May 10, 2023
2022-2023 Third Quarter Report

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……………………………………………………………………………………………...	32-47 Narrative……………………………………………………………………………………………………...	32-36 Revenue………………………………………………………………………………………………………	37-39 Expenditures………………………………………………………………………………………………….	40-47

Adult Education…………………………………………………………………………………………………..	48-61 Narrative……………………………………………………………………………………………………...	48-51 Revenue………………………………………………………………………………………………………	52-53 Expenditures………………………………………………………………………………………………….	54-61

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

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

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

-i-

CLOVIS UNIFIED SCHOOL DISTRICT

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

Eimear O’Brien Ed.D.	District Superintendent

Introduction

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

During the 2022-23 fiscal year, the Board has utilized the "single step" budget calendar in meeting its legal requirements regarding the adoption of the annual operating budget. The District's budget was adopted by the Board at its June 8, 2022 meeting.

This Third Quarter 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 Third Quarter budgeted revenues and expenditures for the 2022-23 fiscal year. In addition, the financial reports for these funds are preceded by a narrative, which briefly summarizes major differences between budgets for revenue and expenditure categories. The section titled “All Other Funds” of the District is included for a more comprehensive view of all District funds but does not include a narrative. The format for this report is similar to the Adopted Budget for easier reading and data comprehension.

1

GENERAL FUND

Summary Revisions to General Fund Budget

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

B. Federal Revenues

Federal Revenues changed from $82,766,779 at Second	Interim	to	$56,290,446	at	Third Quarter, a decrease of $26,488,332.

I. 2022-23 REVENUES

A. Local Control Funding Formula (LCFF) Revenues

Item

ESSA: School Improvement Homeless Child Youth Grant COVID Relief Funds
Change from 2nd Interim to 3rd Quarter

Budget Adjustment $              (4,059)
(123,242) (26,349,031)
$ (26,488,332)

LCFF Revenues changed from $466,852,544 at Second Interim to $466,753,712 at Third Quarter, a decrease of $98,832. The change is due to a decrease in the period-2 average daily attendance for Transitional Kindergarten (TK) students. The projection changed from 703.49 at Second Interim to 668.36 at Third Quarter. For the 2022-23 school year, the District is receiving an augmentation of $2,813 per TK student to offset the costs to implement Universal Pre-K.

2022-23 Adopted Budget

$ 75,862,692

2022-23 3rd Qtr. Budget

$ 56,290,446

Increase/(Decrease)

$ (19,572,246)

Change from 2nd Interim to 3rd Quarter	$	(98,832)

2022-23 Adopted Budget

$ 455,232,685

2022-23 3rd Qtr. Budget

$ 466,753,712

Increase/(Decrease)

$ 11,521,027

2

C. Other State Revenues

Other	State	Revenues	changed	from $156,292,969        at	Second        Interim        to $160,507,426 at Third Quarter, an increase of $4,214,457.	Due to the market study salary schedule approved in February, CalSTRS on behalf revenues increased from Second Interim to Third Quarter. There will be an offsetting expenditure     for     this     adjustment.     Special Education saw an increase in revenue due to the receipt of additional funding for Early Intervention       and       Mental       Health-Related Services state grants. The LCFF transportation augmentation increased along with Lottery Revenues. At Third Quarter, revenue budget for grants that will not be spent is reduced to align with the recognition of expenditures. Universal Pre-K and COVID Relief funds were reduced due to lower than anticipated expenditures for the 2022-23 fiscal year. The remaining balance of these grants will be carried forward to next year and revenue will be recognized when earned.

Item	Budget Adjustment CalSTRS on Behalf                                                       $ 3,000,000 Special Education                                                            1,558,292 Transportation                                                                      561,786 Lottery                                                                                      408,487 Universal Pre-K                                                                    (586,047) COVID Relief Funds                                                    	(728,062)

Change from 2nd Interim to 3rd Quarter	$ 4,214,457

2022-23	2022-23

Adopted Budget	3rd Qtr. Budget	Increase/(Decrease)

$ 138,005,713	$ 160,507,426	$ 22,501,713

D. Local Revenues

Local Revenues changed from $16,353,184 at Second	Interim	to	$18,936,139	at	Third Quarter, an increase of $2,582,955.       The increase is primarily due to interest revenues. Interest is projected conservatively and adjusted as interest is received. Similar to interest, Medi-cal revenue is projected conservatively and adjusted as received. This increase was offset by a decrease to fee-based programs including Sports & Recreation and Sierra Outdoor School. During the recent storms, Sierra Outdoor School experienced closures which led to decreases in revenue for the program. The adjustments to Local Revenues are as follows:

3

Item Interest
Transportation Grant Medi-Cal Billing Program Local E-Rate
Other Local Fees Sports & Recreation Sierra Outdoor School

Budget Adjustment $     2,253,326
457,377 340,158 286,612 244,951 (128,242)
	(871,226)

F. Other Financing Sources

Other Financing Sources of $-0- are unchanged as of Third Quarter.

Change from 2nd Interim to 3rd Quarter	$ -0-

Change from 2nd Interim to 3rd Quarter

2022-23                           2022-23 Adopted Budget           3rd Qtr. Budget

$     2,582,955

Increase/(Decrease)

2022-23 Adopted Budget

$ -0-

2022-23 3rd Qtr. Budget

$ -0-

Increase/(Decrease)

$ -0-

$ 15,483,557	$ 18,936,139	$ 3,452,581

E. Other Transfers In

Other Transfers In of $1,024,516 at Second Interim are unchanged as of Third Quarter.

G. Total General Fund Revenues

Total General Fund Revenues changed from $723,289,992	at	Second	Interim	to $703,512,240 at Third Quarter, a decrease of $19,777,753.

Change from 2nd Interim to 3rd Quarter	$ -0-
Change from 2nd Interim to 3rd Quarter	$ (19,777,753)

2022-23 Adopted Budget

$ 836,000

2022-23 3rd Qtr. Budget

$ 1,024,516

Increase/(Decrease)

$ 188,516

2022-23 Adopted Budget

$ 685,420,647

2022-23 3rd Qtr. Budget

$ 703,512,240

Increase/(Decrease)

$ 18,091,593

4

II. 2022-23 EXPENDITURES

A. Certificated Personnel Salaries

Certificated Personnel Salaries changed from $238,113,073	at	Second	Interim	to $244,640,803 at Third Quarter, an increase of $6,527,730.     During     the	February	Board meetings,	the        Board        approved        the implementation of the market study for all employee groups, except for ACE Psychologist and Mental Health Support Providers.        The District      and      ACE      are      continuing      with negotiations. All approved salary schedule revisions were retroactively effective to July 1, 2022.	Additionally,     budget     for     certificated positions funded with COVID relief for future use was reduced to account for this year’s current expected activity. The following are the areas of change:

Item	Budget Adjustment School Site Certificated Staff                                $	6,084,931 LCAP Certificated Staff                                                    1,284,502 Special Education Certificated Staff                          1,281,448 Other Certificated Staff                                                        527,772 COVID Relief Certificated Staff                                   (2,650,925)

Change from 2nd Interim to 3rd Quarter	$	6,527,730

2022-23	2022-23
Adopted Budget	3rd Qtr. Budget	Increase/(Decrease)

B. Classified Personnel Salaries

Classified Personnel Salaries changed from $102,090,376	at	Second	Interim	to $99,005,051 at Third Quarter, a decrease of $3,085,325. Budget for classified positions were increased to account for the approved salary schedule increases related to the market study. Like Certificated Salaries, expenditures funded by	COVID	relief     funds	were     adjusted	to accurately reflect the current year expectations. One-time budget reductions were made to account for vacant Special Education positions. The department saw reductions to classified salary budget due to high vacancy rates as of Third Quarter. The following are the areas of change:

Item	Budget Adjustment Market Study                                                                $	618,145 LCAP                                                                                          (216,412) Other Classified                                                                    (925,051) Transportation Vacancies                                                (448,089) Special Education Vacancies                                      (2,113,918)
Change from 2nd Interim to 3rd Quarter	$ (3,085,325)

2022-23	2022-23
Adopted Budget	3rd Qtr. Budget	Increase/(Decrease)

$ 93,766,105	$ 99,005,051	$ 5,238,945

$ 219,860,053	$ 244,640,803	$ 24,239,478

5

C. Employee Benefits

Employee Benefits changed from $176,004,643 at Second Interim to $179,603,288 at Third Quarter, an increase of $3,598,645. The change is due to the increased salaries previously discussed as well as the offsetting expenditure to the CalSTRS on behalf revenue adjustment.

Change from 2nd Interim to 3rd Quarter	$ 3,598,645

2022-23	2022-23

Adopted Budget	3rd Qtr. Budget	Increase/(Decrease)

$ 168,484,276	$ 179,603,288	$ 11,119,012

D. Books, Supplies and Other Materials

Books, Supplies and Other Materials changed from	$183,982,917	at	Second	Interim	to $54,729,279 at Third Quarter, a decrease of $129,253,637. The district has received a significant amount of one-time grant funding. When receiving these funds, the district budgets the expenditures in supply holding accounts until those funds are allocated for planned use. Because much of these one-time grants will be spent in future years, the supply holding accounts	were	decreased	to     account     for projected carryover. These grants include the Learning Recovery Block grant, the Arts, Music and Instructional Materials grant, the Educator Effectiveness Block grant, and A-G Completion

grant. The holding budget set aside for the market study implementation was reallocated to the certificated, classified and benefit lines per the Board approved salary schedule increases mentioned earlier. The holding budget set aside for the LCFF Transportation augmentation and Principal’s Discretionary funds were reduced to account	for	projected	carryover.	These adjustments     make	up     the	General     Fund Holding decrease figure in the box below. Supply and equipment purchases planned with COVID relief funds were adjusted based on current year expectations. Budget set aside for Textbooks     was     decreased     to	account	for projected carryover. Fee based programs such as the Sierra Outdoor School and Sports & Recreation programs saw reductions based on their current activity and needs. As discussed earlier, Sierra Outdoor School saw closures earlier this calendar year that led to less usage. Local grants including Teacher Residency and Federal grants including Title I saw a reduction as a result of projected carryover. Funds will roll forward      and      be      allocated      to	approved expenditures. These items are included in the Other Supplies & Equipment reductions shown below.     CITIKids	is     a     self-funded     Special Education program for infants. Like the earlier mentioned programs, budget was reduced to account     for     projected     carryover.     Finally, programs across the LCAP budget were reduced to account for projected carryover. The following are the areas of change:

6

Item

One-Time Grants Holding Mkt Study/Transp/Princ Disc COVID Relief
Projected Textbooks Carryover Technology
Onetime Reductions Projected CITIKids Carryover Projected LCAP Carryover
Change from 2nd Interim to 3rd Quarter

Budget Adjustment $ (69,639,947)
(22,489,551) (18,237,779) (9,815,274) (3,085,347) (2,234,945) (1,935,987)
	(1,814,808)

$ (129,253,637)

Item

Liability Insurance

Other Operating Expenditures Sports & Recreation
COVID Relief Funded Operating Exp Routine Restricted Maintenance
Change from 2nd Interim to 3rd Quarter

2022-23                           2022-23 Adopted Budget           3rd Qtr. Budget

Budget Adjustment $	698,500
(165,007) (247,439) (1,316,824) (1,633,783) $( 2,664,552)

Increase/(Decrease)

2022-23 Adopted Budget

2022-23	$ 42,549,152	$ 49,982,105	$ 7,432,953 3rd Qtr. Budget          Increase/(Decrease)

$ 127,937,740	$ 54,729,279	$ (73,208,460)	F. Capital Outlay

E. Contracted Services and Other Operating Expenditures

Contracted	Services	and	Other	Operating Expenditures changed from $52,646,657 at Second	Interim	to     $49,982,105     at	Third Quarter, a decrease of $2,664,552.     Liability insurance increases were captured in the budget at Third Quarter. As mentioned earlier, Sports & Recreation’s current expenditure and revenue activity warranted a decrease in its budget. COVID Relief funded operating costs were reduced in anticipation of carryover needs. Finally, Routine Restricted Maintenance funds were reclassed to a transfer out to the Deferred Maintenance Fund.     The expenditures are as follows:

Capital Outlay changed from $16,423,152 at Second	Interim	to	$14,414,120	at	Third Quarter, a decrease of $2,009,031.       Local Transportation     grants	used	to     fund     bus purchases	increased      at      Third      Quarter. Principal’s Discretionary funds were allocated for capital outlay projects at various school sites. In the Spring, the district transitioned to using its own police services department for the safe transportation of cash. Budget for the additional vehicle was added as of Third Quarter. The decrease is primarily due to adjusting expenditures funded with COVID relief funds to reflect current year expectations more accurately. The funds will be included in the Adopted Budget and allocated to the approved projects. Expenditures are as follows:

7

Item

Local Transportation Grants Principal’s Discretionary CTE Incentive Grant
Brinks Vehicle Replacement COVID Relief Funded Expenditures
Change from 2nd Interim to 3rd Quarter

2022-23                           2022-23 Adopted Budget           3rd Qtr. Budget

Budget Adjustment $       622,281
76,146 61,420 32,000
     (2,800,878) $ (2,009,031)

Increase/(Decrease)

H. Inter-fund Transfers Out

Inter-fund	Transfers	Out	changed	from $8,371,066 at Second Interim to $9,371,066 at Third Quarter, an increase of $1,000,000. The transfer is for deferred maintenance projects which will include upgrades to the Clovis West gym floor and painting projects at multiple sites.

$ 4,495,952	$ 14,414,120	$ 9,918,168
Change from 2nd Interim to 3rd Quarter	$ 1,000,000

2022-23
G. Other Outgo Expenditures	Adopted Budget $ 7,471,066

2022-23 3rd Qtr. Budget

$ 9,371,066

Increase/(Decrease)

$ 1,900,000

Other	Outgo	Expenditures	changed	from $299,879 at Second Interim to $283,611 at Third Quarter, a decrease of $16,268.      The decrease is due to an adjustment to transfers related       to       CART	and       indirect       costs. Expenditures are as follows:

Change from 2nd Interim to 3rd Quarter	$ (16,268)

III. Total General Fund Expenditures

Total General Fund Expenditures changed from $777,931,763	at	Second	Interim	to $652,029,324 at Third Quarter, a decrease of $125,902,439.

2022-23 Adopted Budget

2022-23
3rd Qtr. Budget	Increase/(Decrease)

Change from 2nd Interim to 3rd Quarter	$ (125,902,439)

$ 286,602	$ 283,611	$ (2,991)		2022-23 Adopted Budget

$ 664,850,946

2022-23 3rd Qtr. Budget

$ 652,029,324

Increase/(Decrease)

$ (12,821,622)

8

IV. Fund Balance

Total revenues are $703,512,240 and total expenditures	are	$652,029,324,	at	Third Quarter.	This	results	in	a     surplus	of $51,482,916,        an        operating        deficit	of $7,140,440, and an estimated general reserve percentage of 7.61%.

Beginning Fund Balance, Audited 7/1/22

2022-23 Revenues                              703,512,240 2022-23 Expenditures                      652,029,324

Surplus/(Deficit) (1)

Ending Fund Balance, 6/30/23, Projected

Components of Fund Balance:

$ 166,043,782

	51,482,916

$ 217,526,698

Non-Spendable:

Store’s Inventory Reserve Prepaid Expenditures Revolving Cash Reserve

Restricted:

Learning Recovery

Arts, Music, and Instruction Educator Effectiveness Grant Textbooks (Lottery)
One-time Special Education

Committed:

Stabilization 10% Reserve Site/Department Textbooks Equip/Bus/Vehicle Replace Technology

Subtotal of Components

1,875,705 638,716
144,000

46,328,714 16,365,307 8,254,707 2,935,710
 2,287,252

65,202,332 7,891,217 7,106,750 5,500,000 3,385,347

	2,658,421

	76,171,690

	89,085,646
     167,915,757

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

One-Time Items

COVID Relief Carryover Textbooks
Onetime Special Education Vacancies
Site/Department Carryover State/Federal Grants
Total One-Time (2)

Ongoing Operating Deficit (1 + 2)

$     49,610,941 7.61%

$       8,294,987 1,324,022
(2,002,729) (2,459,876) (2,762,486)
     (61,017,274) $ (58,623,356)

$	(7,140,440)

9

Fund: 01 SubFund: -

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

01 - GENERAL FUND	$685,420,647	$723,289,992	$703,512,240	$18,091,593	($19,777,753)	2.6	(2.7)
	
8010 - 8099 Revenue Limit Sources

8011 - LCFF State Aid - Current Year

801100 - REVENUE LIMIT STATE AID

255,296,391

$255,296,391

259,066,035

$259,066,035

250,231,623

$250,231,623

(5,064,768)

($5,064,768)

(8,834,412)

($8,834,412)

(2.0)	(3.4)

(2.0)	(3.4)

8012 - Education Protection Account State Aid - Current Year

801200 - EDUCATIONAL PROTECTION ACCT.

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

8021 - Homeowners' Exemptions 802100 - RL HOMEOWNERS

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

8041 - Secured Roll Taxes

804100 - RL SECURED ROLL TAXES

8042 - Unsecured Roll Taxes

804200 - RL UNSECURRED ROLL TAXES

8043 - Prior Years' Taxes

804300 - RL PRIOR YRS TAXES

8044 - Supplemental Taxes

804400 - RL SUPPLEMENTAL TAXES

8045 - Education Revenue Augmentation Fund (ERAF)

804500 - RL ERAF

108,249,547 $108,249,547

0 $0

668,648 $668,648

9,231 $9,231

90,559,866 $90,559,866

4,288,403 $4,288,403

153,489 $153,489

1,093,609 $1,093,609

(3,318,313)

($3,318,313)

114,060,817 $114,060,817

0 $0

668,648 $668,648

9,231 $9,231

90,559,866 $90,559,866

4,288,403 $4,288,403

153,489 $153,489

1,093,609 $1,093,609

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

10

114,060,817 $114,060,817

0 $0

657,200 $657,200

0 $0

98,447,879 $98,447,879

4,614,210 $4,614,210

153,350 $153,350

1,180,962 $1,180,962

(3,933,304)

($3,933,304)

5,811,270 $5,811,270

0 $0

(11,448) ($11,448)

(9,231) ($9,231)

7,888,013 $7,888,013

325,807 $325,807

(139) ($139)

87,353 $87,353

(614,991)

($614,991)

0 $0

0 $0

(11,448) ($11,448)

(9,231) ($9,231)

7,888,013 $7,888,013

325,807 $325,807

(139) ($139)

87,353 $87,353

(614,991)

($614,991)

5.4 5.4

N/A N/A

(1.7) (1.7)

(100.0) (100.0)

8.7 8.7

7.6 7.6

(0.1) (0.1)

8.0 8.0

18.5

18.5

0.0 0.0

N/A N/A

(1.7) (1.7)

(100.0) (100.0)

8.7 8.7

7.6 7.6

(0.1) (0.1)

8.0 8.0

18.5

18.5

Fund: 01 SubFund: -

8010 - 8099 Revenue Limit Sources

8047 - Community Redevelopment Funds

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

804700 - RL COMM REDEVL FUNDS

8082 - Other In-Lieu Taxes

808200 - RL OTH IN-LIEU TAXES

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

8091 - LCFF Transfers - Current Year

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

8096 - Transfers to Charter Schools in Lieu of Property Taxes

0                  2,640,141 $0                $2,640,141

0                                  0 $0                               $0

0                                  0 $0                               $0

0                                  0 0                                  0

$0	$0

3,869,611 $3,869,611

0 $0

0 $0

0 0

$0

3,869,611 $3,869,611

0 $0

0 $0

0 0

$0

1,229,470 $1,229,470

0 $0

0 $0

0 0

$0

N/A                     46.6 N/A                     46.6

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

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

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

N/A	N/A

809600 - IN LIEU PROPERTY TAX TRANSFER

8010 - 8099 Revenue Limit Sources

Percent of Total

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

$455,232,685

66.4%

(2,369,382) ($2,369,382)

$466,852,544

64.5%

(2,528,636) ($2,528,636)

$466,753,712

66.3%

(760,450) ($760,450)

$11,521,027

(159,254)                     43.0                       6.7 ($159,254)                     43.0                       6.7

($98,832)	2.5	0.0

11

Fund: 01 SubFund: -

8100 - 8299 Federal Revenue

8181 - Special Education - Entitlement

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

818100 - FED SP ED ENTITLEMENT

8182 - Special Education - Discretionary Grants

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

8281 - FEMA

828100 - FEMA REVENUES

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

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

8290 - All Other Federal Revenue

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

8100 - 8299 Federal Revenue

Percent of Total

7,498,227 $7,498,227

700,159 0

$700,159

0 $0

0 $0

0 $0

0 53,785,620 13,878,686

$67,664,306

$75,862,692

11.1%

7,535,606 $7,535,606

826,921 1,602,032

$2,428,953

0 $0

0 $0

0 $0

0 56,815,053 15,987,167

$72,802,220

$82,766,779

11.4%

7,535,606 $7,535,606

826,921 1,602,032

$2,428,953

0 $0

0 $0

0 $0

0 30,342,780 15,983,108

$46,325,888

$56,290,446

8.0%

37,379 $37,379

126,762 1,602,032

$1,728,794

0 $0

0 $0

0 $0

0 (23,442,840) 2,104,422

($21,338,418)

($19,572,246)

0                       0.5                       0.0 $0                       0.5                       0.0

0                     18.1                       0.0 0                      N/A                       0.0

$0	246.9	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                     N/A                     N/A

0                      N/A                      N/A (26,472,273)                  (43.6)                  (46.6) (4,059)                     15.2                       0.0

($26,476,332)	(31.5)	(36.4)

($26,476,332)	(25.8)	(32.0)

12

Fund: 01 SubFund: -

8300 - 8599 Other State Revenue

8311 - Other State Apportionments - Current Year

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & 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

36,857,452 $36,857,452

0 $0

1,744,958 $1,744,958

9,195,134 0

$9,195,134

0 90,208,169 0

$90,208,169

$138,005,713 20.1%

25,000 $25,000

78,418 28,000 88,560 0
0

$194,978

37,615,809 $37,615,809

0 $0

1,744,958 $1,744,958

9,477,441 0

$9,477,441

968,038 101,643,121 4,843,602

$107,454,761

$156,292,969 21.6%

25,000 $25,000

67,075 28,000 88,560 0
0

$183,635

37,513,383 $37,513,383

0 $0

1,744,958 $1,744,958

9,542,094 343,834

$9,885,928

968,038 106,125,703 4,269,415

$111,363,157

$160,507,426 22.8%

25,000 $25,000

106,100 28,000 43,535 0
0

$177,635

655,931 $655,931

0 $0

0 $0

346,960 343,834

$690,794

968,038 15,917,535 4,269,415

$21,154,988

$22,501,713

0 $0

27,682 0 (45,025) 0
0

($17,343)

(102,426)                       1.8                     (0.3) ($102,426)                       1.8                    (0.3)

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

0                       0.0                       0.0 $0                       0.0                       0.0

64,653                       3.8                       0.7 343,834                      N/A                      N/A

$408,487	7.5	4.3

0	N/A	0.0 4,482,582                     17.6	4.4 (574,187)                      N/A                  (11.9)

$3,908,396	23.5	3.6

$4,214,457	16.3	2.7

0                       0.0                       0.0 $0                       0.0                       0.0

39,025                     35.3                     58.2 0                       0.0                       0.0 (45,025)                  (50.8)                  (50.8) 0                      N/A                      N/A
0	N/A	N/A

($6,000)	(8.9)	(3.3)

13

Fund: 01 SubFund: -

8600 - 8799 Other Local Revenue

8650 - Leases and Rentals

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & 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

3,178,326

$3,178,326

0 $0

2,253,326

$2,253,326

0                       0.0                       0.0 $0                       0.0                       0.0

2,253,326	243.6	243.6

$2,253,326	243.6	243.6

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

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

$6,947,345

0 $0

0 $0

3,631,130 5,655 6,709 5,551 1,510 1,148
0 0 0
2,568,198 713,197

$6,933,098

0 $0

0 $0

3,650,894 5,735 7,119 5,591 1,570 1,148
0 0
2,000 1,696,972 713,197

$6,084,226

0 $0

0 $0

(190,092) 3,935 3,419 5,591 1,570 1,148
0 0
2,000 (690,690) 0

($863,119)

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

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

19,764                     (4.9)                       0.5 80                   218.6                       1.4
410                     92.4                       6.1 40                      N/A                       0.7 60                      N/A                       4.0 0                      N/A                       0.0
0                      N/A                      N/A 0                      N/A                      N/A
2,000                      N/A                      N/A (871,226)                  (28.9)                  (33.9) 0                       0.0                       0.0

($848,872)	(12.4)	(12.2)

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

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

8699 - All Other Local Revenue

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

0 $0

0 0
3,025,720 0

0 $0

0 0
3,873,509 0

0 $0

0 0
4,715,291 0

0 $0

0 0
1,689,571 0

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

0                      N/A                      N/A 0                      N/A                      N/A
841,782                     55.8                     21.7 0                      N/A                      N/A

14

Fund: 01 SubFund: -

8600 - 8799 Other Local Revenue

8699 - All Other Local Revenue

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & 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

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

$5,903,645

1,451,590 $1,451,590

$15,483,557 2.3%

0 $0

836,000 0 0

$836,000

$836,000

0.1%

90,000 145,000 0
3,625 0
138,105 2,226,035 0
1,000 0 0 0 0 0
415,890

$6,893,164

1,357,287 $1,357,287

$16,353,184 2.3%

0 $0

1,024,516 0 0

$1,024,516

$1,024,516

0.1%

90,000 234,601 0 232,636 0 141,666
2,226,035 0
1,000 0 0 0 0 0
444,428

$8,085,655

1,349,296 $1,349,296

$18,936,139 2.7%

0 $0

1,024,516 0 0

$1,024,516

$1,024,516

0.1%

0 89,601 0 232,636 0 141,666 0
0 0 0 0 0 0 0
28,538

$2,182,011

(102,294) ($102,294)

$3,452,581

0 $0

188,516 0 0

$188,516

$188,516

0 89,601 0 229,011 0
3,560 0 0 0 0 0 0 0 0
28,538

$1,192,492

(7,991) ($7,991)

$2,582,955

0 $0

0 0 0

$0

$0

0.0                       0.0 61.8                     61.8 N/A                      N/A N/A                6317.5 N/A                      N/A N/A                       2.6 0.0                       0.0 N/A                      N/A 0.0                       0.0 N/A                      N/A N/A                      N/A N/A                      N/A N/A                      N/A N/A                      N/A 6.9                       6.9

37.0	17.3

(7.0)                     (0.6) (7.0)                    (0.6)

22.3	15.8

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

22.5	0.0 N/A                      N/A N/A                      N/A

22.5	0.0

22.5	0.0

15

Fund: 01 SubFund: -

8930 - 8979 All Other Financing Sources

8972 - Proceeds from Leases

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & 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

898003 - CONTRIBUTION TRANSPORTATION

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                               $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

16

Fund: 01 SubFund: -

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

01 - GENERAL FUND	$664,850,946	$777,931,763	$652,029,324	($12,821,622)	($125,902,439)	(1.9)	(16.2)
	
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

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

$175,525,745

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

$21,123,213

164,415,852 4,408,695 3,426,748 2,055,089
0 8,128,260 85,689 3,378,022 0

$185,898,354

360,531 8,895,918 7,754,085 4,416,644 37,615 158,919 1,200

$21,624,912

171,846,354 4,000,920 3,820,239 2,124,704
0 8,312,224 241,946 3,348,534 0

$193,694,920

361,571 9,244,084 7,754,084 4,485,927 32,615 255,698 1,200

$22,135,179

14,786,546 581,913 1,074,473 717,895
0 605,733 172,524 230,091 0

$18,169,175

24,626 324,768 11,578 518,379 2,960 129,654 0

$1,011,966

7,430,502 (407,775) 393,491 69,615
0 183,964 156,257 (29,488) 0

$7,796,566

1,040 348,166 0 69,283 (5,000) 96,779 0

$510,267

9.4                       4.5 17.0                     (9.2) 39.1                     11.5 51.0                       3.4 N/A                      N/A 7.9                       2.3 248.5                   182.4 7.4                     (0.9) N/A                      N/A

10.4	4.2

7.3                       0.3 3.6                       3.9 0.1                       0.0 13.1                       1.6 10.0                  (13.3) 102.9                     60.9 0.0                       0.0

4.8	2.4

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

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

$16,394,462

6,341,549 268,352 4,403,591 963,688 930,111 5,139,549 0
0

$18,046,839

6,518,933 270,256 4,548,214 996,401 860,218 5,185,381 77,724
0

$18,457,128

843,558 26,046 396,087 95,754 131,606 491,891 77,724 0

$2,062,666

177,384 1,905 144,623 32,713 (69,892) 45,832 77,724 0

$410,289

14.9                       2.8 10.7                       0.7 9.5                       3.3 10.6                       3.4 18.1                     (7.5) 10.5                       0.9 N/A                      N/A N/A                      N/A

12.6	2.3

17

Fund: 01 SubFund: -

1000 - 1999 Certificated Personnel Salaries

1900 - Other Certificated Salaries

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

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

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

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

2100 - Classified Instructional Salaries

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

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

$6,816,634

$219,860,053 33.1%

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

$20,961,161

4,444,513 555,673 4,614,734 2,461,926 16,676 62,992 356,459 29,996
0

$12,542,968

$238,113,073 30.6%

22,381,679 865,491
0 175,901 634,717 4,491
0 0

$24,062,279

4,181,185 513,218 2,669,404 2,517,181 16,676 62,992 362,926 29,996
0

$10,353,576

$244,640,803 37.5%

20,398,560 783,895
0 198,987 693,668 4,573
0 0

$22,079,682

3,057,054 513,218 (734,363) 332,228 16,395 44,485 307,926
0 0

$3,536,943

$24,780,750

474,196 (57,654) 0 36,482 663,425 2,073
0 0

$1,118,522

(263,329)                   271.9                     (5.9) (42,455)                      N/A                     (7.6) (1,945,330)                  (21.6)                  (42.2) 55,255                     15.2                       2.2
0                5827.3                       0.0 0                   240.4                       0.0
6,467	559.9	1.8 0                       0.0	0.0 0                      N/A                      N/A

($2,189,392)	51.9	(17.5)

$6,527,730	11.3	2.7

(1,983,119)                       2.4                     (8.9) (81,596)                     (6.9)                     (9.4)
0                      N/A                      N/A 23,085                     22.4                     13.1 58,951                 2193.7                       9.3 82                     82.9                       1.8
0                      N/A                      N/A 0                      N/A                      N/A

($1,982,597)	5.3	(8.2)

18

Fund: 01 SubFund: -

2000 - 2999 Classified Personnel Salaries

2200 - Classified Support Salaries

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & 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

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

$30,182,850

6,063,844 1,710,150 8,638,774 2,817,172 361,122 4,037,916 50,101 353,555 338,759 1,071,042 4,118,404 131,927 1,546,229 12,350 933,527 74,742
0

$32,259,614

5,785,253 1,726,576 8,688,041 2,806,596 361,122 3,898,292 158,467 356,420 353,194 1,072,961 3,771,479 134,286 1,497,941 12,350 1,109,015 75,534
0

$31,807,526

220,414 142,174 710,224 154,017 31,226 71,340 60,756 25,963 39,512 (5,572) (186,943) 6,400 31,493
0 382,358 (58,685) 0

$1,624,677

(278,591)                       4.0                     (4.6) 16,426                       9.0                       1.0 49,266                       8.9                       0.6 (10,576)                       5.8                     (0.4) 0                       9.5                       0.0 (139,624)                       1.9                     (3.5) 108,366                     62.2                   216.3 2,864                       7.9                       0.8 14,435                     12.6                       4.3 1,919                     (0.5)                       0.2 (346,925)                     (4.7)                     (8.4) 2,360                       5.0                       1.8 (48,288)                       2.1                     (3.1) 0                       0.0                       0.0 175,488                     52.6                     18.8 792                  (43.7)                       1.1
0	N/A	N/A

($452,087)	5.4	(1.4)

2300 - Classified Supervisors' and Administrators' Salaries

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

2400 - Clerical, Technical, and Office Staff Salaries

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

2900 - Other Classified Salaries

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

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

$11,539,111

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

$19,148,895

377,958 1,081,672 97,031

12,245,753 63,000
0 0
133,135

$12,441,888

19,839,661 40,680 474,221 91,425 3,400

$20,449,388

389,281 1,388,780 279,324

19

12,178,308 63,000
0 0
133,135

$12,374,443

19,589,521 29,445 520,210 118,011 3,800

$20,260,987

340,513 1,145,336 246,752

732,277 0 0 0
103,054

$835,331

863,753 20,069 153,208 74,662 400

$1,112,092

(37,445) 63,664 149,721

(67,445) 0 0 0 0

($67,445)

(250,141) (11,235) 45,989 26,585 400

($188,401)

(48,768) (243,444) (32,572)

6.4                     (0.6) 0.0                       0.0 N/A                      N/A N/A                      N/A 342.6                       0.0

7.2	(0.5)

4.6                     (1.3) 214.1                  (27.6) 41.7                       9.7 172.2                     29.1 11.8                     11.8

5.8	(0.9)

(9.9)                  (12.5) 5.9                  (17.5) 154.3                  (11.7)

Fund: 01 SubFund: -

2000 - 2999 Classified Personnel Salaries

2900 - Other Classified Salaries

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

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

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

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

$11,934,089

$93,766,105

14.1%

769,800 3,505,548 592,061 660,487 146,086 5,018,716 25,899 101,226
0

$12,877,207

$102,090,376

13.1%

726,344 3,493,372 549,423 628,857 77,678 5,156,897 28,491 88,751
0

$12,482,412

$99,005,051

15.2%

(126,143) 372,284 63,396 (127,759) (63,937) 260,428 9,730 (15,613) 0

$548,324

$5,238,945

(43,456)                  (14.8)                     (5.6) (12,176)                     11.9                     (0.3) (42,638)                     13.0                     (7.2) (31,630)                  (16.9)                     (4.8) (68,408)                  (45.1)                  (46.8) 138,181                       5.3                       2.8 2,592                     51.9                     10.0 (12,475)                  (15.0)                  (12.3) 0                      N/A                      N/A

($394,795)	4.6	(3.1)

($3,085,325)	5.6	(3.0)

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT 310190 - STRS CERT

64,682,659 790,618

$65,473,276

67,936,862 1,026,867

$68,963,729

72,105,427 915,097

$73,020,524

7,422,768 124,480

$7,547,248

4,168,565 (111,769)

$4,056,795

11.5                       6.1 15.7                  (10.9)

11.5	5.9

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED 310291 - STRS CLASSIFIED

787,841 4,123

$791,964

796,374 6,505

$802,879

827,678 9,664

$837,342

39,837 5,541

$45,378

31,304                       5.1                       3.9 3,159                   134.4                     48.6

$34,463	5.7	4.3

3201 - Public Employees' Retirement System, certificated positions

320100 - PERS CERTIFICATED 320190 - PERS CERTIFICATED

482,738 0

$482,738

550,680 0

$550,680

556,601 195

$556,795

73,863 195

$74,057

5,921                     15.3                       1.1 195                      N/A                      N/A

$6,116	15.3	1.1

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED 320290 - PERS CLASSIFIED

20,264,419 526,120

$20,790,539

21,444,412 602,034

$22,046,447

21,555,169 488,542

$22,043,711

1,290,750 (37,578)

$1,253,172

110,756 (113,492)

($2,736)

6.4                       0.5 (7.1)                  (18.9)

6.0	0.0

20

Fund: 01 SubFund: -

3000 - 3999 Employee Benefits

3301 - OASDI/Medicare/Alternative, certificated positions

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & 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

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

$3,364,349

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

$6,860,742

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

$34,789,589

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

$18,672,254

209,128 3,329,160 4,539 2,872 95,389 3,109

$3,644,197

5,444,265 1,363,894 172,489 219,861 80,844 51,269

$7,332,622

33,236,378 2,173,549 424,342 154,244

$35,988,513

17,996,142 1,191,842 229,290 79,423 227,433

$19,724,130

159,984 3,327,685 1,976 14,103 109,541 33,815

$3,647,104

5,375,623 1,347,227 163,568 200,416 82,808 56,943

$7,226,585

32,464,694 2,105,371 404,849 150,441

$35,125,355

18,254,004 1,184,720 228,080 79,998 225,074

$19,971,876

(45,102) 237,708 (1,955) 12,347 47,504 32,252

$282,755

296,082 59,194 (14,681) 1,240 12,409 11,598

$365,842

666,018 (286,760) (41,302) (2,189)

$335,767

1,400,492 (97,765) (11,491) 2,678 5,708

$1,299,622

(49,144)	(22.0)	(23.5) (1,476)                       7.7                       0.0 (2,563)	(49.7)	(56.5) 11,231                   703.3                   391.0 14,153                     76.6                     14.8 30,707                 2063.0                   987.7

$2,908	8.4	0.1

(68,642)                       5.8                     (1.3) (16,667)                       4.6                     (1.2) (8,921)                     (8.2)                     (5.2) (19,445)                       0.6                     (8.8) 1,964                     17.6                       2.4 5,674                     25.6                     11.1

($106,037)	5.3	(1.4)

(771,683)                       2.1                     (2.3) (68,178)                  (12.0)                     (3.1) (19,493)                     (9.3)                     (4.6) (3,803)                     (1.4)                     (2.5)

($863,157)	1.0	(2.4)

257,862                       8.3                       1.4 (7,122)                     (7.6)                     (0.6) (1,210)                     (4.8)                     (0.5) 575                       3.5                       0.7 (2,359)                       2.6                     (1.0)

$247,746	7.0	1.3

3501 - State Unemployment Insurance, certificated positions

350100 - SUI CERT 350190 - SUI CERT

1,063,124 22,763

$1,085,887

1,177,616 29,119

$1,206,735

1,181,198 33,717

$1,214,916

118,075 10,954

$129,029

3,582                     11.1                       0.3 4,598                     48.1                     15.8

$8,181	11.9	0.7

21

Fund: 01 SubFund: -

3000 - 3999 Employee Benefits

3502 - State Unemployment Insurance, classified positions

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

350200 - SUI CLASS 350290 - SUI CLASS

444,913 26,426

$471,338

523,676 26,628

$550,304

473,462 24,874

$498,337

28,550 (1,551)

$26,998

(50,213) (1,754)

($51,967)

6.4                     (9.6) (5.9)                     (6.6)

5.7	(9.4)

3601 - Workers' Compensation Insurance, certificated positions

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

2,566,269 52,576

$2,618,844

2,767,966 67,374

$2,835,340

2,845,229 79,139

$2,924,368

278,960 26,564

$305,524

77,263                     10.9                       2.8 11,766                     50.5                     17.5

$89,029	11.7	3.1

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

1,060,090 54,395

$1,114,485

8,064,994 $8,064,994

2,605,286 $2,605,286

0 $0

0 0 0

$0

1,131,524 45,436

$1,176,960

7,422,605 $7,422,605

2,433,804 $2,433,804

0 $0

0 0 0

$0

1,134,478 45,095

$1,179,574

7,421,810 $7,421,810

2,467,776 $2,467,776

0 $0

0 0 0

$0

74,388 (9,299)

$65,089

(643,184) ($643,184)

(137,510) ($137,510)

0 $0

0 0 0

$0

2,954                       7.0                       0.3 (340)                  (17.1)                     (0.7)

$2,614	5.8	0.2

(795)                     (8.0)                       0.0 ($795)                    (8.0)                       0.0

33,972                     (5.3)                       1.4 $33,972                    (5.3)                       1.4

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

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

$0	N/A	N/A

22

Fund: 01 SubFund: -

3000 - 3999 Employee Benefits

3901 - Other Benefits, certificated positions

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & 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
855,269 9,715
0 17,460 10,771

$893,214

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

$404,775

$168,484,276 25.3%
72.5%

0 0
919,015 14,186 0 29,019 8,620

$970,839

0 0
303,786 8,495
0 19,839 22,741

$354,861

$176,004,643 22.6%
66.4%

0 0
948,337 9,401
0 32,987 45,024

$1,035,749

0 0
378,840 6,102
0 19,958 26,566

$431,465

$179,603,288 27.5%
80.2%

0 0
93,069 (314) 0 15,527 34,254

$142,536

0 0
23,164 1,133 0 1,448 945

$26,690

$11,119,012

0 0
29,323 (4,784) 0 3,968 36,405

$64,910

0 0
75,054 (2,393) 0
119 3,825

$76,604

$3,598,645

N/A                      N/A N/A                      N/A 10.9                       3.2 (3.2)                  (33.7) N/A                      N/A 88.9                     13.7 318.0                   422.3

16.0	6.7

N/A                      N/A N/A                      N/A 6.5                     24.7 22.8                  (28.2) N/A                      N/A 7.8                       0.6 3.7                     16.8

6.6	21.6

6.6	2.0

4100 - Approved Textbooks and Core Curricula Materials 410000 - TEXTBOOKS

4200 - Books and Other Reference Materials

420000 - OTH BOOKS/LIBRARY 420099 - BOOKS REIMB

4300 - Materials and Supplies

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

5,755,345 $5,755,345

32,056 0

$32,056

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

11,635,150 $11,635,150

158,158 0

$158,158

16,350,224 17,146,803 112,819,543 46,000 762,412

23

7,306,654 $7,306,654

189,085 0

$189,085

18,714,167 2,585,192 1,594,321 46,000 776,997

1,551,309 $1,551,309

157,028 0

$157,028

10,033,841 2,585,192 (91,148,273) 0
383,354

(4,328,496) ($4,328,496)

30,927 0

$30,927

2,363,943 (14,561,612) (111,225,222) 0
14,585

27.0                  (37.2) 27.0                  (37.2)

489.8                     19.6 N/A                      N/A

489.8	19.6

115.6                     14.5 N/A                  (84.9) (98.3)                  (98.6) 0.0                       0.0 97.4                       1.9

Fund: 01 SubFund: -

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

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

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

$112,858,370

349,200 6,302 6,578,892 0
0 9,472 47,257 0 2,900 13,500
141,000 233,194 0
2,353,964 500
0 0
500 425,000 545,000 0 60,000 300,000 15,000 40,000 0 145,496 9,922 421,000 902,000 120,205 262,806
1,162,259 5,204 44,066
0 0

$161,319,622

248,222 6,302 5,664,809 0
0 9,472 50,213 0 2,900 13,500
141,000 233,194 30,000 2,566,964 500
0 0
2,300 440,000 541,500 0 60,000 300,000 15,000 43,500 0 138,359 9,922 421,000 902,000 114,112 285,103
1,162,259 5,204 41,049
0 0

$37,165,061

(100,978) 0 1,156,276 0
0 (528) 50,213 0
0 0
(10,000) 56,586 30,000 515,964 0
0 0
1,100 115,000 146,500 0 10,000 85,000 (10,000) 8,500
0 (97,218) 75 103,200 243,305 (6,093) 15,546 218,424 0 (78,294) 0
0

($75,693,309)

(100,978)                  (28.9)                  (28.9) 0                       0.0                       0.0 (914,083)                     25.6                  (13.9) 0                      N/A                      N/A
0                      N/A                      N/A 0                     (5.3)                       0.0
2,956	N/A	6.3 0	N/A                      N/A 0                       0.0	0.0 0                       0.0	0.0 0                     (6.6)	0.0 0                     32.0	0.0
30,000                      N/A                      N/A 213,000                     25.2                       9.0 0                       0.0                       0.0
0                      N/A                      N/A 0                      N/A                      N/A
1,800                     91.7                   360.0 15,000                     35.4                       3.5 (3,500)                     37.1                     (0.6) 0                      N/A                      N/A
0	20.0	0.0 0	39.5	0.0 0                  (40.0)	0.0
3,500                     24.3                       8.8 0                      N/A                      N/A (7,137)                  (41.3)                     (4.9) 0                       0.8                       0.0
0                     32.5                       0.0 0                     36.9                       0.0
(6,093)                     (5.1)                     (5.1) 22,297                       5.8                       8.5 0                     23.1                       0.0
0                       0.0                       0.0 (3,017)                  (65.6)                     (6.8) 0                      N/A                      N/A
0	N/A	N/A

($124,154,561)	(67.1)	(77.0)

24

Fund: 01 SubFund: -

4000 - 4999 Books and Supplies

4400 - Noncapitalized Equipment

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

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

4700 - Food 470000 - FOOD

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

5100 - Subagreements for Services

510000 - SUBAGREEMENTS FOR SERVICES

5200 - Travel and Conferences

520000 - CONF/TRAVEL

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

5300 - Dues and Memberships

530000 - DUES & MEMBERSHIP 580013 - ASSESSMENT SOFTWARE

5400 - Insurance

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

9,291,967 0 0

$9,291,967

0 $0

$127,937,740 19.2%

4,108,356 $4,108,356

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

$1,586,215

74,876 0

$74,876

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

$2,814,759

10,869,987 0 0

$10,869,987

0 $0

$183,982,917 23.7%

6,800,916 $6,800,916

2,494,272 30,000 266,377 42,135
0

$2,832,784

78,543 45,438

$123,981

1,140,349 2,983,825 38,494 (1,376,916)

$2,785,752

9,986,705 0 0

$9,986,705

81,774 $81,774

$54,729,279 8.4%

6,935,644 $6,935,644

2,318,019 30,000 269,516 42,135
0

$2,659,670

78,678 46,230

$124,908

1,140,349 3,698,985 38,494 (1,376,916)

$3,500,912

694,737 0 0

$694,737

81,774 $81,774

($73,208,460)

2,827,288 $2,827,288

1,017,757 30,000 25,563 135
0

$1,073,455

3,802 46,230

$50,032

0 716,291 0 (30,138)

$686,153

(883,282)	7.5	(8.1) 0                      N/A                      N/A 0                      N/A                      N/A

($883,282)	7.5	(8.1)

81,774                      N/A                      N/A $81,774                     N/A                     N/A

($129,253,637)	(57.2)	(70.3)

134,729                     68.8                       2.0 $134,729                     68.8                       2.0

(176,254)                     78.3                     (7.1) 0                      N/A                       0.0
3,139	10.5	1.2 0                       0.3	0.0 0                      N/A                      N/A

($173,114)	67.7	(6.1)

135                       5.1                       0.2 792                      N/A                       1.7

$927	66.8	0.7

0                       0.0                       0.0 715,160                     24.0                     24.0 0                       0.0                       0.0
0	2.2	0.0

$715,160	24.4	25.7

25

Fund: 01 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5500 - Operations and Housekeeping Services

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & 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

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

$11,208,625

1,796,034 708,700 122,200 2,500 23,000 193,000 8,045,285 1,750,000

$12,640,719

1,806,034 708,700 122,200 2,500 23,000 171,000 8,060,285 1,750,000

$12,643,719

120,000 126,000 25,000 2,500 3,000 (22,000) 655,593 525,000

$1,435,093

10,000	7.1	0.6 0                     21.6	0.0 0                     25.7	0.0 0                      N/A	0.0 0                     15.0	0.0
(22,000)                  (11.4)                  (11.4) 15,000                       8.9                       0.2 0                     42.9                       0.0

$3,000	12.8	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

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

$8,698,179

0 0 0 0 0 0 0 0

3,011,790 3,162,230 410,175 2,860 499,721 205,349 114,700 39,000 56,400 15,000 927,250 25,000 127,200 543,143
0 0 0

$9,139,818

0 0 0 0 0 0 0 0

26

2,919,776 3,159,074 410,615 2,860 500,521 189,719 114,700 39,000 56,400 15,000 975,850 25,000 117,357 461,068
0 0 0

$8,986,939

0 0 0 0 0 0 0 0

(202,274) (17,488) 31,440 (270) 334,580 (17,316) 400
0 0
10,000 175,850 0 34,207 (60,367) 0
0 0

$288,761

0 0 0 0 0 0 0 0

(92,014)                     (6.5)                     (3.1) (3,156)                     (0.6)                     (0.1) 440                       8.3                       0.1
0                     (8.6)                       0.0 800                   201.6                       0.2
(15,631)	(8.4)	(7.6) 0                       0.3                       0.0 0                       0.0                       0.0 0                       0.0                       0.0 0                   200.0                       0.0
48,600                     22.0                       5.2 0                       0.0                       0.0 (9,843)                     41.1                     (7.7) (82,075)                  (11.6)                  (15.1) 0                      N/A                      N/A
0                      N/A                      N/A 0                      N/A                      N/A

($152,879)	3.3	(1.7)

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	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

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & 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 (12,000) (195,000) (89,102) (10,675) (32,150) 0 (22,630) (175) (5,700) (2,770)
0 (25,125) (14,300) 0

($409,627)

0 0 0 0 0 0 0 0 0 0

$0

0 (26,000) (195,000) (86,102) (16,675) (47,150) 0 (27,734) (175) (7,900) (102,770) 0 (30,286) (14,831) 0

($554,623)

0 0 0 0 0 0 0 0 0 0

$0

0 (22,000) (195,000) (86,102) (16,575) (18,108) 0 (20,204) 0
(8,139) (12,625) 0 (29,708) (17,806) 0

($426,267)

0 0 0 0 0 0 0 0 0 0

$0

0 (10,000) 0
3,000 (5,900) 14,042 0 2,426 175 (2,439) (9,855) 0 (4,583) (3,506) 0

($16,640)

0 0 0 0 0 0 0 0 0 0

$0

0 4,000 0
0 100
29,042 0 7,530 175 (239) 90,145 0
578 (2,975) 0

$128,356

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

N/A

N/A 83.3 0.0 (3.4) 55.3 (43.7) N/A (10.7) (100.0) 42.8 355.8 N/A 18.2 24.5 N/A

4.1

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

N/A

N/A (15.4) 0.0 0.0 (0.6) (61.6) N/A (27.1)
(100.0) 3.0 (87.7) N/A (1.9) 20.1 N/A

(23.1)

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

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

538,220 4,410,645 703,105 1,855,558 69,515 34,617 620,825 765,080

27

428,081 4,484,497 707,605 1,856,358 70,131 34,937 512,997 760,758

95,335 465,948 (84,995) 150,800 17,694 4,710 (2,804) 154,643

(110,139) 73,852 4,500 800
616 320
(107,828) (4,322)

28.7                  (20.5) 11.6                       1.7 (10.7)                       0.6 8.8                       0.0 33.7                       0.9 15.6                       0.9 (0.5)                  (17.4) 25.5                     (0.6)

Fund: 01 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & 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

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

$13,515,068

551,646 160,661 240,394 0
0

$952,701

$42,549,152

6.4%

2,942,249 1,000 3,626,027 250,000
0 0 0 0 0 0
1,959,347 0

$17,776,187

586,043 210,399 304,681 0
0

$1,101,123

$52,646,657

6.8%

2,623,599 1,000 2,421,653 280,000
0 0 0 0 0 0
159,347 0

$14,340,961

720,198 184,705 310,715 0
0

$1,215,618

$49,982,105

7.7%

1,317,220 0 (1,046,903) 180,000
0 0 0 0 0 0
(425,754) 0

$825,894

168,552 24,043 70,321 0
0

$262,917

$7,432,953

(318,651) 0
(1,204,374) 30,000
0 0 0 0 0 0
(1,800,000) 0

($3,435,225)

134,155 (25,695) 6,034
0 0

$114,494

($2,664,552)

100.8                  (10.8) 0.0                       0.0 (30.2)                  (33.2) 180.0                     12.0 N/A                      N/A N/A                      N/A N/A                      N/A N/A                      N/A N/A                      N/A N/A                      N/A (72.8)                  (91.9) N/A                      N/A

6.1	(19.3)

30.6                     22.9 15.0                  (12.2) 29.3                       2.0 N/A                      N/A N/A                      N/A

27.6	10.4

17.5	(5.1)

28

Fund: 01 SubFund: -

6000 - 6999 Capital Outlay

6170 - Land Improvements

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & 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

90,000 0 0 0

$90,000

4,022,414 0 0

$4,022,414

383,539 0

$383,539

$4,495,952

0.7%

200,000 0 0 0

$200,000

14,021,643 0 0

$14,021,643

2,201,508 0

$2,201,508

$16,423,152

2.1%

200,000 76,146 0
0

$276,146

11,220,766 0 0

$11,220,766

2,917,209 0

$2,917,209

$14,414,120

2.2%

110,000 76,146 0
0

$186,146

7,198,352 0 0

$7,198,352

2,533,670 0

$2,533,670

$9,918,168

0 76,146 0
0

$76,146

(2,800,878) 0 0

($2,800,878)

715,701 0

$715,701

($2,009,031)

122.2	0.0 N/A                      N/A N/A                      N/A N/A                      N/A

206.8	38.1

179.0	(20.0) N/A                      N/A N/A                      N/A

179.0	(20.0)

660.6                     32.5 N/A                      N/A

660.6	32.5

220.6	(12.2)

29

Fund: 01 SubFund: -

7000 - 7499 Other Outgo

7130 - State Special Schools

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & 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

1,425,946 $1,425,946

0 $0

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

11,943 $11,943

419,547 $419,547

$286,602

0.0%

20,000 $20,000

1,516,771 $1,516,771

0 $0

(1,668,382) ($1,668,382)

11,943 $11,943

419,547 $419,547

$299,879

0.0%

20,000 $20,000

1,524,424 $1,524,424

0 $0

(1,692,303) ($1,692,303)

11,943 $11,943

419,547 $419,547

$283,611

0.0%

0 $0

98,478 $98,478

0 $0

(101,469) ($101,469)

0 $0

0 $0

($2,991)

0                       0.0                       0.0 $0                       0.0                       0.0

7,653                       6.9                       0.5 $7,653                       6.9                       0.5

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

(23,921)                       6.4                       1.4 ($23,921)                       6.4                       1.4

0                       0.0                       0.0 $0                       0.0                       0.0

0                       0.0                       0.0 $0                       0.0                       0.0

($16,268)	(1.0)	(5.4)

30

Fund: 01 SubFund: -

7600 - 7629 Interfund Transfers Out

7611 - From General Fund to Child Development Fund

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

761101 - TRANSFER TO CHILD DEVELOPMENT

7612 - Between General Fund and Special Reserve Fund

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

7619 - Other Authorized Interfund Transfers Out

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

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

8980 - Contributions from Unrestricted Revenues

898000 - CONTRIB FR UNRESTRICTED REV 898002 - CONTRIB FOR LCAP

8980 - 8999 Contributions

Percent of Total

0 $0

0 2,937,211

$2,937,211

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

$4,533,855

$7,471,066 1.1%

0 0

$0

$0

0.0%

0 $0

0 2,937,211

$2,937,211

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

$5,433,855

$8,371,066 1.1%

0 0

$0

$0

0.0%

0 $0

0 2,937,211

$2,937,211

846,880 886,975 0
0 0 0 0
4,700,000

$6,433,855

$9,371,066 1.4%

0 0

$0

$0

0.0%

0 $0

0 0

$0

0 0 0 0 0 0 0
1,900,000

$1,900,000

$1,900,000

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 0                      N/A                      N/A 0                      N/A                      N/A 0                      N/A                      N/A 0                      N/A                      N/A 0                      N/A                      N/A
1,000,000	67.9	27.0

$1,000,000	41.9	18.4

$1,000,000	25.4	11.9

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

$0	N/A	N/A

$0	N/A	N/A

31

Summary of Revisions

2022-2023 Charter School Fund Budget

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

I. 2022-23 Charter School Revenues

B. Federal Revenues

Federal Revenues changed from $146,214 at Second Interim to $124,084 at Third Quarter, a decrease of $22,130.

A. Local Control Funding Formula (LCFF)
Change from 2nd Interim to 3rd Quarter	$ (22,130)

LCFF changed from $10,140,047 at Second Interim to $9,920,672 at Third Quarter, a decrease of $219,375. The change is due to a minor decrease in the ADA projection. An ADA projection of 850 was used for the Second Interim Budget.	At Third Quarter the ADA projection has been decreased by 15 based on year-to-date attendance projected through the Second Period Attendance (P-2), resulting in a projection of 835 ADA for this fiscal year.

Change from 2nd Interim to 3rd Quarter	$ (219,375)

2022-23	2022-23

Adopted Budget	3rd Qtr. Budget	Increase/(Decrease)

$ 6,386,201	$ 9,920,672	$ 3,534,471

2022-23	2022-23

Adopted Budget	3rd Qtr. Budget	Increase/(Decrease)

$ -0-	$ 124,084	$ 124,084

C. State Revenues

State Revenues changed from $1,560,947 at Second Interim to $1,462,376 at Third Quarter, a decrease of $98,571. The change is due to an increase to Lottery revenues due to a prior fiscal year adjustment, offset by a reduction in anticipated	Arts,	Music	and	Instructional Materials Block Grant funding. The Governor has announced a potential 35% reduction to the previously released apportionment amounts.

32

Item
Lottery Revenues
Arts, Music & Instructional Materials Change from 2nd Interim to 3rd Quarter

Budget Adjustment $     79,302
 (177,873) $ (98,571)

Change from 2nd Interim to 3rd Quarter

2022-23                           2022-23 Adopted Budget           3rd Qtr. Budget

$ (341,676)

Increase/(Decrease)

2022-23 Adopted Budget

$ 154,926

2022-23 3rd Qtr. Budget

$ 1,462,376

$ 6,659,027	$ 11,623,432	$ 4,964,405 Increase/(Decrease)

$ 1,307,450

II. 2022-23CharterSchool Fund Expenditures

D. Local Revenues

Local Revenues changed from $117,900 at Second Interim to $116,300 at Third Quarter, a decrease of $1,600.

Change from 2nd Interim to 3rd Quarter	$ (1,600)

2022-23	2022-23
Adopted Budget	3rd Qtr. Budget	Increase/(Decrease)

A. Certificated Personnel Salaries

Certificated Personnel Salaries changed from $5,196,605 at Second Interim to $4,922,730 at Third Quarter, a decrease of $273,875. This change is due to the implementation of the market study offset by other adjustments in projections from the previous reporting period, primarily for stipends allocated to staff due to reduction in anticipated need.

$ 117,900	$ 116,300	$ (1,600)

E. Total Charter School Revenues

Total Charter School Revenues changed from $11,965,108 at Second Interim to $11,623,432 at Third Quarter, a decrease of $341,676.

Item

Teacher Salaries

Pupil Support and Other Salaries Other Certificated Salaries Stipends
Change from 2nd Interim to 3rd Quarter

2022-23                            2022-23 Adopted Budget            3rd Qtr. Budget

Budget Adjustment $ 158,000
85,594 (95,450) (422,019)
$ (273,875)

Increase/(Decrease)

$ 3,440,802	$ 4,922,730	$ 1,481,928

33

B. Classified Personnel Salaries

Classified Personnel Salaries changed from $457,582 at Second Interim to $458,460 at Third Quarter, an increase of $878. The change is due to the implementation of the market study of $63,374 offset by reductions in estimated staffing costs.

Item

STRS Retirement PERS Retirement
Health & Welfare Benefits Other

Change from 2nd Interim to 3rd Quarter

2022-23                            2022-23 Adopted Budget            3rd Qtr. Budget

Budget Adjustment $     11,380
3,549 (24,624)
	6,678

$     (3,017)

Increase/(Decrease)

$ 1,831,999	$ 2,063,256	$ 231,257

Item

Instructional Salaries Clerical and Other Salaries

Change from 2nd Interim to 3rd Quarter

2022-23                            2022-23 Adopted Budget            3rd Qtr. Budget

$ 780,909	$ 458,460

C. Employee Benefits

Budget Adjustment $	(270)
	1,148

$	878

Increase/(Decrease)

$	(322,449)

D. Books, Supplies and Other Materials

Books Supplies and Other Materials changed from $2,075,157 at Second Interim to $465,147 at Third Quarter, a decrease of $1,610,010. This decrease is primarily due to the plan to spend one-time funds, received this year, in the subsequent fiscal year.

Employee Benefits changed from $2,066,273 at Second Interim to $2,063,256 at Third Quarter, a decrease of $3,017. This change was due to the previously mentioned salary adjustments, offset.

Item	Budget Adjustment Materials and supplies                                              $ (1,600,010) Noncapitalized equipment                                      	(10,000)
Change from 2nd Interim to 3rd Quarter	$ (1,610,010)

2022-23	2022-23
Adopted Budget	3rd Qtr. Budget	Increase/(Decrease)

$ 489,765	$ 465,147	$ (24,618)

34

E. Contracted Services and Other

Operating Expenditures	Change from 2nd Interim to 3rd Quarter	$     -0-

Contracted	Services	and	Other	Operating Expenditures	changed	from	$390,150	at Second Interim to $409,385 at Third Quarter, an increase of $19,235.       This increase is primarily due to increases in projected software license expenditures.

Item	Budget Adjustment Professional services                                                      $     22,607 Communications and other                                        	(3,372)
Change from 2nd Interim to 3rd Quarter	$     19,235

2022-23	2022-23
Adopted Budget	3rd Qtr. Budget	Increase/(Decrease)

2022-23	2022-23

Adopted Budget	3rd Qtr. Budget	Increase/(Decrease)

$ -0-	$ 30,000	$ 30,000

G. Other Outgo Expenditures

Other	Outgo	Expenditures	changed	from $224,234 at Second Interim to $198,909 at Third Quarter, a decrease of $25,325. This was due to changes in expenditures applicable to indirect cost charges.

$ 457,791	$ 409,385	$ (48,406)	Change from 2nd Interim to 3rd Quarter	$ (25,325)

F. Capital Outlay

Capital Outlay Expenditures are unchanged from the Second Interim totaling $30,000 at Third Quarter.

2022-23 Adopted Budget

$ 134,480

2022-23

3rd Qtr. Budget

$ 198,909

Increase/(Decrease)

$ 64,429

35

H. Total Charter School Fund Expenditures

Total Charter School Fund Expenditures changed from $10,440,001 at Second Interim to $ 8,547,887 at Third Quarter, a decrease of $1,892,114.

Beginning Fund Balance, Audited 7/1/22

2022-23 Revenues                       11,623,432 2022-23 Expenditures                 8,547,887

Surplus/(Deficit) (1)

$ 8,189,352

     3,075,545

Ending Fund Balance, 6/30/23, Projected	$11,264,897 Change from 2nd Interim to 3rd Quarter	$ (1,892,114)
Restricted:

2022-23 Adopted Budget

2022-23
3rd Qtr. Budget	Increase/(Decrease)

Learning Recovery Block Grant

Arts, Music & Instructional Materials

$	692,372

341,140

$ 7,135,746	$ 8,547,887	$ 1,412,141	Other State Grants Total Restricted:

	117,559

$1,151,071

Assigned:

III.	Charter School Fund Balance	Capital Improvements	$ 9,686,432

Total revenues are $11,623,432 and total expenditures are $ 8,547,887 at Third Quarter, resulting in a surplus of $3,075,545.	The projected ending fund balance for the 2022-23 fiscal year is:

General Reserve 6/30/23

General Reserve as a % of Expenditures

One-Time Cost Items: Revenues
Grant Carryover

Building and Improvements

$	427,394

5.0%

$ (1,223,881) 253,540
30,000

Total One-Time Costs (3)	$	(940,341)

Ongoing Operating Surplus (1-2+3)	$ 2,135,204 

36

Fund: 09 SubFund: -

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

09 - CHARTER SCHOOLS	$6,659,027	$11,965,108	$11,623,432	$4,964,405	($341,676)	74.6	(2.9)
	
8010 - 8099 Revenue Limit Sources

8011 - LCFF State Aid - Current Year

801100 - REVENUE LIMIT STATE AID

3,126,805

$3,126,805

6,171,957

$6,171,957

6,000,282

$6,000,282

2,873,477

$2,873,477

(171,675)

($171,675)

91.9	(2.8)

91.9	(2.8)

8012 - Education Protection Account State Aid - Current Year

801200 - EDUCATIONAL PROTECTION ACCT.	1,733,966

$1,733,966

2,703,032

$2,703,032

2,655,332

$2,655,332

921,366

$921,366

(47,700)

($47,700)

53.1	(1.8)

53.1	(1.8)

8015 - Charter Schools General Purpose Entitlement - State Aid

801500 - RL CHARTER SCHOOL APPORT                                                   0 $0

8019 - LCFF/Revenue Limit State Aid - Prior Years

801900 - RL ST AID PRIOR YEAR                                                                 0 $0

8091 - LCFF Transfers - Current Year

809100 - RL TRANSFER - CHARTER	0

$0

8096 - Transfers to Charter Schools in Lieu of Property Taxes

0 $0

(22,535) ($22,535)

0

$0

0 $0

(22,535) ($22,535)

0

$0

0 $0

(22,535) ($22,535)

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

809600 - IN LIEU PROPERTY TAX TRANSFER

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

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

8290 - All Other Federal Revenue 829000 - FED OTH REV

8100 - 8299 Federal Revenue

Percent of Total

1,525,430 $1,525,430

0 $0

$6,386,201 95.9%

0 $0

$0

0.0%

1,287,593 $1,287,593

0 $0

$10,140,047 84.7%

146,214 $146,214

$146,214

1.2%

1,287,593 $1,287,593

0 $0

$9,920,672 85.4%

124,084 $124,084

$124,084

1.1%

(237,837) ($237,837)

0 $0

$3,534,471

124,084 $124,084

$124,084

0                  (15.6)                       0.0 $0                  (15.6)                       0.0

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

($219,375)	55.3	(2.2)

(22,130)                      N/A                  (15.1) ($22,130)                     N/A                  (15.1)

($22,130)	N/A	(15.1)

37

Fund: 09 SubFund: -

8300 - 8599 Other State Revenue

8550 - Mandated Cost Reimbursements

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & 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

23,370 $23,370

131,556 0

$131,556

0 0

$0

$154,926 2.3%

110,000

$110,000

31,802 $31,802

201,450 (74,059)

$127,391

1,401,754 0

$1,401,754

$1,560,947 13.0%

110,000

$110,000

31,802 $31,802

280,752 (74,059)

$206,693

1,223,881 0

$1,223,881

$1,462,376 12.6%

110,000

$110,000

8,432 $8,432

149,196 (74,059)

$75,137

1,223,881 0

$1,223,881

$1,307,450

0

$0

0 $0

79,302 0

$79,302

(177,873) 0

($177,873)

($98,571)

0

$0

36.1                       0.0 36.1                       0.0

113.4                     39.4 N/A                       0.0

57.1	62.3

N/A                  (12.7) N/A                      N/A

N/A	(12.7)

843.9	(6.3)

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

7,900 $7,900

$117,900

1.8%

0 $0

7,900 $7,900

$117,900

1.0%

0 $0

6,300 $6,300

$116,300

1.0%

0 $0

(1,600) ($1,600)

($1,600)

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

(1,600)                  (20.3)                  (20.3) ($1,600)                  (20.3)                  (20.3)

($1,600)	(1.4)	(1.4)

38

Fund: 09 SubFund: -

8980 - 8999 Contributions

8980 - Contributions from Unrestricted Revenues

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & 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: -

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

09 - CHARTER SCHOOLS	$7,135,746	$10,440,001	$8,547,887	$1,412,141	($1,892,114)	19.8	(18.1)
	
1000 - 1999 Certificated Personnel Salaries

1100 - Certificated Teachers' Salaries

110001 - TEACHER SAL

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

1200 - Certificated Pupil Support Salaries

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

2,476,530 86,553 1,500 135,702
0

$2,700,285

0 575,977 0
0 13,291 165

$589,433

3,618,506 215,524 2,386 524,436
0

$4,360,852

31,246 404,470 56,757 0 18,366 177

$511,016

3,776,506 116,645 1,815 102,417
0

$3,997,383

34,236 422,329 124,369 0 17,033 0

$597,967

1,299,976 30,092 315 (33,285) 0

$1,297,098

34,236 (153,648) 124,369 0
3,742 (165)

$8,534

158,000 (98,879) (571) (422,019) 0

($363,469)

2,990 17,859 67,612 0 (1,333) (177)

$86,951

52.5 34.8 21.0 (24.5) N/A

48.0

N/A (26.7) N/A N/A 28.2 (100.0)

1.4

4.4 (45.9) (23.9) (80.5) N/A

(8.3)

9.6 4.4 119.1 N/A (7.3)
(100.0)

17.0

1300 - Certificated Supervisors' and Administrators' Salaries

130001 - PRINCIPAL SAL

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

1900 - Other Certificated Salaries

190003 - TRANSITION COORDINATORS 190040 - OTH CERT HOURLY

1000 - 1999 Certificated Personnel Salaries

Percent of Total

113,124 0 37,960 0

$151,084

0 0

$0

$3,440,802

48.2%

130,426 0 40,669 36,249

$207,344

117,393 0

$117,393

$5,196,605

49.8%

132,632 0 40,617 37,294

$210,543

116,837 0

$116,837

$4,922,730

57.6%

19,508 0 2,657 37,294

$59,459

116,837 0

$116,837

$1,481,928

2,206 0 (52) 1,045

$3,199

(556) 0

($556)

($273,875)

17.2                       1.7 N/A                      N/A 7.0                     (0.1) N/A                       2.9

39.4	1.5

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

N/A	(0.5)

43.1	(5.3)

40

Fund: 09 SubFund: -

2000 - 2999 Classified Personnel Salaries

2100 - Classified Instructional Salaries

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & 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

376,113 0
733

$376,846

0 $0

232,357 0 14,813 1,784

$248,954

0 155,109 0
0 0 0 0

$155,109

$780,909

10.9%

124,166 1,757 783

$126,706

0 $0

250,194 0
855 5,931

$256,980

0 73,896 0
0 0 0 0

$73,896

$457,582

4.4%

126,320 116
0

$126,436

0 $0

254,826 0 0 0

$254,826

0 77,198 0
0 0 0 0

$77,198

$458,460

5.4%

(249,793) 116
(733)

($250,410)

0 $0

22,469 0 (14,813) (1,784)

$5,872

0 (77,911) 0
0 0 0 0

($77,911)

($322,449)

2,154 (1,641) (783)

($270)

0 $0

4,632 0 (855)
(5,931)

($2,154)

0 3,302 0
0 0 0 0

$3,302

$878

(66.4) N/A (100.0)

(66.4)

N/A N/A

9.7 N/A (100.0) (100.0)

2.4

N/A (50.2) N/A N/A N/A N/A N/A

(50.2)

(41.3)

1.7 (93.4) (100.0)

(0.2)

N/A N/A

1.9 N/A (100.0) (100.0)

(0.8)

N/A 4.5 N/A N/A N/A N/A N/A

4.5

0.2

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT 310190 - STRS CERT

597,832 3,279

$601,111

774,845 3,672

$778,517

786,328 3,569

$789,897

188,496 290

$188,786

11,483 (103)

$11,380

31.5                       1.5 8.8                     (2.8)

31.4	1.5

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED	3,821

$3,821

0	0	(3,821)

$0	$0	($3,821)

0	(100.0)	N/A

$0	(100.0)	N/A

41

Fund: 09 SubFund: -

3000 - 3999 Employee Benefits

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

3201 - Public Employees' Retirement System, certificated positions

320100 - PERS CERTIFICATED	22,633

$22,633

24,188

$24,188

25,465	2,832

$25,465	$2,832

1,277	12.5	5.3

$1,277	12.5	5.3

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED 320290 - PERS CLASSIFIED

3301 - OASDI/Medicare/Alternative, certificated positions

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

330192 - SUPPLEMENTAL RETIREMENT CERT

3302 - OASDI/Medicare/Alternative, classified positions

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

330292 - SUPPLEMENTAL RETIREMENT CLASS

3401 - Health & Welfare Benefits, certificated positions

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

3402 - Health & Welfare Benefits, classified positions

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

157,593 153

$157,746

5,525 47,733 0
0 259 0

$53,517

38,494 9,609 0
171 48 0

$48,322

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

$533,449

163,402 12,298 2,288 659

113,702 314

$114,016

5,911 60,078 0
0 831 20

$66,840

27,821 6,507 0
122 37 0

$34,487

610,451 39,154 7,550 2,686

$659,841

121,458 7,984 1,537 470

116,261 27

$116,288

6,223 61,186 0
0 814 6

$68,229

28,446 6,653 0
7 2 0

$35,108

587,711 37,638 7,262 2,631

$635,242

121,458 7,927 1,530 470

(41,332) (126)

($41,458)

698 13,453 0
0 555 6

$14,712

(10,048) (2,956) 0
(164) (46) 0

($13,214)

100,177 944 418 254

$101,793

(41,944) (4,371) (758) (189)

2,559                  (26.2)                       2.3 (287)                  (82.4)                  (91.4)

$2,272	(26.3)	2.0

312                     12.6                       5.3 1,108                     28.2                       1.8 0                      N/A                      N/A
0	N/A	N/A (17)                   214.3                     (2.0) (14)	N/A                  (70.0)

$1,389	27.5	2.1

625                  (26.1)                       2.2 146                  (30.8)                       2.2 0                      N/A                      N/A (115)                  (95.9)                  (94.3) (35)                  (95.8)                  (94.6) 0                      N/A                      N/A

$621	(27.3)	1.8

(22,740)                     20.5                     (3.7) (1,516)                       2.6                     (3.9) (288)                       6.1                     (3.8) (55)                     10.7                     (2.0)

($24,599)	19.1	(3.7)

0                  (25.7)                       0.0 (57)                  (35.5)                     (0.7) (7)                  (33.1)                     (0.5) 0                  (28.7)                       0.0

42

Fund: 09 SubFund: -

3000 - 3999 Employee Benefits

3402 - Health & Welfare Benefits, classified positions

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

340216 - DIS CLASS	2,633

$181,280

1,529

$132,978

1,568

$132,953

(1,065)

($48,327)

39	(40.4)	2.6

($25)	(26.7)	0.0

3501 - State Unemployment Insurance, certificated positions

350100 - SUI CERT 350190 - SUI CERT

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS 350290 - SUI CLASS

16,125 80

$16,205

3,311 5

$3,316

20,699 288

$20,987

2,241 13

$2,254

21,087 282

$21,369

2,293 1

$2,294

4,962 202

$5,164

(1,018) (4)

($1,022)

388                     30.8                       1.9 (6)                   252.5                     (2.1)

$382	31.9	1.8

52                  (30.7)                       2.3 (12)                  (80.0)                  (92.3)

$40	(30.8)	1.8

3601 - Workers' Compensation Insurance, certificated positions

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

3602 - Workers' Compensation Insurance, classified positions

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

3701 - OPEB, Allocated, certificated positions

370100 - RETIREE BENEFITS CERT

38,587 215

$38,802

7,947 14

$7,961

128,412

49,827 687

$50,514

5,377 15

$5,392

143,164

50,609 675

$51,284

5,500 1

$5,501

146,027

12,022 460

$12,482

(2,447) (13)

($2,460)

17,615

782                     31.2                       1.6 (12)                   214.0                     (1.7)

$770	32.2	1.5

123                  (30.8)                       2.3 (14)                  (92.9)                  (93.3)

$109	(30.9)	2.0

2,863	13.7	2.0

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

$128,412

19,523 $19,523

12,863 254
72 27

$13,216

$143,164

13,760 $13,760

16,609 299 230 389

$17,527

$146,027

13,951 $13,951

16,873 324 226 391

$17,814

$17,615

(5,572) ($5,572)

4,010 70 154 364

$4,598

$2,863	13.7	2.0

191                  (28.5)                       1.4 $191                  (28.5)                       1.4

264                     31.2                       1.6 25                     27.6                       8.4 (4)                   213.9                     (1.7) 2                1348.1                       0.5

$287	34.8	1.6

43

Fund: 09 SubFund: -

3000 - 3999 Employee Benefits

3902 - Other Benefits, classified positions

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & 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

2,650 0
13 22

$2,685

$1,831,999 25.7% 84.8%

4,200 $4,200

117,972 0 0
5,998 37,920

$161,890

323,675 $323,675

$489,765 6.9%

19,810 1,058

$20,868

1,792 0
10 6

$1,808

$2,066,273 19.8% 74.0%

4,200 $4,200

74,232 180,648 1,424,084 6,998 41,520

$1,727,482

343,475 $343,475

$2,075,157 19.9%

0 1,472

$1,472

1,833 0 1 0

$1,834

$2,063,256 24.1% 87.1%

4,200 $4,200

73,464 0 0
7,998 46,010

$127,472

333,475 $333,475

$465,147 5.4%

1,500 1,238

$2,738

(817) 0 (12) (22)

($851)

$231,257

0 $0

(44,508) 0 0
2,000 8,090

($34,418)

9,800 $9,800

($24,618)

(18,310) 180

($18,130)

41 0 (9) (6)

$26

($3,017)

0 $0

(768) (180,648) (1,424,084) 1,000 4,490

($1,600,010)

(10,000) ($10,000)

($1,610,010)

1,500 (234)

$1,266

(30.8) N/A (92.3) (100.0)

(31.7)

12.6

0.0 0.0

(37.7) N/A N/A 33.3 21.3

(21.3)

3.0 3.0

(5.0)

(92.4) 17.0

(86.9)

2.3 N/A (90.0) (100.0)

1.4

(0.1)

0.0 0.0

(1.0) (100.0) (100.0) 14.3 10.8

(92.6)

(2.9) (2.9)

(77.6)

N/A (15.9)

86.0

44

Fund: 09 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5300 - Dues and Memberships

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

530000 - DUES & MEMBERSHIP

5500 - Operations and Housekeeping Services

550030 - WATER/SEWER 550080 - PG&E

1,970 $1,970

3,000 30,000

$33,000

1,970 $1,970

3,000 30,000

$33,000

1,970 $1,970

3,000 30,600

$33,600

0                                  0                       0.0                       0.0 $0                               $0                       0.0                       0.0

0                                  0                       0.0                       0.0 600                             600                       2.0                       2.0

$600	$600	1.8	1.8

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

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

5710 - Transfers of Direct Costs

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

5750 - Transfers of Direct Costs - Interfund

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

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

$56,417

0 0 0

$0

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

$5,050

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

$56,449

0 0 0

$0

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

$5,050

1,219                                  0 1,132                               32 0                                  0 1,600                                  0 0                                  0 52,498                                  0

$56,449	$32

0	0 0	0 0	0

$0	$0

0                                  0 0                                  0 75                                  0
1,400                                  0 2,300                                  0 0                          (175)
725                                  0 320                                  0 65                               10

$4,885	($165)

0	0.0 0	2.9 0                      N/A 0	0.0 0                      N/A 0	0.0

$0	0.1

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

$0	N/A

0	N/A 0	N/A 0                       0.0 0                       0.0 0                       0.0
(175)	(100.0) 0                       0.0 0                       0.0
10	18.2

($165)	(3.3)

0.0 0.0 N/A 0.0 N/A 0.0

0.0

N/A N/A N/A

N/A

N/A N/A 0.0 0.0 0.0
(100.0) 0.0 0.0
18.2

(3.3)

5800 - Professional/Consulting Services and Operating Expenditures

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

0                                  0                                  0                                  0 12,500                        12,500                        12,675                             175

0                      N/A                      N/A 175                       1.4                       1.4

45

Fund: 09 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

5800 - Professional/Consulting Services and Operating Expenditures

580006 - ADVERTISING

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

5900 - Communications

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

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

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

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

7310 - Transfers of Indirect Costs

731010 - DIRECT SUP/INDIRECT COST

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

7000 - 7499 Other Outgo

Percent of Total

30,000 1,022 4,300 289,100 0

$336,922

223 541 2,800

$3,564

$457,791 6.4%

0 $0

$0 0.0%

0 $0

134,480 $134,480

$134,480

1.9%

30,000 1,022 4,300 235,036 0

$282,858

3,727 5,624 0

$9,351

$390,150 3.7%

30,000 $30,000

$30,000 0.3%

0 $0

224,234 $224,234

$224,234

2.1%

30,000 1,022 4,900 256,868 0

$305,465

2,737 541 1,000

$4,278

$409,385 4.8%

30,000 $30,000

$30,000 0.4%

0 $0

198,909 $198,909

$198,909

2.3%

0 0
600 (32,232) 0

($31,457)

2,514 0 (1,800)

$714

($48,406)

30,000 $30,000

$30,000

0 $0

64,429 $64,429

$64,429

0                       0.0                       0.0 0                       0.0                       0.0
600                     14.0                     14.0 21,832                  (11.1)                       9.3 0                      N/A                      N/A

$22,607	(9.3)	8.0

(990)                 1127.4                  (26.6) (5,083)                       0.0                  (90.4) 1,000                  (64.3)                      N/A

($5,073)	20.0	(54.3)

$19,235	(10.6)	4.9

0                      N/A                       0.0 $0                     N/A                       0.0

$0	N/A	0.0

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

(25,325)                     47.9                  (11.3) ($25,325)                     47.9                  (11.3)

($25,325)	47.9	(11.3)

46

Fund: 09 SubFund: -

7600 - 7629 Interfund Transfers Out

7619 - Other Authorized Interfund Transfers Out

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

761911 - TRANSFER TO DEV FEES II

761914 - TRANSFER TO SPEC RES/CAP PROJ

7600 - 7629 Interfund Transfers Out

Percent of Total

0                                  0                                  0                                  0 0                                  0                                  0                                  0

$0	$0	$0	$0

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

$0	N/A	N/A

$0	N/A	N/A

47

Summary of Revisions 2022-2023 Adult Fund Budget

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

I. 2022-23 Adult Fund Revenues

A. Federal Revenues

Federal Revenues changed from $1,046,824 at Second Interim to $1,048,224 at Third Quarter, an increase of $1,400. The increase is due to additional funding awarded to the WIOA grant.

C. Local Revenues

Local Revenues changed from $1,570,050 at Second Interim to $1,635,550 at Third Quarter, an increase of $65,500. The increase is primarily due to additional students and classes in the CTE Nursing program.

Change from 2nd Interim to 3rd Quarter	$ 65,500

Change from 2nd Interim to 3rd Quarter	$ 1,400		2022-23 Adopted Budget

2022-23
3rd Qtr. Budget	Increase/(Decrease)

2022-23 Adopted Budget

$ 1,020,000

2022-23 3rd Qtr. Budget

$ 1,048,224

$ 1,525,050	$ 1,635,550	$ 110,500 Increase/(Decrease)

$ 28,224

B. State Revenues

State Revenues are unchanged	at	Third Quarter.

D. Other Transfers In

Other Transfers In are unchanged at Third Quarter.

Change from 2nd Interim to 3rd Quarter	$ -0-

Change from 2nd Interim to 3rd Quarter	$ 0

2022-23 Adopted Budget

$ 2,832,466

2022-23 3rd Qtr. Budget

$ 2,860,258

Increase/(Decrease)

$ 27,792

48

2022-23 Adopted Budget

$ 846,880

2022-23 3rd Qtr. Budget

$ 846,880

Increase/(Decrease)

$ -0-

E. Total Adult Fund Revenues

Total Adult Fund Revenues changed from $6,324,012	at	Second	Interim	to $6,390,912 at Third Quarter, an increase of $66,900.

Change from 2nd Interim to 3rd Quarter	$ 66,900

B. Classified Personnel Salaries

Classified Personnel Salaries changed from $1,634,039 at Second Interim to $1,603,942 at Third Quarter, a decrease of $30,097.	The decrease is primarily due to an Instructional Assistant position and a Clerical Specialist position remaining unfilled. This is a one-time savings to the fund.

2022-23 Adopted Budget

$ 6,224,396

2022-23 3rd Qtr. Budget

$ 6,390,912

Increase/(Decrease)

$ 166,516	Change from 2nd Interim to 3rd Quarter	$ (30,097)

2022-23 Adopted Budget

II. 2022-23 Adult Fund Expenditures	$ 1,520,991

2022-23 3rd Qtr. Budget

$ 1,603,942

Increase/(Decrease)

$ 82,951

A. Certificated Personnel Salaries

Certificated Personnel Salaries changed from $2,295,328 at Second Interim to $2,230,104 at Third Quarter, a decrease of $65,224.	The decrease is primarily due to the Academic Summer School start date moving from June to July 2023.	Expenditures will post in the upcoming fiscal year.

C. Employee Benefits

Employee Benefits changed from $1,815,671 at Second Interim to $1,746,672 at Third Quarter, a decrease of $68,999. The decrease is directly related	to	the	adjustments	made	to	the certificated and classified salaries.

Change from 2nd Interim to 3rd Quarter	$ (65,224)	Change from 2nd Interim to 3rd Quarter	$ (68,999)

2022-23 Adopted Budget

$ 2,089,570

2022-23 3rd Qtr. Budget

$ 2,230,104

Increase/(Decrease)

$ 140,534

2022-23 Adopted Budget

$ 1,738,857

2022-23 3rd Qtr. Budget

$ 1,746,672

Increase/(Decrease)

$ 7,814

49

D. Books, Supplies and Other Materials

Books, Supplies and Other Materials changed from $359,578 at Second Interim to $401,078 at Third Quarter, an increase of $41,500. The increase is primarily due to additional textbook stock for the bookstore and the purchase of new mannequins for the CTE Nursing program.

Item

ATI Testing Fees

Postage for Catalog mailing

Change from 2nd Interim to 3rd Quarter

2022-23                           2022-23 Adopted Budget            3rd Qtr. Budget

$ 708,834	$ 732,102

Budget Adjustment $       6,843
      39,106 $     45,949

Increase/(Decrease)

$ 23,267

Change from 2nd Interim to 3rd Quarter	$ 41,500	F. Capital Outlay

2022-23 Adopted Budget

$ 429,660

2022-23 3rd Qtr. Budget

$ 401,078

Increase/(Decrease)

$ (28,582)

Capital Outlay expenditures are unchanged at Third Quarter.

Change from 2nd Interim to 3rd Quarter	$ -0-

E. Contracted Services and Other Operating Expenditures

Contracted	Services	and	Other	Operating Expenditures	changed	from	$686,153	at Second Interim to $732,102 at Third Quarter, an increase of $ 45,949.       The increase is primarily      due      to      increased      Assessment Technologies Institute (ATI) testing fees for the nursing program and postage costs for the catalog mailing.

2022-23 Adopted Budget

$ 0

2022-23 3rd Qtr. Budget

$ 30,000

Increase/(Decrease)

$ 30,000

50

G. Other Outgo Expenditures	III. Fund Balance

Other Outgo Expenditures are Third Quarter.

Change from 2nd Interim to 3rd Quarter

unchanged at

$ -0-

Total	revenues	are	$6,390,912	and	total expenditures are $6,871,514 at Third Quarter, a deficit of $480,602.	The projected fund balance for the 2022-23 fiscal year is as follows:

2022-23 Adopted Budget

2022-23
3rd Qtr. Budget	Increase/(Decrease)

Beginning Fund Balance Audited 7/1/22	$ 3,278,278

$ 126,108	$ 127,616	$ 1,508	2022-23 Revenues 2022-23 Expenditures

6,390,912 6,871,514

H. Total Adult Fund Expenditures

Total Adult Fund Expenditures changed from $6,948,385 at Second Interim to $6,871,514 at Third Quarter, a decrease of $76,871.

Surplus/(Deficit)

Ending Fund Balance, 6/30/23, Projected

Components of Fund Balance:

Non-spendable:
Book Store Inventory Revolving Fund

	(480,602)

$ 2,797,676

47,014 3,500

Assigned fund Balance:
Change from 2nd Interim to 3rd Quarter	$ (76,871)	Capital Improvements	2,200,000

2022-23 Adopted Budget

$ 6,614,021

2022-23 3rd Qtr. Budget

$ 6,871,514

Increase/(Decrease)

$	257,493

Unassigned Fund Balance:

General Reserve Percentage

One-time Items: Vacancies Capital Outlay
Total One-time Items

$ 347,162

8%

$     (42,179)
	30,000 $     (12,179)

Ongoing Operating Deficit	$ (492,781)

51

Fund: 11 SubFund: -

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

11 - ADULT EDUCATION FUND	$6,224,396	$6,324,012	$6,390,912	$166,516	$66,900	2.7	1.1
	
8100 - 8299 Federal Revenue

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

8290 - All Other Federal Revenue 829000 - FED OTH REV

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

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

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

8590 - All Other State Revenue

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

8300 - 8599 Other State Revenue

Percent of Total

0 $0

1,020,000 $1,020,000

$1,020,000 16.4%

0 $0

0 $0

0 2,832,466 0

$2,832,466

$2,832,466

45.5%

0 $0

1,046,824 $1,046,824

$1,046,824 16.6%

0 $0

0 $0

0 2,860,258 0

$2,860,258

$2,860,258

45.2%

0 $0

1,048,224 $1,048,224

$1,048,224 16.4%

0 $0

0 $0

0 2,860,258 0

$2,860,258

$2,860,258

44.8%

0 $0

28,224 $28,224

$28,224

0 $0

0 $0

0 27,792 0

$27,792

$27,792

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

1,400                       2.8                       0.1 $1,400                       2.8                       0.1

$1,400	2.8	0.1

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

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

0	N/A	N/A 0                       1.0                       0.0 0	N/A	N/A

$0	1.0	0.0

$0	1.0	0.0

52

Fund: 11 SubFund: -

8600 - 8799 Other Local Revenue

8660 - Interest

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & 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

1,093,000 $1,093,000

0 $0

302,050 100,000

$402,050

$1,525,050 24.5%

846,880 $846,880

$846,880 13.6%

0 $0

$0

0.0%

0 $0

1,128,000 $1,128,000

0 $0

312,050 100,000

$412,050

$1,570,050 24.8%

846,880 $846,880

$846,880 13.4%

0 $0

$0

0.0%

0 $0

1,188,000 $1,188,000

0 $0

317,550 100,000

$417,550

$1,635,550 25.6%

846,880 $846,880

$846,880 13.3%

0 $0

$0

0.0%

0 $0

95,000 $95,000

0 $0

15,500 0

$15,500

$110,500

0 $0

$0

0 $0

$0

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

60,000                       8.7                       5.3 $60,000                       8.7                       5.3

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

5,500                       5.1                       1.8 0                       0.0                       0.0

$5,500	3.9	1.3

$65,500	7.2	4.2

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: -

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

11 - ADULT EDUCATION FUND	$6,614,021	$6,948,385	$6,871,514	$257,493	($76,871)	3.9	(1.1)
	
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

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

$1,391,748

259,166

$259,166

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

$1,557,950

274,316

$274,316

765,725 592,575 89,129 20,869 3,300

$1,471,598

282,980

$282,980

49,601 67,875 (47,495) 9,869
0

$79,850

23,814

$23,814

(106,948)                       6.9                  (12.3) 30,417                     12.9                       5.4 (19,487)                  (34.8)                  (17.9) 9,667                     89.7                     86.3
0	0.0	0.0

($86,351)	5.7	(5.5)

8,664	9.2	3.2

$8,664	9.2	3.2

1300 - Certificated Supervisors' and Administrators' Salaries

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

1900 - Other Certificated Salaries

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

1000 - 1999 Certificated Personnel Salaries

Percent of Total

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

$360,515

53,726 8,250 16,165 0

$78,141

$2,089,570

31.6%

138,493 105,044 118,728 18,234 0
0

$380,499

53,726 8,250 20,588 0

$82,564

$2,295,328

33.0%

140,588 112,181 121,958 18,235 0
0

$392,962

53,726 8,250 20,588 0

$82,564

$2,230,104

32.5%

11,155 9,101 10,997 1,194 0
0

$32,447

0 0
4,423 0

$4,423

$140,534

2,095 7,137 3,230 1
0 0

$12,463

0 0 0 0

$0

($65,224)

8.6                       1.5 8.8                       6.8 9.9                       2.7 7.0                       0.0 N/A                      N/A N/A                      N/A

9.0	3.3

0.0                       0.0 0.0                       0.0 27.4                       0.0 N/A                      N/A

5.7	0.0

6.7	(2.8)

54

Fund: 11 SubFund: -

2000 - 2999 Classified Personnel Salaries

2100 - Classified Instructional Salaries

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & 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

29,620 5,118 0

$34,738

80,793 0 0

$80,793

238,365 $238,365

988,995 12,400 8,600
0

$1,009,995

0 0
7,100 0 0
150,000

$157,100

$1,520,991

23.0%

72,660 5,118 2,000

$79,778

87,463 0 0

$87,463

258,311 $258,311

996,901 12,807 10,400 0

$1,020,107

400 0
7,100 880
0 180,000

$188,380

$1,634,039

23.5%

54,341 0 2,000

$56,341

89,931 0 0

$89,931

258,434 $258,434

986,150 14,307 10,400 0

$1,010,856

400 0
7,100 880
0 180,000

$188,380

$1,603,942

23.3%

24,721 (5,118) 2,000

$21,603

9,138 0 0

$9,138

20,069 $20,069

(2,845) 1,907 1,800 0

$862

400 0 0
880 0
30,000

$31,280

$82,951

(18,319) (5,118) 0

($23,437)

2,468 0 0

$2,468

123 $123

(10,751) 1,500
0 0

($9,251)

0 0 0 0 0 0

$0

($30,097)

83.5 (100.0) N/A

62.2

11.3 N/A N/A

11.3

8.4 8.4

(0.3) 15.4 20.9 N/A

0.1

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

19.9

5.5

(25.2) (100.0) 0.0

(29.4)

2.8 N/A N/A

2.8

0.0 0.0

(1.1) 11.7 0.0 N/A

(0.9)

0.0 N/A 0.0 0.0 N/A 0.0

0.0

(1.8)

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT 310190 - STRS CERT

378,082 3,579

$381,661

406,038 4,637

$410,675

55

381,413 4,637

$386,050

3,331                     (24,625) 1,058                                  0

$4,389	($24,625)

0.9                     (6.1) 29.6                       0.0

1.2	(6.0)

Fund: 11 SubFund: -

3000 - 3999 Employee Benefits

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED 310291 - STRS CLASSIFIED

21,540 0

$21,540

19,813 0

$19,813

19,813 0

$19,813

(1,727) 0

($1,727)

0                     (8.0)                       0.0 0                      N/A                      N/A

$0	(8.0)	0.0

3201 - Public Employees' Retirement System, certificated positions

320100 - PERS CERTIFICATED 320190 - PERS CERTIFICATED

8,905                        17,977 0                                  0

$8,905	$17,977

14,532 0

$14,532

5,627                       (3,445) 0                                  0

$5,627	($3,445)

63.2                  (19.2) N/A                      N/A

63.2	(19.2)

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

346,964 0

$346,964

6,411 27,037 0
345 277 40

$34,111

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

$106,524

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

$345,896

346,441 1,623

$348,064

8,579 30,496 65
364 416 40

$39,960

92,396 23,209 4,961 409 330 350

$121,655

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

$362,532

339,198 1,623

$340,820

13,238 28,299 250 364 415
40

$42,606

90,250 22,825 4,961 409 330 350

$119,124

315,186 20,917 4,017 1,553

$341,674

(7,766) 1,623

($6,143)

6,827 1,262 250 19 138
0

$8,495

9,848 964 700 409 330 350

$12,600

(756) (2,862) (418) (187)

($4,222)

(7,244)                     (2.2)                     (2.1) 0                      N/A                       0.0

($7,244)	(1.8)	(2.1)

4,659                   106.5                     54.3 (2,196)                       4.7                     (7.2) 185                      N/A                   284.6
0                       5.4                       0.0 (2)                     49.7                     (0.4) 0                       0.0                       0.0

$2,646	24.9	6.6

(2,146)                     12.2                     (2.3) (384)                       4.4                     (1.7)
0	16.4	0.0 0                      N/A	0.0 0                      N/A	0.0 0                      N/A	0.0

($2,531)	11.8	(2.1)

(19,198)                     (0.2)                     (5.7) (1,328)                  (12.0)                     (6.0) (256)                     (9.4)                     (6.0) (77)                  (10.7)                     (4.7)

($20,858)	(1.2)	(5.8)

56

Fund: 11 SubFund: -

3000 - 3999 Employee Benefits

3402 - Health & Welfare Benefits, classified positions

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & 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 6,010

$284,623

260,985 17,759 3,389 1,180 5,257

$288,570

261,247 17,831 3,397 1,180 5,236

$288,892

6,585 (1,344) (188) (11) (774)

$4,269

262                       2.6                       0.1 72                     (7.0)                       0.4 8                     (5.2)                       0.2
0                     (0.9)                       0.0 (21)                  (12.9)                     (0.4)

$322	1.5	0.1

3501 - State Unemployment Insurance, certificated positions

350100 - SUI CERT 350190 - SUI CERT

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS 350290 - SUI CLASS

10,223 117

$10,339

7,916 0

$7,916

10,974 144

$11,118

8,630 97

$8,727

10,525 144

$10,669

8,281 121

$8,403

302                          (449) 27                                  0

$329	($449)

365                          (349) 121                               24

$487	($325)

3.0                     (4.1) 23.3                       0.0

3.2	(4.0)

4.6                     (4.0) N/A                     24.7

6.1	(3.7)

3601 - Workers' Compensation Insurance, certificated positions

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

3602 - Workers' Compensation Insurance, classified positions

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

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

3702 - OPEB, Allocated, classified positions

370200 - RETIREE BENEFIT CLASSIFIED

24,567 390

$24,956

18,081 0

$18,081

80,555 $80,555

52,267

$52,267

26,332 447

$26,779

19,226 178

$19,405

78,045 $78,045

46,258

$46,258

25,175 447

$25,623

19,088 198

$19,286

70,804 $70,804

42,503

$42,503

609 58

$666

1,007 198

$1,205

(9,751) ($9,751)

(9,764)

($9,764)

(1,157)                       2.5                     (4.4) 0                     14.8                       0.0

($1,157)	2.7	(4.3)

(138)                       5.6                     (0.7) 20                      N/A                     11.2

($118)	6.7	(0.6)

(7,241)                  (12.1)                     (9.3) ($7,241)                  (12.1)                    (9.3)

(3,755)	(18.7)	(8.1)

($3,755)	(18.7)	(8.1)

57

Fund: 11 SubFund: -

3000 - 3999 Employee Benefits

3901 - Other Benefits, certificated positions

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & 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

8,184 0 0
96 163

$8,443

6,077 0 0 0 0

$6,077

$1,738,857 26.3%
80.9%

8,753 0 0
116 165

$9,034

6,379 422
0 103 156

$7,059

$1,815,671 26.1%
82.7%

8,437 0 0
116 165

$8,718

6,475 422
0 103 156

$7,155

$1,746,672 25.4%
81.2%

253	(316) 0                                  0 0                                  0
20                                  0 2                                  0

$275	($316)

399                               96 422                                  0 0                                  0 103                                  0 156                                  0

$1,079	$96

$7,814	($68,999)

3.1                     (3.6) N/A                      N/A N/A                      N/A 20.9                       0.0 1.2                       0.0

3.3	(3.5)

6.6	1.5 N/A	0.0 N/A                      N/A N/A	0.0 N/A	0.0

17.7	1.4

0.4	(3.8)

58

Fund: 11 SubFund: -

4000 - 4999 Books and Supplies

4100 - Approved Textbooks and Core Curricula Materials

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

410000 - TEXTBOOKS

410001 - BOOKSTORE INV ADJ

4300 - Materials and Supplies

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

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

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

5200 - Travel and Conferences

520000 - CONF/TRAVEL

520010 - FIXED MILEAGE ALLOWANCE

5300 - Dues and Memberships 530000 - DUES & MEMBERSHIP

5500 - Operations and Housekeeping Services

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

80,000 0

$80,000

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

$233,102

116,558 $116,558

$429,660 6.5%

34,949 475

$35,424

5,595 $5,595

6,500 900 83,302

$90,702

84,100 0

$84,100

59,944 105,900 8,329 56,531 0
0 10,000

$240,703

34,775 $34,775

$359,578 5.2%

40,084 530

$40,614

5,280 $5,280

6,500 900 81,802

$89,202

108,100 0

$108,100

63,646 105,900 8,329 56,531 0
0 10,000

$244,405

48,573 $48,573

$401,078 5.8%

40,084 530

$40,614

5,280 $5,280

6,500 900 81,802

$89,202

28,100 0

$28,100

21,696 1,900 2,315 (14,608) 0
0 0

$11,303

(67,985) ($67,985)

($28,582)

5,135 55

$5,190

(315) ($315)

0 0
(1,500)

($1,500)

24,000                     35.1                     28.5 0                      N/A                      N/A

$24,000	35.1	28.5

3,702	51.7	6.2 0                       1.8	0.0 0	38.5	0.0 0                  (20.5)	0.0 0                      N/A                      N/A 0                      N/A                      N/A 0                       0.0	0.0

$3,702	4.8	1.5

13,798                  (58.3)                     39.7 $13,798                  (58.3)                     39.7

$41,500	(6.7)	11.5

0                     14.7                       0.0 0                     11.6                       0.0

$0	14.7	0.0

0                     (5.6)                       0.0 $0                    (5.6)                       0.0

0	0.0	0.0 0	0.0	0.0 0                     (1.8)	0.0

$0	(1.7)	0.0

59

Fund: 11 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & 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 575005 - DIRECT COST CUSTODIAL INTERFUN 575010 - DIRECT COST/MTCE INTERFUND 575020 - DIRECT COST/TRANSP INTERFUND 575030 - DIRECT COST/FOOD SVC INTERFUND 575040 - DIRECT COST/GAD/INTERF
575060 - DIRECT COST/TECH INTERFUND 575070 - DIRECT COST/TCH CTR INTERFUND 575080 - INTER-FUND DIRECT COST FUEL 575081 - DIRECT COST/MET PAC INTERFUND

0 0
5,198 0 1,000 500 3,000

$9,698

0 $0

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

$5,050

0 0
5,198 0 1,000 2,700 4,500

$13,398

0 $0

0 3,000 (3,000) 100 3,950 0
404 0 561 300 0

$5,315

0 0
5,198 0 1,000 2,700 4,500

$13,398

0 $0

0 3,000 (3,000) 0 3,406 0 1,036 0
573 300 0

$5,315

0 0 0 0 0
2,200 1,500

$3,700

0 $0

0 0
(3,000) 2,900 (544)
0 736 0 173 0
0

$265

0	N/A 0	N/A 0                       0.0 0	N/A 0                       0.0 0                   440.0 0                     50.0

$0	38.2

0                      N/A $0                     N/A

0	N/A 0                       0.0 0	N/A
(100)                (100.0) (544)                  (13.8) 0                      N/A 632                   245.4 0                      N/A
12	43.3 0                       0.0 0                      N/A

$0	5.2

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

0.0

N/A N/A

N/A 0.0 0.0
(100.0) (13.8) N/A 156.6 N/A 2.1
0.0 N/A

0.0

5800 - Professional/Consulting Services and Operating Expenditures

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

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

$525,742

151,539 272,404 1,000 16,200 272 19,500 37,390

$498,305

151,539 279,247 1,000 16,200 272 19,500 37,390

$505,148

1,539 (18,953) 0
0 272
5,000 (8,452)

($20,594)

0                       1.0                       0.0 6,843                     (6.4)                       2.5 0                       0.0                       0.0
0	0.0	0.0 0                      N/A	0.0 0                     34.5	0.0 0                  (18.4)	0.0

$6,843	(3.9)	1.4

60

Fund: 11 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5900 - Communications

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

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

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

6170 - Land Improvements

617000 - LAND IMPROVEMENTS

6200 - Buildings and Improvements of Buildings

620000 - BLDG/IMPRV OF BLDG 620006 - CONSTRUCTION

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

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

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

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

7600 - 7629 Interfund Transfers Out

Percent of Total

2,257 2,117 32,250

$36,624

$708,834 10.7%

0 $0

0 0

$0

$0 0.0%

126,108 $126,108

$126,108 1.9%

0 $0

$0

0.0%

3,427 2,117 28,495

$34,039

$686,153 9.9%

0 $0

30,000 0

$30,000

$30,000 0.4%

127,616 $127,616

$127,616 1.8%

0 $0

$0

0.0%

3,427 2,117 67,601

$73,145

$732,102 10.7%

0 $0

30,000 0

$30,000

$30,000 0.4%

127,616 $127,616

$127,616 1.9%

0 $0

$0

0.0%

1,170 0 35,352

$36,522

$23,267

0 $0

30,000 0

$30,000

$30,000

1,508 $1,508

$1,508

0 $0

$0

0 0
39,106

$39,106

$45,949

0 $0

0 0

$0

$0

0 $0

$0

0 $0

$0

51.8                       0.0 0.0                       0.0 109.6                   137.2

99.7	114.9

3.3	6.7

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

N/A                       0.0 N/A                      N/A

N/A	0.0

N/A	0.0

1.2                       0.0 1.2                       0.0

1.2	0.0

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

N/A	N/A

61

Summary of Revisions

2022-2023 Child Development Fund Budget

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

I. 2022-23 Child Development Revenues

A. State Revenues

C. Local Revenues

Local Revenues changed from $5,392,318 at Second Interim to $5,514,875 at Third Quarter, an increase of $122,557. The increase is the net result of refunds being issued to families for Campus Club payments due to additional sites transitioning to a no fee, state funded ELO-P.

State Revenues changed from $26,656,478 at Second Interim to $26,671,466 at Third Quarter, an increase of $14,988. The increase was to align the revenue budget with the most up to date apportionment letter from the State for the Expanded Learning Opportunities Program (ELO-P).

Change from 2nd Interim to 3rd Quarter

2022-23                            2022-23 Adopted Budget             3rd Qtr. Budget

$ 5,876,660	$ 5,514,875

$ 122,557

Increase/(Decrease)

$ (361,785)

Change from 2nd Interim to 3rd Quarter	$ 14,988	D. Total Child Development Fund Revenues

2022-23 Adopted Budget

$ 12,548,889

2022-23 3rd Qtr. Budget

$ 26,671,466

Increase/(Decrease)

$ 14,122,577

Total Child Development Fund Revenues changed from $32,048,796 at Second Interim to $32,186,341 at Third Quarter, an increase of $137,545.

Change from 2nd Interim to 3rd Quarter	$	137,545

2022-23 Adopted Budget

$ 18,425,549

2022-23 3rd Qtr. Budget

$ 32,186,341

Increase/(Decrease)

$ 13,760,792

62

II. 2022-23 Child Development Expenditures

A. Certificated Personnel Salaries

Certificated Personnel Salaries changed from $3,475,480 at Second Interim to $3,455,587 at Third Quarter, a decrease of $19,893.	The decrease is due to a position (Coordinator) being inadvertently overbudgeted in ELO-P.     There was an increase in hourly and substitute staff utilizing one-time funding, American Rescue Plan Act (ARPA). Nurse salaries increased due to the District’s Market Study implementation.

Item	Budget Adjustment Teacher Hourly and Subs (ARPA)                       $	37,919 Nurse (CSPP)                                                                           2,078 Coordinator (ELO-P)                                                        (59,890)
Change from 2nd Interim to 3rd Quarter	$     (19,893)

2022-23	2022-23

Adopted Budget	3rd Qtr. Budget	Increase/(Decrease)

$ 2,561,017	$ 3,455,587	$ 894,570

B. Classified Personnel Salaries

Classified Personnel Salaries changed from $5,784,883 at Second Interim to $6,908,468 at	Third	Quarter,	an	increase	of $1,123,584. The increase is due to additional staffing (hourly & subs) utilizing one-time funding, American Rescue Plan Act (ARPA). ELO-P increased hourly & subs to cover absent employees’ position. Campus Club and ELO-P increased their classified Instructor and Lead Instructor positions based on current needs. Classified Supervisors and Business Support increased because of the District’s Market Study implementation and the additional hiring of a Supervisor for ELO-P.

Item	Budget Adjustment Instructors and Leads
Salary                                                                             $         688,897 Hourly/Subs                                                                          147,604 Classified Supervisor                                                            268,590 Classified Business Support                                                  18,493 Change from 2nd Interim to 3rd Quarter            $     1,123,584

2022-23 Adopted Budget

2022-23
3rd Qtr. Budget	Increase/(Decrease)

$ 6,710,493	$ 6,908,468	$	197,975

63

C. Employee Benefits

Employee Benefits changed from $3,014,427 at Second Interim to $3,314,391 at Third Quarter, an increase of $299,963. The increase is due to Campus	Club	and	ELO-P	having	more employees who work over the PERS threshold, four hours per day, than projected at Second Interim. Other benefit budgets were adjusted due to previously mentioned salary budget adjustments.

Item	Budget Adjustment Noncapitalized Equipment                                          $ 100,000 Materials & Supplies                                                          (63,723)
Change from 2nd Interim to 3rd Quarter	$     36,277

2022-23	2022-23

Adopted Budget	3rd Qtr. Budget	Increase/(Decrease)

$ 4,757,537	$ 2,371,601	$ (2,385,937)

E. Contracted Services and Other Operating Expenditures

Item

Other Benefits PERS
Change from 2nd Interim to 3rd Quarter

2022-23                            2022-23 Adopted Budget            3rd Qtr. Budget

$ 2,583,575	$ 3,314,391

Budget Adjustment $ 151,712
 148,251 $ 299,963

Increase/(Decrease)

$ 730,815

Contracted	Services	and	Other	Operating Expenditures changed from $1,696,682 at Second Interim to $1,434,497 at Third Quarter, a decrease of $262,185. The decrease is due to a lower need for travel, contract services, direct costs (graphic arts & trip costs), offset by a higher need for noncapitalized improvements in ELO-P due to needed repairs.

D. Books, Supplies and Other Materials

Books, Supplies and Other Materials changed from	$2,335,324	at	Second	Interim	to $2,371,601 at Third Quarter, an increase of $36,277. The increase is primarily due to the moving of instructional supplies budget into noncapitalized improvements for the ELO-P.

Item

Noncapitalized Improvements Conference & Travel
Direct Costs

Other Contracted Services

Change from 2nd Interim to 3rd Quarter

2022-23                            2022-23 Adopted Budget            3rd Qtr. Budget

Budget Adjustment $      86,252
(38,132) (117,050)
		(193,255) $      (262,185)

Increase/(Decrease)

$ 781,194	$ 1,434,497	$ 653,304

64

F. Capital Outlay

Capital Outlay expenditures changed from $1,289,000 at Second Interim to $1,668,240 at Third Quarter, an increase of $379,240.	The increase is due to planned installations of portables.

H. Total Child Development Fund Expenditures

Total Child Development Fund Expenditures changed from $18,410,249, at Second Interim to $19,976,362 at Third Quarter, an increase of $1,566,083.

Change from 2nd Interim to 3rd Quarter	$ 379,240	Change from 2nd Interim to 3rd Quarter	$ 1,566,083

2022-23 Adopted Budget

$ 100,000

2022-23 3rd Qtr. Budget

$ 1,668,240

Increase/(Decrease)

$ 1,568,240

2022-23 Adopted Budget

$ 18,369,129

2022-23 3rd Qtr. Budget

$ 19,976,362

Increase/(Decrease)

$ 1,607,234

G. Other Outgo Expenditures

Other	Outgo	Expenditures	changed	from $814,483 at Second Interim to $823,579 at Third Quarter, an increase of $9,096.

Change from 2nd Interim to 3rd Quarter	$ 9,096

2022-23 Adopted Budget

$ 875,313

2022-23 3rd Qtr. Budget

$ 823,579

Increase/(Decrease)

$ (51,734)

65

III. Fund Balance

Total revenues are $32,186,341 and total expenditures are $19,976,362 at Third Quarter. An important item to note is that ELO-P is still being developed and rolled out to school sites when feasible, meaning facilities and staffing are sufficient to run the program. The noted operating surplus is assuming ELO-P has been rolled out and the apportionment is fully expended. Also, of note is as ELO-P is expanded there will be an impact to campus club program revenues. In fact, Campus Club as we know it may completely transition into ELO-P at some point.	The projected fund balance for the 2022-23 fiscal year is:

Beginning Fund Balance, Audited 7/1/22

2022-23 Revenues                $ 32,186,341 2022-23 Expenditures         $ 19,976,362

Surplus/(Deficit) (1)

Ending Fund Balance, 6/30/23, Projected

Components of Fund Balance Restricted:
ELO-P

Preschool Reserve

Assigned:

Private Pay Preschool Subtotal of Components

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

One-time Items in 2022-23:
One-Time COVID relief Stipend Excess Campus Club Revenues Excess ELO-P Revenues
Total One-Time (2)

$ 8,274,655

$     12,209,979

$     20,484,634

$	18,351,728

 139,183

               229,524 $      18,720,435

$         1,764,199 8.83%

$          357,000 (1,294,943)
  (11,263,601) $ (12,201,544)

Ongoing Operating Surplus (1+2)	$	8,435

66

Fund: 12 SubFund: -

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

12 - CHILD DEVELOPMENT FUND	$18,425,549	$32,048,796	$32,186,341	$13,760,792	$137,545	74.7	0.4
	
8100 - 8299 Federal Revenue

8290 - All Other Federal Revenue 829000 - FED OTH REV

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

8590 - All Other State Revenue

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

8300 - 8599 Other State Revenue

Percent of Total

0 $0

$0 0.0%

0 12,548,889 0

$12,548,889

$12,548,889

68.1%

0 $0

$0 0.0%

0 26,656,478 0

$26,656,478

$26,656,478

83.2%

0 $0

$0 0.0%

0 26,671,466 0

$26,671,466

$26,671,466

82.9%

0 $0

$0

0 14,122,577 0

$14,122,577

$14,122,577

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

$0	N/A	N/A

0                      N/A                      N/A 14,988                   112.5                       0.1 0                      N/A                      N/A

$14,988	112.5	0.1

$14,988	112.5	0.1

67

Fund: 12 SubFund: -

8600 - 8799 Other Local Revenue

8660 - Interest

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

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

8673 - Child Development Parent Fees

0                     130,115 $0                   $130,115

0	0

$0	$0

130,115 $130,115

0

$0

130,115                      N/A                      N/A $130,115                     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

194,789 $194,789

5,681,871 $5,681,871

0 0

$0

$5,876,660 31.9%

0 $0

0 $0

$0

0.0%

44,928 $44,928

5,347,390 $5,347,390

0 0

$0

$5,392,318 16.8%

0 $0

0 $0

$0

0.0%

37,370 $37,370

5,347,390 $5,347,390

0 0

$0

$5,514,875 17.1%

0 $0

0 $0

$0

0.0%

(157,419) ($157,419)

(334,481) ($334,481)

0 0

$0

($361,785)

0 $0

0 $0

$0

(7,558)                  (80.8)                  (16.8) ($7,558)                  (80.8)                  (16.8)

0                     (5.9)                       0.0 $0                    (5.9)                       0.0

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

$0	N/A	N/A

$122,557	(6.2)	2.3

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

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

$0	N/A	N/A

68

Fund: 12 SubFund: -

8930 - 8979 All Other Financing Sources

8979 - All Other Financing Sources

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & 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: -

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

12 - CHILD DEVELOPMENT FUND	$18,369,129	$18,410,279	$19,976,362	$1,607,234	$1,566,083	8.7	8.5
	
1000 - 1999 Certificated Personnel Salaries

1100 - Certificated Teachers' Salaries

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

1200 - Certificated Pupil Support Salaries

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

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

$2,032,273

0 107,549 12,000 0

$119,549

1,326,173 720,523 256,973 112,984 16,756

$2,433,409

83,390 74,738 13,025 0

$171,153

1,326,173 720,523 278,003 129,874 16,756

$2,471,329

83,390 76,816 13,025 0

$173,230

(605,955) 693,178 278,003 63,374 10,456

$439,056

83,390 (30,733) 1,025
0

$53,681

0                  (31.4)                       0.0 0                2535.0                       0.0
21,029                      N/A                       8.2 16,890                     95.3                     14.9 0                   166.0                       0.0

$37,919	21.6	1.6

0                      N/A                       0.0 2,078                  (28.6)                       2.8 0                       8.5                       0.0
0	N/A	N/A

$2,078	44.9	1.2

1300 - Certificated Supervisors' and Administrators' Salaries

130002 - COORDINATOR SAL 130008 - DIST ADM SAL

1000 - 1999 Certificated Personnel Salaries

Percent of Total

76,830 332,365

$409,195

$2,561,017

13.9%

190,312 680,606

$870,918

$3,475,480

18.9%

120,002 691,026

$811,028

$3,455,587

17.3%

43,172 358,661

$401,833

$894,570

(70,310) 10,420

($59,890)

($19,893)

56.2                  (36.9) 107.9                       1.5

98.2	(6.9)

34.9	(0.6)

70

Fund: 12 SubFund: -

2000 - 2999 Classified Personnel Salaries

2100 - Classified Instructional Salaries

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

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

2200 - Classified Support Salaries

220050 - CLASS SUPPORT SUB 220070 - CLASS SUPPORT OT

2300 - Classified Supervisors' and Administrators' Salaries

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

2400 - Clerical, Technical, and Office Staff Salaries

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

2900 - Other Classified Salaries

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

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

$4,593,485

0 500

$500

339,904 0

$339,904

465,107 0
6,577 200 720

$472,604

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

$1,304,000

$6,710,493

36.5%

4,107,171 259,255 194,812
0

$4,561,238

0 0

$0

404,285 0

$404,285

620,085 26,496 7,254
0 680

$654,515

93 0
2,000 162,753

$164,846

$5,784,883

31.4%

4,796,069 333,857 267,814
0

$5,397,739

0 0

$0

671,639 1,235

$672,874

656,384 6,496 7,784
0 680

$671,344

1,757 0 2,000
162,753

$166,510

$6,908,468

34.6%

289,584 332,857 181,814 0

$804,254

0 (500)

($500)

331,735 1,235

$332,971

191,277 6,496 1,207 (200) (40)

$198,740

757 (1,000) 0
(1,137,247)

($1,137,490)

$197,975

688,897 74,602 73,002 0

$836,502

0 0

$0

267,355 1,235

$268,590

36,299 (20,000) 530
0 0

$16,829

1,664 0 0 0

$1,664

$1,123,584

6.4                     16.8 33285.7                     28.8 211.4                     37.5 N/A                      N/A

17.5	18.3

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

(100.0)	N/A

97.6                     66.1 N/A                      N/A

98.0	66.4

41.1                       5.9 N/A                  (75.5) 18.3                       7.3 (100.0)                      N/A (5.6)                       0.0

42.1	2.6

75.7                 1786.1 (100.0)                      N/A 0.0                       0.0 (87.5)                       0.0

(87.2)	1.0

3.0	19.4

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT 310190 - STRS CERT

367,071 3,207

$370,278

486,401 18,835

$505,237

71

487,885 21,377

$509,262

120,814 18,171

$138,985

1,484                     32.9                       0.3 2,542                   566.7                     13.5

$4,026	37.5	0.8

Fund: 12 SubFund: -

3000 - 3999 Employee Benefits

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED 310291 - STRS CLASSIFIED

77,147 0

$77,147

59,287 10,144

$69,431

59,856 10,615

$70,471

(17,291) 10,615

($6,676)

569                  (22.4)                       1.0 471                      N/A                       4.6

$1,040	(8.7)	1.5

3201 - Public Employees' Retirement System, certificated positions

320100 - PERS CERTIFICATED 320190 - PERS CERTIFICATED

24,148 0

$24,148

50,402 558

$50,960

50,402 583

$50,985

26,254 583

$26,837

0                   108.7                       0.0 25                      N/A                       4.5

$25	111.1	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

862,997 18,608

$881,605

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

$61,868

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

$378,995

174,100 24,753 4,617 942

$204,411

943,335 127,602

$1,070,938

21,730 44,806 12,333 672 1,420 986

$81,947

234,893 74,037 41,423 38,432 12,186 12,713

$413,686

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

$277,436

1,089,602 129,562

$1,219,165

21,730 44,717 12,334 745 1,663 883

$82,073

270,841 84,441 46,013 39,028 12,846 14,219

$467,388

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

$277,436

226,605 110,954

$337,560

7,004 10,671 (490) 745 1,391 883

$20,205

44,908 (7,269) 1,915 30,178 10,392 8,269

$88,393

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

$73,024

146,267 1,960

$148,227

0 (88) 1 73 244
(103)

$126

35,948 10,404 4,590 595 660 1,506

$53,703

0 0 0 0

$0

26.3                     15.5 596.3                       1.5

38.3	13.8

47.6                       0.0 31.3                     (0.2) (3.8)                       0.0 N/A                     10.9 511.5                     17.2 N/A                  (10.4)

32.7	0.2

19.9                     15.3 (7.9)                     14.1 4.3                     11.1 341.0                       1.5 423.5                       5.4 139.0                     11.8

23.3	13.0

42.7	0.0 (6.3)	0.0 (6.9)	0.0 55.0                       0.0

35.7	0.0

72

Fund: 12 SubFund: -

3000 - 3999 Employee Benefits

3402 - Health & Welfare Benefits, classified positions

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

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

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

$327,572

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

$266,884

294,550 27,430 5,295 1,625 2,886

$331,786

48,118 (15,930) (28,717) (5)
747

$4,213

58,631                     19.5                     24.9 4,739                  (36.7)                     20.9 917                  (84.4)                     21.0 416                     (0.3)                     34.4 199                     34.9                       7.4

$64,902	1.3	24.3

3501 - State Unemployment Insurance, certificated positions

350100 - SUI CERT 350190 - SUI CERT

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS 350290 - SUI CLASS

12,288 94

$12,381

22,783 1,210

$23,993

15,376 490

$15,866

25,506 4,505

$30,011

15,345                          3,058 574                             480

$15,919	$3,538

29,080                          6,296 4,733                          3,523

$33,812	$9,819

(31)                     24.9                     (0.2) 84                   511.7                     17.2

$53	28.6	0.3

3,574                     27.6                     14.0 228                   291.1                       5.1

$3,802	40.9	12.7

3601 - Workers' Compensation Insurance, certificated positions

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

3602 - Workers' Compensation Insurance, classified positions

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

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

3702 - OPEB, Allocated, classified positions

370200 - RETIREE BENEFIT CLASSIFIED

29,490 225

$29,715

68,197 2,074

$70,271

34,311 $34,311

50,878

$50,878

36,904 1,175

$38,079

61,214 10,968

$72,182

48,399 $48,399

33,958

$33,958

36,831 1,377

$38,208

69,792 11,516

$81,307

48,741 $48,741

45,144

$45,144

7,341 1,152

$8,492

1,595 9,442

$11,036

14,430 $14,430

(5,734)

($5,734)

(73)                     24.9                     (0.2) 202                   511.7                     17.2

$129	28.6	0.3

8,578                       2.3                     14.0 547                   455.2                       5.0

$9,125	15.7	12.6

342                     42.1                       0.7 $342                     42.1                       0.7

11,185	(11.3)	32.9

$11,185	(11.3)	32.9

73

Fund: 12 SubFund: -

3000 - 3999 Employee Benefits

3901 - Other Benefits, certificated positions

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & 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 430002 - HOLDING INSTR SUPP 430005 - FOOD/IN-HOUSE MEETINGS 430007 - SUPPLIES/SOFTWARE 430008 - SUPPLIES NON-CLASSROOM

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

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

5200 - Travel and Conferences

520000 - CONF/TRAVEL

10,100 0 0
75 15

$10,190

22,989 1,506 0
665 650

$25,810

$2,583,575 14.1% 64.5%

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

$4,692,300

65,237 $65,237

$4,757,537 25.9%

20,057

12,301 61
0 391 112

$12,866

20,405 1,005 0 3,666 1,474

$26,549

$3,014,427 16.4% 66.7%

846,471 305,389 640,562 33,600 0 264,065

$2,090,086

245,237 $245,237

$2,335,324 12.7%

83,057 74

12,256 61
0 467 88

$12,872

23,264 1,005 0 3,848 1,706

$29,822

$3,314,391 16.6% 68.5%

1,748,766 0 0
37,100 0 240,498

$2,026,364

345,237 $345,237

$2,371,601 11.9%

44,925

2,156 61
0 392 73

$2,682

275 (502) 0 3,183 1,056

$4,012

$730,815

1,162,023 0 (3,742,558) 30,100
0 (115,502)

($2,665,937)

280,000 $280,000

($2,385,937)

24,868

(45) 0 0
76 (25)

$6

2,859 0 0
182 232

$3,273

$299,963

902,295 (305,389) (640,562) 3,500
0 (23,567)

($63,723)

100,000 $100,000

$36,277

(38,132)

21.3 N/A N/A 522.6 484.6

26.3

1.2 (33.3) N/A 478.6 162.5

15.5

28.3

198.0 N/A (100.0) 430.0 N/A (32.4)

(56.8)

429.2 429.2

(50.2)

124.0

(0.4) 0.0 N/A 19.3 (22.0)

0.0

14.0 0.0 N/A 5.0 15.7

12.3

10.0

106.6 (100.0) (100.0) 10.4 N/A (8.9)

(3.0)

40.8 40.8

1.6

(45.9)

Fund: 12 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5200 - Travel and Conferences

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

520010 - FIXED MILEAGE ALLOWANCE

5300 - Dues and Memberships 530000 - DUES & MEMBERSHIP

5500 - Operations and Housekeeping Services

550050 - PEST CONTROL

5,477 $25,534

2,228 $2,228

0

$0

6,450 $89,507

2,228 $2,228

0

$0

6,450 $51,375

2,573 $2,573

0

$0

973 $25,841

345 $345

0

$0

0 ($38,132)

345 $345

0

$0

17.8                       0.0 101.2                  (42.6)

15.5                     15.5 15.5                     15.5

N/A	N/A

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

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

$165,720

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

$370,577

385,000 1,000
0 121,200 79,020

$586,220

0 14,000 195,000 89,102 16,500 40,850 0 17,530 5,675 102,250 0 29,670 3,000

$513,577

516,752 1,000
0 116,700 38,020

$672,472

0 14,000 195,000 89,102 16,500 12,930 0 13,000 5,675 12,250 0 29,070 9,000

$396,527

366,752 0 0
106,000 34,000

$506,752

0 14,000 0
0 3,000
(12,920) 0
470 1,000 10,000 0 4,400 6,000

$25,950

131,752 0 0
(4,500) (41,000)

$86,252

0 0 0 0 0
(27,920) 0 (4,530) 0 (90,000) 0
(600) 6,000

($117,050)

244.5                     34.2 0.0                       0.0 N/A                      N/A 990.7                     (3.7) 845.8                  (51.9)

305.8	14.7

N/A                      N/A N/A                       0.0 0.0                       0.0 0.0                       0.0 22.2                       0.0 (50.0)                  (68.3) N/A                      N/A 3.8                  (25.8) 21.4                       0.0 444.4                  (88.0) N/A                      N/A 17.8                     (2.0) 200.0                   200.0

7.0	(22.8)

5800 - Professional/Consulting Services and Operating Expenditures

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

2,130 120,720

2,130 322,620

2,130 175,720

0                                  0 55,000                   (146,900)

0.0                       0.0 45.6                  (45.5)

75

Fund: 12 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & 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

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

$163,215

4,590 17,880 31,450

$53,920

$781,194 4.3%

100,000 $100,000

0 $0

0 $0

$100,000

0.5%

0 0
36,250 41,500 43,340 0

$445,840

8,370 17,740 33,200

$59,310

$1,696,682 9.2%

89,000 $89,000

1,200,000 $1,200,000

0 $0

$1,289,000

7.0%

0 0
4,050 41,500 30,840 0

$254,240

8,370 17,740 31,200

$57,310

$1,434,497 7.2%

89,000 $89,000

1,579,240 $1,579,240

0 $0

$1,668,240

8.4%

0 0
(26,200) 40,085 22,140 0

$91,025

3,780 (140) (250)

$3,390

$653,304

(11,000) ($11,000)

1,579,240 $1,579,240

0 $0

$1,568,240

0                      N/A                      N/A 0                      N/A                      N/A
(32,200)                  (86.6)                  (88.8) 0                2832.9                       0.0 (12,500)                   254.5                  (28.8) 0                      N/A                      N/A

($191,600)	55.8	(43.0)

0                     82.4                       0.0 0                     (0.8)                       0.0
(2,000)	(0.8)	(6.0)

($2,000)	6.3	(3.4)

($262,185)	83.6	(15.5)

0                  (11.0)                       0.0 $0                  (11.0)                       0.0

379,240                      N/A                     31.6 $379,240                     N/A                     31.6

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

$379,240	1568.2	29.4

76

Fund: 12 SubFund: -

7000 - 7499 Other Outgo

7350 - Transfers of Indirect Costs - Interfund

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & 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

833,313 $833,313

42,000 $42,000

$875,313 4.8%

0 0 0

$0

$0

0.0%

772,483 $772,483

42,000 $42,000

$814,483 4.4%

0 0 0

$0

$0

0.0%

781,579 $781,579

42,000 $42,000

$823,579 4.1%

0 0 0

$0

$0

0.0%

(51,734) ($51,734)

0 $0

($51,734)

0 0 0

$0

$0

9,096                     (6.2)                       1.2 $9,096                    (6.2)                       1.2

0                       0.0                       0.0 $0                       0.0                       0.0

$9,096	(5.9)	1.1

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

77

Summary of Revisions

2022-2023 Cafeteria Fund Budget

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

I. 2022-23 Cafeteria Fund Revenues

A. Federal Revenues

B. State Revenues

State Revenues changed from $12,447,372 at Second Interim to $12,336,826 as of Third Quarter, a decrease of $110,546. The decrease is due to lower than projected revenues from the National School Lunch and School Breakfast Program.

Federal	Revenues	changed	from $13,415,644       at	Second	Interim       to $12,687,109 as of Third Quarter, a decrease of $728,535. The decrease is due to lower than projected revenues from the National School Lunch and School Breakfast Program.

Change from 2nd Interim to 3rd Quarter

2022-23                            2022-23 Adopted Budget             3rd Qtr. Budget

$ 3,549,574	$ 12,336,826

$	(110,546)

Increase/(Decrease)

$ 8,787,252

Change from 2nd Interim to 3rd Quarter	$ (728,535)

2022-23 Adopted Budget

$ 12,643,025

2022-23 3rd Qtr. Budget

$ 12,687,109

Increase/(Decrease)

$ 44,084

C. Local Revenues

Local Revenues changed from $341,984 at Second Interim to $208,248 at Third Quarter, a decrease of $133,736. The decrease is due to refunds being issued for positive balances on student	meal	accounts	related	to	the implementation of the Universal Meals Program. This was slightly offset by an increase in Student and Adult Ala Carte sales.

78

Item

Student ala carte sales Adult ala carte sales Other
Interest Refunds
Change from 2nd Interim to 3rd Quarter

2022-23                           2022-23 Adopted Budget           3rd Qtr. Budget

$ 997,361	$ 208,248

Budget Adjustment $	25,602
3,915 479 (47,997)
	(115,735)

$     (133,736)

Increase/(Decrease)

$ (789,113)

II. 2022-23 Cafeteria Fund Expenditures

A. Classified Personnel Salaries

Classified Personnel Salaries changed from $6,237,104 at Second Interim to $6,793,836 at Third Quarter, an increase of $556,732.	The increase is due to the District Market Study, as well as a department reclassification of certain Food Service positions. This was slightly offset by a decrease in sub costs.

D. Total Cafeteria Fund Revenues

Total Cafeteria Fund Revenues changed from $26,205,000 at Second Interim to $25,232,183 at Third Quarter, a decrease of $972,817.

Item

Market Study/Reclassification Other
Classified Support Subs

Change from 2nd Interim to 3rd Quarter

Budget Adjustment $ 591,338
12,370

     (46,976)

$ 556,732

2022-23 Adopted Budget

2022-23
3rd Qtr. Budget	Increase/(Decrease)

Change from 2nd Interim to 3rd Quarter	$     (972,817)	$ 5,923,808	$ 6,793,836	$     870,028

2022-23 Adopted Budget

$ 17,189,960

2022-23 3rd Qtr. Budget

$ 25,232,183

Increase/(Decrease)

$ 8,042,223

79

B. Employee Benefits

Employee Benefits changed from $3,516,142 at Second Interim to $3,732,316 at Third Quarter, an increase of $216,174. The increase is directly related to the increases to salaries previously mentioned.

Item

Supplies Non-Classroom Equipment
Food

Change from 2nd Interim to 3rd Quarter

2022-23                            2022-23 Adopted Budget            3rd Qtr. Budget

Budget Adjustment $ 193,642
(70,563)

 (215,156) $ (92,077)

Increase/(Decrease)

Item CalPERS
Social Security/Medicare Other

Budget Adjustment	$ 7,570,029	$ 9,461,914	$ 1,891,885 $ 169,413
35,475
	11,286

Change from 2nd Interim to 3rd Quarter	$ 216,174

2022-23	2022-23

Adopted Budget	3rd Qtr. Budget	Increase/(Decrease)

$ 3,348,532	$ 3,732,316	$ 383,784

C. Books, Supplies and Other Materials

Books, Supplies and Other Materials changed from	$9,553,991	at	Second	Interim	to $9,461,914 at Third Quarter, a decrease of $92,077. The change is due to a decrease in food and equipment costs, which was offset by an increase in supplies.

D. Contracted Services and Other Operating Expenditures

Contracted Services and Other Operating Expenditures	changed	from	$650,725	at Second Interim to $587,519 at Third Quarter, a decrease of $63,206. The change is due to a decreased need for equipment repairs along with a decrease in direct costs.     Direct costs include CUSD Today advertising, fuel, and graphic arts work orders.

Item	Budget Adjustment Other                                                                                  $	841
Direct Costs                                                                            (11,142 Repair equipment                                                                 (52,905)

Change from 2nd Interim to 3rd Quarter	$ (63,206)

2022-23 Adopted Budget

$ 646,911

80

2022-23 3rd Qtr. Budget

$ 587,519

Increase/(Decrease)

$ (59,392)

E. Capital Outlay Expenditures

Capital Outlay Expenditures changed from $292,299 at Second Interim to $293,783 at Third Quarter, an increase of $1,484. The change is due to a slight increase in building improvement costs related to the engineering fees for the walk-in refrigerator project at Buchanan.

Change from 2nd Interim to 3rd Quarter	$ 1,484

2022-23	2022-23
Adopted Budget	3rd Qtr. Budget	Increase/(Decrease)

G. Total Cafeteria Fund Expenditures

Total Cafeteria Fund Expenditures changed from	$20,794,310,	at	Second	Interim	to $21,453,567 at Third Quarter, an increase of $659,257.

		

Change from 2nd Interim to 3rd Quarter	$ 659,257

2022-23	2022-23
Adopted Budget	3rd Qtr. Budget	Increase/(Decrease)

$ 17,986,213	$ 21,453,567	$	3,467,354

$ -0-	$ 293,783	$ 293,783

F. Other Outgo Expenditures

Other	Outgo	Expenditures	changed	from $544,049 at Second Interim to $584,199 at Third Quarter, an increase of $40,150. This was due to changes in expenditures applicable to indirect cost charges.

Change from 2nd Interim to 3rd Quarter	$ 40,150

2022-23 Adopted Budget

$ 496,933

2022-23 3rd Qtr. Budget

$ 584,199

Increase/(Decrease)

$ 87,266

81

III. Cafeteria Fund Balance

Total revenues are $25,232,183 and total expenditures are $21,453,567 at Third Quarter. The ongoing operating surplus is projected to be $3,662,881.	This is the first year of the California Universal Free Meals Program and it has resulted in increased participation which results in increased revenues. The department has deferred several large equipment refresh projects.	An equipment replacement plan is being developed to ensure our kitchens are maximizing efficiency.	The projected fund balance for the 2022-23 fiscal year is:

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

2022-23 Revenues 2022-23 Expenditures

25,232,183 21,453,567

Surplus/(Deficit) (1)

Ending Fund Balance, 6/30/23, Projected

Assigned:

New Building Lease

Unassigned

General Reserve Percentage

One-Time Items:

Student Account Refunds Total Net One-Time (2)

Ongoing Surplus/(Deficit) (1 + 2)

	3,778,616

$	15,175,147

	5,821,000

$	9,354,147

43.6%

$             (115,735) $            (115,735)

$	3,662,881

82

Fund: 13 SubFund: -

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

13 - CAFETERIA FUND	$17,189,960	$26,205,000	$25,232,183	$8,042,223	($972,817)	46.8	(3.7)
	
8100 - 8299 Federal Revenue

8220 - Child Nutrition Programs 822000 - FED CHILD NUTRITION

8221 - Donated Food Commodities

822100 - FED DONATED FOOD COMMODITIES

8290 - All Other Federal Revenue 829000 - FED OTH REV

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

8520 - Child Nutrition

852000 - ST CHILD NUTRITION

8300 - 8599 Other State Revenue

Percent of Total

11,543,025 $11,543,025

1,100,000 $1,100,000

0 $0

$12,643,025 73.5%

3,549,574 $3,549,574

$3,549,574

20.6%

12,315,644 $12,315,644

1,100,000 $1,100,000

0 $0

$13,415,644 51.2%

12,447,372 $12,447,372

$12,447,372

47.5%

11,587,109 $11,587,109

1,100,000 $1,100,000

0 $0

$12,687,109 50.3%

12,336,826 $12,336,826

$12,336,826

48.9%

44,084 $44,084

0 $0

0 $0

$44,084

8,787,252 $8,787,252

$8,787,252

(728,535)                       0.4                     (5.9) ($728,535)                       0.4                    (5.9)

0                       0.0                       0.0 $0                       0.0                       0.0

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

($728,535)	0.3	(5.4)

(110,546)                   247.6                     (0.9) ($110,546)                   247.6                    (0.9)

($110,546)	247.6	(0.9)

83

Fund: 13 SubFund: -

8600 - 8799 Other Local Revenue

8634 - Food Service Sales

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

863401 - FS STUDENT FOOD SALES/LUNCH 863402 - FS STUDENT FOOD SALES/BKFT 863403 - FS CHILD CARE INC
863404 - FS STUDENT ALA CARTE 863405 - FS ADULT ALA CARTE 863406 - FS SPECIAL EVENT INCOME 863407 - FS OTHER INCOME
863408 - FS OVER/SHORT

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

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

$971,146

26,215

$26,215

0 0 0
65,535 8,930 51,901 29,619 49,103

$205,088

136,896

$136,896

0 0 0
91,137 12,845 53,515 28,484 (66,632)

$119,349

88,899

$88,899

0 0 0
(632,654) (52,163) (59,425) 8,180 (115,735)

($851,797)

62,684

$62,684

0 0 0
25,602 3,915 1,614 (1,135) (115,735)

($85,739)

(47,997)

($47,997)

N/A N/A N/A (87.4) (80.2) (52.6) 40.3 (235.7)

(87.7)

239.1

239.1

N/A N/A N/A 39.1 43.8 3.1 (3.8) (235.7)

(41.8)

(35.1)

(35.1)

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

$997,361

5.8%

0 $0

$341,984

1.3%

0 $0

$208,248

0.8%

0 $0

($789,113)

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

($133,736)	(79.1)	(39.1)

84

Fund: 13 SubFund: -

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

13 - CAFETERIA FUND	$17,986,213	$20,794,310	$21,453,567	$3,467,354	$659,257	19.3	3.2
	
2000 - 2999 Classified Personnel Salaries

2200 - Classified Support Salaries

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

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

2400 - Clerical, Technical, and Office Staff Salaries

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

2900 - Other Classified Salaries 290090 - OTHER CLASSIFIED SAL

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

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

$4,269,707

1,470,465 $1,470,465

162,199 0 0

$162,199

21,437 $21,437

$5,923,808

32.9%

152,097 174,075 3,851,308 213,267 93,250 800
0

$4,484,797

1,568,330 $1,568,330

176,228 0 0

$176,228

7,749 $7,749

$6,237,104

30.0%

154,451 174,075 4,389,534 264,027 46,273 273
0

$5,028,633

1,578,549 $1,578,549

179,433 0 0

$179,433

7,221 $7,221

$6,793,836

31.7%

15,173 13,193 766,292 (7,998) (27,207) (527)
0

$758,926

108,084 $108,084

17,234 0 0

$17,234

(14,216) ($14,216)

$870,028

2,354                     10.9                       1.5 0                       8.2                       0.0
538,225                     21.1                     14.0 50,759                     (2.9)                     23.8 (46,976)                  (37.0)                  (50.4) (527)                  (65.8)                  (65.8)
0	N/A	N/A

$543,836	17.8	12.1

10,218                       7.4                       0.7 $10,218                       7.4                       0.7

3,204	10.6	1.8 0                      N/A                      N/A 0                      N/A                      N/A

$3,204	10.6	1.8

(527)                  (66.3)                     (6.8) ($527)                  (66.3)                    (6.8)

$556,732	14.7	8.9

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

1,075,402 65,377

$1,140,779

1,257,612 35,101

$1,292,713

1,424,543 37,583

$1,462,126

349,141 (27,794)

$321,347

166,930                     32.5                     13.3 2,482                  (42.5)                       7.1

$169,413	28.2	13.1

85

Fund: 13 SubFund: -

3000 - 3999 Employee Benefits

3302 - OASDI/Medicare/Alternative, classified positions

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & 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

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

$434,106

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

$1,484,604

27,666 3,131

$30,797

306,440 84,426 33,340 8,924 3,710 4,506

$441,346

1,377,020 90,911 17,533 6,581 12,175

$1,504,220

29,141 1,314

$30,455

334,436 90,298 31,857 10,381 4,480 5,368

$476,820

1,373,727 90,983 17,489 6,549 12,046

$1,500,794

31,472 1,585

$33,057

43,128 10,000 327 (10,522) (527) 308

$42,714

29,070 (11,683) (1,660) (112) 575

$16,190

3,806 (1,546)

$2,260

27,996                     14.8                       9.1 5,872                     12.5                       7.0 (1,483)                       1.0                     (4.4) 1,457                  (50.3)                     16.3 770                  (10.5)                     20.8 862                       6.1                     19.1

$35,475	9.8	8.0

(3,293)                       2.2                     (0.2) 72                  (11.4)                       0.1
(44)                     (8.7)                     (0.3) (32)                     (1.7)                     (0.5) (129)                       5.0                     (1.1)

($3,426)	1.1	(0.2)

2,331                     13.8                       8.0 272                  (49.4)                     20.7

$2,603	7.3	8.5

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

66,400 4,712

$71,112

161,919 $161,919

0 $0

0 22,135 95
0 2,240

70,177 2,993

$73,170

149,113 $149,113

0 $0

0 23,393 28
0 1,039

86

77,732 3,604

$81,336

150,506 $150,506

0 $0

0 25,933 70
0 1,251

11,332 (1,108)

$10,224

(11,413) ($11,413)

0 $0

0 3,798 (25) 0 (989)

7,555                     17.1                     10.8 611                  (23.5)                     20.4

$8,166	14.4	11.2

1,393                     (7.0)                       0.9 $1,393                    (7.0)                       0.9

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

0                      N/A                      N/A 2,540                     17.2                     10.9 42                  (26.0)                   151.4
0                      N/A                      N/A 212                  (44.1)                     20.4

Fund: 13 SubFund: -

3000 - 3999 Employee Benefits

3902 - Other Benefits, classified positions

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & 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

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

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

4700 - Food

470000 - FOOD

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

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

5200 - Travel and Conferences

520000 - CONF/TRAVEL

745 $25,215

$3,348,532 18.6% 51.6%

0 0
250,400 0 0

$250,400

295,960 $295,960

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

$7,023,669

$7,570,029 42.1%

23,000

$23,000

667 $25,126

$3,516,142 16.9% 46.9%

0 0
301,269 0 0

$301,269

627,309 $627,309

6,684,895 777,749 1,100,000 62,769

$8,625,413

$9,553,991 45.9%

21,918

$21,918

423 $27,677

$3,732,316 17.4% 49.1%

0 0
494,911 0 0

$494,911

556,746 $556,746

6,600,674 646,814 1,100,000 62,769

$8,410,257

$9,461,914 44.1%

22,496

$22,496

(322) $2,462

$383,784

0 0
244,511 0 0

$244,511

260,786 $260,786

1,158,471 228,156
0 (39)

$1,386,588

$1,891,885

(504)

($504)

(244) $2,551

$216,174

0 0
193,642 0 0

$193,642

(70,563) ($70,563)

(84,221) (130,935) 0
0

($215,156)

($92,077)

578

$578

(43.2)                  (36.5) 9.8                     10.2

11.5	6.1

N/A                      N/A N/A                      N/A 97.6                     64.3 N/A                      N/A N/A                      N/A

97.6	64.3

88.1                  (11.2) 88.1                  (11.2)

21.3                     (1.3) 54.5                  (16.8) 0.0                       0.0 (0.1)                       0.0

19.7	(2.5)

25.0	(1.0)

(2.2)	2.6

(2.2)	2.6

87

Fund: 13 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5300 - Dues and Memberships

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

530000 - DUES & MEMBERSHIP

5500 - Operations and Housekeeping Services

550030 - WATER/SEWER 550080 - PG&E

3,762 $3,762

0 24,600

$24,600

4,372 $4,372

0 24,600

$24,600

4,372                             610 $4,372                           $610

0                                  0 24,600                                  0

$24,600	$0

0                     16.2                       0.0 $0                     16.2                       0.0

0                      N/A                      N/A 0                       0.0                       0.0

$0	0.0	0.0

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

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

5710 - Transfers of Direct Costs

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

5750 - Transfers of Direct Costs - Interfund

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

10,735 0 151,748 395,600

$558,083

0 0

$0

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

$26,450

10,757 0 152,904 397,200

$560,861

0 0

$0

0 9,000 0
950 0
5,000 300 200 11,531

$26,981

10,757 0 99,999 397,200

$507,956

0 0

$0

0 5,000 0
372 0
1,368 539 55 8,506

$15,840

22 0
(51,749) 1,600

($50,127)

0 0

$0

0 (4,000) 0
(578) 0
(3,632) 239 (145) (2,494)

($10,610)

0                       0.2                       0.0 0                      N/A                      N/A
(52,905)                  (34.1)                  (34.6) 0                       0.4                       0.0

($52,905)	(9.0)	(9.4)

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

$0	N/A	N/A

0                      N/A                      N/A (4,000)                  (44.4)                  (44.4) 0                      N/A                      N/A
(578)                  (60.8)                  (60.8) 0                      N/A                      N/A
(3,632)                  (72.6)                  (72.6) 239                     79.5                     79.5 (145)                  (72.7)                  (72.7) (3,025)                  (22.7)                  (26.2)

($11,142)	(40.1)	(41.3)

88

Fund: 13 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

5800 - Professional/Consulting Services and Operating Expenditures

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

5900 - Communications

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

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

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

6400 - Equipment

640090 - EQUIPMENT $25,000+

6000 - 6999 Capital Outlay

Percent of Total

0 4,000 0
0

$4,000

0 5,616 1,400

$7,016

$646,911 3.6%

0 $0

0 $0

$0

0.0%

0 4,000 0
0

$4,000

0 5,938 2,055

$7,993

$650,725 3.1%

17,800 $17,800

274,499 $274,499

$292,299

1.4%

0 4,000 0
0

$4,000

0 5,647 2,609

$8,256

$587,519 2.7%

19,284 $19,284

274,499 $274,499

$293,783

1.4%

0 0 0 0

$0

0 31
1,209

$1,240

($59,392)

19,284 $19,284

274,499 $274,499

$293,783

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                      N/A                      N/A (292)                       0.5                     (4.9) 554                     86.3                     27.0

$263	17.7	3.3

($63,206)	(9.2)	(9.7)

1,484                      N/A                       8.3 $1,484                     N/A                       8.3

0                      N/A                       0.0 $0                     N/A                       0.0

$1,484	N/A	0.5

89

Fund: 13 SubFund: -

7000 - 7499 Other Outgo

7350 - Transfers of Indirect Costs - Interfund

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

735000 - TRF OF DIRECT COST-INTERFUND

7438 - Debt Service - Interest

743800 - DEBT SERVICE/INTEREST

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

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

7619 - Other Authorized Interfund Transfers Out 761914 - TRANSFER TO SPEC RES/CAP PROJ

7600 - 7629 Interfund Transfers Out

Percent of Total

496,933 $496,933

0 $0

0 $0

$496,933 2.8%

0 $0

$0

0.0%

544,049 $544,049

0 $0

0 $0

$544,049 2.6%

0 $0

$0

0.0%

584,199 $584,199

0 $0

0 $0

$584,199 2.7%

0 $0

$0

0.0%

87,266 $87,266

0 $0

0 $0

$87,266

0 $0

$0

40,150                     17.6                       7.4 $40,150                     17.6                       7.4

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

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

$40,150	17.6	7.4

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

$0	N/A	N/A

90

Fund: 14 SubFund: -

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

14 - DEFERRED MAINTENANCE FUND	$2,801,000	$2,801,000	$3,801,000	$1,000,000	$1,000,000	35.7	35.7
	
8600 - 8799 Other Local Revenue

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS                                          1,000                          1,000                          1,000                                  0 $1,000                        $1,000                        $1,000                               $0

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

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

8699 - All Other Local Revenue

869900 - LOC OTHER REVENUE                                                                  0                                  0                                  0                                  0 $0                               $0                               $0                               $0

8600 - 8799 Other Local Revenue	$1,000	$1,000	$1,000	$0 Percent of Total                                                                                        0.0%                           0.0%                           0.0%
8900 - 8929 Interfund Transfers In

8919 - Other Authorized Interfund Transfers In

0                       0.0                       0.0 $0                       0.0                       0.0

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

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

$0	0.0	0.0

891901 - OTH INTERFUND TRANSFER IN

8900 - 8929 Interfund Transfers In

Percent of Total

2,800,000 $2,800,000

$2,800,000

100.0%

2,800,000 $2,800,000

$2,800,000

100.0%

3,800,000 $3,800,000

$3,800,000

100.0%

1,000,000 $1,000,000

$1,000,000

1,000,000 $1,000,000

$1,000,000

35.7                     35.7 35.7                     35.7

35.7	35.7

91

Fund: 14 SubFund: -

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

14 - DEFERRED MAINTENANCE FUND	$2,801,000	$2,811,771	$3,811,771	$1,010,771	$1,000,000	36.1	35.6
	
2000 - 2999 Classified Personnel Salaries

2200 - Classified Support Salaries

220007 - MAINTENANCE SAL 220070 - CLASS SUPPORT OT

2000 - 2999 Classified Personnel Salaries

Percent of Total

0                                  0                                  0                                  0 0                                  0                                  0                                  0

$0	$0	$0	$0

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

$0	N/A	N/A

$0	N/A	N/A

92

Fund: 14 SubFund: -

3000 - 3999 Employee Benefits

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & 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%

93

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

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

$0	N/A	N/A

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

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

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

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

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

$0	N/A	N/A

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

$0	N/A	N/A

Fund: 14 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & 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

401,000 $401,000

0 $0

0 $0

$401,000 14.3%

1,600,000 $1,600,000

800,000 $800,000

$2,400,000 85.7%

0 0

$0

$0

0.0%

1,519,546 $1,519,546

0 $0

0 $0

$1,519,546 54.0%

492,225 $492,225

800,000 $800,000

$1,292,225 46.0%

0 0

$0

$0

0.0%

2,150,546 $2,150,546

0 $0

0 $0

$2,150,546 56.4%

692,225 $692,225

969,000 $969,000

$1,661,225 43.6%

0 0

$0

$0

0.0%

1,749,546 $1,749,546

0 $0

0 $0

$1,749,546

(907,775) ($907,775)

169,000 $169,000

($738,775)

0 0

$0

$0

631,000                   436.3                     41.5 $631,000                   436.3                     41.5

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

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

$631,000	436.3	41.5

200,000                  (56.7)                     40.6 $200,000                  (56.7)                     40.6

169,000                     21.1                     21.1 $169,000                     21.1                     21.1

$369,000	(30.8)	28.6

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

$0	N/A	N/A

$0	N/A	N/A

94

Fund: 21 SubFund: -

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

21 - BUILDING FUND	$426,775	$100,426,775	$100,426,775	$100,000,000	$0	23431.6	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 2.3%

416,775 0 0

$416,775

$416,775

97.7%

0 $0

0 $0

$10,000 0.0%

416,775 0 0

$416,775

$416,775

0.4%

0                                  0 $0                               $0

0                                  0 $0                               $0

$10,000	$0 0.0%

416,775	0 0	0 0	0

$416,775	$0

$416,775	$0

0.4%

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

95

Fund: 21 SubFund: -

8930 - 8979 All Other Financing Sources

8951 - Proceeds from Sale of Bonds

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & 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             100,000,000 $0           $100,000,000

0                                  0 $0                               $0

0                                  0 $0                               $0

$0           $100,000,000 0.0%                         99.6%

0                                  0 $0                               $0

$0	$0

0.0%	0.0%

100,000,000 $100,000,000

0 $0

0 $0

$100,000,000 99.6%

0 $0

$0

0.0%

100,000,000 $100,000,000

0 $0

0 $0

$100,000,000

0 $0

$0

0                      N/A                       0.0 $0                     N/A                       0.0

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

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

$0	N/A	0.0

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

$0	N/A	N/A

96

Fund: 21 SubFund: -

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

21 - BUILDING FUND	$916,775	$130,859,405	$130,859,405	$129,942,630	$0	14173.9	0.0
	
2000 - 2999 Classified Personnel Salaries

2300 - Classified Supervisors' and Administrators' Salaries

230001 - CLASS MANAGEMENT SA                                                           0 $0

2400 - Clerical, Technical, and Office Staff Salaries

240001 - CLASS BUSINESS SUPPORT	0 240040 - CLASS BUSINESS SUPPORT HRLY	0 240050 - CLASS BUSINESS SUPPORT SUB	0 240070 - CLASS BUSINESS SUPPORT OT	0

$0

2000 - 2999 Classified Personnel Salaries                                                              $0 Percent of Total                                                                                        0.0%
3000 - 3999 Employee Benefits

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED	0

$0

3202 - Public Employees' Retirement System, classified positions 320200 - PERS CLASSIFIED	0
$0

3302 - OASDI/Medicare/Alternative, classified positions

330200 - SOCIAL SECURITY CLASS	0 330201 - MEDICARE CLASS	0 330202 - SUPPLEMENTAL RETIREMENT CLASS	0

$0

3402 - Health & Welfare Benefits, classified positions

340211 - HEALTH CLASS	0 340212 - DENTAL CLASS	0 340213 - VISION CLASS	0 340214 - LIFE INS CLASS	0 340216 - DIS CLASS	0

$0

268,320 $268,320

0 0 0 0

$0

$268,320 0.2%

29,520 $29,520

28,862 $28,862

7,120 3,922 0

$11,042

27,806 1,842 354 216
0

$30,218

268,320 $268,320

0 0 0 0

$0

$268,320 0.2%

29,520 $29,520

28,862 $28,862

7,120 3,922 0

$11,042

27,806 1,842 354 216
0

$30,218

268,320 $268,320

0 0 0 0

$0

$268,320

29,520 $29,520

28,862 $28,862

7,120 3,922 0

$11,042

27,806 1,842 354 216
0

$30,218

0                      N/A                       0.0 $0                     N/A                       0.0

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

$0	N/A	N/A

$0	N/A	0.0

0                      N/A                       0.0 $0                     N/A                       0.0

0                      N/A                       0.0 $0                     N/A                       0.0

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

$0	N/A	0.0

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

$0	N/A	0.0

97

Fund: 21 SubFund: -

3000 - 3999 Employee Benefits

3502 - State Unemployment Insurance, classified positions

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

350200 - SUI CLASS                                                                                       0 $0

3602 - Workers' Compensation Insurance, classified positions

360200 - W/C CLASS                                                                                     0 $0

3702 - OPEB, Allocated, classified positions

370200 - RETIREE BENEFIT CLASSIFIED                                                     0 $0

3902 - Other Benefits, classified positions

390203 - SELF INSUR CLASS                                                                        0 $0

3000 - 3999 Employee Benefits                                                                                $0 Percent of Total                                                                                        0.0%
1000 - 3999 Employee Compensation % of Total	0.0%

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

430000 - INSTRUCTIONAL SUPPLIES	0 430008 - SUPPLIES NON-CLASSROOM	0 430076 - REPAIR SUPP TRANSP	0

$0

4400 - Noncapitalized Equipment

440000 - EQUIP $500-$24999                                                                    0 $0

4000 - 4999 Books and Supplies	$0

Percent of Total	0.0%

1,342 $1,342

3,220 $3,220

9,391 $9,391

1,073 $1,073

$114,668 0.1% 0.3%

0 5,000 0

$5,000

562 $562

$5,562

0.0%

1,342 $1,342

3,220 $3,220

9,391 $9,391

1,073 $1,073

$114,668 0.1% 0.3%

0 5,000 0

$5,000

53,341 $53,341

$58,341

0.0%

1,342 $1,342

3,220 $3,220

9,391 $9,391

1,073 $1,073

$114,668

0 5,000 0

$5,000

53,341 $53,341

$58,341

0 $0

0 $0

0 $0

0 $0

$0

0 0 0

$0

52,778 $52,778

$52,778

N/A                       0.0 N/A                       0.0

N/A                       0.0 N/A                       0.0

N/A                       0.0 N/A                       0.0

N/A                       0.0 N/A                       0.0

N/A	0.0

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

N/A	0.0

N/A                9385.5 N/A                9385.5

N/A	948.8

98

Fund: 21 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5200 - Travel and Conferences

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & 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

91,696 0 0

$91,696

0 $0

0 0 0 0 0 0

$0

0 $0

91,696 0 0

$91,696

0 $0

0 0 0 0 0 0

$0

0 $0

91,696 0 0

$91,696

0 $0

0 0 0 0 0 0

$0

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

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

$0	N/A	0.0

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

0	N/A	N/A 0	N/A	N/A 0	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	68,623 0                                  0 0                                  0 0                                  0 0                                  0

$0	$68,623

0                          2,160 0                                  0

$0	$2,160

$0	$162,479

0.0%	0.1%

68,623 0 0 0 0

$68,623

2,160 0

$2,160

$162,479

0.1%

68,623 0 0 0 0

$68,623

2,160 0

$2,160

$162,479

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

$0	N/A	0.0

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

$0	N/A	0.0

$0	N/A	0.0

99

Fund: 21 SubFund: -

6000 - 6999 Capital Outlay

6100 - Land

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

610000 - SITE PURCHASE 610005 - SITE PLAN/OTHER

6170 - Land Improvements

617000 - LAND IMPROVEMENTS

6200 - Buildings and Improvements of Buildings

620000 - BLDG/IMPRV OF BLDG

620019 - CONSTRUCTION CONTINGENCY

6400 - Equipment

640090 - EQUIPMENT $25,000+

6000 - 6999 Capital Outlay

Percent of Total

0                                  0 0                     200,000

$0	$200,000

0                                  0 $0                               $0

0             128,753,084 0                                  0

$0	$128,753,084

0                     250,000 $0                   $250,000

$0	$129,203,084

0.0%	98.7%

0 4,270,000

$4,270,000

0 $0

124,630,306 0

$124,630,306

250,000 $250,000

$129,150,306

98.7%

0 4,270,000

$4,270,000

0 $0

124,630,306 0

$124,630,306

250,000 $250,000

$129,150,306

0 4,070,000

$4,070,000

0 $0

(4,122,778) 0

($4,122,778)

0 $0

($52,778)

N/A                      N/A N/A                2035.0

N/A	2035.0

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

N/A                     (3.2) N/A                      N/A

N/A	(3.2)

N/A                       0.0 N/A                       0.0

N/A	0.0

100

Fund: 21 SubFund: -

7000 - 7499 Other Outgo

7283 - All Other Transfers to JPAs

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

722300 - TRANSFER OUT TO JPA CART

7438 - Debt Service - Interest

743801 - COP REPAY INTEREST 743804 - COP '04 INTEREST 743806 - COP '06 INTEREST 743810 - COP '10 INTEREST 743811 - COP '11 INTEREST

7439 - Other Debt Service - Principal

743900 - DEBT SERVICE/PRINCIPAL 743904 - COP '04 PRINCIPAL 743906 - COP '06 PRINCIPAL 743910 - COP '10 PRINCIPAL 743911 - COP '11 PRINCIPAL

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

0 $0

0 0 0 0
86,775

$86,775

0 0 0 0
330,000

$330,000

$416,775

45.5%

0 $0

0 0 0 0
86,775

$86,775

0 0 0 0
330,000

$330,000

$416,775

0.3%

0                                  0 $0                               $0

0	0 0	0 0	0 0	0
86,775	0

$86,775	$0

0	0 0	0 0	0 0	0
330,000	0

$330,000	$0

$416,775	$0

0.3%

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

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

$0	0.0	0.0

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

$0	0.0	0.0

$0	0.0	0.0

7613 - To State School Building Fund/County School Facilities Fund from All Other Funds

761300 - DIST SH/SFP PROJECT

7619 - Other Authorized Interfund Transfers Out

761900 - TRANSFER TO GENERAL FUND 761904 - TRANSFER TO COP
761911 - TRANSFER TO DEV FEES II

761914 - TRANSFER TO SPEC RES/CAP PROJ 761994 - TRANSFER TO BLDG FUND 761999 - TRANSFER TO ALL OTHR FUNDS

7600 - 7629 Interfund Transfers Out

Percent of Total

0 $0

500,000 0 0 0 0 0

$500,000

$500,000

54.5%

0 $0

688,516 0 0 0 0 0

$688,516

$688,516

0.5%

0 $0

688,516 0 0 0 0 0

$688,516

$688,516

0.5%

0 $0

188,516 0 0 0 0 0

$188,516

$188,516

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

0	37.7	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	37.7	0.0

$0	37.7	0.0

101

Fund: 25 SubFund: -

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & 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

891901 - OTH INTERFUND TRANSFER IN 891919 - FROM DEV FEES
891933 - FROM BOND

891998 - FROM SFP TO OTHER FUNDS

8900 - 8929 Interfund Transfers In

Percent of Total

0 $0

12,000,000 $12,000,000

5,000 $5,000

$12,095,000 100.0%

0 0 0 0

$0

$0

0.0%

0 $0

12,000,000 $12,000,000

5,000 $5,000

$12,095,000 100.0%

0 0 0 0

$0

$0

0.0%

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

0.0%

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

$0	N/A	N/A

102

Fund: 25 SubFund: -

8980 - 8999 Contributions

8980 - Contributions from Unrestricted Revenues

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & 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

103

Fund: 25 SubFund: -

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

25 - CAPITAL FACILITIES FUND	$12,095,000	$60,182,959	$60,182,959	$48,087,959	$0	397.6	0.0
	
1000 - 1999 Certificated Personnel Salaries

1300 - Certificated Supervisors' and Administrators' Salaries 130008 - DIST ADM SAL

1900 - Other Certificated Salaries 190090 - CERT OTH SAL

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

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

2400 - Clerical, Technical, and Office Staff Salaries

240001 - CLASS BUSINESS SUPPORT 240050 - CLASS BUSINESS SUPPORT SUB

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

0 $0

0 $0

$0 0.0%

501,507 $501,507

165,505 0

$165,505

$667,012

5.5%

0 $0

0 $0

$0 0.0%

534,048 $534,048

171,179 0

$171,179

$705,228

1.2%

0 $0

0 $0

$0 0.0%

534,048 $534,048

171,179 0

$171,179

$705,228

1.2%

0 $0

0 $0

$0

32,541 $32,541

5,674 0

$5,674

$38,216

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

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

$0	N/A	N/A

0                       6.5                       0.0 $0                       6.5                       0.0

0                       3.4                       0.0 0                      N/A                      N/A

$0	3.4	0.0

$0	5.7	0.0

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED

0 $0

28,565

$28,565

0 $0

30,565

$30,565

0                                  0 $0                               $0

30,565	2,000

$30,565	$2,000

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

0	7.0	0.0

$0	7.0	0.0

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED	131,278

$131,278

138,317

$138,317

138,317	7,039

$138,317	$7,039

0	5.4	0.0

$0	5.4	0.0

104

Fund: 25 SubFund: -

3000 - 3999 Employee Benefits

3301 - OASDI/Medicare/Alternative, certificated positions

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & 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

32,206 9,671 0

$41,877

0 0 0 0

$0

89,733 6,753 1,259 570 794

$99,109

0 $0

3,335

$3,335

0 $0

33,926 10,268 0

$44,194

0 0 0 0

$0

91,760 6,079 1,168 559 786

$100,351

0 $0

3,526

$3,526

0                                  0 $0                               $0

33,926                          1,720 10,268                             597 0                                  0

$44,194	$2,317

0	0 0	0 0	0 0	0

$0	$0

91,760                          2,027 6,079                           (674) 1,168                             (91) 559                             (11) 786                               (8)

$100,351	$1,242

0                                  0 $0                               $0

3,526	191

$3,526	$191

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

0	5.3	0.0 0	6.2	0.0 0                      N/A                      N/A

$0	5.5	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	2.3	0.0 0                  (10.0)	0.0 0                     (7.2)	0.0 0                     (1.9)	0.0 0                     (1.1)	0.0

$0	1.3	0.0

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

0	5.7	0.0

$0	5.7	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

105

Fund: 25 SubFund: -

3000 - 3999 Employee Benefits

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

3602 - Workers' Compensation Insurance, classified positions

360200 - W/C CLASS

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

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

3901 - Other Benefits, certificated positions 390103 - SELF INSUR CERT

3902 - Other Benefits, classified positions

390203 - SELF INSUR CLASS 390204 - AB 1522 ACCRUAL

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

8,004 $8,004

0 $0

27,014 $27,014

0 $0

2,668 0

$2,668

$341,850 2.8%
8.3%

8,463 $8,463

0 $0

24,683 $24,683

0 $0

2,821 0

$2,821

$352,921 0.6%
1.8%

8,463 $8,463

0 $0

24,683 $24,683

0 $0

2,821 0

$2,821

$352,921 0.6%
1.8%

459 $459

0 $0

(2,331) ($2,331)

0 $0

153 0

$153

$11,071

0                       5.7                       0.0 $0                       5.7                       0.0

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

0                     (8.6)                       0.0 $0                    (8.6)                       0.0

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

0                       5.7                       0.0 0                      N/A                      N/A

$0	5.7	0.0

$0	3.2	0.0

106

Fund: 25 SubFund: -

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & 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

45,000 0 0

$45,000

23,500 $23,500

$68,500 0.6%

10,000 500

$10,500

33,000 0 0

$33,000

35,500 $35,500

$68,500 0.1%

10,000 500

$10,500

33,000 0 0

$33,000

35,500 $35,500

$68,500 0.1%

10,000 500

$10,500

(12,000) 0 0

($12,000)

12,000 $12,000

$0

0 0

$0

0	(26.7)	0.0 0                      N/A                      N/A 0                      N/A                      N/A

$0	(26.7)	0.0

0                     51.1                       0.0 $0                     51.1                       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	0 560002 - MAINTENANCE AGREEMENTS	0 560003 - ALARM SYSTEM	0 560010 - BLDG LEASE/RENTS	0

$0

5710 - Transfers of Direct Costs

571020 - DIRECT COST/TRANSPORTATION	0

$0

5750 - Transfers of Direct Costs - Interfund

575000 - DIRECT COST/INTERFUND TRF	0 575020 - DIRECT COST/TRANSP INTERFUND	0 575030 - DIRECT COST/FOOD SVC INTERFUND	0 575040 - DIRECT COST/GAD/INTERF	0 575050 - DIRECT COST/COPIER INTERFUND	0 575052 - DIRECT COST/SCANBACK INTERFUND	0

$0

747,190 0 0
205,000

$952,190

0 $0

0 0 0 0
1,200 0

$1,200

747,190 0 0
205,000

$952,190

0 $0

0 0 0 0
1,200 0

$1,200

747,190 0 0
205,000

$952,190

0 $0

0 0 0 0
1,200 0

$1,200

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

$0	N/A	0.0

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

107

Fund: 25 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES 580005 - LEGAL SERVICES 580006 - ADVERTISING 580009 - FEES / OTHER 580010 - SOFTWARE LICENSE 580090 - BUDGET RESERVE

5900 - Communications

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

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

6100 - Land

610000 - SITE PURCHASE

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

6000 - 6999 Capital Outlay

Percent of Total

180,000 75,000 200
150 63,500 159,000

$477,850

0 2,916 0

$2,916

$491,266 4.1%

0 $0

4,919,049 $4,919,049

$4,919,049

40.7%

180,000 75,000 200
150 63,500 159,000

$477,850

0 2,916 0

$2,916

$1,444,656 2.4%

127,000 $127,000

51,877,332 $51,877,332

$52,004,332

86.4%

180,000 75,000 200
150 63,500 159,000

$477,850

0 2,916 0

$2,916

$1,444,656 2.4%

731,287 $731,287

51,273,044 $51,273,044

$52,004,332

86.4%

0 0 0 0 0 0

$0

0 0 0

$0

$953,390

731,287 $731,287

46,353,995 $46,353,995

$47,085,283

0	0.0	0.0 0	0.0	0.0 0	0.0	0.0 0	0.0	0.0 0	0.0	0.0 0	0.0	0.0

$0	0.0	0.0

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

$0	0.0	0.0

$0	194.1	0.0

604,287                      N/A                   475.8 $604,287                     N/A                   475.8

(604,287)                   942.3                     (1.2) ($604,287)                   942.3                    (1.2)

$0	957.2	0.0

108

Fund: 25 SubFund: -

7000 - 7499 Other Outgo

7438 - Debt Service - Interest

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

743800 - DEBT SERVICE/INTEREST

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

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

1,556,323 $1,556,323

3,715,000 $3,715,000

$5,271,323

43.6%

1,556,323 $1,556,323

3,715,000 $3,715,000

$5,271,323

8.8%

1,556,323 $1,556,323

3,715,000 $3,715,000

$5,271,323

8.8%

0                                  0                       0.0                       0.0 $0                               $0                       0.0                       0.0

0                                  0                       0.0                       0.0 $0                               $0                       0.0                       0.0

$0	$0	0.0	0.0

7613 - To State School Building Fund/County School Facilities Fund from All Other Funds

761300 - DIST SH/SFP PROJECT

7619 - Other Authorized Interfund Transfers Out

761900 - TRANSFER TO GENERAL FUND 761904 - TRANSFER TO COP
761911 - TRANSFER TO DEV FEES II 761994 - TRANSFER TO BLDG FUND

7600 - 7629 Interfund Transfers Out

Percent of Total

0 $0

336,000 0 0 0

$336,000

$336,000

2.8%

0 $0

336,000 0 0 0

$336,000

$336,000

0.6%

0                                  0 $0                               $0

336,000	0 0	0 0	0 0	0

$336,000	$0

$336,000	$0

0.6%

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

109

Fund: 35 SubFund: -

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

35 - COUNTY SCHOOL FACILITIES FUND	$200,000	$200,000	$200,000	$0	$0	0.0	0.0
	
8300 - 8599 Other State Revenue

8545 - School Facilities Apportionments 854500 - ST SCHOOL FAC APPORT

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

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

0 $0

$0 0.0%

200,000

$200,000

0 $0

$0 0.0%

200,000

$200,000

0                                  0 $0                               $0

$0	$0 0.0%

200,000	0

$200,000	$0

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

$0	N/A	N/A

0	0.0	0.0

$0	0.0	0.0

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

866200 - NET INC(DEC) FAIR VALUE INVEST

8699 - All Other Local Revenue 869900 - LOC OTHER REVENUE

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

0 $0

0 $0

$200,000

100.0%

0 $0

0 $0

$200,000

100.0%

0                                  0 $0                               $0

0                                  0 $0                               $0

$200,000	$0

100.0%

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

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

$0	0.0	0.0

8913 - To State School Building Fund/County School Facilities Fund from All Other Funds

891300 - DIST SH/SFP PROJECT

8919 - Other Authorized Interfund Transfers In

891901 - OTH INTERFUND TRANSFER IN 891919 - FROM DEV FEES
891998 - FROM SFP TO OTHER FUNDS

8900 - 8929 Interfund Transfers In

Percent of Total

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

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

$0	$0	$0	$0

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

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

$0	N/A	N/A

$0	N/A	N/A

110

Fund: 35 SubFund: -

8980 - 8999 Contributions

8980 - Contributions from Unrestricted Revenues

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

898000 - CONTRIB FR UNRESTRICTED REV

8980 - 8999 Contributions

Percent of Total

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

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

$0	N/A	N/A

111

Fund: 35 SubFund: -

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

35 - COUNTY SCHOOL FACILITIES FUND	$200,000	$43,871,995	$43,871,995	$43,671,995	$0	21836.0	0.0
	
2000 - 2999 Classified Personnel Salaries

2400 - Clerical, Technical, and Office Staff Salaries

240001 - CLASS BUSINESS SUPPORT 240070 - CLASS BUSINESS SUPPORT OT

2000 - 2999 Classified Personnel Salaries

Percent of Total

0                                  0                                  0                                  0 0                                  0                                  0                                  0

$0	$0	$0	$0

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

$0	N/A	N/A

$0	N/A	N/A

112

Fund: 35 SubFund: -

3000 - 3999 Employee Benefits

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED                                                                           0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3302 - OASDI/Medicare/Alternative, classified positions

330200 - SOCIAL SECURITY CLASS	0	0	0	0 330201 - MEDICARE CLASS	0	0	0	0 330202 - SUPPLEMENTAL RETIREMENT CLASS	0	0	0	0

$0	$0	$0	$0

3402 - Health & Welfare Benefits, classified positions

340216 - DIS CLASS                                                                                       0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS                                                                                       0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3602 - Workers' Compensation Insurance, classified positions

360200 - W/C CLASS	0	0	0	0

$0	$0	$0	$0

3702 - OPEB, Allocated, classified positions

370200 - RETIREE BENEFIT CLASSIFIED                                                     0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3902 - Other Benefits, classified positions

390203 - SELF INSUR CLASS	0	0	0	0

$0	$0	$0	$0

3000 - 3999 Employee Benefits	$0	$0	$0	$0 Percent of Total                                                                                        0.0%                           0.0%                           0.0%
1000 - 3999 Employee Compensation % of Total	0.0%	0.0%	0.0%

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

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

$0	N/A	N/A

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

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

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

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

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

$0	N/A	N/A

113

Fund: 35 SubFund: -

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

430000 - INSTRUCTIONAL SUPPLIES 430008 - SUPPLIES NON-CLASSROOM

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

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

0                                  0                                  0                                  0 0                                  0                                  0                                  0

$0	$0	$0	$0

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

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

$0	N/A	N/A

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

$0	N/A	N/A

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

560001 - NONCAPITALIZED IMPROVEMENTS	0	0	0	0

$0	$0	$0	$0

5750 - Transfers of Direct Costs - Interfund

575040 - DIRECT COST/GAD/INTERF                                                         0                                  0                                  0                                  0 575050 - DIRECT COST/COPIER INTERFUND                                            0                                  0                                  0                                  0

$0	$0	$0	$0

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

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

$0	N/A	N/A

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES 580005 - LEGAL SERVICES

5000 - 5999 Services and Other Operating Expenditures

Percent of Total

0                                  0                                  0                                  0 0                                  0                                  0                                  0

$0	$0	$0	$0

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

$0	N/A	N/A

$0	N/A	N/A

114

Fund: 35 SubFund: -

6000 - 6999 Capital Outlay

6100 - Land

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & 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

200,000 0 0

$200,000

0 $0

$200,000

100.0%

0 $0

0 $0

35,371,995 0 0

$35,371,995

0 $0

$35,371,995

80.6%

0 $0

0 $0

35,371,995 0 0

$35,371,995

0 $0

$35,371,995

80.6%

0 $0

0 $0

35,171,995 0 0

$35,171,995

0 $0

$35,171,995

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

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

0	17586.0	0.0 0                      N/A                      N/A 0                      N/A                      N/A

$0	17586.0	0.0

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

$0	17586.0	0.0

7613 - To State School Building Fund/County School Facilities Fund from All Other Funds

761300 - DIST SH/SFP PROJECT

7619 - Other Authorized Interfund Transfers Out

761906 - TRANSFER TO SFP 761911 - TRANSFER TO DEV FEES II
761914 - TRANSFER TO SPEC RES/CAP PROJ 761994 - TRANSFER TO BLDG FUND

7600 - 7629 Interfund Transfers Out

Percent of Total

0                                  0 $0                               $0

0	0 0	0 0                  8,500,000 0	0

$0	$8,500,000

$0	$8,500,000

0.0%	19.4%

0 $0

0 0
8,500,000 0

$8,500,000

$8,500,000

19.4%

0 $0

0 0
8,500,000 0

$8,500,000

$8,500,000

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

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

$0	N/A	0.0

$0	N/A	0.0

115

Fund: 40 SubFund: -

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

40 - SPECIAL RESERVE - CAPITAL PROJ	$3,435,011	$12,835,011	$15,634,663	$12,199,652	$2,799,652	355.2	21.8
	
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

7,600

$7,600

0 $0

$0 0.0%

20,000 $20,000

7,600

$7,600

0 $0

$0 0.0%

20,000 $20,000

22,600

$22,600

0 $0

$0

0 $0

15,000

$15,000

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

15,000	197.4	197.4

$15,000	197.4	197.4

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

$27,600

0.8%

0 $0

0 0

$0

$27,600

0.2%

0 $0

2,784,652 0

$2,784,652

$2,827,252

18.1%

0 $0

2,784,652 0

$2,784,652

$2,799,652

0 $0

2,784,652 0

$2,784,652

$2,799,652

N/A N/A

N/A N/A

N/A

10143.7

N/A N/A

N/A N/A

N/A

10143.7

116

Fund: 40 SubFund: -

8900 - 8929 Interfund Transfers In

8912 - Between General Fund and Special Reserve Fund

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

891201 - TRANSFER BETWEEN GF AND SRF

8919 - Other Authorized Interfund Transfers In

891901 - OTH INTERFUND TRANSFER IN 891933 - FROM BOND
891998 - FROM SFP TO OTHER FUNDS

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

8971 - Proceeds from Certificates of Participation 897100 - PROCEEDS FROM COP'S

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

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

8980 - 8999 Contributions

Percent of Total

2,937,211 $2,937,211

470,200 0 0

$470,200

$3,407,411 99.2%

0 $0

$0 0.0%

0 $0

$0

0.0%

3,837,211 $3,837,211

8,970,200 0 0

$8,970,200

$12,807,411 99.8%

0 $0

$0 0.0%

0 $0

$0

0.0%

3,837,211 $3,837,211

8,970,200 0 0

$8,970,200

$12,807,411 81.9%

0 $0

$0 0.0%

0 $0

$0

0.0%

900,000 $900,000

8,500,000 0 0

$8,500,000

$9,400,000

0 $0

$0

0 $0

$0

0                     30.6                       0.0 $0                     30.6                       0.0

0	1807.7	0.0 0                      N/A                      N/A 0                      N/A                      N/A

$0	1807.7	0.0

$0	275.9	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	N/A	N/A

117

Fund: 40 SubFund: -

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

40 - SPECIAL RESERVE - CAPITAL PROJ	$1,446,300	$17,201,850	$20,047,830	$18,601,530	$2,845,980	1286.1	16.5
	
1000 - 1999 Certificated Personnel Salaries

1300 - Certificated Supervisors' and Administrators' Salaries

130008 - DIST ADM SAL                                                                               0                                  0                                  0                                  0 $0                               $0                               $0                               $0

1000 - 1999 Certificated Personnel Salaries	$0	$0	$0	$0 Percent of Total                                                                                        0.0%                           0.0%                           0.0%
2000 - 2999 Classified Personnel Salaries

2300 - Classified Supervisors' and Administrators' Salaries

230001 - CLASS MANAGEMENT SA                                                           0                                  0                                  0                                  0 $0                               $0                               $0                               $0

2900 - Other Classified Salaries

290050 - OTHER CLASS SUB	0	0	0	0

$0	$0	$0	$0

2000 - 2999 Classified Personnel Salaries	$0	$0	$0	$0 Percent of Total                                                                                        0.0%                           0.0%                           0.0%
3000 - 3999 Employee Benefits

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED                                                                           0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED                                                                           0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3301 - OASDI/Medicare/Alternative, certificated positions

330101 - MEDICARE CERT                                                                           0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3302 - OASDI/Medicare/Alternative, classified positions

330200 - SOCIAL SECURITY CLASS	0	0	0	0 330201 - MEDICARE CLASS	0	0	0	0 330202 - SUPPLEMENTAL RETIREMENT CLASS	0	0	0	0

$0	$0	$0	$0

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

$0	N/A	N/A

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

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

$0	N/A	N/A

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

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

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

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

$0	N/A	N/A

118

Fund: 40 SubFund: -

3000 - 3999 Employee Benefits

3402 - Health & Welfare Benefits, classified positions

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & 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

119

Fund: 40 SubFund: -

3000 - 3999 Employee Benefits

3902 - Other Benefits, classified positions

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

390204 - AB 1522 ACCRUAL

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

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

430000 - INSTRUCTIONAL SUPPLIES 430001 - SUPPLIES CARRYOVER 430008 - SUPPLIES NON-CLASSROOM 430060 - SUPPLIES GROUNDS

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

4000 - 4999 Books and Supplies

Percent of Total

0 $0

$0 0.0% 0.0%

200,000 0 0 0

$200,000

0 $0

$200,000

13.8%

0 $0

$0 0.0% 0.0%

200,000 0 50,000 0

$250,000

75,000 $75,000

$325,000

1.9%

0 $0

$0 0.0% 0.0%

200,000 0 50,000 0

$250,000

75,000 $75,000

$325,000

1.6%

0 $0

$0

0 0
50,000 0

$50,000

75,000 $75,000

$125,000

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

$0	N/A	N/A

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

$0	25.0	0.0

0                      N/A                       0.0 $0                     N/A                       0.0

$0	62.5	0.0

120

Fund: 40 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5200 - Travel and Conferences

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & 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

786,100 0

$786,100

0 $0

0 0

$0

786,100 0

$786,100

0 $0

0 0

$0

10,000 0

$10,000

0 $0

0 0

$0

0                       1.3                       0.0 0                      N/A                      N/A

$0	1.3	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

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES 580005 - LEGAL SERVICES 580009 - FEES / OTHER
580036 - COST OF ISSUANCE MISC

5900 - Communications

590002 - PHONE CLASSIFIED

5000 - 5999 Services and Other Operating Expenditures

Percent of Total

0 0 0 0

$0

0 $0

$776,100

53.7%

0 0 0 0

$0

0 $0

$786,100

4.6%

2,839,980 0 0 0

$2,839,980

0 $0

$3,626,080

18.1%

2,839,980 0 0 0

$2,839,980

0 $0

$2,849,980

2,839,980	N/A	N/A 0	N/A	N/A 0	N/A	N/A 0	N/A	N/A

$2,839,980	N/A	N/A

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

$2,839,980	367.2	361.3

121

Fund: 40 SubFund: -

6000 - 6999 Capital Outlay

6100 - Land

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

610005 - SITE PLAN/OTHER

6170 - Land Improvements

617000 - LAND IMPROVEMENTS

617002 - SITE IMPRV ARCH/CONSULTANT 617005 - SITE IMPRV PLAN/OTHER 617006 - SITE IMPRV CONSTRUCTION 617007 - SITE IMPRV TESTING
617008 - SITE IMPRV INSPECTORS

617014 - SITE IMPRV OTH CONSTRUCTION

6200 - Buildings and Improvements of Buildings

620000 - BLDG/IMPRV OF BLDG 620002 - PLAN ARCH/CONSULTANT 620005 - PLAN/OTHER

6400 - Equipment

640090 - EQUIPMENT $25,000+

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

7438 - Debt Service - Interest

743800 - DEBT SERVICE/INTEREST 743801 - COP REPAY INTEREST

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

7000 - 7499 Other Outgo

Percent of Total

0 $0

0 0 0 0 0 0 0

$0

0 0 0

$0

0 $0

$0 0.0%

0 470,200

$470,200

0 $0

$470,200

32.5%

10,000 $10,000

13,057,937 0 0 0 0 0 0

$13,057,937

2,393,093 0 0

$2,393,093

159,520 $159,520

$15,620,550 90.8%

0 470,200

$470,200

0 $0

$470,200

2.7%

10,000 $10,000

13,063,937 0 0 0 0 0 0

$13,063,937

2,393,093 0 0

$2,393,093

159,520 $159,520

$15,626,550 77.9%

0 470,200

$470,200

0 $0

$470,200

2.3%

10,000 $10,000

13,063,937 0 0 0 0 0 0

$13,063,937

2,393,093 0 0

$2,393,093

159,520 $159,520

$15,626,550

0 0

$0

0 $0

$0

0                      N/A                       0.0 $0                     N/A                       0.0

6,000	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

$6,000	N/A	0.0

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

$0	N/A	0.0

0                      N/A                       0.0 $0                     N/A                       0.0

$6,000	N/A	0.0

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

122

Fund: 40 SubFund: -

7600 - 7629 Interfund Transfers Out

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

7613 - To State School Building Fund/County School Facilities Fund from All Other Funds

761300 - DIST SH/SFP PROJECT

7619 - Other Authorized Interfund Transfers Out

761900 - TRANSFER TO GENERAL FUND 761904 - TRANSFER TO COP
761999 - TRANSFER TO ALL OTHR FUNDS

7600 - 7629 Interfund Transfers Out

Percent of Total

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

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

$0	$0	$0	$0

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

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

$0	N/A	N/A

$0	N/A	N/A

123

Fund: 51 SubFund: -

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & 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

124

Fund: 51 SubFund: -

8930 - 8979 All Other Financing Sources

8979 - All Other Financing Sources

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & 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

125

Fund: 51 SubFund: -

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & 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

126

Fund: 67 SubFund: -

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

67 - SELF INSURANCE FUND	$80,656,917	$82,312,169	$83,027,749	$2,370,832	$715,580	2.9	0.9
	
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

10,000 50,207,879 3,733,446 696,317 95,000 10,667,842 15,246,433

$80,656,917

$80,656,917 100.0%

0 $0

$0

0.0%

0 $0

10,000 53,440,560 3,484,894 669,735 96,000 10,117,436 14,493,544

$82,312,169

$82,312,169 100.0%

0 $0

$0

0.0%

0 $0

12,000 53,857,650 3,512,524 675,045 97,000 10,339,341 14,534,190

$83,027,749

$83,027,749 100.0%

0 $0

$0

0.0%

0 $0

2,000 3,649,771 (220,922) (21,272) 2,000 (328,501) (712,243)

$2,370,832

$2,370,832

0 $0

$0

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

2,000                     20.0                     20.0 417,090                       7.3                       0.8 27,630                     (5.9)                       0.8 5,310                     (3.1)                       0.8 1,000                       2.1                       1.0 221,904                     (3.1)                       2.2 40,646                     (4.7)                       0.3

$715,580	2.9	0.9

$715,580	2.9	0.9

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

$0	N/A	N/A

127

Fund: 67 SubFund: -

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

67 - SELF INSURANCE FUND	$80,656,917	$82,586,420	$79,793,314	($863,603)	($2,793,107)	(1.1)	(3.4)
	
1000 - 1999 Certificated Personnel Salaries

1200 - Certificated Pupil Support Salaries 120050 - PUPIL SUPPORT SUB

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

2300 - Classified Supervisors' and Administrators' Salaries

230001 - CLASS MANAGEMENT SA 230070 - OVERTIME CL MGMNT

2400 - Clerical, Technical, and Office Staff Salaries

240001 - CLASS BUSINESS SUPPORT 240050 - CLASS BUSINESS SUPPORT SUB

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

0 $0

$0 0.0%

54,293 0

$54,293

65,599 0

$65,599

$119,892

0.1%

0 $0

$0 0.0%

58,099 0

$58,099

70,192 0

$70,192

$128,291

0.2%

0 $0

$0 0.0%

58,709 0

$58,709

71,854 0

$71,854

$130,564

0.2%

0 $0

$0

4,416 0

$4,416

6,256 0

$6,256

$10,672

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

$0	N/A	N/A

611                       8.1                       1.1 0                      N/A                      N/A

$611	8.1	1.1

1,662                       9.5                       2.4 0                      N/A                      N/A

$1,662	9.5	2.4

$2,273	8.9	1.8

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT                                                                                      0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3202 - Public Employees' Retirement System, classified positions

0	N/A	N/A

$0	N/A	N/A

320200 - PERS CLASSIFIED

3301 - OASDI/Medicare/Alternative, certificated positions

330101 - MEDICARE CERT
330102 - SUPPLEMENTAL RETIREMENT CERT

30,417 $30,417

0 0

$0

32,547 $32,547

0 0

$0

33,124                          2,707 $33,124                        $2,707

0                                  0 0                                  0

$0	$0

577                       8.9                       1.8 $577                       8.9                       1.8

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

$0	N/A	N/A

128

Fund: 67 SubFund: -

3000 - 3999 Employee Benefits

3302 - OASDI/Medicare/Alternative, classified positions

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

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

3402 - Health & Welfare Benefits, classified positions

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

3501 - State Unemployment Insurance, certificated positions 350100 - SUI CERT

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS 350290 - SUI CLASS

7,433 1,738 0
0 0

$9,172

26,116 1,966 367 146 315

$28,909

0 $0

599 0

$599

7,954 1,860 0
0 0

$9,814

27,221 1,777 343 146 337

$29,824

0 $0

641 0

$641

8,095 1,893 0
0 0

$9,988

27,111 1,796 345 146 345

$29,743

0 $0

653 0

$653

662                             141 155                               33 0                                  0
0                                  0 0                                  0

$816	$174

995                          (111) (170)                               19 (21)                                  2 0                                  0
30	8

$833	($81)

0                                  0 $0                               $0

53                               11 0                                  0

$53	$11

8.9                       1.8 8.9                       1.8 N/A                      N/A N/A                      N/A N/A                      N/A

8.9	1.8

3.8                     (0.4) (8.6)                       1.1 (5.9)                       0.7 0.0                       0.0 9.5                       2.4

2.9	(0.3)

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

8.9                       1.8 N/A                      N/A

8.9	1.8

3601 - Workers' Compensation Insurance, certificated positions

360100 - W/C CERT                                                                                      0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3602 - Workers' Compensation Insurance, classified positions

360200 - W/C CLASS                                                                             1,439                          1,539                          1,567                             128 360290 - W/C CLASS                                                                                     0                                  0                                  0                                  0

$1,439	$1,539	$1,567	$128

3702 - OPEB, Allocated, classified positions

370200 - RETIREE BENEFIT CLASSIFIED	4,856	4,490	4,570	(286)

$4,856	$4,490	$4,570	($286)

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

27                       8.9                       1.8 0                      N/A                      N/A

$27	8.9	1.8

80	(5.9)	1.8

$80	(5.9)	1.8

129

Fund: 67 SubFund: -

3000 - 3999 Employee Benefits

3901 - Other Benefits, certificated positions

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

390103 - SELF INSUR CERT 390104 - AB 1522 ACCRUAL

3902 - Other Benefits, classified positions

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

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

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

430005 - FOOD/IN-HOUSE MEETINGS 430008 - SUPPLIES NON-CLASSROOM

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

4000 - 4999 Books and Supplies

Percent of Total

0 0

$0

480 0 0

$480

$75,871 0.1% 0.2%

0 802,735

$802,735

0 $0

$802,735

1.0%

0 0

$0

513 0 0

$513

$79,370 0.1% 0.3%

0 807,735

$807,735

0 $0

$807,735

1.0%

0 0

$0

522 0 0

$522

$80,166 0.1% 0.3%

0 796,918

$796,918

0 $0

$796,918

1.0%

0 0

$0

43 0 0

$43

$4,295

0 (5,817)

($5,817)

0 $0

($5,817)

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

$0	N/A	N/A

9	8.9	1.8 0                      N/A                      N/A 0                      N/A                      N/A

$9	8.9	1.8

$796	5.7	1.0

0                      N/A                      N/A (10,817)                     (0.7)                     (1.3)

($10,817)	(0.7)	(1.3)

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

($10,817)	(0.7)	(1.3)

130

Fund: 67 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5710 - Transfers of Direct Costs

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

571042 - DIRECT COST/HEALTH-HLTH CNTR

5750 - Transfers of Direct Costs - Interfund

575030 - DIRECT COST/FOOD SVC INTERFUND 575040 - DIRECT COST/GAD/INTERF

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

0                                  0                                  0                                  0 0                                  0                                  0                                  0

$0	$0	$0	$0

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

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

$0	N/A	N/A

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES 580005 - LEGAL SERVICES 580010 - SOFTWARE LICENSE
580041 - HEALTH CONTRACT/MEDICAL/RX 580042 - HEALTH CONTRACT/HEALTH 580043 - HEALTH CONTRACT/DENTAL 580044 - HEALTH CONTRACT/VISION 580045 - HEALTH CONTRACT-LIFE
580046 - CONTRACT/DISABILITY 580047 - HEALTH EXP - LIABILITY ADJ

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

1,345,880 0
1,000 16,152,090 56,372,793 3,884,073 805,793
0 92,500
1,002,889

$79,657,019

0 0
1,400

$1,400

$79,658,419 98.8%

0 0

$0

$0

0.0%

1,415,762 0
1,000 18,040,782 57,351,652 3,854,249 813,680
0 92,500 0

$81,569,625

0 0
1,400

$1,400

$81,571,025 98.8%

0 0

$0

$0

0.0%

1,461,554 0
1,000 18,038,847 54,592,214 3,781,632 816,519
0 92,500 0

$78,784,266

0 0
1,400

$1,400

$78,785,666 98.7%

0 0

$0

$0

0.0%

115,674 0 0
1,886,756 (1,780,579) (102,442) 10,726
0 0
(1,002,889)

($872,753)

0 0 0

$0

($872,753)

0 0

$0

$0

45,792 0 0
(1,935) (2,759,437) (72,618) 2,839
0 0 0

($2,785,358)

0 0 0

$0

($2,785,358)

0 0

$0

$0

8.6                       3.2 N/A                      N/A 0.0                       0.0 11.7                       0.0 (3.2)                     (4.8) (2.6)                     (1.9) 1.3                       0.3 N/A                      N/A 0.0                       0.0 (100.0)                      N/A

(1.1)	(3.4)

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

0.0	0.0

(1.1)	(3.4)

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

N/A	N/A

N/A	N/A

131

Fund: 68 SubFund: -

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

68 - WORKERS' COMPENSATION	$4,010,750	$4,689,027	$4,690,642	$679,892	$1,615	17.0	0.0
	
8600 - 8799 Other Local Revenue

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

100,000

$100,000

220,000

$220,000

220,000

$220,000

120,000

$120,000

0	120.0	0.0

$0	120.0	0.0

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

866200 - NET INC(DEC) FAIR VALUE INVEST

8674 - In-District Premiums/Contributions 867400 - IN DISTRICT PREMIUMS/CONTRIB

8600 - 8799 Other Local Revenue

Percent of Total

0 $0

3,910,750 $3,910,750

$4,010,750

100.0%

0 $0

4,469,027 $4,469,027

$4,689,027

100.0%

0 $0

4,470,642 $4,470,642

$4,690,642

100.0%

0 $0

559,892 $559,892

$679,892

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

1,615                     14.3                       0.0 $1,615                     14.3                       0.0

$1,615	17.0	0.0

132

Fund: 68 SubFund: -

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

68 - WORKERS' COMPENSATION	$4,010,750	$4,689,027	$4,690,642	$679,892	$1,615	17.0	0.0
	
2000 - 2999 Classified Personnel Salaries

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

2400 - Clerical, Technical, and Office Staff Salaries 240001 - CLASS BUSINESS SUPPORT

2000 - 2999 Classified Personnel Salaries

Percent of Total

10,859 $10,859

42,372 $42,372

$53,231

1.3%

11,620 $11,620

45,337 $45,337

$56,957

1.2%

11,741                             882 $11,741                           $882

46,347                          3,975 $46,347                        $3,975

$58,088	$4,857

1.2%

121                       8.1                       1.0 $121                       8.1                       1.0

1,010                       9.4                       2.2 $1,010                       9.4                       2.2

$1,131	9.1	2.0

133

Fund: 68 SubFund: -

3000 - 3999 Employee Benefits

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED

3302 - OASDI/Medicare/Alternative, classified positions

330200 - SOCIAL SECURITY CLASS 330201 - MEDICARE CLASS

3402 - Health & Welfare Benefits, classified positions

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

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS

13,505 $13,505

3,300 772

$4,072

12,724 957 178
59 204

$14,122

266

$266

14,450 $14,450

3,531 826

$4,357

13,208 875 168
59 218

$14,528

285

$285

14,737                          1,232 $14,737                        $1,232

3,601                             301 842                               70

$4,443	$371

13,261	537 866                             (91) 168                             (10)
59                                  0 222                               18

$14,576	$454

290	24

$290	$24

287                       9.1                       2.0 $287                       9.1                       2.0

70                       9.1                       2.0 16                       9.1                       1.9

$86	9.1	2.0

53                       4.2                       0.4 (9)                     (9.5)                     (1.0) 0                     (5.6)                       0.0 0                       0.0                       0.0 4                       8.8                       1.8

$48	3.2	0.3

5	9.0	1.8

$5	9.0	1.8

3601 - Workers' Compensation Insurance, certificated positions

360100 - W/C CERT

3602 - Workers' Compensation Insurance, classified positions 360200 - W/C CLASS

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

3902 - Other Benefits, classified positions 390203 - SELF INSUR CLASS

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

0 $0

638 $638

2,157 $2,157

213 $213

$34,973 0.9%
2.2%

0 $0

683 $683

1,993 $1,993

228 $228

$36,524 0.8%
2.0%

0                                  0 $0                               $0

697                               59 $697                             $59

2,033                           (124) $2,033                        ($124)

232                               19 $232                             $19

$37,008	$2,035 0.8%
2.0%

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

14                       9.2                       2.0 $14                       9.2                       2.0

40                     (5.7)                       2.0 $40                    (5.7)                       2.0

4                       8.9                       1.8 $4                       8.9                       1.8

$484	5.8	1.3

134

Fund: 68 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5450 - Other Insurance

Third Quarter Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted               2nd Interim               3rd Quarter Budget                       Budget                       Budget

Diff Btwn Q3 & Adpt

Diff Btwn Q3 & I2

Pct Chg               Pct Chg Q3 & Adpt               Q3 & I2

545005 - WORKERS' COMPENSATION

5750 - Transfers of Direct Costs - Interfund

575040 - DIRECT COST/GAD/INTERF

1,225,498 $1,225,498

2,500

$2,500

1,645,498 $1,645,498

2,500

$2,500

1,645,498 $1,645,498

2,500

$2,500

420,000 $420,000

0

$0

0                     34.3                       0.0 $0                     34.3                       0.0

0	0.0	0.0

$0	0.0	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

7,517 2,687,031

$2,694,548

$3,922,546

97.8%

7,517 2,940,031

$2,947,548

$4,595,546

98.0%

7,517 2,940,031

$2,947,548

$4,595,546

98.0%

0 253,000

$253,000

$673,000

0                       0.0                       0.0 0                       9.4                       0.0

$0	9.4	0.0

$0	17.2	0.0

135