March 15, 2023
2022-2023 Second Interim Report

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

	

TABLE OF CONTENTS

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

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

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

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

Child Development……………………………………………………………………………………………….	61-76 Narrative……………………………………………………………………………………………………...	61-65 Revenue………………………………………………………………………………………………………	66-68 Expenditures………………………………………………………………………………………………….	69-76

Cafeteria………………………………………………………………………………………………………….	77-87 Narrative……………………………………………………………………………………………………...	77-81 Revenue………………………………………………………………………………………………………	82-83 Expenditures………………………………………………………………………………………………….	84-87

Other Funds………………………………………………………………………………………………………	88-132

-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 reflects updated financial data relative to the General Fund and other District funds. The quarterly reports consist of First Interim, Second Interim, and Third Quarter.	The First and Second Interim reports are prepared based on budget and actuals as of October 31 and January 31 of each fiscal year respectively, as required by Education Code Section 46704.33. The Third Quarter and Annual Financial Reports are prepared on a year todate 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 Second Interim Report will provide the reader with a summary of adjustments made to major object classifications of revenue and expenditure categories for all District funds since the Adopted Budget was approved by the Board.

Separate financial reports have been prepared for the General Fund, Charter School Fund, Adult Education Fund, Child Development Fund and the Cafeteria Fund which compares the Adopted Budget as approved by the Governing Board, with the Second Interim budgeted revenues and expenditures for the 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.

GENERAL FUND

Summary Revisions to General Fund Budget

Item
Transportation Grant
Other Local Grants and Fees
Change from 1st Interim to 2nd Interim

Budget Adjustment $         714,260
             (85,837) $         628,423

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

2022-23 Adopted Budget

$ 455,232,685

2022-23 2nd Int. Budget

$ 466,852,544

Increase/(Decrease)

$ 11,619,859

I. 2022-23 REVENUES

A. Local Control Funding Formula (LCFF) Revenues

B. Federal Revenues

LCFF Revenues changed from $466,224,121 at First Interim to $466,852,544at Second Interim, an increase of $628,423. The LCFF Supplemental grants are based on a three-year average of the Unduplicated Pupil Percentage (UPP). At First Interim, the District was projecting a decrease from a 49.3% UPP in the prior year	to	45.7%	for	the	current	year.	The implementation of the California Universal Meal program has made it difficult to collect income data from families. As a result of thorough analysis of the data collected, ensuring we took advantage of all ways available to qualify students, the District’s UPP increased to 48.25% at Second Interim. The increase in supplemental grants was offset by a decrease to the Transitional Kindergarten (TK)augmentation. At First Interim TK average daily attendance was projected at 732, at Second Interim it was reduced by 28.51, or 703.49.

Federal Revenues changed from $ 82,419,466 at First Interim to $ 82,766,779 at Second Interim, an increase of $347,312. The increase was primarily due to the posting of prior year revenues for the Every Student Succeeds Act grant and other federal allocation adjustments. The adjustments toFederal Revenues are as follows:

Item	Budget Adjustment Every Student Succeeds Act                                    $	202,737 Title I/II/III/IV                                                                          93,343 Special Education                                                                    37,379 COVID Relief Funds                                                                 17,803 Perkins                                                                               $          (3,950)

Change from 1st Interim to 2nd Interim	$     347,312

2022-23	2022-23

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

$ 75,862,692	$ 82,766,779	$6,904,087

C. Other State Revenues	D. Local Revenues

Other State Revenues changed from $163,742,651 at First Interim to $156,292,969 at Second Interim, a decrease of $7,449,682.	The Governor’s January Proposal for 2023-24 projected a 35% decrease to the one-time Arts, Music, and Instructional Materials Block Grant. The decrease to this one-time grant will be set aside in the State budget to assist with funding the projected cost of living augmentation for the 2023-24 fiscal year. This is worrisome because the Governor is proposing to use one-time revenues to cover ongoing costs. The decrease was offset by an increase to a CTE grant	and	a	Classified     Paraprofessional	Grant. Following are the areas of change:

Local Revenues changed from $15,685,907 at First Interim to $16,353,184 at Second Interim, an increase of $667,277. The increase is primarily due to a grant from the San Joaquin Air Pollution Control District for zero emission school buses. The increase was offset by a small decrease to district fee-based programs. The adjustments to Local Revenues follow:

Item	Budget Adjustment San Joaquin Valley Air Pollution                            $ 688,966 Other Local Grants and Fees                                          (21,689)
Change from 1st Interim to 2nd Interim	$ 667,277

Item

CTE Grants

Classified Paraprofessional Grant Ag Grant
ASES

Arts Music and Instruction

Change from 1st Interim to 2nd Interim

Budget Adjustment $     1,300,000
192,000 10,054 (136,636) (8,815,100)
$ (7,449,682)

2022-23 Adopted Budget

$ 15,483,557

2022-23 2nd Int. Budget

$ 16,353,184

Increase/(Decrease)

$ 869,627

2022-23 Adopted Budget

$ 138,005,713

2022-23 2nd Int. Budget

$ 156,292,969

Increase/(Decrease)

$ 18,287,257

E. Other Transfers In	G. Total General Fund Revenues

Other Transfers In changed from $1,031,341 at First Interim to $1,024,341 at Second Interim, a decrease of $6,825.

Total	General	Fund	Revenues	changed	from $729,103,487 at First Interim to $723,289,992 at Second Interim, a decrease of $ 5,813,495.

Change from 1st Interim to 2nd Interim	$ (6,825)	Change from 1st Interim to 2nd Interim	$( 5,813,495)

2022-23 Adopted Budget

$ 836,000

2022-23 2nd Int. Budget

$ 1,024,341

Increase/(Decrease)

$ 188,516

2022-23 Adopted Budget

$ 685,420,647

2022-23 2nd Int. Budget

$ 723,289,992

Increase/(Decrease)

$ 37,869,345

F.	Other Financing Sources	II.	2022-23 EXPENDITURES

Other Financing Sources of$0 are unchanged at Second	A. Certificated Personnel Salaries Interim.

Change from 1st Interim to 2nd Interim

2022-23                           2022-23 Adopted Budget           2nd Int. Budget

$ -0-	$ -0-

$ -0-

Increase/(Decrease)

$ -0-

Certificated	Personnel	Salaries	changed	from $238,435,723            at            First            Interim            to $238,113,073 at Second Interim, a decrease of $322,650. The decrease is primarily due to ending contracts for temporary teachers funded by the Educator Effectiveness Block Grant. The temporary positions were vital to provide coverage for teachers to attend professional development. The excess funds were moved to a supply holding account until being re-allocated to eligible expenditures. This large decrease was offset by increases in budgets for teacher planning days, ang other miscellaneous adjustments. Following are the areas of change:

Item

Planning Day Certificated Salaries Categorical Certificated Salaries Other Certificated Salaries Educator Effectiveness Block Grant
Change from 1st Interim to 2nd Interim

Budget Adjustment $ 339,285
315,966 224,770
     (1,202,671)

$ ( 322,650)

Item

Instructional Assistants Other Classified Salaries
Classified Supv/Admin Salaries

Change from 1st Interim to 2nd Interim

Budget Adjustment $ 1,500,000
146,666

	80,322

$ 1,726,988

2022-23 Adopted Budget

$ 219,860,053

2022-23 2nd Int. Budget

$ 238,113,073

Increase/(Decrease)

$ 18,253,021

2022-23 Adopted Budget

$ 93,766,105

2022-23 2nd Int. Budget

$ 102,090,376

Increase/(Decrease)

$ 8,324,270

B. Classified Personnel Salaries	C. Employee Benefits

Classified	Personnel	Salaries	changed	from $100,363,387	at            First            Interim            to $102,090,376 at Second Interim, an increase of $1,726,988. The increase is primarily due to adding budget for special education instructional assistants (IA). The IAs are being funded with one-time special education revenues. The positions were added at the beginning of the year, this entry is simple to move budget from a supply holding to ensure the annual salaries and benefits costs is accurately reflected in the budget. Following are the areas of change:

Employee Benefits changed from $176,857,270 at First Interim to $176,004,643 at Second Interim, a decrease of $852,627.	This is primarily due to ending the temporary teacher contracts funded with one-time Educator	Effectiveness	Block	Grant	revenues. Following are the areas of change.

Item	Budget Adjustment Other Statutory Benefits                                          $ (383,115) Educator Effectiveness Block Grant                  	(469,512)
Change from 1st Interim to 2nd Interim	$ (852,627)

2022-23 Adopted Budget

$ 168,484,276

2022-23 2nd Int. Budget

$ 176,004,643

Increase/(Decrease)

$ 7,520,367

D. Books, Supplies and Other Materials

Books, Supplies and Other Materials changed from $200,641,570	at	First	Interim	to $183,982,916 at Second Interim, a decrease of $16,658,654.     The decrease is primarily due to the previously mentioned projected reduction to the one-time Arts, Music, and Instructional Materials Block Grant, and the reclassification of COVID relief dollars budgeted in a holding.      The full Block Grant budget was placed in a supplies holding account awaiting Board approval of the plan. COVID relief funds are placed in a supply holding account until the District is ready to begin approved projects.     The decrease was offset by an increase to the LCAP holding. The budget from the increase in LCFF Supplemental Grants was placed in a supply holding account. These funds will be reclassified at Third Quarter to fund the market study implementation as it relates to position currently funded with LCFF Supplemental Grants through the LCAP. Following are the areas of change:

E. Contracted Services and Other Operating Expenditures

Contracted Services and Other Operating Expenditures changed	from	$49,882,284	at	First	Interim	to $52,646,657 at Second Interim, an increase of $2,764,374. This increase is due to the reclassification of federal grant funds to the travel/conference classification, purchasing and constructing a track storage facility for Buchanan High School, and adjusting the budget for utilities to project annual costs due more accurately to increased gas/electricity rates. Finally, due to the shortage in bus drivers we have had to count on our charterbus companies for an increased number of trips. Charter bus rates increased from 8% to 60% over prior year as they also deal with inflation and driver shortages.	The changes in Contracted Services and Other Operating Expenditures are as follows:

Item

LCAP Holding Other Supplies
Arts, Music, Instruct Materials Grant Reclassification of COVID funds
Change from 1st Interim to 2nd Interim

Budget Adjustment $917,950
443,495 (8,815,100)
 (9,204,999)

$(16,658,654)

Item Travel/Conference
Buchanan Track Storage Facility Utilities
Reclassification of COVID funds Travel/Conference Transportation (ie Charter Buses)
Change from 1st Interim to 2nd Interim

Budget Adjustment $ 631,722
600,000 501,600 375,290 354,495
	301,267

$ 2,764,374

2022-23 Adopted Budget

$ 127,937,740

2022-23 2nd Int. Budget

$ 183,982,916

Increase/(Decrease)

$56,045,177

2022-23 Adopted Budget

$ 42,549,152

2022-23 2nd Int. Budget

$ 52,646,657

Increase/(Decrease)

$ 10,097,505

F. Capital Outlay	H. Inter-fund Transfers Out

Capital Outlay changed from $7,286,840 at First Interim to $16,423,152 at Second Interim, an increase of $9,136,312.	The increase is primarily due to carryover from covid relief funding sources being allocated to HVAC improvements.	Additionally, the Transportation department was awarded grant dollars to purchase new buses.

Inter-fund Transfers Out remain unchanged from First Interim to Second Interim.

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

2022-23	2022-23
Adopted Budget	2nd Int. Budget	Increase/(Decrease)

$ 7,471,066	$ 8,371,066	$ 900,000

Item

HVAC Improvements School Bus Purchase
Other Capital Improvements

Change from 1st Interim to 2nd Interim

Budget Adjustment $ 8,469,400
800,000

	(133,088)

$ 9,136,312

III.	Total General Fund Expenditures

2022-23 Adopted Budget

$ 4,495,952

2022-23 2nd Int. Budget

$ 16,423,152

Increase/(Decrease)

$ 11,927,199

Total General Fund Expenditures changed from $782,075,920 at First Interim to $ 777,931,763 at Second Interim, a decrease of $4,144,157.

G. Other Outgo Expenditures

Other Outgo Expenditures changed from $237,779 at First Interim to $299,879 at Second Interim, an increase of $62,101.

Change from 1st Interim to 2nd Interim

2022-23                           2022-23 Adopted Budget           2nd Int. Budget

$ 664,850,946	$ 777,931,763

$ (4,144,157)

Increase/(Decrease)

$ 113,080,817

Change from 1st Interim to 2nd Interim	$ 62,101

2022-23 Adopted Budget

$ 594,019

2022-23 2nd Int. Budget

$ 299,879

Increase/(Decrease)

$ 13,277

IV.	Fund Balance
Beginning Fund Balance, Audited 7/1/22	$ 166,043,782

Total	revenues	are	$723,289,992	and	total expenditures are $777,931,763, at Second Interim. This results in a deficit of $ 54,641,771, an operating deficit of $4,836,417, and an estimated general reserve percentage of 3.73%. The committed and the general reserve     combined     is     14.0%	of	total     budgeted expenditures.

2022-23 Revenues                              723,289,992 2022-23 Expenditures                      777,931,763

Surplus/(Deficit) (1)

Ending Fund Balance, 6/30/23, Projected

Components of Fund Balance:

Non-Spendable:
Revolving Cash Reserve	144,000 Store’s Inventory Reserve              1,875,805 Pre-paid Expenditures                            475,000

     (54,641,771)

$ 111,408,836

Committed:

Future Program Growth 10% Stabilization

Subtotal of Components

2,069,160 77,793,176

	82,357,041

Estimated General Reserve 6/30/23

General Reserve as % of Expenditures

$ 29,044,970

3.73%

One-Time Items

Textbooks

State Grant Carryover COVID Relief Carryover Onetime Special Education Site/Department Carryover LCAP Carryover
Federal Grants

Certificates of Participation Total One-Time (2)

Ongoing Operating Deficit (1 + 2)

$11,366,482 9,848,727 8,294,987 6,672,604
6,577,000 4,273,866 2,057,938
         713,750 $ 49,805,354

$ (4,836,417)

Fund: 01 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

01 - GENERAL FUND	$685,420,647	$729,103,487	$723,289,992	$37,869,345	($5,813,495)	5.5	(0.8)
	
8010 - 8099 Revenue Limit Sources

8011 - LCFF State Aid - Current Year

801100 - REVENUE LIMIT STATE AID

255,296,391

$255,296,391

260,483,850

$260,483,850

259,066,035

$259,066,035

3,769,644

$3,769,644

(1,417,815)

($1,417,815)

1.5	(0.5)

1.5	(0.5)

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)

114,060,955 $114,060,955

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)

5,811,270 $5,811,270

0 $0

0 $0

0 $0

0 $0

0 $0

0 $0

0 $0

0

$0

(138)                       5.4                       0.0 ($138)                       5.4                       0.0

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

0                       0.0                       0.0 $0                       0.0                       0.0

0                       0.0                       0.0 $0                       0.0                       0.0

0                       0.0                       0.0 $0                       0.0                       0.0

0                       0.0                       0.0 $0                       0.0                       0.0

0                       0.0                       0.0 $0                       0.0                       0.0

0                       0.0                       0.0 $0                       0.0                       0.0

0	0.0	0.0

$0	0.0	0.0

Fund: 01 SubFund: -

8010 - 8099 Revenue Limit Sources

8047 - Community Redevelopment Funds

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

804700 - RL COMM REDEVL FUNDS                                                          0 $0

8082 - Other In-Lieu Taxes

808200 - RL OTH IN-LIEU TAXES                                                                 0 $0

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

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

8091 - LCFF Transfers - Current Year

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

$0

8096 - Transfers to Charter Schools in Lieu of Property Taxes

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

0                                  0 $0                               $0

0                                  0 $0                               $0

0                                  0 0                                  0

$0	$0

2,640,141 $2,640,141

0 $0

0 $0

0 0

$0

2,640,141                      N/A                      N/A $2,640,141                     N/A                     N/A

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

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

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

$0	N/A	N/A

809600 - IN LIEU PROPERTY TAX TRANSFER

8010 - 8099 Revenue Limit Sources

Percent of Total

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

$455,232,685

66.4%

(1,775,617) ($1,775,617)

$466,224,121

63.9%

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

$466,852,544

64.5%

(601,196) ($601,196)

$11,619,859

(593,765) ($593,765)

$628,423

34.0                     33.4 34.0                     33.4

2.6	0.1

10

Fund: 01 SubFund: -

8100 - 8299 Federal Revenue

8181 - Special Education - Entitlement

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

818100 - FED SP ED ENTITLEMENT

8182 - Special Education - Discretionary Grants

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

8281 - FEMA

828100 - FEMA REVENUES

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

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

8290 - All Other Federal Revenue

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

8100 - 8299 Federal Revenue

Percent of Total

7,498,227 $7,498,227

700,159 0

$700,159

0 $0

0 $0

0 $0

0 53,785,620 13,878,686

$67,664,306

$75,862,692

11.1%

7,498,227 $7,498,227

826,921 1,602,032

$2,428,953

0 $0

0 $0

0 $0

0 56,713,405 15,778,882

$72,492,287

$82,419,466

11.3%

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%

37,379 $37,379

126,762 1,602,032

$1,728,794

0 $0

0 $0

0 $0

0 3,029,433 2,108,481

$5,137,914

$6,904,087

37,379                       0.5                       0.5 $37,379                       0.5                       0.5

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 101,648                       5.6                       0.2 208,285                     15.2                       1.3

$309,933	7.6	0.4

$347,312	9.1	0.4

11

Fund: 01 SubFund: -

8300 - 8599 Other State Revenue

8311 - Other State Apportionments - Current Year

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

831100 - ST OTH APPORTIONMENTS

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

8550 - Mandated Cost Reimbursements 855000 - ST MANDATED REIMB

8560 - State Lottery Revenue

856000 - ST LOTTERY 856001 - ST LOTTERY PR YR

8590 - All Other State Revenue

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

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

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

8639 - All Other Sales

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

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

968,038 108,956,167 4,980,238

$114,904,443

$163,742,651 22.5%

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

758,357 $758,357

0 $0

0 $0

282,307 0

$282,307

968,038 11,434,952 4,843,602

$17,246,593

$18,287,257

0 $0

(11,343) 0 0 0 0

($11,343)

0                       2.1                       0.0 $0                       2.1                       0.0

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

0                       0.0                       0.0 $0                       0.0                       0.0

0                       3.1                       0.0 0                      N/A                      N/A

$0	3.1	0.0

0                      N/A                       0.0 (7,313,046)                     12.7                     (6.7) (136,636)                      N/A                     (2.7)

($7,449,682)	19.1	(6.5)

($7,449,682)	13.3	(4.5)

0                       0.0                       0.0 $0                       0.0                       0.0

(11,343)	(14.5)	(14.5) 0                       0.0                       0.0 0                       0.0                       0.0 0                      N/A                      N/A 0                      N/A                      N/A

($11,343)	(5.8)	(5.8)

12

Fund: 01 SubFund: -

8600 - 8799 Other Local Revenue

8650 - Leases and Rentals

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

865000 - LOC LEASES & RENTAL

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

36,000 $36,000

925,000

$925,000

36,000 $36,000

925,000

$925,000

36,000 $36,000

925,000

$925,000

0                                  0                       0.0                       0.0 $0                               $0                       0.0                       0.0

0	0	0.0	0.0

$0	$0	0.0	0.0

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

866200 - NET INC(DEC) FAIR VALUE INVEST

8677 - Interagency Services Between LEAs 867700 - LOC INTERAGENCY

8689 - All Other Fees and Contracts

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

0 $0

0 $0

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

$6,947,345

0 $0

0 $0

3,614,534 5,655 6,824 3,111 1,050 1,108
0 0 0
2,648,198 713,197

$6,993,677

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

(209,856) 3,855 3,009 5,551 1,510 1,148
0 0 0
180,536 0

($14,247)

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

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

16,596                     (5.5)                       0.5 0                   214.2                       0.0 (115)                     81.3                     (1.7) 2,440                      N/A                     78.4 460                      N/A                     43.8
40	N/A	3.6 0	N/A                      N/A 0	N/A                      N/A 0	N/A                      N/A
(80,000)                       7.6                     (3.0) 0                       0.0                       0.0

($60,579)	(0.2)	(0.9)

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
3,137,469 0

0 $0

0 0
3,873,509 0

0 $0

0 0
847,789 0

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

0                      N/A                      N/A 0                      N/A                      N/A
736,040                     28.0                     23.5 0                      N/A                      N/A

13

Fund: 01 SubFund: -

8600 - 8799 Other Local Revenue

8699 - All Other Local Revenue

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

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

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

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

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

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

8919 - Other Authorized Interfund Transfers In

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

8900 - 8929 Interfund Transfers In

Percent of Total

90,000 145,000 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
134,946 2,226,035 0
1,000 0 0 0 0 0
415,890

$6,153,965

1,357,287 $1,357,287

$15,685,907 2.2%

0 $0

1,031,341 0 0

$1,031,341

$1,031,341

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%

0 0 0
3,625 0
138,105 0 0 0 0 0 0 0 0 0

$989,519

(94,303) ($94,303)

$869,627

0 $0

188,516 0 0

$188,516

$188,516

0	0.0	0.0 0	0.0	0.0 0                      N/A                      N/A 0                      N/A	0.0 0                      N/A                      N/A
3,159	N/A	2.3 0                       0.0	0.0 0	N/A                      N/A 0                       0.0	0.0 0	N/A                      N/A 0	N/A                      N/A 0	N/A                      N/A 0	N/A                      N/A 0	N/A                      N/A 0                       0.0	0.0

$739,199	16.8	12.0

0                     (6.5)                       0.0 $0                    (6.5)                       0.0

$667,277	5.6	4.3

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

(6,825)	22.5	(0.7) 0                      N/A                      N/A 0                      N/A                      N/A

($6,825)	22.5	(0.7)

($6,825)	22.5	(0.7)

14

Fund: 01 SubFund: -

8930 - 8979 All Other Financing Sources

8972 - Proceeds from Leases

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

897200 - PROCEEDS FROM CAPITAL LEASES

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

8980 - Contributions from Unrestricted Revenues

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

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

8980 - 8999 Contributions

Percent of Total

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

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

0	0	0	0 0	0	0	0 0	0	0	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

15

Fund: 01 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

01 - GENERAL FUND	$664,850,946	$782,075,920	$777,931,763	$113,080,817	($4,144,157)	17.0	(0.5)
	
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

164,304,990 3,861,284 3,435,893 1,602,585
0 8,368,672 104,569 3,358,146 0

$185,036,140

360,531 8,834,320 7,737,713 4,399,709 37,615 158,919 1,200

$21,530,008

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

7,356,044 989,688 680,982 648,281
0 421,769 16,267 259,579 0

$10,372,609

23,586 (23,397) 11,579 449,096 7,960 32,875 0

$501,699

110,862 547,411 (9,146) 452,504 0 (240,412) (18,881) 19,876
0

$862,214

0 61,598 16,372 16,935 0
0 0

$94,904

4.7                       0.1 28.9                     14.2 24.8                     (0.3) 46.1                     28.2 N/A                      N/A 5.5                     (2.9) 23.4                  (18.1) 8.3                       0.6 N/A                      N/A

5.9	0.5

7.0                       0.0 (0.3)                       0.7 0.1                       0.2 11.3                       0.4 26.8                       0.0 26.1                       0.0 0.0                       0.0

2.4	0.4

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

6,297,529 268,352 4,403,591 963,688 930,111 5,283,231 49,746
0

$18,196,247

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

$18,046,839

666,174 24,142 251,464 63,041 201,498 446,060 0
0

$1,652,378

44,020 0 0 0 0
(143,682) (49,746) 0

($149,408)

11.7                       0.7 9.9                       0.0 6.1                       0.0 7.0                       0.0 27.7                       0.0 9.5                     (2.7) N/A                (100.0) N/A                      N/A

10.1	(0.8)

16

Fund: 01 SubFund: -

1000 - 1999 Certificated Personnel Salaries

1900 - Other Certificated Salaries

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

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

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

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

2100 - Classified Instructional Salaries

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

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

5,765,285 555,940 4,567,042 2,461,310 14,974 37,324 241,456 29,996
0

$13,673,328

$238,435,723 30.5%

20,858,572 821,148
0 170,477 634,909 3,768
0 0

$22,488,874

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

3,320,382 555,673 1,210,968 276,973 16,395 44,485 301,459
0 0

$5,726,335

$18,253,021

2,457,316 23,941
0 13,396 604,474 1,991
0 0

$3,101,119

(1,320,772)                   295.4                  (22.9) (267)                      N/A                       0.0 47,692                     35.6                       1.0
616                     12.7                       0.0 1,702                 5827.3                     11.4 25,668                   240.4                     68.8 115,003                   548.1                     47.6 0                       0.0                       0.0
0	N/A	N/A

($1,130,360)	84.0	(8.3)

($322,650)	8.3	(0.1)

1,523,107                     12.3                       7.3 44,343                       2.8                       5.4
0                      N/A                      N/A 5,424                       8.2                       3.2 (192)                 1998.7                       0.0 723                     79.6                     19.2
0                      N/A                      N/A 0                      N/A                      N/A

$1,573,406	14.8	7.0

17

Fund: 01 SubFund: -

2000 - 2999 Classified Personnel Salaries

2200 - Classified Support Salaries

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

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

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

6,031,982 1,710,150 8,641,092 2,817,172 361,122 4,037,916 50,101 353,555 336,925 1,067,223 4,018,918 196,364 1,898,803 12,350 589,857 138,632
0

$32,262,162

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

499,005 125,747 660,958 164,593 31,226 210,965 (47,609) 23,098 25,077 (7,491) 159,981 4,040 79,781 0 206,870 (59,477) 0

$2,076,764

31,861                       9.0                       0.5 0                       7.9                       0.0 (2,318)                       8.3                       0.0 0                       6.2                       0.0
0	9.5	0.0 0	5.5	0.0 0                  (48.7)	0.0 0	7.0	0.0
1,834                       8.0                       0.5 3,819                     (0.7)                       0.4 99,486                       4.0                       2.5 (64,438)                       3.2                  (32.8) (352,573)                       5.4                  (18.6) 0                       0.0                       0.0 343,670                     28.5                     58.3 (63,890)                  (44.3)                  (46.1) 0                      N/A                      N/A

($2,548)	6.9	0.0

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

12,103,757 63,000
0 0
194,809

$12,361,565

19,871,151 44,537 447,548 107,055 3,400

$20,473,691

389,281 1,376,182 103,828

18

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

799,722 0 0 0
103,054

$902,776

1,113,894 31,304 107,219 48,076
0

$1,300,493

11,323 307,108 182,293

141,997 0 0 0
(61,674)

$80,322

(31,490) (3,857) 26,674 (15,630) 0

($24,303)

0 12,598 175,496

7.0                       1.2 0.0                       0.0 N/A                      N/A N/A                      N/A 342.6                  (31.7)

7.8	0.6

5.9                     (0.2) 333.9                     (8.7) 29.2                       6.0 110.9                  (14.6) 0.0                       0.0

6.8	(0.1)

3.0                       0.0 28.4                       0.9 187.9                   169.0

Fund: 01 SubFund: -

2000 - 2999 Classified Personnel Salaries

2900 - Other Classified Salaries

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

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

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

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%

843,575 3,519,516 555,244 690,134 147,652 5,051,314 19,209 81,161
0

$12,777,096

$100,363,387

12.8%

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%

(82,687) 384,460 106,034 (96,129) 4,471 122,246 7,139 (3,138) 0

$943,118

$8,324,270

(73,775)                     (9.7)                     (8.7) (13,968)                     12.3                     (0.4) 36,818                     21.8                       6.6 (29,647)                  (12.7)                     (4.3) (1,566)                       3.2                     (1.1) (32,598)                       2.5                     (0.6) 6,690                     38.1                     34.8 20,065                     (3.0)                     24.7 0                      N/A                      N/A

$100,112	7.9	0.8

$1,726,988	8.9	1.7

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT 310190 - STRS CERT

64,682,659 790,618

$65,473,276

68,119,464 1,000,167

$69,119,631

67,936,862 1,026,867

$68,963,729

3,254,203 236,249

$3,490,452

(182,601) 26,700

($155,902)

5.0                     (0.3) 29.9                       2.7

5.3	(0.2)

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED 310291 - STRS CLASSIFIED

787,841 4,123

$791,964

810,869 5,454

$816,323

796,374 6,505

$802,879

8,533 2,382

$10,915

(14,495) 1,051

($13,444)

1.1                     (1.8) 57.8                     19.3

1.4	(1.6)

3201 - Public Employees' Retirement System, certificated positions

320100 - PERS CERTIFICATED 320190 - PERS CERTIFICATED

482,738 0

$482,738

551,980 0

$551,980

550,680 0

$550,680

67,942 0

$67,942

(1,300) 0

($1,300)

14.1                     (0.2) N/A                      N/A

14.1	(0.2)

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED 320290 - PERS CLASSIFIED

20,264,419 526,120

$20,790,539

21,558,658 676,618

$22,235,276

21,444,412 602,034

$22,046,447

1,179,994 75,914

$1,255,908

(114,246) (74,584)

($188,830)

5.8                     (0.5) 14.4                  (11.0)

6.0	(0.8)

19

Fund: 01 SubFund: -

3000 - 3999 Employee Benefits

3301 - OASDI/Medicare/Alternative, certificated positions

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

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

330192 - SUPPLEMENTAL RETIREMENT CERT

3302 - OASDI/Medicare/Alternative, classified positions

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

330292 - SUPPLEMENTAL RETIREMENT CLASS

3401 - Health & Welfare Benefits, certificated positions

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

3402 - Health & Welfare Benefits, classified positions

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

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

218,990 3,369,450 4,978 2,838 92,998 2,936

$3,692,190

5,455,037 1,366,004 168,576 230,053 80,869 48,217

$7,348,756

33,383,286 2,167,575 423,230 156,588

$36,130,680

18,054,300 1,184,376 227,405 79,479 229,199

$19,774,759

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

4,042 239,184 608 1,116 33,351 1,546

$279,847

364,724 75,861 (5,761) 20,685 10,445 5,925

$471,879

1,437,702 (218,582) (21,809) 1,614

$1,198,924

1,142,630 (90,644) (10,280) 2,103 8,067

$1,051,876

(9,862) (40,290) (439)
34 2,391 173

($47,993)

(10,772) (2,109) 3,913 (10,192) (25) 3,052

($16,134)

(146,908) 5,974 1,112 (2,344)

($142,167)

(58,158) 7,465 1,885 (56) (1,765)

($50,629)

2.0                     (4.5) 7.7                     (1.2) 15.5                     (8.8) 63.6                       1.2 53.8                       2.6 98.9                       5.9

8.3	(1.3)

7.2                     (0.2) 5.9                     (0.2) (3.2)                       2.3 10.4                     (4.4) 14.8                       0.0 13.1                       6.3

6.9	(0.2)

4.5                     (0.4) (9.1)                       0.3 (4.9)                       0.3 1.1                     (1.5)

3.4	(0.4)

6.8                     (0.3) (7.1)                       0.6 (4.3)                       0.8 2.7                     (0.1) 3.7                     (0.8)

5.6	(0.3)

3501 - State Unemployment Insurance, certificated positions

350100 - SUI CERT 350190 - SUI CERT

1,063,124 22,763

$1,085,887

1,247,236 28,275

$1,275,512

1,177,616 29,119

$1,206,735

114,492 6,356

$120,848

(69,621) 844

($68,777)

10.8                     (5.6) 27.9                       3.0

11.1	(5.4)

20

Fund: 01 SubFund: -

3000 - 3999 Employee Benefits

3502 - State Unemployment Insurance, classified positions

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

350200 - SUI CLASS 350290 - SUI CLASS

444,913 26,426

$471,338

535,370 27,735

$563,105

523,676 26,628

$550,304

78,763 203

$78,966

(11,694) (1,107)

($12,801)

17.7                     (2.2) 0.8                     (4.0)

16.8	(2.3)

3601 - Workers' Compensation Insurance, certificated positions

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

2,566,269 52,576

$2,618,844

2,782,591 65,281

$2,847,872

2,767,966 67,374

$2,835,340

201,698 14,798

$216,495

(14,625) 2,093

($12,532)

7.9                     (0.5) 28.1                       3.2

8.3	(0.4)

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

1,133,750 52,325

$1,186,076

7,497,312 $7,497,312

2,444,680 $2,444,680

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

71,434 (8,959)

$62,475

(642,389) ($642,389)

(171,482) ($171,482)

0 $0

0 0 0

$0

(2,226)                       6.7                     (0.2) (6,890)                  (16.5)                  (13.2)

($9,116)	5.6	(0.8)

(74,708)                     (8.0)                     (1.0) ($74,708)                    (8.0)                    (1.0)

(10,876)                     (6.6)                     (0.4) ($10,876)                    (6.6)                    (0.4)

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

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

$0	N/A	N/A

21

Fund: 01 SubFund: -

3000 - 3999 Employee Benefits

3901 - Other Benefits, certificated positions

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

390100 - OTH BEN CERT

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

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

3902 - Other Benefits, classified positions

390201 - OTH BEN CLASS

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

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

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

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
936,817 29,216 0 28,402 8,251

$1,002,687

0 0
290,091 38,512 0 20,309 21,521

$370,433

$176,857,270 22.6%
65.9%

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
63,746 4,471 0 11,559 (2,151)

$77,625

0 0
(51,890) 3,526
0 1,329 (2,880)

($49,914)

$7,520,367

0                      N/A                      N/A 0                      N/A                      N/A
(17,803)                       7.5                     (1.9) (15,030)                     46.0                  (51.4) 0                      N/A                      N/A
617                     66.2                       2.2 368                  (20.0)                       4.5

($31,848)	8.7	(3.2)

0                      N/A                      N/A 0                      N/A                      N/A
13,696                  (14.6)                       4.7 (30,017)                     71.0                  (77.9) 0                      N/A                      N/A
(471)                       7.2                     (2.3) 1,220                  (11.2)                       5.7

($15,572)	(12.3)	(4.2)

($852,627)	4.5	(0.5)

-

430040 - SUPPLIES - DISTRICT EVENTS

Percent of Total

4000 - 4999 Books and Supplies

4100 - Approved Textbooks and Core Curricula Materials

410000 - TEXTBOOKS

0 $0

$0 0.0%

5,755,345

$5,755,345

0 $0

$0 0.0%

11,632,164

$11,632,164

0 $0

$0 0.0%

11,635,150

$11,635,150

0 $0

$0

5,879,805

$5,879,805

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

$0	N/A	N/A

2,986	102.2	0.0

$2,986	102.2	0.0

22

Fund: 01 SubFund: -

4000 - 4999 Books and Supplies

4200 - Books and Other Reference Materials

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

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 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 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

32,056 0

$32,056

8,680,326 0 92,742,594 46,000 393,643 349,200 6,302 4,508,533 0
0 10,000 0
0 2,900 13,500
151,000 176,608 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

97,674 0

$97,674

15,145,754 20,337,978 127,167,380 46,000 655,684 349,200 6,302 5,764,025
0 0
9,472 47,257 0 2,900 13,500
141,000 217,694 2,334,214 500
0 0
1,000 325,000 389,000 0 30,000 250,000 25,000 40,000 0 157,496 8,863 421,000 902,000

23

158,158 0

$158,158

16,350,224 17,146,803 112,819,543 46,000 762,412 349,200 6,302 6,578,892
0 0
9,472 47,257 0 2,900 13,500
141,000 233,194 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

126,101 0

$126,101

7,669,898 17,146,803 20,076,949 0
368,770 0 0
2,070,359 0 0
(528) 47,257 0
0 0
(10,000) 56,586 302,964 0
0 0
(700) 100,000 150,000 0 10,000 85,000 (10,000) 5,000
0 (90,081) 75 103,200 243,305

60,484                   393.4                     61.9 0                      N/A                      N/A

$60,484	393.4	61.9

1,204,470                     88.4                       8.0 (3,191,174)                      N/A                  (15.7) (14,347,837)                     21.6                  (11.3) 0                       0.0                       0.0
106,728	93.7	16.3 0                       0.0                       0.0 0                       0.0                       0.0
814,868	45.9	14.1 0                      N/A                      N/A 0                      N/A                      N/A 0                     (5.3)                       0.0 0                      N/A                       0.0 0                      N/A                      N/A 0                       0.0                       0.0 0                       0.0                       0.0 0                     (6.6)                       0.0
15,500                     32.0                       7.1 19,750                     14.8                       0.8 0                       0.0                       0.0
0                      N/A                      N/A 0                      N/A                      N/A
(500)                  (58.3)                  (50.0) 100,000                     30.8                     30.8 156,000                     38.0                     40.1 0                      N/A                      N/A 30,000                     20.0                   100.0 50,000                     39.5                     20.0 (10,000)                  (40.0)                  (40.0) 0                     14.3                       0.0
0                      N/A                      N/A (12,000)                  (38.2)                     (7.6) 1,060                       0.8                     12.0
0                     32.5                       0.0 0                     36.9                       0.0

Fund: 01 SubFund: -

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

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

4400 - Noncapitalized Equipment

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

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

5100 - Subagreements for Services

510000 - SUBAGREEMENTS FOR SERVICES

5200 - Travel and Conferences

520000 - CONF/TRAVEL

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

120,205 269,557 943,835 5,204 119,343 0
0

$112,858,370

9,291,967 0 0

$9,291,967

$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

120,205 262,806 1,161,259 5,204 40,391
0 0

$176,378,083

12,533,649 0 0

$12,533,649

$200,641,570 25.7%

6,927,764 $6,927,764

1,874,871 30,000 254,056 42,135
0

$2,201,062

79,268 45,438

$124,706

120,205 262,806 1,162,259 5,204 44,066
0 0

$161,319,622

10,869,987 0 0

$10,869,987

$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

0 (6,751) 218,424 0 (75,277) 0
0

$48,461,252

1,578,019 0 0

$1,578,019

$56,045,177

2,692,559 $2,692,559

1,194,011 30,000 22,423 135
0

$1,246,569

3,667 45,438

$49,105

0 0
1,000 0 3,675 0
0

($15,058,461)

(1,663,663) 0 0

($1,663,663)

($16,658,654)

(126,849) ($126,849)

619,401 0 12,321 0
0

$631,722

(725) 0

($725)

0.0                       0.0 (2.5)                       0.0 23.1                       0.1 0.0                       0.0 (63.1)                       9.1 N/A                      N/A N/A                      N/A

42.9	(8.5)

17.0	(13.3) N/A                      N/A N/A                      N/A

17.0	(13.3)

43.8	(8.3)

65.5                     (1.8) 65.5                    (1.8)

91.8                     33.0 N/A                       0.0 9.2                       4.8 0.3                       0.0 N/A                      N/A

78.6	28.7

4.9                     (0.9) N/A                       0.0

65.6	(0.6)

24

Fund: 01 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5400 - Insurance

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

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

5500 - Operations and Housekeeping Services

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

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

$2,814,759

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

$11,208,625

1,140,349 2,983,787 38,494 (1,376,916)

$2,785,714

1,796,034 712,700 107,200
0 23,000 193,000
8,030,935 1,276,250

$12,139,119

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

$2,785,752

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

$12,640,719

0 1,131 0
(30,138)

($29,007)

110,000 126,000 25,000 2,500 3,000
0 640,593 525,000

$1,432,093

0                       0.0                       0.0 38                       0.0                       0.0 0                       0.0                       0.0 0                       2.2                       0.0

$38	(1.0)	0.0

0                       6.5                       0.0 (4,000)                     21.6                     (0.6) 15,000                     25.7                     14.0 2,500                      N/A                      N/A 0                     15.0                       0.0
0                       0.0                       0.0 14,350                       8.7                       0.2 473,750                     42.9                     37.1

$501,600	12.8	4.1

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

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

3,405,057 3,150,630 409,175 2,783 256,681 175,700 114,300 39,000 56,400 15,000 830,000 25,000 115,200 543,143
0 0 0

$9,138,069

0

25

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

(110,260) (14,332) 31,000 (270) 333,780 (1,686) 400
0 0
10,000 127,250 0 44,050 21,709 0
0 0

$441,640

0

(393,267) 11,600 1,000
78 243,040 29,649 400
0 0 0
97,250 0 12,000 0
0 0 0

$1,749

0

(3.5)                  (11.5) (0.5)                       0.4 8.2                       0.2 (8.6)                       2.8 201.1                     94.7 (0.8)                     16.9 0.3                       0.3 0.0                       0.0 0.0                       0.0 200.0                       0.0 15.9                     11.7 0.0                       0.0 53.0                     10.4 4.2                       0.0 N/A                      N/A N/A                      N/A N/A                      N/A

5.1	0.0

N/A	N/A

Fund: 01 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5710 - Transfers of Direct Costs

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

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 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 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 0 0 0 0 0

$0

0 (26,000) (195,000) (86,102) (13,675) (42,150) 0 (27,734) (175) (7,900) (102,770) 0 (30,286) (14,300) 0

($546,092)

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

$0

0 (14,000) 0
3,000 (6,000) (15,000) 0 (5,104) 0 (2,200)
(100,000) 0
(5,161) (531)
0

($144,996)

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

$0	N/A	N/A

0	N/A	N/A 0                   116.7                       0.0 0                       0.0                       0.0 0                     (3.4)                       0.0
(3,000)                     56.2                     21.9 (5,000)                     46.7                     11.9 0                      N/A                      N/A
0	22.6	0.0 0                       0.0	0.0 0	38.6	0.0 0                3610.1	0.0 0                      N/A                      N/A 0	20.5	0.0
(531)                       3.7                       3.7 0                      N/A                      N/A

($8,531)	35.4	1.6

5800 - Professional/Consulting Services and Operating Expenditures

580001 - CONT FOR PER SERV/INDIVIDUAL	332,746	355,056	538,220	205,474	183,163	61.8	51.6

26

Fund: 01 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES 580003 - CHARTER BUS 580005 - LEGAL SERVICES 580006 - ADVERTISING
580007 - FEES/ADMINISTRATIVE 580008 - FEES/ADMISSION - STUDENTS 580009 - FEES / OTHER
580010 - SOFTWARE LICENSE 580011 - FCOE STRS PENATLIES
580012 - SOFTWARE LICENSE CURRICULUM 580021 - LEGAL SETTLEMENTS
580023 - CONS FEE TRANS/QZAB 580024 - CONS FEE TRUSTEE 580025 - CONS FEE/ CCELC 580032 - UNDERWRITER'S FEES 580036 - COST OF ISSUANCE MISC 580050 - ACTUARIAL ADJUST 580090 - BUDGET RESERVE 580099 - CONTRACT REIMB

5900 - Communications

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

5000 - 5999 Services and Other Operating Expenditures

Percent of Total

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

4,713,513 716,100 1,855,558 67,415 33,767 577,450 761,785 2,405,246 1,000 3,840,444 250,000
0 0 0 0 0 0
484,347 0

$16,061,681

575,560 172,495 302,205 0
0

$1,050,260

$49,882,284

6.4%

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

392,097 (89,495) 150,000 17,078 4,390 105,025 158,965 1,635,870 0
157,471 150,000 0
0 0 0 0 0
1,374,246 0

$4,261,119

34,397 49,738 64,287 0
0

$148,423

$10,097,505

(302,868)                       9.8                     (6.4) (12,995)                  (11.3)                     (1.8) 0                       8.8                       0.0
2,100                     32.6                       3.1 850                     14.5                       2.5 43,374                     20.4                       7.5 3,295                     26.2                       0.4 537,004                   125.2                     22.3 0                       0.0                       0.0 (214,417)                       4.5                     (5.6) 0                   150.0                       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
1,475,000                   234.9                   304.5 0                      N/A                      N/A

$1,714,506	31.5	10.7

10,483                       6.2                       1.8 37,904                     31.0                     22.0 2,476                     26.7                       0.8 0                      N/A                      N/A
0	N/A	N/A

$50,863	15.6	4.8

$2,764,374	23.7	5.5

27

Fund: 01 SubFund: -

6000 - 6999 Capital Outlay

6170 - Land Improvements

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

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

6200 - Buildings and Improvements of Buildings

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

6400 - Equipment

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

6000 - 6999 Capital Outlay

Percent of Total

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%

240,000 0 0 0

$240,000

5,552,243 0 0

$5,552,243

1,494,597 0

$1,494,597

$7,286,840

0.9%

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%

110,000 0 0 0

$110,000

9,999,230 0 0

$9,999,230

1,817,969 0

$1,817,969

$11,927,199

(40,000) 0 0 0

($40,000)

8,469,400 0 0

$8,469,400

706,911 0

$706,911

$9,136,312

122.2	(16.7) N/A                      N/A N/A                      N/A N/A                      N/A

122.2	(16.7)

248.6	152.5 N/A                      N/A N/A                      N/A

248.6	152.5

474.0                     47.3 N/A                      N/A

474.0	47.3

265.3	125.4

28

Fund: 01 SubFund: -

7000 - 7499 Other Outgo

7130 - State Special Schools

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

713000 - STATE SP SCH

7283 - All Other Transfers to JPAs

722300 - TRANSFER OUT TO JPA CART

7310 - Transfers of Indirect Costs

731010 - DIRECT SUP/INDIRECT COST

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

7438 - Debt Service - Interest

743800 - DEBT SERVICE/INTEREST

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

7000 - 7499 Other Outgo

Percent of Total

20,000 $20,000

1,425,946 $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

1,417,526 $1,417,526

0 $0

(1,631,237) ($1,631,237)

11,943 $11,943

419,547 $419,547

$237,779

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%

0 $0

90,825 $90,825

0 $0

(77,548) ($77,548)

0 $0

0 $0

$13,277

0 $0

99,245 $99,245

0 $0

(37,145) ($37,145)

0 $0

0 $0

$62,101

0.0                       0.0 0.0                       0.0

6.4                       7.0 6.4                       7.0

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

4.9                       2.3 4.9                       2.3

0.0                       0.0 0.0                       0.0

0.0                       0.0 0.0                       0.0

4.6	26.1

29

Fund: 01 SubFund: -

7600 - 7629 Interfund Transfers Out

7611 - From General Fund to Child Development Fund

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

761101 - TRANSFER TO CHILD DEVELOPMENT

7612 - Between General Fund and Special Reserve Fund

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

7619 - Other Authorized Interfund Transfers Out

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

7600 - 7629 Interfund Transfers Out

Percent of Total

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 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 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 0 0 0
900,000

$900,000

$900,000

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

0                      N/A                      N/A 0                       0.0                       0.0

$0	0.0	0.0

0	0.0	0.0 0	0.0	0.0 0                      N/A                      N/A 0                      N/A                      N/A 0                      N/A                      N/A 0                      N/A                      N/A 0                      N/A                      N/A 0                     32.1	0.0

$0	19.9	0.0

$0	12.0	0.0

30

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

FederalRevenuesdid not changefromthe First Interim to Second Interim reporting.

A. Local Control Funding Formula (LCFF)	Change from 1st Interim to 2nd Interim	$ -0-

LCFF changed from $9,503,773	at First Interim to $10,140,047 at Second Interim, an increase of $636,274. The change is due to an increase in the ADA projection. An ADA projection of 800 was used for the First Interim Budget.	At Second Interim the ADA projection was increased by 50, resulting in a projection of 850 ADA for period-two attendance which is used for the LCFF calculation.

Change from 1st Interim to 2nd Interim	$ 636,274

2022-23	2022-23
Adopted Budget	2nd Int. Budget	Increase/(Decrease)

2022-23	2022-23

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

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

C. State Revenues

State Revenues changed from $ 1,540,665 at First Interim to $ 1,560,947 at Second Interim, an increase of $ 20,282. The change is due to additional Lottery funds projected based on the increased enrollment and corresponding ADA as well as additional funds received for Mandated Cost reimbursements.

$ 6,386,201	$10,140,047	$ 3,753,846

31

E. Total Charter School Revenues

Item

Mandated Cost Reimbursements Lottery
Change from 1st Interim to 2nd Interim

2022-23                           2022-23 Adopted Budget           2nd Int. Budget

$ 154,926	$ 1,560,947

D. Local Revenues

Budget Adjustment $     8,432
 11,850 $ 20,282

Increase/(Decrease)

$ 1,406,021

Total	Charter	School	Revenues	changed	from $ 11,308,552 at First Interim to $ 11,965,108 at Second Interim, an increase of $ 656,556.

Change from 1st Interim to 2nd Interim	$ 656,556

2022-23	2022-23
Adopted Budget	2nd Int. Budget	Increase/(Decrease)

$ 6,659,027	$ 11,965,108	$ 5,306,081

Local Revenues did not change from the First Interim

to Second Interim reporting.	II. 2022-23CharterSchool Fund Expenditures

Change from 1st Interim to 2nd Interim	$ -0-	A. Certificated Personnel Salaries

2022-23 Adopted Budget

$ 117,900

2022-23 2nd Int. Budget

$ 117,900

Increase/(Decrease)

$ -0-

Certificated	Personnel	Salaries	changed	from $ 5,175,550 at First Interim to $ 5,196,605 at Second Interim, an increase of $ 21,055. This change is due to minor changes in staffing since the previous reporting period.

32

C. Employee Benefits

Change from 1st Interim to 2nd Interim

2022-23                          2022-23 Adopted Budget           2nd Int. Budget

$ 3,440,802	$ 5,196,605

$	21,055

Increase/(Decrease)

$ 1,755,803

Employee Benefits changed from $ 2,027,867 at First Interim to $ 2,066,273 at Second Interim, an increase of $ 38,406. This minor change is due to previously mentioned staffing adjustments during the Second Interim reporting period.

B.	Classified Personnel Salaries

Classified	Personnel	Salaries	changed	from $ 450,967 at First Interim to $ 457,582 at Second Interim, an increase of $ 6,615. This change is due to minor adjustments to classified staffing costs.

Item

STRS Retirement

Health & Welfare Benefits Other

Change from 1st Interim to 2nd Interim

2022-23                          2022-23 Adopted Budget           2nd Int. Budget

Budget Adjustment $     14,452
15,811

	8,143

$     38,406

Increase/(Decrease)

Item

Instructional Salaries Clerical Salaries

Change from 1st Interim to 2nd Interim

$ 1,831,999	$ 2,066,273	$ 234,274

Budget Adjustment $      1,448
	5,167

$	6,615

2022-23 Adopted Budget

$ 780,909

2022-23 2nd Int. Budget

$ 457,582

Increase/(Decrease)

$ (323,327)

33

D. Books, Supplies and Other Materials

Books Supplies and Other Materials changed from $2,093,596 at First Interim to $ 2,075,157 at Second Interim, a decrease of $ 18,439. This net decrease is primarily due to the transfer of budgeted from the supplies classification being transferred to cover adjustments to salaries and benefits.

Item

Travel and Conference Instructional Software Communications
Change from 1st Interim to 2nd Interim

2022-23                           2022-23 Adopted Budget           2nd Int. Budget

$ 457,791	$ 390,150

Budget Adjustment $     (1,542)
(2,106)

            (567) $     (4,215)

Increase/(Decrease)

$ (67,641)

Item

Noncapitalized Equipment Materials and Supplies
Change from 1st Interim to 2nd Interim

2022-23                           2022-23 Adopted Budget           2nd Int. Budget

Budget Adjustment $ 19,800
     (38,239) $ (18,439)

Increase/(Decrease)

F. Capital Outlay

Capital Outlay Expenditures did not change from the First Interim to Second Interim reporting.

$ 489,765	$ 2,075,157	$ 1,585,392

E. Contracted Services and Other Operating Expenditures

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

2022-23	2022-23
Adopted Budget	2nd Int. Budget	Increase/(Decrease)

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

Contracted Services and Other Operating Expenditures changed from $ 394,365 at First Interim to $ 390,150 at Second Interim, a decrease of $ 4,215. This decrease is due to minor adjustments since the previous reporting period.

34

G. Other Outgo Expenditures	III. Charter School Fund Balance

Other	Outgo	Expenditures	changed	from $ 229,426 at First Interim to $ 224,234 at Second Interim, a decrease of $5,192. This was due to changes in expenditures applicable to indirect cost charges.

Totalrevenuesare$11,965,108andtotal expenditures are $10,440,001 at Second Interim, resulting in a surplus of $1,525,107.	The projected ending fund balance for the 2022-23 fiscal year is:

Change from 1st Interim to 2nd Interim	$ (5,192)	Beginning Fund Balance, Audited 7/1/22	$ 8,189,352

2022-23 Adopted Budget

2022-23
2nd Int. Budget	Increase/(Decrease)

2022-23 Revenues

2022-23 Expenditures

11,965,108

10,440,001

$ 134,480	$ 224,234	$ 89,754
Surplus/(Deficit) (1)	     1,525,107

H. Total Charter School Fund Expenditures

Total Charter School Fund Expenditures changed from $ 10,401,771 at First Interim to $10,440,001 at Second Interim, an increase of $ 38,230.

Ending Fund Balance, 6/30/23, Projected

Assigned:

Market Study Implementation Capital Improvements

General Reserve 6/30/23

$ 9,714,459

$	276,000

 8,916,459

$	522,000

General Reserve as a % of Expenditures	5.0%

Change from 1st Interim to 2nd Interim	$	38,230
One-Time Items in 2022-23:

2022-23 Adopted Budget

$ 7,135,746

2022-23 2nd Int. Budget

$ 10,440,001

Increase/(Decrease)

$ 3,304,255

Building and Improvements Grant Carryover
Total One-Time Items (2)

Ongoing Operating Surplus (1+2)

$	30,000

         180,730 $      210,730

$ 1,735,837

35

Fund: 09 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

09 - CHARTER SCHOOLS	$6,659,027	$11,308,552	$11,965,108	$5,306,081	$656,556	79.7	5.8
	
8010 - 8099 Revenue Limit Sources

8011 - LCFF State Aid - Current Year

801100 - REVENUE LIMIT STATE AID

3,126,805

$3,126,805

5,235,398

$5,235,398

6,171,957

$6,171,957

3,045,152

$3,045,152

936,559

$936,559

97.4	17.9

97.4	17.9

8012 - Education Protection Account State Aid - Current Year

801200 - EDUCATIONAL PROTECTION ACCT.	1,733,966

$1,733,966

2,544,030

$2,544,030

2,703,032

$2,703,032

969,066

$969,066

159,002	55.9	6.3

$159,002	55.9	6.3

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 $0                               $0

0                     (22,535) $0                   ($22,535)

0	0

$0	$0

0 $0

(22,535) ($22,535)

0

$0

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

(22,535)                      N/A                      N/A ($22,535)                     N/A                     N/A

0	N/A	N/A

$0	N/A	N/A

809600 - IN LIEU PROPERTY TAX TRANSFER

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

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

8290 - All Other Federal Revenue 829000 - FED OTH REV

8100 - 8299 Federal Revenue

Percent of Total

1,525,430 $1,525,430

0 $0

$6,386,201 95.9%

0 $0

$0

0.0%

1,724,345 $1,724,345

0 $0

$9,503,773 84.0%

146,214 $146,214

$146,214

1.3%

1,287,593 $1,287,593

0 $0

$10,140,047 84.7%

146,214 $146,214

$146,214

1.2%

(237,837) ($237,837)

0 $0

$3,753,846

146,214 $146,214

$146,214

(436,752)                  (15.6)                  (25.3) ($436,752)                  (15.6)                  (25.3)

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

$636,274	58.8	6.7

0                      N/A                       0.0 $0                     N/A                       0.0

$0	N/A	0.0

36

Fund: 09 SubFund: -

8300 - 8599 Other State Revenue

8550 - Mandated Cost Reimbursements

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

855000 - ST MANDATED REIMB

8560 - State Lottery Revenue

856000 - ST LOTTERY 856001 - ST LOTTERY PR YR

8590 - All Other State Revenue

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

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

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

23,370 $23,370

131,556 0

$131,556

0 0

$0

$154,926 2.3%

110,000

$110,000

23,370 $23,370

189,600 (74,059)

$115,541

1,401,754 0

$1,401,754

$1,540,665 13.6%

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

8,432 $8,432

69,894 (74,059)

($4,165)

1,401,754 0

$1,401,754

$1,406,021

0

$0

8,432                     36.1                     36.1 $8,432                     36.1                     36.1

11,850                     53.1                       6.3 0                      N/A                       0.0

$11,850	(3.2)	10.3

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

$0	N/A	0.0

$20,282	907.5	1.3

0	0.0	0.0

$0	0.0	0.0

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

866200 - NET INC(DEC) FAIR VALUE INVEST

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

8600 - 8799 Other Local Revenue

Percent of Total

0 $0

7,900 $7,900

$117,900

1.8%

0 $0

7,900 $7,900

$117,900

1.0%

0                                  0 $0                               $0

7,900                                  0 $7,900                               $0

$117,900	$0

1.0%

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

37

Fund: 09 SubFund: -

8980 - 8999 Contributions

8980 - Contributions from Unrestricted Revenues

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

898000 - CONTRIB FR UNRESTRICTED REV 898002 - CONTRIB FOR LCAP

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

8980 - 8999 Contributions

Percent of Total

0                                  0                                  0                                  0 0                                  0                                  0                                  0

$0	$0	$0	$0

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

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

$0	N/A	N/A

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

$0	N/A	N/A

38

Fund: 09 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

09 - CHARTER SCHOOLS	$7,135,746	$10,401,771	$10,440,001	$3,304,255	$38,230	46.3	0.4
	
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 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 13,291 165

$589,433

3,649,931 215,524 2,386 521,356
0

$4,389,197

31,246 404,470 56,728 18,366 177

$510,987

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

$4,360,852

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

$511,016

1,141,976 128,971 886 388,734
0

$1,660,567

31,246 (171,507) 56,757 5,075
12

($78,417)

(31,425)	46.1	(0.9) 0                   149.0                       0.0 0	59.1                       0.0
3,080                   286.5                       0.6 0                      N/A                      N/A

($28,345)	61.5	(0.6)

0                      N/A                       0.0 0                  (29.8)                       0.0 29                      N/A                       0.1 0                     38.2                       0.0 0                       7.3                       0.0

$29	(13.3)	0.0

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%

81,245 0 40,617 36,249

$158,111

117,255 0

$117,255

$5,175,550

49.8%

130,426 0 40,669 36,249

$207,344

117,393 0

$117,393

$5,196,605

49.8%

17,302 0 2,709 36,249

$56,260

117,393 0

$117,393

$1,755,803

49,181                     15.3                     60.5 0                      N/A                      N/A
52                       7.1                       0.1 0                      N/A                       0.0

$49,233	37.2	31.1

138                      N/A                       0.1 0                      N/A                      N/A

$138	N/A	0.1

$21,055	51.0	0.4

39

Fund: 09 SubFund: -

2000 - 2999 Classified Personnel Salaries

2100 - Classified Instructional Salaries

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

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

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

2400 - Clerical, Technical, and Office Staff Salaries

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

2900 - Other Classified Salaries

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

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

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%

122,718 1,757 783

$125,258

0 $0

245,027 0
855 5,931

$251,813

0 73,896 0
0 0 0 0

$73,896

$450,967

4.3%

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%

(251,947) 1,757
50

($250,140)

0 $0

17,837 0 (13,958) 4,147

$8,026

0 (81,213) 0
0 0 0 0

($81,213)

($323,327)

1,448	(67.0)	1.2 0                      N/A	0.0 0                       6.8	0.0

$1,448	(66.4)	1.2

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

5,167	7.7	2.1 0                      N/A                      N/A 0                  (94.2)	0.0 0                   232.5	0.0

$5,167	3.2	2.1

0	N/A	N/A 0                  (52.4)                       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	(52.4)	0.0

$6,615	(41.4)	1.5

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT 310190 - STRS CERT

597,832 3,279

$601,111

760,393 3,672

$764,065

774,845 3,672

$778,517

177,013 393

$177,406

14,452                     29.6                       1.9 0                     12.0                       0.0

$14,452	29.5	1.9

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

40

Fund: 09 SubFund: -

3000 - 3999 Employee Benefits

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

3201 - Public Employees' Retirement System, certificated positions

320100 - PERS CERTIFICATED	22,633

$22,633

24,188

$24,188

24,188	1,555

$24,188	$1,555

0	6.9	0.0

$0	6.9	0.0

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED 320290 - PERS CLASSIFIED

3301 - OASDI/Medicare/Alternative, certificated positions

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

330192 - SUPPLEMENTAL RETIREMENT CERT

3302 - OASDI/Medicare/Alternative, classified positions

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

330292 - SUPPLEMENTAL RETIREMENT CLASS

3401 - Health & Welfare Benefits, certificated positions

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

3402 - Health & Welfare Benefits, classified positions

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

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

113,667 314

$113,981

5,911 58,426 0
0 831 20

$65,188

27,769 6,486 0
122 37 0

$34,414

596,085 38,914 7,507 2,674

$645,180

121,458 7,017 1,354 470

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

(43,891) 161

($43,730)

386 12,345 0
0 572 20

$13,323

(10,673) (3,102) 0
(49) (11) 0

($13,835)

122,917 2,460 706
309

$126,392

(41,944) (4,314) (751) (189)

35                  (27.9)                       0.0 0                   105.2                       0.0

$35	(27.7)	0.0

0                       7.0                       0.0 1,652                     25.9                       2.8 0                      N/A                      N/A
0	N/A	N/A 0                   220.8                       0.0 0	N/A                       0.0

$1,652	24.9	2.5

52                  (27.7)                       0.2 21                  (32.3)                       0.3 0                      N/A                      N/A 0                  (28.7)                       0.0 0                  (22.9)                       0.0 0                      N/A                      N/A

$73	(28.6)	0.2

14,366                     25.2                       2.4 240                       6.7                       0.6
43                     10.3                       0.6 12                     13.0                       0.4

$14,661	23.7	2.3

0                  (25.7)                       0.0 967                  (35.1)                     13.8 183                  (32.8)                     13.5 0                  (28.7)                       0.0

41

Fund: 09 SubFund: -

3000 - 3999 Employee Benefits

3402 - Health & Welfare Benefits, classified positions

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

340216 - DIS CLASS	2,633

$181,280

1,529

$131,828

1,529

$132,978

(1,104)

($48,302)

0	(41.9)	0.0

$1,150	(26.6)	0.9

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

20,135 288

$20,423

2,237 13

$2,250

20,699 288

$20,987

2,241 13

$2,254

4,574 208

$4,782

(1,070) 8

($1,062)

564                     28.4                       2.8 0                   260.0                       0.0

$564	29.5	2.8

4                  (32.3)                       0.2 0                   160.0                       0.0

$4	(32.0)	0.2

3601 - Workers' Compensation Insurance, certificated positions

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

3602 - Workers' Compensation Insurance, classified positions

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

3701 - OPEB, Allocated, certificated positions

370100 - RETIREE BENEFITS CERT

38,587 215

$38,802

7,947 14

$7,961

128,412

48,509 687

$49,196

5,374 15

$5,389

139,362

49,827 687

$50,514

5,377 15

$5,392

143,164

11,240 472

$11,712

(2,570) 1

($2,569)

14,752

1,318                     29.1                       2.7 0                   219.5                       0.0

$1,318	30.2	2.7

3                  (32.3)                       0.1 0                       7.1                       0.0

$3	(32.3)	0.1

3,802	11.5	2.7

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

$139,362

13,620 $13,620

16,170 190 230 389

$16,979

$143,164

13,760 $13,760

16,609 299 230 389

$17,527

$14,752

(5,763) ($5,763)

3,746 45 158 362

$4,311

$3,802	11.5	2.7

140                  (29.5)                       1.0 $140                  (29.5)                       1.0

439                     29.1                       2.7 109                     17.7                     57.4 0                   219.4                       0.0
0	1340.7	0.0

$548	32.6	3.2

42

Fund: 09 SubFund: -

3000 - 3999 Employee Benefits

3902 - Other Benefits, classified positions

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

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

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

4000 - 4999 Books and Supplies

4100 - Approved Textbooks and Core Curricula Materials 410000 - TEXTBOOKS

4300 - Materials and Supplies

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

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

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

5200 - Travel and Conferences

520000 - CONF/TRAVEL
520010 - FIXED MILEAGE ALLOWANCE

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

1,788 0
10 6

$1,804

$2,027,867 19.5% 73.6%

4,200 $4,200

76,187 180,648 1,463,968 6,998 37,920

$1,765,721

323,675 $323,675

$2,093,596 20.1%

1,600 1,414

$3,014

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

(858) 0
(3) (16)

($877)

$234,274

0 $0

(43,740) 180,648 1,424,084 1,000 3,600

$1,565,592

19,800 $19,800

$1,585,392

(19,810) 414

($19,396)

4 0 0 0

$4

$38,406

0 $0

(1,955) 0 (39,884) 0
3,600

($38,239)

19,800 $19,800

($18,439)

(1,600) 58

($1,542)

(32.4) N/A (23.1) (72.7)

(32.7)

12.8

0.0 0.0

(37.1) N/A N/A 16.7 9.5

967.1

6.1 6.1

323.7

(100.0) 39.1

(92.9)

0.2 N/A 0.0 0.0

0.2

1.9

0.0 0.0

(2.6) 0.0 (2.7) 0.0 9.5

(2.2)

6.1 6.1

(0.9)

(100.0) 4.1

(51.2)

43

Fund: 09 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5300 - Dues and Memberships

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

530000 - DUES & MEMBERSHIP

5500 - Operations and Housekeeping Services

550030 - WATER/SEWER 550080 - PG&E

1,970 $1,970

3,000 30,000

$33,000

1,970 $1,970

3,000 30,000

$33,000

1,970 $1,970

3,000 30,000

$33,000

0                                  0                       0.0                       0.0 $0                               $0                       0.0                       0.0

0                                  0                       0.0                       0.0 0                                  0                       0.0                       0.0

$0	$0	0.0	0.0

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

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

5710 - Transfers of Direct Costs

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

5750 - Transfers of Direct Costs - Interfund

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

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                                  0 175                                  0 725                                  0 320                                  0 55                                  0

$5,050	$0

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

$0	0.1	0.0

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

$0	N/A	N/A

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

$0	0.0	0.0

5800 - Professional/Consulting Services and Operating Expenditures

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

0                                  0                                  0                                  0 12,500                        12,500                        12,500                                  0

0                      N/A                      N/A 0                       0.0                       0.0

44

Fund: 09 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

5800 - Professional/Consulting Services and Operating Expenditures

580006 - ADVERTISING

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

5900 - Communications

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

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

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

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

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

7000 - 7499 Other Outgo

Percent of Total

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%

134,480 $134,480

$134,480

1.9%

30,000 1,022 4,300 237,142 0

$284,964

2,377 5,541 2,000

$9,918

$394,365 3.8%

30,000 $30,000

$30,000 0.3%

229,426 $229,426

$229,426

2.2%

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%

224,234 $224,234

$224,234

2.1%

0 0 0
(54,064) 0

($54,064)

3,504 5,083 (2,800)

$5,787

($67,641)

30,000 $30,000

$30,000

89,754 $89,754

$89,754

0 0 0
(2,106) 0

($2,106)

1,350 83 (2,000)

($567)

($4,215)

0 $0

$0

(5,192) ($5,192)

($5,192)

0.0 0.0 0.0 (18.7) N/A

(16.0)

1571.3 939.6 (100.0)

162.4

(14.8)

N/A N/A

N/A

66.7 66.7

66.7

0.0 0.0 0.0 (0.9) N/A

(0.7)

56.8 1.5 (100.0)

(5.7)

(1.1)

0.0 0.0

0.0

(2.3) (2.3)

(2.3)

45

Fund: 09 SubFund: -

7600 - 7629 Interfund Transfers Out

7619 - Other Authorized Interfund Transfers Out

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

761911 - TRANSFER TO DEV FEES II

761914 - TRANSFER TO SPEC RES/CAP PROJ

7600 - 7629 Interfund Transfers Out

Percent of Total

0                                  0                                  0                                  0 0                                  0                                  0                                  0

$0	$0	$0	$0

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

$0	N/A	N/A

$0	N/A	N/A

46

Summary of Revisions 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 did not change from the First Interim to Second Interim reporting.

C. Local Revenues

Local Revenues changed from $ 1,535,050 at First Interim to $ 1,570,050 at Second Interim, an increase of $ 35,000.	This increase is primarily due to the projected increase of participation in the Career Technical Education (CTE) Nursing Programs.

Change from 1st Interim to 2nd Interim	$ 35,000

Change from 1st Interi

2022-23 Adopted Budget

$ 1,020,000
	
m to 2nd Interi

2022-23 2nd Int. Budget
	
m	$ 0

Increase/(Decrease)

$ 26,824

$ 1,046,824

2022-23                           2022-23 Adopted Budget           2nd Int. Budget

$ 1,525,050	$ 1,570,050

D. Other Transfers In

Increase/(Decrease)

$ 45,000

B. State Revenues	Other Transfers In did not change from the First Interim to Second Interim reporting

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

Change from 1st Interim to 2nd Interim	$ 0

2022-23	2022-23
Adopted Budget	2nd Int. Budget	Increase/(Decrease)

Change from 1st Interi

2022-23 Adopted Budget

$ 846,880
	
m to 2nd Interi

2022-23
2nd Int. Budget
	
m	$ -0-

Increase/(Decrease)

$ -0-

$ 846,880

$ 2,832,466	$ 2,860,258	$ 27,792

47

E. Total Adult Fund Revenues	B. Classified Personnel Salaries

Total	Adult	Fund	Revenues	changed	from $ 6,289,012 at First Interim to $ 6,324,012 at Second Interim, an increase of $ 35,000.

Classified	Personnel	Salaries	changed	from $1,646,142 at First Interim to $1,634,039 at Second Interim, a decrease of $12,102.      The decrease is primarily due to an open clerical specialist position not being filled at this time.

Change from 1st Interim to 2nd Interim	$ 35,000

2022-23 Adopted Budget

$ 6,224,396

2022-23 2nd Int. Budget

$ 6,324,012

Increase/(Decrease)

$ 99,616

Change from 1st Interim to 2nd Interim

2022-23                          2022-23 Adopted Budget           2nd Int. Budget

$ (12,102)

Increase/(Decrease)

$ 1,520,991	$ 1,634,039	$ 113,048

II. 2022-23 Adult Fund Expenditures

A. Certificated Personnel Salaries	C. Employee Benefits

Certificated Personnel Salaries did not change from the First Interim to Second Interim reporting.

Change from 1st Interim to 2nd Interim	$ 0

Employee Benefits changed from $1,861,249 at First Interim to $1,815,671 at Second Interim, a decrease of $45,578.	The decrease is primarily due to the reduction to CalPERS contributions for Community Education instructors. The instructors did not meet the minimum hour threshold to qualify for CalPERS.

2022-23 Adopted Budget

$ 2,089,570

2022-23 2nd Int. Budget

$ 2,295,328

Increase/(Decrease)

$ 205,758	Change from 1st Interim to 2nd Interim	$ (45,578)

2022-23 Adopted Budget

$ 1,738,857

2022-23 2nd Int. Budget

$ 1,815,671

Increase/(Decrease)

$ 76,813

48

D. Books, Supplies and Other Materials	F. Capital Outlay

Books, Supplies and Other Materials changed from $422,481 at First Interim to $359,578 at Second Interim, a decrease of $62,903.	The decrease is primarily due to reducing the refresh plan for computer lab equipment.

Capital Outlay expenditures changed from $ 0 at First Interim to $30,000 at Second Interim, an increase of $30,000. This increase is primarily due to the need to purchase a new HVAC unit.

Change from 1st Interim to 2nd Interim	$ (62,903)	Change from 1st Interim to 2nd Interim	$ 30,000

2022-23 Adopted Budget

$ 429,660

2022-23 2nd Int. Budget

$ 359,578

Increase/(Decrease)

$ (70,082)

2022-23 Adopted Budget

$ 0

2022-23 2nd Int. Budget

$ 30,000

Increase/(Decrease)

$ 30,000

E. Contracted Services and Other Operating Expenditures

Contracted Services and Other Operating Expenditures changed from $689,257 at First Interim to $686,153 at Second Interim, a decrease of $3,105. This is primarily due to the reduction in software purchases.

G. Other Outgo Expenditures

Other Outgo Expenditures changed from $126,108 at First Interim to $127,616 at Second Interim, an increase of $1,508. The increase is due to an increase in expenditures eligible for indirect cost charges.

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

Change from 1st Interim to 2nd Interim	$ (3,105)

2022-23 Adopted Budget

2022-23
2nd Int. Budget	Increase/(Decrease)

2022-23 Adopted Budget

$ 708,834

2022-23 2nd Int. Budget

$ 686,153

$ 126,108	$ 127,616	$ 1,508 Increase/(Decrease)

$ (22,682)

49

H. Total Adult Fund Expenditures

Total	Adult	Fund	Expenditures	changed	from $ 7,040,565 at First Interim to $ 6,948,385 at Second Interim, a decrease of $ 92,180.

Change from 1st Interim to 2nd Interim	$ (92,180)

2022-23	2022-23

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

$ 6,614,021	$ 6,948,385	$ 334,364

III. Fund Balance

Total revenues are $ 6,324,012 and total expenditures are$6,948,385at Second Interim, a deficitof $624,373. The projected fund balance for the 2022-23 fiscal year is as follows:

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

2022-23 Revenues                            6,324,012 2022-23 Expenditures                     6,948,385

Surplus/(Deficit) (1)	     (624,373)

Ending Fund Balance, 6/30/23, Projected	$ 2,653,905

Components of Fund Balance:

Non-spendable:
Book Store Inventory                                                                 46,298 Revolving Fund                                                                               3,500

Assigned fund Balance:
Capital Improvements	2,000,000

Unassigned Fund Balance:	$     604,107

General Reserve Percentage	8.7%
		
	One-Time Items
			
	Clerical Specialist Position (x2)-unfilled
		(44,842
	) )
		
	Computer Refresh deferred
		(100,000
			
	Data Software
		(9,838
	)
		
	Add HVAC unit to A-wing Staff Restroom
		30,000
	
)
		
	Total One-Time Items	(2)
		$ (124,680

Operating Surplus/(Deficit)	(1+2)	$ (749,054)

50

Fund: 11 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

11 - ADULT EDUCATION FUND	$6,224,396	$6,289,012	$6,324,012	$99,616	$35,000	1.6	0.6
	
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

45.5%

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

26,824 $26,824

$26,824

0 $0

0 $0

0 27,792 0

$27,792

$27,792

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

0                       2.6                       0.0 $0                       2.6                       0.0

$0	2.6	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                       1.0                       0.0 0	N/A	N/A

$0	1.0	0.0

$0	1.0	0.0

51

Fund: 11 SubFund: -

8600 - 8799 Other Local Revenue

8660 - Interest

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

866000 - LOC INTEREST INCOME/TREAS	30,000

$30,000

30,000

$30,000

30,000

$30,000

0	0	0.0	0.0

$0	$0	0.0	0.0

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

866200 - NET INC(DEC) FAIR VALUE INVEST

8671 - Adult Education Fees 867100 - LOC ADULT ED FEES

8677 - Interagency Services Between LEAs 867700 - LOC INTERAGENCY

8699 - All Other Local Revenue

869900 - LOC OTHER REVENUE 869907 - LOC BOOKSTORE TEXTBOOKS

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

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

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

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

8980 - 8999 Contributions

Percent of Total

0 $0

1,093,000 $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

1,093,000 $1,093,000

0 $0

312,050 100,000

$412,050

$1,535,050 24.4%

846,880 $846,880

$846,880 13.5%

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

35,000 $35,000

0 $0

10,000 0

$10,000

$45,000

0 $0

$0

0 $0

$0

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

35,000                       3.2                       3.2 $35,000                       3.2                       3.2

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

0                       3.3                       0.0 0                       0.0                       0.0

$0	2.5	0.0

$35,000	3.0	2.3

0                       0.0                       0.0 $0                       0.0                       0.0

$0	0.0	0.0

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

$0	N/A	N/A

52

Fund: 11 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

11 - ADULT EDUCATION FUND	$6,614,021	$7,040,565	$6,948,385	$334,364	($92,180)	5.1	(1.3)
	
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

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

$1,557,950

274,316

$274,316

156,549 37,458 (28,008) 203
0

$166,201

15,150

$15,150

0	21.9	0.0 0                       7.1	0.0 0                  (20.5)	0.0 0                       1.8	0.0 0                       0.0	0.0

$0	11.9	0.0

0	5.8	0.0

$0	5.8	0.0

1300 - Certificated Supervisors' and Administrators' Salaries

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

1900 - Other Certificated Salaries

190001 - 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

32.6%

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%

9,060 1,964 7,767 1,193 0
0

$19,984

0 0
4,423 0

$4,423

$205,758

0	7.0	0.0 0	1.9	0.0 0	7.0	0.0 0	7.0	0.0 0                      N/A                      N/A 0                      N/A                      N/A

$0	5.5	0.0

0	0.0	0.0 0	0.0	0.0 0                     27.4	0.0 0                      N/A                      N/A

$0	5.7	0.0

$0	9.8	0.0

53

Fund: 11 SubFund: -

2000 - 2999 Classified Personnel Salaries

2100 - Classified Instructional Salaries

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

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

2200 - Classified Support Salaries

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

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

2400 - Clerical, Technical, and Office Staff Salaries

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

2900 - Other Classified Salaries

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

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

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 0

$77,778

87,463 0 0

$87,463

251,655 $251,655

1,048,477 12,807 9,582
0

$1,070,866

400 0
7,100 880
0 150,000

$158,380

$1,646,142

23.4%

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%

43,040 0 2,000

$45,040

6,670 0 0

$6,670

19,946 $19,946

7,906 407 1,800 0

$10,113

400 0 0
880 0
30,000

$31,280

$113,048

0                   145.3                       0.0 0                       0.0                       0.0
2,000	N/A	N/A

$2,000	129.7	2.6

0	8.3	0.0 0                      N/A                      N/A 0                      N/A                      N/A

$0	8.3	0.0

6,656                       8.4                       2.6 $6,656                       8.4                       2.6

(51,576)                       0.8                     (4.9) 0                       3.3                       0.0
818                     20.9                       8.5 0                      N/A                      N/A

($50,758)	1.0	(4.7)

0	N/A	0.0 0	N/A                      N/A 0                       0.0	0.0 0	N/A	0.0 0	N/A                      N/A
30,000	20.0	20.0

$30,000	19.9	18.9

($12,102)	7.4	(0.7)

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

54

406,038 4,637

$410,675

27,956 1,058

$29,014

0                       7.4                       0.0 0                     29.6                       0.0

$0	7.6	0.0

Fund: 11 SubFund: -

3000 - 3999 Employee Benefits

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED 310291 - STRS CLASSIFIED

21,540 0

$21,540

17,792 0

$17,792

19,813 0

$19,813

(1,727) 0

($1,727)

2,021                     (8.0)                     11.4 0                      N/A                      N/A

$2,021	(8.0)	11.4

3201 - Public Employees' Retirement System, certificated positions

320100 - PERS CERTIFICATED 320190 - PERS CERTIFICATED

8,905                        17,977 0                                  0

$8,905	$17,977

17,977                          9,072 0                                  0

$17,977	$9,072

0                   101.9                       0.0 0                      N/A                      N/A

$0	101.9	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

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

382,802 1,223

$384,025

8,579 30,496 65
364 416 40

$39,960

94,606 22,955 4,261 309 157
63

$122,351

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

$362,532

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

(522) 1,623

$1,100

2,168 3,458 65
19 139 0

$5,849

11,994 1,348 700 409 330 350

$15,131

18,442 (1,534) (162) (110)

$16,636

(36,361) 400

($35,961)

0 0 0 0 0 0

$0

(2,210) 254 700 100 173 287

($696)

0 0 0 0

$0

(0.2)                     (9.5) N/A                     32.7

0.3	(9.4)

33.8                       0.0 12.8                       0.0 N/A                       0.0 5.4                       0.0 50.3                       0.0 0.0                       0.0

17.1	0.0

14.9                     (2.3) 6.2                       1.1 16.4                     16.4 N/A                     32.4 N/A                   110.4 N/A                   455.6

14.2	(0.6)

5.8	0.0 (6.5)	0.0 (3.7)	0.0 (6.3)	0.0

4.8	0.0

55

Fund: 11 SubFund: -

3000 - 3999 Employee Benefits

3402 - Health & Welfare Benefits, classified positions

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

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

254,662 19,175 3,585 1,191 6,010

$284,623

268,451 18,427 3,522 1,217 5,644

$297,261

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

$288,570

6,323 (1,416) (196) (11) (753)

$3,947

(7,466)                       2.5                     (2.8) (668)                     (7.4)                     (3.6) (133)                     (5.5)                     (3.8) (37)                     (0.9)                     (3.0) (387)                  (12.5)                     (6.9)

($8,691)	1.4	(2.9)

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

8,459 56

$8,515

10,974 144

$11,118

8,630 97

$8,727

751                                  0                       7.3                       0.0 27                                  0                     23.3                       0.0

$778	$0	7.5	0.0

714                             171                       9.0                       2.0 97                               41                      N/A                     72.8

$811	$212	10.3	2.5

3601 - Workers' Compensation Insurance, certificated positions

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

3602 - Workers' Compensation Insurance, classified positions

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

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

3702 - OPEB, Allocated, classified positions

370200 - RETIREE BENEFIT CLASSIFIED

24,567 390

$24,956

18,081 0

$18,081

80,555 $80,555

52,267

$52,267

26,332 447

$26,779

19,505 130

$19,636

78,045 $78,045

48,546

$48,546

26,332 447

$26,779

19,226 178

$19,405

78,045 $78,045

46,258

$46,258

1,765 58

$1,823

1,145 178

$1,323

(2,510) ($2,510)

(6,009)

($6,009)

0                       7.2                       0.0 0                     14.8                       0.0

$0	7.3	0.0

(279)                       6.3                     (1.4) 48                      N/A                     36.9

($231)	7.3	(1.2)

0                     (3.1)                       0.0 $0                    (3.1)                       0.0

(2,288)	(11.5)	(4.7)

($2,288)	(11.5)	(4.7)

56

Fund: 11 SubFund: -

3000 - 3999 Employee Benefits

3901 - Other Benefits, certificated positions

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

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

3902 - Other Benefits, classified positions

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

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

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

6,480 422
0 44 58

$7,003

$1,861,249 26.4%
82.4%

8,753 0 0
116 165

$9,034

6,379 422
0 103 156

$7,059

$1,815,671 26.1%
82.7%

569 0 0
20 2

$591

303 422 0 103 156

$983

$76,813

0 0 0 0 0

$0

(101) 0 0
59 98

$56

($45,578)

7.0                       0.0 N/A                      N/A N/A                      N/A 20.9                       0.0 1.2                       0.0

7.0	0.0

5.0	(1.6) N/A                       0.0 N/A                      N/A N/A                   134.9 N/A                   170.0

16.2	0.8

4.4	(2.4)

57

Fund: 11 SubFund: -

4000 - 4999 Books and Supplies

4100 - Approved Textbooks and Core Curricula Materials

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

410000 - TEXTBOOKS

410001 - BOOKSTORE INV ADJ

4300 - Materials and Supplies

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

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

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

5200 - Travel and Conferences

520000 - CONF/TRAVEL

520010 - FIXED MILEAGE ALLOWANCE

5300 - Dues and Memberships 530000 - DUES & MEMBERSHIP

5500 - Operations and Housekeeping Services

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

80,000 0

$80,000

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

80,000 0

$80,000

61,950 104,000 7,329 68,139 0
0 10,000

$251,417

91,064 $91,064

$422,481 6.0%

33,243 530

$33,773

5,280 $5,280

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

4,100 0

$4,100

17,994 1,900 2,315 (14,608) 0
0 0

$7,601

(81,783) ($81,783)

($70,082)

5,135 55

$5,190

(315) ($315)

0 0
(1,500)

($1,500)

4,100                       5.1                       5.1 0                      N/A                      N/A

$4,100	5.1	5.1

(2,006)                     42.9                     (3.2) 1,900                       1.8                       1.8 1,000                     38.5                     13.6 (11,608)                  (20.5)                  (17.0) 0                      N/A                      N/A
0                      N/A                      N/A 0                       0.0                       0.0

($10,714)	3.3	(4.3)

(56,289)                  (70.2)                  (61.8) ($56,289)                  (70.2)                  (61.8)

($62,903)	(16.3)	(14.9)

6,841                     14.7                     20.6 0                     11.6                       0.0

$6,841	14.7	20.3

0                     (5.6)                       0.0 $0                    (5.6)                       0.0

0                       0.0                       0.0 0                       0.0                       0.0
(1,500)	(1.8)	(1.8)

($1,500)	(1.7)	(1.7)

58

Fund: 11 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

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

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

5750 - Transfers of Direct Costs - Interfund

575000 - DIRECT COST/INTERFUND TRF 575002 - DIRECT COST/CUSD TODAY INTERFN 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 1,000 500 3,000

$9,698

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) 100 3,950 0
404 0 561 300 0

$5,315

0 0 0 0 0
2,200 1,500

$3,700

0 $0

0 0
(3,000) 3,000 0
0 104 0 161 0
0

$265

0	N/A	N/A 0	N/A	N/A 0                       0.0                       0.0 0	N/A	N/A 0                       0.0                       0.0
2,200                   440.0                   440.0 1,500                     50.0                     50.0

$3,700	38.2	38.2

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

0	N/A	N/A 0                       0.0                       0.0 0	N/A                       0.0 0                (103.4)                       0.0 0                       0.0                       0.0 0	N/A	N/A 0                     34.6                       0.0 0	N/A	N/A 0                     40.3                       0.0 0                       0.0                       0.0 0	N/A	N/A

$0	5.2	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

151,750 272,404 1,000 16,200 0 19,500 45,842

$506,696

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

$498,305

1,539 (25,796) 0
0 272
5,000 (8,452)

($27,437)

(211)	1.0	(0.1) 0                     (8.7)                       0.0 0	0.0                       0.0 0	0.0                       0.0
272                      N/A                      N/A 0                     34.5                       0.0
(8,452)	(18.4)	(18.4)

($8,391)	(5.2)	(1.7)

59

Fund: 11 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5900 - Communications

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

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

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

6170 - Land Improvements

617000 - LAND IMPROVEMENTS

6200 - Buildings and Improvements of Buildings

620000 - BLDG/IMPRV OF BLDG 620006 - CONSTRUCTION

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

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

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

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

7600 - 7629 Interfund Transfers Out

Percent of Total

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 32,250

$37,794

$689,257 9.8%

0 $0

0 0

$0

$0 0.0%

126,108 $126,108

$126,108 1.8%

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%

1,170 0 (3,755)

($2,585)

($22,682)

0 $0

30,000 0

$30,000

$30,000

1,508 $1,508

$1,508

0 $0

$0

0                     51.8                       0.0 0                       0.0                       0.0
(3,755)	(11.6)	(11.6)

($3,755)	(7.1)	(9.9)

($3,105)	(3.2)	(0.5)

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

30,000                      N/A                      N/A 0                      N/A                      N/A

$30,000	N/A	N/A

$30,000	N/A	N/A

1,508                       1.2                       1.2 $1,508                       1.2                       1.2

$1,508	1.2	1.2

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

$0	N/A	N/A

60

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

State Revenues changed from $26,336,043 at First Interim to $26,656,478 at Second Interim, an increase of $320,435. The increase is due to the California State Preschool Program (CSPP) receiving an increase to their annual contract for the 2022-23 school year.

B. Local Revenues

Local Revenues changed from $5,603,277 at First Interim to $5,392,318 at Second Interim, a decrease of $210,959. The decrease is due to refunds being issued to families for Campus Club payments due to additional sites transitioning to the State funded Expanded Learning Opportunity Program (ELO-P). Additionally, Private Pay Preschool reduced their expected revenue due to a decrease in enrollment.

Change from 1st Interim to 2nd Interim	$ (210,959)

Change from 1st Interim to 2nd Interim	$ 320,435

2022-23 Adopted Budget

$ 12,548,889

2022-23 2nd Int. Budget

$ 26,656,478

Increase/(Decrease)

$ 14,107,589

2022-23 Adopted Budget

$ 5,876,660

2022-23 2nd Int. Budget

$ 5,392,318

Increase/(Decrease)

$ (484,342)

61

C. Total Child Development Fund Revenues

Total Child Development Fund Revenues changed from $ 31,939,320 at First Interim to $32,048,796 at Second Interim, an increase of $109,476.

Item
Teacher Hourly & Subs (ARPA) Teacher Assist (ARPA)
Preschool Teacher Stipends (CSPP) Change from 1st Interim to 2nd Interim

Budget Adjustment $ 88,145
18,875
      12,000 $ 119,020

2022-23 Change from 1st Interim to 2nd Interim	$ 109,476	Adopted Budget
$ 2,561,017

2022-23 2nd Int. Budget

$ 3,475,480

Increase/(Decrease)

$ 914,463

2022-23 Adopted Budget

$ 18,425,549

2022-23 2nd Int. Budget

$ 32,048,796

Increase/(Decrease)

$ 13,623,247	B. Classified Personnel Salaries

II. 2022-23 Child Development Expenditures

A. Certificated Personnel Salaries

Certificated	Personnel	Salaries	changed	from $3,356,460 at First Interim to $3,475,480 at Second Interim, an increase of $119,020. The increase is due to the additional substitute, hourly and teacher associate staff utilizing American Rescue Plan Act (ARPA) one-time funding. These positions assist can act as a substitute to maintain the CDE required ratio of 1:8 to remain in compliance with Community Care Licensing.

Classified Personnel Salaries changed from $5,667,777 at First Interimto $5,784,883 at Second Interim, an increase of $117,107.	The increase is due to additional staffing (hourly & subs) utilizing one-time ARPA funding. Campus Club increased their classified hourly budget based on current needs. This is a direct result of Campus Club needing to respond to shortages in staffing due to higher than normal vacancy rates.

Item	Budget Adjustment Classified Hourly                                                                 $ 64,924 Classified Substitutes                                                           27,907 Other                                                                                     	24,276
Change from 1st Interim to 2nd Interim	$ 117,107

2022-23 Adopted Budget

$ 6,710,493

2022-23 2nd Int. Budget

$ 5,784,883

Increase/(Decrease)

$(925,609)

62

C. Employee Benefits

Employee Benefits changed from $ 2,985,978 at First Interim to $ 3,014,427 at Second Interim, an increase of $28,450.	The increase is due to the previously mentioned salary adjustments.

Item
Instructional Supplies Food
Non-Capitalized Equipment Supplies Non-Classroom
Reclassification to Salaries/Benefits Change from 1st Interim to 2nd Interim

Budget Adjustment $     250,805
10,100 (10,000) (27,935)
 (323,604) $ (100,634)

Item CalSTRS CalPERS Other
Change from 1st Interim to 2nd Interim

Budget Adjustment $ 17,415
3,353
	7,682 $     28,450

2022-23 Adopted Budget

$ 4,757,537

2022-23 2nd Int. Budget

$ 2,335,324

Increase/(Decrease)

$ (2,422,214)

2022-23 Adopted Budget

$ 2,583,575

2022-23 2nd Int. Budget

$ 3,014,427

Increase/(Decrease)

$ 430,852

E. Contracted Services and Other Operating Expenditures

D. Books, Supplies and Other Materials

Books, Supplies and Other Materials changed from $2,435,958 at First Interim to $2,335,324 at Second Interim, a decrease of $100,634. The decrease is due to the reclassification of funds from supplies salaries and benefits.

Contracted Services and Other Operating Expenditures changed	from	$1,510,382	at	First	Interim	to $1,696,682	at     Second	Interim,     an     increase     of $ 186,300. The increase is due to a higher need for noncapitalized improvements for CSPP (concrete additions/repairs, tuff shed, flooring, playground equipment, etc.) and ELO-P (interior improvements, storage containers and furniture) portables.

63

G. Other Outgo Expenditures

Item
Noncapitalized Improvements Professional/Consulting Services Direct Cost & Phone
Rental & Direct Cost Travel and Conferences
Change from 1st Interim to 2nd Interim

Budget Adjustment $ 120,000
58,900 8,400 6,000
	(7,000) $ 186,300

Other Outgo Expenditures changed from $794,290
at First Interim to $814,483 at Second Interim, an increase of $20,193. The increase is due to an increase in expenditures eligible for indirect cost charges.

2022-23 Adopted Budget

2022-23
2nd Int. Budget	Increase/(Decrease)	Change from 1st Interim to 2nd Interim	$ 20,193

$ 781,194	$ 1,696,682	$ 915,488		2022-23 Adopted Budget

$ 875,313

2022-23 2nd Int. Budget

$ 814,483

Increase/(Decrease)

$ (60,830)

F. Capital Outlay

Capital Outlay expenditures are unchanged from First Interim to Second Interim.

H. Total Child Development Fund Expenditures

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

Total Child Development Fund Expenditures changed from $18,039,844 , at First Interim to $18,410,279 at Second Interim,an increase of $ 370,435.

2022-23 Adopted Budget

$ 100,000

2022-23 2nd Int. Budget

$ 1,289,000

Increase/(Decrease)

$ 1,189,000

Change from 1st Interim to 2nd Interim	$ 370,435

2022-23	2022-23
Adopted Budget	2nd Int. Budget	Increase/(Decrease)

$ 18,369,129	$ 18,410,279	$ 41,150

64

III. Fund Balance

Total revenues are $32,048,796and total expenditures are $ 18,410,279 at Second Interim. An important item to note is that the ELO-P is still being developed. The noted operating deficit is assuming, once fully developed, all ELO-P revenues will be expended on the program. As ELO-P is expanded there will be an impact on campus club program revenues. In fact, Campus Club as we know it maycompletely transition into ELO-P. The projected fund balance for the 2022-23 fiscal year is:

Beginning Fund Balance, Audited 7/1/22	$ 8,274,655

2022-23 Revenues                $ 32,048,796 2022-23 Expenditures         $ 18,410,279

Surplus/(Deficit) (1)	$	13,638,517

Ending Fund Balance, 6/30/23, Projected	$	21,913,172

Components of Fund Balance Restricted:
ELO-P	$     19,831,500 Pre-School Reserve                                                                  139,183

Assigned:
Market Study Implementation                                               180,000 Subtotal of Components                                                $ 20,380,207

General Reserve, Projected, 6/30/23	$	1,762,489 General Reserve as % of Expenditures                                        9.6%

One Time Items in 2022-23:
One-Time COVID Relief Stipend C/O                 $          357,000 Excess Campus Club Revenues                                   (1,373,375) Excess ELO-P Revenues                                               (12,743,822) Total One-Time (2)                                                              (13,760,197)

Ongoing Operating Surplus/(Deficit) (1+2)	$(121,680)

65

Fund: 12 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

12 - CHILD DEVELOPMENT FUND	$18,425,549	$31,939,320	$32,048,796	$13,623,247	$109,476	73.9	0.3
	
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 26,336,043 0

$26,336,043

$26,336,043

82.5%

0 $0

$0 0.0%

0 26,656,478 0

$26,656,478

$26,656,478

83.2%

0 $0

$0

0 14,107,589 0

$14,107,589

$14,107,589

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

$0	N/A	N/A

0                      N/A                      N/A 320,435                   112.4                       1.2 0                      N/A                      N/A

$320,435	112.4	1.2

$320,435	112.4	1.2

66

Fund: 12 SubFund: -

8600 - 8799 Other Local Revenue

8660 - Interest

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

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

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

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

8673 - Child Development Parent Fees

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

0	N/A	N/A

$0	N/A	N/A

867301 - LOC CHILD DEV PARENT FEES

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

8699 - All Other Local Revenue

861000 - LOC DEF REVENUE 869900 - LOC OTHER REVENUE

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

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

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

8900 - 8929 Interfund Transfers In

Percent of Total

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%

255,887 $255,887

5,347,390 $5,347,390

0 0

$0

$5,603,277 17.5%

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%

(149,861) ($149,861)

(334,481) ($334,481)

0 0

$0

($484,342)

0 $0

0 $0

$0

(210,959)                  (76.9)                  (82.4) ($210,959)                  (76.9)                  (82.4)

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

($210,959)	(8.2)	(3.8)

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

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

$0	N/A	N/A

67

Fund: 12 SubFund: -

8930 - 8979 All Other Financing Sources

8979 - All Other Financing Sources

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

897901 - CH DEV LOANS

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

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

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

8980 - 8999 Contributions

Percent of Total

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

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

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

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

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

$0	N/A	N/A

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

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

$0	N/A	N/A

68

Fund: 12 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

12 - CHILD DEVELOPMENT FUND	$18,369,129	$18,039,844	$18,410,279	$41,150	$370,435	0.2	2.1
	
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

1,326,173 701,648 216,812 65,000 4,756

$2,314,389

83,390 74,738 13,025 0

$171,153

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

$2,433,409

83,390 74,738 13,025 0

$171,153

(605,955) 693,178 256,973 46,484 10,456

$401,137

83,390 (32,811) 1,025
0

$51,603

0	(31.4)	0.0 18,875                 2535.0	2.7 40,161                      N/A                     18.5 47,984                     69.9                     73.8 12,000                   166.0                   252.3

$119,020	19.7	5.1

0	N/A	0.0 0                  (30.5)	0.0 0                       8.5	0.0 0	N/A                      N/A

$0	43.2	0.0

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

$3,356,460

18.6%

190,312 680,606

$870,918

$3,475,480

18.9%

113,482 348,241

$461,723

$914,463

0                   147.7                       0.0 0                   104.8                       0.0

$0	112.8	0.0

$119,020	35.7	3.5

69

Fund: 12 SubFund: -

2000 - 2999 Classified Personnel Salaries

2100 - Classified Instructional Salaries

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

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

2200 - Classified Support Salaries

220050 - CLASS SUPPORT SUB 220070 - CLASS SUPPORT OT

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

2400 - Clerical, Technical, and Office Staff Salaries

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

2900 - Other Classified Salaries

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 $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%

4,107,171 194,331 166,905
0

$4,468,407

0 0

$0

404,285 $404,285

620,085 26,496 7,254
0 680

$654,515

93 0
2,000 138,477

$140,570

$5,667,777

31.4%

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

$4,561,238

0 0

$0

404,285 $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%

(399,314) 258,255 108,812 0

($32,247)

0 (500)

($500)

64,381 $64,381

154,978 26,496 677 (200) (40)

$181,911

(907) (1,000) 0
(1,137,247)

($1,139,154)

($925,609)

0 64,924 27,907 0

$92,830

0 0

$0

0 $0

0 0 0 0 0

$0

0 0 0
24,276

$24,276

$117,107

(8.9)                       0.0 25825.5                     33.4 126.5                     16.7 N/A                      N/A

(0.7)	2.1

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

(100.0)	N/A

18.9                       0.0 18.9                       0.0

33.3                       0.0 N/A                       0.0 10.3                       0.0 (100.0)                      N/A (5.6)                       0.0

38.5	0.0

(90.7)                       0.0 (100.0)                      N/A 0.0                       0.0 (87.5)                     17.5

(87.4)	17.3

(13.8)	2.1

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT 310190 - STRS CERT

367,071 3,207

$370,278

486,401 12,820

$499,221

486,401 18,835

$505,237

119,330 15,629

$134,959

0                     32.5                       0.0 6,015                   487.4                     46.9

$6,015	36.4	1.2

70

Fund: 12 SubFund: -

3000 - 3999 Employee Benefits

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED 310291 - STRS CLASSIFIED

77,147 0

$77,147

48,401 9,629

$58,031

59,287 10,144

$69,431

(17,860) 10,144

($7,716)

10,885                  (23.2)                     22.5 515                      N/A                       5.3

$11,400	(10.0)	19.6

3201 - Public Employees' Retirement System, certificated positions

320100 - PERS CERTIFICATED 320190 - PERS CERTIFICATED

24,148 0

$24,148

50,402 383

$50,785

50,402 558

$50,960

26,254 558

$26,812

0                   108.7                       0.0 175                      N/A                     45.7

$175	111.0	0.3

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

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

943,335 124,425

$1,067,760

21,730 44,532 12,333 371 724 509

$80,199

234,893 74,037 41,423 37,479 11,378 11,222

$410,432

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

$277,436

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

80,338 108,994

$189,332

7,004 10,759 (491) 672 1,148 986

$20,079

8,961 (17,673) (2,675) 29,582 9,732 6,763

$34,690

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

$73,024

0                       9.3                       0.0 3,178                   585.7                       2.6

$3,178	21.5	0.3

0                     47.6                       0.0 274                     31.6                       0.6 0                     (3.8)                       0.0 301                      N/A                     81.3 696                   421.9                     96.1 477                      N/A                     93.8

$1,748	32.5	2.2

0	4.0	0.0 0                  (19.3)	0.0 0                     (6.1)	0.0
954                   334.3                       2.5 808                   396.6                       7.1 1,492                   113.7                     13.3

$3,254	9.2	0.8

0	42.7	0.0 0                     (6.3)	0.0 0                     (6.9)	0.0 0	55.0	0.0

$0	35.7	0.0

71

Fund: 12 SubFund: -

3000 - 3999 Employee Benefits

3402 - Health & Welfare Benefits, classified positions

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

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

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

$327,572

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

$266,884

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

$266,884

(10,512) (20,668) (29,634) (421) 548

($60,688)

0	(4.3)	0.0 0                  (47.7)	0.0 0                  (87.1)	0.0 0                  (25.8)	0.0 0                     25.6	0.0

$0	(18.5)	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

12,288 94

$12,381

22,783 1,210

$23,993

15,282 250

$15,531

25,506 4,226

$29,732

15,376                          3,088 490                             396

$15,866	$3,484

25,506                          2,722 4,505                          3,295

$30,011	$6,017

94                     25.1                       0.6 240                   422.1                     96.1

$334	28.1	2.2

0                     11.9                       0.0 279                   272.3                       6.6

$279	25.1	0.9

3601 - Workers' Compensation Insurance, certificated positions

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

3602 - Workers' Compensation Insurance, classified positions

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

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

3702 - OPEB, Allocated, classified positions

370200 - RETIREE BENEFIT CLASSIFIED

29,490 225

$29,715

68,197 2,074

$70,271

34,311 $34,311

50,878

$50,878

36,678 599

$37,277

61,214 10,307

$71,521

48,399 $48,399

33,958

$33,958

36,904 1,175

$38,079

61,214 10,968

$72,182

48,399 $48,399

33,958

$33,958

7,414 950

$8,364

(6,983) 8,894

$1,911

14,088 $14,088

(16,919)

($16,919)

227                     25.1                       0.6 576                   422.0                     96.1

$802	28.1	2.2

0                  (10.2)                       0.0 661                   428.8                       6.4

$661	2.7	0.9

0                     41.1                       0.0 $0                     41.1                       0.0

0	(33.3)	0.0

$0	(33.3)	0.0

72

Fund: 12 SubFund: -

3000 - 3999 Employee Benefits

3901 - Other Benefits, certificated positions

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

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

3902 - Other Benefits, classified positions

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

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

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

430000 - INSTRUCTIONAL SUPPLIES 430001 - SUPPLIES CARRYOVER 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

12,226 58
0 200 63

$12,546

20,405 1,005 0 3,443 1,413

$26,265

$2,985,978 16.6% 66.6%

595,665 478,992 790,562 23,500 0 292,000

$2,180,720

255,237 $255,237

$2,435,958 13.5%

90,057 73

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

2,201 61
0 316 97

$2,676

(2,584) (502)
0 3,001 824

$738

$430,852

259,729 305,389 (3,101,996) 26,600
0 (91,935)

($2,602,214)

180,000 $180,000

($2,422,214)

63,000

76	21.8	0.6 3                      N/A	5.5 0                      N/A                      N/A
192                   421.7                     96.2 49                   649.7                     77.9

$320	26.3	2.5

0	(11.2)	0.0 0	(33.3)	0.0 0                      N/A                      N/A
223                   451.2                       6.5 61                   126.8                       4.3

$284	2.9	1.1

$28,450	16.7	1.0

250,805                     44.3                     42.1 (173,604)                      N/A                  (36.2) (150,000)                  (82.9)                  (19.0) 10,100                   380.0                     43.0
0                      N/A                      N/A (27,935)                  (25.8)                     (9.6)

($90,634)	(55.5)	(4.2)

(10,000)                   275.9                     (3.9) ($10,000)                   275.9                    (3.9)

($100,634)	(50.9)	(4.1)

(7,000)	314.1	(7.8)

Fund: 12 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5200 - Travel and Conferences

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

520010 - FIXED MILEAGE ALLOWANCE

5300 - Dues and Memberships 530000 - DUES & MEMBERSHIP

5500 - Operations and Housekeeping Services

550050 - PEST CONTROL

5,477 $25,534

2,228 $2,228

0

$0

6,450 $96,507

2,228 $2,228

0

$0

6,450 $89,507

2,228 $2,228

0

$0

973 $63,973

0 $0

0

$0

0                     17.8                       0.0 ($7,000)                   250.5                    (7.3)

0                       0.0                       0.0 $0                       0.0                       0.0

0	N/A	N/A

$0	N/A	N/A

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

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

5750 - Transfers of Direct Costs - Interfund

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

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

265,000 1,000
0 115,200 79,020

$460,220

0 14,000 195,000 89,102 13,500 35,850 0 17,530 5,675 102,250 0 29,670 3,000

$505,577

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

235,000 0 0
110,500 75,000

$420,500

0 14,000 0
0 3,000 15,000 0 5,000 1,000
100,000 0
5,000 0

$143,000

120,000	156.7	45.3 0                       0.0                       0.0 0                      N/A                      N/A
6,000                 1032.7                       5.2 0                1865.7                       0.0

$126,000	253.7	27.4

0	N/A	N/A 0	N/A                       0.0 0                       0.0                       0.0 0                       0.0                       0.0
3,000                     22.2                     22.2 5,000                     58.0                     13.9 0                      N/A                      N/A
0	39.9	0.0 0	21.4	0.0 0                4444.4	0.0 0                      N/A                      N/A 0	20.3	0.0 0                       0.0	0.0

$8,000	38.6	1.6

5800 - Professional/Consulting Services and Operating Expenditures

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

2,130 120,720

2,130 325,720

2,130 322,620

0 201,900

0                       0.0                       0.0 (3,100)                   167.2                     (1.0)

74

Fund: 12 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

5800 - Professional/Consulting Services and Operating Expenditures

580006 - ADVERTISING

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

5900 - Communications

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

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

6170 - Land Improvements

617000 - LAND IMPROVEMENTS

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

6400 - Equipment

640090 - EQUIPMENT $25,000+

6000 - 6999 Capital Outlay

Percent of Total

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 9,500 13,340 0

$386,940

8,370 17,340 33,200

$58,910

$1,510,382 8.4%

89,000 $89,000

1,200,000 $1,200,000

0 $0

$1,289,000

7.1%

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
6,000 40,085 34,640 0

$282,625

3,780 (140) 1,750

$5,390

$915,488

(11,000) ($11,000)

1,200,000 $1,200,000

0 $0

$1,189,000

0	N/A	N/A 0	N/A	N/A 0                     19.8                       0.0
32,000                 2832.9                   336.8 30,000                   398.2                   224.9 0                      N/A                      N/A

$58,900	173.2	15.2

0                     82.4                       0.0 400                     (0.8)                       2.3 0                       5.6                       0.0

$400	10.0	0.7

$186,300	117.2	12.3

0                  (11.0)                       0.0 $0                  (11.0)                       0.0

0                      N/A                       0.0 $0                     N/A                       0.0

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

$0	1189.0	0.0

75

Fund: 12 SubFund: -

7000 - 7499 Other Outgo

7350 - Transfers of Indirect Costs - Interfund

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

735000 - TRF OF DIRECT COST-INTERFUND

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

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

7619 - Other Authorized Interfund Transfers Out

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

7600 - 7629 Interfund Transfers Out

Percent of Total

833,313 $833,313

42,000 $42,000

$875,313 4.8%

0 0 0

$0

$0

0.0%

752,290 $752,290

42,000 $42,000

$794,290 4.4%

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%

(60,830) ($60,830)

0 $0

($60,830)

0 0 0

$0

$0

20,193                     (7.3)                       2.7 $20,193                    (7.3)                       2.7

0                       0.0                       0.0 $0                       0.0                       0.0

$20,193	(6.9)	2.5

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

$0	N/A	N/A

$0	N/A	N/A

76

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

Federal Revenues changed from $13,407,927 at First Interim to $13,415,644 at Second Interim, an increase of $7,717. The increase is due to increased participation in the National School Lunch Program.

Change from 1st Interim to 2nd Interim	$ 7,717

2022-23	2022-23
Adopted Budget	2nd Int. Budget	Increase/(Decrease)

B. State Revenues

State Revenues changed from $11,774,474 at First Interim to $12,447,372 at Second Interim, an increase of $672,898. The increase is due to a combination of the continued implementation of Universal Meals along with increased participation in the National School Lunch Program which the State funds on a per meal basis.

			
Change from 1st Interim to 2nd Interim	$ 672,898

2022-23	2022-23
Adopted Budget	2nd Int. Budget	Increase/(Decrease)

$ 3,549,574	$ 12,447,372	$ 8,897,798

$ 12,643,025	$ 13,415,644	$ 772,619

C. Local Revenues

Local Revenues changed from $197,510 at First Interim to $341,984 at Second Interim, an increase of $144,474.	The change is due to an increase in anticipated sales for Student Ala Carte.

77

Item

Local Interest

Student ala carte sales Other Food Service Sales
Change from 1st Interim to 2nd Interim

2022-23                           2022-23 Adopted Budget           2nd Int. Budget

$ 997,361	$ 341,984

Budget Adjustment $ 110,681
29,431

	4,362

$ 144,474

Increase/(Decrease)

$ (655,377)

II. 2022-23 Cafeteria Fund Expenditures

A. Classified Personnel Salaries

Classified	Personnel	Salaries	changed	from $6,229,451 at First Interim to $6,237,104 at Second Interim, an increase of $7,653.       The increase is primarily due to an increased need for Classified Support Salaries for substitutes to cover vacancies.

D. Total Cafeteria Fund Revenues

Total	Cafeteria	Fund	Revenues	changed	from $25,379,911 at First Interim to $26,205,000 at Second Interim, an increase of $825,089 .

Item

Classified Support Salaries Other Classified Salaries
Change from 1st Interim to 2nd Interim

2022-23                           2022-23 Adopted Budget           2nd Int. Budget

Budget Adjustment $ 7,113
	540

$ 7,653

Increase/(Decrease)

$ 5,923,808	$ 6,237,104	$ 313,296

Change from 1st Interim to 2nd Interim	$ 825,089

2022-23 Adopted Budget

2022-23
2nd Int. Budget	Increase/(Decrease)

B. Employee Benefits

$ 17,189,960	$ 26,205,000	$ 9,015,040	 Employee Benefits changed from $3,531,333 at First Interim to $3,516,142 at Second Interim, a decrease of $15,191. The decrease isthe resultofupdated projections based on actual expendituresto date.

78

Item

Social Security/Medicare Other
CalPERS

Change from 1st Interim to 2nd Interim

2022-23                           2022-23 Adopted Budget           2nd Int. Budget

$ 3,348,532	$ 3,516,142

Budget Adjustment $     (5,005)
(3,405)

     (6,781) $( 15,191)

Increase/(Decrease)

$ 167,610

D. Contracted Services and Other Operating Expenditures

Contracted	Services	and	Other	Operating Expenditures changed from $656,911 at First Interim to $650,725 at Second Interim, a decrease of $6,186. The change is largely due to an anticipated decrease in conference and travel, which was offset by a slight increase in repairs and communications.

C. Books,Supplies and OtherMaterials

Books, Supplies and Other Materials changed from $8,580,078	at	First	Interim	to $9,553,991     at     Second     Interim,     an	increase     of $973,913. The change is due to increased food costs, along with a computer refresh for administration and sites.

Item

Repair Equipment Communications and other Travel and Conferences
Change from 1st Interim to 2nd Interim

2022-23                           2022-23 Adopted Budget            2nd Int. Budget

$ 646,911	$ 650,725

Budget Adjustment $     2,778
2,118

 (11,082)

$ (6,186)

Increase/(Decrease)

$ 3,814

Item Food
Noncapitalized Equipment Supplies Non-Classroom
Change from 1st Interim to 2nd Interim

2022-23                           2022-23 Adopted Budget           2nd Int. Budget

$ 7,570,029	$ 9,553,991

Budget Adjustment $ 626,995
306,349

      40,869 $ 973,913

Increase/(Decrease)

$ 1,983,962

E. Capital Outlay Expenditures

Capital	Outlay	Expenditures	changed	from $183,508 at First Interim to $292,299 as of Second Interim, an increase of $108,791. This is primarily due to the purchase and installation of a new oven and walk-in refrigerator at Buchanan High School.

79

G. Total Cafeteria Fund Expenditures

Change from 1st Interim to 2nd Interim

2022-23                           2022-23 Adopted Budget           2nd Int. Budget

$ -0-	$ 292,299

$ 108,791

Increase/(Decrease)

$ 292,299

Total Cafeteria Fund Expenditures changed from $19,704,694 at First Interim to $ 20,794,310, an increase of $1,089,616.

Change from 1st Interim to 2nd Interim	$ 1,089,616

F. Other Outgo Expenditures

Other	Outgo	Expenditures	changed	from $523,413 at First Interim to $544,049 as of Second Interim, an increase of $20,636.     This was due to changes in expenditures applicable to indirect cost charges.

2022-23 Adopted Budget

$ 17,986,213

2022-23 2nd Int. Budget

$ 20,794,310

Increase/(Decrease)

$ 2,808,097

Change from 1st Interim to 2nd Interim	$ 20,636

2022-23 Adopted Budget

$ 496,933

2022-23 2nd Int. Budget

$ 544,049

Increase/(Decrease)

$ 47,116

80

III. Cafeteria Fund Balance

Totalrevenuesare$26,205,000and total expenditures are $20,794,310 at Second Interim. This fiscal year is the first year of the California Universal Meal Program. The District has realized significant gains in revenues. This will allow the District to start looking at a kitchen equipment refresh plan. 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

26,205,000 20,794,310

Surplus/(Deficit) (1)

Ending Fund Balance, 6/30/23, Projected

Assigned:

New Building Lease Implementation of Market Study

Unassigned

General Reserve Percentage

	5,410,690

$ 16,807,221

5,821,000

	850,000

$ 10,136,221

48.7%

One-Time costs in 2022-23: Computer Refresh
Refrigerator and Oven Purchases

$       306,349 292,299

Total Net One-Time (2)

Ongoing Surplus/(Deficit) (1 + 2)

 598,648

$	6,607,986

81

Fund: 13 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

13 - CAFETERIA FUND	$17,189,960	$25,379,911	$26,205,000	$9,015,040	$825,089	52.4	3.3
	
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%

12,307,927 $12,307,927

1,100,000 $1,100,000

0 $0

$13,407,927 52.8%

11,774,474 $11,774,474

$11,774,474

46.4%

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%

772,619 $772,619

0 $0

0 $0

$772,619

8,897,798 $8,897,798

$8,897,798

7,717                       6.7                       0.1 $7,717                       6.7                       0.1

0                       0.0                       0.0 $0                       0.0                       0.0

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

$7,717	6.1	0.1

672,898                   250.7                       5.7 $672,898                   250.7                       5.7

$672,898	250.7	5.7

82

Fund: 13 SubFund: -

8600 - 8799 Other Local Revenue

8634 - Food Service Sales

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

863401 - FS STUDENT FOOD SALES/LUNCH 863402 - FS STUDENT FOOD SALES/BKFT 863403 - FS CHILD CARE INC
863404 - FS STUDENT ALA CARTE 863405 - FS ADULT ALA CARTE 863406 - FS SPECIAL EVENT INCOME 863407 - FS OTHER INCOME
863408 - FS OVER/SHORT

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

0 0 0
723,791 65,008 112,940 20,304 49,103

$971,146

26,215

$26,215

0 0 0
36,104 13,846 57,320 14,922 49,103

$171,295

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
(658,256) (56,078) (61,039) 9,315
0

($766,058)

110,681

$110,681

0	N/A	N/A 0	N/A	N/A 0	N/A	N/A
29,431                  (90.9)                     81.5 (4,916)                  (86.3)                  (35.5) (5,419)                  (54.0)                     (9.5) 14,697                     45.9                     98.5 0                       0.0                       0.0

$33,793	(78.9)	19.7

110,681	422.2	422.2

$110,681	422.2	422.2

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

$197,510

0.8%

0 $0

$341,984

1.3%

0 $0

($655,377)

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

$144,474	(65.7)	73.1

83

Fund: 13 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

13 - CAFETERIA FUND	$17,986,213	$19,704,694	$20,794,310	$2,808,097	$1,089,616	15.6	5.5
	
2000 - 2999 Classified Personnel Salaries

2200 - Classified Support Salaries

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

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

2400 - Clerical, Technical, and Office Staff Salaries 240001 - CLASS BUSINESS SUPPORT

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

$4,269,707

1,470,465 $1,470,465

162,199 $162,199

21,437 $21,437

$5,923,808

32.9%

152,097 174,075 3,836,844 225,950 87,918 800

$4,477,684

1,568,330 $1,568,330

176,228 $176,228

7,209 $7,209

$6,229,451

31.6%

152,097 174,075 3,851,308 213,267 93,250 800

$4,484,797

1,568,330 $1,568,330

176,228 $176,228

7,749 $7,749

$6,237,104

30.0%

12,819 13,193 228,066 (58,758) 19,770 0

$215,090

97,865 $97,865

14,029 $14,029

(13,689) ($13,689)

$313,296

0                       9.2                       0.0 0                       8.2                       0.0
14,464                       6.3                       0.4 (12,683)                  (21.6)                     (5.6) 5,332                     26.9                       6.1
0	0.0	0.0

$7,113	5.0	0.2

0                       6.7                       0.0 $0                       6.7                       0.0

0                       8.6                       0.0 $0                       8.6                       0.0

540                  (63.9)                       7.5 $540                  (63.9)                       7.5

$7,653	5.3	0.1

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED 320290 - PERS CLASSIFIED

3302 - OASDI/Medicare/Alternative, classified positions

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

1,075,402 65,377

$1,140,779

291,308 80,298 31,530 20,903 5,007 5,060

$434,106

1,259,338 40,155

$1,299,494

308,127 85,451 34,972 9,427 3,812 4,561

$446,350

1,257,612 35,101

$1,292,713

306,440 84,426 33,340 8,924 3,710 4,506

$441,346

182,210 (30,276)

$151,934

15,132 4,128 1,810 (11,979) (1,297) (554)

$7,240

(1,726) (5,055)

($6,781)

(1,687) (1,026) (1,632) (504) (101) (55)

($5,005)

16.9                     (0.1) (46.3)                  (12.6)

13.3	(0.5)

5.2                     (0.5) 5.1                     (1.2) 5.7                     (4.7) (57.3)                     (5.3) (25.9)                     (2.7) (11.0)                     (1.2)

1.7	(1.1)

84

Fund: 13 SubFund: -

3000 - 3999 Employee Benefits

3402 - Health & Welfare Benefits, classified positions

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

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

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS 350290 - SUI CLASS

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

$1,484,604

27,666 3,131

$30,797

1,378,869 90,925 17,540 6,587 12,185

$1,506,107

29,483 1,382

$30,865

1,377,020 90,911 17,533 6,581 12,175

$1,504,220

29,141 1,314

$30,455

32,363 (11,755) (1,616) (80)
704

$19,616

1,475 (1,817)

($342)

(1,849)                       2.4                     (0.1) (14)                  (11.4)                       0.0 (8)                     (8.4)                       0.0
(5)                     (1.2)                     (0.1) (11)                       6.1                     (0.1)

($1,887)	1.3	(0.1)

(342)                       5.3                     (1.2) (69)                  (58.0)                     (5.0)

($411)	(1.1)	(1.3)

3602 - Workers' Compensation Insurance, classified positions

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

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

3902 - Other Benefits, classified positions

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

4300 - Materials and Supplies

430001 - SUPPLIES CARRYOVER 430008 - SUPPLIES NON-CLASSROOM

66,400 4,712

$71,112

161,919 $161,919

22,135 95 2,240 745

$25,215

$3,348,532 18.6% 51.6%

0 250,400

$250,400

70,759 3,103

$73,862

149,203 $149,203

23,586 51 1,078 737

$25,452

$3,531,333 17.9% 49.5%

0 260,400

$260,400

70,177 2,993

$73,170

149,113 $149,113

23,393 28 1,039 667

$25,126

$3,516,142 16.9% 46.9%

0 301,269

$301,269

3,777 (1,719)

$2,058

(12,806) ($12,806)

1,258 (67) (1,201) (78)

($89)

$167,610

0 50,869

$50,869

(581)                       5.7                     (0.8) (111)                  (36.5)                     (3.6)

($692)	2.9	(0.9)

(90)                     (7.9)                     (0.1) ($90)                    (7.9)                    (0.1)

(194)	5.7	(0.8) (23)                  (70.6)                  (44.7) (39)                  (53.6)	(3.6) (70)                  (10.5)	(9.5)

($326)	(0.4)	(1.3)

($15,191)	5.0	(0.4)

0                      N/A                      N/A 40,869                     20.3                     15.7

$40,869	20.3	15.7

85

Fund: 13 SubFund: -

4000 - 4999 Books and Supplies

4400 - Noncapitalized Equipment

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

440000 - EQUIP $500-$24999

4700 - Food

470000 - FOOD

470001 - FOOD SVC SUPPLY COST 470002 - FOOD FED DONATED 470023 - FOOD EARNED MEALS

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

5200 - Travel and Conferences 520000 - CONF/TRAVEL

5300 - Dues and Memberships 530000 - DUES & MEMBERSHIP

5500 - Operations and Housekeeping Services

550080 - PG&E

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

3,762 $3,762

24,600

$24,600

320,960 $320,960

6,417,291 418,658 1,100,000 62,769

$7,998,718

$8,580,078 43.5%

33,000 $33,000

3,762 $3,762

24,600

$24,600

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

4,372 $4,372

24,600

$24,600

331,349 $331,349

1,242,692 359,091
0 (39)

$1,601,744

$1,983,962

(1,082) ($1,082)

610 $610

0

$0

306,349 $306,349

267,604 359,091 0
0

$626,695

$973,913

(11,082) ($11,082)

610 $610

0

$0

112.0                     95.4 112.0                     95.4

22.8                       4.2 85.8                     85.8 0.0                       0.0 (0.1)                       0.0

22.8	7.8

26.2	11.4

(4.7)                  (33.6) (4.7)                  (33.6)

16.2                     16.2 16.2                     16.2

0.0	0.0

0.0	0.0

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

560002 - MAINTENANCE AGREEMENTS 560006 - REPAIR EQUIP
560010 - BLDG LEASE/RENTS

10,735 151,748 395,600

$558,083

10,735 150,148 397,200

$558,083

10,757	22 152,904                          1,156 397,200                          1,600

$560,861	$2,778

22                       0.2                       0.2 2,756                       0.8                       1.8 0                       0.4                       0.0

$2,778	0.5	0.5

86

Fund: 13 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5750 - Transfers of Direct Costs - Interfund

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

575002 - DIRECT COST/CUSD TODAY INTERFN 575020 - DIRECT COST/TRANSP INTERFUND 575040 - DIRECT COST/GAD/INTERF
575050 - DIRECT COST/COPIER INTERFUND 575052 - DIRECT COST/SCANBACK INTERFUND 575080 - INTER-FUND DIRECT COST FUEL

9,000 950 5,000 300 200 11,000

$26,450

9,000 950 5,000 300 200 11,000

$26,450

9,000 950 5,000 300 200 11,531

$26,981

0	0	0.0	0.0 0	0	0.0	0.0 0	0	0.0	0.0 0	0	0.0	0.0 0	0	0.0	0.0
531	531	4.8	4.8

$531	$531	2.0	2.0

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES

5900 - Communications

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
7000 - 7499 Other Outgo

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

7000 - 7499 Other Outgo

Percent of Total

4,000 $4,000

5,616 1,400

$7,016

$646,911 3.6%

0 $0

0 $0

$0 0.0%

496,933 $496,933

$496,933

2.8%

4,000 $4,000

5,616 1,400

$7,016

$656,911 3.3%

11,676 $11,676

171,832 $171,832

$183,508 0.9%

523,413 $523,413

$523,413

2.7%

4,000 $4,000

5,938 2,055

$7,993

$650,725 3.1%

17,800 $17,800

274,499 $274,499

$292,299 1.4%

544,049 $544,049

$544,049

2.6%

0 $0

322 655

$977

$3,814

17,800 $17,800

274,499 $274,499

$292,299

47,116 $47,116

$47,116

0 $0

322 655

$977

($6,186)

6,124 $6,124

102,667 $102,667

$108,791

20,636 $20,636

$20,636

0.0                       0.0 0.0                       0.0

5.7                       5.7 46.8                     46.8

13.9	13.9

0.6	(0.9)

N/A                     52.5 N/A                     52.5

N/A                     59.7 N/A                     59.7

N/A	59.3

9.5                       3.9 9.5                       3.9

9.5	3.9

87

Fund: 14 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

14 - DEFERRED MAINTENANCE FUND	$2,801,000	$2,801,000	$2,801,000	$0	$0	0.0	0.0
	
8600 - 8799 Other Local Revenue

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS                                          1,000                          1,000                          1,000                                  0 $1,000                        $1,000                        $1,000                               $0

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

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

8699 - All Other Local Revenue

869900 - LOC OTHER REVENUE                                                                  0                                  0                                  0                                  0 $0                               $0                               $0                               $0

8600 - 8799 Other Local Revenue	$1,000	$1,000	$1,000	$0 Percent of Total                                                                                        0.0%                           0.0%                           0.0%
8900 - 8929 Interfund Transfers In

8919 - Other Authorized Interfund Transfers In

0                       0.0                       0.0 $0                       0.0                       0.0

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

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

$0	0.0	0.0

891901 - OTH INTERFUND TRANSFER IN

8900 - 8929 Interfund Transfers In

Percent of Total

2,800,000 $2,800,000

$2,800,000

100.0%

2,800,000 $2,800,000

$2,800,000

100.0%

2,800,000 $2,800,000

$2,800,000

100.0%

0                                  0                       0.0                       0.0 $0                               $0                       0.0                       0.0

$0	$0	0.0	0.0

88

Fund: 14 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

14 - DEFERRED MAINTENANCE FUND	$2,801,000	$2,811,771	$2,811,771	$10,771	$0	0.4	0.0
	
2000 - 2999 Classified Personnel Salaries

2200 - Classified Support Salaries

220007 - MAINTENANCE SAL 220070 - CLASS SUPPORT OT

2000 - 2999 Classified Personnel Salaries

Percent of Total

0                                  0                                  0                                  0 0                                  0                                  0                                  0

$0	$0	$0	$0

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

$0	N/A	N/A

$0	N/A	N/A

89

Fund: 14 SubFund: -

3000 - 3999 Employee Benefits

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED                                                                           0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3302 - OASDI/Medicare/Alternative, classified positions

330200 - SOCIAL SECURITY CLASS                                                             0                                  0                                  0                                  0 330201 - MEDICARE CLASS                                                                         0                                  0                                  0                                  0

$0	$0	$0	$0

3402 - Health & Welfare Benefits, classified positions

340216 - DIS CLASS                                                                                       0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS                                                                                       0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3602 - Workers' Compensation Insurance, classified positions

360200 - W/C CLASS	0	0	0	0

$0	$0	$0	$0

3702 - OPEB, Allocated, classified positions

370200 - RETIREE BENEFIT CLASSIFIED                                                     0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3902 - Other Benefits, classified positions

390203 - SELF INSUR CLASS	0	0	0	0

$0	$0	$0	$0

3000 - 3999 Employee Benefits	$0	$0	$0	$0 Percent of Total                                                                                        0.0%                           0.0%                           0.0%
1000 - 3999 Employee Compensation % of Total	0.0%	0.0%	0.0%

4000 - 4999 Books and Supplies

4400 - Noncapitalized Equipment

440000 - EQUIP $500-$24999                                                                    0                                  0                                  0                                  0 $0                               $0                               $0                               $0

4000 - 4999 Books and Supplies	$0	$0	$0	$0 Percent of Total                                                                                        0.0%                           0.0%                           0.0%

90

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

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

$0	N/A	N/A

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

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

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

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

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

$0	N/A	N/A

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

$0	N/A	N/A

Fund: 14 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

560001 - NONCAPITALIZED IMPROVEMENTS

5710 - Transfers of Direct Costs 571040 - DIRECT COST/GAD

5750 - Transfers of Direct Costs - Interfund 575040 - DIRECT COST/GAD/INTERF

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

6170 - Land Improvements

617000 - LAND IMPROVEMENTS

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

6000 - 6999 Capital Outlay Percent of Total
7600 - 7629 Interfund Transfers Out

7619 - Other Authorized Interfund Transfers Out

761906 - TRANSFER TO SFP

761994 - TRANSFER TO BLDG FUND

7600 - 7629 Interfund Transfers Out

Percent of Total

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%

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%

1,118,546 $1,118,546

0 $0

0 $0

$1,118,546

(1,107,775) ($1,107,775)

0 $0

($1,107,775)

0 0

$0

$0

0                   278.9                       0.0 $0                   278.9                       0.0

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

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

$0	278.9	0.0

0                  (69.2)                       0.0 $0                  (69.2)                       0.0

0                       0.0                       0.0 $0                       0.0                       0.0

$0	(46.2)	0.0

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

$0	N/A	N/A

$0	N/A	N/A

91

Fund: 21 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

21 - BUILDING FUND	$426,775	$426,775	$100,426,775	$100,000,000	$100,000,000	23431.6	23431.6
	
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 2.3%

416,775 0 0

$416,775

$416,775

97.7%

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

92

Fund: 21 SubFund: -

8930 - 8979 All Other Financing Sources

8951 - Proceeds from Sale of Bonds

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

895100 - PROCEEDS FROM SALE OF BONDS

8971 - Proceeds from Certificates of Participation 897100 - PROCEEDS FROM COP'S

8972 - Proceeds from Leases

897200 - PROCEEDS FROM CAPITAL LEASES

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

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

8980 - 8999 Contributions

Percent of Total

0                                  0 $0                               $0

0                                  0 $0                               $0

0                                  0 $0                               $0

$0                               $0 0.0%                           0.0%

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

100,000,000                      N/A                      N/A $100,000,000                     N/A                     N/A

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

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

$100,000,000	N/A	N/A

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

$0	N/A	N/A

93

Fund: 21 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

21 - BUILDING FUND	$916,775	$30,866,230	$130,859,405	$129,942,630	$99,993,175	14173.9	324.0
	
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 0.9%

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

94

Fund: 21 SubFund: -

3000 - 3999 Employee Benefits

3502 - State Unemployment Insurance, classified positions

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

350200 - SUI CLASS                                                                                       0 $0

3602 - Workers' Compensation Insurance, classified positions

360200 - W/C CLASS                                                                                     0 $0

3702 - OPEB, Allocated, classified positions

370200 - RETIREE BENEFIT CLASSIFIED                                                     0 $0

3902 - Other Benefits, classified positions

390203 - SELF INSUR CLASS                                                                        0 $0

3000 - 3999 Employee Benefits                                                                                $0 Percent of Total                                                                                        0.0%
1000 - 3999 Employee Compensation % of Total	0.0%

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

430000 - INSTRUCTIONAL SUPPLIES	0 430008 - SUPPLIES NON-CLASSROOM	0 430076 - REPAIR SUPP TRANSP	0

$0

4400 - Noncapitalized Equipment

440000 - EQUIP $500-$24999                                                                    0 $0

4000 - 4999 Books and Supplies	$0

Percent of Total	0.0%

1,342 $1,342

3,220 $3,220

9,391 $9,391

1,073 $1,073

$114,668 0.4% 1.2%

0 0 0

$0

562 $562

$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

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 5,000 0

$5,000

562 $562

$5,562

0                      N/A                       0.0 $0                     N/A                       0.0

0                      N/A                       0.0 $0                     N/A                       0.0

0                      N/A                       0.0 $0                     N/A                       0.0

0                      N/A                       0.0 $0                     N/A                       0.0

$0	N/A	0.0

0                      N/A                      N/A 5,000                      N/A                      N/A 0                      N/A                      N/A

$5,000	N/A	N/A

0                      N/A                       0.0 $0                     N/A                       0.0

$5,000	N/A	889.1

95

Fund: 21 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5200 - Travel and Conferences

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

520000 - CONF/TRAVEL                                                                               0 $0

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

560001 - NONCAPITALIZED IMPROVEMENTS	0 560002 - MAINTENANCE AGREEMENTS	0 560010 - BLDG LEASE/RENTS	0

$0

5710 - Transfers of Direct Costs

571060 - DIRECT COST/TECHNOLOGY                                                      0 $0

5750 - Transfers of Direct Costs - Interfund

575000 - DIRECT COST/INTERFUND TRF	0 575030 - DIRECT COST/FOOD SVC INTERFUND	0 575040 - DIRECT COST/GAD/INTERF	0 575050 - DIRECT COST/COPIER INTERFUND	0 575052 - DIRECT COST/SCANBACK INTERFUND	0 575060 - DIRECT COST/TECH INTERFUND	0

$0

0 $0

41,696 0 0

$41,696

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 $0

50,000 0 0

$50,000

0 $0

0 0 0 0 0 0

$0

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

N/A	119.9 N/A                      N/A N/A                      N/A

N/A	119.9

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

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

N/A	N/A

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES 580005 - LEGAL SERVICES 580006 - ADVERTISING
580036 - COST OF ISSUANCE MISC 580090 - BUDGET RESERVE

5900 - Communications

590002 - PHONE CLASSIFIED

590005 - COMMUNICATION/POSTAGE

5000 - 5999 Services and Other Operating Expenditures

Percent of Total

0	68,623 0                                  0 0                                  0 0                                  0 0                                  0

$0	$68,623

0                          2,160 0                                  0

$0	$2,160

$0	$112,479

0.0%	0.4%

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 0 0 0 0

$0

0 0

$0

$50,000

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

N/A	0.0

N/A                       0.0 N/A                      N/A

N/A	0.0

N/A	44.5

96

Fund: 21 SubFund: -

6000 - 6999 Capital Outlay

6100 - Land

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

610000 - SITE PURCHASE 610005 - SITE PLAN/OTHER

6170 - Land Improvements

617000 - LAND IMPROVEMENTS

6200 - Buildings and Improvements of Buildings

620000 - BLDG/IMPRV OF BLDG

620019 - CONSTRUCTION CONTINGENCY

6400 - Equipment

640090 - EQUIPMENT $25,000+

6000 - 6999 Capital Outlay

Percent of Total

0                                  0 0                     200,000

$0	$200,000

0                                  0 $0                               $0

0                29,058,084 0                                  0

$0	$29,058,084

0                                  0 $0                               $0

$0	$29,258,084

0.0%	94.8%

0 200,000

$200,000

0 $0

128,753,084 0

$128,753,084

250,000 $250,000

$129,203,084

98.7%

0 200,000

$200,000

0 $0

128,753,084 0

$128,753,084

250,000 $250,000

$129,203,084

0 0

$0

0 $0

99,695,000 0

$99,695,000

250,000 $250,000

$99,945,000

N/A                      N/A N/A                       0.0

N/A	0.0

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

N/A                   343.1 N/A                      N/A

N/A	343.1

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

N/A	341.6

97

Fund: 21 SubFund: -

7000 - 7499 Other Outgo

7283 - All Other Transfers to JPAs

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

722300 - TRANSFER OUT TO JPA CART

7438 - Debt Service - Interest

743801 - COP REPAY INTEREST 743804 - COP '04 INTEREST 743806 - COP '06 INTEREST 743810 - COP '10 INTEREST 743811 - COP '11 INTEREST

7439 - Other Debt Service - Principal

743900 - DEBT SERVICE/PRINCIPAL 743904 - COP '04 PRINCIPAL 743906 - COP '06 PRINCIPAL 743910 - COP '10 PRINCIPAL 743911 - COP '11 PRINCIPAL

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

0 $0

0 0 0 0
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

1.4%

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

695,341 0 0 0 0 0

$695,341

$695,341

2.3%

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 $0

(6,825) 0 0 0 0 0

($6,825)

($6,825)

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

37.7	(1.0) N/A                      N/A N/A                      N/A N/A                      N/A N/A                      N/A N/A                      N/A

37.7	(1.0)

37.7	(1.0)

98

Fund: 25 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

25 - CAPITAL FACILITIES FUND	$12,095,000	$12,095,000	$12,095,000	$0	$0	0.0	0.0
	
8600 - 8799 Other Local Revenue

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

90,000

$90,000

90,000

$90,000

90,000

$90,000

0	0	0.0	0.0

$0	$0	0.0	0.0

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

866200 - NET INC(DEC) FAIR VALUE INVEST

8681 - Mitigation/Developer Fees 868100 - LOC DEV FEES

8699 - All Other Local Revenue 869900 - LOC OTHER REVENUE

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

8919 - Other Authorized Interfund Transfers In

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

99

Fund: 25 SubFund: -

8980 - 8999 Contributions

8980 - Contributions from Unrestricted Revenues

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

898000 - CONTRIB FR UNRESTRICTED REV

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

8980 - 8999 Contributions

Percent of Total

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

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

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

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

$0	N/A	N/A

100

Fund: 25 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

25 - CAPITAL FACILITIES FUND	$12,095,000	$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

101

Fund: 25 SubFund: -

3000 - 3999 Employee Benefits

3301 - OASDI/Medicare/Alternative, certificated positions

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

330101 - MEDICARE CERT

3302 - OASDI/Medicare/Alternative, classified positions

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

3401 - Health & Welfare Benefits, certificated positions

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

3402 - Health & Welfare Benefits, classified positions

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

3501 - State Unemployment Insurance, certificated positions 350100 - SUI CERT

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS

0 $0

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

102

Fund: 25 SubFund: -

3000 - 3999 Employee Benefits

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

3602 - Workers' Compensation Insurance, classified positions

360200 - W/C CLASS

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

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

3901 - Other Benefits, certificated positions 390103 - SELF INSUR CERT

3902 - Other Benefits, classified positions

390203 - SELF INSUR CLASS 390204 - AB 1522 ACCRUAL

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

8,004 $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

103

Fund: 25 SubFund: -

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

430000 - INSTRUCTIONAL SUPPLIES 430005 - FOOD/IN-HOUSE MEETINGS 430008 - SUPPLIES NON-CLASSROOM

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

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

5200 - Travel and Conferences

520000 - CONF/TRAVEL
520010 - FIXED MILEAGE ALLOWANCE

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

746,990 0 0
125,000

$871,990

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

200 0 0
80,000

$80,200

0 $0

0 0 0 0 0 0

$0

N/A	0.0 N/A                      N/A N/A                      N/A N/A                     64.0

N/A	9.2

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

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

N/A	0.0

104

Fund: 25 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES 580005 - LEGAL SERVICES 580006 - ADVERTISING 580009 - FEES / OTHER 580010 - SOFTWARE LICENSE 580090 - BUDGET RESERVE

5900 - Communications

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

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

6100 - Land

610000 - SITE PURCHASE

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

6000 - 6999 Capital Outlay

Percent of Total

180,000 75,000 200
150 63,500 159,000

$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

$1,364,456 2.3%

2,000 $2,000

52,082,532 $52,082,532

$52,084,532

86.5%

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%

0 0 0 0 0 0

$0

0 0 0

$0

$953,390

127,000 $127,000

46,958,283 $46,958,283

$47,085,283

0 0 0 0 0 0

$0

0 0 0

$0

$80,200

125,000 $125,000

(205,200) ($205,200)

($80,200)

0.0	0.0 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 N/A                      N/A

0.0	0.0

194.1	5.9

N/A                6250.0 N/A                6250.0

954.6                     (0.4) 954.6                    (0.4)

957.2	(0.2)

105

Fund: 25 SubFund: -

7000 - 7499 Other Outgo

7438 - Debt Service - Interest

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

743800 - DEBT SERVICE/INTEREST

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

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

1,556,323 $1,556,323

3,715,000 $3,715,000

$5,271,323

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

106

Fund: 35 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

35 - COUNTY SCHOOL FACILITIES FUND	$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

107

Fund: 35 SubFund: -

8980 - 8999 Contributions

8980 - Contributions from Unrestricted Revenues

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

898000 - CONTRIB FR UNRESTRICTED REV

8980 - 8999 Contributions

Percent of Total

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

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

$0	N/A	N/A

108

Fund: 35 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

35 - COUNTY SCHOOL FACILITIES FUND	$200,000	$43,869,767	$43,871,995	$43,671,995	$2,228	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

109

Fund: 35 SubFund: -

3000 - 3999 Employee Benefits

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED                                                                           0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3302 - OASDI/Medicare/Alternative, classified positions

330200 - SOCIAL SECURITY CLASS	0	0	0	0 330201 - MEDICARE CLASS	0	0	0	0 330202 - SUPPLEMENTAL RETIREMENT CLASS	0	0	0	0

$0	$0	$0	$0

3402 - Health & Welfare Benefits, classified positions

340216 - DIS CLASS                                                                                       0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS                                                                                       0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3602 - Workers' Compensation Insurance, classified positions

360200 - W/C CLASS	0	0	0	0

$0	$0	$0	$0

3702 - OPEB, Allocated, classified positions

370200 - RETIREE BENEFIT CLASSIFIED                                                     0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3902 - Other Benefits, classified positions

390203 - SELF INSUR CLASS	0	0	0	0

$0	$0	$0	$0

3000 - 3999 Employee Benefits	$0	$0	$0	$0 Percent of Total                                                                                        0.0%                           0.0%                           0.0%
1000 - 3999 Employee Compensation % of Total	0.0%	0.0%	0.0%

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

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

$0	N/A	N/A

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

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

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

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

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

$0	N/A	N/A

110

Fund: 35 SubFund: -

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

430000 - INSTRUCTIONAL SUPPLIES 430008 - SUPPLIES NON-CLASSROOM

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

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

0                                  0                                  0                                  0 0                                  0                                  0                                  0

$0	$0	$0	$0

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

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

$0	N/A	N/A

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

$0	N/A	N/A

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

560001 - NONCAPITALIZED IMPROVEMENTS	0	0	0	0

$0	$0	$0	$0

5750 - Transfers of Direct Costs - Interfund

575040 - DIRECT COST/GAD/INTERF                                                         0                                  0                                  0                                  0 575050 - DIRECT COST/COPIER INTERFUND                                            0                                  0                                  0                                  0

$0	$0	$0	$0

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

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

$0	N/A	N/A

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES 580005 - LEGAL SERVICES

5000 - 5999 Services and Other Operating Expenditures

Percent of Total

0                                  0                                  0                                  0 0                                  0                                  0                                  0

$0	$0	$0	$0

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

$0	N/A	N/A

$0	N/A	N/A

111

Fund: 35 SubFund: -

6000 - 6999 Capital Outlay

6100 - Land

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

610000 - SITE PURCHASE

6170 - Land Improvements

617000 - LAND IMPROVEMENTS

6200 - Buildings and Improvements of Buildings

620000 - BLDG/IMPRV OF BLDG 620002 - PLAN ARCH/CONSULTANT 620005 - PLAN/OTHER

6400 - Equipment

640090 - EQUIPMENT $25,000+

6000 - 6999 Capital Outlay Percent of Total
7600 - 7629 Interfund Transfers Out

0 $0

0 $0

200,000 0 0

$200,000

0 $0

$200,000

100.0%

0 $0

0 $0

43,869,767 0 0

$43,869,767

0 $0

$43,869,767

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

35,171,995 0 0

$35,171,995

0 $0

$35,171,995

0 $0

0 $0

(8,497,772) 0 0

($8,497,772)

0 $0

($8,497,772)

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

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

17586.0	(19.4) N/A                      N/A N/A                      N/A

17586.0	(19.4)

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

17586.0	(19.4)

7613 - To State School Building Fund/County School Facilities Fund from All Other Funds

761300 - DIST SH/SFP PROJECT

7619 - Other Authorized Interfund Transfers Out

761906 - TRANSFER TO SFP 761911 - TRANSFER TO DEV FEES II
761914 - TRANSFER TO SPEC RES/CAP PROJ 761994 - TRANSFER TO BLDG FUND

7600 - 7629 Interfund Transfers Out

Percent of Total

0                                  0 $0                               $0

0	0 0	0 0	0 0	0

$0	$0

$0	$0

0.0%	0.0%

0 $0

0 0
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
8,500,000                      N/A                      N/A 0                      N/A                      N/A

$8,500,000	N/A	N/A

$8,500,000	N/A	N/A

112

Fund: 40 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

40 - SPECIAL RESERVE - CAPITAL PROJ	$3,435,011	$4,335,011	$12,835,011	$9,400,000	$8,500,000	273.7	196.1
	
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	$0 0.0%

20,000                                  0 $20,000                               $0

7,600	0

$7,600	$0

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

$0	N/A	N/A

0                       0.0                       0.0 $0                       0.0                       0.0

0	0.0	0.0

$0	0.0	0.0

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

866200 - NET INC(DEC) FAIR VALUE INVEST

8699 - All Other Local Revenue

869900 - LOC OTHER REVENUE 869915 - REIMB REVENUE

8600 - 8799 Other Local Revenue

Percent of Total

0 $0

0 0

$0

$27,600

0.8%

0 $0

0 0

$0

$27,600

0.6%

0                                  0 $0                               $0

0                                  0 0                                  0

$0	$0

$27,600	$0

0.2%

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

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

$0	N/A	N/A

$0	0.0	0.0

113

Fund: 40 SubFund: -

8900 - 8929 Interfund Transfers In

8912 - Between General Fund and Special Reserve Fund

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

891201 - TRANSFER BETWEEN GF AND SRF

8919 - Other Authorized Interfund Transfers In

891901 - OTH INTERFUND TRANSFER IN 891933 - FROM BOND
891998 - FROM SFP TO OTHER FUNDS

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

8971 - Proceeds from Certificates of Participation 897100 - PROCEEDS FROM COP'S

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

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

8980 - 8999 Contributions

Percent of Total

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

470,200 0 0

$470,200

$4,307,411 99.4%

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%

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

8,500,000	1807.7	1807.7 0                      N/A                      N/A 0                      N/A                      N/A

$8,500,000	1807.7	1807.7

$8,500,000	275.9	197.3

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

114

Fund: 40 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

40 - SPECIAL RESERVE - CAPITAL PROJ	$1,446,300	$7,773,713	$17,201,850	$15,755,550	$9,428,137	1089.4	121.3
	
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

115

Fund: 40 SubFund: -

3000 - 3999 Employee Benefits

3402 - Health & Welfare Benefits, classified positions

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

340211 - HEALTH CLASS	0	0	0	0 340212 - DENTAL CLASS	0	0	0	0 340213 - VISION CLASS	0	0	0	0 340214 - LIFE INS CLASS	0	0	0	0 340216 - DIS CLASS	0	0	0	0

$0	$0	$0	$0

3501 - State Unemployment Insurance, certificated positions

350100 - SUI CERT                                                                                        0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS                                                                                       0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3601 - Workers' Compensation Insurance, certificated positions

360100 - W/C CERT                                                                                      0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3602 - Workers' Compensation Insurance, classified positions

360200 - W/C CLASS	0	0	0	0

$0	$0	$0	$0

3702 - OPEB, Allocated, classified positions

370200 - RETIREE BENEFIT CLASSIFIED                                                     0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3802 - PERS Reduction, classified positions

380200 - PERS REV LIM REDUC CLASS	0	0	0	0

$0	$0	$0	$0

3901 - Other Benefits, certificated positions

390103 - SELF INSUR CERT                                                                          0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3902 - Other Benefits, classified positions

390203 - SELF INSUR CLASS	0	0	0	0

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

$0	N/A	N/A

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

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

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

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

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

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

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

0	N/A	N/A

116

Fund: 40 SubFund: -

3000 - 3999 Employee Benefits

3902 - Other Benefits, classified positions

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

390204 - AB 1522 ACCRUAL

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

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

430000 - INSTRUCTIONAL SUPPLIES 430001 - SUPPLIES CARRYOVER 430008 - SUPPLIES NON-CLASSROOM 430060 - SUPPLIES GROUNDS

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

4000 - 4999 Books and Supplies

Percent of Total

0 $0

$0 0.0% 0.0%

200,000 0 0 0

$200,000

0 $0

$200,000

13.8%

0 $0

$0 0.0% 0.0%

200,000 0 50,000 0

$250,000

75,000 $75,000

$325,000

4.2%

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
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

117

Fund: 40 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5200 - Travel and Conferences

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

520010 - FIXED MILEAGE ALLOWANCE                                                     0                                  0                                  0                                  0 $0                               $0                               $0                               $0

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

0	N/A	N/A

$0	N/A	N/A

560001 - NONCAPITALIZED IMPROVEMENTS 560050 - REPAIR EQ M&O

5710 - Transfers of Direct Costs 571040 - DIRECT COST/GAD

5750 - Transfers of Direct Costs - Interfund

575000 - DIRECT COST/INTERFUND TRF 575040 - DIRECT COST/GAD/INTERF

776,100 0

$776,100

0 $0

0 0

$0

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

10.1%

0 0 0 0

$0

0 $0

$786,100

4.6%

0 0 0 0

$0

0 $0

$10,000

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

$0	N/A	N/A

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

$0	1.3	0.0

118

Fund: 40 SubFund: -

6000 - 6999 Capital Outlay

6100 - Land

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

610005 - SITE PLAN/OTHER

6170 - Land Improvements

617000 - LAND IMPROVEMENTS

617002 - SITE IMPRV ARCH/CONSULTANT 617005 - SITE IMPRV PLAN/OTHER 617006 - SITE IMPRV CONSTRUCTION 617007 - SITE IMPRV TESTING
617008 - SITE IMPRV INSPECTORS

617014 - SITE IMPRV OTH CONSTRUCTION

6200 - Buildings and Improvements of Buildings

620000 - BLDG/IMPRV OF BLDG 620002 - PLAN ARCH/CONSULTANT 620005 - PLAN/OTHER

6400 - Equipment

640090 - EQUIPMENT $25,000+

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

7438 - Debt Service - Interest

743800 - DEBT SERVICE/INTEREST 743801 - COP REPAY INTEREST

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

7000 - 7499 Other Outgo

Percent of Total

0 $0

0 0 0 0 0 0 0

$0

0 0 0

$0

0 $0

$0 0.0%

0 470,200

$470,200

0 $0

$470,200

32.5%

0 $0

5,249,950 0 0 0 0 0 0

$5,249,950

782,943 0 0

$782,943

159,520 $159,520

$6,192,413 79.7%

0 470,200

$470,200

0 $0

$470,200

6.0%

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

13,057,937 0 0 0 0 0 0

$13,057,937

2,393,093 0 0

$2,393,093

159,520 $159,520

$15,620,550

0 0

$0

0 $0

$0

10,000 $10,000

7,807,987 0 0 0 0 0 0

$7,807,987

1,610,150 0 0

$1,610,150

0 $0

$9,428,137

0 0

$0

0 $0

$0

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

N/A	148.7 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	148.7

N/A	205.7 N/A                      N/A N/A                      N/A

N/A	205.7

N/A                       0.0 N/A                       0.0

N/A	152.3

N/A                      N/A 0.0                       0.0

0.0	0.0

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

0.0	0.0

119

Fund: 40 SubFund: -

7600 - 7629 Interfund Transfers Out

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

7613 - To State School Building Fund/County School Facilities Fund from All Other Funds

761300 - DIST SH/SFP PROJECT

7619 - Other Authorized Interfund Transfers Out

761900 - TRANSFER TO GENERAL FUND 761904 - TRANSFER TO COP
761999 - TRANSFER TO ALL OTHR FUNDS

7600 - 7629 Interfund Transfers Out

Percent of Total

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

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

$0	$0	$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

120

Fund: 51 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

51 - BOND INT & REDEMPTION FUND	$47,943,880	$47,943,880	$47,943,880	$0	$0	0.0	0.0
	
8300 - 8599 Other State Revenue

8571 - Voted Indebtedness Levies, Homeowners' Exemptions

857100 - VOTED INDEBT HOMEOWN EXEMPT	315,000

$315,000

315,000

$315,000

315,000

$315,000

0	0	0.0	0.0

$0	$0	0.0	0.0

8572 - Voted Indebtedness Levies, Other Subventions/In-Lieu Taxes

857200 - VOTED INDEBT OTH SUBVENTIONS

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

8611 - Voted Indebtedness Levies, Secured Roll 861100 - SECURED ROLL/BOND INT & RED

8612 - Voted Indebtedness Levies, Unsecured Roll 861200 - UNSECURED ROLL/BOND INT & RED

8613 - Voted Indebtedness Levies, Prior Years' Taxes 861300 - PRIOR YRS TAXES/BOND INT & RED

8614 - Voted Indebtedness Levies, Supplemental Taxes 861400 - SUPPLEMENTAL TAXES/BOND INT

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

0 $0

$315,000 0.7%

46,078,880 $46,078,880

800,000 $800,000

75,000 $75,000

375,000 $375,000

300,000

$300,000

0 $0

$315,000 0.7%

46,078,880 $46,078,880

800,000 $800,000

75,000 $75,000

375,000 $375,000

300,000

$300,000

0                                  0 $0                               $0

$315,000	$0 0.7%

46,078,880                                  0 $46,078,880                               $0

800,000                                  0 $800,000                               $0

75,000                                  0 $75,000                               $0

375,000                                  0 $375,000                               $0

300,000	0

$300,000	$0

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

$0	0.0	0.0

0                       0.0                       0.0 $0                       0.0                       0.0

0                       0.0                       0.0 $0                       0.0                       0.0

0                       0.0                       0.0 $0                       0.0                       0.0

0                       0.0                       0.0 $0                       0.0                       0.0

0	0.0	0.0

$0	0.0	0.0

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

866200 - NET INC(DEC) FAIR VALUE INVEST

8600 - 8799 Other Local Revenue

Percent of Total

0 $0

$47,628,880

99.3%

0 $0

$47,628,880

99.3%

0                                  0 $0                               $0

$47,628,880	$0

99.3%

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

$0	0.0	0.0

121

Fund: 51 SubFund: -

8930 - 8979 All Other Financing Sources

8979 - All Other Financing Sources

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

897907 - PROCEEDS FROM OTHER BONDS

8930 - 8979 All Other Financing Sources

Percent of Total

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

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

$0	N/A	N/A

122

Fund: 51 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

51 - BOND INT & REDEMPTION FUND	$47,943,880	$47,943,880	$47,943,880	$0	$0	0.0	0.0
	
7000 - 7499 Other Outgo

7433 - Bond Redemptions

743300 - BOND REDEMPTIONS

7434 - Bond Interest and Other Service Charges 743400 - BOND INT/OTH SVC CHARGES

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

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

7600 - 7629 Interfund Transfers Out

Percent of Total

36,391,927 $36,391,927

11,551,953 $11,551,953

$47,943,880 100.0%

0 $0

$0

0.0%

36,391,927 $36,391,927

11,551,953 $11,551,953

$47,943,880 100.0%

0 $0

$0

0.0%

36,391,927                                  0 $36,391,927                               $0

11,551,953                                  0 $11,551,953                               $0

$47,943,880	$0 100.0%

0                                  0 $0                               $0

$0	$0

0.0%

0                       0.0                       0.0 $0                       0.0                       0.0

0                       0.0                       0.0 $0                       0.0                       0.0

$0	0.0	0.0

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

$0	N/A	N/A

123

Fund: 67 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

67 - SELF INSURANCE FUND	$80,656,917	$82,312,169	$82,312,169	$1,655,252	$0	2.1	0.0
	
8600 - 8799 Other Local Revenue

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

866200 - NET INC(DEC) FAIR VALUE INVEST

8699 - All Other Local Revenue

869900 - LOC OTHER REVENUE

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

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

0 3,232,681 (248,552) (26,582) 1,000 (550,406) (752,889)

$1,655,252

$1,655,252

0 $0

$0

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

0	0.0	0.0 0	6.4	0.0 0                     (6.7)	0.0 0                     (3.8)	0.0 0	1.1	0.0 0                     (5.2)	0.0 0                     (4.9)	0.0

$0	2.1	0.0

$0	2.1	0.0

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

$0	N/A	N/A

124

Fund: 67 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

67 - SELF INSURANCE FUND	$80,656,917	$82,581,420	$82,586,420	$1,929,504	$5,000	2.4	0.0
	
1000 - 1999 Certificated Personnel Salaries

1200 - Certificated Pupil Support Salaries 120050 - PUPIL SUPPORT SUB

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

2300 - Classified Supervisors' and Administrators' Salaries

230001 - CLASS MANAGEMENT SA 230070 - OVERTIME CL MGMNT

2400 - Clerical, Technical, and Office Staff Salaries

240001 - CLASS BUSINESS SUPPORT 240050 - CLASS BUSINESS SUPPORT SUB

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

0 $0

$0 0.0%

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	$0 0.0%

58,099                          3,805 0                                  0

$58,099	$3,805

70,192                          4,594 0                                  0

$70,192	$4,594

$128,291	$8,399

0.2%

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

$0	N/A	N/A

0                       7.0                       0.0 0                      N/A                      N/A

$0	7.0	0.0

0                       7.0                       0.0 0                      N/A                      N/A

$0	7.0	0.0

$0	7.0	0.0

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT                                                                                      0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3202 - Public Employees' Retirement System, classified positions

0	N/A	N/A

$0	N/A	N/A

320200 - PERS CLASSIFIED

3301 - OASDI/Medicare/Alternative, certificated positions

330101 - MEDICARE CERT
330102 - SUPPLEMENTAL RETIREMENT CERT

30,417 $30,417

0 0

$0

32,547 $32,547

0 0

$0

32,547                          2,131 $32,547                        $2,131

0                                  0 0                                  0

$0	$0

0                       7.0                       0.0 $0                       7.0                       0.0

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

$0	N/A	N/A

125

Fund: 67 SubFund: -

3000 - 3999 Employee Benefits

3302 - OASDI/Medicare/Alternative, classified positions

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

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

3402 - Health & Welfare Benefits, classified positions

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

3501 - State Unemployment Insurance, certificated positions 350100 - SUI CERT

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS 350290 - SUI CLASS

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

7,954                             521 1,860                             122 0                                  0
0                                  0 0                                  0

$9,814	$643

27,221                          1,105 1,777                           (189) 343                             (24) 146                                  0 337                               22

$29,824	$915

0                                  0 $0                               $0

641                               42 0                                  0

$641	$42

0	7.0	0.0 0	7.0	0.0 0                      N/A                      N/A 0                      N/A                      N/A 0                      N/A                      N/A

$0	7.0	0.0

0	4.2	0.0 0                     (9.6)	0.0 0                     (6.5)	0.0 0	0.0	0.0 0	7.0	0.0

$0	3.2	0.0

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

0                       7.0                       0.0 0                      N/A                      N/A

$0	7.0	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                                                                             1,439                          1,539                          1,539                             101 360290 - W/C CLASS                                                                                     0                                  0                                  0                                  0

$1,439	$1,539	$1,539	$101

3702 - OPEB, Allocated, classified positions

370200 - RETIREE BENEFIT CLASSIFIED	4,856	4,490	4,490	(365)

$4,856	$4,490	$4,490	($365)

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

0                       7.0                       0.0 0                      N/A                      N/A

$0	7.0	0.0

0	(7.5)	0.0

$0	(7.5)	0.0

126

Fund: 67 SubFund: -

3000 - 3999 Employee Benefits

3901 - Other Benefits, certificated positions

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

390103 - SELF INSUR CERT 390104 - AB 1522 ACCRUAL

3902 - Other Benefits, classified positions

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

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

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

430005 - FOOD/IN-HOUSE MEETINGS 430008 - SUPPLIES NON-CLASSROOM

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

4000 - 4999 Books and Supplies

Percent of Total

0 0

$0

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%

0 802,735

$802,735

0 $0

$802,735

1.0%

0                                  0 0                                  0

$0	$0

513	34 0                                  0 0                                  0

$513	$34

$79,370	$3,499 0.1%
0.3%

0                                  0 807,735                          5,000

$807,735	$5,000

0                                  0 $0                               $0

$807,735	$5,000

1.0%

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

$0	N/A	N/A

0	7.0	0.0 0                      N/A                      N/A 0                      N/A                      N/A

$0	7.0	0.0

$0	4.6	0.0

0                      N/A                      N/A 5,000                       0.6                       0.6

$5,000	0.6	0.6

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

$5,000	0.6	0.6

127

Fund: 67 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5710 - Transfers of Direct Costs

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

571042 - DIRECT COST/HEALTH-HLTH CNTR

5750 - Transfers of Direct Costs - Interfund

575030 - DIRECT COST/FOOD SVC INTERFUND 575040 - DIRECT COST/GAD/INTERF

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

0                                  0                                  0                                  0 0                                  0                                  0                                  0

$0	$0	$0	$0

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

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

$0	N/A	N/A

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES 580005 - LEGAL SERVICES 580010 - SOFTWARE LICENSE
580041 - HEALTH CONTRACT/MEDICAL/RX 580042 - HEALTH CONTRACT/HEALTH 580043 - HEALTH CONTRACT/DENTAL 580044 - HEALTH CONTRACT/VISION 580045 - HEALTH CONTRACT-LIFE
580046 - CONTRACT/DISABILITY 580047 - HEALTH EXP - LIABILITY ADJ

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%

1,415,762 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%

69,882 0 0
1,888,691 978,859 (29,824) 7,886
0 0
(1,002,889)

$1,912,606

0 0 0

$0

$1,912,606

0 0

$0

$0

0	5.2	0.0 0                      N/A                      N/A 0	0.0	0.0 0                     11.7	0.0 0	1.7	0.0 0                     (0.8)	0.0 0	1.0	0.0 0                      N/A                      N/A 0	0.0	0.0 0                (100.0)                      N/A

$0	2.4	0.0

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

$0	0.0	0.0

$0	2.4	0.0

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

$0	N/A	N/A

$0	N/A	N/A

128

Fund: 68 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

68 - WORKERS' COMPENSATION	$4,010,750	$4,016,027	$4,689,027	$678,277	$673,000	16.9	16.8
	
8600 - 8799 Other Local Revenue

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

100,000

$100,000

111,000

$111,000

220,000

$220,000

120,000

$120,000

109,000	120.0	98.2

$109,000	120.0	98.2

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

3,905,027 $3,905,027

$4,016,027

100.0%

0 $0

4,469,027 $4,469,027

$4,689,027

100.0%

0 $0

558,277 $558,277

$678,277

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

564,000                     14.3                     14.4 $564,000                     14.3                     14.4

$673,000	16.9	16.8

129

Fund: 68 SubFund: -

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

68 - WORKERS' COMPENSATION	$4,010,750	$4,016,027	$4,689,027	$678,277	$673,000	16.9	16.8
	
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

1.4%

11,620                             761 $11,620                           $761

45,337                          2,965 $45,337                        $2,965

$56,957	$3,726

1.2%

0                       7.0                       0.0 $0                       7.0                       0.0

0                       7.0                       0.0 $0                       7.0                       0.0

$0	7.0	0.0

130

Fund: 68 SubFund: -

3000 - 3999 Employee Benefits

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED

3302 - OASDI/Medicare/Alternative, classified positions

330200 - SOCIAL SECURITY CLASS 330201 - MEDICARE CLASS

3402 - Health & Welfare Benefits, classified positions

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

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS

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

14,450                             945 $14,450                           $945

3,531                             231 826                               54

$4,357	$285

13,208	484 875                             (82) 168                             (10)
59                                  0 218                               14

$14,528	$406

285	19

$285	$19

0                       7.0                       0.0 $0                       7.0                       0.0

0                       7.0                       0.0 0                       7.0                       0.0

$0	7.0	0.0

0	3.8	0.0 0                     (8.6)	0.0 0                     (5.6)	0.0 0	0.0	0.0 0	6.9	0.0

$0	2.9	0.0

0	7.1	0.0

$0	7.1	0.0

3601 - Workers' Compensation Insurance, certificated positions

360100 - W/C CERT

3602 - Workers' Compensation Insurance, classified positions 360200 - W/C CLASS

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

3902 - Other Benefits, classified positions 390203 - SELF INSUR CLASS

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

0 $0

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 0.9%
2.3%

0                                  0 $0                               $0

683                               45 $683                             $45

1,993                           (164) $1,993                        ($164)

228                               15 $228                             $15

$36,524	$1,551 0.8%
2.0%

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

0                       7.1                       0.0 $0                       7.1                       0.0

0                     (7.6)                       0.0 $0                    (7.6)                       0.0

0                       7.0                       0.0 $0                       7.0                       0.0

$0	4.4	0.0

131

Fund: 68 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5450 - Other Insurance

Second Interim Budget Change Report Fiscal Year 7/1/2022 - 6/30/2023
Adopted                1st Interim               2nd Interim Budget                       Budget                       Budget

Diff Btwn I2 & Adpt

Diff Btwn I2 & I1

Pct Chg               Pct Chg I2 & Adpt                 I1 & I2

545005 - WORKERS' COMPENSATION

5750 - Transfers of Direct Costs - Interfund

575040 - DIRECT COST/GAD/INTERF

1,225,498 $1,225,498

2,500

$2,500

1,225,498 $1,225,498

2,500

$2,500

1,645,498 $1,645,498

2,500

$2,500

420,000 $420,000

0

$0

420,000                     34.3                     34.3 $420,000                     34.3                     34.3

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 2,687,031

$2,694,548

$3,922,546

97.7%

7,517 2,940,031

$2,947,548

$4,595,546

98.0%

0 253,000

$253,000

$673,000

0                       0.0                       0.0 253,000                       9.4                       9.4

$253,000	9.4	9.4

$673,000	17.2	17.2

132