       0.8                     (2.9)

$153	4.8	0.4

($170,997)	(23.0)	(22.2)

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

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

$0	N/A	N/A

0                       0.0                       0.0 $0                       0.0                       0.0

$0	0.0	0.0

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

$0	N/A	N/A

61

Summary of Revisions

2021-2022 Child Development Fund Budget

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

I. 2021-22 Child Development Revenues

B. State Revenues

State Revenues remain unchanged from First Interim to Second Interim.

A. Federal Revenues	Change from 1st Interim to 2nd Interim	$ -0-

Federal Revenues remain unchanged from First Interim to Second Interim.

2021-22 Adopted Budget

$ 5,072,886

2021-22 2nd Int. Budget

$ 5,278,477

Increase/(Decrease)

$ 205,591

Change from 1st Interim to 2nd Interim	$ -0-

2021-22 Adopted Budget

$ 314,213

2021-22 2nd Int. Budget

$ 0

Increase/(Decrease)

$ (314,213)

C. Local Revenues

Local Revenues changed from $8,655,895 at First Interim to $7,668,971 at Second Interim, a decrease of $986,924. The continuing impacts of the	pandemic	have	resulted	in	decreased enrollment and closures related to COVID. Revenue projections were evaluated based on year to date results and utilizing a more conservative projection model for the balance of the year.

62

II. 2021-22 Child Development Expenditures Change from 1st Interim to 2nd Interim	$ (986,924)

2021-22	2021-22

Adopted Budget	2nd Int. Budget	Increase/(Decrease)

$ 8,659,193	$ 7,668,971	$ (990,222)

D. Total Child Development Fund Revenues

A. Certificated Personnel Salaries

Certificated Personnel Salaries changed from $2,405,110 at First Interim to $2,481,820 at Second Interim, an increase of $76,710. The increase is due to the increase in demand for substitutes, hourly teacher pay and pupil support due to pandemic related absences.

Total Child Development Fund Revenues changed from	$13,934,372	at	First	Interim	to $12,947,448 at Second Interim, a decrease of $986,924.

Change from 1st Interim to 2nd Interim	$ (986,924)

Item
Teacher Salary Subs Pupil Support Hourly Teacher Hourly Teacher Salary Stipend
Change from 1st Interim to 2nd Interim

Budget Adjustment $ 68,108
10,258 3,344
     (5000) $ 76,710

2021-22 Adopted Budget

$ 14,046,292

2021-22 2nd Int. Budget

$ 12,947,448

Increase/(Decrease)

$ (1,098,843)

2021-22 Adopted Budget

$ 2,088,914

2021-22 2nd Int. Budget

$ 2,481,820

Increase/(Decrease)

$ 392,906

63

B. Classified Personnel Salaries

Classified Personnel Salaries changed from $6,291,249 at First Interim to $5,455,316 at Second Interim, a decrease of $835,933. The decrease is due to decreased Campus Club enrollment and a higher need for sub and hourly coverage due to pandemic related absences.

C. Employee Benefits

Employee Benefits changed from $ 2,896,237 at First Interim to $ 2,665,397 at Second Interim, a decrease of $ 230,840. The decrease is due to Campus Club having less employees who work over the PERS threshold, four hours per day, than projected at First Interim. Other benefit budgets were adjusted due to previously mentioned salary budget adjustments.

Item
Classified Substitutes Classified Hourly Other
Classified Salaries
Change from 1st Interim to 2nd Interim

Budget Adjustment $	168,892
1,360 520
 (1,006,705) $ (835,933)

Item
Other Benefits PERS
Change from 1st Interim to 2nd Interim

Budget Adjustment $ (41,035)
 (189,805) $ (230,840)

2021-22 Adopted Budget

$ 6,037,793

2021-22 2nd Int. Budget

$ 5,455,316

Increase/(Decrease)

$	(582,477)

2021-22 Adopted Budget

$ 2,901,590

2021-22 2nd Int. Budget

$ 2,665,397

Increase/(Decrease)

$ (236,193)

64

D. Books,SuppliesandOtherMaterials

Books, Supplies and Other Materials changed from $1,091,085 at First Interim to $968,094 at Second Interim, a decrease of $122,991. The decrease is primarily due to the moving of COVID relief carryover from a supplies holding account into substitute salaries and benefit accounts. .

Item

Noncapitalized Improvements Rentals
Other Contracted Services

Change from 1st Interim to 2nd Interim

2021-22                        2021-22 Adopted Budget          2nd Int. Budget

$ 852,640	$ 711,641

Budget Adjustment $     21,000
10,000

	(4,869) $     26,131

Increase/(Decrease)

$ (140,998)

Item Supplies
Noncapitalized Equipment COVID Relief Carryover
Change from 1st Interim to 2nd Interim

2021-22                        2021-22 Adopted Budget          2nd Int. Budget

$ 1,383,962	$ 968,094

Budget Adjustment $ 106,633
84,588

 (314,212) $ (122,991)

Increase/(Decrease)

$ (415,868)

F. Capital Outlay

Capital Outlay expenditures changed from $55,000 at First Interim to $155,000 at Second Interim, an increase of $100,000. The increase is	due	to	planned	installations	of	play structures.

E. Contracted Services and Other Operating Expenditures

Contracted Services and Other Operating Expenditures changed from $685,510 at First Interim to $711,641 at Second Interim, an increase of $26,131. The increase is due to a higher need for noncapitalized improvements in Campus Club and CSPP facilities due to repairs. An increase was needed for rentals for larger facilities for professional development.

Change from 1st Interim to 2nd Interim

2021-22                        2021-22 Adopted Budget          2nd Int. Budget

$ 20,000	$ 155,000

$ 100,000

Increase/(Decrease)

$ 135,000

65

G. Other Outgo Expenditures

Other Outgo Expenditures remain unchanged from First Interim to Second Interim.

			
Change from 1st Interim to 2nd Interim	$ -0-

2021-22	2021-22
Adopted Budget	2nd Int. Budget	Increase/(Decrease)

$ 761,393	$ 824,393	$ 63,000

III. Fund Balance

Total revenues are $12,947,448 and total expenditures	are	$13,261,661	at	Second Interim.	The projected fund balance for the 2021-22 fiscal year is:

Beginning Fund Balance, Unaudited 7/1/21	$ 1,269,326

2021-22 Revenues               $ 12,947,448 2021-22 Expenditures        $ 13,261,661

Surplus/(Deficit)	$ (314,213)

H. Total Child Development Fund Expenditures

Total ChildDevelopmentFundExpenditures changed from $14,248,585 , at First Interim to $13,261,661 at Second Interim, a decrease of $986,924.

Ending Fund Balance, 6/30/22, Projected

One-Time Items in 2021-22: One-Time COVID relief C/O

Total One-Time

Ongoing Operating Surplus/(Deficit)

$	955,113

$	314,213

$	314,213

$	-0-

Change from 1st Interim to 2nd Interim	$ (986,924)

2021-22 Adopted Budget

$ 14,046,292

2021-22 2nd Int. Budget

$ 13,261,661

Increase/(Decrease)

$ (784,631)

66

Fund: 12 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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	$14,046,292	$13,934,372	$12,947,448	($1,098,843)	($986,924)	(7.8)	(7.1)
	
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

314,213 $314,213

$314,213 2.2%

0 5,072,886 0

$5,072,886

$5,072,886

36.1%

0 $0

$0 0.0%

0 5,278,477 0

$5,278,477

$5,278,477

37.9%

0 $0

$0 0.0%

0 5,278,477 0

$5,278,477

$5,278,477

40.8%

(314,213) ($314,213)

($314,213)

0 205,591 0

$205,591

$205,591

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

$0	(100.0)	N/A

0	N/A	N/A 0                       4.1                       0.0 0	N/A	N/A

$0	4.1	0.0

$0	4.1	0.0

67

Fund: 12 SubFund: -

8600 - 8799 Other Local Revenue

8660 - Interest

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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

178,789 $178,789

8,480,405 $8,480,405

0 0

$0

$8,659,193 61.6%

0 $0

0 $0

$0

0.0%

175,491 $175,491

8,480,405 $8,480,405

0 0

$0

$8,655,895 62.1%

0 $0

0 $0

$0

0.0%

168,971 $168,971

7,500,000 $7,500,000

0 0

$0

$7,668,971 59.2%

0 $0

0 $0

$0

0.0%

(9,817) ($9,817)

(980,405) ($980,405)

0 0

$0

($990,222)

0 $0

0 $0

$0

(6,519)                     (5.5)                     (3.7) ($6,519)                    (5.5)                    (3.7)

(980,405)                  (11.6)                  (11.6) ($980,405)                  (11.6)                  (11.6)

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

$0	N/A	N/A

($986,924)	(11.4)	(11.4)

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

68

Fund: 12 SubFund: -

8930 - 8979 All Other Financing Sources

8979 - All Other Financing Sources

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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 7/1/2021 - 6/30/2022
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	$14,046,292	$14,248,585	$13,261,661	($784,631)	($986,924)	(5.6)	(6.9)
	
1000 - 1999 Certificated Personnel Salaries

1100 - Certificated Teachers' Salaries

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

1200 - Certificated Pupil Support Salaries

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

1,573,014 20,781 8,500 41,500 6,300

$1,650,096

118,554 0 0

$118,554

1,749,393 38,478 105,000 41,500 6,300

$1,940,670

125,075 7,000
0

$132,075

1,749,393 38,478 108,343 109,608 1,300

$2,007,122

125,075 17,258 0

$142,333

176,378 17,696 99,843 68,108 (5,000)

$357,026

6,521 17,258 0

$23,779

0                     11.2                       0.0 0                     85.2                       0.0
3,343	1174.6	3.2 68,108                   164.1                   164.1 (5,000)                  (79.4)                  (79.4)

$66,451	21.6	3.4

0                       5.5                       0.0 10,258                      N/A                   146.5 0                      N/A                      N/A

$10,258	20.1	7.8

1300 - Certificated Supervisors' and Administrators' Salaries

130002 - COORDINATOR SAL 130008 - DIST ADM SAL

1000 - 1999 Certificated Personnel Salaries

Percent of Total

0 320,264

$320,264

$2,088,914

14.9%

0 332,365

$332,365

$2,405,110

16.9%

0 332,365

$332,365

$2,481,820

18.7%

0 12,101

$12,101

$392,906

0                      N/A                      N/A 0                       3.8                       0.0

$0	3.8	0.0

$76,710	18.8	3.2

70

Fund: 12 SubFund: -

2000 - 2999 Classified Personnel Salaries

2100 - Classified Instructional Salaries

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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

220050 - CLASS SUPPORT SUB 220070 - CLASS SUPPORT OT

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

2400 - Clerical, Technical, and Office Staff Salaries

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

2900 - Other Classified Salaries

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

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

4,691,302 0
85,000

$4,776,302

0 300

$300

323,401 $323,401

469,097 13,000 0
200

$482,297

2,408 25,138 400 427,547

$455,492

$6,037,793

43.0%

5,041,471 41,000 176,138

$5,258,609

0 500

$500

332,338 $332,338

548,281 10,000 200
200

$558,681

2,500 1,000 2,000 135,621

$141,121

$6,291,249

44.2%

3,856,347 41,889 352,319

$4,250,555

0 500

$500

332,338 $332,338

548,281 2,711 200
720

$551,912

2,971 1,000 2,000 314,039

$320,010

$5,455,316

41.1%

(834,956) 41,889 267,319

($525,748)

0 200

$200

8,937 $8,937

79,185 (10,289) 200
520

$69,616

564 (24,138) 1,600 (113,508)

($135,482)

($582,477)

(1,185,124)                  (17.8)                  (23.5) 889                      N/A                       2.2 176,181                   314.5                   100.0

($1,008,054)	(11.0)	(19.2)

0                      N/A                      N/A 0                     66.7                       0.0

$0	66.7	0.0

0                       2.8                       0.0 $0                       2.8                       0.0

0                     16.9                       0.0 (7,289)                  (79.1)                  (72.9) 0                      N/A                       0.0
520	260.0	260.0

($6,769)	14.4	(1.2)

471	23.4	18.9 0                  (96.0)                       0.0 0                   400.0                       0.0
178,418	(26.5)	131.6

$178,890	(29.7)	126.8

($835,933)	(9.6)	(13.3)

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT 310190 - STRS CERT

283,488 11,148

$294,636

317,216 12,586

$329,802

317,216 14,322

$331,538

33,728 3,174

$36,902

0                     11.9                       0.0 1,736                     28.5                     13.8

$1,736	12.5	0.5

71

Fund: 12 SubFund: -

3000 - 3999 Employee Benefits

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED 310291 - STRS CLASSIFIED

74,972 2,929

$77,902

71,077 224

$71,301

71,077 292

$71,369

(3,895) (2,637)

($6,532)

0                     (5.2)                       0.0 68                  (90.0)                     30.6

$68	(8.4)	0.1

3201 - Public Employees' Retirement System, certificated positions

320100 - PERS CERTIFICATED 320190 - PERS CERTIFICATED

16,656 8,124

$24,780

21,273 66

$21,339

2,394                     (14,261) 828                       (7,296)

$3,222	($21,557)

(18,878) 761

($18,117)

(85.6)                  (88.7) (89.8)                1146.7

(87.0)	(84.9)

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED 320290 - PERS CLASSIFIED

3301 - OASDI/Medicare/Alternative, certificated positions

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

330192 - SUPPLEMENTAL RETIREMENT CERT

3302 - OASDI/Medicare/Alternative, classified positions

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

330292 - SUPPLEMENTAL RETIREMENT CLASS

3401 - Health & Welfare Benefits, certificated positions

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

1,210,249 4,880

$1,215,129

8,876 29,891 9,006 1,470 1,142 15,671

$66,055

288,262 85,623 37,710 43
500 500

$412,638

118,392 26,118 5,197 667

$150,374

1,104,962 41,040

$1,146,003

11,906 32,221 9,264 301 1,243 428

$55,364

303,145 85,934 26,457 11,449 4,900 9,557

$441,442

133,921 21,834 4,072 726

$160,553

941,991 32,323

$974,315

11,906 32,221 9,264 997 1,839 1,152

$57,380

296,545 85,934 26,457 11,123 6,178 8,684

$434,920

133,921 21,834 4,072 726

$160,553

(268,258) 27,444

($240,814)

3,031 2,330 258 (473) 697 (14,519)

($8,675)

8,283 311 (11,254) 11,079 5,678 8,184

$22,282

15,529 (4,284) (1,125) 59

$10,178

(162,971) (8,717)

($171,688)

0 0 0
696 596 724

$2,016

(6,600) 0 0
(327) 1,278 (873)

($6,522)

0 0 0 0

$0

(22.2)                  (14.7) 562.4                  (21.2)

(19.8)	(15.0)

34.1                       0.0 7.8                       0.0 2.9                       0.0 (32.2)                   231.1 61.1                     48.0 (92.6)                   168.9

(13.1)	3.6

2.9                     (2.2) 0.4                       0.0 (29.8)                       0.0
25528.2	(2.9) 1135.5                     26.1 1636.8	(9.1)

5.4	(1.5)

13.1                       0.0 (16.4)                       0.0 (21.7)                       0.0 8.9                       0.0

6.8	0.0

72

Fund: 12 SubFund: -

3000 - 3999 Employee Benefits

3402 - Health & Welfare Benefits, classified positions

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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 340212 - DENTAL CLASS 340213 - VISION CLASS 340214 - LIFE INS CLASS 340216 - DIS CLASS

308,882 36,216 6,968 1,884 3,163

$357,113

346,376 35,748 6,667 2,018 2,520

$393,329

314,354 31,339 5,845 1,798 2,520

$355,855

5,472 (4,878) (1,123) (87) (643)

($1,258)

(32,023)                       1.8                     (9.2) (4,409)                  (13.5)                  (12.3) (822)                  (16.1)                  (12.3) (220)                     (4.6)                  (10.9)
0	(20.3)	0.0

($37,474)	(0.4)	(9.5)

3501 - State Unemployment Insurance, certificated positions

350100 - SUI CERT 350190 - SUI CERT

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS 350290 - SUI CLASS

24,412 40

$24,452

72,251 400

$72,651

11,169 429

$11,598

29,573 867

$30,440

11,169 1,021

$12,190

29,573 2,265

$31,838

(13,243) 981

($12,262)

(42,678) 1,865

($40,813)

0                  (54.2)                       0.0 592                 2451.6                   138.0

$592	(50.1)	5.1

0                  (59.1)                       0.0 1,398                   466.2                   161.2

$1,398	(56.2)	4.6

3601 - Workers' Compensation Insurance, certificated positions

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

3602 - Workers' Compensation Insurance, classified positions

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

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

3702 - OPEB, Allocated, classified positions

370200 - RETIREE BENEFIT CLASSIFIED

24,740 50

$24,790

70,821 520

$71,341

24,829 $24,829

52,030

$52,030

26,806 1,029

$27,835

75,976 3,651

$79,627

27,970 $27,970

59,552

$59,552

26,806                          2,066 1,522                          1,472

$28,329	$3,539

75,976                          5,154 5,058                          4,538

$81,034	$9,693

27,970                          3,141 $27,970                        $3,141

59,552	7,522

$59,552	$7,522

0                       8.4                       0.0 493                 2944.8                     47.9

$493	14.3	1.8

0                       7.3                       0.0 1,407                   872.7                     38.5

$1,407	13.6	1.8

0                     12.6                       0.0 $0                     12.6                       0.0

0	14.5	0.0

$0	14.5	0.0

73

Fund: 12 SubFund: -

3000 - 3999 Employee Benefits

3901 - Other Benefits, certificated positions

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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
390105 - PARS CERT GOLDEN HANDSHAKE 390193 - SELF INSUR CERT
390194 - AB 1522 ACCRUAL

3902 - Other Benefits, classified positions

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

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

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

430000 - INSTRUCTIONAL SUPPLIES 430001 - SUPPLIES CARRYOVER 430005 - FOOD/IN-HOUSE MEETINGS 430007 - SUPPLIES/SOFTWARE 430008 - SUPPLIES NON-CLASSROOM

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

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

5200 - Travel and Conferences

520000 - CONF/TRAVEL

8,246 5 0
65 300

$8,616

23,680 511
0 0 63

$24,254

$2,901,590 20.7% 78.5%

958,039 0
8,550 0
329,631

$1,296,220

87,742 $87,742

$1,383,962 9.9%

33,902

8,935 0 0
343 87

$9,365

26,288 1,506 0 1,184 1,739

$30,717

$2,896,237 20.3% 81.4%

437,579 314,213 12,800 0 283,752

$1,048,343

42,742 $42,742

$1,091,085 7.7%

25,957

8,827 0 0
508 120

$9,455

20,993 1,506 0 1,653 1,725

$25,878

$2,665,397 20.1% 79.9%

573,450 0 12,800 0 254,514

$840,764

127,330 $127,330

$968,094 7.3%

25,957

581 (5) 0 443
(180)

$839

(2,686) 995
0 1,653 1,662

$1,624

($236,193)

(384,589) 0
4,250 0
(75,117)

($455,456)

39,588 $39,588

($415,868)

(7,945)

(108) 0 0
165 33

$90

(5,294) 0 0
469 (14)

($4,839)

($230,840)

135,871 (314,213) 0
0 (29,238)

($207,579)

84,588 $84,588

($122,991)

0

7.0 (100.0) N/A 681.2 (60.1)

9.7

(11.3) 194.6 N/A N/A 2632.0

6.7

(8.1)

(40.1) N/A 49.7 N/A (22.8)

(35.1)

45.1 45.1

(30.0)

(23.4)

(1.2) N/A N/A 48.0 38.3

1.0

(20.1) 0.0 N/A 39.6 (0.8)

(15.8)

(8.0)

31.1 (100.0) 0.0 N/A (10.3)

(19.8)

197.9 197.9

(11.3)

0.0

74

Fund: 12 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5200 - Travel and Conferences

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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

5300 - Dues and Memberships 530000 - DUES & MEMBERSHIP

5500 - Operations and Housekeeping Services

550050 - PEST CONTROL

5,860 $39,762

1,576 $1,576

0

$0

4,435 $30,392

1,576 $1,576

0

$0

4,435 $30,392

1,576 $1,576

0

$0

(1,425) ($9,370)

0 $0

0

$0

0                  (24.3)                       0.0 $0                  (23.6)                       0.0

0                       0.0                       0.0 $0                       0.0                       0.0

0	N/A	N/A

$0	N/A	N/A

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

560001 - NONCAPITALIZED IMPROVEMENTS 560002 - MAINTENANCE AGREEMENTS 560003 - ALARM SYSTEM
560005 - RENTAL 560006 - REPAIR EQUIP

5750 - Transfers of Direct Costs - Interfund

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

157,000 1,000
0 16,200 7,000

$181,200

0 0
175,000 89,102 16,932 29,350 30,000 15,500 5,500 2,750
0 30,931 1,300

$396,365

90,000 1,000 0 24,944 7,500

$123,444

0 4,250
185,000 89,102 11,500 25,850 0 15,500 5,500 2,750
0 30,670 2,000

$372,122

111,000 1,000
0 34,944 7,500

$154,444

0 4,250
185,000 89,102 14,631 25,850 0 15,500 5,500 2,750
0 30,670 2,000

$375,253

(46,000) 0 0
18,744 500

($26,756)

0 4,250 10,000 0 (2,301) (3,500)
(30,000) 0 0 0 0
(261) 700

($21,112)

21,000 0 0
10,000 0

$31,000

0 0 0 0
3,131 0 0 0 0 0 0 0 0

$3,131

(29.3)                     23.3 0.0                       0.0 N/A                      N/A 115.7                     40.1 7.1                       0.0

(14.8)	25.1

N/A                      N/A N/A                       0.0 5.7                       0.0 0.0                       0.0 (13.6)                     27.2 (11.9)                       0.0
(100.0)	N/A 0.0                       0.0 0.0                       0.0 0.0                       0.0
N/A	N/A (0.8)                       0.0 53.8                       0.0

(5.3)	0.8

5800 - Professional/Consulting Services and Operating Expenditures

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

2,130                          2,130 116,330                        46,320

2,130                                  0 46,320                     (70,010)

0                       0.0                       0.0 0                  (60.2)                       0.0

75

Fund: 12 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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

580006 - ADVERTISING

580007 - FEES/ADMINISTRATIVE 580008 - FEES/ADMISSION - STUDENTS 580009 - FEES / OTHER
580010 - SOFTWARE LICENSE 580090 - BUDGET RESERVE

5900 - Communications

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

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

6170 - Land Improvements

617000 - LAND IMPROVEMENTS

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

6400 - Equipment

640090 - EQUIPMENT $25,000+

6000 - 6999 Capital Outlay

Percent of Total

8,700 0 41,878 19,048 10,000 0

$198,086

3,660 13,190 18,800

$35,650

$852,640 6.1%

20,000 $20,000

0 $0

0 $0

$20,000

0.1%

5,000 0 41,878 18,798 10,200 0

$124,326

2,970 11,880 18,800

$33,650

$685,510 4.8%

35,000 $35,000

20,000 $20,000

0 $0

$55,000

0.4%

5,000 0 41,878 10,798 10,200 0

$116,326

2,970 11,880 18,800

$33,650

$711,641 5.4%

135,000 $135,000

20,000 $20,000

0 $0

$155,000

1.2%

(3,700) 0 0
(8,250) 200
0

($81,760)

(690) (1,310) 0

($2,000)

($140,998)

115,000 $115,000

20,000 $20,000

0 $0

$135,000

0	(42.5)	0.0 0                      N/A                      N/A 0                       0.0	0.0
(8,000)	(43.3)	(42.6) 0                       2.0                       0.0 0                      N/A                      N/A

($8,000)	(41.3)	(6.4)

0	(18.9)	0.0 0                     (9.9)	0.0 0                       0.0	0.0

$0	(5.6)	0.0

$26,131	(16.5)	3.8

100,000                   575.0                   285.7 $100,000                   575.0                   285.7

0                      N/A                       0.0 $0                     N/A                       0.0

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

$100,000	675.0	181.8

76

Fund: 12 SubFund: -

7000 - 7499 Other Outgo

7350 - Transfers of Indirect Costs - Interfund

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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

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

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

7619 - Other Authorized Interfund Transfers Out

761900 - TRANSFER TO GENERAL FUND 761906 - TRANSFER TO SFP
761914 - TRANSFER TO SPEC RES/CAP PROJ

7600 - 7629 Interfund Transfers Out

Percent of Total

656,393 $656,393

105,000 $105,000

$761,393 5.4%

0 0 0

$0

$0

0.0%

656,393 $656,393

168,000 $168,000

$824,393 5.8%

0 0 0

$0

$0

0.0%

656,393 $656,393

168,000 $168,000

$824,393 6.2%

0 0 0

$0

$0

0.0%

0 $0

63,000 $63,000

$63,000

0 0 0

$0

$0

0                       0.0                       0.0 $0                       0.0                       0.0

0                     60.0                       0.0 $0                     60.0                       0.0

$0	8.3	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

77

Summary of Revisions

2021-2022 Cafeteria Fund Budget

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

I. 2021-22 Cafeteria Fund Revenues

A. Federal Revenues

B. State Revenues

State Revenues changed from $1,070,696 at First Interim to $1,138,367 as of Second Interim, an increase of $67,671. The increase is also due to increased participation in the National School Lunch Program.

Federal	Revenues	changed	from $17,799,862        at	First	Interim        to $ 18,553,967 as     of     Second Interim, an increase of $ 754,105. The increase is due to increased participation in the National School Lunch Program meals.

Change from 1st Interim to 2nd Interim

2021-22                        2021-22 Adopted Budget          2nd Int. Budget

$ 749,523	$ 1,138,367

$	67,671

Increase/(Decrease)

$ 388,844

Change from 1st Interim to 2nd Interim	$ 754,105	C. Local Revenues

2021-22 Adopted Budget

$ 11,888,920

2021-22 2nd Int. Budget

$ 18,553,967

Increase/(Decrease)

$ 6,665,047

Local Revenues changed from $548,570 at First Interim to $336,122 at Second Interim, a net decrease of $212,448.	Pandemic related waivers provide free meals to all students regardless of status. This along with staffing shortages have also made it difficult for secondary schools to offer a la carte items and when offered sales are minimal.

78

Item

Special events Other income
Student ala carte sales

Change from 1st Interim to 2nd Interim

2021-22                        2021-22 Adopted Budget          2nd Int. Budget

$ 3,958,431	$ 336,122

Budget Adjustment $	25,560
(5,000)

     (233,008) $ (212,448)

Increase/(Decrease)

$ (3,622,309)

II. 2021-22 Cafeteria Fund Expenditures

A. Classified Personnel Salaries

Classified Personnel Salaries changed from $5,991,411 at First Interim to $5,784,403 at Second Interim, a decrease of $207,008. The change is directly related to the inability to find substitute	employees	available	to	cover pandemic related employee absences.

D. Total Cafeteria Fund Revenues

Total Cafeteria Fund Revenues changed from $19,419,128 at First Interim to $20,028,456 at Second Interim, an increase of $609,328.

Item

Classified supervisor salaries Classified office/other salaries Classified substitute/hourly
Change from 1st Interim to 2nd Interim

Budget Adjustment $	(8,852)
(11,868)

	(186,288)

$ (207,008)

2021-22 Adopted Budget
Change from 1st Interim to 2nd Interim	$ 609,328	$ 5,733,536

2021-22 2nd Int. Budget

$ 5,784,403

Increase/(Decrease)

$	50,867

2021-22 Adopted Budget

$ 16,596,874

2021-22 2nd Int. Budget

$ 20,028,456

Increase/(Decrease)

$ 3,431,582

79

B. Employee Benefits

Employee Benefits changed from $3,486,572 at First Interim to $3,283,959 at Second Interim, a decrease of $202,613.	Less than projected employees met the four hour per day minimum for CalPERS eligibility, budgets were adjusted accordingly. Otheremployee benefits changed primarily due to adjustments to the classified salaries previously noted.

C. Books,SuppliesandOtherMaterials

Books, Supplies and Other Materials changed from	$7,414,071	at	First	Interim	to $7,589,221 at Second Interim, an increase of $175,150. The change is due to increased food costs related to increased student participation, supply chain issues, and inflation.

Change from 1st Interim to 2nd Interim	$ 175,150

Item CalPERS
Social Security/Medicare Other
Change from 1st Interim to 2nd Interim

Budget Adjustment $ (155,140)
(41,263)

	(6,210)

$ (202,613)

2021-22 Adopted Budget

$ 7,394,879

2021-22 2nd Int. Budget

$ 7,589,221

Increase/(Decrease)

$ 194,342

2021-22 Adopted Budget

$ 3,440,080

2021-22 2nd Int. Budget

$ 3,283,959

Increase/(Decrease)

$ (156,121)

D. Contracted Services and Other Operating Expenditures

Contracted Services and Other Operating Expenditures changed from $ 371,759 at First Interim to $ 350,921 at Second Interim, a decrease of $ 20,838. The change is largely due to decreased travel costs projected through the end of the year.

80

Item

Conference and travel Other
Change from 1st Interim to 2nd Interim

2021-22                         2021-22 Adopted Budget          2nd Int. Budget

Budget Adjustment $ (11,000)
	(9,838)

$ (20,838)

Increase/(Decrease)

F. Other Outgo Expenditures

Other	Outgo	Expenditures	changed	from $496,933 at First Interim to $476,357 a decrease of $20,576. This was due to changes in expenditures applicable to indirect cost charges.

$ 638,832	$ 350,921	$ (287,911)

Change from 1st Interim to 2nd Interim	$ (20,576)

E. Capital Outlay Expenditures		2021-22 Adopted Budget

2021-22
2nd Int. Budget	Increase/(Decrease)

Capital Outlay Expenditures are unchanged from the First Interim Budget.	The capital outlay budget will cover a built-in freezer project at Buchanan High School.

$ 495,151	$ 476,357	$ (18,794)

G. Total Cafeteria Fund Expenditures

Change from 1st Interim to 2nd Interim

2021-22                        2021-22 Adopted Budget          2nd Int. Budget

$ -0-

Increase/(Decrease)

Total Cafeteria Fund Expenditures changed from	$18,047,746,	at	First	Interim	to $17,771,861 a decrease of $275,885.

$ -0-	$ 287,000	$ 287,000
Change from 1st Interim to 2nd Interim	$ (275,885)

2021-22 Adopted Budget

2021-22
2nd Int. Budget	Increase/(Decrease)

$ 17,702,478	$ 17,771,861	$	69,383

81

III. Cafeteria Fund Balance

Total revenues are $20,028,456 and total expenditures	are	$17,771,861	at	Second Interim.	The projected fund balance for the 2021-22 fiscal year is:

Beginning Fund Balance Unaudited 7/1/21	$ 5,940,950

2021-22 Revenues 2021-22 Expenditures

20,028,456 17,771,861

Surplus/(Deficit) (1)

Ending Fund Balance, 6/30/22, Projected

Assigned:

New Building Lease

Unassigned

General Reserve Percentage

One-Time changes since Adopted: Revenue increase Expenditures decrease
Sub-Total One-Time (2)

	2,256,595

$ 8,197,545

	7,308,952

$	888,593

5%

$ (3,277,477)
        (790,062) $ (2,487,415)

One-Time costs in 2021-22:

Built-in Freezer Project (3)	$	287,000

Total Net One-Time

Ongoing Surplus/(Deficit) (1 + 2 + 3)

 (2,200,415)

$	56,180

82

Fund: 13 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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	$16,596,874	$19,419,128	$20,028,456	$3,431,582	$609,328	20.7	3.1
	
8100 - 8299 Federal Revenue

8220 - Child Nutrition Programs 822000 - FED CHILD NUTRITION

8221 - Donated Food Commodities

822100 - FED DONATED FOOD COMMODITIES

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

8520 - Child Nutrition

852000 - ST CHILD NUTRITION

8300 - 8599 Other State Revenue

Percent of Total

10,788,920 $10,788,920

1,100,000 $1,100,000

$11,888,920 71.6%

749,523 $749,523

$749,523

4.5%

16,699,862 $16,699,862

1,100,000 $1,100,000

$17,799,862 91.7%

1,070,696 $1,070,696

$1,070,696

5.5%

17,453,967 $17,453,967

1,100,000 $1,100,000

$18,553,967 92.6%

1,138,367 $1,138,367

$1,138,367

5.7%

6,665,047 $6,665,047

0 $0

$6,665,047

388,844 $388,844

$388,844

754,105                     61.8                       4.5 $754,105                     61.8                       4.5

0                       0.0                       0.0 $0                       0.0                       0.0

$754,105	56.1	4.2

67,671                     51.9                       6.3 $67,671                     51.9                       6.3

$67,671	51.9	6.3

83

Fund: 13 SubFund: -

8600 - 8799 Other Local Revenue

8634 - Food Service Sales

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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

2,711,648 249,422
0 723,791 65,008 112,940 20,304 49,103

$3,932,216

26,215

$26,215

0 0 0
375,000 65,008 12,940 20,304 49,103

$522,355

26,215

$26,215

0 0 0
197,000 10,000 38,500 15,304 49,103

$309,907

26,215

$26,215

(2,711,648) (249,422)
0 (526,791) (55,008) (74,440) (5,000)
0

($3,622,309)

0

$0

0 0 0
(178,000) (55,008) 25,560 (5,000)
0

($212,448)

0

$0

(100.0)                      N/A (100.0)                      N/A N/A                      N/A (72.8)                  (47.5) (84.6)                  (84.6) (65.9)                   197.5 (24.6)                  (24.6) 0.0                       0.0

(92.1)	(40.7)

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

$3,958,431

23.9%

0 $0

$548,570

2.8%

0 $0

$336,122

1.7%

0 $0

($3,622,309)

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

($212,448)	(91.5)	(38.7)

84

Fund: 13 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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	$17,702,478	$18,047,746	$17,771,861	$69,383	($275,885)	0.4	(1.5)
	
2000 - 2999 Classified Personnel Salaries

2200 - Classified Support Salaries

220006 - WAREHOUSE SAL 220007 - MAINTENANCE SAL 220020 - FOOD SERVICE SAL 220040 - CLASS SUPPORT HOURLY 220050 - CLASS SUPPORT SUB 220070 - CLASS SUPPORT OT
220090 - CLASSIFIED SUPPORT OTHER

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

2400 - Clerical, Technical, and Office Staff Salaries

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

2900 - Other Classified Salaries 290090 - OTHER CLASSIFIED SAL

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

127,633 145,684 3,377,103 310,586 195,955 800
0

$4,157,761

1,391,143 $1,391,143

151,327 0 0

$151,327

33,305 $33,305

$5,733,536

32.4%

139,278 160,882 3,621,098 267,596 137,168 560
0

$4,326,582

1,479,317 $1,479,317

162,199 0 0

$162,199

23,313 $23,313

$5,991,411

33.2%

139,278 160,882 3,623,242 201,639 14,693 560
0

$4,140,294

1,470,465 $1,470,465

162,199 0 0

$162,199

11,445 $11,445

$5,784,403

32.5%

11,645 15,198 246,139 (108,947) (181,262) (240)
0

($17,467)

79,322 $79,322

10,872 0 0

$10,872

(21,860) ($21,860)

$50,867

0                       9.1                       0.0 0                     10.4                       0.0
2,144                       7.3                       0.1 (65,957)                  (35.1)                  (24.6) (122,475)                  (92.5)                  (89.3) 0                  (30.0)                       0.0
0	N/A	N/A

($186,288)	(0.4)	(4.3)

(8,852)                       5.7                     (0.6) ($8,852)                       5.7                    (0.6)

0	7.2	0.0 0                      N/A                      N/A 0                      N/A                      N/A

$0	7.2	0.0

(11,868)                  (65.6)                  (50.9) ($11,868)                  (65.6)                  (50.9)

($207,008)	0.9	(3.5)

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

1,014,536 152,802

$1,167,338

1,136,634 117,836

$1,254,470

1,075,402 23,928

$1,099,330

60,866 (128,874)

($68,008)

(61,232) (93,908)

($155,140)

6.0                     (5.4) (84.3)                  (79.7)

(5.8)	(12.4)

85

Fund: 13 SubFund: -

3000 - 3999 Employee Benefits

3302 - OASDI/Medicare/Alternative, classified positions

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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
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

273,073 75,296 30,426 47,409 7,930 6,893

$441,027

1,361,399 104,480 19,594 6,787 15,980

$1,508,240

63,871 7,906

$71,777

307,950 80,677 22,390 36,140 6,278 4,918

$458,353

1,337,961 102,715 19,157 6,662 11,381

$1,477,876

27,793 5,370

$33,163

291,308 80,298 31,530 7,865 2,959 3,130

$417,090

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

$1,484,604

27,666 1,052

$28,718

18,235 5,002 1,104 (39,544) (4,971) (3,763)

($23,937)

(16,742) (1,814) (445) (126) (4,509)

($23,636)

(36,205) (6,854)

($43,059)

(16,642)                       6.7                     (5.4) (379)                       6.6                     (0.5) 9,140                       3.6                     40.8 (28,275)                  (83.4)                  (78.2) (3,319)                  (62.7)                  (52.9) (1,788)                  (54.6)                  (36.4)

($41,263)	(5.4)	(9.0)

6,696                     (1.2)                       0.5 (49)                     (1.7)                       0.0 (8)                     (2.3)                       0.0 (1)                     (1.9)                       0.0 90                  (28.2)                       0.8

$6,728	(1.6)	0.5

(127)                  (56.7)                     (0.5) (4,318)                  (86.7)                  (80.4)

($4,445)	(60.0)	(13.4)

3602 - Workers' Compensation Insurance, classified positions

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

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

3802 - PERS Reduction, classified positions 380200 - PERS REV LIM REDUC CLASS

3902 - Other Benefits, classified positions

390202 - OTH BEN-CL TUITION REIMB 390203 - SELF INSUR CLASS
390204 - AB 1522 ACCRUAL
390206 - PARS GOLDEN HANDSHAKE 390293 - SELF INSUR CLASS

62,317 7,849

$70,166

153,969 $153,969

0 $0

0 20,774 0
0 4,831

66,701 6,094

$72,795

162,730 $162,730

0 $0

0 22,233 0
0 3,583

86

66,400 2,629

$69,029

161,919 $161,919

0 $0

0 22,135 95
0 883

4,083 (5,220)

($1,137)

7,950 $7,950

0 $0

0 1,361 95
0 (3,948)

(301)                       6.6                     (0.5) (3,465)                  (66.5)                  (56.9)

($3,766)	(1.6)	(5.2)

(811)                       5.2                     (0.5) ($811)                       5.2                    (0.5)

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

0                      N/A                      N/A (98)                       6.6                     (0.4) 95                      N/A                      N/A 0                      N/A                      N/A
(2,700)	(81.7)	(75.4)

Fund: 13 SubFund: -

3000 - 3999 Employee Benefits

3902 - Other Benefits, classified positions

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

390294 - AB 1522 ACCRUAL

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

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

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

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

4700 - Food

470000 - FOOD

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

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

5200 - Travel and Conferences 520000 - CONF/TRAVEL

5300 - Dues and Memberships

530000 - DUES & MEMBERSHIP

1,958 $27,563

$3,440,080 19.4% 51.8%

0 250,400 0
0

$250,400

295,960 $295,960

5,292,203 393,508 1,100,000 62,808

$6,848,519

$7,394,879 41.8%

23,000 $23,000

4,000

$4,000

1,369 $27,185

$3,486,572 19.3% 52.5%

0 250,400 0
0

$250,400

295,960 $295,960

5,374,203 393,508 1,100,000 0

$6,867,711

$7,414,071 41.1%

23,000 $23,000

4,000

$4,000

156 $23,269

$3,283,959 18.5% 51.0%

0 250,400 0
0

$250,400

295,960 $295,960

5,524,203 418,658 1,100,000 0

$7,042,861

$7,589,221 42.7%

12,000 $12,000

3,762

$3,762

(1,802) ($4,294)

($156,121)

0 0 0 0

$0

0 $0

232,000 25,150 0 (62,808)

$194,342

$194,342

(11,000) ($11,000)

(238)

($238)

(1,213) ($3,916)

($202,613)

0 0 0 0

$0

0 $0

150,000 25,150 0
0

$175,150

$175,150

(11,000) ($11,000)

(238)

($238)

(92.0)                  (88.6) (15.6)                  (14.4)

(4.5)	(5.8)

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

0.0	0.0

0.0                       0.0 0.0                       0.0

4.4	2.8 6.4	6.4 0.0	0.0
(100.0)	N/A

2.8	2.6

2.6	2.4

(47.8)                  (47.8) (47.8)                  (47.8)

(6.0)	(6.0)

(6.0)	(6.0)

87

Fund: 13 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5500 - Operations and Housekeeping Services

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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 550080 - PG&E

0 24,600

$24,600

0 24,600

$24,600

0                                  0 24,600                                  0

$24,600	$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

10,718 0 151,748 395,600

$558,066

0 0

$0

0 9,000 0
950 (30,000) 19,000 300
200 11,000

$10,450

10,735 0 151,748 395,600

$558,083

0 0

$0

(280,000) 9,000
0 950 0
9,000 300 200 11,000

($249,550)

10,735 0 151,748 395,600

$558,083

0 0

$0

(280,000) 9,000
0 950 0
5,000 300 200 11,000

($253,550)

17 0 0 0

$17

0 0

$0

(280,000) 0 0 0
30,000 (14,000) 0
0 0

($264,000)

0 0 0 0

$0

0 0

$0

0 0 0 0 0
(4,000) 0 0 0

($4,000)

0.2                       0.0 N/A                      N/A 0.0                       0.0 0.0                       0.0

0.0	0.0

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

N/A	N/A

N/A                       0.0 0.0                       0.0 N/A                      N/A 0.0                       0.0 (100.0)                      N/A (73.7)                  (44.4) 0.0                       0.0
0.0                       0.0 0.0                       0.0

(2526.3)	1.6

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

0                                  0 4,000                          4,000 700                             700
0	0

$4,700	$4,700

0	0 5,616                          5,526 8,400                          1,400

0	0 0                       (4,000) 0                          (700) 0	0

$0	($4,700)

0                                  0 5,526                             (90) 500                       (7,900)

0 (4,000) (700)
0

($4,700)

0 0
(900)

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

(100.0)

N/A (1.6) (94.0)

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

(100.0)

N/A 0.0 (64.3)

88

Fund: 13 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

5000 - 5999 Services and Other Operating Expenditures

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

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

6400 - Equipment

640090 - EQUIPMENT $25,000+

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

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
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

$14,016

$638,832 3.6%

0 $0

0 $0

$0 0.0%

495,151 $495,151

0 $0

0 $0

$495,151 2.8%

0 $0

$0

0.0%

$6,926

$371,759 2.1%

287,000 $287,000

0 $0

$287,000 1.6%

496,933 $496,933

0 $0

0 $0

$496,933 2.8%

0 $0

$0

0.0%

$6,026

$350,921 2.0%

287,000 $287,000

0 $0

$287,000 1.6%

476,357 $476,357

0 $0

0 $0

$476,357 2.7%

0 $0

$0

0.0%

($7,990)

($287,911)

287,000 $287,000

0 $0

$287,000

(18,794) ($18,794)

0 $0

0 $0

($18,794)

0 $0

$0

($900)	(57.0)	(13.0)

($20,838)	(45.1)	(5.6)

0                      N/A                       0.0 $0                     N/A                       0.0

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

$0	N/A	0.0

(20,576)                     (3.8)                     (4.1) ($20,576)                    (3.8)                    (4.1)

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

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

($20,576)	(3.8)	(4.1)

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

$0	N/A	N/A

89

Fund: 14 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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	$2,801,000	$0	$0	0.0	0.0
	
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%

2,800,000 $2,800,000

$2,800,000

100.0%

0                                  0                       0.0                       0.0 $0                               $0                       0.0                       0.0

$0	$0	0.0	0.0

90

Fund: 14 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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	$3,459,640	$3,459,640	$658,640	$0	23.5	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

91

Fund: 14 SubFund: -

3000 - 3999 Employee Benefits

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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%

92

0                      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 7/1/2021 - 6/30/2022
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%

3,459,640 $3,459,640

0 $0

0 $0

$3,459,640 100.0%

0 $0

0 $0

$0 0.0%

0 0

$0

$0

0.0%

3,459,640 $3,459,640

0 $0

0 $0

$3,459,640 100.0%

0 $0

0 $0

$0 0.0%

0 0

$0

$0

0.0%

658,640 $658,640

0 $0

0 $0

$658,640

0 $0

0 $0

$0

0 0

$0

$0

0                     23.5                       0.0 $0                     23.5                       0.0

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

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

$0	23.5	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

93

Fund: 21 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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	$3,837,088	$3,837,088	$3,837,088	$0	$0	0.0	0.0
	
8600 - 8799 Other Local Revenue

8625 - Community Redevelopment Funds Not Subject to LCFF Deduction

862500 - COMM REDEV FUNDS

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

0 $0

10,000

$10,000

0 $0

10,000

$10,000

0                                  0 $0                               $0

10,000	0

$10,000	$0

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

8919 - Other Authorized Interfund Transfers In

891901 - OTH INTERFUND TRANSFER IN 891933 - FROM BOND
891998 - FROM SFP TO OTHER FUNDS

8900 - 8929 Interfund Transfers In

Percent of Total

0 $0

0 $0

$10,000 0.3%

1,327,088 0 0

$1,327,088

$1,327,088

34.6%

0 $0

0 $0

$10,000 0.3%

1,327,088 0 0

$1,327,088

$1,327,088

34.6%

0                                  0 $0                               $0

0                                  0 $0                               $0

$10,000	$0 0.3%

1,327,088	0 0	0 0	0

$1,327,088	$0

$1,327,088	$0

34.6%

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	0.0	0.0

$0	0.0	0.0

94

Fund: 21 SubFund: -

8930 - 8979 All Other Financing Sources

8951 - Proceeds from Sale of Bonds

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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 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

2,500,000 $2,500,000

0 $0

$2,500,000 65.2%

0 $0

$0

0.0%

0 $0

2,500,000 $2,500,000

0 $0

$2,500,000 65.2%

0 $0

$0

0.0%

0                                  0 $0                               $0

2,500,000                                  0 $2,500,000                               $0

0                                  0 $0                               $0

$2,500,000	$0 65.2%

0                                  0 $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                      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

95

Fund: 21 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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	$4,327,088	$48,136,747	$48,260,213	$43,933,125	$123,466	1015.3	0.3
	
2000 - 2999 Classified Personnel Salaries

2300 - Classified Supervisors' and Administrators' Salaries

230001 - CLASS MANAGEMENT SA                                                           0                                  0                                  0                                  0 $0                               $0                               $0                               $0

2400 - Clerical, Technical, and Office Staff Salaries

240001 - CLASS BUSINESS SUPPORT	0	0	0	0 240040 - CLASS BUSINESS SUPPORT HRLY	0	0	0	0 240050 - CLASS BUSINESS SUPPORT SUB	0	0	0	0 240070 - CLASS BUSINESS SUPPORT OT	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

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

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

0                      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

$0	N/A	N/A

96

Fund: 21 SubFund: -

3000 - 3999 Employee Benefits

3502 - State Unemployment Insurance, classified positions

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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

3802 - PERS Reduction, classified positions

380200 - PERS REV LIM REDUC CLASS                                                      0 $0

3902 - Other Benefits, classified positions

390203 - SELF INSUR CLASS	0

$0

3000 - 3999 Employee Benefits                                                                                $0 Percent of Total                                                                                        0.0%
1000 - 3999 Employee Compensation % of Total	0.0%

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

430000 - INSTRUCTIONAL SUPPLIES	0 430008 - SUPPLIES NON-CLASSROOM	0 430076 - REPAIR SUPP TRANSP	0

$0

4400 - Noncapitalized Equipment

440000 - EQUIP $500-$24999                                                                    0 $0

4000 - 4999 Books and Supplies	$0

Percent of Total	0.0%

0 $0

0 $0

0 $0

0 $0

0 $0

$0 0.0% 0.0%

0 30,000 0

$30,000

32,927 $32,927

$62,927

0.1%

0 $0

0 $0

0 $0

0 $0

0 $0

$0 0.0% 0.0%

0 30,000 0

$30,000

32,927 $32,927

$62,927

0.1%

0 $0

0 $0

0 $0

0 $0

0 $0

$0

0 30,000 0

$30,000

32,927 $32,927

$62,927

0                      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                       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

97

Fund: 21 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5200 - Travel and Conferences

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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 $0                               $0

0	80,000 0                                  0 0                                  0

$0	$80,000

0                                  0 $0                               $0

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

$0	$0

0 $0

80,000 0 0

$80,000

0 $0

0 0 0 0 0 0

$0

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

80,000	N/A	N/A 0	N/A	N/A 0	N/A	N/A

$80,000	N/A	N/A

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

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

$0	N/A	N/A

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES 580005 - LEGAL SERVICES 580006 - ADVERTISING
580036 - COST OF ISSUANCE MISC 580090 - BUDGET RESERVE

5900 - Communications

590002 - PHONE CLASSIFIED

590005 - COMMUNICATION/POSTAGE

5000 - 5999 Services and Other Operating Expenditures

Percent of Total

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

$80,000

0.2%

0 0 0 0 0

$0

0 0

$0

$80,000

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

$0	N/A	N/A

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

$0	N/A	N/A

$80,000	N/A	N/A

98

Fund: 21 SubFund: -

6000 - 6999 Capital Outlay

6100 - Land

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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

620019 - CONSTRUCTION CONTINGENCY

6400 - Equipment

640090 - EQUIPMENT $25,000+

6000 - 6999 Capital Outlay

Percent of Total

0                                  0 $0                               $0

0                                  0 $0                               $0

0                46,246,732 0                                  0

$0	$46,246,732

0                                  0 $0                               $0

$0	$46,246,732

0.0%	96.1%

0 $0

0 $0

46,290,198 0

$46,290,198

0 $0

$46,290,198

95.9%

0 $0

0 $0

46,290,198 0

$46,290,198

0 $0

$46,290,198

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

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

43,466                      N/A                       0.1 0                      N/A                      N/A

$43,466	N/A	0.1

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

$43,466	N/A	0.1

99

Fund: 21 SubFund: -

7000 - 7499 Other Outgo

7283 - All Other Transfers to JPAs

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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

470,200 0 0
8,700 103,188

$582,088

0 0 0
435,000 310,000

$745,000

$1,327,088

30.7%

0 $0

470,200 0 0
8,700 103,188

$582,088

0 0 0
435,000 310,000

$745,000

$1,327,088

2.8%

0                                  0 $0                               $0

470,200	0 0	0 0	0
8,700                                  0 103,188                                  0

$582,088	$0

0	0 0	0 0	0
435,000                                  0 310,000                                  0

$745,000	$0

$1,327,088	$0

2.7%

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	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                       0.0                       0.0 0                       0.0                       0.0

$0	0.0	0.0

$0	0.0	0.0

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

761300 - DIST SH/SFP PROJECT

7619 - Other Authorized Interfund Transfers Out

761900 - TRANSFER TO GENERAL FUND 761904 - TRANSFER TO COP
761911 - TRANSFER TO DEV FEES II

761914 - TRANSFER TO SPEC RES/CAP PROJ 761999 - TRANSFER TO ALL OTHR FUNDS

7600 - 7629 Interfund Transfers Out

Percent of Total

0 $0

3,000,000 0 0 0 0

$3,000,000

$3,000,000

69.3%

0 $0

500,000 0 0 0 0

$500,000

$500,000

1.0%

0 $0

500,000 0 0 0 0

$500,000

$500,000

1.0%

0 $0

(2,500,000) 0 0 0 0

($2,500,000)

($2,500,000)

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

0	(83.3)	0.0 0                      N/A                      N/A 0                      N/A                      N/A 0                      N/A                      N/A 0                      N/A                      N/A

$0	(83.3)	0.0

$0	(83.3)	0.0

100

Fund: 25 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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	$12,095,000	$12,095,000	$12,095,000	$0	$0	0.0	0.0
	
8600 - 8799 Other Local Revenue

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

90,000

$90,000

90,000

$90,000

90,000

$90,000

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

891919 - FROM DEV FEES 891933 - FROM BOND
891998 - FROM SFP TO OTHER FUNDS

8900 - 8929 Interfund Transfers In

Percent of Total

0 $0

12,000,000 $12,000,000

5,000 $5,000

$12,095,000 100.0%

0 0 0

$0

$0

0.0%

0 $0

12,000,000 $12,000,000

5,000 $5,000

$12,095,000 100.0%

0 0 0

$0

$0

0.0%

0                                  0 $0                               $0

12,000,000                                  0 $12,000,000                               $0

5,000                                  0 $5,000                               $0

$12,095,000	$0 100.0%

0	0 0	0 0	0

$0	$0

$0	$0

0.0%

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

0                       0.0                       0.0 $0                       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

101

Fund: 25 SubFund: -

8980 - 8999 Contributions

8980 - Contributions from Unrestricted Revenues

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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

102

Fund: 25 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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	$12,095,000	$12,095,000	$12,098,975	$3,975	$3,975	0.0	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

0 $0

$0 0.0%

464,131 $464,131

154,463 0

$154,463

$618,594

5.1%

0 $0

0 $0

$0 0.0%

489,659 $489,659

163,080 0

$163,080

$652,739

5.4%

0 $0

0 $0

$0 0.0%

489,659 $489,659

163,080 0

$163,080

$652,739

5.4%

0 $0

0 $0

$0

25,528 $25,528

8,617 0

$8,617

$34,145

0                      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                       5.5                       0.0 $0                       5.5                       0.0

0                       5.6                       0.0 0                      N/A                      N/A

$0	5.6	0.0

$0	5.5	0.0

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED

0 $0

21,556

$21,556

0 $0

24,170

$24,170

0                                  0 $0                               $0

24,170	2,614

$24,170	$2,614

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

0	12.1	0.0

$0	12.1	0.0

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED	111,135

$111,135

116,816

$116,816

116,816	5,681

$116,816	$5,681

0	5.1	0.0

$0	5.1	0.0

103

Fund: 25 SubFund: -

3000 - 3999 Employee Benefits

3301 - OASDI/Medicare/Alternative, certificated positions

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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

3501 - State Unemployment Insurance, certificated positions 350100 - SUI CERT

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS

0 $0

29,958 8,970 0

$38,928

0 0 0 0

$0

89,733 6,754 1,260 570 1,039

$99,356

0 $0

7,609

$7,609

0 $0

31,737 9,507 0

$41,244

0 0 0 0

$0

89,733 5,746 1,072 570 749

$97,869

0 $0

3,264

$3,264

0 $0

31,737 9,507 0

$41,244

0 0 0 0

$0

89,733 5,746 1,072 570 749

$97,869

0 $0

3,264

$3,264

0 $0

1,779 537
0

$2,316

0 0 0 0

$0

0 (1,008) (188)
0 (290)

($1,487)

0 $0

(4,345)

($4,345)

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

0	5.9	0.0 0	6.0	0.0 0                      N/A                      N/A

$0	5.9	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                  (14.9)	0.0 0                  (15.0)	0.0 0	0.0	0.0 0                  (27.9)	0.0

$0	(1.5)	0.0

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

0	(57.1)	0.0

$0	(57.1)	0.0

3601 - Workers' Compensation Insurance, certificated positions

360100 - W/C CERT	0	0	0	0

$0	$0	$0	$0

0	N/A	N/A

$0	N/A	N/A

104

Fund: 25 SubFund: -

3000 - 3999 Employee Benefits

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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

7,423 $7,423

0 $0

25,053 $25,053

0 $0

2,474 0

$2,474

$313,534 2.6%
7.7%

7,833 $7,833

0 $0

26,436 $26,436

0 $0

2,611 0

$2,611

$320,243 2.6%
8.0%

7,833                             410 $7,833                           $410

0                                  0 $0                               $0

26,436                          1,383 $26,436                        $1,383

0                                  0 $0                               $0

2,611                             137 0                                  0

$2,611	$137

$320,243	$6,709 2.6%
8.0%

0                       5.5                       0.0 $0                       5.5                       0.0

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

0                       5.5                       0.0 $0                       5.5                       0.0

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	2.1	0.0

105

Fund: 25 SubFund: -

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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

55,000 0 0

$55,000

13,500 $13,500

$68,500 0.6%

10,000 500

$10,500

45,000 0 0

$45,000

23,500 $23,500

$68,500 0.6%

10,000 500

$10,500

45,000 0 0

$45,000

23,500 $23,500

$68,500 0.6%

10,000 500

$10,500

(10,000) 0 0

($10,000)

10,000 $10,000

$0

0 0

$0

0	(18.2)	0.0 0                      N/A                      N/A 0                      N/A                      N/A

$0	(18.2)	0.0

0                     74.1                       0.0 $0                     74.1                       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

100,000 0 0 0

$100,000

0 $0

0 0 0 0 0 0

$0

2,100,000 0 0 0

$2,100,000

0 $0

0 0 0 0
500 0

$500

2,103,975 0 0 0

$2,103,975

0 $0

0 0 0 0
500 0

$500

2,003,975 0 0 0

$2,003,975

0 $0

0 0 0 0
500 0

$500

3,975	2004.0	0.2 0                      N/A                      N/A 0                      N/A                      N/A 0                      N/A                      N/A

$3,975	2004.0	0.2

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

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

$0	N/A	0.0

106

Fund: 25 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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

180,000 180,000 200
0 63,500 159,000

$582,700

0 2,160 0

$2,160

$695,360 5.7%

0 $0

10,063,012 $10,063,012

$10,063,012

83.2%

180,000 180,000 200
0 63,500 159,000

$582,700

0 2,916 0

$2,916

$2,696,616 22.3%

15,000 $15,000

8,005,903 $8,005,903

$8,020,903

66.3%

180,000 180,000 200
0 63,500 159,000

$582,700

0 2,916 0

$2,916

$2,700,591 22.3%

15,000 $15,000

8,005,903 $8,005,903

$8,020,903

66.3%

0 0 0 0 0 0

$0

0 756 0

$756

$2,005,231

15,000 $15,000

(2,057,109) ($2,057,109)

($2,042,109)

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	0.0	0.0

$0	0.0	0.0

0	N/A	N/A 0                     35.0                       0.0 0	N/A	N/A

$0	35.0	0.0

$3,975	288.4	0.1

0                      N/A                       0.0 $0                     N/A                       0.0

0                  (20.4)                       0.0 $0                  (20.4)                       0.0

$0	(20.3)	0.0

107

Fund: 25 SubFund: -

7000 - 7499 Other Outgo

7438 - Debt Service - Interest

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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

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

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

761300 - DIST SH/SFP PROJECT

7619 - Other Authorized Interfund Transfers Out

761900 - TRANSFER TO GENERAL FUND 761904 - TRANSFER TO COP
761911 - TRANSFER TO DEV FEES II 761994 - TRANSFER TO BLDG FUND

7600 - 7629 Interfund Transfers Out

Percent of Total

0 $0

336,000 0 0 0

$336,000

$336,000

2.8%

0 $0

336,000 0 0 0

$336,000

$336,000

2.8%

0                                  0 $0                               $0

336,000	0 0	0 0	0 0	0

$336,000	$0

$336,000	$0

2.8%

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

108

Fund: 35 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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	$0	$0	$10,599,786	$10,599,786	$10,599,786	N/A	N/A
	
8300 - 8599 Other State Revenue

8545 - School Facilities Apportionments

854500 - ST SCHOOL FAC APPORT                                                             0 $0

8300 - 8599 Other State Revenue                                                                            $0 Percent of Total                                                                                         N/A
8600 - 8799 Other Local Revenue

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS                                                  0 $0

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

866200 - NET INC(DEC) FAIR VALUE INVEST	0

$0

8699 - All Other Local Revenue

869900 - LOC OTHER REVENUE                                                                  0 $0

8600 - 8799 Other Local Revenue                                                                            $0 Percent of Total                                                                                         N/A
8900 - 8929 Interfund Transfers In

0                10,099,786 $0             $10,099,786

$0             $10,099,786 N/A                         95.3%

0                     500,000 $0                   $500,000

0                                  0 $0                               $0

0                                  0 $0                               $0

$0	$500,000

N/A	4.7%

10,099,786 $10,099,786

$10,099,786

500,000 $500,000

0 $0

0 $0

$500,000

10,099,786                      N/A                      N/A $10,099,786                     N/A                     N/A

$10,099,786	N/A	N/A

500,000                      N/A                      N/A $500,000                     N/A                     N/A

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

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

$500,000	N/A	N/A

8913 - To State School Building Fund/County School Facilities Fund from All Other Funds

891300 - DIST SH/SFP PROJECT

8919 - Other Authorized Interfund Transfers In

891901 - OTH INTERFUND TRANSFER IN 891919 - FROM DEV FEES
891998 - FROM SFP TO OTHER FUNDS

8900 - 8929 Interfund Transfers In

Percent of Total

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

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

$0	$0	$0	$0

$0	$0	$0	$0

N/A	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

109

Fund: 35 SubFund: -

8980 - 8999 Contributions

8980 - Contributions from Unrestricted Revenues

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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

N/A	N/A	0.0%

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

$0	N/A	N/A

110

Fund: 35 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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	$0	$40,169,621	$40,329,845	$40,329,845	$160,224	N/A	0.4
	
2000 - 2999 Classified Personnel Salaries

2400 - Clerical, Technical, and Office Staff Salaries

240001 - CLASS BUSINESS SUPPORT 240070 - CLASS BUSINESS SUPPORT OT

2000 - 2999 Classified Personnel Salaries

Percent of Total

0                                  0                                  0                                  0 0                                  0                                  0                                  0

$0	$0	$0	$0

$0	$0	$0	$0

N/A	0.0%	0.0%

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

$0	N/A	N/A

$0	N/A	N/A

111

Fund: 35 SubFund: -

3000 - 3999 Employee Benefits

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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                                                                                         N/A                           0.0%                           0.0%
1000 - 3999 Employee Compensation % of Total	N/A	0.0%	0.0%

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

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

$0	N/A	N/A

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

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

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

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

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

$0	N/A	N/A

112

Fund: 35 SubFund: -

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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                          9,819 0                                  0

$0	$9,819

0                        19,168 $0                     $19,168

$0	$28,986

N/A	0.1%

9,913 0

$9,913

52,700 $52,700

$62,612

0.2%

9,913 0

$9,913

52,700 $52,700

$62,612

94 0

$94

33,532 $33,532

$33,626

N/A                       1.0 N/A                      N/A

N/A	1.0

N/A                   174.9 N/A                   174.9

N/A	116.0

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

560001 - NONCAPITALIZED IMPROVEMENTS	0	0	0	0

$0	$0	$0	$0

5750 - Transfers of Direct Costs - Interfund

575040 - DIRECT COST/GAD/INTERF                                                         0                                  0                                  0                                  0 575050 - DIRECT COST/COPIER INTERFUND                                            0                                  0                                  0                                  0

$0	$0	$0	$0

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

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

$0	N/A	N/A

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES 580005 - LEGAL SERVICES

5000 - 5999 Services and Other Operating Expenditures

Percent of Total

0                                  0                                  0                                  0 0                                  0                                  0                                  0

$0	$0	$0	$0

$0	$0	$0	$0

N/A	0.0%	0.0%

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

$0	N/A	N/A

$0	N/A	N/A

113

Fund: 35 SubFund: -

6000 - 6999 Capital Outlay

6100 - Land

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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

0                                  0 $0                               $0

0	40,140,635 0                                  0 0                                  0

$0	$40,140,635

0                                  0 $0                               $0

$0	$40,140,635

N/A	99.9%

0 $0

0 $0

40,249,241 0 0

$40,249,241

17,991 $17,991

$40,267,233

99.8%

0 $0

0 $0

40,249,241 0 0

$40,249,241

17,991 $17,991

$40,267,233

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

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

108,606	N/A	0.3 0	N/A                      N/A 0	N/A                      N/A

$108,606	N/A	0.3

17,991                      N/A                      N/A $17,991                     N/A                     N/A

$126,598	N/A	0.3

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

761300 - DIST SH/SFP PROJECT

7619 - Other Authorized Interfund Transfers Out

761906 - TRANSFER TO SFP 761911 - TRANSFER TO DEV FEES II
761914 - TRANSFER TO SPEC RES/CAP PROJ 761994 - TRANSFER TO BLDG FUND

7600 - 7629 Interfund Transfers Out

Percent of Total

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

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

$0	$0	$0	$0

$0	$0	$0	$0

N/A	0.0%	0.0%

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

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

$0	N/A	N/A

$0	N/A	N/A

114

Fund: 40 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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	$976,100	$976,100	$976,100	$0	$0	0.0	0.0
	
8300 - 8599 Other State Revenue

8590 - All Other State Revenue 859000 - ST OTHER REVENUE

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

8650 - Leases and Rentals

865000 - LOC LEASES & RENTAL

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

0 $0

$0 0.0%

20,000 $20,000

6,100

$6,100

0 $0

$0 0.0%

20,000 $20,000

6,100

$6,100

0                                  0 $0                               $0

$0	$0 0.0%

20,000                                  0 $20,000                               $0

6,100	0

$6,100	$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

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 869915 - REIMB REVENUE

8600 - 8799 Other Local Revenue

Percent of Total

0 $0

0 0

$0

$26,100

2.7%

0 $0

0 0

$0

$26,100

2.7%

0                                  0 $0                               $0

0                                  0 0                                  0

$0	$0

$26,100	$0

2.7%

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

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

$0	N/A	N/A

$0	0.0	0.0

115

Fund: 40 SubFund: -

8900 - 8929 Interfund Transfers In

8912 - Between General Fund and Special Reserve Fund

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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
8980 - 8999 Contributions

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

8980 - 8999 Contributions

Percent of Total

950,000 $950,000

0 0 0

$0

$950,000 97.3%

0 $0

$0

0.0%

950,000 $950,000

0 0 0

$0

$950,000 97.3%

0 $0

$0

0.0%

950,000                                  0 $950,000                               $0

0	0 0	0 0	0

$0	$0

$950,000	$0 97.3%

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	0.0	0.0

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

$0	N/A	N/A

116

Fund: 40 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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	$776,100	$776,100	$776,100	$0	$0	0.0	0.0
	
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

117

Fund: 40 SubFund: -

3000 - 3999 Employee Benefits

3402 - Health & Welfare Benefits, classified positions

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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

118

Fund: 40 SubFund: -

3000 - 3999 Employee Benefits

3902 - Other Benefits, classified positions

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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                               $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%

0                      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: -

5000 - 5999 Services and Other Operating Expenditures

5200 - Travel and Conferences

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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

776,100 0

$776,100

0 $0

0 0

$0

776,100 0

$776,100

0 $0

0 0

$0

776,100                                  0 0                                  0

$776,100	$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                     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

5900 - Communications

590002 - PHONE CLASSIFIED

5000 - 5999 Services and Other Operating Expenditures

Percent of Total

0 0 0

$0

0 $0

$776,100

100.0%

0 0 0

$0

0 $0

$776,100

100.0%

0	0 0	0 0	0

$0	$0

0                                  0 $0                               $0

$776,100	$0

100.0%

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	0.0	0.0

120

Fund: 40 SubFund: -

6000 - 6999 Capital Outlay

6170 - Land Improvements

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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

617002 - SITE IMPRV ARCH/CONSULTANT 617005 - SITE IMPRV PLAN/OTHER 617006 - SITE IMPRV CONSTRUCTION 617007 - SITE IMPRV TESTING
617008 - SITE IMPRV INSPECTORS

617014 - SITE IMPRV OTH CONSTRUCTION

6200 - Buildings and Improvements of Buildings

620000 - BLDG/IMPRV OF BLDG 620002 - PLAN ARCH/CONSULTANT 620005 - PLAN/OTHER

6400 - Equipment

640090 - EQUIPMENT $25,000+

6000 - 6999 Capital Outlay Percent of Total
7600 - 7629 Interfund Transfers Out

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

$0	N/A	N/A

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

$0	N/A	N/A

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

761300 - DIST SH/SFP PROJECT

7619 - Other Authorized Interfund Transfers Out

761900 - TRANSFER TO GENERAL FUND 761904 - TRANSFER TO COP
761999 - TRANSFER TO ALL OTHR FUNDS

7600 - 7629 Interfund Transfers Out

Percent of Total

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

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

$0	$0	$0	$0

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

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

$0	N/A	N/A

$0	N/A	N/A

121

Fund: 51 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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

122

Fund: 51 SubFund: -

8930 - 8979 All Other Financing Sources

8979 - All Other Financing Sources

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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

123

Fund: 51 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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

124

Fund: 67 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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	$80,085,700	$80,306,839	$80,487,634	$401,934	$180,795	0.5	0.2
	
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 49,563,748 3,735,366 696,675 170,000 9,949,905 15,958,006

$80,085,700

$80,085,700 100.0%

0 $0

$0

0.0%

0 $0

150,000 49,739,124 3,683,046 686,917 95,000 10,568,244 14,784,508

$79,706,839

$79,706,839 99.3%

600,000 $600,000

$600,000

0.7%

0 $0

150,000 49,966,805 3,710,262 691,993 95,000 10,616,621 14,656,954

$79,887,634

$79,887,634 99.3%

600,000 $600,000

$600,000

0.7%

0 $0

138,000 403,057 (25,104) (4,682) (75,000) 666,716 (1,301,052)

($198,066)

($198,066)

600,000 $600,000

$600,000

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

0                1150.0                       0.0 227,681                       0.8                       0.5 27,216                     (0.7)                       0.7 5,076                     (0.7)                       0.7
0                  (44.1)                       0.0 48,376                       6.7                       0.5
(127,554)	(8.2)	(0.9)

$180,795	(0.2)	0.2

$180,795	(0.2)	0.2

0                      N/A                       0.0 $0                     N/A                       0.0

$0	N/A	0.0

125

Fund: 67 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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	$80,085,700	$80,306,839	$80,487,634	$401,934	$180,795	0.5	0.2
	
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%

139,353 0

$139,353

99,848 0

$99,848

$239,201

0.3%

0 $0

$0 0.0%

69,494 0

$69,494

105,340 0

$105,340

$174,834

0.2%

0 $0

$0 0.0%

69,016 0

$69,016

105,340 0

$105,340

$174,356

0.2%

0 $0

$0

(70,336) 0

($70,336)

5,491 0

$5,491

($64,845)

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

$0	N/A	N/A

(478)                  (50.5)                     (0.7) 0                      N/A                      N/A

($478)	(50.5)	(0.7)

0                       5.5                       0.0 0                      N/A                      N/A

$0	5.5	0.0

($478)	(27.1)	(0.3)

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

55,016 $55,016

0 0

$0

40,054 $40,054

0 0

$0

39,945 $39,945

0 0

$0

(15,071) ($15,071)

0 0

$0

(110)                  (27.4)                     (0.3) ($110)                  (27.4)                    (0.3)

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

$0	N/A	N/A

126

Fund: 67 SubFund: -

3000 - 3999 Employee Benefits

3302 - OASDI/Medicare/Alternative, classified positions

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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

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

14,830 3,468 0
0

$18,299

46,876 3,528 658 270 683

$52,015

0 $0

2,942 0

$2,942

10,840 2,535 0
0

$13,375

38,147 2,871 535 200 506

$42,259

0 $0

874 0

$874

10,810 2,528 0
0

$13,338

38,147 2,871 535 200 506

$42,259

0 $0

872 0

$872

(4,020) (940)
0 0

($4,961)

(8,729) (657) (123) (70) (177)

($9,756)

0 $0

(2,070) 0

($2,070)

(30)                  (27.1)                     (0.3) (7)                  (27.1)                     (0.3) 0                      N/A                      N/A
0	N/A	N/A

($37)	(27.1)	(0.3)

0	(18.6)	0.0 0	(18.6)	0.0 0	(18.6)	0.0 0	(26.1)	0.0 0	(26.0)	0.0

$0	(18.8)	0.0

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

(2)                  (70.4)                     (0.3) 0                      N/A                      N/A

($2)	(70.4)	(0.3)

3601 - Workers' Compensation Insurance, certificated positions

360100 - W/C CERT                                                                                      0                                  0 $0                               $0

3602 - Workers' Compensation Insurance, classified positions

360200 - W/C CLASS                                                                             2,870                          2,098 $2,870                        $2,098

3702 - OPEB, Allocated, classified positions

370200 - RETIREE BENEFIT CLASSIFIED	9,688	7,081

$9,688	$7,081

3901 - Other Benefits, certificated positions

390103 - SELF INSUR CERT                                                                          0                                  0 390104 - AB 1522 ACCRUAL                                                                        0                                  0

$0	$0

0                                  0 $0                               $0

2,092                           (778) $2,092                        ($778)

7,062                       (2,626) $7,062                     ($2,626)

0                                  0 0                                  0

$0	$0

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

(6)                  (27.1)                     (0.3) ($6)                  (27.1)                    (0.3)

(19)                  (27.1)                     (0.3) ($19)                  (27.1)                    (0.3)

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

$0	N/A	N/A

127

Fund: 67 SubFund: -

3000 - 3999 Employee Benefits

3902 - Other Benefits, classified positions

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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 390293 - SELF INSUR CLASS

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

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

430005 - FOOD/IN-HOUSE MEETINGS 430008 - SUPPLIES NON-CLASSROOM

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

4000 - 4999 Books and Supplies

Percent of Total

957 0

$957

$141,787 0.2% 0.5%

500 801,735

$802,235

0 $0

$802,235

1.0%

699 0

$699

$106,440 0.1% 0.4%

0 801,735

$801,735

0 $0

$801,735

1.0%

697 0

$697

$106,265 0.1% 0.3%

0 801,735

$801,735

0 $0

$801,735

1.0%

(259) 0

($259)

($35,522)

(500) 0

($500)

0 $0

($500)

(2)                  (27.1)                     (0.3) 0                      N/A                      N/A

($2)	(27.1)	(0.3)

($175)	(25.1)	(0.2)

0                (100.0)                      N/A 0                       0.0                       0.0

$0	(0.1)	0.0

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

$0	(0.1)	0.0

128

Fund: 67 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5710 - Transfers of Direct Costs

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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                                  0 500                                  0                                  0                          (500)

$500	$0	$0	($500)

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

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

$0	(100.0)	N/A

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES 580005 - LEGAL SERVICES 580010 - SOFTWARE LICENSE
580041 - HEALTH CONTRACT/MEDICAL/RX 580042 - HEALTH CONTRACT/HEALTH 580043 - HEALTH CONTRACT/DENTAL 580044 - HEALTH CONTRACT/VISION 580045 - HEALTH CONTRACT-LIFE
580046 - CONTRACT/DISABILITY 580047 - HEALTH EXP - LIABILITY ADJ

5900 - Communications

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

5000 - 5999 Services and Other Operating Expenditures Percent of Total
7600 - 7629 Interfund Transfers Out

7619 - Other Authorized Interfund Transfers Out

761900 - TRANSFER TO GENERAL FUND 761914 - TRANSFER TO SPEC RES/CAP PROJ

7600 - 7629 Interfund Transfers Out

Percent of Total

1,300,265 0 0
17,531,335 54,556,481 4,020,214 813,693
0 91,659 586,121

$78,899,768

0 810
1,400

$2,210

$78,902,478 98.5%

0 0

$0

$0

0.0%

1,345,880 0
1,000 15,851,131 53,411,578 4,027,129 811,251
0 92,500
3,681,961

$79,222,430

0 0
1,400

$1,400

$79,223,830 98.7%

0 0

$0

$0

0.0%

1,345,880 0
1,000 16,595,499 53,917,438 3,966,954 807,700
0 92,500
2,676,907

$79,403,878

0 0
1,400

$1,400

$79,405,278 98.7%

0 0

$0

$0

0.0%

45,615 0 1,000
(935,836) (639,043) (53,260) (5,993)
0 841
2,090,786

$504,111

0 (810) 0

($810)

$502,801

0 0

$0

$0

0 0 0
744,368 505,860 (60,175) (3,551) 0
0 (1,005,054)

$181,448

0 0 0

$0

$181,448

0 0

$0

$0

3.5                       0.0 N/A                      N/A N/A                       0.0 (5.3)                       4.7 (1.2)                       0.9 (1.3)                     (1.5) (0.7)                     (0.4) N/A                      N/A 0.9                       0.0 356.7                  (27.3)

0.6	0.2

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

(36.7)	0.0

0.6	0.2

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

N/A	N/A

N/A	N/A

129

Fund: 68 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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	$0	$3,987,732	$3,987,732	$3,987,732	$0	N/A	0.0
	
8600 - 8799 Other Local Revenue

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

8674 - In-District Premiums/Contributions 867400 - IN DISTRICT PREMIUMS/CONTRIB

8600 - 8799 Other Local Revenue

Percent of Total

0                                  0 $0                               $0

0                  3,987,732 $0                $3,987,732

$0	$3,987,732

N/A	100.0%

30 $30

3,987,702 $3,987,702

$3,987,732

100.0%

30 $30

3,987,702 $3,987,702

$3,987,732

30                      N/A                      N/A $30                     N/A                     N/A

(30)                      N/A                       0.0 ($30)                     N/A                       0.0

$0	N/A	0.0

130

Fund: 68 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2021 - 6/30/2022
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	$0	$3,987,732	$3,987,732	$3,987,732	$0	N/A	0.0
	
3000 - 3999 Employee Benefits

3601 - Workers' Compensation Insurance, certificated positions

360100 - W/C CERT                                                                                      0 $0

3000 - 3999 Employee Benefits                                                                                $0 Percent of Total                                                                                         N/A
1000 - 3999 Employee Compensation % of Total	N/A

5000 - 5999 Services and Other Operating Expenditures

5450 - Other Insurance

545005 - WORKERS' COMPENSATION                                                      0 $0

5750 - Transfers of Direct Costs - Interfund

575040 - DIRECT COST/GAD/INTERF	0

$0

0 $0

$0 0.0% 0.0%

1,020,000 $1,020,000

2,500

$2,500

0 $0

$0 0.0% 0.0%

1,020,000 $1,020,000

2,500

$2,500

0 $0

$0

1,020,000 $1,020,000

2,500

$2,500

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

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES 580049 - WORKERS' COMP

5000 - 5999 Services and Other Operating Expenditures

Percent of Total

0                          7,517 0                  2,957,715

$0	$2,965,232

$0	$3,987,732

N/A	100.0%

7,517 2,957,715

$2,965,232

$3,987,732

100.0%

7,517 2,957,715

$2,965,232

$3,987,732

0                      N/A                       0.0 0                      N/A                       0.0

$0	N/A	0.0

$0	N/A	0.0

131