2019-2020 Annual Report September 9, 2020

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

	

TABLE OF CONTENTS

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

General Fund Annual Report….………………………………………………………………………………	2-31 Narrative………………………………………………………………………………………………………             2-9 Projected Fund Balance……………………………………………………………………………………….                9 Revenue……………………………………………………………………………………………………….          10-16 Expenditures…………………………………………………………………………………………………..         17-31

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

Adult Education…………………………………………………………………………………………………...	48-62 Narrative………………………………………………………………………………………………………	48-52 Revenue……………………………………………………………………………………………………….	53-54 Expenditures…………………………………………………………………………………………………..	55-62

Child Development………………………………………………………………………………………………..	63-77 Narrative………………………………………………………………………………………………………	63-67 Revenue……………………………………………………………………………………………………….	68-69 Expenditures…………………………………………………………………………………………………..	70-77

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

Other Funds……………………………………………………………………………………………………….	90-133

-i-

CLOVIS UNIFIED SCHOOL DISTRICT

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

Eimear O’Farrell, Ed.D.	District Superintendent

Introduction

For the past twenty-seven (27) fiscal years, quarterly financial reports have been prepared by the Administration for review by the Board which reflects updated financial data relative to the General Fund and other District funds.	The quarterly reports consist of First Interim, Second Interim, and Third Quarter.	The First and Second Interim reports are prepared based on budget and actuals as of October 31 and January 31 of each fiscal year, respectively as required by Education Code Section 46704.33. The Third Quarter and Annual Financial Reports are prepared on a year to date basis as of March 31 and June 30, respectively. The Annual Financial Report (Fourth Quarter) is prepared for review by the Board prior to the completion of the audited financial statements.

During the 2019-20 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 12, 2019 meeting.

This Annual 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 Third Quarter budget as approved by the Governing Board, with the Unaudited Actuals revenues and expenditures for the 2019-20 fiscal year.	In addition, the financial reports for these funds are preceded	by	a	narrative,	which	briefly summarizes major differences between budgets for revenue and expenditure categories.     The section titled “All Other Funds” of the District is included for a more comprehensive view of all District funds but does not include a narrative. The format for this report is similar to the Adopted Budget for easier reading and data comprehension.

1

GENERAL FUND

Summary Revisions to General Fund Budget

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

I. 2019-20 REVENUES

A. Local Control Funding Formula (LCFF) Revenues

LCFF Revenues changed from $393,018,765 at Third Quarter to $392,892,146 at Annual, a decrease of $126,619. The decrease is due to prior year adjustments to LCFF Revenues are as follows:

Change from 3rd Quarter to Annual	$ (126,619)

B. Federal Revenues

Federal	Revenues	changed	from $20,215,655	at       Third	Quarter       to $19,892,201 at Annual, a decrease of $323,454. The decrease is primarily due to the posting of deferred revenues from Title I/II/III/IV.     The deferred revenues will be added into the 2020-21 fiscal year budget and allocated to eligible expenditures.	Of note is the increase related to the Federal Emergency Management Agency (FEMA). The District has filed an application with FEMA     to     be     reimbursed     for     eligible expenditures     related     to     the	COVID-19 pandemic. The District will continue request reimbursement for eligible expenditures until	the     Government     determines     the pandemic has ended.     The adjustments to Federal Revenues are as follows:

2019-20 Adopted Budget

$ 392,329,252

2019-20 Annual

$ 392,892,146

Increase/(Decrease)

$ 562,894

2

Item

Deferred Revenues Special Education FEMA
Title I/II/III/IV

Change from 3rd Quarter to Annual

Adjustment $	289,501
121,890 76,613
	(811,458)

$	323,454

Item
STRS on Behalf, GASB 68 Prior Year Adjustments Other State Revenues Lottery
Deferred Revenues State Grant Carryover

Adjustment $	7,624,135
695,612 606,460 (270,377) (1,012,755)
	(3,029,020)

2019-20	2019-20	Change from 3rd Quarter to Annual	$	4,634,055

Adopted Budget

$ 16,813,782

Annual

$ 19,892,201

Increase/(Decrease)

$	3,078,419

2019-20 Adopted Budget

2019-20
Annual	Increase/(Decrease)

$ 57,094,914	$ 71,922,755	$ 14,827,841

C. Other State Revenues

Other	State	Revenues	changed	from $67,288,700       at	Third       Quarter       to $71,922,755 at Annual, an increase of $4,634,055. The increase is primarily due to the updated STRS on behalf entry required to be posted to the District’s General Ledger. There is an offsetting expenditure posted to a STRS expenditure account, thus there is no impact to the General Fund. The overall change was also offset by a decrease resulting fromunspent State grant funds. These funds are carried over to the next fiscal year to be reallocated. The adjustments to Other State Revenues are as follows:

D. Local Revenues

Local Revenues changed from $16,339,836 at Third Quarter to $21,307,285 at Annual, an increase of $4,967,448. The change is primarily due to increased interest revenue, local grants, and a fair market value (FMV) adjustment. The FMV adjustment is simply an accounting entry required when the auditors examine the return on investments received from the Fresno County Treasurer’s Pool.	These increases were offset by decreased revenue from fee-based programs, for example, Sports and Recreation as a result of the COVID-19 pandemic. The adjustments to Local Revenues are as follows:

3

Item

Fair Market Value Adjustment Local Grant
Interest Other Local Interagency Local Fees
Change from 3rd Quarter to Annual

Adjustment $ 3,373,928
1,175,801 1,170,458 12,405
(21,403)

	(743,741)

$ 4,967,448

F. Other Financing Sources

Other Financing Sources of $1,200,000 remain unchanged from Third Quarter to Annual.	The	adjustments	to	Other Financing Sources are as follows:

2019-20	2019-20	Change from 3rd Quarter to Annual	$ -0-

Adopted Budget

$ 14,377,799

Annual

$ 21,307,285

Increase/(Decrease)

$	6,929,486

2019-20 Adopted Budget

$ 1,200,000

2019-20 Annual

$ 1,200,000

Increase/(Decrease)

$ -0-

E. Other Transfers In

Other Transfers In changed from $1,375,311 at Third Quarter to $1,384,851 at Annual, an increase of $9,540.	The adjustments to Other Transfer In are as follows:

G. Total General Fund Revenues

Total General Fund Revenues changed from $499,438,268atThirdQuarterto$508,599,239 at Annual, an increase of $9,160,971.

Change from 3rd Quarter to Annual	$	9,540	Change from 3rd Quarter to Annual	$ 9,160,971

2019-20 Adopted Budget

$ 531,000

2019-20 Annual

$ 1,384,851

Increase/(Decrease)

$ 853,851

2019-20 Adopted Budget

$482,346,747

2019-20 Annual

$508,599,239

Increase/(Decrease)

$ 26,252,492

4

II.	2019-20 EXPENDITURES	B. Classified Personnel Salaries

A. Certificated Personnel Salaries

Certificated Personnel Salaries changed from $199,083,884	at	Third	Quarter	to $198,196,674 at Annual, a decrease of $887,210. The decrease is due to actuals coming in below projections for General Education and Special Education teachers’ salaries directly related to open positions. In addition,	Teacher     Subs     salaries     were reduced due to the suspension of onsite classes due to the COVID-19 pandemic. The adjustments to certificated salaries are as follows:

Item	Adjustment Other Certificated Salaries                       $	555,082 Teacher’s Hourly/Summer                                  (55,957) Certificated Stipends                                         (172,125) Psych/Mental Health Specialists                    (196,646) Teacher Subs                                                        (478,201) Teachers’ Salaries                                                (539,363)

Change from 3rd Quarter to Annual	$	(887,210)

2019-20	2019-20

Classified Personnel Salaries changed from $83,911,559	at	Third	Quarter	to $82,898,581 at Annual, a decrease of $1,012,977. The decrease is primarily due to the decreased need of Classified Support Subs due to the suspension of onsite classes due to the COVID-19 pandemic. In addition, Instructional support salaries came in lower than projected due to open positions. These decreases were offset by a variety of increases to other classified salaries. The adjustments to classified salaries are as follow:

Item
Other Classified Salaries Classified Overtime Classified Support Subs Instructional Assistants
Change from 3rd Quarter to Annual

2019-20	2019-20 Adopted Budget              Annual	In
$ 81,392,199	$ 82,898,581
	
Adjustment $        205,485
(146,565 (452,382
	(619,515
$ (1,012,977

) ) ) )

se)

crease/(Decrea

$	1,506,383

Adopted Budget	Annual	Increase/(Decrease)

$ 196,798,382	$ 198,196,674	$	1,398,291

5

C. Employee Benefits

Employee Benefits changedfrom $137,385,285 at Third Quarter to $143,434,190 at Annual, an increase of $6,048,905. The increase is primarily due to an adjustment to the GASB 68 STRS on behalf entry. This was offset by decreases in other benefit classifications related	to	the	decreases	in	salaries previously mentioned. The adjustments to Employee Benefits are as follows:

D.  Books, Supplies and Other Materials

Books,	Supplies	and	Other	Materials changed from $29,612,859 at Third Quarter to $20,701,465 at Annual, a decrease of $8,911,394. The decrease is primarily due to unused grant funds as well as site, department, and program carryover.	The carryover is designated as follows and will be available for future needs in the upcoming year.

Item
STRS on Behalf Health and Welfare CalPERS
CalSTRS Other Benefits Workers Comp

 Adjustment $	7,624,135
(63,485) (109,495) (315,375) (494,416)
	(590,459)

Item

Site/Department Carryover Other Supplies/Equipment LCAP Carryover
Student Computer Refresh Textbooks
Change from 3rd Quarter to Annual

` Adjustment
$ (1,208,490) (1,351,958) (1,850,667) (1,934,067)
 (2,566,212)

$ (8,911,394)

Change from 3rd Quarter to Annual	$	6,048,905		2019-20 Adopted Budget

2019-20
Annual	Increase/(Decrease)

2019-20 Adopted Budget

2019-20
Annual	Increase/(Decrease)

$32,377,780	$20,701,465	$ (11,676,315)

$ 134,123,597	$ 143,434,190	$	9,310,593

6

D. Contracted Services and Other Operating Expenditures

Contracted Services and Other Operating expenditures changed from $35,532,726 at Third Quarter to $33,066,373 at Annual, a decrease of $2,466,354. The decrease is primarily due to a decrease in overall Consulting	Services	and	Travel	and Conference as a result of the COVID-19 pandemic.       Special Education non-public school (NPS) and residential treatment center expenditures were lower than the Third Quarter budget.        This type of expenditure is hard to predict because the students can enter and leave these facilities frequently. The adjustments to Contracted Services and Other Operating Expenditures are as follows:

E. Capital Outlay

Capital Outlay changed from $3,173,1377 at Third Quarter to $3,736,845 at Annual, an increase of $563,708. The increase is primarily due to the Clovis Adult paving project and a tractor purchase for the Plant Operations grounds crew. The adjustments to Capital Outlay Expenditures are as follows:

Item	Adjustment Clovis Adult Paving Project                  $	100,636 Other improvements                                        116,644 Plant Operations Equipment                          346,428
Change from 3rd Quarter to Annual	$	563,708

2019-20	2019-20
Adopted Budget	Annual	Increase/(Decrease)

$371,668	$3,736,845	$3,365,177

Item Utilities
Consulting Services Travel and Conference Special Education NPS Other Contracted Services Repairs/Rentals

Adjustment $ 1,636,284
(1,503,244) (1,326,910) (476,168) (120,890)
	(675,426)

Change from 3rd Quarter to Annual	$ (2,466,354)

2019-20 Adopted Budget

2019-20
Annual	Increase/(Decrease)

$32,443,966	$33,066,373	$	622,406

7

G. Other Outgo	I. Total General Fund Expenditures

Other Outgo changed from $1,096,469 at Third Quarter to $1,004,738 at Annual, a decrease of $91,732.

Total General Fund Expenditures changed from $499,599,027 at Third Quarter to $492,941,973 at Annual, a decrease of $6,657,054.

Change from 3rd Quarter to Annual	$ (91,732)

2019-20 Adopted Budget

$1,067,662

2019-20 Annual

$1,004,738

Increase/(Decrease)

$ (62,924)

Change from 3rd Quarter to Annual

2019-20	2019-20 Adopted Budget              Annual

$ (6,657,054)

Increase/(Decrease)

$ 486,423,234	$ 492,941,973	$ 6,518,739

H. Inter-fund Transfers Out

Inter-fund Transfers Out changed from $9,803,108 at Third Quarter to $9,903,108 at Annual, an increase of $100,000.

Change from 3rd Quarter to Annual	$	100,000

2019-20 Adopted Budget

$ 7,847,980

2019-20 Annual

$ 9,903,108

Increase/(Decrease)

$ 2,055,128

8

J. Fund Balance

Total revenues are $508,599,239 and total expenditures are $492,941,973 as of the Annual Report. This results in a surplus of $15,657,266. The ongoing operating deficit is $7,307,058.

Beginning Fund Balance, Audite

2019-20 Revenues 2019-20 Expenditures

Surplus/(Defi

Ending Fund Balance, 6/30/20,

Components of Fund Balance:
Non-Spendable: Revolving Cash Reserve Prepaid Expenditures
Stores’ Inventory Reserve
Restricted:
Textbook Reserve (Lottery) State Grants
Routine Maintenance
Assigned Textbooks
Student Computer Refresh Site/Department Carryover Fair Market Value Adj LCAP Carryover
SPED Citi-Kids Grants
Subtotal of Components General Reserve 6/30/20 General Reserve as % of Expendi
	
d 7/1/19

508,599,239 492,941,973
		
$ 1
	
15,424,613

15,657,266

31,081,878

31,458,487 99,623,391 20.21%

cit

Un

tur
	
) (1)

audited

144,000 261,924 1,939,527

$ 1

	
$ 

3,309,296 1,993,463 1,322,530

5,756,916 4,195,227 3,690,158 3,373,928 3,462,704 1,401,197 607,617

es
				
	One-Time Items in 2019-20
							
	One-Time Revenues
					$	(8,257,688)
		
	Vacant Special Education Positions
			(1,660,000)
		
	Site/Department/Program Carryover
			(8,090,993)
		
	Expenditure Reductions due COVID-19
			(4,955,643)
		
	Total One-Time (2
	)

Deficit (1 + 2)
		$ (22,964,324)

Ongoing Operating
		
$	(7,307,058)

9

Fund: 01 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

01 - GENERAL FUND	$482,346,747	$499,438,268	$508,599,239	$26,252,492	$9,160,971	5.4	1.8
	
8010 - 8099 Revenue Limit Sources

8011 - LCFF State Aid - Current Year

801100 - REVENUE LIMIT STATE AID

256,861,833

$256,861,833

238,967,799

$238,967,799

271,637,959

$271,637,959

14,776,126

$14,776,126

32,670,160

$32,670,160

5.8	13.7

5.8	13.7

8012 - Education Protection Account State Aid - Current Year

801200 - EDUCATIONAL PROTECTION ACCT.

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

8021 - Homeowners' Exemptions 802100 - RL HOMEOWNERS

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

8041 - Secured Roll Taxes

804100 - RL SECURED ROLL TAXES

8042 - Unsecured Roll Taxes

804200 - RL UNSECURRED ROLL TAXES

8043 - Prior Years' Taxes

804300 - RL PRIOR YRS TAXES

8044 - Supplemental Taxes

804400 - RL SUPPLEMENTAL TAXES

8045 - Education Revenue Augmentation Fund (ERAF)

804500 - RL ERAF

57,303,828 $57,303,828

0 $0

686,295 $686,295

0 $0

75,816,256 $75,816,256

3,468,380 $3,468,380

187,912 $187,912

907,223 $907,223

(2,082,468)

($2,082,468)

67,636,526 $67,636,526

0 $0

675,821 $675,821

30,571 $30,571

81,145,530 $81,145,530

3,374,143 $3,374,143

186,221 $186,221

1,183,062 $1,183,062

(2,199,052)

($2,199,052)

10

35,668,342 $35,668,342

(159,693) ($159,693)

675,821 $675,821

30,571 $30,571

80,699,473 $80,699,473

3,374,143 $3,374,143

186,221 $186,221

1,052,460 $1,052,460

(2,801,584)

($2,801,584)

(21,635,486) ($21,635,486)

(159,693) ($159,693)

(10,474) ($10,474)

30,571 $30,571

4,883,217 $4,883,217

(94,237) ($94,237)

(1,691) ($1,691)

145,237 $145,237

(719,116)

($719,116)

(31,968,184)                  (37.8)                  (47.3) ($31,968,184)                  (37.8)                  (47.3)

(159,693)                      N/A                      N/A ($159,693)                     N/A                     N/A

0                     (1.5)                       0.0 $0                    (1.5)                       0.0

0                      N/A                       0.0 $0                     N/A                       0.0

(446,057)                       6.4                     (0.5) ($446,057)                       6.4                    (0.5)

0                     (2.7)                       0.0 $0                    (2.7)                       0.0

0                     (0.9)                       0.0 $0                    (0.9)                       0.0

(130,602)                     16.0                  (11.0) ($130,602)                     16.0                  (11.0)

(602,532)	34.5	27.4

($602,532)	34.5	27.4

Fund: 01 SubFund: -

8010 - 8099 Revenue Limit Sources

8047 - Community Redevelopment Funds

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

804700 - RL COMM REDEVL FUNDS

8082 - Other In-Lieu Taxes

808200 - RL OTH IN-LIEU TAXES

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

8091 - LCFF Transfers - Current Year

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

8096 - Transfers to Charter Schools in Lieu of Property Taxes

809600 - IN LIEU PROPERTY TAX TRANSFER

0 $0

0 $0

0 $0

0 0

$0

(820,007)

2,917,904 $2,917,904

0 $0

0 $0

0 0

$0

(899,760)

3,454,223 $3,454,223

15,529 $15,529

(7,764) ($7,764)

0 0

$0

(933,556)

3,454,223 $3,454,223

15,529 $15,529

(7,764) ($7,764)

0 0

$0

(113,549)

536,319 $536,319

15,529 $15,529

(7,764) ($7,764)

0 0

$0

(33,796)

N/A                     18.4 N/A                     18.4

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

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

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

N/A	N/A

13.8	3.8

8010 - 8099 Revenue Limit Sources

Percent of Total

($820,007)

$392,329,252

81.3%

($899,760)

$393,018,765

78.7%

($933,556)

$392,892,146

77.2%

($113,549)

$562,894

($33,796)	13.8	3.8

($126,619)	0.1	0.0

11

Fund: 01 SubFund: -

8100 - 8299 Federal Revenue

8181 - Special Education - Entitlement

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

818100 - FED SP ED ENTITLEMENT

8182 - Special Education - Discretionary Grants

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

8281 - FEMA

828100 - FEMA REVENUES

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

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

8290 - All Other Federal Revenue

821000 - FED DEFERRED REVENUE 829000 - FED OTH REV

8100 - 8299 Federal Revenue

Percent of Total

6,888,037 $6,888,037

693,658 0

$693,658

0 $0

0 $0

0 $0

0 9,232,087

$9,232,087

$16,813,782

3.5%

6,888,037 $6,888,037

698,132 0

$698,132

0 $0

0 $0

0 $0

31,292 12,598,194

$12,629,486

$20,215,655

4.0%

7,008,876 $7,008,876

699,183 0

$699,183

76,613 $76,613

0 $0

0 $0

320,793 11,786,736

$12,107,530

$19,892,201

3.9%

120,839 $120,839

5,525 0

$5,525

76,613 $76,613

0 $0

0 $0

320,793 2,554,649

$2,875,443

$3,078,419

120,839 $120,839

1,051 0

$1,051

76,613 $76,613

0 $0

0 $0

289,501 (811,458)

($521,957)

($323,454)

1.8                       1.8 1.8                       1.8

0.8                       0.2 N/A                      N/A

0.8	0.2

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                   925.1 27.7                     (6.4)

31.1	(4.1)

18.3	(1.6)

12

Fund: 01 SubFund: -

8300 - 8599 Other State Revenue

8311 - Other State Apportionments - Current Year

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

23,972,774 $23,972,774

0 $0

1,706,562 $1,706,562

8,768,481 0

$8,768,481

0 22,647,097 0

$22,647,097

$57,094,914 11.8%

25,000 $25,000

104,544 38,000 108,560 0
0

$251,104

25,496,579 $25,496,579

0 $0

1,706,562 $1,706,562

8,866,165 403,598

$9,269,763

487,412 30,328,384 0

$30,815,796

$67,288,700 13.5%

25,000 $25,000

86,348 0 0 0 0

$86,348

25,496,579 $25,496,579

0 $0

1,694,466 $1,694,466

8,463,467 535,919

$8,999,386

487,412 35,244,912 0

$35,732,324

$71,922,755 14.1%

57,682 $57,682

82,426 0 0 0 0

$82,426

1,523,805 $1,523,805

0 $0

(12,096) ($12,096)

(305,014) 535,919

$230,905

487,412 12,597,815 0

$13,085,227

$14,827,841

32,682 $32,682

(22,118) (38,000) (108,560) 0
0

($168,678)

0 $0

0 $0

(12,096) ($12,096)

(402,699) 132,321

($270,377)

0 4,916,529 0

$4,916,529

$4,634,055

32,682 $32,682

(3,923) 0 0 0 0

($3,923)

6.4                       0.0 6.4                       0.0

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

(0.7)                     (0.7) (0.7)                    (0.7)

(3.5)                     (4.5) N/A                     32.8

2.6	(2.9)

N/A                       0.0 55.6                     16.2 N/A                      N/A

57.8	16.0

26.0	6.9

130.7                   130.7 130.7                   130.7

(21.2)                     (4.5) (100.0)                      N/A (100.0)                      N/A N/A                      N/A N/A                      N/A

(67.2)	(4.5)

13

Fund: 01 SubFund: -

8600 - 8799 Other Local Revenue

8650 - Leases and Rentals

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

865000 - LOC LEASES & RENTAL

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

36,000 $36,000

925,000

$925,000

36,000 $36,000

2,525,000

$2,525,000

36,000 $36,000

3,695,459

$3,695,459

0 $0

2,770,459

$2,770,459

0                       0.0                       0.0 $0                       0.0                       0.0

1,170,459	299.5	46.4

$1,170,459	299.5	46.4

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

82,620 $82,620

3,575,039 1,800 3,700
0 0 0 0 0
32,500 1,894,970 590,000

$6,098,009

0 $0

128,000 $128,000

3,531,731 5,720 7,162 7,061 1,062 2,011
0 0
12,250 1,002,774 528,922

$5,098,693

3,373,928 $3,373,928

106,597 $106,597

2,714,024 5,720 5,302 7,708 1,062 2,011
0 0
12,150 1,059,166 547,809

$4,354,951

3,373,928 $3,373,928

23,977 $23,977

(861,016) 3,920 1,602 7,708 1,062 2,011
0 0
(20,350) (835,804) (42,192)

($1,743,058)

3,373,928                      N/A                      N/A $3,373,928                     N/A                     N/A

(21,403)                     29.0                  (16.7) ($21,403)                     29.0                  (16.7)

(817,707)                  (24.1)                  (23.2) 0                   217.8                       0.0
(1,860)                     43.3                  (26.0) 647                      N/A                       9.2
0	N/A	0.0 0	N/A	0.0 0	N/A                      N/A 0	N/A                      N/A
(100)	(62.6)	(0.8) 56,392	(44.1)                       5.6 18,887                     (7.2)                       3.6

($743,741)	(28.6)	(14.6)

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 869900 - LOC OTHER REVENUE 869905 - PREPAYMENTS/DEPOSITS 869910 - LOC REBATE-CCARD 869915 - REIMB REVENUE

700 $700

0 3,078,749 1,000 90,000 175,000

700 $700

0 4,209,787 1,000 90,000 175,000

14

7,764 $7,764

0 5,385,588 (17,253) 93,755 180,476

7,064 $7,064

0 2,306,839 (18,253) 3,755 5,476

7,064 $7,064

0 1,175,801 (18,253) 3,755 5,476

1009.2 1009.2

N/A 74.9 (1825.3) 4.2
3.1

1009.2 1009.2

N/A 27.9 (1825.3) 4.2
3.1

Fund: 01 SubFund: -

8600 - 8799 Other Local Revenue

8699 - All Other Local Revenue

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

0 25,000 0
0 1,945,632 0
7,416 0 0 0 0 0
259,922

$5,582,719

1,376,647 $1,376,647

$14,377,799 3.0%

0 $0

531,000 0 0

$531,000

$531,000

0.1%

0 369,424 0 20,959
1,958,132 0
1,500 0 0
7,839 0 0
232,193

$7,065,833

1,374,263 $1,374,263

$16,339,836 3.3%

0 $0

1,375,311 0 0

$1,375,311

$1,375,311

0.3%

0 373,967 0 23,812
1,958,132 0
1,495 0 0
12,971 0 0
204,069

$8,217,012

1,375,465 $1,375,465

$21,307,285 4.2%

0 $0

1,384,851 0 0

$1,384,851

$1,384,851

0.3%

0 348,967 0 23,812 12,500 0 (5,921) 0
0 12,971 0
0 (55,853)

$2,634,293

(1,182) ($1,182)

$6,929,486

0 $0

853,851 0 0

$853,851

$853,851

0                      N/A                      N/A 4,543                 1395.9                       1.2 0                      N/A                      N/A 2,854                      N/A                     13.6 0                       0.6                       0.0
0                      N/A                      N/A (5)                  (79.8)                     (0.3) 0                      N/A                      N/A 0                      N/A                      N/A
5,132	N/A	65.5 0	N/A                      N/A 0	N/A                      N/A
(28,123)	(21.5)	(12.1)

$1,151,180	47.2	16.3

1,202                     (0.1)                       0.1 $1,202                    (0.1)                       0.1

$4,967,448	48.2	30.4

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

9,540	160.8	0.7 0                      N/A                      N/A 0                      N/A                      N/A

$9,540	160.8	0.7

$9,540	160.8	0.7

15

Fund: 01 SubFund: -

8930 - 8979 All Other Financing Sources

8972 - Proceeds from Capital Leases

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

897200 - PROCEEDS FROM CAPITAL LEASES

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

8980 - Contributions from Unrestricted Revenues

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

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

8980 - 8999 Contributions

Percent of Total

1,200,000 $1,200,000

$1,200,000 0.2%

0 0 0

$0

0 $0

$0

0.0%

1,200,000 $1,200,000

$1,200,000 0.2%

0 0 0

$0

0 $0

$0

0.0%

1,200,000                                  0 $1,200,000                               $0

$1,200,000	$0 0.2%

0	0 0	0 0	0

$0	$0

0                                  0 $0                               $0

$0	$0

0.0%

0                       0.0                       0.0 $0                       0.0                       0.0

$0	0.0	0.0

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

$0	N/A	N/A

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

$0	N/A	N/A

16

Fund: 01 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

01 - GENERAL FUND	$486,423,234	$499,599,027	$492,941,973	$6,518,739	($6,657,054)	1.3	(1.3)

-

130060 - CERT SUP & ADM STIPEND 310190 - STRS CERT
310291 - STRS CLASSIFIED 320190 - PERS CERTIFICATED 320290 - PERS CLASSIFIED 330190 - SOCIAL SECURITY CERT 330191 - MEDICARE CERT
330192 - SUPPLEMENTAL RETIREMENT CERT 330290 - SOCIAL SECURITY CLASS
330291 - MEDICARE CLASS

330292 - SUPPLEMENTAL RETIREMENT CLASS 350190 - SUI CERT
350290 - SUI CLASS 360190 - W/C CERT 360290 - W/C CLASS
380190 - PERS REV LIM REDUC CERT 380290 - PERS REV LIM REDUC CLASS 390193 - SELF INSUR CERT
390194 - AB 1522 ACCRUAL 390293 - SELF INSUR CLASS 390294 - AB 1522 ACCRUAL

Percent of Total

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

$0	$0	$0	$0

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

$0	N/A	N/A

$0	N/A	N/A

17

Fund: 01 SubFund: -

1000 - 1999 Certificated Personnel Salaries

1100 - Certificated Teachers' Salaries

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

144,552,260 2,450,305 2,222,601 1,384,994
0 6,654,739 94,500 2,438,862 0

$159,798,261

303,935 8,365,285 6,288,215 2,953,319 12,581 197,000 500

$18,120,834

145,916,903 2,757,544 2,247,581 1,400,499
0 6,425,327 52,222 2,801,825 0

$161,601,901

308,959 8,457,162 6,284,886 3,036,472 9,252 245,235 3,200

$18,345,165

145,377,541 2,701,587 2,044,198 1,125,682
0 6,597,958 51,447 2,802,093 49,386

$160,749,892

311,630 8,607,459 6,088,239 2,988,500 16,813 254,502 1,629

$18,268,773

825,281 251,282 (178,403) (259,312) 0 (56,781) (43,053) 363,232 49,386

$951,631

7,696 242,174 (199,976) 35,181 4,232 57,502 1,129

$147,939

(539,363)                       0.6                     (0.4) (55,957)                     10.3                     (2.0) (203,383)                     (8.0)                     (9.0) (274,818)                  (18.7)                  (19.6) 0                      N/A                      N/A 172,631                     (0.9)                       2.7 (775)                  (45.6)                     (1.5)
269                     14.9                       0.0 49,386                      N/A                      N/A

($852,009)	0.6	(0.5)

2,672                       2.5                       0.9 150,297                       2.9                       1.8 (196,646)                     (3.2)                     (3.1) (47,972)                       1.2                     (1.6) 7,561                     33.6                     81.7 9,268                     29.2                       3.8 (1,571)                   225.8                  (49.1)

($76,392)	0.8	(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

5,102,228 226,940 3,827,296 824,067 691,732 4,292,268 0

$14,964,531

5,513,077 231,479 3,793,814 813,437 670,987 4,215,228 0

$15,238,021

5,438,638 231,479 3,804,133 831,539 675,755 4,291,699 0

$15,273,244

336,410 4,539 (23,163) 7,472 (15,977) (569)
0

$308,712

(74,438)                       6.6                     (1.4) 0                       2.0                       0.0 10,319                     (0.6)                       0.3 18,102                       0.9                       2.2 4,768                     (2.3)                       0.7 76,472                       0.0                       1.8 0                      N/A                      N/A

$35,223	2.1	0.2

18

Fund: 01 SubFund: -

1000 - 1999 Certificated Personnel Salaries

1900 - Other Certificated Salaries

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

190001 - RESOURCE TEACH SAL 190003 - TRANSITION COORDINATORS 190005 - PROGRAM SPECIALIST 190040 - OTH CERT HOURLY
190050 - OTH CERT SUB

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

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

2100 - Classified Instructional Salaries

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

847,387 1,286,885 1,638,710 3,500 15,000 93,280 29,994
0

$3,914,756

$196,798,382 40.5%

17,096,267 736,304
0 180,950 839,642 0
0 0

$18,853,163

864,909 1,245,070 1,663,244 3,500
0 92,080 29,994 0

$3,898,797

$199,083,884 39.8%

18,644,685 664,149
0 210,666 599,045 2,412
0 0

$20,120,957

872,315 1,235,537 1,644,014 0
0 82,755 27,496 42,648

$3,904,765

$198,196,674 40.2%

18,121,967 658,527
0 181,716 536,515 2,700 17
0

$19,501,442

24,928 (51,348) 5,305 (3,500) (15,000) (10,525) (2,498) 42,648

($9,991)

$1,398,291

1,025,700 (77,777) 0
765 (303,126) 2,700
17 0

$648,280

7,406 (9,533) (19,230) (3,500) 0 (9,325) (2,498) 42,648

$5,968

($887,210)

(522,718) (5,621)
0 (28,950) (62,530) 288
17 0

($619,515)

2.9 (4.0) 0.3 (100.0) (100.0) (11.3) (8.3) N/A

(0.3)

0.7

6.0 (10.6) N/A 0.4 (36.1) N/A N/A N/A

3.4

0.9 (0.8) (1.2) (100.0) N/A (10.1) (8.3) N/A

0.2

(0.4)

(2.8) (0.8) N/A (13.7) (10.4) 11.9 N/A N/A

(3.1)

19

Fund: 01 SubFund: -

2000 - 2999 Classified Personnel Salaries

2200 - Classified Support Salaries

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

220001 - HEALTH AIDE/OCCUP THERAPIST 220002 - INSTR MEDIA/LIBRARY
220003 - CUSTODIAL SAL 220005 - GROUNDS SAL 220006 - WAREHOUSE SAL 220007 - MAINTENANCE SAL 220008 - MIGRANT ED 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

3,572,099 1,380,042 6,915,101 2,743,850 243,347 3,318,484 88,311 251,409 296,315 880,755 3,577,082 199,533 1,568,258 12,079 726,867 63,334
0

$25,836,863

3,581,722 1,390,746 7,025,431 2,687,597 248,190 3,339,154 87,626 251,409 285,083 939,942 3,516,552 235,159 1,559,970 12,079 792,045 63,056
0

$26,015,760

3,566,190 1,402,795 7,189,281 2,664,013 248,173 3,352,366 87,908 256,093 285,985 920,718 3,439,364 252,253 1,114,727 12,745 669,312 61,100 18,991

$25,542,015

(5,909) 22,753 274,181 (79,837) 4,826 33,883 (403) 4,684 (10,329) 39,963 (137,718) 52,720 (453,530) 666 (57,555) (2,234) 18,991

($294,849)

(15,533) 12,049 163,850 (23,584) (17) 13,213 281 4,684 903 (19,223) (77,188) 17,094 (445,242) 666 (122,733) (1,955) 18,991

($473,745)

(0.2)                     (0.4) 1.6                       0.9 4.0                       2.3 (2.9)                     (0.9) 2.0                       0.0 1.0                       0.4 (0.5)                       0.3 1.9                       1.9 (3.5)                       0.3 4.5                     (2.0) (3.9)                     (2.2) 26.4                       7.3 (28.9)                  (28.5) 5.5                       5.5 (7.9)                  (15.5) (3.5)                     (3.1) N/A                      N/A

(1.1)	(1.8)

2300 - Classified Supervisors' and Administrators' Salaries

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

2400 - Clerical, Technical, and Office Staff Salaries

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

2900 - Other Classified Salaries

290001 - RECREATION SAL 290002 - CAMPUS MONITOR SAL 290004 - MGMT-SCHL RES OFFCR 290005 - RESOURCE OFFICER SAL 290006 - STUDENT LIAISON

9,668,194 63,000
0 7,500

$9,738,694

16,660,342 7,000 339,566 61,295 43,757

$17,111,960

262,033 772,116 84,341 736,214 2,403,890

9,994,663 63,000
0 44,160

$10,101,822

16,787,284 8,128 355,092 65,174 48,142

$17,263,820

262,033 846,596 86,023 736,214 2,599,987

20

9,979,576 61,500
0 26,175

$10,067,251

16,657,819 9,863 286,135 41,342 45,922

$17,041,080

326,650 812,975 86,004 746,263 2,582,557

311,382 (1,500) 0 18,675

$328,557

(2,524) 2,863 (53,432) (19,953) 2,165

($70,880)

64,617 40,859 1,664 10,049 178,667

(15,086)                       3.2                     (0.2) (1,500)                     (2.4)                     (2.4) 0                      N/A                      N/A (17,985)                   249.0                  (40.7)

($34,571)	3.4	(0.3)

(129,465)                       0.0                     (0.8) 1,735                     40.9                     21.4 (68,958)                  (15.7)                  (19.4) (23,832)                  (32.6)                  (36.6) (2,220)                       4.9                     (4.6)

($222,740)	(0.4)	(1.3)

64,617                     24.7                     24.7 (33,621)                       5.3                     (4.0) (19)                       2.0                       0.0 10,049                       1.4                       1.4 (17,430)                       7.4                     (0.7)

Fund: 01 SubFund: -

2000 - 2999 Classified Personnel Salaries

2900 - Other Classified Salaries

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

318,090 692,508 124,023 4,234,981 22,349 200,974
0

$9,851,518

$81,392,199

16.7%

425,059 667,198 142,627 4,485,215 25,796 132,453
0

$10,409,199

$83,911,559

16.8%

420,468 566,917 53,137 4,392,902 28,554 79,638 650,727

$10,746,793

$82,898,581

16.8%

102,379 (125,591) (70,886) 157,922 6,205 (121,337) 650,727

$895,274

$1,506,383

(4,591) (100,281) (89,490) (92,312) 2,758 (52,815) 650,727

$337,593

($1,012,977)

32.2                     (1.1) (18.1)                  (15.0) (57.2)                  (62.7) 3.7                     (2.1) 27.8                     10.7 (60.4)                  (39.9) N/A                      N/A

9.1	3.2

1.9	(1.2)

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT	47,258,838

$47,258,838

49,106,272

$49,106,272

55,306,915

$55,306,915

8,048,077

$8,048,077

6,200,643

$6,200,643

17.0	12.6

17.0	12.6

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED	1,268,485

$1,268,485

744,611

$744,611

1,852,728

$1,852,728

584,243

$584,243

1,108,118

$1,108,118

46.1	148.8

46.1	148.8

3201 - Public Employees' Retirement System, certificated positions

320100 - PERS CERTIFICATED	277,816

$277,816

347,778

$347,778

330,720

$330,720

52,904

$52,904

(17,058)

($17,058)

19.0	(4.9)

19.0	(4.9)

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED	14,335,917

$14,335,917

14,136,074

$14,136,074

14,043,636

$14,043,636

(292,280)

($292,280)

(92,437)

($92,437)

(2.0)	(0.7)

(2.0)	(0.7)

3301 - OASDI/Medicare/Alternative, certificated positions

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

3302 - OASDI/Medicare/Alternative, classified positions

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

100,797 2,837,067 20,467

$2,958,332

4,676,080 1,150,044 173,467

$5,999,591

120,965 2,880,090 21,259

$3,022,314

4,554,484 1,192,112 221,330

$5,967,927

21

114,158 2,724,430 27,640

$2,866,227

4,366,920 1,154,421 226,303

$5,747,644

13,361 (112,638) 7,172

($92,104)

(309,160) 4,377 52,836

($251,947)

(6,807) (155,660) 6,380

($156,087)

(187,564) (37,691) 4,973

($220,282)

13.3	(5.6) (4.0)	(5.4) 35.0                     30.0

(3.1)	(5.2)

(6.6)                     (4.1) 0.4                     (3.2) 30.5                       2.2

(4.2)	(3.7)

Fund: 01 SubFund: -

3000 - 3999 Employee Benefits

3401 - Health & Welfare Benefits, certificated positions

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

29,309,907 2,278,586 455,957 145,424

$32,189,874

14,943,108 1,204,148 240,731 64,576 285,491

$16,738,054

30,061,304 2,241,175 458,261 150,263

$32,911,002

15,404,079 1,197,238 238,621 70,282 276,903

$17,187,122

30,052,059 2,241,969 446,160 148,102

$32,888,290

15,401,459 1,179,829 234,780 72,403 257,880

$17,146,350

742,152 (36,617) (9,797) 2,678

$698,416

458,350 (24,319) (5,951) 7,826 (27,611)

$408,295

(9,245) 794 (12,101) (2,160)

($22,712)

(2,621) (17,409) (3,841) 2,121 (19,023)

($40,772)

2.5                       0.0 (1.6)                       0.0 (2.1)                     (2.6) 1.8                     (1.4)

2.2	(0.1)

3.1	0.0 (2.0)                     (1.5) (2.5)                     (1.6) 12.1                       3.0 (9.7)                     (6.9)

2.4	(0.2)

3501 - State Unemployment Insurance, certificated positions 350100 - SUI CERT

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS

97,477 $97,477

42,105

$42,105

99,658 $99,658

43,093

$43,093

96,285 $96,285

40,171

$40,171

(1,192) ($1,192)

(1,934)

($1,934)

(3,374)                     (1.2)                     (3.4) ($3,374)                    (1.2)                    (3.4)

(2,922)	(4.6)	(6.8)

($2,922)	(4.6)	(6.8)

3601 - Workers' Compensation Insurance, certificated positions

360100 - W/C CERT	1,462,497

$1,462,497

2,091,441

$2,091,441

1,500,982

$1,500,982

38,485

$38,485

(590,459)

($590,459)

2.6	(28.2)

2.6	(28.2)

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

1,659,969 $1,659,969

6,629,576 $6,629,576

2,043,128

$2,043,128

1,013,904 $1,013,904

7,270,523 $7,270,523

2,244,970

$2,244,970

983,015 $983,015

7,222,404 $7,222,404

2,215,170

$2,215,170

(676,955) ($676,955)

592,829 $592,829

172,042

$172,042

(30,889)                  (40.8)                     (3.0) ($30,889)                  (40.8)                    (3.0)

(48,119)                       8.9                     (0.7) ($48,119)                       8.9                    (0.7)

(29,800)	8.4	(1.3)

($29,800)	8.4	(1.3)

22

Fund: 01 SubFund: -

3000 - 3999 Employee Benefits

3802 - PERS Reduction, classified positions

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

3901 - Other Benefits, certificated positions

390100 - OTH BEN CERT

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

390105 - PARS CERT GOLDEN HANDSHAKE

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

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

4000 - 4999 Books and Supplies

0 0

$0

0 0
779,478 20,729 0

$800,207

0 0
324,592 37,141 0

$361,733

$134,123,597 27.6%
84.8%

0 0

$0

0 0
799,058 28,957 0

$828,015

0 0
338,066 32,515 0

$370,580

$137,385,285 27.5%
84.1%

0 0

$0

0 0
792,783 45,948 0

$838,731

0 0
331,546 23,376 0

$354,922

$143,434,190 29.1%
86.1%

0 0

$0

0 0
13,305 25,219 0

$38,524

0 0
6,954 (13,765) 0

($6,811)

$9,310,593

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

$0	N/A	N/A

0                      N/A                      N/A 0                      N/A                      N/A
(6,276)                       1.7                     (0.8) 16,991                   121.7                     58.7 0                      N/A                      N/A

$10,716	4.8	1.3

0                      N/A                      N/A 0                      N/A                      N/A
(6,520)                       2.1                     (1.9) (9,138)                  (37.1)                  (28.1) 0                      N/A                      N/A

($15,658)	(1.9)	(4.2)

$6,048,905	6.9	4.4

4100 - Approved Textbooks and Core Curricula Materials 410000 - TEXTBOOKS

4200 - Books and Other Reference Materials

420000 - OTH BOOKS/LIBRARY 420099 - BOOKS REIMB

4300 - Materials and Supplies

430000 - INSTRUCTIONAL SUPPLIES 430001 - SUPPLIES CARRYOVER 430002 - HOLDING INSTR SUPP 430004 - PRINTING/PUBLISHING

4,813,193 $4,813,193

433,067 0

$433,067

6,296,353 0 3,363,942 82,436

2,023,164 $2,023,164

316,375 0

$316,375

7,557,420 6,823,636 (4,527,213) 62,113
23

2,199,884 $2,199,884

205,297 0

$205,297

4,360,756 17,570 21,777 49,909

(2,613,309) ($2,613,309)

(227,771) 0

($227,771)

(1,935,598) 17,570 (3,342,165) (32,527)

176,720 $176,720

(111,079) 0

($111,079)

(3,196,664) (6,806,066) 4,548,990 (12,205)

(54.3)                       8.7 (54.3)                       8.7

(52.6)                  (35.1) N/A                      N/A

(52.6)	(35.1)

(30.7)                  (42.3) N/A                  (99.7) (99.4)                (100.5) (39.5)                  (19.6)

Fund: 01 SubFund: -

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

383,082 246,093 22,807 4,454,083 0
0 10,000 0 3,000 31,500
150,000 129,729 1,916,722 0
10,000 0 1,000
300,000 434,812 50,000 55,000 175,000 0 60,000 0 113,628 2,848 317,800 626,600 103,305 264,670 952,445 10,169 0
0 0

$20,567,022

545,439 176,901 6,302 4,986,934 0
0 6,416 0 1,959 31,500
150,000 148,629 1,884,133 0
10,000 0 1,000
300,000 388,512 5,000 55,000 155,000 50,000 65,000 0 141,695 6,437 317,800 729,880 111,705 250,681 836,912 5,204 (36,072) 0
876

$21,248,798

304,747 186,789 9,398 3,806,833 0
0 3,600 0 1,959 23,842
138,475 136,754 1,877,121 1,114
0 0
404 348,635 390,702 0 34,767 165,274 18,155 73,364 76 72,531 8,556 300,895 488,280 51,396 193,218 714,665 625
0 0
(148,515)

$13,653,671

(78,335) (59,305) (13,409) (647,249) 0
0 (6,400) 0 (1,041) (7,658) (11,525) 7,025 (39,601) 1,114 (10,000) 0
(596) 48,635 (44,109) (50,000) (20,233) (9,726) 18,155 13,364 76 (41,096) 5,708 (16,905) (138,320) (51,909) (71,452) (237,780) (9,545)
0 0
(148,515)

($6,913,351)

(240,692) 9,888 3,096 (1,180,100) 0
0 (2,816) 0
0 (7,658) (11,525) (11,876) (7,012) 1,114 (10,000) 0
(596) 48,635 2,191 (5,000) (20,233) 10,274 (31,845) 8,364 76 (69,164) 2,119 (16,905)
(241,600) (60,309) (57,463) (122,247) (4,580) 36,072
0 (149,391)

($7,595,127)

(20.4) (24.1) (58.8) (14.5) N/A N/A (64.0) N/A (34.7) (24.3) (7.7) 5.4 (2.1) N/A (100.0) N/A (59.6) 16.2 (10.1) (100.0) (36.8) (5.6) N/A 22.3 N/A (36.2) 200.4 (5.3) (22.1) (50.2) (27.0) (25.0) (93.9) N/A N/A N/A

(33.6)

(44.1) 5.6 49.1 (23.7) N/A N/A (43.9) N/A 0.0 (24.3) (7.7) (8.0) (0.4) N/A (100.0) N/A (59.6) 16.2 0.6 (100.0) (36.8) 6.6 (63.7) 12.9 N/A (48.8) 32.9 (5.3) (33.1) (54.0) (22.9) (14.6) (88.0) (100.0) N/A
(17050.9)

(35.7)

24

Fund: 01 SubFund: -

4000 - 4999 Books and Supplies

4400 - Noncapitalized Equipment

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

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

5100 - Subagreements for Services

510000 - SUBAGREEMENTS FOR SERVICES

5200 - Travel and Conferences

520000 - CONF/TRAVEL

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

5300 - Dues and Memberships 530000 - DUES & MEMBERSHIP

5400 - Insurance

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

6,541,575 22,922
0

$6,564,497

$32,377,780 6.7%

2,990,551 $2,990,551

1,309,618 317,408 49,000
0

$1,676,026

53,550 $53,550

676,135 2,169,392 34,607 (1,181,550)

$1,698,583

6,001,600 22,922
0

$6,024,522

$29,612,859 5.9%

4,025,935 $4,025,935

2,752,552 236,448 42,000 1,138

$3,032,138

58,979 $58,979

710,636 2,417,160 49,607 (1,181,550)

$1,995,853

4,487,790 0
154,823

$4,642,613

$20,701,465 4.2%

3,549,768 $3,549,768

1,367,067 263,721 43,621 30,818

$1,705,227

54,515 $54,515

710,636 2,419,452 3,229 (1,206,479)

$1,926,837

(2,053,785) (22,922) 154,823

($1,921,884)

($11,676,315)

559,216 $559,216

57,449 (53,687) (5,379) 30,818

$29,201

964 $964

34,501 250,060 (31,378) (24,929)

$228,254

(1,513,810) (22,922) 154,823

($1,381,909)

($8,911,394)

(476,168) ($476,168)

(1,385,485) 27,273 1,621 29,681

($1,326,910)

(4,464) ($4,464)

0 2,292
(46,378) (24,929)

($69,015)

(31.4) (100.0) N/A

(29.3)

(36.1)

18.7 18.7

4.4 (16.9) (11.0) N/A

1.7

1.8 1.8

5.1 11.5 (90.7) 2.1

13.4

(25.2) (100.0) N/A

(22.9)

(30.1)

(11.8) (11.8)

(50.3) 11.5 3.9 2608.7

(43.8)

(7.6) (7.6)

0.0 0.1 (93.5) 2.1

(3.5)

25

Fund: 01 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5500 - Operations and Housekeeping Services

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

1,685,567 545,900 112,000 540 27,000 108,000 6,715,360 1,200,000

$10,394,367

1,684,237 589,036 86,930 750 25,907 96,271 6,349,367 1,200,000

$10,032,497

1,589,257 535,596 73,295 2,714 16,235 80,790 8,324,863 1,046,031

$11,668,781

(96,310) (10,304) (38,705) 2,174 (10,765) (27,210) 1,609,502 (153,969)

$1,274,414

(94,980) (53,439) (13,635) 1,964 (9,672) (15,481) 1,975,496 (153,969)

$1,636,284

(5.7)                     (5.6) (1.9)                     (9.1) (34.6)                  (15.7) 402.6                   261.9 (39.9)                  (37.3) (25.2)                  (16.1) 24.0                     31.1 (12.8)                  (12.8)

12.3	16.3

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

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

5710 - Transfers of Direct Costs

571000 - DIRECT COST/TRF OF SERVICE 571002 - DIRECT COST CUSD TODAY 571003 - DIRECT COST/UTILITIES 571004 - DIRECT COST SPORTS REC 571010 - DIRECT COST/MTCE
571015 - DIRECT COST/ADMIN FEES 571020 - DIRECT COST/TRANSPORTATION 571040 - DIRECT COST/GAD
571047 - DIRECT COST/ED SEMINARS

809,660 2,986,497 320,567 7,880 215,453 288,547 111,543 33,400 58,600
0 871,856 25,000 74,500 314,799 122,000 9,500
0

$6,249,801

0 0 0 0 0 0 0 0 0

750,395 2,922,511 319,735 6,445 207,126 297,868 109,978 42,400 59,200
0 915,856 35,000 78,950 396,464 0
0 0

$6,141,927

0 0 0 0 0 0 0 0 0
26

669,174 2,945,652 353,804 150 84,922 181,387 84,147 39,290 55,000
0 678,070 24,123 59,642 265,344 0
0 25,796

$5,466,501

0 0 0 0 0 0 0 0 0

(140,486) (40,844) 33,237 (7,730) (130,531) (107,160) (27,396) 5,890 (3,600)
0 (193,786) (877) (14,858) (49,454) (122,000) (9,500) 25,796

($783,300)

0 0 0 0 0 0 0 0 0

(81,221) 23,141 34,069 (6,295) (122,204) (116,482) (25,831) (3,110) (4,200)
0 (237,786) (10,877) (19,308) (131,120) 0
0 25,796

($675,426)

0 0 0 0 0 0 0 0 0

(17.4)                  (10.8) (1.4)                       0.8 10.4                     10.7 (98.1)                  (97.7) (60.6)                  (59.0) (37.1)                  (39.1) (24.6)                  (23.5) 17.6                     (7.3) (6.1)                     (7.1) N/A                      N/A (22.2)                  (26.0) (3.5)                  (31.1) (19.9)                  (24.5) (15.7)                  (33.1) (100.0)                      N/A (100.0)                      N/A N/A                      N/A

(12.5)	(11.0)

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

Fund: 01 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5710 - Transfers of Direct Costs

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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 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

(105,272) 0 (175,000) (17,682) (39,130) 0 (37,741) (200) (7,803) (1,350) (28,565) (41,331) (15,300) (3,250)

($472,625)

0 0 0 0 0 0 0 0

$0

(106,272) 0 (135,000) (17,182) (34,630) 0 (37,754) (125) (8,303) (1,350)
0 (32,251) (18,350) 0

($391,217)

0 0 0 0 0 0 0 0

$0

(95,428) (3,825) (175,000) (8,698) (15,900) 0 (28,945) (125) (6,037) (926)
0 (19,690) (12,062) 0

($366,635)

0 0 0 0 0 0 0 0

$0

9,844 (3,825) 0 8,985 23,230 0 8,797 75 1,766 424 28,565 21,641 3,238 3,250

$105,990

0 0 0 0 0 0 0 0

$0

10,844 (3,825) (40,000) 8,485 18,730 0
8,810 0 2,266 424
0 12,561 6,288 0

$24,582

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

(9.4)                  (10.2) N/A                      N/A 0.0                     29.6 (50.8)                  (49.4) (59.4)                  (54.1) N/A                      N/A (23.3)                  (23.3) (37.5)                       0.0 (22.6)                  (27.3) (31.4)                  (31.4) (100.0)                      N/A (52.4)                  (38.9) (21.2)                  (34.3) (100.0)                      N/A

(22.4)	(6.3)

5800 - Professional/Consulting Services and Operating Expenditures

580001 - CONT FOR PER SERV/INDIVIDUAL 580002 - CONTRACT SERVICES
580003 - CHARTER BUS 580005 - LEGAL SERVICES 580006 - ADVERTISING
580007 - FEES/ADMINISTRATIVE 580008 - FEES/ADMISSION - STUDENTS 580009 - FEES / OTHER
580010 - SOFTWARE LICENSE 580011 - FCOE STRS PENATLIES
580012 - SOFTWARE LICENSE CURRICULUM 580021 - LEGAL SETTLEMENTS

328,217 3,774,993 785,019 1,387,500 47,073 28,484 501,833 209,333 1,013,699 1,000
0 100,000

292,036 4,167,212 670,519 1,155,685 50,608 33,077 415,426 715,354 1,380,911 1,000 9,499
200,000

27

187,162 3,404,078 696,708 842,047 56,666 31,698 308,800 785,695 1,282,052 0
380,242 153,261

(141,055) (370,914) (88,311) (545,453) 9,593 3,214 (193,032) 576,362 268,354 (1,000) 380,242 53,261

(104,874) (763,134) 26,189 (313,638) 6,058 (1,379) (106,626) 70,341 (98,859) (1,000) 370,743 (46,739)

(43.0) (9.8) (11.2) (39.3) 20.4 11.3 (38.5) 275.3 26.5 (100.0) N/A 53.3

(35.9) (18.3) 3.9 (27.1) 12.0 (4.2) (25.7) 9.8 (7.2) (100.0) 3903.0 (23.4)

Fund: 01 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

5800 - Professional/Consulting Services and Operating Expenditures

580023 - CONS FEE TRANS/QZAB 580024 - CONS FEE TRUSTEE 580025 - CONS FEE/ CCELC 580036 - COST OF ISSUANCE MISC 580050 - ACTUARIAL ADJUST 580090 - BUDGET RESERVE 580099 - CONTRACT REIMB

5900 - Communications

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

5000 - 5999 Services and Other Operating Expenditures

Percent of Total

1,000 1,500 10,000 3,790 0
705,466 0

$8,898,906

488,491 145,060 321,255 0
0

$954,805

$32,443,966

6.7%

1,000 1,500 10,000 0
0 555,654 0

$9,659,481

487,005 154,714 335,415 0
0

$977,134

$35,532,726

7.1%

0 0 0 0 0 0
27,821

$8,156,232

457,482 159,291 288,373 0
0

$905,147

$33,066,373

6.7%

(1,000) (1,500) (10,000) (3,790) 0
(705,466) 27,821

($742,674)

(31,008) 14,231 (32,882) 0
0

($49,659)

$622,406

(1,000) (1,500) (10,000) 0
0 (555,654) 27,821

($1,503,249)

(29,523) 4,577 (47,042) 0
0

($71,987)

($2,466,354)

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

(8.3)

(6.3) 9.8 (10.2) N/A N/A

(5.2)

1.9

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

(15.6)

(6.1) 3.0 (14.0) N/A N/A

(7.4)

(6.9)

28

Fund: 01 SubFund: -

6000 - 6999 Capital Outlay

6170 - Land Improvements

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

50,440 0 0 0

$50,440

0 0 0

$0

321,228 0

$321,228

$371,668

0.1%

392,488 0 0 0

$392,488

309,678 0 0

$309,678

2,470,971 0

$2,470,971

$3,173,137

0.6%

481,146 112,267 0
0

$593,413

326,033 0 0

$326,033

2,795,516 21,883

$2,817,399

$3,736,845

0.8%

430,706 112,267 0
0

$542,973

326,033 0 0

$326,033

2,474,287 21,883

$2,496,170

$3,365,177

88,658                   853.9                     22.6 112,267                      N/A                      N/A 0                      N/A                      N/A
0	N/A	N/A

$200,925	1076.5	51.2

16,355	N/A	5.3 0	N/A                      N/A 0	N/A                      N/A

$16,355	N/A	5.3

324,545                   770.3                     13.1 21,883                      N/A                      N/A

$346,428	777.1	14.0

$563,708	905.4	17.8

29

Fund: 01 SubFund: -

7000 - 7499 Other Outgo

7130 - State Special Schools

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

1,000,487 $1,000,487

0 $0

(1,476,213) ($1,476,213)

51,498 $51,498

1,471,890 $1,471,890

$1,067,662

0.2%

20,000 $20,000

1,025,315 $1,025,315

0 $0

(1,472,233) ($1,472,233)

51,498 $51,498

1,471,890 $1,471,890

$1,096,469

0.2%

16,480 $16,480

1,047,647 $1,047,647

0 $0

(1,582,777) ($1,582,777)

43,727 $43,727

1,479,661 $1,479,661

$1,004,738

0.2%

(3,520) ($3,520)

47,160 $47,160

0 $0

(106,564) ($106,564)

(7,771) ($7,771)

7,771 $7,771

($62,924)

(3,520)                  (17.6)                  (17.6) ($3,520)                  (17.6)                  (17.6)

22,333                       4.7                       2.2 $22,333                       4.7                       2.2

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

(110,544)                       7.2                       7.5 ($110,544)                       7.2                       7.5

(7,771)                  (15.1)                  (15.1) ($7,771)                  (15.1)                  (15.1)

7,771                       0.5                       0.5 $7,771                       0.5                       0.5

($91,732)	(5.9)	(8.4)

30

Fund: 01 SubFund: -

7600 - 7629 Interfund Transfers Out

7611 - From General Fund to Child Development Fund

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

761101 - TRANSFER TO CHILD DEVELOPMENT

7612 - Between General Fund and Special Reserve Fund

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

7619 - Other Authorized Interfund Transfers Out

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

7600 - 7629 Interfund Transfers Out

Percent of Total

0 $0

275,000 2,200,000

$2,475,000

846,880 1,726,100 0
0 0 0
2,800,000

$5,372,980

$7,847,980

1.6%

0 $0

275,000 2,200,000

$2,475,000

846,880 1,726,100 0
500,000 0 0
4,255,128

$7,328,108

$9,803,108

2.0%

0 $0

275,000 2,200,000

$2,475,000

846,880 1,726,100 0
500,000 0 0
4,355,128

$7,428,108

$9,903,108

2.0%

0 $0

0 0

$0

0 0 0
500,000 0 0
1,555,128

$2,055,128

$2,055,128

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	0.0 0                      N/A                      N/A 0                      N/A                      N/A
100,000	55.5	2.4

$100,000	38.2	1.4

$100,000	26.2	1.0

31

SUMMARY OF REVISIONS

2019-2020 CHARTER SCHOOL FUND BUDGET

B. State Revenues

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

I.	2019-20 Charter School Revenues

State Revenues changed from $152,244 at Third Quarter to $151,495 at Annual, a decrease of $748. This adjustment was due to the recalculation of Lottery revenues based on recommended 4th Quarter accrual values from the California Department of Education.

A. Local Control Funding Formula (LCFF)

LCFF Revenues changed from $4,684,308 at Third Quarter to $4,685,649 at Annual, an increase of $1,341. This small increase is primarily due to the recalculation of LCFF revenue based on the Charter’s ADA at P-2 Revise of 468.03.

Change from 3rd Quarter to Annual

2019-20	2019-20 Adopted Budget              Annual

$ 114,151	$ 151,495

C. Local Revenues

$	(748)

Increase/(Decrease)

$ 37,344

Change from 3rd Quarter to Annual

2019-20	2019-20 Adopted Budget              Annual

$ 4,391,911	$ 4,685,649

$	1,341

Increase/(Decrease)

$ 293,738

Local Revenues changed from $117,969 at Third Quarter to $112,662 at Annual, a decrease of $5,307.	This change was primarily due to lower than anticipated attendance in fee-based summer school due to the COVID-19 pandemic. Additionally, AP Testing reimbursements were lower than projected. When the College Board moved AP Testing	to	an	online     format,	student participation decreased.

32

II.

Change from 3rd Quarter to Annual	$ (5,307)

2019-2020 Charter School Fund Expenditures

2019-20 Adopted Budget

2019-20
Annual	Increase/(Decrease)

A. Certificated Personnel Salaries

$ 72,035	$ 112,662	$ 40,627

D. Total Charter School Revenues

Total Charter School Revenues changed from $4,954,521 at Third Quarter to $4,949,806 at Annual, a decrease of $4,714.

Certificated Personnel Salaries changed from $2,106,652 at Third Quarter to $2,148,294 at Annual, an increase of $41,642.	The increase is the net result of increased teacher timesheet hours and a funding change for an existing position. The funding change is due to a decision to partially fund the Assistant Superintendent of Educational Services in the Charter School Fund due to his role of oversight.

Change from 3rd Quarter to Annual	$	(4,714)

2019-20 Adopted Budget

$ 4,578,097

2019-20 Annual

$ 4,949,806

Increase/(Decrease)

$ 371,709

Item

Pupil/Admin Support Teacher Hours Teacher Stipends
Change from 3rd Quarter to Annual

Adjustment $	48,591
14,531

	(21,480)

$	41,642

2019-20 Adopted Budget

2019-20
Annual	Increase/(Decrease)

$ 1,951,601	$ 2,148,294	$	196,693

33

B. Classified Personnel Salaries

Change from 3rd Quarter to Annual	$ (22,037)

Classified Personnel Salaries changed from $300,629 at Third Quarter to $306,144 at Annual, an increase of $5,514. This change was the net result of an increase in student/admin support and lower than budgeted salary expense for a new Student Relations Liaison position added in April 2020.

2019-20	2019-20

Adopted Budget	Annual	Increase/(Decrease)

$ 982,748	$ 1,000,330	$ 17,582

D. Books, Supplies and Other Materials

Item

Student/ Admin Support SRL Position
Change from 3rd Quarter to Annual

2019-20	2019-20 Adopted Budget              Annual

$ 297,246	$ 306,144

Adjustment $	7,914
	(2,400) $             5,514

Increase/(Decrease)

$	8,898

Books,	Supplies	and	Other	Materials changed from $249,281 at Third Quarter to $221,209 at Annual, a decrease of $28,072. This change was primarily due to equipment ordered but not received until after the end of the fiscal year, possibly due to the COVID-19 pandemic. These expenditures will post to the 2020-21 fiscal year.

C. Employee Benefits

Employee Benefits changed from $1,022,367 at Third Quarter to $1,000,330 at Annual, a decrease of $22,037. This decrease was due to lower than projected employee benefit costs for the year.

Change from 3rd Quarter to Annual

2019-20	2019-20 Adopted Budget              Annual

$ 54,846	$ 221,209

$ (28,072)

Increase/(Decrease)

$ 166,363

34

E. Contracted Services and Other

Operating Expenditures	Change from 3rd Quarter to Annual	$ 11,089

Contracted Services and Other Operating Expenditures changed from $407,312 at Third Quarter to $397,899 at Annual, a decrease of $9,414.

2019-20 Adopted Budget

$ 100,816

2019-20 Annual

$ 151,820

Increase/(Decrease)

$ 51,004

G. Inter-fund Transfers Out Change from 3rd Quarter to Annual	$ (9,414)

2019-20 Adopted Budget

$ 348,450

2019-20 Annual

$ 397,899

Increase/(Decrease)

$ 49,449

Inter-fund Transfers out has no activity for the 2019-20 fiscal year.

Change from 3rd Quarter to Annual	$ -0-

F. Other Outgo

Other Outgo changed from $140,731 at Third Quarter to $151,820 at Annual, an increase of $11,089. This increase was due to an adjustment to indirect cost.

2019-20 Adopted Budget

$ -0-

2019-20 Annual

$ -0-

Increase/(Decrease)

$ -0-

35

H. Total Charter School Fund Expenditures

Total Charter School Fund Expenditures changed from $4,226,974 at Third Quarter to $4,225,696 at Annual, a decrease of $1,278.

Change from 3rd Quarter to Annual	$ (1,278)

2019-20	2019-20

Adopted Budget	Annual	Increase/(Decrease)

$ 3,735,707	$ 4,225,696	$ 489,989

III.	Charter School Fund Balance

Total revenues are $4,949,806 and total expenditures of $4,225,696 at Annual, a surplus of $724,110.	The 2019-20 fund balance is as follows:

Beginning Fund Balance, Aud

Revenues Expenditures

Surplus/(D

Ending Fund Balance, 6/30/2

Components of the Ending Fu Restricted:
Low-Performing Students Classified Prof. Dev. Block

Assigned: Capital Outlay
Sub-Total of Compone

General Reserve. 6/30/20

General Reserve as a % of Ex
	
ited 7/1/19

4,949.806 4,225,696
	
$ 5,153,767

	724,110

$ 5,877,877

$          3,508 891

$ 5,662,193 $ 5,666,592

$	211,285

5%

eficit)

0, Unaudited

nd Balance:

Block Grant Grant

nts

penditures

36

Fund: 09 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

09 - CHARTER SCHOOLS	$4,578,097	$4,954,521	$4,949,806	$371,709	($4,714)	8.1	(0.1)
	
8010 - 8099 Revenue Limit Sources

8011 - LCFF State Aid - Current Year

801100 - REVENUE LIMIT STATE AID

2,892,143

$2,892,143

2,886,869

$2,886,869

3,292,157

$3,292,157

400,014

$400,014

405,288

$405,288

13.8	14.0

13.8	14.0

8012 - Education Protection Account State Aid - Current Year

801200 - EDUCATIONAL PROTECTION ACCT.	688,185

$688,185

897,679

$897,679

460,079

$460,079

(228,106)

($228,106)

(437,600)

($437,600)

(33.1)	(48.7)

(33.1)	(48.7)

8015 - Charter Schools General Purpose Entitlement - State Aid

801500 - RL CHARTER SCHOOL APPORT

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

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

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

8099 - LCFF/Revenue Limit Transfers - Prior Years

809900 - RL TRANSFER PY CHARTER

0 $0

0 $0

0 $0

811,583 $811,583

0

$0

0 $0

0 $0

0 $0

899,760 $899,760

0

$0

0 $0

(143) ($143)

0 $0

933,556 $933,556

0

$0

0 $0

(143) ($143)

0 $0

121,973 $121,973

0

$0

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

(143)                      N/A                      N/A ($143)                     N/A                     N/A

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

33,796                     15.0                       3.8 $33,796                     15.0                       3.8

0	N/A	N/A

$0	N/A	N/A

8010 - 8099 Revenue Limit Sources

Percent of Total

$4,391,911

95.9%

$4,684,308

94.5%

$4,685,649	$293,738	$1,341	6.7	0.0

94.7%

37

Fund: 09 SubFund: -

8300 - 8599 Other State Revenue

8550 - Mandated Cost Reimbursements

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

18,711 $18,711

95,440 0

$95,440

0 0

$0

$114,151 2.5%

60,000

$60,000

18,739 $18,739

94,074 13,172

$107,246

26,259 0

$26,259

$152,244 3.1%

105,786

$105,786

18,739 $18,739

92,082 14,415

$106,497

26,259 0

$26,259

$151,495 3.1%

106,838

$106,838

28 $28

(3,358) 14,415

$11,057

26,259 0

$26,259

$37,344

46,838

$46,838

0 $0

(1,992) 1,244

($748)

0 0

$0

($748)

1,052

$1,052

0.1                       0.0 0.1                       0.0

(3.5)                     (2.1) N/A                       9.4

11.6	(0.7)

N/A                       0.0 N/A                      N/A

N/A	0.0

32.7	(0.5)

78.1	1.0

78.1	1.0

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

866200 - NET INC(DEC) FAIR VALUE INVEST

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

8600 - 8799 Other Local Revenue

Percent of Total

0 $0

12,035 $12,035

$72,035

1.6%

0 $0

12,183 $12,183

$117,969

2.4%

0 $0

5,824 $5,824

$112,662

2.3%

0 $0

(6,211) ($6,211)

$40,627

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

(6,359)                  (51.6)                  (52.2) ($6,359)                  (51.6)                  (52.2)

($5,307)	56.4	(4.5)

38

Fund: 09 SubFund: -

8980 - 8999 Contributions

8980 - Contributions from Unrestricted Revenues

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

898000 - CONTRIB FR UNRESTRICTED REV 898002 - CONTRIB FOR LCAP

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

8980 - 8999 Contributions

Percent of Total

0                                  0                                  0                                  0 0                                  0                                  0                                  0

$0	$0	$0	$0

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

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

$0	N/A	N/A

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

$0	N/A	N/A

39

Fund: 09 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

09 - CHARTER SCHOOLS	$3,735,707	$4,226,974	$4,225,696	$489,989	($1,278)	13.1	0.0

-

310190 - STRS CERT 320290 - PERS CLASSIFIED 330191 - MEDICARE CERT
330290 - SOCIAL SECURITY CLASS 330291 - MEDICARE CLASS
330292 - SUPPLEMENTAL RETIREMENT CLASS 350190 - SUI CERT
350290 - SUI CLASS 360190 - W/C CERT 360290 - W/C CLASS 390193 - SELF INSUR CERT
390194 - AB 1522 ACCRUAL 390293 - SELF INSUR CLASS 390294 - AB 1522 ACCRUAL

Percent of Total

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

$0	$0	$0	$0

$0	$0	$0	$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

40

Fund: 09 SubFund: -

1000 - 1999 Certificated Personnel Salaries

1100 - Certificated Teachers' Salaries

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

110001 - TEACHER SAL

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

1200 - Certificated Pupil Support Salaries

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

1,315,150 62,243 140 130,601
0

$1,508,134

222,657 87,518 0
0

$310,175

1,358,084 54,218 140 208,930
0

$1,621,372

272,705 78,321 0
0

$351,026

1,354,847 72,127
0 187,450 0

$1,614,424

272,706 78,322 8,348
0

$359,376

39,697 9,884 (140) 56,849 0

$106,290

50,049 (9,196) 8,348 0

$49,201

(3,237) 17,909 (140) (21,480) 0

($6,949)

1 1
8,348 0

$8,350

3.0 15.9 (100.0) 43.5 N/A

7.0

22.5 (10.5) N/A N/A

15.9

(0.2) 33.0 (100.0) (10.3) N/A

(0.4)

0.0 0.0 N/A N/A

2.4

1300 - Certificated Supervisors' and Administrators' Salaries

130001 - PRINCIPAL SAL

130003 - LEARNING DIRECTOR SAL 130008 - DIST ADM SAL

1900 - Other Certificated Salaries

190003 - TRANSITION COORDINATORS 190040 - OTH CERT HOURLY

1000 - 1999 Certificated Personnel Salaries

Percent of Total

99,288 0 34,004

$133,292

0 0

$0

$1,951,601

52.2%

104,612 0 0

$104,612

29,642 0

$29,642

$2,106,652

49.8%

108,868 0 35,985

$144,853

29,641 0

$29,641

$2,148,294

50.8%

9,580 0 1,981

$11,561

29,641 0

$29,641

$196,693

4,256                       9.6                       4.1 0                      N/A                      N/A 35,985                       5.8                      N/A

$40,241	8.7	38.5

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

($1)	N/A	0.0

$41,642	10.1	2.0

41

Fund: 09 SubFund: -

2000 - 2999 Classified Personnel Salaries

2100 - Classified Instructional Salaries

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

33,526 0
77

$33,603

19,194 $19,194

205,591 0
500 500

$206,591

0 37,858 0
0 0 0 0

$37,858

$297,246

8.0%

30,131 0 0

$30,131

0 $0

201,540 0 12,344 1,487

$215,371

0 55,127 0
0 0 0 0

$55,127

$300,629

7.1%

30,843 0 0

$30,843

0 $0

208,742 0 12,344 1,487

$222,573

0 52,727 0
0 0 0 0

$52,727

$306,144

7.2%

(2,683) 0
(77)

($2,760)

(19,194) ($19,194)

3,151 0 11,844 987

$15,982

0 14,869 0
0 0 0 0

$14,869

$8,898

712 0 0

$712

0 $0

7,202 0 0 0

$7,202

0 (2,400) 0
0 0 0 0

($2,400)

$5,514

(8.0)                       2.4 N/A                      N/A (100.0)                      N/A

(8.2)	2.4

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

1.5                       3.6 N/A                      N/A 2368.9                       0.0 197.3                       0.0

7.7	3.3

N/A                      N/A 39.3                     (4.4) N/A                      N/A N/A                      N/A N/A                      N/A N/A                      N/A N/A                      N/A

39.3	(4.4)

3.0	1.8

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT	333,757

$333,757

358,613

$358,613

354,984

$354,984

21,227

$21,227

(3,629)

($3,629)

6.4	(1.0)

6.4	(1.0)

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED	0

$0

0	1,311	1,311

$0	$1,311	$1,311

1,311	N/A	N/A

$1,311	N/A	N/A

42

Fund: 09 SubFund: -

3000 - 3999 Employee Benefits

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

3201 - Public Employees' Retirement System, certificated positions

320100 - PERS CERTIFICATED                                                                     0                          2,118 $0                        $2,118

3202 - Public Employees' Retirement System, classified positions

2,118	2,118

$2,118	$2,118

0	N/A	0.0

$0	N/A	0.0

320200 - PERS CLASSIFIED

3301 - OASDI/Medicare/Alternative, certificated positions

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

58,954 $58,954

0 28,299 0

$28,299

18,428 4,309 486

$23,223

271,928 20,681 4,115 1,336

$298,060

90,273 6,866 1,366 384 1,802

$100,691

55,858 $55,858

1,869 30,619 0

$32,488

17,707 4,243 325

$22,275

286,728 21,807 4,340 1,440

$314,315

89,619 6,816 1,356 369 1,810

$99,970

54,299 $54,299

1,850 29,895 0

$31,745

16,411 4,151 349

$20,911

283,268 21,277 4,234 1,427

$310,206

88,734 6,748 1,343 371 1,670

$98,866

(4,655) ($4,655)

1,850 1,596 0

$3,446

(2,017) (158) (137)

($2,312)

11,340 596 119
91

$12,146

(1,539) (118) (23) (13) (132)

($1,825)

(1,559)                     (7.9)                     (2.8) ($1,559)                    (7.9)                    (2.8)

(19)                      N/A                     (1.0) (724)                       5.6                     (2.4) 0                      N/A                      N/A

($743)	12.2	(2.3)

(1,296)                  (10.9)                     (7.3) (92)                     (3.7)                     (2.2)
24	(28.2)	7.4

($1,364)	(10.0)	(6.1)

(3,460)                       4.2                     (1.2) (530)                       2.9                     (2.4) (106)                       2.9                     (2.4) (13)                       6.8                     (0.9)

($4,109)	4.1	(1.3)

(885)                     (1.7)                     (1.0) (68)                     (1.7)                     (1.0) (13)                     (1.7)                     (0.9) 2                     (3.4)                       0.5 (140)                     (7.3)                     (7.7)

($1,104)	(1.8)	(1.1)

3501 - State Unemployment Insurance, certificated positions

350100 - SUI CERT	976	1,056	1,046

$976	$1,056	$1,046

70	(11)

$70	($11)

7.1	(1.0)

7.1	(1.0)

43

Fund: 09 SubFund: -

3000 - 3999 Employee Benefits

3502 - State Unemployment Insurance, classified positions

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

350200 - SUI CLASS                                                                                  149                             149                             146 $149                           $149                           $146

3601 - Workers' Compensation Insurance, certificated positions

(3)	(3)	(2.1)	(2.1)

($3)	($3)	(2.1)	(2.1)

360100 - W/C CERT

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 390104 - AB 1522 ACCRUAL

3902 - Other Benefits, classified positions

390203 - SELF INSUR CLASS 390204 - AB 1522 ACCRUAL

40,785 $40,785

6,212 $6,212

72,204 $72,204

10,445 $10,445

7,804 0

$7,804

1,189 0

$1,189

25,270 $25,270

3,580 $3,580

85,294 $85,294

11,423 $11,423

8,422 221

$8,643

1,192 123

$1,315

25,780 $25,780

3,656 $3,656

73,745 $73,745

11,381 $11,381

8,593 195

$8,788

1,225 123

$1,348

(15,005) ($15,005)

(2,556) ($2,556)

1,541 $1,541

936 $936

789 195

$984

36 123

$159

510                  (36.8)                       2.0 $510                  (36.8)                       2.0

76                  (41.1)                       2.1 $76                  (41.1)                       2.1

(11,549)                       2.1                  (13.5) ($11,549)                       2.1                  (13.5)

(43)                       9.0                     (0.4) ($43)                       9.0                    (0.4)

171                     10.1                       2.0 (26)                      N/A                  (11.7)

$145	12.6	1.7

33                       3.0                       2.8 0                      N/A                       0.0

$33	13.4	2.5

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

$982,748 26.3%
86.5%

$1,022,367 24.2%
81.1%

$1,000,330	$17,582	($22,037)	1.8	(2.2) 23.7%
81.8%

44

Fund: 09 SubFund: -

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

5300 - Dues and Memberships 530000 - DUES & MEMBERSHIP

5500 - Operations and Housekeeping Services

550030 - WATER/SEWER 550080 - PG&E

14,108 0 0
5,275 2,575

$21,958

32,888 $32,888

$54,846 1.5%

10,000 1,027

$11,027

1,520 $1,520

3,000 10,000

$13,000

18,596 8,893 0 11,908 2,785

$42,182

207,099 $207,099

$249,281 5.9%

16,796 0

$16,796

1,530 $1,530

3,000 10,000

$13,000

35,502 0 0
3,640 2,162

$41,304

179,905 $179,905

$221,209 5.2%

18,874 1,086

$19,960

1,915 $1,915

1,934 8,209

$10,144

21,394 0 0
(1,635) (413)

$19,346

147,017 $147,017

$166,363

8,874 59

$8,933

395 $395

(1,066) (1,791)

($2,856)

16,906 (8,893) 0 (8,267) (623)

($878)

(27,194) ($27,194)

($28,072)

2,078 1,086

$3,164

385 $385

(1,066) (1,791)

($2,856)

151.6                     90.9 N/A                (100.0) N/A                      N/A (31.0)                  (69.4) (16.0)                  (22.4)

88.1	(2.1)

447.0                  (13.1) 447.0                  (13.1)

303.3	(11.3)

88.7                     12.4 5.7                      N/A

81.0	18.8

26.0                     25.2 26.0                     25.2

(35.5)                  (35.5) (17.9)                  (17.9)

(22.0)	(22.0)

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

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

0 950 150
2,000 37,200

$40,300

9,700 950
0 1,590 34,800

$47,040

9,414 1,052 0
0 34,800

$45,266

9,414 102 (150) (2,000) (2,400)

$4,966

(286) 102 0
(1,590) 0

($1,774)

N/A 10.8 (100.0) (100.0) (6.5)

12.3

(3.0) 10.8 N/A (100.0) 0.0

(3.8)

45

Fund: 09 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5710 - Transfers of Direct Costs

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

0	0 0	0 0	0

$0	$0

40                               40 0                                  0 150                             150
2,580	2,580 900                             900 200                             125 703                             703 400                             400 600                             600

$5,573	$5,498

0	0 0	0 0	0

$0	$0

0                             (40) 0                                  0 55                             (95)
252                       (2,328) 1,256                             356 125                             (75) 346                          (357) 142                          (258)
3	(597)

$2,179	($3,394)

0 0 0

$0

(40) 0 (95)
(2,328) 356
0 (357) (258) (597)

($3,319)

N/A N/A N/A

N/A

(100.0) N/A (63.3) (90.2) 39.5 (37.5) (50.8) (64.4) (99.5)

(60.9)

N/A N/A N/A

N/A

(100.0) N/A (63.3) (90.2) 39.5 0.0 (50.8) (64.4) (99.5)

(60.4)

5800 - Professional/Consulting Services and Operating Expenditures

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

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

5900 - Communications

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

5000 - 5999 Services and Other Operating Expenditures

Percent of Total

0 23,490 55,000 0
0 190,000 0

$268,490

216 4,324 4,000

$8,540

$348,450

9.3%

0 2,575 54,490 0
0 233,781 0

$290,846

25,479 4,324 2,800

$32,603

$407,312

9.6%

0 2,500 49,947 0
232 233,781 0

$286,460

25,854 4,385 1,736

$31,976

$397,899

9.4%

0 (20,990) (5,053) 0
232 43,781 0

$17,970

25,638 61 (2,264)

$23,436

$49,449

0 (75)
(4,543) 0
232 0 0

($4,386)

375 61
(1,064)

($627)

($9,414)

N/A                      N/A (89.4)                     (2.9) (9.2)                     (8.3) N/A                      N/A N/A                      N/A 23.0                       0.0 N/A                      N/A

6.7	(1.5)

11869.4                       1.5 1.4                       1.4 (56.6)                  (38.0)

274.4	(1.9)

14.2	(2.3)

46

Fund: 09 SubFund: -

7000 - 7499 Other Outgo

7350 - Transfers of Indirect Costs - Interfund

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

735000 - TRF OF DIRECT COST-INTERFUND

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

7619 - Other Authorized Interfund Transfers Out 761914 - TRANSFER TO SPEC RES/CAP PROJ

7600 - 7629 Interfund Transfers Out

Percent of Total

100,816 $100,816

$100,816 2.7%

0 $0

$0

0.0%

140,731 $140,731

$140,731 3.3%

0 $0

$0

0.0%

151,820 $151,820

$151,820 3.6%

0 $0

$0

0.0%

51,004 $51,004

$51,004

0 $0

$0

11,089                     50.6                       7.9 $11,089                     50.6                       7.9

$11,089	50.6	7.9

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

$0	N/A	N/A

47

SUMMARY OF REVISIONS 2019-2020 ADULT FUND BUDGET

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

B. State Revenues

State Revenues changed from $2,592,344 to $2,609,999 at Annual, an increase of $17,655. This increase is due to an increase in the CalWORKs apportionment.

Change from 3rd Quarter to Annual	$ 17,655 I.	2019-20 Adult Fund Revenues

2019-20
A. Federal Revenues	Adopted Budget $ 2,590,000

2019-20 Annual

$ 2,609,999

Increase/(Decrease)

$ 19,999

Federal Revenues changed from $1,235,354 at Third Quarter to $1,093,809 at Annual, a decrease of $141,545. This decrease is due to lower than anticipated Pell Grant awards to students. Federal restrictions paused any new Pell grant activity in the fourth quarter of the year due to the Covid-19 pandemic.

Change from 3rd Quarter to Annual	$ (141,545)

2019-20	2019-20
Adopted Budget	Annual	Increase/(Decrease)

C. Local Revenues

Local Revenues changed from $1,787,455 at Third Quarter to $1,500,002 at Annual, a decrease of $287,453.	The decrease is primarily due to the cancelation of the Summer	Fun	program      and	reduced enrollment      for      the      Career      Technical Education (CTE) programs during the COVID-19 pandemic.

$ 1,105,000	$ 1,093,809	$ (11,191)

48

Item Interest
CTE Class Fees Summer Fun Program
Change from 3rd Quarter to Annual

Adjustment $	18,508
(68,409)
          (237,552) $        (287,453)

Change from 3rd Quarter to Annual

2019-20	2019-20 Adopted Budget              Annual

$ (411,343)

Increase/(Decrease)

2019-20 Adopted Budget

$ 6,428,880	$ 6,050,690	$ (378,190) 2019-20
Annual	Increase/(Decrease)

$ 1,887,000	$ 1,500,002	$	(386,998)	II.2019-20 Adult Fund Expenditures

D. Other Transfers In

Other Transfers In of $846,880 remain unchanged from Third Quarter.

Change from 3rd Quarter to Annual	$ -0-

A. Certificated Personnel Salaries

Certificated Personnel Salaries changed from $1,965,685 at Third Quarter to $2,019,170 at Annual, an increase of $53,485.	The increase is primarily due to added timesheet hours in Academics and CTE Business.

2019-20 Adopted Budget

$ 846,880

2019-20 Annual

$ 846,880

Increase/(Decrease)

$ -0

Item
Certificated Hourly Certificated Substitutes Other Certificated
Change from 3rd Quarter to Annual

Adjustment $	53,937
27,579
	(28,031) $          53,485

E. Total Adult Fund Revenues

Total Adult Fund Revenues changed from $6,462,033 at Third Quarter to $6,050,690 at Annual, a decrease of $411,343.

2019-20 Adopted Budget

$ 1,929,814

2019-20 Annual

$ 2,019,170

Increase/(Decrease)

$ 89,356

49

B. Classified Personnel Salaries

Classified Personnel Salaries changed from $1,475,312 at Third Quarter to $1,386,488 at Annual, a decrease of $88,824.	The decrease is primarily due to open IA positions	in	CTE	Business	and     the cancelation of the Community Education Summer Fun program due to the Covid-19 pandemic.

Change from 3rd Quarter to Annual	$ (43,170)

2019-20	2019-20

Adopted Budget	Annual	Increase/(Decrease)

$ 1,474,227	$ 1,442,677	$ (31,550)

D.	Books, Supplies and Other Materials

Item

Other Classified Summer Fun Program Instructional Assistants
Change from 3rd Quarter to Annual

2019-20	2019-20 Adopted Budget              Annual

Adjustment $       65,895
(44,208)

	(110,511) $     (88,824)

Increase/(Decrease)

Books,	Supplies	and	Other	Materials changed from $543,074 at Third Quarter to $434,629 at Annual, a decrease of $108,446. The decrease is primarily due to the response to the Covid-19 pandemic by reducing on-site classes, and reducing the need for books, supplies and equipment.

$ 1,387,776	$ 1,386,488	$ (1,287)

C. Employee Benefits

Employee Benefits changed from $1,485,848 at Third Quarter to $1,442,677 at Annual, a decrease of $43,170. The decrease is directly related to the classified and certificated salary adjustments.

Item Supplies
Textbooks Equipment
Change from 3rd Quarter to Annual

2019-20	2019-20 Adopted Budget              Annual

$ 594,994	$ 434,629

Adjustment $        (69,846)
(5,670)

         (32,930) $     (108,446)

Increase/(Decrease)

$ (160,365)

50

E. Contracted Services and Other Operating Expenditures

Contracted Services and Other Operating expenditures changed from $1,138,855 at Third Quarter to $785,438 at Annual, a decrease of $353,417.	The decrease is primarily due to reduced travel and the lower than anticipated Pell Grant awards to students due to the Federal restriction that paused any new Pell grant activity in the fourth quarter of the year due to the Covid-19 pandemic.

F. Capital Outlay

Capital Outlay expenditures changed from $677,183 at Third Quarter to $580,521 at Annual, a decrease of $96,662. The decrease is primarily due to a delay in the completion of a construction project. The project will be completed in fiscal year 2020-21.

Change from 3rd Quarter to Annual	$ (96,662)

2019-20	2019-20
Adopted Budget	Annual	Increase/(Decrease)

Item Travel/Conference
Other Contracted Services Pell Grants
Change from 3rd Quarter to Annual

Adjustment $        (20,887)
(31,802)
        (300,728) $     (353,417)

$ 400,000	580,521	$ 180,521

G. Other Outgo

2019-20 Adopted Budget

$ 1,127,369

2019-20 Annual

$ 785,438

Increase/(Decrease)

$ (341,931)

Other	Outgo	expenditures	remain unchanged from Third Quarter.

Change from 3rd Quarter to Annual	$ 0

2019-20 Adopted Budget

$ 118,366

2019-20 Annual

$ 109,009

Increase/(Decrease)

$ (9,357)

51

H. Total Adult Fund Expenditures	III.	Adult Fund Balance

Total Adult Fund Expenditures changed from $7,394,966 at Third Quarter	to $6,757,932	at	Annual,	a	decrease     of $637,033.

Change from 3rd Quarter to Annual	$ (637,033)

Total revenues are $6,050,690 and total expenditures are $6,757,932 at Annual. This results in a deficit of $707,242. The ongoing operating deficit is $106,721. The projected fund balance for the 2019-20 fiscal year is:

2019-20 Adopted Budget

2019-20
Annual	Increase/(Decrease)	Beginning Fund Balance, Audited 7/1/19	$ 4,591,701

$ 7,032,546	$ 6,757,932	$ (274,613)	2019-20 Revenues 2019-20 Expenditures

6,050,690 6,757,932

Surplus/(Deficit) (1)

Ending Fund Balance, 6/30/20, Unaudited

Assigned:

Capital Improvements

General Reserve

Reserve as a Percentage of Expenditures

One-Time Items in 2019-20:
New Technology Workstation/Office Paving Rehabilitation Project
Other One-Time Expenses

	(707,242)

$ 3,884,459

 2,850,000

$ 1,034,459

15.31%

$ 479,886 100,635
	20,000

Total One-Time Items (2)	$ 600,521

Ongoing Operating Deficit (1+2)	$ (106,721)

52

Fund: 11 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

11 - ADULT EDUCATION FUND	$6,428,880	$6,462,033	$6,050,690	($378,190)	($411,343)	(5.9)	(6.4)
	
8100 - 8299 Federal Revenue

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

8290 - All Other Federal Revenue 829000 - FED OTH REV

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

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

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

8590 - All Other State Revenue

850018 - ST CALWORKS 859000 - ST OTHER REVENUE

8300 - 8599 Other State Revenue

Percent of Total

0 $0

1,105,000 $1,105,000

$1,105,000 17.2%

0 $0

0 $0

0 2,590,000

$2,590,000

$2,590,000

40.3%

0 $0

1,235,354 $1,235,354

$1,235,354 19.1%

0 $0

0 $0

0 2,592,344

$2,592,344

$2,592,344

40.1%

0 $0

1,093,809 $1,093,809

$1,093,809 18.1%

0 $0

0 $0

0 2,609,999

$2,609,999

$2,609,999

43.1%

0 $0

(11,191) ($11,191)

($11,191)

0 $0

0 $0

0 19,999

$19,999

$19,999

0 $0

(141,545) ($141,545)

($141,545)

0 $0

0 $0

0 17,655

$17,655

$17,655

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

(1.0)                  (11.5) (1.0)                  (11.5)

(1.0)	(11.5)

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

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

N/A                      N/A 0.8                       0.7

0.8	0.7

0.8	0.7

53

Fund: 11 SubFund: -

8600 - 8799 Other Local Revenue

8660 - Interest

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

866000 - LOC INTEREST INCOME/TREAS	50,000

$50,000

50,000

$50,000

68,508

$68,508

18,508

$18,508

18,508

$18,508

37.0	37.0

37.0	37.0

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

1,415,000 $1,415,000

0 $0

305,000 117,000

$422,000

$1,887,000 29.4%

846,880 $846,880

$846,880 13.2%

0 $0

$0

0.0%

0 $0

1,350,455 $1,350,455

0 $0

270,000 117,000

$387,000

$1,787,455 27.7%

846,880 $846,880

$846,880 13.1%

0 $0

$0

0.0%

0 $0

1,112,902 $1,112,902

0 $0

203,431 115,161

$318,591

$1,500,002 24.8%

846,880 $846,880

$846,880 14.0%

0 $0

$0

0.0%

0 $0

(302,098) ($302,098)

0 $0

(101,569) (1,839)

($103,409)

($386,998)

0 $0

$0

0 $0

$0

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

(237,553)                  (21.3)                  (17.6) ($237,553)                  (21.3)                  (17.6)

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

(66,569)                  (33.3)                  (24.7) (1,839)                     (1.6)                     (1.6)

($68,409)	(24.5)	(17.7)

($287,453)	(20.5)	(16.1)

0                       0.0                       0.0 $0                       0.0                       0.0

$0	0.0	0.0

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

$0	N/A	N/A

54

Fund: 11 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

11 - ADULT EDUCATION FUND	$7,032,546	$7,394,966	$6,757,932	($274,613)	($637,033)	(3.9)	(8.6)

-

310190 - STRS CERT 310291 - STRS CLASSIFIED 320290 - PERS CLASSIFIED 330191 - MEDICARE CERT
330192 - SUPPLEMENTAL RETIREMENT CERT 330290 - SOCIAL SECURITY CLASS
330291 - MEDICARE CLASS

330292 - SUPPLEMENTAL RETIREMENT CLASS 350190 - SUI CERT
350290 - SUI CLASS 360190 - W/C CERT 360290 - W/C CLASS 390193 - SELF INSUR CERT 390293 - SELF INSUR CLASS
390294 - AB 1522 ACCRUAL

Percent of Total

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

$0	$0	$0	$0

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

$0	N/A	N/A

$0	N/A	N/A

55

Fund: 11 SubFund: -

1000 - 1999 Certificated Personnel Salaries

1100 - Certificated Teachers' Salaries

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

1,180,461 0
139,284 8,000 11,100

$1,338,845

247,572

$247,572

1,181,487 0
80,421 5,000 6,234

$1,273,142

251,589

$251,589

1,156,456 0
123,399 15,165 0

$1,295,020

251,589

$251,589

(24,005) 0 (15,885) 7,165 (11,100)

($43,825)

4,017

$4,017

(25,032) 0 42,978 10,165 (6,234)

$21,877

0

$0

(2.0) N/A (11.4) 89.6 (100.0)

(3.3)

1.6

1.6

(2.1) N/A 53.4 203.3 (100.0)

1.7

0.0

0.0

1300 - Certificated Supervisors' and Administrators' Salaries

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

1900 - Other Certificated Salaries

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

1000 - 1999 Certificated Personnel Salaries

Percent of Total

122,685 95,790 103,114 15,608 0
0

$337,197

0 0
6,200 0

$6,200

$1,929,814

27.4%

122,685 97,706 105,176 16,153 90,000 0

$431,720

0 0
9,234 0

$9,234

$1,965,685

26.6%

122,685 97,706 105,176 16,153 90,218 17,414

$449,352

0 10,741 12,468 0

$23,209

$2,019,170

29.9%

0 1,916 2,062 545 90,218 17,414

$112,155

0 10,741 6,268 0

$17,009

$89,356

0	0.0	0.0 0	2.0	0.0 0	2.0	0.0 0	3.5	0.0
218                      N/A                       0.2 17,414                      N/A                      N/A

$17,632	33.3	4.1

0                      N/A                      N/A 10,741                      N/A                      N/A 3,234                   101.1                     35.0 0                      N/A                      N/A

$13,975	274.3	151.3

$53,485	4.6	2.7

56

Fund: 11 SubFund: -

2000 - 2999 Classified Personnel Salaries

2100 - Classified Instructional Salaries

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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 290090 - OTHER CLASSIFIED SAL

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

111,134 0 20,000

$131,134

79,360 0 0

$79,360

216,052 $216,052

766,827 2,100 10,203 0

$779,130

0 0
7,100 0
175,000

$182,100

$1,387,776

19.7%

143,915 1,438 43,203

$188,556

79,355 0 0

$79,355

217,636 $217,636

765,362 2,100 20,203 0

$787,665

0 0
7,100 0
195,000

$202,100

$1,475,312

20.0%

43,483 1,015 33,546

$78,045

81,446 0 0

$81,446

217,601 $217,601

830,631 3,416 17,457 0

$851,504

0 0
6,872 0
151,019

$157,892

$1,386,488

20.5%

(67,651) 1,015 13,546

($53,089)

2,086 0 0

$2,086

1,549 $1,549

63,804 1,316 7,254 0

$72,374

0 0
(228) 0
(23,981)

($24,208)

($1,287)

(100,432)                  (60.9)                  (69.8) (423)                      N/A                  (29.4) (9,657)                     67.7                  (22.4)

($110,511)	(40.5)	(58.6)

2,092	2.6	2.6 0                      N/A                      N/A 0                      N/A                      N/A

$2,092	2.6	2.6

(35)                       0.7                       0.0 ($35)                       0.7                       0.0

65,269                       8.3                       8.5 1,316                     62.7                     62.7 (2,746)                     71.1                  (13.6) 0                      N/A                      N/A

$63,839	9.3	8.1

0                      N/A                      N/A 0                      N/A                      N/A
(228)                     (3.2)                     (3.2) 0                      N/A                      N/A
(43,981)	(13.7)	(22.6)

($44,208)	(13.3)	(21.9)

($88,824)	(0.1)	(6.0)

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT	306,394

$306,394

329,043 $329,043

57

303,831

$303,831

(2,563)

($2,563)

(25,212)

($25,212)

(0.8)	(7.7)

(0.8)	(7.7)

Fund: 11 SubFund: -

3000 - 3999 Employee Benefits

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED

14,400

$14,400

14,400

$14,400

14,257

$14,257

(143)	(143)

($143)	($143)

(1.0)	(1.0)

(1.0)	(1.0)

3201 - Public Employees' Retirement System, certificated positions 320100 - PERS CERTIFICATED	0
$0

3202 - Public Employees' Retirement System, classified positions

0	10,972

$0	$10,972

10,972

$10,972

10,972	N/A	N/A

$10,972	N/A	N/A

320200 - PERS CLASSIFIED

3301 - OASDI/Medicare/Alternative, certificated positions

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

225,497 $225,497

3,199 20,578 603

$24,380

77,561 19,942 5,975

$103,478

314,387 26,011 5,438 1,608

$347,444

235,899 19,030 3,922 1,167 5,896

$265,914

223,695 $223,695

2,774 22,352 53

$25,179

77,563 20,231 6,330

$104,124

318,524 24,133 5,000 1,532

$349,189

231,439 17,601 3,627 1,034 7,501

$261,202

225,545 $225,545

3,774 26,570 341

$30,684

67,591 18,981 4,720

$91,292

308,628 23,174 4,611 1,549

$337,962

240,204 17,970 3,576 1,153 4,512

$267,415

48 $48

575 5,992 (262)

$6,304

(9,970) (961) (1,255)

($12,186)

(5,759) (2,838) (827) (59)

($9,482)

4,305 (1,060) (346) (14) (1,385)

$1,500

1,850 $1,850

1,000 4,218 288

$5,505

(9,972) (1,250) (1,610)

($12,832)

(9,896) (960) (389) 16

($11,228)

8,765 369 (51) 119 (2,989)

$6,213

0.0                       0.8 0.0                       0.8

18.0                     36.0 29.1                     18.9 (43.4)                   543.8

25.9	21.9

(12.9)                  (12.9) (4.8)                     (6.2) (21.0)                  (25.4)

(11.8)	(12.3)

(1.8)                     (3.1) (10.9)                     (4.0) (15.2)                     (7.8) (3.7)                       1.1

(2.7)	(3.2)

1.8                       3.8 (5.6)                       2.1 (8.8)                     (1.4) (1.2)                     11.5 (23.5)                  (39.9)

0.6	2.4

58

Fund: 11 SubFund: -

3000 - 3999 Employee Benefits

3501 - State Unemployment Insurance, certificated positions

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

350100 - SUI CERT                                                                                    883                             925 $883                           $925

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS                                                                                  703                             699 $703                           $699

3601 - Workers' Compensation Insurance, certificated positions

984                             100 $984                           $100

675	(28)

$675	($28)

58                     11.4                       6.3 $58                     11.4                       6.3

(24)	(3.9)	(3.4)

($24)	(3.9)	(3.4)

360100 - W/C CERT

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 390104 - AB 1522 ACCRUAL
390105 - PARS CERT GOLDEN HANDSHAKE

3902 - Other Benefits, classified positions

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

36,671 $36,671

28,985 $28,985

62,747 $62,747

43,062 $43,062

6,808 84
0

$6,892

5,507 1,270 0

$6,777

26,453 $26,453

18,382 $18,382

71,247 $71,247

47,637 $47,637

7,418 0 0

$7,418

5,604 650
0

$6,254

24,230 $24,230

16,435 $16,435

64,189 $64,189

37,718 $37,718

8,077 1,462 0

$9,539

5,546 1,405 0

$6,951

(12,441) ($12,441)

(12,550) ($12,550)

1,442 $1,442

(5,345) ($5,345)

1,269 1,378 0

$2,647

39 135 0

$174

(2,223)                  (33.9)                     (8.4) ($2,223)                  (33.9)                    (8.4)

(1,946)                  (43.3)                  (10.6) ($1,946)                  (43.3)                  (10.6)

(7,058)                       2.3                     (9.9) ($7,058)                       2.3                    (9.9)

(9,919)                  (12.4)                  (20.8) ($9,919)                  (12.4)                  (20.8)

658                     18.6                       8.9 1,462                 1640.7                      N/A 0                      N/A                      N/A

$2,121	38.4	28.6

(58)                       0.7                     (1.0) 755                     10.6                   116.0 0                      N/A                      N/A

$696	2.6	11.1

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

4000 - 4999 Books and Supplies

$1,474,227 21.0%
68.1%

$1,485,848 20.1% 66.6%

59

$1,442,677	($31,550)	($43,170)	(2.1)	(2.9) 21.3%
71.7%

Annual Budget Change Report
Fiscal Year 7/1/2019 - 6/30/2020 4100 - Approved Textbooks and Core Curricula Materials

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

122,900 0

$122,900

87,936 97,200 9,000 36,500 0
0 9,500

$240,136

231,958 $231,958

$594,994 8.5%

75,111 3,280

$78,391

5,095 $5,095

7,500 900 40,000

$48,400

108,606 0

$108,606

84,568 98,500 8,000 56,850 0
0 9,500

$257,418

177,050 $177,050

$543,074 7.3%

52,664 3,280

$55,944

5,245 $5,245

7,500 900 40,000

$48,400

81,825 21,112

$102,937

42,693 94,464 3,662 40,714 0
0 6,041

$187,573

144,119 $144,119

$434,629 6.4%

33,515 1,543

$35,058

4,120 $4,120

4,410 770 15,464

$20,644

(41,075) 21,112

($19,963)

(45,244) (2,736) (5,338) 4,214
0 0
(3,459)

($52,564)

(87,839) ($87,839)

($160,365)

(41,596) (1,737)

($43,333)

(975) ($975)

(3,090) (130) (24,536)

($27,756)

(26,782)                  (33.4)                  (24.7) 21,112                      N/A                      N/A

($5,670)	(16.2)	(5.2)

(41,876)                  (51.5)                  (49.5) (4,036)                     (2.8)                     (4.1) (4,338)                  (59.3)                  (54.2) (16,136)                     11.5                  (28.4) 0                      N/A                      N/A
0                      N/A                      N/A (3,459)                  (36.4)                  (36.4)

($69,846)	(21.9)	(27.1)

(32,931)                  (37.9)                  (18.6) ($32,931)                  (37.9)                  (18.6)

($108,446)	(27.0)	(20.0)

(19,149)                  (55.4)                  (36.4) (1,737)                  (53.0)                  (53.0)

($20,887)	(55.3)	(37.3)

(1,125)                  (19.1)                  (21.4) ($1,125)                  (19.1)                  (21.4)

(3,090)                  (41.2)                  (41.2) (130)                  (14.4)                  (14.4) (24,536)                  (61.3)                  (61.3)

($27,756)	(57.3)	(57.3)

60

Fund: 11 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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 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

10,000 0 4,000 0
0 3,000 2,000

$19,000

0 $0

1,230 600 7,250 0
950 0 800 0
3,250

$14,080

0 0
3,000 0 0
3,600 2,000

$8,600

0 $0

7,230 100 1,750 0
950 0 720 600 0

$11,350

0                     (10,000) 0                                  0
5,263	1,263 0                                  0 0                                  0
507                       (2,493) 780                       (1,220)

$6,549	($12,451)

0                                  0 $0                               $0

4,617                          3,387 60                          (540) 1,098                       (6,152) 0                                  0
24                          (926) 0                                  0 232                          (568) 230                             230 0                       (3,250)

$6,261	($7,819)

0 0
2,263 0 0
(3,093) (1,220)

($2,051)

0 $0

(2,613) (40) (652)
0 (926) 0 (488) (370) 0

($5,089)

(100.0)                      N/A N/A                      N/A 31.6                     75.4 N/A                      N/A N/A                      N/A (83.1)                  (85.9) (61.0)                  (61.0)

(65.5)	(23.8)

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

275.4                  (36.1) (90.0)                  (40.0) (84.9)                  (37.3) N/A                      N/A (97.4)                  (97.4) N/A                      N/A (71.0)                  (67.8) N/A                  (61.7) (100.0)                      N/A

(55.5)	(44.8)

5800 - Professional/Consulting Services and Operating Expenditures

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

5900 - Communications

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

425,000 360,689 1,000 46,714 0 23,000 66,200

$922,603

1,450 1,000 37,350

$39,800

425,000 398,376 1,000 20,751 2,800 23,900 97,169

$968,996

1,450 1,000 37,870

$40,320

61

124,272 428,235 0
9,550 3,510 14,016 92,968

$672,551

1,177 1,037 38,042

$40,256

(300,728) 67,546 (1,000) (37,164) 3,510 (8,984) 26,768

($250,052)

(273) 37 692

$456

(300,728) 29,859 (1,000) (11,201) 710 (9,884) (4,201)

($296,446)

(273) 37 172

($64)

(70.8) 18.7 (100.0) (79.6) N/A (39.1) 40.4

(27.1)

(18.8) 3.7 1.9

1.1

(70.8) 7.5 (100.0) (54.0) 25.4 (41.4) (4.3)

(30.6)

(18.8) 3.7 0.5

(0.2)

Fund: 11 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

6170 - Land Improvements

617000 - LAND IMPROVEMENTS

6200 - Buildings and Improvements of Buildings 620006 - CONSTRUCTION

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

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

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

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

7600 - 7629 Interfund Transfers Out

Percent of Total

$1,127,369 16.0%

200,000 $200,000

200,000 $200,000

$400,000 5.7%

118,366 $118,366

$118,366 1.7%

0 $0

$0

0.0%

$1,138,855 15.4%

138,510 $138,510

538,673 $538,673

$677,183 9.2%

109,009 $109,009

$109,009 1.5%

0 $0

$0

0.0%

$785,438 11.6%

100,636 $100,636

479,886 $479,886

$580,521 8.6%

109,009 $109,009

$109,009 1.6%

0 $0

$0

0.0%

($341,931)

(99,365) ($99,365)

279,886 $279,886

$180,521

(9,357) ($9,357)

($9,357)

0 $0

$0

($353,417)	(30.3)	(31.0)

(37,875)                  (49.7)                  (27.3) ($37,875)                  (49.7)                  (27.3)

(58,787)                   139.9                  (10.9) ($58,787)                   139.9                  (10.9)

($96,662)	45.1	(14.3)

0                     (7.9)                       0.0 $0                    (7.9)                       0.0

$0	(7.9)	0.0

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

$0	N/A	N/A

62

Summary of Revisions

2019-2020 Child Development Fund Budget

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

I.	2019-20 Child Development Revenues

A. State Revenues

State Revenues changed from $5,072,886 at Third Quarter to $5,210,519 at Annual, an increase of $137,633. The increase is due to transfer of funds from the State Preschool Reserve account into the State Preschool budget in order to meet the needs for distance learning in the State Preschool Program.

B. Local Revenues

Local Revenues changed from $6,288,742 at Third Quarter to $6,738,760 at Annual, an increase of $450,018. At Third Quarter revenues were adjusted with the assumption of students returning to campus mid-April. Due to the pandemic this did not happen. Revenues from Private Pay Preschool came in lower than projected and refunds were issues to families. The decision to open up Summer Campus Club at minimal sites boosted Campus Club revenues at the end of the year.

Item	Adjustment Campus Club Fees                                    $	597,380 Interest                                                                 30,519 Private Pay Preschool                                     (177,880)
Change from 3rd Quarter to Annual	$	450,018

Change from 3rd Quarter to Annual	$ 137,633

2019-20 Adopted Budget

2019-20
Annual	Increase/(Decrease)

2019-20 Adopted Budget

$ 4,684,692

2019-20 Annual

$ 5,210,519

$ 8,412,642	$ 6,738,760	$ (1,673,882)

Increase/(Decrease)

$ 525,827

63

C. All Other Financing Sources	II.	2019-20 Child Development Expenditures

All Other Financing Sources changed from $0 at Third Quarter to $252,000 at Annual, an increase of $252,000. The increase is due to receipt of a childcare facility loan for the portable at Reagan Elementary.	This portable will be used by the State Preschool Program.

Change from 3rd Quarter to Annual	$ 252,000

A. Certificated Personnel Salaries

Certificated Personnel Salaries changed from	$2,193,574 at Third Quarter to $2,340,744 at Annual, an increase of $147,171. The increase is due to a higher need for staff in the summer Campus Club program in order to safely maintain social distancing due to the COVID-19 pandemic.

2019-20 Adopted Budget

2019-20
Annual	Increase/(Decrease)

Change from 3rd Quarter to Annual	$ 147,171

$ -0-	$ 252,000	$ 252,000		2019-20 Adopted Budget

2019-20
Annual	Increase/(Decrease)

$ 2,066,836	$ 2,340,744	$ 273,908 D. Total Child Development Fund

Revenues

Total Child Development Fund Revenues increased	from	$11,361,628	at	Third Quarter to $12,201,279 at Annual, an increase of $839,651.

Change from 3rd Quarter to Annual	$ 839,651

2019-20 Adopted Budget

$ 13,097,334

2019-20 Annual

$ 12,201,279

Increase/(Decrease)

$ (896,055)

64

B. Classified Personnel Salaries

Change from 3rd Quarter to Annual	$ (44,360)

Classified Personnel Salaries changed from $6,171,720 at Third Quarter to $6,197,692 at Annual, an increase of $25,972.	The increase is due to additional staff needed as a result of increased needs to operate the summer Campus Club program in order to safely maintain social distancing due to the COVID-19 pandemic.	This consists of a variety of positions including Campus Club instructors, aides, school site supervisors, clerical and financial support.

Change from 3rd Quarter to Annual	$ 25,972

2019-20	2019-20

Adopted Budget	Annual	Increase/(Decrease)

$ 2,276,034	$ 2,462,706	$ 186,672

Books, Supplies and Other Materials

Books,	Supplies	and	Other	Materials changed from $1,060,516 at Third Quarter to $941,843 at Annual, a decrease of $118,673. The decrease is primarily due to program closures related to the COVID-19 pandemic.

2019-20 Adopted Budget

$ 5,965,390

2019-20 Annual

$ 6,197,692

Increase/(Decrease)

$ 232,302

Item Supplies
Food/In-House Meetings Supplies Non-Classroom Supplies
Change from 3rd Quarter to Annual

Adjustment $	12,351
(6,140) (16,765)
	(108,119)

$	(118,673)

C. Employee Benefits

Employee Benefits changed from $2,507,066 at Third Quarter to $2,462,706 at Annual, a decrease of $44,360.	The decrease is primarily due to over projecting CalSTRS expenditures as of Third Quarter.

2019-20 Adopted Budget

$ 997,723

2019-20 Annual

$ 941,843

Increase/(Decrease)

$	(55,880)

65

D. Contracted Services and Other Operating Expenditures

Contracted Services and Other Operating Expenditures changed from $875,554 at Third Quarter to $880,737 at Annual, an increase of $5,183. Travel/conference and outside contracted services decreased due to program closures related to the COVID-19 pandemic. This decrease was offset by the increased	costs	of	noncapitalized improvements	for     the     California	State Preschool Program.       Improvements were completed earlier than expected.

E.	Capital Outlay

Capital Outlay changed from $180,120 at Third Quarter to $99,865 at Annual, a decrease of $80,255. The decrease was due to	play	structure	improvements	being postponed due to the COVID-19 pandemic.

Item	Adjustment

Building Improvements                         $           (8,353) Land Improvements                                          (71,902) Change from 3rd Quarter to Annual          $         (80,255)

2019-20	2019-20
Adopted Budget	Annual	Increase/(Decrease)

Item
Noncapitalized Improvements Conference and Travel Professional Consulting
Other Contracted Services Professional Consulting

Adjustment $	51,431
(11,258) (18,748) (16,242)
	(18,743)

$ 55,000	$ 99,865	$	44,865

F.	Other Outgo

Change from 3rd Quarter to Annual

2019-20	2019-20 Adopted Budget              Annual

$ 865,868	$ 880,737

$	5,183

Increase/(Decrease)

$	14,869

Other Outgo changed from $577,596 at Third Quarter to $698,024 at Annual, an increase of $120,428.	The increase is directly related to indirect costs which are based on actual expenditures.

66

II.

Change from 3rd Quarter to Annual	$ 120,428

Total Child Development Fund Expenditures

2019-20 Adopted Budget

$ 640,596

2019-20 Annual

$ 698,024

Increase/(Decrease)

$ 57,428

Total Child Development Fund Expenditures are as follows:

Change from 3rd Quarter to Annual	$ 307,466

G.	Interfund Transfers Out

2019-20 Adopted Budget

2019-20
Annual	Increase/(Decrease)

Interfund Transfers Out changed from $362,848 at Third Quarter to $614,848 at Annual, an increase of $252,000.	The increase is due to transfer of funds to the Special Reserve for Capital Projects Fund to reimburse the fund for construction costs related to the Reagan Elementary Preschool portable.

$ 12,867,447	$ 14,236,459	$ 1,369,011

III.	Fund Balance

Total revenues are $12,201,279 and total expenditures are $14,236,459 at Annual, a deficit of $2,035,180. The analysis of the Fund Balance for the 2019-20 fiscal year is as follows:

Change from 3rd Quarter to Annual	$ 252,000

2019-20 Adopted Budget

$ -0-

2019-20 Annual

$ 614,848

Increase/(Decrease)

$ 614,848

Beginning Fund Balance, Aud

2019-20 Revenues 2019-20 Expenditures

Surplus/(D

Ending Fund Balance, 6/30/2

General Reserve Percentage
	
ited 7/1/19

12,201,279 14,236,459
	
$ 2,819,485

$ (2,035,180)

$	784,305

5.5%

eficit)

0, Unaudited

67

Fund: 12 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

12 - CHILD DEVELOPMENT FUND	$13,097,334	$11,361,628	$12,201,279	($896,055)	$839,651	(6.8)	7.4
	
8300 - 8599 Other State Revenue

8590 - All Other State Revenue

851000 - ST DEFERRED REVENUE 859000 - ST OTHER REVENUE

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

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

8673 - Child Development Parent Fees 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

8900 - 8929 Interfund Transfers In

Percent of Total

0 4,684,692

$4,684,692

$4,684,692 35.8%

25,000 $25,000

267,362 $267,362

8,120,280 $8,120,280

0 0

$0

$8,412,642 64.2%

0 $0

$0

0.0%

0 5,072,886

$5,072,886

$5,072,886 44.6%

25,000 $25,000

198,789 $198,789

6,064,953 $6,064,953

0 0

$0

$6,288,742 55.4%

0 $0

$0

0.0%

0 5,210,519

$5,210,519

$5,210,519 42.7%

55,519 $55,519

20,908 $20,908

6,662,333 $6,662,333

0 0

$0

$6,738,760 55.2%

0 $0

$0

0.0%

0 525,827

$525,827

$525,827

30,519 $30,519

(246,453) ($246,453)

(1,457,947) ($1,457,947)

0 0

$0

($1,673,882)

0 $0

$0

0                      N/A                      N/A 137,633                     11.2                       2.7

$137,633	11.2	2.7

$137,633	11.2	2.7

30,519                   122.1                   122.1 $30,519                   122.1                   122.1

(177,880)                  (92.2)                  (89.5) ($177,880)                  (92.2)                  (89.5)

597,380                  (18.0)                       9.8 $597,380                  (18.0)                       9.8

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

$0	N/A	N/A

$450,018	(19.9)	7.2

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

$0	N/A	N/A

68

Fund: 12 SubFund: -

8930 - 8979 All Other Financing Sources

8979 - All Other Financing Sources

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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%

252,000 $252,000

$252,000 2.1%

0 $0

0 $0

$0

0.0%

252,000 $252,000

$252,000

0 $0

0 $0

$0

252,000                      N/A                      N/A $252,000                     N/A                     N/A

$252,000	N/A	N/A

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

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

$0	N/A	N/A

69

Fund: 12 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

12 - CHILD DEVELOPMENT FUND	$12,867,447	$13,928,992	$14,236,459	$1,369,011	$307,466	10.6	2.2

-

310190 - STRS CERT 310291 - STRS CLASSIFIED
320190 - PERS CERTIFICATED 320290 - PERS CLASSIFIED 330190 - SOCIAL SECURITY CERT 330191 - MEDICARE CERT
330192 - SUPPLEMENTAL RETIREMENT CERT 330290 - SOCIAL SECURITY CLASS
330291 - MEDICARE CLASS

330292 - SUPPLEMENTAL RETIREMENT CLASS 350190 - SUI CERT
350290 - SUI CLASS 360190 - W/C CERT 360290 - W/C CLASS 390193 - SELF INSUR CERT
390194 - AB 1522 ACCRUAL 390293 - SELF INSUR CLASS 390294 - AB 1522 ACCRUAL

Percent of Total

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

$0	$0	$0	$0

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

$0	N/A	N/A

$0	N/A	N/A

70

Fund: 12 SubFund: -

1000 - 1999 Certificated Personnel Salaries

1100 - Certificated Teachers' Salaries

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

1200 - Certificated Pupil Support Salaries

120004 - NURSE SAL

1,539,533 33,500
0 76,800 2,800

$1,652,633

103,620

$103,620

1,670,714 9,241
0 65,500 9,300

$1,754,756

118,554

$118,554

1,808,226 9,681
651 66,346 14,450

$1,899,354

121,126

$121,126

268,693 (23,820) 651 (10,454) 11,650

$246,721

17,506

$17,506

137,512	17.5	8.2 439                  (71.1)	4.8 651                      N/A                      N/A 846                  (13.6)	1.3
5,150	416.1	55.4

$144,599	14.9	8.2

2,572	16.9	2.2

$2,572	16.9	2.2

1300 - Certificated Supervisors' and Administrators' Salaries

130002 - COORDINATOR SAL 130008 - DIST ADM SAL

1000 - 1999 Certificated Personnel Salaries

Percent of Total

0 310,583

$310,583

$2,066,836

16.1%

0 320,264

$320,264

$2,193,574

15.7%

0 320,264

$320,264

$2,340,744

16.4%

0 9,681

$9,681

$273,908

0                      N/A                      N/A 0                       3.1                       0.0

$0	3.1	0.0

$147,171	13.3	6.7

71

Fund: 12 SubFund: -

2000 - 2999 Classified Personnel Salaries

2100 - Classified Instructional Salaries

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

2200 - Classified Support Salaries

220050 - CLASS SUPPORT SUB 220070 - CLASS SUPPORT OT

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

2400 - Clerical, Technical, and Office Staff Salaries

240001 - CLASS BUSINESS SUPPORT 240050 - CLASS BUSINESS SUPPORT SUB 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

1,064,327 0
97,000

$1,161,327

0 0

$0

350,003 $350,003

421,678 10,500 0

$432,178

0 0
382 4,021,500

$4,021,882

$5,965,390

46.4%

1,080,423 0
80,177

$1,160,600

0 300

$300

300,515 $300,515

458,547 26,500 0

$485,047

0 0
400 4,224,857

$4,225,257

$6,171,720

44.3%

1,049,579 0
83,395

$1,132,974

0 0

$0

302,015 $302,015

449,323 24,653 280

$474,255

423 2,368 0
4,285,656

$4,288,447

$6,197,692

43.5%

(14,748) 0 (13,605)

($28,353)

0 0

$0

(47,988) ($47,988)

27,645 14,153 280

$42,077

423 2,368 (382) 264,156

$266,565

$232,302

(30,844) 0
3,218

($27,626)

0 (300)

($300)

1,500 $1,500

(9,225) (1,847) 280

($10,792)

423 2,368 (400) 60,799

$63,190

$25,972

(1.4) N/A (14.0)

(2.4)

N/A N/A

N/A

(13.7) (13.7)

6.6 134.8 N/A

9.7

N/A N/A (100.0) 6.6

6.6

3.9

(2.9) N/A 4.0

(2.4)

N/A (100.0)

(100.0)

0.5 0.5

(2.0) (7.0) N/A

(2.2)

N/A N/A (100.0) 1.4

1.5

0.4

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT	306,385

$306,385

377,400

$377,400

333,543

$333,543

27,158

$27,158

(43,857)

($43,857)

8.9	(11.6)

8.9	(11.6)

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED

53,867

$53,867

60,435 $60,435

72

65,905

$65,905

12,038

$12,038

5,470	22.3	9.1

$5,470	22.3	9.1

Fund: 12 SubFund: -

3000 - 3999 Employee Benefits

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

3201 - Public Employees' Retirement System, certificated positions

320100 - PERS CERTIFICATED	1,675	1,355

$1,675	$1,355

521	(1,154)

$521	($1,154)

(834)	(68.9)	(61.5)

($834)	(68.9)	(61.5)

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED

3301 - OASDI/Medicare/Alternative, certificated positions

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

788,880 $788,880

5,163 31,104 12,825

$49,092

269,658 82,714 41,037

$393,409

42,259 29,204 6,402 368

$78,233

280,525 41,285 8,845 1,866 4,040

$336,561

905,703 $905,703

7,010 32,028 13,198

$52,237

284,667 89,115 49,394

$423,175

94,355 23,003 4,578 485

$122,420

299,216 35,691 7,102 1,856 3,267

$347,133

899,333 $899,333

6,587 33,597 12,307

$52,490

280,310 88,897 46,549

$415,756

102,185 25,482 5,071 611

$133,349

299,352 35,702 7,104 1,857 3,017

$347,033

110,453 $110,453

1,424 2,493 (518)

$3,399

10,652 6,183 5,512

$22,348

59,926 (3,722) (1,331) 242

$55,116

18,827 (5,583) (1,741) (9) (1,023)

$10,471

(6,370)                     14.0                     (0.7) ($6,370)                     14.0                    (0.7)

(424)	27.6	(6.0) 1,569                       8.0                       4.9 (891)                     (4.0)                     (6.7)

$254	6.9	0.5

(4,356)                       4.0                     (1.5) (218)                       7.5                     (0.2) (2,845)                     13.4                     (5.8)

($7,419)	5.7	(1.8)

7,830                   141.8                       8.3 2,479                  (12.7)                     10.8 493                  (20.8)                     10.8 126                     65.8                     26.0

$10,929	70.5	8.9

137                       6.7                       0.0 10                  (13.5)                       0.0 2                  (19.7)                       0.0
1                     (0.5)                       0.0 (250)                  (25.3)                     (7.6)

($100)	3.1	0.0

3501 - State Unemployment Insurance, certificated positions

350100 - SUI CERT	1,086	1,101	1,158

$1,086	$1,101	$1,158

72	57	6.6	5.2

$72	$57	6.6	5.2

73

Fund: 12 SubFund: -

3000 - 3999 Employee Benefits

3502 - State Unemployment Insurance, classified positions

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

350200 - SUI CLASS	3,140	3,103	3,070

$3,140	$3,103	$3,070

(70)	(33)

($70)	($33)

(2.2)	(1.1)

(2.2)	(1.1)

3601 - Workers' Compensation Insurance, certificated positions

360100 - W/C CERT

3602 - Workers' Compensation Insurance, classified positions

360200 - W/C CLASS

44,758 $44,758

126,795

25,443 $25,443

79,540

28,089 $28,089

74,368

(16,669) ($16,669)

(52,428)

2,646                  (37.2)                     10.4 $2,646                  (37.2)                     10.4

(5,172)	(41.3)	(6.5)

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

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

3901 - Other Benefits, certificated positions

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

3902 - Other Benefits, classified positions

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

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

$126,795

13,739 $13,739

43,974 $43,974

8,584 95
0

$8,679

24,396 1,365 0

$25,761

$2,276,034 17.7%
80.1%

$79,540

26,845 $26,845

45,527 $45,527

8,481 62
0

$8,543

25,372 1,735 0

$27,106

$2,507,066 18.0%
78.1%

$74,368

22,635 $22,635

50,048 $50,048

9,363 62
0

$9,425

24,794 1,188 0

$25,982

$2,462,706 17.3%
77.3%

($52,428)

8,896 $8,896

6,074 $6,074

779 (33) 0

$746

398 (177) 0

$221

$186,672

($5,172)	(41.3)	(6.5)

(4,210)                     64.7                  (15.7) ($4,210)                     64.7                  (15.7)

4,522                     13.8                       9.9 $4,522                     13.8                       9.9

882	9.1	10.4 0                  (35.0)                     (0.5) 0                      N/A                      N/A

$882	8.6	10.3

(577)                       1.6                     (2.3) (547)                  (13.0)                  (31.5) 0                      N/A                      N/A

($1,124)	0.9	(4.1)

($44,360)	8.2	(1.8)

74

Fund: 12 SubFund: -

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

430000 - INSTRUCTIONAL SUPPLIES 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

520010 - FIXED MILEAGE ALLOWANCE

5300 - Dues and Memberships 530000 - DUES & MEMBERSHIP

5500 - Operations and Housekeeping Services

550050 - PEST CONTROL

583,031 11,825 0 305,267

$900,123

97,601 $97,601

$997,723 7.8%

50,457 5,860

$56,317

0 $0

1,925

$1,925

617,759 19,550 0 321,677

$958,986

101,530 $101,530

$1,060,516 7.6%

38,902 5,860

$44,762

1,150 $1,150

1,925

$1,925

509,640 13,410 0 304,912

$827,961

113,881 $113,881

$941,843 6.6%

28,841 4,663

$33,504

1,249 $1,249

0

$0

(73,391) 1,585
0 (355)

($72,161)

16,281 $16,281

($55,880)

(21,616) (1,197)

($22,813)

1,249 $1,249

(1,925)

($1,925)

(108,119) (6,140)
0 (16,765)

($131,024)

12,351 $12,351

($118,673)

(10,061) (1,197)

($11,258)

99 $99

(1,925)

($1,925)

(12.6) 13.4 N/A (0.1)

(8.0)

16.7 16.7

(5.6)

(42.8) (20.4)

(40.5)

N/A N/A

(100.0)

(100.0)

(17.5) (31.4) N/A (5.2)

(13.7)

12.2 12.2

(11.2)

(25.9) (20.4)

(25.2)

8.6 8.6

(100.0)

(100.0)

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

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

61,633 2,000 0 9,400 7,100

$80,133

214,933 1,000
0 16,200 7,000

$239,133

273,526 0 0
13,032 4,006

$290,564

211,893 (2,000) 0
3,632 (3,094)

$210,431

58,593 (1,000) 0 (3,168) (2,994)

$51,431

343.8 (100.0) N/A 38.6 (43.6)

262.6

27.3 (100.0) N/A (19.6) (42.8)

21.5

75

Fund: 12 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5750 - Transfers of Direct Costs - Interfund

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

575000 - DIRECT COST/INTERFUND TRF 575002 - DIRECT COST/CUSD TODAY INTERFN 575003 - DIRECT COST/UTILITY INTERFUND 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

94,102 0 175,000 16,932 28,350 34,000 15,500 5,500 750 28,565 39,931 1,300

$439,930

89,102 0 135,000 16,932 29,350 26,000 15,500 5,500 750
0 30,931 1,300

$350,365

84,826 3,825 175,000 8,583 13,666 21,017 11,603 4,708 575
0 19,451 2,499

$345,753

(9,276) 3,825 0 (8,350)
(14,684) (12,983) (3,897) (792) (175) (28,565) (20,480) 1,199

($94,178)

(4,276) 3,825 40,000 (8,350) (15,684) (4,983) (3,897) (792) (175)
0 (11,480) 1,199

($4,613)

(9.9)                     (4.8) N/A                      N/A 0.0                     29.6 (49.3)                  (49.3) (51.8)                  (53.4) (38.2)                  (19.2) (25.1)                  (25.1) (14.4)                  (14.4) (23.3)                  (23.3) (100.0)                      N/A (51.3)                  (37.1) 92.2                     92.2

(21.4)	(1.3)

5800 - Professional/Consulting Services and Operating Expenditures

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

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

5900 - Communications

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

5000 - 5999 Services and Other Operating Expenditures

Percent of Total

6,130 34,130 8,700 0 45,378 500 8,500
148,575

$251,913

3,660 13,190 18,800

$35,650

$865,868

6.7%

2,130 158,635 8,700
0 22,878 1,725 8,500 0

$202,568

3,660 13,190 18,800

$35,650

$875,554

6.3%

1,260 135,635 4,980 2,168 14,562 16,716 8,500
0

$183,820

2,544 11,790 11,514

$25,848

$880,737

6.2%

(4,870) 101,505 (3,720) 2,168 (30,817) 16,216 0
(148,575)

($68,093)

(1,116) (1,400) (7,286)

($9,802)

$14,869

(870) (23,000) (3,720) 2,168 (8,317) 14,991 0
0

($18,748)

(1,116) (1,400) (7,286)

($9,802)

$5,183

(79.4)                  (40.8) 297.4                  (14.5) (42.8)                  (42.8) N/A                      N/A (67.9)                  (36.4) 3243.1                   869.0 0.0                       0.0 (100.0)                      N/A

(27.0)	(9.3)

(30.5)	(30.5) (10.6)	(10.6) (38.8)	(38.8)

(27.5)	(27.5)

1.7	0.6

76

Fund: 12 SubFund: -

6000 - 6999 Capital Outlay

6170 - Land Improvements

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

617000 - LAND IMPROVEMENTS

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

6400 - Equipment

640090 - EQUIPMENT $25,000+

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

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

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

7000 - 7499 Other Outgo Percent of Total
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

55,000 $55,000

0 $0

0 $0

$55,000 0.4%

514,596 $514,596

126,000 $126,000

$640,596 5.0%

0 0

$0

$0

0.0%

160,320 $160,320

19,800 $19,800

0 $0

$180,120 1.3%

514,596 $514,596

63,000 $63,000

$577,596 4.1%

362,848 0

$362,848

$362,848

2.6%

88,418 $88,418

11,447 $11,447

0 $0

$99,865 0.7%

635,024 $635,024

63,000 $63,000

$698,024 4.9%

362,848 252,000

$614,848

$614,848

4.3%

33,418 $33,418

11,447 $11,447

0 $0

$44,865

120,428 $120,428

(63,000) ($63,000)

$57,428

362,848 252,000

$614,848

$614,848

(71,902)                     60.8                  (44.8) ($71,902)                     60.8                  (44.8)

(8,353)                      N/A                  (42.2) ($8,353)                     N/A                  (42.2)

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

($80,255)	81.6	(44.6)

120,428                     23.4                     23.4 $120,428                     23.4                     23.4

0                  (50.0)                       0.0 $0                  (50.0)                       0.0

$120,428	9.0	20.8

0                      N/A                       0.0 252,000                      N/A                      N/A

$252,000	N/A	69.5

$252,000	N/A	69.5

77

SUMMARY OF REVISIONS

2019-2020 CAFETERIA FUND BUDGET

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

Item

Federal meal reimbursements Federal donated commodities
Change from 3rd Quarter to Annual

2019-20	2019-20 Adopted Budget              Annual

Adjustment $       181,399
	(104,513) $         76,886

Increase/(Decrease)

I.	2019-20 Cafeteria Fund Revenues	$ 11,280,917	$ 11,004,645	$ (276,272)

A. Federal Revenues

Federal	Revenues	changed	from $10,927,759	at       Third	Quarter       to $11,004,645 at Annual, an increase of $76,886. The change is due to higher than projected Federal meal reimbursements, and less donated commodities received than previously projected. Meals served from the start of suspension of onsite classes in March through the end of the fiscal year were reimbursed at the rate received for students eligible for free males, regardless of their status.     This resulted in increased federal reimbursements. This increase was offset by a decrease in federal food commodities purchased.

B. State Revenues

State Revenues changed from $698,119 at Third Quarter to $766,839 at Annual, an increase of $68,720. All meals served during the suspension of onsite classes, regardless of the student’s socioeconomic status, were reimbursed	by	the	State	resulting	in increased revenues.

Change from 3rd Quarter to Annual	$ 68,720

2019-20	2019-20

Adopted Budget	Annual	Increase/(Decrease)

$ 737,510	$ 766,839	$ 29,329

78

C. Local Revenues

Local Revenues changed from $3,625,002 at Third Quarter to $3,038,798 at Annual, a decrease of $586,204.	Local revenues significantly decreased from March through the end of the fiscal year due to the COVID-19 pandemic and the suspension of onsite classes. The decrease to student sales was offset by an increase to federal and state reimbursement revenues.

`

Change from 3rd Quarter to Annual	$ (440,599)

2019-20	2019-20

Adopted Budget	Annual	Increase/(Decrease)

$ 16,436,517	$ 14,810,282	$ (1,626,235)

II.	2019-20 Cafeteria Fund Expenditures

A. Classified Personnel Salaries

Item Interest
Adult ala carte sales Other
Special events Student Sales
Change from 3rd Quarter to Annual

Adjustment $	7,909
(1,465) (2,967) (21,126)
	(568,555)

$	(586,204)

Classified Personnel Salaries changed from $5,113,059 at Third Quarter to $5,104,951 at Annual, a decrease of $8,109.	The decrease is due to minor changes that occurred since Third Quarter.

2019-20 Adopted Budget

$ 4,418,090

2019-20 Annual

$ 3,038,798

Increase/(Decrease)

$ (1,379,292)

Item

Clerical and office salaries Classified supervisor salaries Other classified salaries
Classified support salaries

Adjustment $           3,450
239 (2,779)
	(9,019)

Change from 3rd Quarter to Annual	$	(8,109) D. Total Cafeteria Fund Revenues

Total Cafeteria Fund Revenues changed from $15,250,881	at	Third	Quarter	to $14,810,282 at Annual, a decrease of $440,599.

2019-20 Adopted Budget

$ 5,126,054

2019-20 Annual

$ 5,104,951

Increase/(Decrease)

$	(21,103)

79

B. Employee Benefits

Employee Benefits changed from $2,891,636 at Third Quarter to $2,837,000 at Annual, a decrease of $54,636.	The changes are directly related to the previously mentioned adjustments to salary accounts.

Item	Adjustment Health and welfare                                         $	4,758 Other employee benefits                                           (7,661) CalPERS                                                                       (25,441) OASDI/Medicare                                                        (26,292) Change from 3rd Quarter to Annual          $         (54,636)

2019-20	2019-20
Adopted Budget	Annual	Increase/(Decrease)

C. Books, Supplies and Other Materials

Books,	Supplies	and	Other	Materials changed from $7,104,072 at Third Quarter to $6,648,802 at Annual, a decrease of $455,270. The decrease was in large part due to the suspension of onsite classes due to the COVID-19 pandemic. The number of meals served decreased significantly and less of a variety was offered, resulting in decreased	food     purchases.         With	the uncertainty brought on by the pandemic, Campus Catering decided to hold on purchasing     equipment     resulting	in     a decrease from Third Quarter to Annual.

$ 2,939,622	$ 2,837,000	$	(102,622)	Item Supplies
Noncapitalized equipment Food
Change from 3rd Quarter to Annual

Adjustment $	7,014
(151,649)

	(310,635)

$	(455,270)

2019-20 Adopted Budget

2019-20
Annual	Increase/(Decrease)

$ 7,454,555	$ 6,648,802	$	(805,753)

80

D.	Contracted Services and Other Operating Expenditures

Contracted Services and Other Operating Expenditures changed from $335,639 at Third Quarter to $326,146 at Annual, a decrease of $9,493. This is due to minor overall variances between Third Quarter and Annual.

F. Capital Outlay

Other Outgo changed from $295,000 at Third Quarter to $34,627 at Annual, a decrease of $260,373. The decrease is due to a planned vehicle purchase that was delayed due to the COVID-19 pandemic. In addition, the planned backup generator project was ultimately cancelled due to the uncertainty related to future revenues.

Item

Rent, leases & repairs Communications
Dues and memberships Professional services Conference/Travel Transfer of direct costs
Change from 3rd Quarter to Annual

Adjustment $	12,113
(200) (203) (4,002) (5,740)
	(11,461)

$	(9,493)

Change from 3rd Quarter to Annual

2019-20	2019-20 Adopted Budget              Annual

$ -0-	$ 34,627

$ (260,373)

Increase/(Decrease)

$	34,627

2019-20 Adopted Budget

2019-20
Annual	Increase/(Decrease)

$ 520,907	$ 326,146	$	(194,761)

81

G. Other Outgo	III.	Cafeteria Fund Balance

Other Outgo changed from $707,897 at Third Quarter to $686,924 at Annual, a decrease of $20,973. The decrease is due to overall decreases in expenditures resulting in a decrease to indirect costs.

Change from 3rd Quarter to Annual	$ (20,973)

2019-20	2019-20

Adopted Budget	Annual	Increase/(Decrease)

$ 742,435	$ 686,924	$ (55,511)

H.	Total Cafeteria Fund Expenditures

Total Cafeteria Fund Expenditures changed from $16,447,304 at Third Quarter to $15,638,449 at Annual, a decrease of $808,855.

Change from 3rd Quarter to Annual	$ (808,855)

2019-20	2019-20

Adopted Budget	Annual	Increase/(Decrease)

$ 16,783,573	$ 15,638,449	$ (1,145,124)

Total revenues are $14,810,282 and total expenditures are $15,638,449 at Annual. The projected Fund Balance for the 2019-20 fiscal year is as follows:

Beginning Fund Balance, Aud

Revenues Expenditures

Surplus/(D

Ending Fund Balance, 6/30/2

Assigned:
New Building Lease

Sub Total of Components

General Reserve

General Reserve Percentage

COVID 19 One-Time changes: Revenues
Expenditures
Total One-Time due to COVID

One-Time costs in 2019-20: Administrative office equ Total One-Time (3)

Ongoing Surplus/(Deficit) (1 +
	
ited 7/1/19

14,810,282 15,638,449
	
$ 8,153,166

	(828,167)

$ 7,324,999

 6,543,077

6,543,077

$ 781,922

5%

$ 1,917,688
 (1,331,173) $	586,515

$     109,901 $     109,901

$ (131,751)

eficit) (1)

0, Unaudited

(2)

ipment

2 + 3)

82

Fund: 13 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

13 - CAFETERIA FUND	$16,436,517	$15,250,881	$14,810,282	($1,626,235)	($440,599)	(9.9)	(2.9)
	
8100 - 8299 Federal Revenue

8220 - Child Nutrition Programs 822000 - FED CHILD NUTRITION

8221 - Donated Food Commodities

822100 - FED DONATED FOOD COMMODITIES

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

8520 - Child Nutrition

852000 - ST CHILD NUTRITION

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

8634 - Food Service Sales

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

8600 - 8799 Other Local Revenue

Percent of Total

10,180,917 $10,180,917

1,100,000 $1,100,000

$11,280,917 68.6%

737,510 $737,510

$737,510 4.5%

3,133,832 273,881
0 738,031 11,655 140,352 17,785 56,402

$4,371,939

46,150 $46,150

$4,418,090

26.9%

9,727,759 $9,727,759

1,200,000 $1,200,000

$10,927,759 71.7%

698,119 $698,119

$698,119 4.6%

2,498,457 228,260
0 605,910 54,750 101,997 12,413 61,839

$3,563,626

61,376 $61,376

$3,625,002 23.8%

83

9,909,158 $9,909,158

1,095,487 $1,095,487

$11,004,645 74.3%

766,839 $766,839

$766,839 5.2%

2,047,522 190,298
0 526,252 53,285 80,871 22,402 48,882

$2,969,514

69,285 $69,285

$3,038,798

20.5%

(271,759) ($271,759)

(4,513) ($4,513)

($276,272)

29,329 $29,329

$29,329

(1,086,310) (83,583)
0 (211,779) 41,630 (59,481) 4,617 (7,520)

($1,402,426)

23,135 $23,135

($1,379,291)

181,398                     (2.7)                       1.9 $181,398                    (2.7)                       1.9

(104,513)                     (0.4)                     (8.7) ($104,513)                    (0.4)                    (8.7)

$76,885	(2.4)	0.7

68,719                       4.0                       9.8 $68,719                       4.0                       9.8

$68,719	4.0	9.8

(450,934)                  (34.7)                  (18.0) (37,962)                  (30.5)                  (16.6) 0                      N/A                      N/A (79,658)                  (28.7)                  (13.1) (1,465)                   357.2                     (2.7) (21,126)                  (42.4)                  (20.7) 9,989                     26.0                     80.5 (12,956)                  (13.3)                  (21.0)

($594,113)	(32.1)	(16.7)

7,909                     50.1                     12.9 $7,909                     50.1                     12.9

($586,204)	(31.2)	(16.2)

Fund: 13 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

13 - CAFETERIA FUND	$16,783,573	$16,447,304	$15,638,449	($1,145,124)	($808,854)	(6.8)	(4.9)

-

320290 - PERS CLASSIFIED 330290 - SOCIAL SECURITY CLASS 330291 - MEDICARE CLASS
330292 - SUPPLEMENTAL RETIREMENT CLASS 350290 - SUI CLASS
360290 - W/C CLASS 390293 - SELF INSUR CLASS 390294 - AB 1522 ACCRUAL

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

$0	N/A	N/A

$0	N/A	N/A

84

Fund: 13 SubFund: -

2000 - 2999 Classified Personnel Salaries

2200 - Classified Support Salaries

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

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

2400 - Clerical, Technical, and Office Staff Salaries

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

2900 - Other Classified Salaries 290090 - OTHER CLASSIFIED SAL

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

125,893 136,015 2,974,732 220,437 169,087
0 100

$3,626,263

1,312,807 $1,312,807

157,953 0 0

$157,953

29,030 $29,030

$5,126,054

30.5%

127,041 141,099 3,003,467 173,381 116,506 250
0

$3,561,744

1,369,848 $1,369,848

162,892 0 0

$162,892

18,575 $18,575

$5,113,059

31.1%

126,947 141,099 2,989,861 190,747 103,852 219
0

$3,552,725

1,370,088 $1,370,088

166,342 0 0

$166,342

15,796 $15,796

$5,104,951

32.6%

1,054 5,084 15,129 (29,690) (65,234) 219 (100)

($73,539)

57,281 $57,281

8,389 0 0

$8,389

(13,234) ($13,234)

($21,103)

(95) 0
(13,606) 17,366 (12,654) (32)
0

($9,019)

239 $239

3,450 0 0

$3,450

(2,779) ($2,779)

($8,109)

0.8                     (0.1) 3.7                       0.0 0.5                     (0.5) (13.5)                     10.0 (38.6)                  (10.9) N/A                  (12.6)
(100.0)	N/A

(2.0)	(0.3)

4.4                       0.0 4.4                       0.0

5.3	2.1 N/A                      N/A N/A                      N/A

5.3	2.1

(45.6)                  (15.0) (45.6)                  (15.0)

(0.4)	(0.2)

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED	0	0	0	0

$0	$0	$0	$0

3202 - Public Employees' Retirement System, classified positions

0	N/A	N/A

$0	N/A	N/A

320200 - PERS CLASSIFIED

3302 - OASDI/Medicare/Alternative, classified positions

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

862,578 $862,578

246,186 70,998 36,472

$353,656

878,387 $878,387

276,152 72,665 26,762

$375,580

85

852,946 $852,946

252,053 69,630 27,605

$349,287

(9,632) ($9,632)

5,866 (1,369) (8,867)

($4,369)

(25,441)                     (1.1)                     (2.9) ($25,441)                    (1.1)                    (2.9)

(24,099)                       2.4                     (8.7) (3,036)                     (1.9)                     (4.2) 843                  (24.3)                       3.1

($26,292)	(1.2)	(7.0)

Fund: 13 SubFund: -

3000 - 3999 Employee Benefits

3402 - Health & Welfare Benefits, classified positions

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

1,306,992 106,167 21,127 6,647 15,257

$1,456,189

2,509

$2,509

1,255,968 98,107 21,127 6,647 16,001

$1,397,850

2,566

$2,566

1,263,646 98,107 19,523 6,475 14,857

$1,402,607

2,448

$2,448

(43,346) (8,060) (1,604) (173) (399)

($53,581)

(62)

($62)

7,678                     (3.3)                       0.6 0                     (7.6)                       0.0 (1,604)                     (7.6)                     (7.6) (173)                     (2.6)                     (2.6) (1,144)                     (2.6)                     (7.1)

$4,758	(3.7)	0.3

(118)	(2.5)	(4.6)

($118)	(2.5)	(4.6)

3602 - Workers' Compensation Insurance, classified positions

360200 - W/C CLASS

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

3802 - PERS Reduction, classified positions 380200 - PERS REV LIM REDUC CLASS

3902 - Other Benefits, classified positions

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

390206 - PARS GOLDEN HANDSHAKE

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

108,237 $108,237

134,042 $134,042

0 $0

0 20,775 1,636 0

$22,412

$2,939,622 17.5%
48.1%

62,802 $62,802

150,441 $150,441

0 $0

0 22,874 1,136 0

$24,010

$2,891,636 17.6%
48.7%

61,153 $61,153

146,982 $146,982

0 $0

0 20,421 1,156 0

$21,577

$2,837,000 18.1%
50.8%

(47,084) ($47,084)

12,940 $12,940

0 $0

0 (354) (481) 0

($834)

($102,622)

(1,650)                  (43.5)                     (2.6) ($1,650)                  (43.5)                    (2.6)

(3,459)                       9.7                     (2.3) ($3,459)                       9.7                    (2.3)

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

0                      N/A                      N/A (2,452)                     (1.7)                  (10.7) 19                  (29.4)                       1.7
0	N/A	N/A

($2,433)	(3.7)	(10.1)

($54,636)	(3.5)	(1.9)

86

Fund: 13 SubFund: -

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

430007 - SUPPLIES/SOFTWARE 430008 - SUPPLIES NON-CLASSROOM 430072 - GAS
430082 - INVENTORY ADJUSTMENT

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

4700 - Food

470000 - FOOD

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

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

5200 - Travel and Conferences 520000 - CONF/TRAVEL

5300 - Dues and Memberships 530000 - DUES & MEMBERSHIP

5500 - Operations and Housekeeping Services

550080 - PG&E

0 240,175 0
0

$240,175

295,950 $295,950

5,353,430 400,000 1,100,000 65,000

$6,918,430

$7,454,555 44.4%

25,000 $25,000

0 $0

0

$0

0 375,175 0
0

$375,175

454,950 $454,950

4,681,347 350,000 1,200,000 42,600

$6,273,947

$7,104,072 43.2%

18,000 $18,000

3,580 $3,580

0

$0

0 382,189 0
0

$382,189

303,301 $303,301

4,542,515 290,958 1,095,487 34,353

$5,963,312

$6,648,802 42.5%

12,260 $12,260

3,377 $3,377

0

$0

0 142,014 0
0

$142,014

7,351 $7,351

(810,915) (109,042) (4,513) (30,648)

($955,118)

($805,753)

(12,740) ($12,740)

3,377 $3,377

0

$0

0                      N/A                      N/A 7,014                     59.1                       1.9 0                      N/A                      N/A
0	N/A	N/A

$7,014	59.1	1.9

(151,649)                       2.5                  (33.3) ($151,649)                       2.5                  (33.3)

(138,833)                  (15.1)                     (3.0) (59,042)                  (27.3)                  (16.9) (104,513)                     (0.4)                     (8.7) (8,248)                  (47.2)                  (19.4)

($310,635)	(13.8)	(5.0)

($455,270)	(10.8)	(6.4)

(5,740)                  (51.0)                  (31.9) ($5,740)                  (51.0)                  (31.9)

(203)                      N/A                     (5.7) ($203)                     N/A                    (5.7)

0	N/A	N/A

$0	N/A	N/A

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

560002 - MAINTENANCE AGREEMENTS 560005 - RENTAL
560006 - REPAIR EQUIP 560010 - BLDG LEASE/RENTS

15,659 0 108,806 325,330

$449,795

10,718 0 131,747 129,947

$272,412

87

10,718 0 143,860 129,947

$284,525

(4,941) 0 35,054
(195,383)

($165,270)

0                  (31.6)                       0.0 0                      N/A                      N/A
12,113                     32.2                       9.2 0                  (60.1)                       0.0

$12,113	(36.7)	4.4

Fund: 13 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5710 - Transfers of Direct Costs

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

571060 - DIRECT COST/TECHNOLOGY

5750 - Transfers of Direct Costs - Interfund

575000 - DIRECT COST/INTERFUND TRF 575010 - DIRECT COST/MTCE INTERFUND 575020 - DIRECT COST/TRANSP INTERFUND 575030 - DIRECT COST/FOOD SVC INTERFUND 575040 - DIRECT COST/GAD/INTERF
575050 - DIRECT COST/COPIER INTERFUND 575052 - DIRECT COST/SCANBACK INTERFUND 575080 - INTER-FUND DIRECT COST FUEL

0 $0

9,900 0
950 (34,000) 19,891 1,600 200 14,000

$12,541

0 $0

9,900 0
950 (26,000) 19,891 1,600 200 16,450

$22,991

0 $0

5,985 0
884 (21,017) 15,936 200
209 9,333

$11,531

0 $0

(3,915) 0
(66) 12,983 (3,955) (1,400) 9 (4,667)

($1,011)

0 $0

(3,915) 0
(66) 4,983 (3,955) (1,400) 9 (7,117)

($11,461)

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

(39.5)                  (39.5) N/A                      N/A (6.9)                     (6.9) (38.2)                  (19.2) (19.9)                  (19.9) (87.5)                  (87.5) 4.3                       4.3 (33.3)                  (43.3)

(8.1)	(49.8)

5800 - Professional/Consulting Services and Operating Expenditures

580001 - CONT FOR PER SERV/INDIVIDUAL 580002 - CONTRACT SERVICES
580005 - LEGAL SERVICES 580009 - FEES / OTHER

5900 - Communications

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

5000 - 5999 Services and Other Operating Expenditures

Percent of Total

0 18,000 0
55

$18,055

0 5,616 9,900

$15,516

$520,907

3.1%

0 4,000 640
0

$4,640

0 5,616 8,400

$14,016

$335,639

2.0%

0 0
638 0

$638

0 5,616 8,199

$13,815

$326,146

2.1%

0 (18,000) 638
(55)

($17,417)

0 0
(1,701)

($1,701)

($194,761)

0 (4,000) (2)
0

($4,002)

0 0
(201)

($201)

($9,493)

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

(96.5)

N/A 0.0 (17.2)

(11.0)

(37.4)

N/A (100.0) (0.3) N/A

(86.2)

N/A 0.0 (2.4)

(1.4)

(2.8)

88

Fund: 13 SubFund: -

6000 - 6999 Capital Outlay

6200 - Buildings and Improvements of Buildings

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

620000 - BLDG/IMPRV OF BLDG

6400 - Equipment

640090 - EQUIPMENT $25,000+

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

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

7438 - Debt Service - Interest

743800 - DEBT SERVICE/INTEREST

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

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

7619 - Other Authorized Interfund Transfers Out 761914 - TRANSFER TO SPEC RES/CAP PROJ

7600 - 7629 Interfund Transfers Out

Percent of Total

0 $0

0 $0

$0 0.0%

742,435 $742,435

0 $0

0 $0

$742,435 4.4%

0 $0

$0

0.0%

0 $0

295,000 $295,000

$295,000 1.8%

707,897 $707,897

0 $0

0 $0

$707,897 4.3%

0 $0

$0

0.0%

0 $0

34,627 $34,627

$34,627 0.2%

686,924 $686,924

0 $0

0 $0

$686,924 4.4%

0 $0

$0

0.0%

0 $0

34,627 $34,627

$34,627

(55,511) ($55,511)

0 $0

0 $0

($55,511)

0 $0

$0

0 $0

(260,374) ($260,374)

($260,374)

(20,973) ($20,973)

0 $0

0 $0

($20,973)

0 $0

$0

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

N/A                  (88.3) N/A                  (88.3)

N/A	(88.3)

(7.5)                     (3.0) (7.5)                    (3.0)

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

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

(7.5)	(3.0)

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

N/A	N/A

89

Fund: 14 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

14 - DEFERRED MAINTENANCE FUND	$4,101,000	$4,101,000	$4,024,975	($76,025)	($76,025)	(1.9)	(1.9)
	
8600 - 8799 Other Local Revenue

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

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

8900 - 8929 Interfund Transfers In

Percent of Total

1,000 $1,000

0 $0

$1,000 0.0%

4,100,000 $4,100,000

$4,100,000

100.0%

1,000 $1,000

0 $0

$1,000 0.0%

4,100,000 $4,100,000

$4,100,000

100.0%

24,932 $24,932

43 $43

$24,975 0.6%

4,000,000 $4,000,000

$4,000,000

99.4%

23,932 $23,932

43 $43

$23,975

(100,000) ($100,000)

($100,000)

23,932 $23,932

43 $43

$23,975

(100,000) ($100,000)

($100,000)

2393.2                 2393.2 2393.2                2393.2

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

2397.5	2397.5

(2.4)                     (2.4) (2.4)                    (2.4)

(2.4)	(2.4)

90

Fund: 14 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

14 - DEFERRED MAINTENANCE FUND	$4,101,000	$4,081,234	$4,035,875	($65,125)	($45,359)	(1.6)	(1.1)
	
2000 - 2999 Classified Personnel Salaries

2200 - Classified Support Salaries

220007 - MAINTENANCE SAL                                                                      0                                  0                                  0                                  0 220070 - CLASS SUPPORT OT                                                                      0                                  0                                  0                                  0

$0	$0	$0	$0

2000 - 2999 Classified Personnel Salaries	$0	$0	$0	$0 Percent of Total                                                                                        0.0%                           0.0%                           0.0%
3000 - 3999 Employee Benefits

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

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

$0	N/A	N/A

$0	N/A	N/A

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

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

$0	N/A	N/A

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

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

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

0	N/A	N/A

$0	N/A	N/A

91

Fund: 14 SubFund: -

3000 - 3999 Employee Benefits

3902 - Other Benefits, classified positions

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

390203 - SELF INSUR CLASS

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

4000 - 4999 Books and Supplies

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                        15,681 $0                     $15,681

$0	$15,681

0.0%	0.4%

0 $0

$0 0.0% 0.0%

14,181 $14,181

$14,181

0.4%

0 $0

$0

14,181 $14,181

$14,181

0 $0

$0

(1,500) ($1,500)

($1,500)

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

N/A	N/A

N/A                     (9.6) N/A                    (9.6)

N/A	(9.6)

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

2,601,000 $2,601,000

0 $0

0 $0

$2,601,000

63.4%

1,716,444 $1,716,444

0 $0

0 $0

$1,716,444

42.1%

1,892,258 $1,892,258

0 $0

0 $0

$1,892,258

46.9%

(708,742) ($708,742)

0 $0

0 $0

($708,742)

175,814                  (27.2)                     10.2 $175,814                  (27.2)                     10.2

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

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

$175,814	(27.2)	10.2

92

Fund: 14 SubFund: -

6000 - 6999 Capital Outlay

6170 - Land Improvements

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

0 $0

1,500,000 $1,500,000

$1,500,000 36.6%

0 0

$0

$0

0.0%

0 $0

2,349,108 $2,349,108

$2,349,108 57.6%

0 0

$0

$0

0.0%

0 $0

2,129,435 $2,129,435

$2,129,435 52.8%

0 0

$0

$0

0.0%

0 $0

629,435 $629,435

$629,435

0 0

$0

$0

0 $0

(219,673) ($219,673)

($219,673)

0 0

$0

$0

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

42.0                     (9.4) 42.0                    (9.4)

42.0	(9.4)

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

N/A	N/A

N/A	N/A

93

Fund: 21 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

21 - BUILDING FUND	$1,741,100	$5,006,284	$4,231,117	$2,490,017	($775,168)	143.0	(15.5)
	
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

15,000

$15,000

272,402 $272,402

20,414

$20,414

544,803 $544,803

85,648

$85,648

544,803 $544,803

70,648

$70,648

272,402 $272,402

65,234

$65,234

N/A                   100.0 N/A                   100.0

471.0	319.6

471.0	319.6

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

$15,000 0.9%

1,726,100 0 0

$1,726,100

$1,726,100

99.1%

0 $0

0 $0

$292,815 5.8%

4,713,469 0 0

$4,713,469

$4,713,469

94.2%

(619,873) ($619,873)

0 $0

$10,578 0.3%

4,220,539 0 0

$4,220,539

$4,220,539

99.7%

(619,873) ($619,873)

0 $0

($4,422)

2,494,439 0 0

$2,494,439

$2,494,439

(619,873)                      N/A                      N/A ($619,873)                     N/A                     N/A

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

($282,237)	(29.5)	(96.4)

(492,930)	144.5	(10.5) 0                      N/A                      N/A 0                      N/A                      N/A

($492,930)	144.5	(10.5)

($492,930)	144.5	(10.5)

94

Fund: 21 SubFund: -

8930 - 8979 All Other Financing Sources

8951 - Proceeds from Sale of Bonds

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

895100 - PROCEEDS FROM SALE OF BONDS

8971 - Proceeds from Certificates of Participation 897100 - PROCEEDS FROM COP'S

8972 - Proceeds from Capital Leases

897200 - PROCEEDS FROM CAPITAL LEASES

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

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

8980 - 8999 Contributions

Percent of Total

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

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

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

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

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

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

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

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

$0	N/A	N/A

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

$0	N/A	N/A

95

Fund: 21 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

21 - BUILDING FUND	$1,921,100	$9,667,428	$7,853,346	$5,932,246	($1,814,083)	308.8	(18.8)
	
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%

218,585 $218,585

0 0 0 0

$0

$218,585

2.3%

218,550 $218,550

0 0 0 0

$0

$218,550

2.8%

218,550 $218,550

0 0 0 0

$0

$218,550

(35)                      N/A                       0.0 ($35)                     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

($35)	N/A	0.0

96

Fund: 21 SubFund: -

3000 - 3999 Employee Benefits

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

3502 - State Unemployment Insurance, classified positions

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%

21,236 $21,236

18,616 $18,616

5,853 3,169 0

$9,022

26,166 1,990 396 162
0

$28,714

109 $109

2,623 $2,623

8,853 $8,853

874 $874

$90,048 0.9%
3.2% 97

21,236 $21,236

18,609 $18,609

5,782 3,122 0

$8,904

26,166 1,990 396 216
0

$28,768

107 $107

2,623 $2,623

8,788 $8,788

874 $874

$89,908 1.1%
3.9%

21,236 $21,236

18,609 $18,609

5,782 3,122 0

$8,904

26,166 1,990 396 216
0

$28,768

107 $107

2,623 $2,623

8,788 $8,788

874 $874

$89,908

0                      N/A                       0.0 $0                     N/A                       0.0

(7)                      N/A                       0.0 ($7)                     N/A                       0.0

(71)                      N/A                     (1.2) (47)                      N/A                     (1.5) 0                      N/A                      N/A

($119)	N/A	(1.3)

0                      N/A                       0.0 0                      N/A                       0.0 0                      N/A                       0.0 54                      N/A                     33.3 0                      N/A                      N/A

$54	N/A	0.2

(3)                      N/A                     (2.5) ($3)                     N/A                    (2.5)

0                      N/A                       0.0 $0                     N/A                       0.0

(65)                      N/A                     (0.7) ($65)                     N/A                    (0.7)

0                      N/A                       0.0 $0                     N/A                       0.0

($140)	N/A	(0.2)

Fund: 21 SubFund: -

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

430000 - INSTRUCTIONAL SUPPLIES 430008 - SUPPLIES NON-CLASSROOM 430076 - REPAIR SUPP TRANSP

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

4000 - 4999 Books and Supplies

Percent of Total

0	0 0	0 0	0

$0	$0

0                        76,014 $0                     $76,014

$0	$76,014

0.0%	0.8%

0 0 0

$0

65,416 $65,416

$65,416

0.8%

0 0 0

$0

65,416 $65,416

$65,416

0 0 0

$0

(10,598) ($10,598)

($10,598)

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

N/A	N/A

N/A                  (13.9) N/A                  (13.9)

N/A	(13.9)

98

Fund: 21 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5200 - Travel and Conferences

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

520000 - CONF/TRAVEL                                                                               0                                  0                                  0                                  0 $0                               $0                               $0                               $0

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

560001 - NONCAPITALIZED IMPROVEMENTS	0	0	0	0 560002 - MAINTENANCE AGREEMENTS	0	0	0	0 560010 - BLDG LEASE/RENTS	0	0	0	0

$0	$0	$0	$0

5710 - Transfers of Direct Costs

571060 - DIRECT COST/TECHNOLOGY                                                      0                                  0                                  0                                  0 $0                               $0                               $0                               $0

5750 - Transfers of Direct Costs - Interfund

575000 - DIRECT COST/INTERFUND TRF	0	0	0	0 575030 - DIRECT COST/FOOD SVC INTERFUND	0	0	0	0 575040 - DIRECT COST/GAD/INTERF	0	0	0	0 575050 - DIRECT COST/COPIER INTERFUND	0	0	0	0 575052 - DIRECT COST/SCANBACK INTERFUND	0	0	0	0 575060 - DIRECT COST/TECH 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

$0	N/A	N/A

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

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

$0	N/A	N/A

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES 580005 - LEGAL SERVICES 580006 - ADVERTISING
580036 - COST OF ISSUANCE MISC 580090 - BUDGET RESERVE

5900 - Communications

590002 - PHONE CLASSIFIED

590005 - COMMUNICATION/POSTAGE

5000 - 5999 Services and Other Operating Expenditures

Percent of Total

0	0 0	0 0	0 0	0 0	0

$0	$0

0                          2,160 0                                  0

$0	$2,160

$0	$2,160

0.0%	0.0%

18,000 0 0
1,650 0

$19,650

2,160 0

$2,160

$21,810

0.3%

18,000 0 0
1,650 0

$19,650

2,160 0

$2,160

$21,810

18,000 0 0
1,650 0

$19,650

0 0

$0

$19,650

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

N/A	909.7

99

Fund: 21 SubFund: -

6000 - 6999 Capital Outlay

6100 - Land

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

610000 - SITE PURCHASE

6170 - Land Improvements

617000 - LAND IMPROVEMENTS

6200 - Buildings and Improvements of Buildings

620000 - BLDG/IMPRV OF BLDG

620019 - CONSTRUCTION CONTINGENCY

6400 - Equipment

640090 - EQUIPMENT $25,000+

6000 - 6999 Capital Outlay

Percent of Total

0                                  0 $0                               $0

0                          6,725 $0                        $6,725

0                  6,508,485 0                                  0

$0	$6,508,485

0                                  0 $0                               $0

$0	$6,515,210

0.0%	67.4%

0 $0

1,725 $1,725

3,447,931 0

$3,447,931

0 $0

$3,449,656

43.9%

0 $0

1,725 $1,725

3,447,931 0

$3,447,931

0 $0

$3,449,656

0 $0

(5,000) ($5,000)

(3,060,554) 0

($3,060,554)

0 $0

($3,065,554)

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

N/A                  (74.3) N/A                  (74.3)

N/A                  (47.0) N/A                      N/A

N/A	(47.0)

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

N/A	(47.1)

100

Fund: 21 SubFund: -

7000 - 7499 Other Outgo

7283 - All Other Transfers to JPAs

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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
59,000 132,100

$191,100

0 0 0
1,250,000 285,000

$1,535,000

$1,726,100

89.8%

0 $0

0 0 0
59,000 132,100

$191,100

0 0 0
1,250,000 285,000

$1,535,000

$1,726,100

17.9%

0 $0

189,888 0 0 0 0

$189,888

1,535,000 0 0 0 0

$1,535,000

$1,724,888

22.0%

0 $0

189,888 0 0
(59,000) (132,100)

($1,212)

1,535,000 0 0
(1,250,000) (285,000)

$0

($1,212)

0 $0

189,888 0 0
(59,000) (132,100)

($1,212)

1,535,000 0 0
(1,250,000) (285,000)

$0

($1,212)

N/A N/A

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

(0.6)

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

0.0

(0.1)

N/A N/A

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

(0.6)

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

0.0

(0.1)

7613 - To State School Building Fund/County School Facilities Fund from All Other Funds

761300 - DIST SH/SFP PROJECT

7619 - Other Authorized Interfund Transfers Out

761900 - TRANSFER TO GENERAL FUND 761904 - TRANSFER TO COP
761911 - TRANSFER TO DEV FEES II

761914 - TRANSFER TO SPEC RES/CAP PROJ 761999 - TRANSFER TO ALL OTHR FUNDS

7600 - 7629 Interfund Transfers Out

Percent of Total

0 $0

195,000 0 0 0 0

$195,000

$195,000

10.2%

0 $0

1,039,311 0 0 0 0

$1,039,311

$1,039,311

10.8%

1,243,807 $1,243,807

1,039,311 0 0 0 0

$1,039,311

$2,283,118

29.1%

1,243,807 $1,243,807

844,311 0 0 0 0

$844,311

$2,088,118

1,243,807                      N/A                      N/A $1,243,807                     N/A                     N/A

0	433.0	0.0 0                      N/A                      N/A 0                      N/A                      N/A 0                      N/A                      N/A 0                      N/A                      N/A

$0	433.0	0.0

$1,243,807	1070.8	119.7

101

Fund: 25 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

25 - CAPITAL FACILITIES FUND	$11,340,000	$13,400,000	$18,722,696	$7,382,696	$5,322,696	65.1	39.7
	
8600 - 8799 Other Local Revenue

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

35,000

$35,000

35,000

$35,000

430,914

$430,914

395,914

$395,914

395,914

$395,914

1131.2	1131.2

1131.2	1131.2

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

866200 - NET INC(DEC) FAIR VALUE INVEST

8681 - Mitigation/Developer Fees 868100 - LOC DEV FEES

8699 - All Other Local Revenue 869900 - LOC OTHER REVENUE

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

8919 - Other Authorized Interfund Transfers In

891919 - FROM DEV FEES 891933 - FROM BOND
891998 - FROM SFP TO OTHER FUNDS

8900 - 8929 Interfund Transfers In

Percent of Total

0 $0

11,300,000 $11,300,000

5,000 $5,000

$11,340,000 100.0%

0 0 0

$0

$0

0.0%

0 $0

13,360,000 $13,360,000

5,000 $5,000

$13,400,000 100.0%

0 0 0

$0

$0

0.0%

560,501 $560,501

17,722,931 $17,722,931

8,350 $8,350

$18,722,696 100.0%

0 0 0

$0

$0

0.0%

560,501 $560,501

6,422,931 $6,422,931

3,350 $3,350

$7,382,696

0 0 0

$0

$0

560,501                      N/A                      N/A $560,501                     N/A                     N/A

4,362,931                     56.8                     32.7 $4,362,931                     56.8                     32.7

3,350                     67.0                     67.0 $3,350                     67.0                     67.0

$5,322,696	65.1	39.7

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

$0	N/A	N/A

$0	N/A	N/A

102

Fund: 25 SubFund: -

8980 - 8999 Contributions

8980 - Contributions from Unrestricted Revenues

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

898000 - CONTRIB FR UNRESTRICTED REV

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

8980 - 8999 Contributions

Percent of Total

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

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

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

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

$0	N/A	N/A

103

Fund: 25 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

25 - CAPITAL FACILITIES FUND	$11,340,000	$18,533,990	$15,663,913	$4,323,913	($2,870,077)	38.1	(15.5)
	
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%

446,227 $446,227

144,991 0

$144,991

$591,218

5.2%

0 $0

0 $0

$0 0.0%

433,862 $433,862

147,874 0

$147,874

$581,735

3.1%

0 $0

0 $0

$0 0.0%

437,386 $437,386

147,854 0

$147,854

$585,239

3.7%

0 $0

0 $0

$0

(8,841) ($8,841)

2,863 0

$2,863

($5,979)

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

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

$0	N/A	N/A

3,524                     (2.0)                       0.8 $3,524                    (2.0)                       0.8

(20)                       2.0                       0.0 0                      N/A                      N/A

($20)	2.0	0.0

$3,504	(1.0)	0.6

3101 - State Teachers' Retirement System, certificated positions

310100 - STRS CERT

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED

0 $0

23,283

$23,283

0 $0

21,130

$21,130

0 $0

21,460

$21,460

0 $0

(1,823)

($1,823)

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

330	(7.8)	1.6

$330	(7.8)	1.6

3202 - Public Employees' Retirement System, classified positions

320200 - PERS CLASSIFIED	80,954

$80,954

90,355

$90,355

90,647	9,693

$90,647	$9,693

292	12.0	0.3

$292	12.0	0.3

104

Fund: 25 SubFund: -

3000 - 3999 Employee Benefits

3301 - OASDI/Medicare/Alternative, certificated positions

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

27,789 6,499 0

$34,288

0 0 0 0

$0

87,656 6,667 1,327 570 974

$97,194

0 $0

296

$296

0 $0

28,406 8,435 0

$36,841

0 0 0 0

$0

87,656 6,667 1,327 570 993

$97,213

0 $0

291

$291

0                                  0 $0                               $0

27,790                                  1 8,283                          1,784 0                                  0

$36,073	$1,785

0	0 0	0 0	0 0	0

$0	$0

87,656                                  0 6,666                               (1) 1,327                                  0 570                                  0 976                                  2

$97,195	$1

0                                  0 $0                               $0

285	(11)

$285	($11)

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

(616)                       0.0                     (2.2) (152)                     27.4                     (1.8) 0                      N/A                      N/A

($769)	5.2	(2.1)

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

$0	N/A	N/A

0                       0.0                       0.0 (1)                       0.0                       0.0 0                       0.0                       0.0 0                     (0.1)                     (0.1)
(18)	0.2	(1.8)

($19)	0.0	0.0

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

(6)	(3.8)	(2.1)

($6)	(3.8)	(2.1)

3601 - Workers' Compensation Insurance, certificated positions

360100 - W/C CERT	0	0	0	0

$0	$0	$0	$0

0	N/A	N/A

$0	N/A	N/A

105

Fund: 25 SubFund: -

3000 - 3999 Employee Benefits

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

12,356 $12,356

0 $0

21,875 $21,875

0 $0

2,365 0

$2,365

$272,611 2.4%
7.6%

6,981 $6,981

0 $0

23,560 $23,560

0 $0

2,327 0

$2,327

$278,699 1.5%
4.6%

7,023 $7,023

0 $0

23,451 $23,451

0 $0

2,341 0

$2,341

$278,473 1.8%
5.5%

(5,333) ($5,333)

0 $0

1,576 $1,576

0 $0

(24) 0

($24)

$5,862

42                  (43.2)                       0.6 $42                  (43.2)                       0.6

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

(110)                       7.2                     (0.5) ($110)                       7.2                    (0.5)

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

14                     (1.0)                       0.6 0                      N/A                      N/A

$14	(1.0)	0.6

($226)	2.2	(0.1)

106

Fund: 25 SubFund: -

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

430000 - INSTRUCTIONAL SUPPLIES 430005 - FOOD/IN-HOUSE MEETINGS 430008 - SUPPLIES NON-CLASSROOM

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

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

5200 - Travel and Conferences

520000 - CONF/TRAVEL
520010 - FIXED MILEAGE ALLOWANCE

55,000 0 100,000

$155,000

13,500 $13,500

$168,500 1.5%

10,000 500

$10,500

55,000 0 100,000

$155,000

13,500 $13,500

$168,500 0.9%

10,000 500

$10,500

23,821 0 0

$23,821

3,094 $3,094

$26,915 0.2%

2,276 0

$2,276

(31,179) 0 (100,000)

($131,179)

(10,406) ($10,406)

($141,585)

(7,724) (500)

($8,224)

(31,179) 0 (100,000)

($131,179)

(10,406) ($10,406)

($141,585)

(7,724) (500)

($8,224)

(56.7) N/A (100.0)

(84.6)

(77.1) (77.1)

(84.0)

(77.2) (100.0)

(78.3)

(56.7) N/A (100.0)

(84.6)

(77.1) (77.1)

(84.0)

(77.2) (100.0)

(78.3)

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

20,000 0 0 0

$20,000

0 $0

0 0 0 13
500 0

$513

107

12,740 0 0 0

$12,740

0 $0

0 0 0 13
783 0

$796

12,740 0 0 0

$12,740

0 $0

0 0 0 13
783 0

$796

(7,260) 0 0 0

($7,260)

0 $0

0 0 0 0
283 0

$283

N/A	(36.3) N/A                      N/A N/A                      N/A N/A                      N/A

N/A	(36.3)

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                     56.6 N/A	N/A

N/A	55.2

Fund: 25 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES 580005 - LEGAL SERVICES 580006 - ADVERTISING 580009 - FEES / OTHER 580010 - SOFTWARE LICENSE 580090 - BUDGET RESERVE

5900 - Communications

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

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

6100 - Land

610000 - SITE PURCHASE

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

6000 - 6999 Capital Outlay

Percent of Total

180,000 180,000 200
0 63,500 0

$423,700

0 2,160 0

$2,160

$436,360 3.8%

500,000 $500,000

9,035,311 $9,035,311

$9,535,311

84.1%

180,000 180,000 200
0 72,069 0

$432,269

0 2,160 0

$2,160

$465,442 2.5%

1,753,614 $1,753,614

2,450,000 $2,450,000

$4,203,614

22.7%

158,368 72,236 533
0 71,134 0

$302,271

0 2,070 0

$2,070

$320,153 2.0%

1,300,742 $1,300,742

1,316,392 $1,316,392

$2,617,133

16.7%

(21,632) (107,764) 333
0 7,634 0

($121,429)

0 (90) 0

($90)

($116,207)

800,742 $800,742

(7,718,919) ($7,718,919)

($6,918,178)

(21,632)                  (12.0)                  (12.0) (107,764)                  (59.9)                  (59.9) 333                   166.5                   166.5
0                      N/A                      N/A (935)                     12.0                     (1.3) 0                      N/A                      N/A

($129,998)	(28.7)	(30.1)

0                      N/A                      N/A (90)                     (4.2)                     (4.2) 0                      N/A                      N/A

($90)	(4.2)	(4.2)

($145,289)	(26.6)	(31.2)

(452,872)                   160.1                  (25.8) ($452,872)                   160.1                  (25.8)

(1,133,608)                  (85.4)                  (46.3) ($1,133,608)                  (85.4)                  (46.3)

($1,586,481)	(72.6)	(37.7)

108

Fund: 25 SubFund: -

7600 - 7629 Interfund Transfers Out

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

3.0%

12,500,000 $12,500,000

336,000 0 0 0

$336,000

$12,836,000

69.3%

11,500,000 $11,500,000

336,000 0 0 0

$336,000

$11,836,000

75.6%

11,500,000 $11,500,000

0 0 0 0

$0

$11,500,000

(1,000,000)                      N/A                     (8.0) ($1,000,000)                     N/A                    (8.0)

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

$0	0.0	0.0

($1,000,000)	3422.6	(7.8)

109

Fund: 35 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

35 - COUNTY SCHOOL FACILITIES FUND	$5,000	$54,484,499	$56,256,876	$56,251,876	$1,772,377	1125037.5	3.3
	
8300 - 8599 Other State Revenue

8545 - School Facilities Apportionments

854500 - ST SCHOOL FAC APPORT                                                             0 $0

8300 - 8599 Other State Revenue                                                                            $0 Percent of Total                                                                                        0.0%
8600 - 8799 Other Local Revenue

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS                                          5,000 $5,000

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

866200 - NET INC(DEC) FAIR VALUE INVEST	0

$0

8699 - All Other Local Revenue

869900 - LOC OTHER REVENUE                                                                  0 $0

8600 - 8799 Other Local Revenue	$5,000

41,479,499 $41,479,499

$41,479,499 76.1%

5,000 $5,000

0 $0

0 $0

$5,000

41,479,499 $41,479,499

$41,479,499 73.7%

372,958 $372,958

1,160,612 $1,160,612

0 $0

$1,533,570

41,479,499 $41,479,499

$41,479,499

367,958 $367,958

1,160,612 $1,160,612

0 $0

$1,528,570

0 $0

$0

367,958 $367,958

1,160,612 $1,160,612

0 $0

$1,528,570

N/A N/A

N/A

7359.2 7359.2

N/A N/A

N/A N/A

30571.4

0.0 0.0

0.0

7359.2 7359.2

N/A N/A

N/A N/A

30571.4

Percent of Total	100.0%	0.0%	2.7%

8900 - 8929 Interfund Transfers In

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                     500,000 $0                   $500,000

0	0 0                12,500,000 0	0

$0	$12,500,000

$0	$13,000,000

0.0%	23.9%

1,743,807 $1,743,807

0 11,500,000 0

$11,500,000

$13,243,807

23.5%

1,743,807 $1,743,807

0 11,500,000 0

$11,500,000

$13,243,807

1,243,807 $1,243,807

0 (1,000,000) 0

($1,000,000)

$243,807

N/A                   248.8 N/A                   248.8

N/A	N/A N/A                     (8.0) N/A	N/A

N/A	(8.0)

N/A	1.9

110

Fund: 35 SubFund: -

8980 - 8999 Contributions

8980 - Contributions from Unrestricted Revenues

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

898000 - CONTRIB FR UNRESTRICTED REV

8980 - 8999 Contributions

Percent of Total

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

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

$0	N/A	N/A

111

Fund: 35 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

35 - COUNTY SCHOOL FACILITIES FUND	$5,000	$40,017,457	$29,579,730	$29,574,730	($10,437,727)	591494.6	(26.1)
	
2000 - 2999 Classified Personnel Salaries

2400 - Clerical, Technical, and Office Staff Salaries

240001 - CLASS BUSINESS SUPPORT 240070 - CLASS BUSINESS SUPPORT OT

2000 - 2999 Classified Personnel Salaries

Percent of Total

0                                  0                                  0                                  0 0                                  0                                  0                                  0

$0	$0	$0	$0

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

$0	N/A	N/A

$0	N/A	N/A

112

Fund: 35 SubFund: -

3000 - 3999 Employee Benefits

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

3202 - Public Employees' Retirement System, classified positions

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

3302 - OASDI/Medicare/Alternative, classified positions

330200 - SOCIAL SECURITY CLASS	0	0	0	0 330201 - MEDICARE CLASS	0	0	0	0 330202 - SUPPLEMENTAL RETIREMENT CLASS	0	0	0	0

$0	$0	$0	$0

3402 - Health & Welfare Benefits, classified positions

340216 - DIS CLASS                                                                                       0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3502 - State Unemployment Insurance, classified positions

350200 - SUI CLASS                                                                                       0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3602 - Workers' Compensation Insurance, classified positions

360200 - W/C CLASS	0	0	0	0

$0	$0	$0	$0

3702 - OPEB, Allocated, classified positions

370200 - RETIREE BENEFIT CLASSIFIED                                                     0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3902 - Other Benefits, classified positions

390203 - SELF INSUR CLASS	0	0	0	0

$0	$0	$0	$0

3000 - 3999 Employee Benefits	$0	$0	$0	$0 Percent of Total                                                                                        0.0%                           0.0%                           0.0%
1000 - 3999 Employee Compensation % of Total	0.0%	0.0%	0.0%

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

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

$0	N/A	N/A

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

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

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

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

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

$0	N/A	N/A

113

Fund: 35 SubFund: -

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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                     350,000 0                     431,989

$0	$781,989

0                     946,459 $0                   $946,459

$0	$1,728,448

0.0%	4.3%

288,063 109,390

$397,453

320,888 $320,888

$718,341

2.4%

288,063 109,390

$397,453

320,888 $320,888

$718,341

(61,937) (322,599)

($384,536)

(625,571) ($625,571)

($1,010,107)

N/A                  (17.7) N/A                  (74.7)

N/A	(49.2)

N/A                  (66.1) N/A                  (66.1)

N/A	(58.4)

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

560001 - NONCAPITALIZED IMPROVEMENTS	0	0	0	0

$0	$0	$0	$0

5750 - Transfers of Direct Costs - Interfund

575040 - DIRECT COST/GAD/INTERF                                                         0                                  0                                  0                                  0 575050 - DIRECT COST/COPIER INTERFUND                                            0                                  0                                  0                                  0

$0	$0	$0	$0

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

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

$0	N/A	N/A

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES 580005 - LEGAL SERVICES

5000 - 5999 Services and Other Operating Expenditures

Percent of Total

0                                  0                                  0                                  0 0                                  0                                  0                                  0

$0	$0	$0	$0

$0	$0	$0	$0

0.0%	0.0%	0.0%

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

$0	N/A	N/A

$0	N/A	N/A

114

Fund: 35 SubFund: -

6000 - 6999 Capital Outlay

6100 - Land

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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                     506,196 $0                   $506,196

0                                  0 $0                               $0

5,000	36,250,572 0                                  0 0                                  0

$5,000	$36,250,572

0                                  0 $0                               $0

$5,000	$36,756,768

100.0%	91.9%

432,030 $432,030

0 $0

28,429,359 0 0

$28,429,359

0 $0

$28,861,389

97.6%

432,030 $432,030

0 $0

28,424,359 0 0

$28,424,359

0 $0

$28,856,389

(74,166) ($74,166)

0 $0

(7,821,213) 0 0

($7,821,213)

0 $0

($7,895,379)

N/A                  (14.7) N/A                  (14.7)

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

568487.2	(21.6) N/A                      N/A N/A                      N/A

568487.2	(21.6)

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

577127.8	(21.5)

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
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                  1,532,241	0

$0	$1,532,241	$0

$0	$1,532,241	$0

0.0%	3.8%	0.0%

0                                  0 $0                               $0

0	0 0	0 0               (1,532,241)

$0	($1,532,241)

$0	($1,532,241)

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

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

N/A	(100.0)

N/A	(100.0)

115

Fund: 40 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

40 - SPECIAL RESERVE - CAPITAL PROJ	$2,506,000	$2,868,848	$3,369,294	$863,294	$500,446	34.4	17.4
	
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

11,000

$11,000

0 $0

$0 0.0%

20,000 $20,000

11,000

$11,000

0 $0

$0 0.0%

39,778 $39,778

40,344

$40,344

0 $0

$0

19,778 $19,778

29,344

$29,344

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

$0	N/A	N/A

19,778                     98.9                     98.9 $19,778                     98.9                     98.9

29,344	266.8	266.8

$29,344	266.8	266.8

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

$31,000

1.2%

0 $0

0 0

$0

$31,000

1.1%

0 $0

199,324 0

$199,324

$279,446

8.3%

0 $0

199,324 0

$199,324

$248,446

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

199,324                      N/A                      N/A 0                      N/A                      N/A

$199,324	N/A	N/A

$248,446	801.4	801.4

116

Fund: 40 SubFund: -

8900 - 8929 Interfund Transfers In

8912 - Between General Fund and Special Reserve Fund

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

891201 - TRANSFER BETWEEN GF AND SRF

8919 - Other Authorized Interfund Transfers In

891901 - OTH INTERFUND TRANSFER IN 891933 - FROM BOND
891998 - FROM SFP TO OTHER FUNDS

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

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

8980 - 8999 Contributions

Percent of Total

2,475,000 $2,475,000

0 0 0

$0

$2,475,000 98.8%

0 $0

$0

0.0%

2,475,000 $2,475,000

362,848 0 0

$362,848

$2,837,848 98.9%

0 $0

$0

0.0%

2,475,000 $2,475,000

614,848 0 0

$614,848

$3,089,848 91.7%

0 $0

$0

0.0%

0 $0

614,848 0 0

$614,848

$614,848

0 $0

$0

0                       0.0                       0.0 $0                       0.0                       0.0

252,000	N/A	69.5 0	N/A                      N/A 0	N/A                      N/A

$252,000	N/A	69.5

$252,000	24.8	8.9

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

$0	N/A	N/A

117

Fund: 40 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

40 - SPECIAL RESERVE - CAPITAL PROJ	$2,506,000	$4,001,790	$3,562,168	$1,056,168	($439,623)	42.1	(11.0)
	
1000 - 1999 Certificated Personnel Salaries

1300 - Certificated Supervisors' and Administrators' Salaries

130008 - DIST ADM SAL                                                                               0                                  0                                  0                                  0 $0                               $0                               $0                               $0

1000 - 1999 Certificated Personnel Salaries	$0	$0	$0	$0 Percent of Total                                                                                        0.0%                           0.0%                           0.0%
2000 - 2999 Classified Personnel Salaries

2300 - Classified Supervisors' and Administrators' Salaries

230001 - CLASS MANAGEMENT SA                                                           0                                  0                                  0                                  0 $0                               $0                               $0                               $0

2900 - Other Classified Salaries

290050 - OTHER CLASS SUB	0	0	0	0

$0	$0	$0	$0

2000 - 2999 Classified Personnel Salaries	$0	$0	$0	$0 Percent of Total                                                                                        0.0%                           0.0%                           0.0%
3000 - 3999 Employee Benefits

3102 - State Teachers' Retirement System, classified positions

310201 - STRS CLASSIFIED                                                                           0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3202 - Public Employees' Retirement System, classified positions

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

3301 - OASDI/Medicare/Alternative, certificated positions

330101 - MEDICARE CERT                                                                           0                                  0                                  0                                  0 $0                               $0                               $0                               $0

3302 - OASDI/Medicare/Alternative, classified positions

330200 - SOCIAL SECURITY CLASS	0	0	0	0 330201 - MEDICARE CLASS	0	0	0	0 330202 - SUPPLEMENTAL RETIREMENT CLASS	0	0	0	0

$0	$0	$0	$0

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

$0	N/A	N/A

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

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

$0	N/A	N/A

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

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

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

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

$0	N/A	N/A

118

Fund: 40 SubFund: -

3000 - 3999 Employee Benefits

3402 - Health & Welfare Benefits, classified positions

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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 390204 - AB 1522 ACCRUAL                                                                        0                                  0                                  0                                  0

$0	$0	$0	$0

3000 - 3999 Employee Benefits	$0		$0	$0	$0 119

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

$0	N/A	N/A

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

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

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

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

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

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

0                      N/A                      N/A $0                     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: 40 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

Percent of Total

1000 - 3999 Employee Compensation % of Total

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

430000 - INSTRUCTIONAL SUPPLIES 430001 - SUPPLIES CARRYOVER 430008 - SUPPLIES NON-CLASSROOM 430060 - SUPPLIES GROUNDS

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

4000 - 4999 Books and Supplies

Percent of Total

0.0%

0.0%

0 0 0 0

$0

500,000 $500,000

$500,000

20.0%

0.0%

0.0%

1,096,726 0
500 0

$1,097,226

24,754 $24,754

$1,121,980

28.0%

0.0%

0.0%

598,716 0 32,025 0

$630,740

74,062 $74,062

$704,802

19.8%

598,716 0 32,025 0

$630,740

(425,938) ($425,938)

$204,802

(498,011) 0
31,525 0

($466,486)

49,308 $49,308

($417,178)

N/A	(45.4) N/A                      N/A N/A                6305.0 N/A                      N/A

N/A	(42.5)

(85.2)                   199.2 (85.2)                   199.2

41.0	(37.2)

120

Fund: 40 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5200 - Travel and Conferences

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

575040 - DIRECT COST/GAD/INTERF

696,000 0

$696,000

0 $0

0

$0

656,820 0

$656,820

0 $0

0

$0

93,830 0

$93,830

0 $0

0

$0

(602,170) 0

($602,170)

0 $0

0

$0

(562,990)                  (86.5)                  (85.7) 0                      N/A                      N/A

($562,990)	(86.5)	(85.7)

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

0	N/A	N/A

$0	N/A	N/A

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES 580005 - LEGAL SERVICES 580009 - FEES / OTHER

5900 - Communications

590002 - PHONE CLASSIFIED

5000 - 5999 Services and Other Operating Expenditures

Percent of Total

0 0
10,000

$10,000

0 $0

$706,000

28.2%

0 0
307,981

$307,981

0 $0

$964,801

24.1%

4,400 0
305,558

$309,958

0 $0

$403,788

11.3%

4,400 0
295,558

$299,958

0 $0

($302,212)

4,400                      N/A                      N/A 0                      N/A                      N/A (2,423)                 2955.6                     (0.8)

$1,977	2999.6	0.6

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

($561,013)	(42.8)	(58.1)

121

Fund: 40 SubFund: -

6000 - 6999 Capital Outlay

6170 - Land Improvements

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

617000 - LAND IMPROVEMENTS

617002 - SITE IMPRV ARCH/CONSULTANT 617005 - SITE IMPRV PLAN/OTHER 617006 - SITE IMPRV CONSTRUCTION 617007 - SITE IMPRV TESTING
617008 - SITE IMPRV INSPECTORS

617014 - SITE IMPRV OTH CONSTRUCTION

6200 - Buildings and Improvements of Buildings

620000 - BLDG/IMPRV OF BLDG 620002 - PLAN ARCH/CONSULTANT 620005 - PLAN/OTHER

6400 - Equipment

640090 - EQUIPMENT $25,000+

6000 - 6999 Capital Outlay Percent of Total
7600 - 7629 Interfund Transfers Out

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

$0	$0

0	615,009 0                                  0 0                                  0

$0	$615,009

0                                  0 $0                               $0

$0	$615,009

0.0%	15.4%

0 0 0 0 0 0 0

$0

1,353,578 0 0

$1,353,578

0 $0

$1,353,578

38.0%

0 0 0 0 0 0 0

$0

1,353,578 0 0

$1,353,578

0 $0

$1,353,578

0 0 0 0 0 0 0

$0

738,569 0 0

$738,569

0 $0

$738,569

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	120.1 N/A                      N/A N/A                      N/A

N/A	120.1

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

N/A	120.1

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
1,300,000

$1,300,000

$1,300,000

51.9%

0 $0

0 0
1,300,000

$1,300,000

$1,300,000

32.5%

0 $0

0 0
1,100,000

$1,100,000

$1,100,000

30.9%

0 $0

0 0
(200,000)

($200,000)

($200,000)

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

0                      N/A                      N/A 0                      N/A                      N/A
(200,000)	(15.4)	(15.4)

($200,000)	(15.4)	(15.4)

($200,000)	(15.4)	(15.4)

122

Fund: 51 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

51 - BOND INT & REDEMPTION FUND	$39,568,941	$39,568,941	$48,205,400	$8,636,459	$8,636,459	21.8	21.8
	
8300 - 8599 Other State Revenue

8571 - Voted Indebtedness Levies, Homeowners' Exemptions

857100 - VOTED INDEBT HOMEOWN EXEMPT	177,000

$177,000

177,000

$177,000

315,112

$315,112

138,112

$138,112

138,112

$138,112

78.0	78.0

78.0	78.0

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

$177,000 0.4%

37,901,941 $37,901,941

790,000 $790,000

20,000 $20,000

470,000 $470,000

210,000

$210,000

0 $0

$177,000 0.4%

37,901,941 $37,901,941

790,000 $790,000

20,000 $20,000

470,000 $470,000

210,000

$210,000

14,114 $14,114

$329,226 0.7%

44,675,823 $44,675,823

867,836 $867,836

102,092 $102,092

526,387 $526,387

495,756

$495,756

14,114 $14,114

$152,226

6,773,882 $6,773,882

77,836 $77,836

82,092 $82,092

56,387 $56,387

285,756

$285,756

14,114 $14,114

$152,226

6,773,882 $6,773,882

77,836 $77,836

82,092 $82,092

56,387 $56,387

285,756

$285,756

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

86.0	86.0

17.9                     17.9 17.9                     17.9

9.9                       9.9 9.9                       9.9

410.5                   410.5 410.5                   410.5

12.0                     12.0 12.0                     12.0

136.1	136.1

136.1	136.1

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

866200 - NET INC(DEC) FAIR VALUE INVEST

8600 - 8799 Other Local Revenue

Percent of Total

0 $0

$39,391,941

99.6%

0 $0

$39,391,941

99.6% 123

1,208,280 $1,208,280

$47,876,174

99.3%

1,208,280 $1,208,280

$8,484,233

1,208,280 $1,208,280

$8,484,233

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

21.5	21.5

Fund: 51 SubFund: -

8930 - 8979 All Other Financing Sources

8979 - All Other Financing Sources

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

124

Fund: 51 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

51 - BOND INT & REDEMPTION FUND	$39,568,941	$39,568,941	$39,422,742	($146,199)	($146,199)	(0.4)	(0.4)
	
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

27,795,615 $27,795,615

11,773,326 $11,773,326

$39,568,941 100.0%

0 $0

$0

0.0%

27,795,615 $27,795,615

11,773,326 $11,773,326

$39,568,941 100.0%

0 $0

$0

0.0%

27,795,615 $27,795,615

11,617,586 $11,617,586

$39,413,201 100.0%

9,540 $9,540

$9,540

0.0%

0 $0

(155,740) ($155,740)

($155,740)

9,540 $9,540

$9,540

0                       0.0                       0.0 $0                       0.0                       0.0

(155,740)                     (1.3)                     (1.3) ($155,740)                    (1.3)                    (1.3)

($155,740)	(0.4)	(0.4)

9,540                      N/A                      N/A $9,540                     N/A                     N/A

$9,540	N/A	N/A

125

Fund: 52 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

52 - DEBT SERVICE-BLENDED COMP UNIT	$0	$0	$22,370	$22,370	$22,370	N/A	N/A
	
8600 - 8799 Other Local Revenue

8660 - Interest

866000 - LOC INTEREST INCOME/TREAS

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

8900 - 8929 Interfund Transfers In

Percent of Total

0                                  0                        22,370 $0                               $0                     $22,370

0                                  0                                  0 $0                               $0                               $0

$0                               $0                     $22,370 N/A                            N/A                       100.0%

0                                  0                                  0 $0                               $0                               $0

$0	$0	$0

N/A	N/A	0.0%

22,370 $22,370

0 $0

$22,370

0 $0

$0

22,370                      N/A                      N/A $22,370                     N/A                     N/A

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

$22,370	N/A	N/A

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

$0	N/A	N/A

126

Fund: 52 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

52 - DEBT SERVICE-BLENDED COMP UNIT	$0	$0	$1,039,311	$1,039,311	$1,039,311	N/A	N/A
	
5000 - 5999 Services and Other Operating Expenditures

5800 - Professional/Consulting Services and Operating Expenditures

580009 - FEES / OTHER

5000 - 5999 Services and Other Operating Expenditures Percent of Total
7000 - 7499 Other Outgo

7438 - Debt Service - Interest

743800 - DEBT SERVICE/INTEREST

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

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

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

7600 - 7629 Interfund Transfers Out

Percent of Total

0                                  0                                  0 $0                               $0                               $0

$0                               $0                               $0 N/A                            N/A                           0.0%

0                                  0                                  0 $0                               $0                               $0

0                                  0                                  0 $0                               $0                               $0

$0                               $0                               $0 N/A                            N/A                           0.0%

0                                  0                  1,039,311 $0                               $0                $1,039,311

$0	$0	$1,039,311

N/A	N/A	100.0%

0 $0

$0

0 $0

0 $0

$0

1,039,311 $1,039,311

$1,039,311

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

$0	N/A	N/A

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

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

$0	N/A	N/A

1,039,311                      N/A                      N/A $1,039,311                     N/A                     N/A

$1,039,311	N/A	N/A

127

Fund: 67 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

67 - SELF INSURANCE FUND	$76,282,003	$77,790,875	$78,935,869	$2,653,866	$1,144,994	3.5	1.5
	
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

869951 - EMPLOYER PAID RX DEDUCTION 869952 - EMPLOYER PAID HEALTH DEDUCTION 869953 - EMPLOYER PAID DENTAL DEDUCTION 869954 - EMPLOYER PAID VISION DEDUCTION 869955 - EMPLOYER PAID LIFE 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

5,200 0
47,533,156 3,633,939 723,136
0 162,000
8,766,925 15,457,647

$76,282,003

$76,282,003 100.0%

0 $0

$0

0.0%

0 $0

13,383 0
48,121,891 3,672,744 730,858
0 170,000
9,870,094 15,211,905

$77,790,875

$77,790,875 100.0%

0 $0

$0

0.0%

1,270,322 $1,270,322

11,350 0
48,199,146 3,662,396 728,818
0 169,764
9,885,462 15,008,611

$77,665,547

$78,935,869 100.0%

0 $0

$0

0.0%

1,270,322 $1,270,322

6,150 0
665,990 28,457 5,682
0 7,764
1,118,537 (449,036)

$1,383,544

$2,653,866

0 $0

$0

1,270,322 $1,270,322

(2,033) 0 77,255 (10,348) (2,040) 0
(236) 15,368 (203,294)

($125,328)

$1,144,994

0 $0

$0

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

118.3                  (15.2) N/A                      N/A 1.4                       0.2 0.8                     (0.3) 0.8                     (0.3) N/A                      N/A 4.8                     (0.1) 12.8                       0.2 (2.9)                     (1.3)

1.8	(0.2)

3.5	1.5

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

N/A	N/A

128

Fund: 67 SubFund: -

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

67 - SELF INSURANCE FUND	$76,282,003	$77,790,875	$78,935,869	$2,653,866	$1,144,994	3.5	1.5
	
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

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%

132,763 $132,763

74,001 0

$74,001

$206,764

0.3%

0 $0

$0 0.0%

135,424 $135,424

93,146 0

$93,146

$228,571

0.3%

0 $0

$0 0.0%

135,398 $135,398

87,289 0

$87,289

$222,687

0.3%

0 $0

$0

2,635 $2,635

13,287 0

$13,287

$15,923

0 $0

$0

(27) ($27)

(5,857) 0

($5,857)

($5,884)

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

N/A	N/A

2.0                       0.0 2.0                       0.0

18.0                     (6.3) N/A                      N/A

18.0	(6.3)

7.7	(2.6)

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

3302 - OASDI/Medicare/Alternative, classified positions

330200 - SOCIAL SECURITY CLASS 330201 - MEDICARE CLASS

42,868 $42,868

0 0

$0

12,819 2,998

$15,817

45,076 $45,076

0 0

$0

14,171 3,314

$17,486

129

43,916 $43,916

0 0

$0

13,334 3,118

$16,452

1,048                       (1,160) $1,048                     ($1,160)

0                                  0 0                                  0

$0	$0

514                          (838) 120                          (196)

$635	($1,034)

2.4                     (2.6) 2.4                    (2.6)

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

N/A	N/A

4.0                     (5.9) 4.0                     (5.9)

4.0	(5.9)

Fund: 67 SubFund: -

3000 - 3999 Employee Benefits

3402 - Health & Welfare Benefits, classified positions

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

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

40,557 3,085 614 248 506

$45,010

0 $0

103

$103

45,791 3,483 693 270 637

$50,873

0 $0

114

$114

45,791                          5,233 3,483                             398 693                               79 270                               22 597                               91

$50,833	$5,823

0                                  0 $0                               $0

108	4

$108	$4

0	12.9	0.0 0	12.9	0.0 0	12.9	0.0 0                       8.7	0.0
(40)	18.0	(6.3)

($40)	12.9	(0.1)

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

(7)	4.0	(5.9)

($7)	4.0	(5.9)

3601 - Workers' Compensation Insurance, certificated positions

360100 - W/C CERT                                                                                      0                                  0 $0                               $0

3602 - Workers' Compensation Insurance, classified positions

360200 - W/C CLASS	4,321	2,743

$4,321	$2,743

3702 - OPEB, Allocated, classified positions

370200 - RETIREE BENEFIT CLASSIFIED                                             7,650                          9,257 $7,650                        $9,257

3901 - Other Benefits, certificated positions

390103 - SELF INSUR CERT                                                                          0                                  0 390104 - AB 1522 ACCRUAL                                                                        0                                  0

$0	$0

3902 - Other Benefits, classified positions

390203 - SELF INSUR CLASS	827	914

$827	$914

0                                  0 $0                               $0

2,672                       (1,649) $2,672                     ($1,649)

8,952                          1,302 $8,952                        $1,302

0                                  0 0                                  0

$0	$0

891	64

$891	$64

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

(71)                  (38.2)                     (2.6) ($71)                  (38.2)                    (2.6)

(305)                     17.0                     (3.3) ($305)                     17.0                    (3.3)

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

$0	N/A	N/A

(23)	7.7	(2.6)

($23)	7.7	(2.6)

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

$116,598 0.2%
0.4%

$126,464 0.2%
0.5%

130

$123,824	$7,226	($2,640)	6.2	(2.1) 0.2%
0.4%

Fund: 67 SubFund: -

4000 - 4999 Books and Supplies

4300 - Materials and Supplies

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

430005 - FOOD/IN-HOUSE MEETINGS 430008 - SUPPLIES NON-CLASSROOM

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

4000 - 4999 Books and Supplies

Percent of Total

500 546,804

$547,304

1,000 $1,000

$548,304

0.7%

500 663,208

$663,708

1,000 $1,000

$664,708

0.9%

0 500,834

$500,834

0 $0

$500,834

0.6%

(500) (45,970)

($46,470)

(1,000) ($1,000)

($47,470)

(500) (162,374)

($162,874)

(1,000) ($1,000)

($163,874)

(100.0) (8.4)

(8.5)

(100.0) (100.0)

(8.7)

(100.0) (24.5)

(24.5)

(100.0) (100.0)

(24.7)

131

Fund: 67 SubFund: -

5000 - 5999 Services and Other Operating Expenditures

5200 - Travel and Conferences

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

520000 - CONF/TRAVEL                                                                               0                                  0                                  0                                  0 $0                               $0                               $0                               $0

5600 - Rentals, Leases, Repairs, and Noncapitalized Improvements

560005 - RENTAL                                                                                          0                                  0                                  0                                  0 $0                               $0                               $0                               $0

5710 - Transfers of Direct Costs

571042 - DIRECT COST/HEALTH-HLTH CNTR                                           0                                  0                                  0                                  0 $0                               $0                               $0                               $0

5750 - Transfers of Direct Costs - Interfund

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

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

0	N/A	N/A

$0	N/A	N/A

575030 - DIRECT COST/FOOD SVC INTERFUND 575040 - DIRECT COST/GAD/INTERF

0                                  0 500                             500

$500	$500

0                                  0 112                          (388)

$112	($388)

0                      N/A                      N/A (388)                  (77.6)                  (77.6)

($388)	(77.6)	(77.6)

5800 - Professional/Consulting Services and Operating Expenditures

580002 - CONTRACT SERVICES 580005 - LEGAL SERVICES
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

840,705 32,500 16,012,807 54,227,543 3,949,418 854,933
0 162,000 (672,279)

$75,407,627

0 810
1,400

$2,210

$75,410,337

98.9%

1,015,312 32,500 17,232,910 51,695,105 3,988,836 823,976
0 170,000
1,809,784

$76,768,423

0 810
1,400

$2,210

$76,771,133

98.7%

1,340,137 0 17,634,396 51,112,066 3,453,339 758,090
0 78,310
3,709,784

$78,086,123

0 810
1,480

$2,290

$78,088,525

98.9%

499,432 (32,500) 1,621,589 (3,115,477) (496,079) (96,843)
0 (83,690) 4,382,063

$2,678,496

0 0 80

$80

$2,678,188

324,825 (32,500) 401,486 (583,039) (535,497) (65,886) 0 (91,690) 1,900,000

$1,317,700

0 0 80

$80

$1,317,392

59.4 (100.0) 10.1 (5.7) (12.6) (11.3) N/A (51.7) (651.8)

3.6

N/A 0.0 5.7

3.6

3.6

32.0 (100.0) 2.3 (1.1) (13.4) (8.0) N/A (53.9) 105.0

1.7

N/A 0.0 5.7

3.6

1.7

132

Fund: 67 SubFund: -

7600 - 7629 Interfund Transfers Out

7619 - Other Authorized Interfund Transfers Out

Annual Budget Change Report Fiscal Year 7/1/2019 - 6/30/2020

Adopted	3rd Quarter
Budget	Budget	Actuals

Diff Btwn Actual & Adpt

Diff Btwn Actual & Q3

Pct Chg Actual & Adopted

Pct Chg Actual & Q3

761900 - TRANSFER TO GENERAL FUND 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

133