Export Log

Period: July 1 Budget Type of Export: Official

================

LEA: 10-62117-0000000 Clovis Unified

Official Check for LEA: 10-62117-0000000 is good

---------

Export of USER General Ledger started at 6/9/2021 5:07:19 PM

OFFICIAL Header for LEA: 10-62117-0000000 Clovis Unified VERSION 2021.1.0

Fiscal Year: 2020-21

Type of Data: Estimated Actuals

Number of records exported in group 1: 3181

Fiscal Year: 2021-22 Type of Data: Budget
Number of records exported in group 2: 2827

Export USER General Ledger completed at 6/9/2021 5:07:19 PM

---------

Export of Supplementals (USER ELEMENTs) started at 6/9/2021 5:07:19 PM Fiscal Year: 2020-21
Type of Data: Estimated Actuals

Number of records exported in group 3: 501

Fiscal Year: 2021-22 Type of Data: Budget
Number of records exported in group 4: 2320

Export of Supplemental (USER ELEMENTs) completed at 6/9/2021 5:07:20 PM

---------

Export of Explanations started at 6/9/2021 5:07:20 PM Fiscal Year: 2020-21
Type of Data: Estimated Actuals

Number of records exported in group 5: 3

Export of Explanations completed at 6/9/2021 5:07:20 PM

---------

Export of TRC Log started at 6/9/2021 5:07:20 PM Fiscal Year: 2020-21
Type of Data: Estimated Actuals

Number of records exported in group 6: 56

Fiscal Year: 2021-22 Type of Data: Budget
Number of records exported in group 7: 55

Export of TRC Log completed at 6/9/2021 5:07:20 PM

OFFICIAL END for LEA: 10-62117-0000000 Clovis Unified

Exported to file: C:\SACS2021\Official\10621170000000BS1.DAT

End of Official Export Process

Clovis Unified Fresno County

July 1 Budget TABLE OF CONTENTS

10 62117 0000000 Form TC

G = General Ledger Data; S = Supplemental Data

Form	Description

Data Supplied For: 2020-21	2021-22
Estimated	Budget Actuals

01	General Fund/County School Service Fund	GS	GS 08	Student Activity Special Revenue Fund
09	Charter Schools Special Revenue Fund	G 10	Special Education Pass-Through Fund
11	Adult Education Fund	G 12	Child Development Fund	G 13	Cafeteria Special Revenue Fund	G 14	Deferred Maintenance Fund	G 15	Pupil Transportation Equipment Fund
17	Special Reserve Fund for Other Than Capital Outlay Projects 18	School Bus Emissions Reduction Fund
19	Foundation Special Revenue Fund

20	Special Reserve Fund for Postemployment Benefits

21	Building Fund	G 25	Capital Facilities Fund	G 30	State School Building Lease-Purchase Fund
35	County School Facilities Fund	G 40	Special Reserve Fund for Capital Outlay Projects	G 49	Capital Project Fund for Blended Component Units
51	Bond Interest and Redemption Fund	G 52	Debt Service Fund for Blended Component Units	G 53	Tax Override Fund
56	Debt Service Fund

57	Foundation Permanent Fund 61	Cafeteria Enterprise Fund
62	Charter Schools Enterprise Fund 63	Other Enterprise Fund
66	Warehouse Revolving Fund

67	Self-Insurance Fund	G 71	Retiree Benefit Fund
73	Foundation Private-Purpose Trust Fund 76	Warrant/Pass-Through Fund
95	Student Body Fund

A	Average Daily Attendance	S ASSET	Schedule of Capital Assets
CASH	Cashflow Worksheet CB	Budget Certification
CC	Workers' Compensation Certification

CEA	Current Expense Formula/Minimum Classroom Comp. - Actuals

CEB	Current Expense Formula/Minimum Classroom Comp. - Budget	G CHG	Change Order Form
DEBT	Schedule of Long-Term Liabilities	S ESMOE	Every Student Succeeds Act Maintenance of Effort                                                                                 GS ICR	Indirect Cost Rate Worksheet                                                                                                                       GS L	Lottery Report
MYP	Multiyear Projections - General Fund	GS

California Dept of Education
SACS Financial Reporting Software - 2021.1.0
File: tc (Rev 03/18/2020)	Page 1 of 2	Printed: 6/9/2021 5:20 PM

Clovis Unified Fresno County

July 1 Budget TABLE OF CONTENTS

10 62117 0000000 Form TC

G = General Ledger Data; S = Supplemental Data

Form	Description

SEA	Special Education Revenue Allocations

SEAS	Special Education Revenue Allocations Setup (SELPA Selection) SIAA	Summary of Interfund Activities - Actuals
SIAB	Summary of Interfund Activities - Budget

Data Supplied For: 2020-21	2021-22
Estimated	Budget Actuals

G

01CS	Criteria and Standards Review	GS	GS

California Dept of Education
SACS Financial Reporting Software - 2021.1.0
File: tc (Rev 03/18/2020)	Page 2 of 2	Printed: 6/9/2021 5:20 PM

Clovis Unified Fresno County

July 1 Budget General Fund
Unrestricted and Restricted Expenditures by Object

10 62117 0000000 Form 01

2020-21 Estimated Actuals	2021-22 Budget

Description

A. REVENUES

Object Resource Codes	Codes

Unrestricted (A)

Restricted (B)

Total Fund col. A + B (C)

Unrestricted (D)

Restricted (E)

Total Fund	% Diff col. D + E               Column
(F)	C & F

1) LCFF Sources

2) Federal Revenue

3) Other State Revenue

4) Other Local Revenue

5) TOTAL, REVENUES

B. EXPENDITURES

1) Certificated Salaries

2) Classified Salaries

3) Employee Benefits

4) Books and Supplies

5) Services and Other Operating Expenditures

6) Capital Outlay

7) Other Outgo (excluding Transfers of Indirect Costs)

8) Other Outgo - Transfers of Indirect Costs

9) TOTAL, EXPENDITURES

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9)

D. OTHER FINANCING SOURCES/USES

1) Interfund Transfers a) Transfers In

b) Transfers Out

2) Other Sources/Uses a) Sources

b) Uses

3) Contributions

4) TOTAL, OTHER FINANCING SOURCES/USES

8010-8099

8100-8299

8300-8599

8600-8799

1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

6000-6999

7100-7299 7400-7499

7300-7399

8900-8929

7600-7629

8930-8979

7630-7699

8980-8999

395,926,402.00

372,450.90

9,297,000.00

13,963,674.59

419,559,527.49

162,447,336.70

55,581,656.09

94,253,569.13

29,688,857.07

26,693,169.38

4,428,687.90

2,041,803.78

(2,372,022.11)

372,763,057.94

46,796,469.55

7,881,437.43

1,278,012.50

0.00

0.00

(50,724,998.67)

(44,121,573.74)

0.00

45,369,428.81

64,217,866.14

36,009.29

109,623,304.24

37,709,310.41

25,162,345.99

44,767,286.62

30,443,684.63

19,774,527.34

1,283,721.43

20,000.00

952,327.85

160,113,204.27

(50,489,900.03)

0.00

2,800,000.00

0.00

0.00

50,724,998.67

47,924,998.67

395,926,402.00

45,741,879.71

73,514,866.14

13,999,683.88

529,182,831.73

200,156,647.11

80,744,002.08

139,020,855.75

60,132,541.70

46,467,696.72

5,712,409.33

2,061,803.78

(1,419,694.26)

532,876,262.21

(3,693,430.48)

7,881,437.43

4,078,012.50

0.00

0.00

0.00

3,803,424.93

416,909,623.00

44,280,455.74

9,087,822.57

13,649,791.80

483,927,693.11

165,102,516.22

59,472,017.12

101,925,667.27

68,866,856.21

26,885,727.54

764,889.33

2,119,669.04

(2,119,597.51)

423,017,745.22

60,909,947.89

3,336,000.00

3,123,967.50

1,700,000.00

0.00

(55,608,458.06)

(53,696,425.56)

0.00

53,496,920.76

78,450,820.38

19,788.00

131,967,529.14

37,407,991.18

28,263,490.55

46,752,135.17

63,444,663.12

8,163,760.07

150,000.00

20,000.00

573,947.11

184,775,987.20

(52,808,458.06)

0.00

2,800,000.00

0.00

0.00

55,608,458.06

52,808,458.06

416,909,623.00

97,777,376.50

87,538,642.95

13,669,579.80

615,895,222.25

202,510,507.40

87,735,507.67

148,677,802.44

132,311,519.33

35,049,487.61

914,889.33

2,139,669.04

(1,545,650.40)

607,793,732.42

8,101,489.83

3,336,000.00

5,923,967.50

1,700,000.00

0.00

0.00

(887,967.50)

5.3%

113.8%

19.1%

-2.4%

16.4%

1.2%

8.7%

6.9%

120.0%

-24.6%

-84.0%

3.8%

8.9%

14.1%

-319.3%

-57.7%

45.3%

New

0.0%

0.0%

-123.3%

California Dept of Education
SACS Financial Reporting Software - 2021.1.0
File: fund-a (Rev 02/23/2021)	Page 1	Printed: 6/9/2021 5:13 PM

Clovis Unified Fresno County

July 1 Budget General Fund
Unrestricted and Restricted Expenditures by Object

10 62117 0000000 Form 01

0.00
	4,000,000.36

0.00
0.00

14,500,648.00

2,850,000.00 5,200,000.00 4,950,648.00 1,500,000.00

0.00
	
0.00
0.00

0.00

0.00

0.00
	4,000,000.36

0.00
0.00

14,500,648.00 2,850,000.00 5,200,000.00 4,950,648.00 1,500,000.00

0.00
	
0.00
0.00

0.00

0.00

2020-21 Estimated Actuals	2021-22 Budget

Object Description	Resource Codes	Codes

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)

F. FUND BALANCE, RESERVES

1) Beginning Fund Balance

a) As of July 1 - Unaudited	9791

b) Audit Adjustments	9793

c) As of July 1 - Audited (F1a + F1b)

d) Other Restatements	9795

e) Adjusted Beginning Balance (F1c + F1d)

2) Ending Balance, June 30 (E + F1e)

Components of Ending Fund Balance a) Nonspendable
Revolving Cash	9711

Stores	9712

Prepaid Items	9713

All Others	9719

b) Restricted	9740

c) Committed

Stabilization Arrangements	9750

Other Commitments	9760

d) Assigned

Other Assignments	9780

Unrestricted (A)

2,674,895.81

124,516,976.99

0.00

124,516,976.99

0.00

124,516,976.99

127,191,872.80

0.00

0.00

0.00

0.00

Restricted (B)

(2,564,901.36)

6,564,901.72

0.00

6,564,901.72

0.00

6,564,901.72

4,000,000.36

0.00

0.00

0.00

0.00

Total Fund col. A + B (C)

109,994.45

131,081,878.71

0.00

131,081,878.71

0.00

131,081,878.71

131,191,873.16

0.00

0.00

0.00

0.00

4,000,000.36

0.00

0.00

14,500,648.00

Unrestricted (D)

7,213,522.33

127,191,872.80

0.00

127,191,872.80

0.00

127,191,872.80

134,405,395.13

0.00

0.00

0.00

0.00

Restricted (E)

0.00

4,000,000.36

0.00

4,000,000.36

0.00

4,000,000.36

4,000,000.36

0.00

0.00

0.00

0.00

Total Fund col. D + E (F)

7,213,522.33

131,191,873.16

0.00

131,191,873.16

0.00

131,191,873.16

138,405,395.49

0.00

0.00

0.00

0.00

4,000,000.36

0.00

0.00

14,500,648.00

% Diff Column C & F

6458.1%

0.1%

0.0%

0.1%

0.0%

0.1%

5.5%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

Student Computer Refresh Textbook Carryover
LCAP Carryover (unallocated) Site Carryover
Student Computer Refresh Textbook Carryover
LCAP Carryover (unallocated) Site Carryover

e) Unassigned/Unappropriated

Reserve for Economic Uncertainties

0000	9780 0000	9780 0000	9780 0000	9780 0000	9780 0000	9780 0000	9780 0000	9780

9789

2,850,000.00 5,200,000.00 4,950,648.00 1,500,000.00

0.00

2,850,000.00 5,200,000.00 4,950,648.00 1,500,000.00

0.00	0.0%

Unassigned/Unappropriated Amount	9790	112,691,224.80	0.00	112,691,224.80	119,904,747.13	0.00	119,904,747.13	6.4%

California Dept of Education
SACS Financial Reporting Software - 2021.1.0
File: fund-a (Rev 02/23/2021)	Page 2	Printed: 6/9/2021 5:13 PM

Clovis Unified Fresno County

July 1 Budget General Fund
Unrestricted and Restricted Expenditures by Object

10 62117 0000000 Form 01

2020-21 Estimated Actuals	2021-22 Budget

Description

G. ASSETS

1) Cash

Object Resource Codes	Codes

Unrestricted (A)

Restricted (B)

Total Fund col. A + B (C)

Unrestricted (D)

Restricted (E)

Total Fund	% Diff col. D + E               Column
(F)	C & F

a) in County Treasury	9110

1) Fair Value Adjustment to Cash in County Treasury	9111

b) in Banks	9120

c) in Revolving Cash Account	9130

d) with Fiscal Agent/Trustee	9135

e) Collections Awaiting Deposit	9140

2) Investments	9150

3) Accounts Receivable	9200

4) Due from Grantor Government	9290

5) Due from Other Funds	9310

6) Stores	9320

7) Prepaid Expenditures	9330

8) Other Current Assets	9340

9) TOTAL, ASSETS

H. DEFERRED OUTFLOWS OF RESOURCES

1) Deferred Outflows of Resources	9490

2) TOTAL, DEFERRED OUTFLOWS

I. LIABILITIES

1) Accounts Payable	9500

2) Due to Grantor Governments	9590

3) Due to Other Funds	9610

4) Current Loans	9640

5) Unearned Revenue	9650

6) TOTAL, LIABILITIES

J. DEFERRED INFLOWS OF RESOURCES

1) Deferred Inflows of Resources	9690

2) TOTAL, DEFERRED INFLOWS

K. FUND EQUITY

Ending Fund Balance, June 30

(G9 + H2) - (I6 + J2)

0.00	0.00	0.00

0.00	0.00	0.00

0.00	0.00	0.00

0.00	0.00	0.00

0.00	0.00	0.00

0.00	0.00	0.00

0.00	0.00	0.00

0.00	0.00	0.00

0.00	0.00	0.00

0.00	0.00	0.00

0.00	0.00	0.00

0.00	0.00	0.00

0.00	0.00	0.00

0.00	0.00	0.00

0.00	0.00	0.00

0.00	0.00	0.00

0.00	0.00	0.00

0.00	0.00	0.00

0.00	0.00	0.00

0.00	0.00	0.00

0.00	0.00	0.00

0.00	0.00	0.00

0.00	0.00	0.00

0.00	0.00	0.00

0.00	0.00	0.00

California Dept of Education
SACS Financial Reporting Software - 2021.1.0
File: fund-a (Rev 02/23/2021)	Page 3	Printed: 6/9/2021 5:13 PM

Clovis Unified Fresno County

July 1 Budget General Fund
Unrestricted and Restricted Expenditures by Object

10 62117 0000000 Form 01

224,369,304.00
80,868,126.00
0.00

670,494.00
0.00
30,571.00

85,310,229.00
4,077,376.00
186,221.00
1,000,109.00

(2,965,551.00)

3,521,389.00

0.00

0.00
0.00

0.00

397,068,268.00

0.00

0.00
0.00
0.00

0.00
0.00
0.00

0.00
0.00
0.00
0.00

0.00

0.00

0.00

0.00
0.00

0.00

0.00

244,224,580.00
83,570,782.00
0.00

670,494.00
0.00
9,231.00

87,339,132.00
4,744,297.00
75,594.00
1,012,709.00

(2,965,551.00)

0.00

0.00

0.00
0.00

0.00

418,681,268.00

0.00

0.00
0.00
0.00

0.00
0.00
0.00

0.00
0.00
0.00
0.00

0.00

0.00

0.00

0.00
0.00

0.00

0.00

0.00
0.00
0.00
0.00
	6,891,821.00
772,618.00
0.00
0.00
	
0.00
0.00
0.00
	0.00
0.00
0.00

0.00
0.00
0.00
0.00
	6,877,595.00
700,159.00
0.00
0.00
	
0.00
0.00
0.00
	0.00
0.00
0.00

2020-21 Estimated Actuals	2021-22 Budget

Description

LCFF SOURCES

Principal Apportionment

State Aid - Current Year

Object Resource Codes	Codes

8011

Unrestricted (A)

Restricted (B)

Total Fund col. A + B (C)

224,369,304.00

Unrestricted (D)

Restricted (E)

Total Fund	% Diff col. D + E               Column
(F)	C & F

244,224,580.00	8.8%

Education Protection Account State Aid - Current Year	8012

State Aid - Prior Years	8019

Tax Relief Subventions

Homeowners' Exemptions	8021

Timber Yield Tax	8022

Other Subventions/In-Lieu Taxes	8029

County & District Taxes

Secured Roll Taxes	8041

Unsecured Roll Taxes	8042

Prior Years' Taxes	8043

Supplemental Taxes	8044

Education Revenue Augmentation

Fund (ERAF)	8045

Community Redevelopment Funds

(SB 617/699/1992)	8047

Penalties and Interest from

Delinquent Taxes	8048

Miscellaneous Funds (EC 41604)

Royalties and Bonuses	8081

Other In-Lieu Taxes	8082

Less: Non-LCFF

(50%) Adjustment	8089

80,868,126.00

0.00

670,494.00

0.00

30,571.00

85,310,229.00

4,077,376.00

186,221.00

1,000,109.00

(2,965,551.00)

3,521,389.00

0.00

0.00

0.00

0.00

83,570,782.00

0.00

670,494.00

0.00

9,231.00

87,339,132.00

4,744,297.00

75,594.00

1,012,709.00

(2,965,551.00)

0.00

0.00

0.00

0.00

0.00

3.3%

0.0%

0.0%

0.0%

-69.8%

2.4%

16.4%

-59.4%

1.3%

0.0%

-100.0%

0.0%

0.0%

0.0%

0.0%

Subtotal, LCFF Sources

LCFF Transfers

Unrestricted LCFF Transfers -Current Year

All Other LCFF Transfers -

Current Year

0000	8091

All Other	8091

397,068,268.00

0.00

0.00	0.00	0.00	0.00

418,681,268.00	5.4%

0.00	0.0%

0.00	0.00	0.0%

Transfers to Charter Schools in Lieu of Property Taxes

Property Taxes Transfers

LCFF/Revenue Limit Transfers - Prior Years

TOTAL, LCFF SOURCES

FEDERAL REVENUE

Maintenance and Operations

Special Education Entitlement

Special Education Discretionary Grants

Child Nutrition Programs

Donated Food Commodities

Forest Reserve Funds

Flood Control Funds

Wildlife Reserve Funds

FEMA

Interagency Contracts Between LEAs

Pass-Through Revenues from

Federal Sources

8096	(1,141,866.00)

8097	0.00

8099	0.00

395,926,402.00

8110	0.00

8181

8182

8220

8221

8260

8270

8280

8281	0.00

8285	0.00

8287	0.00

0.00	(1,141,866.00)

0.00	0.00

0.00	0.00

0.00	395,926,402.00

0.00	0.00

6,891,821.00

772,618.00

0.00

0.00

0.00

0.00

0.00

0.00	0.00

0.00	0.00

0.00	0.00

(1,771,645.00)

0.00

0.00

416,909,623.00

0.00

0.00

0.00

0.00

0.00	(1,771,645.00)	55.2%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	416,909,623.00	5.3%

0.00	0.00	0.0%

6,877,595.00	-0.2%

700,159.00	-9.4%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

Title I, Part A, Basic	3010	8290

Title I, Part D, Local Delinquent

Programs	3025	8290

Title II, Part A, Supporting Effective Instruction	4035	8290

Title III, Part A, Immigrant Student

Program	4201	8290

7,652,724.96

0.00

1,223,342.00

33,342.10

7,652,724.96

0.00

1,223,342.00

33,342.10

7,051,258.76

0.00

1,044,760.00

0.00

7,051,258.76

0.00

1,044,760.00

0.00

-7.9%

0.0%

-14.6%

-100.0%

California Dept of Education
SACS Financial Reporting Software - 2021.1.0
File: fund-a (Rev 02/23/2021)	Page 4	Printed: 6/9/2021 5:13 PM

Clovis Unified Fresno County

July 1 Budget General Fund
Unrestricted and Restricted Expenditures by Object

10 62117 0000000 Form 01

0.00
0.00
0.00

0.00

29,073,535.00
0.00
0.00
0.00
0.00
	
1,719,987.00
	0.00

0.00
0.00
0.00

0.00

30,264,069.12
0.00
0.00
0.00
0.00
	
1,741,026.00
	0.00

	932,185.80	932,185.80
0.00	0.00
0.00	0.00
0.00	0.00

1,107,441.00	1,107,441.00
0.00	0.00
0.00	0.00
	
0.00	0.00

2020-21 Estimated Actuals	2021-22 Budget

Description

Title III, Part A, English Learner

Program

Public Charter Schools Grant Program (PCSGP)

Other NCLB / Every Student Succeeds Act

Career and Technical Education

All Other Federal Revenue

TOTAL, FEDERAL REVENUE

OTHER STATE REVENUE

Object Resource Codes	Codes

4203	8290

4610	8290

3020, 3040, 3041, 3045, 3060, 3061, 3110, 3150, 3155, 3177, 3180, 3181, 3182, 3185, 4037, 4050, 4123, 4124, 4126, 4127, 4128,
5510, 5630	8290

3500-3599	8290

All Other	8290

Unrestricted (A)

372,450.90

372,450.90

Restricted (B)

255,936.20

0.00

1,195,178.54

252,674.00

27,091,792.01

45,369,428.81

Total Fund col. A + B (C)

255,936.20

0.00

1,195,178.54

252,674.00

27,464,242.91

45,741,879.71

Unrestricted (D)

44,280,455.74

44,280,455.74

Restricted (E)

222,737.00

0.00

1,073,282.00

275,396.00

36,251,733.00

53,496,920.76

Total Fund	% Diff col. D + E               Column
(F)	C & F

222,737.00	-13.0%

0.00	0.0%

1,073,282.00	-10.2%

275,396.00	9.0%

80,532,188.74	193.2%

97,777,376.50	113.8%

Other State Apportionments

ROC/P Entitlement Prior Years

Special Education Master Plan Current Year

Prior Years

All Other State Apportionments - Current Year

All Other State Apportionments - Prior Years

Child Nutrition Programs

Mandated Costs Reimbursements

Lottery - Unrestricted and Instructional Materials

Tax Relief Subventions Restricted Levies - Other

Homeowners' Exemptions

Other Subventions/In-Lieu Taxes

Pass-Through Revenues from State Sources

After School Education and Safety (ASES)

Charter School Facility Grant

6360	8319

6500	8311

6500	8319

All Other	8311

All Other	8319

8520

8550

8560

8575

8576

8587

6010	8590

6030	8590

6,641,026.00

0.00

0.00

0.00

2,343,891.00

0.00

0.00

0.00

986,222.84

0.00

0.00

29,073,535.00

0.00

0.00

0.00

0.00

1,719,987.00

8,984,917.00

0.00

0.00

0.00

986,222.84

0.00

6,510,809.57

0.00

0.00

0.00

2,126,864.46

0.00

0.00

0.00

0.00	0.0%

30,264,069.12	4.1%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

1,741,026.00	1.2%

8,637,674.03	-3.9%

0.00	0.0%

0.00	0.0%

0.00	0.0%

-5.5%

0.0%

Drug/Alcohol/Tobacco Funds

California Clean Energy Jobs Act

Career Technical Education Incentive Grant Program

American Indian Early Childhood Education

Specialized Secondary

Quality Education Investment Act

All Other State Revenue

TOTAL, OTHER STATE REVENUE

6650, 6690, 6695	8590

6230	8590

6387	8590

7210	8590

7370	8590

7400	8590

All Other	8590

935,987.00

9,297,000.00

0.00

0.00

3,079,584.13

0.00

0.00

0.00

28,734,633.17

64,217,866.14

0.00

0.00

3,079,584.13

0.00

0.00

0.00

29,670,620.17

73,514,866.14

835,987.00

9,087,822.57

44,020,260.00

78,450,820.38

0.0%

0.0%

-64.0%

0.0%

0.0%

0.0%

44,856,247.00	51.2%

87,538,642.95	19.1%

California Dept of Education
SACS Financial Reporting Software - 2021.1.0
File: fund-a (Rev 02/23/2021)	Page 5	Printed: 6/9/2021 5:13 PM

Clovis Unified Fresno County

July 1 Budget General Fund
Unrestricted and Restricted Expenditures by Object

10 62117 0000000 Form 01

2020-21 Estimated Actuals	2021-22 Budget

Description

OTHER LOCAL REVENUE

Other Local Revenue County and District Taxes

Other Restricted Levies Secured Roll

Unsecured Roll

Prior Years' Taxes

Supplemental Taxes

Non-Ad Valorem Taxes Parcel Taxes

Other

Community Redevelopment Funds Not Subject to LCFF Deduction

Penalties and Interest from Delinquent Non-LCFF Taxes

Sales

Sale of Equipment/Supplies

Sale of Publications

Food Service Sales

All Other Sales

Leases and Rentals

Interest

Net Increase (Decrease) in the Fair Value of Investments

Fees and Contracts Adult Education Fees

Non-Resident Students

Transportation Fees From Individuals

Interagency Services

Mitigation/Developer Fees

All Other Fees and Contracts

Other Local Revenue

Plus: Misc Funds Non-LCFF (50%) Adjustment

Pass-Through Revenues From Local Sources

All Other Local Revenue

Tuition

All Other Transfers In

Transfers of Apportionments

Special Education SELPA Transfers From Districts or Charter Schools

From County Offices

From JPAs

ROC/P Transfers

From Districts or Charter Schools

From County Offices

From JPAs

Other Transfers of Apportionments From Districts or Charter Schools

From County Offices

From JPAs

All Other Transfers In from All Others

TOTAL, OTHER LOCAL REVENUE

Resource Codes

6500

6500

6500

6360

6360

6360

All Other

All Other

All Other

Object Codes

8615

8616

8617

8618

8621

8622

8625

8629

8631

8632

8634

8639

8650

8660

8662

8671

8672

8675

8677

8681

8689

8691

8697

8699

8710

8781-8783

8791

8792

8793

8791

8792

8793

8791

8792

8793

8799

Unrestricted (A)

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

25,000.00

0.00

0.00

159,120.00

36,000.00

1,200,000.00

0.00

0.00

0.00

0.00

0.00

0.00

3,255,268.61

0.00

0.00

7,891,264.99

0.00

1,397,020.99

0.00

0.00

0.00

0.00

13,963,674.59

Restricted (B)

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

16,221.29

0.00

0.00

0.00

0.00

19,788.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

36,009.29

Total Fund col. A + B (C)

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

25,000.00

0.00

0.00

159,120.00

36,000.00

1,200,000.00

0.00

0.00

0.00

0.00

16,221.29

0.00

3,255,268.61

0.00

0.00

7,911,052.99

0.00

1,397,020.99

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

13,999,683.88

Unrestricted (D)

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

25,000.00

0.00

0.00

241,792.07

36,000.00

925,000.00

0.00

0.00

0.00

0.00

0.00

0.00

5,679,753.52

0.00

0.00

5,438,391.87

0.00

1,303,854.34

0.00

0.00

0.00

0.00

13,649,791.80

Restricted (E)

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

19,788.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

19,788.00

Total Fund col. D + E (F)

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

25,000.00

0.00

0.00

241,792.07

36,000.00

925,000.00

0.00

0.00

0.00

0.00

0.00

0.00

5,679,753.52

0.00

0.00

5,458,179.87

0.00

1,303,854.34

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

13,669,579.80

% Diff Column C & F

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

52.0%

0.0%

-22.9%

0.0%

0.0%

0.0%

0.0%

-100.0%

0.0%

74.5%

0.0%

0.0%

-31.0%

0.0%

-6.7%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

-2.4%

TOTAL, REVENUES	419,559,527.49	109,623,304.24	529,182,831.73	483,927,693.11	131,967,529.14	615,895,222.25	16.4%

California Dept of Education
SACS Financial Reporting Software - 2021.1.0
File: fund-a (Rev 02/23/2021)	Page 6	Printed: 6/9/2021 5:13 PM

Clovis Unified Fresno County

July 1 Budget General Fund
Unrestricted and Restricted Expenditures by Object

10 62117 0000000 Form 01

2020-21 Estimated Actuals	2021-22 Budget

Description

CERTIFICATED SALARIES

Object Resource Codes	Codes

Unrestricted (A)

Restricted (B)

Total Fund col. A + B (C)

Unrestricted (D)

Restricted (E)

Total Fund	% Diff col. D + E               Column
(F)	C & F

Certificated Teachers' Salaries

Certificated Pupil Support Salaries

Certificated Supervisors' and Administrators' Salaries

Other Certificated Salaries

TOTAL, CERTIFICATED SALARIES

CLASSIFIED SALARIES

Classified Instructional Salaries

Classified Support Salaries

Classified Supervisors' and Administrators' Salaries

Clerical, Technical and Office Salaries

Other Classified Salaries

TOTAL, CLASSIFIED SALARIES

EMPLOYEE BENEFITS

STRS

PERS

OASDI/Medicare/Alternative

Health and Welfare Benefits

Unemployment Insurance

Workers' Compensation

OPEB, Allocated

OPEB, Active Employees

Other Employee Benefits

TOTAL, EMPLOYEE BENEFITS

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials

Books and Other Reference Materials

Materials and Supplies

Noncapitalized Equipment

Food

TOTAL, BOOKS AND SUPPLIES

SERVICES AND OTHER OPERATING EXPENDITURES

Subagreements for Services

Travel and Conferences

Dues and Memberships

Insurance

Operations and Housekeeping Services

Rentals, Leases, Repairs, and Noncapitalized Improvements

Transfers of Direct Costs

Transfers of Direct Costs - Interfund

Professional/Consulting Services and Operating Expenditures

Communications

TOTAL, SERVICES AND OTHER

OPERATING EXPENDITURES

1100

1200

1300

1900

2100

2200

2300

2400

2900

3101-3102

3201-3202

3301-3302

3401-3402

3501-3502

3601-3602

3701-3702

3751-3752

3901-3902

4100

4200

4300

4400

4700

5100

5200

5300

5400 - 5450

5500

5600

5710

5750

5800

5900

133,387,971.34

13,936,300.86

13,431,020.45

1,692,044.05

162,447,336.70

2,515,629.01

19,784,425.11

8,773,896.15

15,740,242.22

8,767,463.60

55,581,656.09

25,222,465.09

10,254,007.02

6,557,206.09

41,258,066.81

111,363.13

2,098,009.63

7,833,578.03

0.00

918,873.33

94,253,569.13

7,324,105.67

198,260.99

19,116,386.23

3,050,104.18

0.00

29,688,857.07

841,715.27

1,084,489.03

52,883.67

2,820,565.15

10,380,782.37

4,535,664.90

(673,423.95)

(408,698.84)

7,169,772.55

889,419.23

26,693,169.38

28,920,320.77

4,656,980.28

1,715,941.32

2,416,068.04

37,709,310.41

16,394,372.17

5,778,304.48

1,298,901.44

1,323,922.76

366,845.14

25,162,345.99

25,415,145.70

4,906,788.58

2,463,808.97

9,142,755.96

32,223.65

749,261.02

1,755,227.43

0.00

302,075.31

44,767,286.62

874,892.81

40,248.17

21,216,988.58

8,311,555.07

0.00

30,443,684.63

3,377,204.80

565,975.43

5,872.00

0.00

15,900.00

1,812,243.36

673,423.95

6,110,733.59

5,699,612.67

1,513,561.54

19,774,527.34

162,308,292.11

18,593,281.14

15,146,961.77

4,108,112.09

200,156,647.11

18,910,001.18

25,562,729.59

10,072,797.59

17,064,164.98

9,134,308.74

80,744,002.08

50,637,610.79

15,160,795.60

9,021,015.06

50,400,822.77

143,586.78

2,847,270.65

9,588,805.46

0.00

1,220,948.64

139,020,855.75

8,198,998.48

238,509.16

40,333,374.81

11,361,659.25

0.00

60,132,541.70

4,218,920.07

1,650,464.46

58,755.67

2,820,565.15

10,396,682.37

6,347,908.26

0.00

5,702,034.75

12,869,385.22

2,402,980.77

46,467,696.72

134,565,214.36

14,717,146.65

13,910,544.86

1,909,610.35

165,102,516.22

2,682,052.53

21,049,167.60

9,181,248.24

16,298,831.26

10,260,717.49

59,472,017.12

26,394,969.95

11,907,774.24

6,964,379.59

42,981,116.81

2,701,953.72

2,075,825.52

7,969,135.75

0.00

930,511.69

101,925,667.27

3,737,783.26

247,583.00

59,680,890.88

5,200,599.07

0.00

68,866,856.21

696,596.53

1,181,884.62

51,504.67

2,679,025.57

10,894,058.50

4,414,254.46

(298,895.21)

(408,457.84)

6,844,812.85

830,943.39

26,885,727.54

28,519,157.13

4,915,244.56

1,433,171.98

2,540,417.51

37,407,991.18

18,970,554.60

6,232,688.35

1,270,233.55

1,395,335.96

394,678.09

28,263,490.55

26,221,989.61

5,411,338.17

2,496,880.16

9,185,495.20

685,652.59

735,174.48

1,761,277.42

0.00

254,327.54

46,752,135.17

1,613,436.08

41,478.88

61,082,094.50

707,653.66

0.00

63,444,663.12

3,026,652.23

426,563.94

5,785.00

0.00

12,500.00

1,995,928.00

298,895.21

(14,107.31)

2,353,540.14

58,002.86

8,163,760.07

163,084,371.49

19,632,391.21

15,343,716.84

4,450,027.86

202,510,507.40

21,652,607.13

27,281,855.95

10,451,481.79

17,694,167.22

10,655,395.58

87,735,507.67

52,616,959.56

17,319,112.41

9,461,259.75

52,166,612.01

3,387,606.31

2,811,000.00

9,730,413.17

0.00

1,184,839.23

148,677,802.44

5,351,219.34

289,061.88

120,762,985.38

5,908,252.73

0.00

132,311,519.33

3,723,248.76

1,608,448.56

57,289.67

2,679,025.57

10,906,558.50

6,410,182.46

0.00

(422,565.15)

9,198,352.99

888,946.25

35,049,487.61

0.5%

5.6%

1.3%

8.3%

1.2%

14.5%

6.7%

3.8%

3.7%

16.7%

8.7%

3.9%

14.2%

4.9%

3.5%

2259.3%

-1.3%

1.5%

0.0%

-3.0%

6.9%

-34.7%

21.2%

199.4%

-48.0%

0.0%

120.0%

-11.7%

-2.5%

-2.5%

-5.0%

4.9%

1.0%

0.0%

-107.4%

-28.5%

-63.0%

-24.6%

California Dept of Education
SACS Financial Reporting Software - 2021.1.0
File: fund-a (Rev 02/23/2021)	Page 7	Printed: 6/9/2021 5:13 PM

Clovis Unified Fresno County

July 1 Budget General Fund
Unrestricted and Restricted Expenditures by Object

10 62117 0000000 Form 01

2020-21 Estimated Actuals	2021-22 Budget

Description

CAPITAL OUTLAY

Object Resource Codes	Codes

Unrestricted (A)

Restricted (B)

Total Fund col. A + B (C)

Unrestricted (D)

Restricted (E)

Total Fund	% Diff col. D + E               Column
(F)	C & F

Land

Land Improvements

Buildings and Improvements of Buildings

Books and Media for New School Libraries or Major Expansion of School Libraries

Equipment

Equipment Replacement

Lease Assets

TOTAL, CAPITAL OUTLAY

OTHER OUTGO (excluding Transfers of Indirect Costs)

Tuition

Tuition for Instruction Under Interdistrict Attendance Agreements

State Special Schools

Tuition, Excess Costs, and/or Deficit Payments Payments to Districts or Charter Schools

Payments to County Offices

Payments to JPAs

Transfers of Pass-Through Revenues To Districts or Charter Schools

To County Offices

To JPAs

Special Education SELPA Transfers of Apportionments

6100	0.00

6170	482,920.00

6200	152,000.00

6300	0.00

6400	3,793,767.90

6500	0.00

6600	0.00

4,428,687.90

7110	0.00

7130	0.00

7141	0.00

7142	0.00

7143	0.00

7211	0.00

7212	0.00

7213	0.00

0.00

83,500.00

818,914.00

0.00

381,307.43

0.00

0.00

1,283,721.43

0.00

20,000.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

566,420.00

970,914.00

0.00

4,175,075.33

0.00

0.00

5,712,409.33

0.00

20,000.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

764,889.33

0.00

0.00

764,889.33

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

100,000.00

0.00

0.00

50,000.00

0.00

0.00

150,000.00

0.00

20,000.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

100,000.00

0.00

0.00

814,889.33

0.00

0.00

914,889.33

0.00

20,000.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

-82.3%

-100.0%

0.0%

-80.5%

0.0%

0.0%

-84.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

To Districts or Charter Schools

To County Offices

To JPAs

ROC/P Transfers of Apportionments To Districts or Charter Schools

To County Offices

To JPAs

Other Transfers of Apportionments

All Other Transfers

All Other Transfers Out to All Others

Debt Service

Debt Service - Interest

Other Debt Service - Principal

6500

6500

6500

6360

6360

6360

All Other

7221

7222

7223

7221

7222

7223

7221-7223

7281-7283

7299

7438

7439

0.00

1,113,798.53

0.00

35,295.54

892,709.71

0.00	0.00

0.00	0.00

0.00	0.00

0.00	0.00

0.00	0.00

0.00	0.00

0.00	0.00

0.00	1,113,798.53

0.00	0.00

0.00	35,295.54

0.00	892,709.71

0.00

1,276,610.22

0.00

13,566.82

829,492.00

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	1,276,610.22	14.6%

0.00	0.00	0.0%

0.00	13,566.82	-61.6%

0.00	829,492.00	-7.1%

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs)	2,041,803.78	20,000.00	2,061,803.78	2,119,669.04	20,000.00	2,139,669.04	3.8%

OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

Transfers of Indirect Costs	7310

Transfers of Indirect Costs - Interfund	7350

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

(952,327.85)

(1,419,694.26)

(2,372,022.11)

952,327.85

0.00

952,327.85

0.00

(1,419,694.26)

(1,419,694.26)

(573,947.11)

(1,545,650.40)

(2,119,597.51)

573,947.11

0.00

573,947.11

0.00	0.0%

(1,545,650.40)	8.9%

(1,545,650.40)	8.9%

TOTAL, EXPENDITURES	372,763,057.94	160,113,204.27	532,876,262.21	423,017,745.22	184,775,987.20	607,793,732.42	14.1%

California Dept of Education
SACS Financial Reporting Software - 2021.1.0
File: fund-a (Rev 02/23/2021)	Page 8	Printed: 6/9/2021 5:13 PM

Clovis Unified Fresno County

July 1 Budget General Fund
Unrestricted and Restricted Expenditures by Object

10 62117 0000000 Form 01

2020-21 Estimated Actuals	2021-22 Budget

Description

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN

Object Resource Codes	Codes

Unrestricted (A)

Restricted (B)

Total Fund col. A + B (C)

Unrestricted (D)

Restricted (E)

Total Fund	% Diff col. D + E               Column
(F)	C & F

From: Special Reserve Fund

From: Bond Interest and Redemption Fund

Other Authorized Interfund Transfers In

(a) TOTAL, INTERFUND TRANSFERS IN

INTERFUND TRANSFERS OUT

To: Child Development Fund

To: Special Reserve Fund

To: State School Building Fund/ County School Facilities Fund

To: Cafeteria Fund

Other Authorized Interfund Transfers Out

(b) TOTAL, INTERFUND TRANSFERS OUT

OTHER SOURCES/USES

SOURCES

State Apportionments Emergency Apportionments

Proceeds

Proceeds from Disposal of Capital Assets

Other Sources

Transfers from Funds of Lapsed/Reorganized LEAs

Long-Term Debt Proceeds Proceeds from Certificates
of Participation

Proceeds from Leases

Proceeds from Lease Revenue Bonds

All Other Financing Sources

(c) TOTAL, SOURCES

USES

Transfers of Funds from Lapsed/Reorganized LEAs

All Other Financing Uses

(d) TOTAL, USES

CONTRIBUTIONS

Contributions from Unrestricted Revenues

Contributions from Restricted Revenues

(e) TOTAL, CONTRIBUTIONS

TOTAL, OTHER FINANCING SOURCES/USES

(a - b + c - d + e)

8912	0.00

8914	0.00

8919	7,881,437.43

7,881,437.43

7611	0.00

7612	0.00

7613	0.00

7616	0.00

7619	1,278,012.50

1,278,012.50

8931	0.00

8953	0.00

8965	0.00

8971	0.00

8972	0.00

8973	0.00

8979	0.00

0.00

7651	0.00

7699	0.00

0.00

8980	(50,659,539.67)

8990	(65,459.00)

(50,724,998.67)

(44,121,573.74)

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

2,800,000.00

2,800,000.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

50,659,539.67

65,459.00

50,724,998.67

47,924,998.67

0.00

0.00

7,881,437.43

7,881,437.43

0.00

0.00

0.00

0.00

4,078,012.50

4,078,012.50

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

3,803,424.93

0.00

0.00

3,336,000.00

3,336,000.00

0.00

950,000.00

0.00

0.00

2,173,967.50

3,123,967.50

0.00

0.00

0.00

0.00

1,700,000.00

0.00

0.00

1,700,000.00

0.00

0.00

0.00

(55,542,999.06)

(65,459.00)

(55,608,458.06)

(53,696,425.56)

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

2,800,000.00

2,800,000.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

55,542,999.06

65,459.00

55,608,458.06

52,808,458.06

0.00

0.00

3,336,000.00

3,336,000.00

0.00

950,000.00

0.00

0.00

4,973,967.50

5,923,967.50

0.00

0.00

0.00

0.00

1,700,000.00

0.00

0.00

1,700,000.00

0.00

0.00

0.00

0.00

0.00

0.00

(887,967.50)

0.0%

0.0%

-57.7%

-57.7%

0.0%

New

0.0%

0.0%

22.0%

45.3%

0.0%

0.0%

0.0%

0.0%

New

0.0%

0.0%

New

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

-123.3%

California Dept of Education
SACS Financial Reporting Software - 2021.1.0
File: fund-a (Rev 02/23/2021)	Page 9	Printed: 6/9/2021 5:13 PM

Clovis Unified Fresno County

July 1 Budget General Fund
Unrestricted and Restricted Expenditures by Function

10 62117 0000000 Form 01

2020-21 Estimated Actuals	2021-22 Budget

Description

A. REVENUES

Object Function Codes	Codes

Unrestricted (A)

Restricted (B)

Total Fund col. A + B (C)

Unrestricted (D)

Restricted (E)

Total Fund	% Diff col. D + E              Column
(F)	C & F

1) LCFF Sources

2) Federal Revenue

3) Other State Revenue

4) Other Local Revenue

5) TOTAL, REVENUES

B. EXPENDITURES (Objects 1000-7999)

8010-8099

8100-8299

8300-8599

8600-8799

395,926,402.00

372,450.90

9,297,000.00

13,963,674.59

419,559,527.49

0.00

45,369,428.81

64,217,866.14

36,009.29

109,623,304.24

395,926,402.00

45,741,879.71

73,514,866.14

13,999,683.88

529,182,831.73

416,909,623.00

44,280,455.74

9,087,822.57

13,649,791.80

483,927,693.11

0.00

53,496,920.76

78,450,820.38

19,788.00

131,967,529.14

416,909,623.00	5.3%

97,777,376.50	113.8%

87,538,642.95	19.1%

13,669,579.80	-2.4%

615,895,222.25	16.4%

1) Instruction

2) Instruction - Related Services

3) Pupil Services

4) Ancillary Services

5) Community Services

6) Enterprise

7) General Administration

8) Plant Services

9) Other Outgo

10) TOTAL, EXPENDITURES

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10)

D. OTHER FINANCING SOURCES/USES

1) Interfund Transfers a) Transfers In

b) Transfers Out

2) Other Sources/Uses a) Sources

b) Uses

3) Contributions

1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

6000-6999

7000-7999

8000-8999

9000-9999

Except 7600-7699

8900-8929

7600-7629

8930-8979

7630-7699

8980-8999

209,299,421.52

45,867,685.57

45,126,161.10

7,657,597.78

131,767.97

0.00

23,450,885.01

39,187,735.21

2,041,803.78

372,763,057.94

46,796,469.55

7,881,437.43

1,278,012.50

0.00

0.00

(50,724,998.67)

110,174,428.02

19,671,406.26

14,464,914.79

75,543.36

0.00

0.00

1,419,040.64

14,287,871.20

20,000.00

160,113,204.27

(50,489,900.03)

0.00

2,800,000.00

0.00

0.00

50,724,998.67

319,473,849.54

65,539,091.83

59,591,075.89

7,733,141.14

131,767.97

0.00

24,869,925.65

53,475,606.41

2,061,803.78

532,876,262.21

(3,693,430.48)

7,881,437.43

4,078,012.50

0.00

0.00

0.00

210,357,579.48

90,855,341.73

44,846,273.31

9,129,464.91

0.00

0.00

25,449,651.17

40,259,765.58

2,119,669.04

423,017,745.22

60,909,947.89

3,336,000.00

3,123,967.50

1,700,000.00

0.00

(55,608,458.06)

133,761,927.81

24,113,416.43

14,023,529.85

38,229.00

0.00

0.00

851,558.11

11,967,326.00

20,000.00

184,775,987.20

(52,808,458.06)

0.00

2,800,000.00

0.00

0.00

55,608,458.06

344,119,507.29

114,968,758.16

58,869,803.16

9,167,693.91

0.00

0.00

26,301,209.28

52,227,091.58

2,139,669.04

607,793,732.42

8,101,489.83

3,336,000.00

5,923,967.50

1,700,000.00

0.00

0.00

7.7%

75.4%

-1.2%

18.6%

-100.0%

0.0%

5.8%

-2.3%

3.8%

14.1%

-319.3%

-57.7%

45.3%

New

0.0%

0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES	(44,121,573.74)	47,924,998.67	3,803,424.93	(53,696,425.56)	52,808,458.06	(887,967.50)       -123.3%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-a (Rev 02/21/2018)	Page 1	Printed: 6/9/2021 5:13 PM

Clovis Unified Fresno County

July 1 Budget General Fund
Unrestricted and Restricted Expenditures by Function

10 62117 0000000 Form 01

0.00
	4,000,000.36

0.00
0.00

14,500,648.00

2,850,000.00 5,200,000.00 4,950,648.00 1,500,000.00

0.00
	
0.00
0.00

0.00

0.00

0.00
	4,000,000.36

0.00
0.00

14,500,648.00 2,850,000.00 5,200,000.00 4,950,648.00 1,500,000.00

0.00
	
0.00
0.00

0.00

0.00

2020-21 Estimated Actuals	2021-22 Budget

Object Description	Function Codes	Codes

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)

F. FUND BALANCE, RESERVES

1) Beginning Fund Balance

a) As of July 1 - Unaudited	9791

b) Audit Adjustments	9793

c) As of July 1 - Audited (F1a + F1b)

d) Other Restatements	9795

e) Adjusted Beginning Balance (F1c + F1d)

2) Ending Balance, June 30 (E + F1e)

Components of Ending Fund Balance a) Nonspendable
Revolving Cash	9711

Stores	9712

Prepaid Items	9713

All Others	9719

b) Restricted	9740

c) Committed

Stabilization Arrangements	9750

Unrestricted (A)

2,674,895.81

124,516,976.99

0.00

124,516,976.99

0.00

124,516,976.99

127,191,872.80

0.00

0.00

0.00

0.00

Restricted (B)

(2,564,901.36)

6,564,901.72

0.00

6,564,901.72

0.00

6,564,901.72

4,000,000.36

0.00

0.00

0.00

0.00

Total Fund col. A + B (C)

109,994.45

131,081,878.71

0.00

131,081,878.71

0.00

131,081,878.71

131,191,873.16

0.00

0.00

0.00

0.00

4,000,000.36

0.00

Unrestricted (D)

7,213,522.33

127,191,872.80

0.00

127,191,872.80

0.00

127,191,872.80

134,405,395.13

0.00

0.00

0.00

0.00

Restricted (E)

0.00

4,000,000.36

0.00

4,000,000.36

0.00

4,000,000.36

4,000,000.36

0.00

0.00

0.00

0.00

Total Fund col. D + E (F)

7,213,522.33

131,191,873.16

0.00

131,191,873.16

0.00

131,191,873.16

138,405,395.49

0.00

0.00

0.00

0.00

4,000,000.36

0.00

% Diff Column C & F

6458.1%

0.1%

0.0%

0.1%

0.0%

0.1%

5.5%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

Other Commitments (by Resource/Object)	9760

d) Assigned

Other Assignments (by Resource/Object)	9780 Student Computer Refresh                                        0000	9780 Textbook Carryover                                                     0000	9780 LCAP Carryover (unallocated)                                  0000	9780 Site Carryover                                                               0000	9780 Student Computer Refresh                                        0000	9780 Textbook Carryover                                                     0000	9780 LCAP Carryover (unallocated)                                  0000	9780 Site Carryover                                                               0000	9780

e) Unassigned/Unappropriated

Reserve for Economic Uncertainties	9789

0.00

14,500,648.00

2,850,000.00 5,200,000.00 4,950,648.00 1,500,000.00

0.00

0.00	0.0%

14,500,648.00	0.0% 2,850,000.00
5,200,000.00 4,950,648.00 1,500,000.00

0.00	0.0%

Unassigned/Unappropriated Amount	9790	112,691,224.80	0.00	112,691,224.80	119,904,747.13	0.00	119,904,747.13	6.4%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-a (Rev 02/21/2018)	Page 2	Printed: 6/9/2021 5:13 PM

Clovis Unified Fresno County

July 1 Budget General Fund
Exhibit: Restricted Balance Detail

10 62117 0000000 Form 01

Resource

6300

6500

Description

Lottery: Instructional Materials

Special Education

2020-21 Estimated Actuals

4,000,000.00

0.36

2021-22 Budget

4,000,000.00

0.36

Total, Restricted Balance	4,000,000.36	4,000,000.36

California Dept of Education
SACS Financial Reporting Software - 2021.1.0
File: fund-a (Rev 04/17/2019)	Page 1	Printed: 6/9/2021 5:13 PM

Clovis Unified Fresno County

July 1 Budget
Charter Schools Special Revenue Fund Expenditures by Object

10 62117 0000000 Form 09

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

A. REVENUES

1) LCFF Sources

2) Federal Revenue

3) Other State Revenue

4) Other Local Revenue

8010-8099

8100-8299

8300-8599

8600-8799

4,684,225.00

32,532.00

158,761.03

122,721.00

7,030,449.00

0.00

327,721.00

120,785.00

50.1%

-100.0%

106.4%

-1.6%

5) TOTAL, REVENUES	4,998,239.03	7,478,955.00	49.6%

B. EXPENDITURES

1) Certificated Salaries

2) Classified Salaries

3) Employee Benefits

4) Books and Supplies

5) Services and Other Operating Expenditures

6) Capital Outlay

7) Other Outgo (excluding Transfers of Indirect Costs)

8) Other Outgo - Transfers of Indirect Costs

1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

6000-6999

7100-7299, 7400-7499

7300-7399

2,109,113.33

326,766.14

1,032,057.97

239,479.05

301,854.70

0.00

0.00

122,184.00

3,369,871.00	59.8%

474,265.00	45.1%

1,089,592.00	5.6%

900,446.00	276.0%

252,816.00	-16.2%

0.00	0.0%

0.00	0.0%

279,951.00	129.1%

9) TOTAL, EXPENDITURES

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER
FINANCING SOURCES AND USES (A5 - B9)

4,131,455.19

866,783.84

6,366,941.00	54.1%

1,112,014.00	28.3%

D. OTHER FINANCING SOURCES/USES

1) Interfund Transfers a) Transfers In

b) Transfers Out

2) Other Sources/Uses a) Sources

b) Uses

3) Contributions

8900-8929

7600-7629

8930-8979

7630-7699

8980-8999

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES	0.00	0.00	0.0%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-b (Rev 02/25/2021)	Page 1	Printed: 6/9/2021 5:13 PM

Clovis Unified Fresno County

July 1 Budget
Charter Schools Special Revenue Fund Expenditures by Object

10 62117 0000000 Form 09

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

39,239.00
6,368,189.00
1,449,246.64
39,239.00
6,368,189.00
337,232.64

0.00	0.00	0.0%

E. NET INCREASE (DECREASE) IN FUND

BALANCE (C + D4)	866,783.84	1,112,014.00	28.3%

F. FUND BALANCE, RESERVES

1) Beginning Fund Balance a) As of July 1 - Unaudited

b) Audit Adjustments

c) As of July 1 - Audited (F1a + F1b)

d) Other Restatements

e) Adjusted Beginning Balance (F1c + F1d)

2) Ending Balance, June 30 (E + F1e) Components of Ending Fund Balance a) Nonspendable
Revolving Cash

Stores

Prepaid Items

All Others

b) Restricted

c) Committed

Stabilization Arrangements

Other Commitments

d) Assigned

Other Assignments

LCAP Supplemental

Capital Improvements

Other Program Growth

LCAP Supplemental

Capital Improvements

Future Program Growth

e) Unassigned/Unappropriated Reserve for Economic Uncertainties

Unassigned/Unappropriated Amount

9791

9793

9795

9711

9712

9713

9719

9740

9750

9760

9780

0000	9780

0000	9780

0000	9780

0000	9780

0000	9780

0000	9780

9789

9790

5,877,876.80

0.00

5,877,876.80

0.00

5,877,876.80

6,744,660.64

0.00

0.00

0.00

0.00

0.00

0.00

0.00

6,744,660.64

0.00

6,744,660.64	14.7%

0.00	0.0%

6,744,660.64	14.7%

0.00	0.0%

6,744,660.64	14.7%

7,856,674.64	16.5%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

7,856,674.64	16.5%

0.00	0.0%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-b (Rev 02/25/2021)	Page 2	Printed: 6/9/2021 5:13 PM

Clovis Unified Fresno County

July 1 Budget
Charter Schools Special Revenue Fund Expenditures by Object

10 62117 0000000 Form 09

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

G. ASSETS 1) Cash
a) in County Treasury

1) Fair Value Adjustment to Cash in County Treasury

b) in Banks

c) in Revolving Cash Account

d) with Fiscal Agent/Trustee

e) Collections Awaiting Deposit

2) Investments

3) Accounts Receivable

4) Due from Grantor Government

5) Due from Other Funds

6) Stores

7) Prepaid Expenditures

8) Other Current Assets

9110	0.00

9111	0.00

9120	0.00

9130	0.00

9135	0.00

9140	0.00

9150	0.00

9200	0.00

9290	0.00

9310	0.00

9320	0.00

9330	0.00

9340	0.00

9) TOTAL, ASSETS	0.00

H. DEFERRED OUTFLOWS OF RESOURCES

1) Deferred Outflows of Resources	9490	0.00

2) TOTAL, DEFERRED OUTFLOWS	0.00

I. LIABILITIES

1) Accounts Payable

2) Due to Grantor Governments

3) Due to Other Funds

4) Current Loans

5) Unearned Revenue

9500	0.00

9590	0.00

9610	0.00

9640	0.00

9650	0.00

6) TOTAL, LIABILITIES	0.00

J. DEFERRED INFLOWS OF RESOURCES

1) Deferred Inflows of Resources	9690	0.00

2) TOTAL, DEFERRED INFLOWS	0.00

K. FUND EQUITY

Ending Fund Balance, June 30

(G9 + H2) - (I6 + J2)	0.00

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-b (Rev 02/25/2021)	Page 3	Printed: 6/9/2021 5:13 PM

Clovis Unified Fresno County

July 1 Budget
Charter Schools Special Revenue Fund Expenditures by Object

10 62117 0000000 Form 09

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

LCFF SOURCES

Principal Apportionment State Aid - Current Year

Education Protection Account State Aid - Current Year

State Aid - Prior Years

8011	2,658,371.00

8012	1,043,102.00

8019	1,139.00

5,259,346.00

789,490.00

0.00

97.8%

-24.3%

-100.0%

LCFF Transfers

Unrestricted LCFF Transfers - Current Year

All Other LCFF Transfers - Current Year

0000	8091

All Other	8091

0.00	0.00	0.0%

0.00	0.00	0.0%

Transfers to Charter Schools in Lieu of Property Taxes

Property Taxes Transfers

LCFF/Revenue Limit Transfers - Prior Years

8096	981,613.00

8097	0.00

8099	0.00

981,613.00	0.0%

0.00	0.0%

0.00	0.0%

TOTAL, LCFF SOURCES	4,684,225.00	7,030,449.00	50.1%

FEDERAL REVENUE

Maintenance and Operations

Special Education Entitlement

Special Education Discretionary Grants

Child Nutrition Programs

Donated Food Commodities

Interagency Contracts Between LEAs

8110	0.00	0.00	0.0%

8181	0.00	0.00	0.0%

8182	0.00	0.00	0.0%

8220	0.00	0.00	0.0%

8221	0.00	0.00	0.0%

8285	0.00	0.00	0.0%

Title I, Part A, Basic

Title I, Part D, Local Delinquent Programs

Title II, Part A, Supporting Effective Instruction

Title III, Part A, Immigrant Student Program

Title III, Part A, English Learner Program

Public Charter Schools Grant Program (PCSGP)

Other NCLB / Every Student Succeeds Act

Career and Technical Education

All Other Federal Revenue

3010	8290

3025	8290

4035	8290

4201	8290

4203	8290

4610	8290

3020, 3040, 3041, 3045, 3060, 3061, 3150, 3155, 3180, 3181, 3182, 3185, 4037, 4124, 4126,
4127, 4128, 5510, 5630	8290

3500-3599	8290

All Other	8290

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

32,532.00

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	-100.0%

TOTAL, FEDERAL REVENUE	32,532.00	0.00	-100.0%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-b (Rev 02/25/2021)	Page 4	Printed: 6/9/2021 5:13 PM

Clovis Unified Fresno County

July 1 Budget
Charter Schools Special Revenue Fund Expenditures by Object

10 62117 0000000 Form 09

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

OTHER STATE REVENUE

Other State Apportionments

Special Education Master Plan Current Year

Prior Years

All Other State Apportionments - Current Year

All Other State Apportionments - Prior Years

6500	8311

6500	8319

All Other	8311

All Other	8319

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

Child Nutrition Programs

Mandated Costs Reimbursements

Lottery - Unrestricted and Instructional Materials

8520	0.00

8550	19,664.00

8560	99,163.03

0.00	0.0%

26,865.00	36.6%

135,320.00	36.5%

After School Education and Safety (ASES)

Charter School Facility Grant

Drug/Alcohol/Tobacco Funds

California Clean Energy Jobs Act

Career Technical Education Incentive Grant Program

Specialized Secondary

All Other State Revenue

6010	8590

6030	8590

6690, 6695	8590

6230	8590

6387	8590

7370	8590

All Other	8590

0.00

0.00

0.00

0.00

0.00

0.00

39,934.00

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

165,536.00	314.5%

TOTAL, OTHER STATE REVENUE	158,761.03	327,721.00	106.4%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-b (Rev 02/25/2021)	Page 5	Printed: 6/9/2021 5:13 PM

Clovis Unified Fresno County

July 1 Budget
Charter Schools Special Revenue Fund Expenditures by Object

10 62117 0000000 Form 09

Description

OTHER LOCAL REVENUE

2020-21 Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

Sales

Sale of Equipment/Supplies

Sale of Publications

Food Service Sales

All Other Sales

Leases and Rentals

Interest

Net Increase (Decrease) in the Fair Value of Investments

8631	0.00

8632	0.00

8634	0.00

8639	0.00

8650	0.00

8660	110,000.00

8662	0.00

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

108,000.00	-1.8%

0.00	0.0%

Fees and Contracts

Child Development Parent Fees

Transportation Fees From Individuals

Interagency Services

All Other Fees and Contracts

All Other Local Revenue

Tuition

All Other Transfers In

8673

8675

8677

8689

8699

8710

8781-8783

0.00

0.00

0.00

12,721.00

0.00

0.00

0.00

0.00	0.0%

0.00	0.0%

0.00	0.0%

12,785.00	0.5%

0.00	0.0%

0.00	0.0%

0.00	0.0%

Transfers of Apportionments

Special Education SELPA Transfers From Districts or Charter Schools

From County Offices

From JPAs

Other Transfers of Apportionments From Districts or Charter Schools

From County Offices

From JPAs

6500	8791

6500	8792

6500	8793

All Other	8791

All Other	8792

All Other	8793

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

All Other Transfers In from All Others	8799	0.00	0.00	0.0%

TOTAL, OTHER LOCAL REVENUE

TOTAL, REVENUES

122,721.00

4,998,239.03

120,785.00	-1.6%

7,478,955.00	49.6%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-b (Rev 02/25/2021)	Page 6	Printed: 6/9/2021 5:13 PM

Clovis Unified Fresno County

July 1 Budget
Charter Schools Special Revenue Fund Expenditures by Object

10 62117 0000000 Form 09

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

CERTIFICATED SALARIES

Certificated Teachers' Salaries

Certificated Pupil Support Salaries

Certificated Supervisors' and Administrators' Salaries

Other Certificated Salaries

1100	1,585,751.33

1200	384,331.00

1300	139,031.00

1900	0.00

2,826,701.00	78.3%

383,849.00	-0.1%

137,255.00	-1.3%

22,066.00	New

TOTAL, CERTIFICATED SALARIES	2,109,113.33	3,369,871.00	59.8%

CLASSIFIED SALARIES

Classified Instructional Salaries

Classified Support Salaries

Classified Supervisors' and Administrators' Salaries

Clerical, Technical and Office Salaries

Other Classified Salaries

2100	35,312.00

2200	0.00

2300	0.00

2400	213,298.14

2900	78,156.00

130,710.00	270.2%

0.00	0.0%

0.00	0.0%

264,558.00	24.0%

78,997.00	1.1%

TOTAL, CLASSIFIED SALARIES	326,766.14	474,265.00	45.1%

EMPLOYEE BENEFITS

STRS

PERS

OASDI/Medicare/Alternative

Health and Welfare Benefits

Unemployment Insurance

Workers' Compensation

OPEB, Allocated

OPEB, Active Employees

Other Employee Benefits

3101-3102

3201-3202

3301-3302

3401-3402

3501-3502

3601-3602

3701-3702

3751-3752

3901-3902

346,426.00

56,288.09

55,835.08

428,117.00

1,282.00

30,714.71

103,045.02

0.00

10,350.07

339,279.00

63,930.00

52,542.00

468,798.00

29,445.00

28,908.00

96,927.00

0.00

9,763.00

-2.1%

13.6%

-5.9%

9.5%

2196.8%

-5.9%

-5.9%

0.0%

-5.7%

TOTAL, EMPLOYEE BENEFITS	1,032,057.97	1,089,592.00	5.6%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials

Books and Other Reference Materials

Materials and Supplies

Noncapitalized Equipment

Food

4100	0.00

4200	0.00

4300	67,732.08

4400	171,746.97

4700	0.00

0.00	0.0%

0.00	0.0%

418,599.00	518.0%

481,847.00	180.6%

0.00	0.0%

TOTAL, BOOKS AND SUPPLIES	239,479.05	900,446.00	276.0%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-b (Rev 02/25/2021)	Page 7	Printed: 6/9/2021 5:13 PM

Clovis Unified Fresno County

July 1 Budget
Charter Schools Special Revenue Fund Expenditures by Object

10 62117 0000000 Form 09

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

SERVICES AND OTHER OPERATING EXPENDITURES

Subagreements for Services

Travel and Conferences

Dues and Memberships

Insurance

Operations and Housekeeping Services

Rentals, Leases, Repairs, and Noncapitalized Improvements

Transfers of Direct Costs

Transfers of Direct Costs - Interfund

Professional/Consulting Services and Operating Expenditures

Communications

5100

5200

5300

5400-5450

5500

5600

5710

5750

5800

5900

0.00

15,531.00

1,530.00

0.00

43,000.00

38,602.80

0.00

5,498.00

164,009.90

33,683.00

0.00	0.0%

26,665.00	71.7%

1,970.00	28.8%

0.00	0.0%

23,000.00	-46.5%

38,680.00	0.2%

0.00	0.0%

5,050.00	-8.1%

123,592.00	-24.6%

33,859.00	0.5%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES	301,854.70	252,816.00	-16.2%

CAPITAL OUTLAY

Land

Land Improvements

Buildings and Improvements of Buildings

Books and Media for New School Libraries or Major Expansion of School Libraries

Equipment

Equipment Replacement

Lease Assets

6100	0.00	0.00	0.0%

6170	0.00	0.00	0.0%

6200	0.00	0.00	0.0%

6300	0.00	0.00	0.0%

6400	0.00	0.00	0.0%

6500	0.00	0.00	0.0%

6600	0.00	0.00	0.0%

TOTAL, CAPITAL OUTLAY	0.00	0.00	0.0%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-b (Rev 02/25/2021)	Page 8	Printed: 6/9/2021 5:13 PM

Clovis Unified Fresno County

July 1 Budget
Charter Schools Special Revenue Fund Expenditures by Object

10 62117 0000000 Form 09

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

OTHER OUTGO (excluding Transfers of Indirect Costs)

Tuition

Tuition for Instruction Under Interdistrict Attendance Agreements

Tuition, Excess Costs, and/or Deficit Payments Payments to Districts or Charter Schools

Payments to County Offices

Payments to JPAs

7110	0.00	0.00	0.0%

7141	0.00	0.00	0.0%

7142	0.00	0.00	0.0%

7143	0.00	0.00	0.0%

Other Transfers Out

All Other Transfers

All Other Transfers Out to All Others

7281-7283

7299

0.00	0.00	0.0%

0.00	0.00	0.0%

Debt Service

Debt Service - Interest

Other Debt Service - Principal

7438	0.00	0.00	0.0%

7439	0.00	0.00	0.0%

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs)	0.00	0.00	0.0%

OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

Transfers of Indirect Costs

Transfers of Indirect Costs - Interfund

7310	0.00

7350	122,184.00

0.00	0.0%

279,951.00	129.1%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

TOTAL, EXPENDITURES

122,184.00

4,131,455.19

279,951.00	129.1%

6,366,941.00	54.1%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-b (Rev 02/25/2021)	Page 9	Printed: 6/9/2021 5:13 PM

Clovis Unified Fresno County

July 1 Budget
Charter Schools Special Revenue Fund Expenditures by Object

10 62117 0000000 Form 09

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN

Other Authorized Interfund Transfers In	8919	0.00	0.00	0.0%

(a) TOTAL, INTERFUND TRANSFERS IN	0.00	0.00	0.0%

INTERFUND TRANSFERS OUT

Other Authorized Interfund Transfers Out	7619	0.00	0.00	0.0%

(b) TOTAL, INTERFUND TRANSFERS OUT	0.00	0.00	0.0%

OTHER SOURCES/USES

SOURCES

Other Sources

Transfers from Funds of Lapsed/Reorganized LEAs

Long-Term Debt Proceeds

Proceeds from Leases

All Other Financing Sources

8965	0.00	0.00	0.0%

8972	0.00	0.00	0.0%

8979	0.00	0.00	0.0%

(c) TOTAL, SOURCES	0.00	0.00	0.0%

USES

Transfers of Funds from Lapsed/Reorganized LEAs

All Other Financing Uses

7651	0.00	0.00	0.0%

7699	0.00	0.00	0.0%

(d) TOTAL, USES	0.00	0.00	0.0%

CONTRIBUTIONS

Contributions from Unrestricted Revenues

Contributions from Restricted Revenues

8980	0.00	0.00	0.0%

8990	0.00	0.00	0.0%

(e) TOTAL, CONTRIBUTIONS

TOTAL, OTHER FINANCING SOURCES/USES

(a - b + c - d + e)

0.00	0.00	0.0%

0.00	0.00	0.0%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-b (Rev 02/25/2021)	Page 10	Printed: 6/9/2021 5:13 PM

Clovis Unified Fresno County

July 1 Budget
Charter Schools Special Revenue Fund Expenditures by Function

10 62117 0000000 Form 09

2020-21 Description	Function Codes	Object Codes      Estimated Actuals

2021-22 Budget

Percent Difference

A. REVENUES

1) LCFF Sources

2) Federal Revenue

3) Other State Revenue

4) Other Local Revenue

8010-8099

8100-8299

8300-8599

8600-8799

4,684,225.00

32,532.00

158,761.03

122,721.00

7,030,449.00

0.00

327,721.00

120,785.00

50.1%

-100.0%

106.4%

-1.6%

5) TOTAL, REVENUES	4,998,239.03	7,478,955.00	49.6%

B. EXPENDITURES (Objects 1000-7999)

1) Instruction

2) Instruction - Related Services

3) Pupil Services

4) Ancillary Services

5) Community Services

6) Enterprise

7) General Administration

8) Plant Services

9) Other Outgo

1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

6000-6999

7000-7999

8000-8999

9000-9999

Except 7600-7699

2,655,548.29

618,962.45

656,960.45

0.00

0.00

0.00

122,184.00

77,800.00

0.00

4,682,467.00	76.3%

658,014.00	6.3%

688,709.00	4.8%

0.00	0.0%

0.00	0.0%

0.00	0.0%

279,951.00	129.1%

57,800.00	-25.7%

0.00	0.0%

10) TOTAL, EXPENDITURES

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER
FINANCING SOURCES AND USES (A5 - B10)

4,131,455.19

866,783.84

6,366,941.00	54.1%

1,112,014.00	28.3%

D. OTHER FINANCING SOURCES/USES

1) Interfund Transfers a) Transfers In

b) Transfers Out

2) Other Sources/Uses a) Sources

b) Uses

3) Contributions

8900-8929

7600-7629

8930-8979

7630-7699

8980-8999

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES	0.00	0.00	0.0%

California Dept of Education
SACS Financial Reporting Software - 2021.1.0
File: fund-b (Rev 04/03/2019)	Page 1	Printed: 6/9/2021 5:13 PM

Clovis Unified Fresno County

July 1 Budget
Charter Schools Special Revenue Fund Expenditures by Function

10 62117 0000000 Form 09

2020-21 Description	Function Codes	Object Codes      Estimated Actuals

2021-22 Budget

Percent Difference

39,239.00 6,368,189.00 1,449,246.64
39,239.00 6,368,189.00
337,232.64

0.00	0.00	0.0%

E. NET INCREASE (DECREASE) IN FUND

BALANCE (C + D4)	866,783.84	1,112,014.00	28.3%

F. FUND BALANCE, RESERVES

1) Beginning Fund Balance

a) As of July 1 - Unaudited

b) Audit Adjustments

9791	5,877,876.80

9793	0.00

6,744,660.64	14.7%

0.00	0.0%

c) As of July 1 - Audited (F1a + F1b)	5,877,876.80	6,744,660.64	14.7%

d) Other Restatements

e) Adjusted Beginning Balance (F1c + F1d)

2) Ending Balance, June 30 (E + F1e)

Components of Ending Fund Balance a) Nonspendable
Revolving Cash

Stores

Prepaid Items

All Others

b) Restricted

c) Committed

Stabilization Arrangements

Other Commitments (by Resource/Object)

9795	0.00

5,877,876.80

6,744,660.64

9711	0.00

9712	0.00

9713	0.00

9719	0.00

9740	0.00

9750	0.00

9760	0.00

0.00	0.0%

6,744,660.64	14.7%

7,856,674.64	16.5%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

d) Assigned

Other Assignments (by Resource/Object)

LCAP Supplemental Capital Improvements Other Program Growth LCAP Supplemental Capital Improvements
Future Program Growth

9780	6,744,660.64	7,856,674.64	16.5% 0000	9780
0000	9780 0000	9780 0000	9780 0000	9780
0000	9780

e) Unassigned/Unappropriated

Reserve for Economic Uncertainties	9789

Unassigned/Unappropriated Amount	9790	0.00	0.00	0.0%

California Dept of Education
SACS Financial Reporting Software - 2021.1.0
File: fund-b (Rev 04/03/2019)	Page 2	Printed: 6/9/2021 5:13 PM

Clovis Unified Fresno County

July 1 Budget
Charter Schools Special Revenue Fund Exhibit: Restricted Balance Detail

10 62117 0000000 Form 09

2020-21

Resource	Description	Estimated Actuals

2021-22

Budget

Total, Restricted Balance	0.00	0.00

California Dept of Education
SACS Financial Reporting Software - 2021.1.0
File: fund-b (Rev 04/17/2019)	Page 1	Printed: 6/9/2021 5:13 PM

Clovis Unified Fresno County

July 1 Budget Adult Education Fund
Expenditures by Object

10 62117 0000000 Form 11

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

A. REVENUES

1) LCFF Sources

2) Federal Revenue

3) Other State Revenue

4) Other Local Revenue

8010-8099

8100-8299

8300-8599

8600-8799

0.00

827,075.00

2,598,834.00

1,239,389.28

0.00	0.0%

976,858.00	18.1%

2,592,345.00	-0.2%

1,590,100.00	28.3%

5) TOTAL, REVENUES	4,665,298.28	5,159,303.00	10.6%

B. EXPENDITURES

1) Certificated Salaries

2) Classified Salaries

3) Employee Benefits

4) Books and Supplies

5) Services and Other Operating Expenditures

6) Capital Outlay

7) Other Outgo (excluding Transfers of Indirect Costs)

8) Other Outgo - Transfers of Indirect Costs

1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

6000-6999

7100-7299, 7400-7499

7300-7399

1,942,200.00

1,257,646.93

1,407,896.10

386,216.12

538,598.87

10,641.25

0.00

116,660.00

1,958,654.00

1,466,536.86

1,614,694.14

498,940.00

776,905.00

0.00

0.00

114,155.00

0.8%

16.6%

14.7%

29.2%

44.2%

-100.0%

0.0%

-2.1%

9) TOTAL, EXPENDITURES

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER
FINANCING SOURCES AND USES (A5 - B9)

5,659,859.27

(994,560.99)

6,429,885.00	13.6%

(1,270,582.00)	27.8%

D. OTHER FINANCING SOURCES/USES

1) Interfund Transfers a) Transfers In

b) Transfers Out

2) Other Sources/Uses a) Sources

b) Uses

3) Contributions

8900-8929

7600-7629

8930-8979

7630-7699

8980-8999

424,000.00

0.00

0.00

0.00

0.00

846,880.00	99.7%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES	424,000.00	846,880.00	99.7%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-b (Rev 02/25/2021)	Page 1	Printed: 6/9/2021 5:14 PM

Clovis Unified Fresno County

July 1 Budget Adult Education Fund
Expenditures by Object

10 62117 0000000 Form 11

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

2,800,000.00
53,959.11
2,800,000.00
477,661.11

0.00	0.00	0.0%

E. NET INCREASE (DECREASE) IN FUND

BALANCE (C + D4)	(570,560.99)	(423,702.00)	-25.7%

F. FUND BALANCE, RESERVES

1) Beginning Fund Balance a) As of July 1 - Unaudited

b) Audit Adjustments

c) As of July 1 - Audited (F1a + F1b)

d) Other Restatements

e) Adjusted Beginning Balance (F1c + F1d)

2) Ending Balance, June 30 (E + F1e) Components of Ending Fund Balance a) Nonspendable
Revolving Cash

Stores

Prepaid Items

All Others

b) Restricted

c) Committed

Stabilization Arrangements

Other Commitments

d) Assigned

Other Assignments

Capital Improvements

Future Program Growth

Capital Improvements

Future Program Growth

e) Unassigned/Unappropriated Reserve for Economic Uncertainties

Unassigned/Unappropriated Amount

9791

9793

9795

9711

9712

9713

9719

9740

9750

9760

9780

0000	9780

0000	9780

0000	9780

0000	9780

9789

9790

3,884,459.10

0.00

3,884,459.10

0.00

3,884,459.10

3,313,898.11

3,500.00

32,737.00

0.00

0.00

0.00

0.00

0.00

3,277,661.11

0.00

3,313,898.11	-14.7%

0.00	0.0%

3,313,898.11	-14.7%

0.00	0.0%

3,313,898.11	-14.7%

2,890,196.11	-12.8%

3,500.00	0.0%

32,737.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

2,853,959.11	-12.9%

0.00	0.0%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-b (Rev 02/25/2021)	Page 2	Printed: 6/9/2021 5:14 PM

Clovis Unified Fresno County

July 1 Budget Adult Education Fund
Expenditures by Object

10 62117 0000000 Form 11

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

G. ASSETS 1) Cash
a) in County Treasury

1) Fair Value Adjustment to Cash in County Treasury

b) in Banks

c) in Revolving Cash Account

d) with Fiscal Agent/Trustee

e) Collections Awaiting Deposit

2) Investments

3) Accounts Receivable

4) Due from Grantor Government

5) Due from Other Funds

6) Stores

7) Prepaid Expenditures

8) Other Current Assets

9110	0.00

9111	0.00

9120	0.00

9130	0.00

9135	0.00

9140	0.00

9150	0.00

9200	0.00

9290	0.00

9310	0.00

9320	0.00

9330	0.00

9340	0.00

9) TOTAL, ASSETS	0.00

H. DEFERRED OUTFLOWS OF RESOURCES

1) Deferred Outflows of Resources	9490	0.00

2) TOTAL, DEFERRED OUTFLOWS	0.00

I. LIABILITIES

1) Accounts Payable

2) Due to Grantor Governments

3) Due to Other Funds

4) Current Loans

5) Unearned Revenue

9500	0.00

9590	0.00

9610	0.00

9640

9650	0.00

6) TOTAL, LIABILITIES	0.00

J. DEFERRED INFLOWS OF RESOURCES

1) Deferred Inflows of Resources	9690	0.00

2) TOTAL, DEFERRED INFLOWS	0.00

K. FUND EQUITY

Ending Fund Balance, June 30

(G9 + H2) - (I6 + J2)	0.00

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-b (Rev 02/25/2021)	Page 3	Printed: 6/9/2021 5:14 PM

Clovis Unified Fresno County

July 1 Budget Adult Education Fund
Expenditures by Object

10 62117 0000000 Form 11

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

LCFF SOURCES

LCFF Transfers

LCFF Transfers - Current Year

LCFF/Revenue Limit Transfers - Prior Years

8091	0.00	0.00	0.0%

8099	0.00	0.00	0.0%

TOTAL, LCFF SOURCES	0.00	0.00	0.0%

FEDERAL REVENUE

Interagency Contracts Between LEAs

Pass-Through Revenues from

Federal Sources

8285	0.00	0.00	0.0%

8287	0.00	0.00	0.0%

Career and Technical Education

All Other Federal Revenue

3500-3599	8290

All Other	8290

48,250.00

778,825.00

50,000.00	3.6%

926,858.00	19.0%

TOTAL, FEDERAL REVENUE	827,075.00	976,858.00	18.1%

OTHER STATE REVENUE

Other State Apportionments

All Other State Apportionments - Current Year

All Other State Apportionments - Prior Years

Pass-Through Revenues from

State Sources

8311	0.00	0.00	0.0%

8319	0.00	0.00	0.0%

8587	0.00	0.00	0.0%

Adult Education Program

All Other State Revenue

6391	8590

All Other	8590

2,502,344.00

96,490.00

2,502,345.00	0.0%

90,000.00	-6.7%

TOTAL, OTHER STATE REVENUE	2,598,834.00	2,592,345.00	-0.2%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-b (Rev 02/25/2021)	Page 4	Printed: 6/9/2021 5:14 PM

Clovis Unified Fresno County

July 1 Budget Adult Education Fund
Expenditures by Object

10 62117 0000000 Form 11

Description

OTHER LOCAL REVENUE

2020-21 Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

Other Local Revenue

Sales

Sale of Equipment/Supplies

Leases and Rentals

Interest

Net Increase (Decrease) in the Fair Value of Investments

Fees and Contracts Adult Education Fees

Interagency Services

8631	0.00

8650	0.00

8660	26,000.00

8662	0.00

8671	1,032,289.28

8677	0.00

0.00	0.0%

0.00	0.0%

30,000.00	15.4%

0.00	0.0%

1,149,000.00	11.3%

0.00	0.0%

Other Local Revenue

All Other Local Revenue

Tuition

8699	181,100.00

8710	0.00

411,100.00	127.0%

0.00	0.0%

TOTAL, OTHER LOCAL REVENUE

TOTAL, REVENUES

1,239,389.28

4,665,298.28

1,590,100.00	28.3%

5,159,303.00	10.6%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-b (Rev 02/25/2021)	Page 5	Printed: 6/9/2021 5:14 PM

Clovis Unified Fresno County

July 1 Budget Adult Education Fund
Expenditures by Object

10 62117 0000000 Form 11

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

CERTIFICATED SALARIES

Certificated Teachers' Salaries

Certificated Pupil Support Salaries

Certificated Supervisors' and Administrators' Salaries

Other Certificated Salaries

1100	1,339,320.00

1200	245,692.00

1300	341,720.00

1900	15,468.00

1,348,560.00	0.7%

252,898.00	2.9%

341,724.00	0.0%

15,472.00	0.0%

TOTAL, CERTIFICATED SALARIES	1,942,200.00	1,958,654.00	0.8%

CLASSIFIED SALARIES

Classified Instructional Salaries

Classified Support Salaries

Classified Supervisors' and Administrators' Salaries

Clerical, Technical and Office Salaries

Other Classified Salaries

2100	29,042.62

2200	79,992.00

2300	218,435.00

2400	848,111.31

2900	82,066.00

92,964.00	220.1%

74,521.00	-6.8%

219,793.00	0.6%

927,157.86	9.3%

152,101.00	85.3%

TOTAL, CLASSIFIED SALARIES	1,257,646.93	1,466,536.86	16.6%

EMPLOYEE BENEFITS

STRS

PERS

OASDI/Medicare/Alternative

Health and Welfare Benefits

Unemployment Insurance

Workers' Compensation

OPEB, Allocated

OPEB, Active Employees

Other Employee Benefits

3101-3102

3201-3202

3301-3302

3401-3402

3501-3502

3601-3602

3701-3702

3751-3752

3901-3902

300,218.49

242,398.00

117,297.33

597,734.00

1,488.30

36,010.95

100,258.64

0.00

12,490.39

310,329.00

306,452.00

138,802.00

661,424.29

26,168.00

39,908.85

117,505.00

0.00

14,105.00

3.4%

26.4%

18.3%

10.7%

1658.2%

10.8%

17.2%

0.0%

12.9%

TOTAL, EMPLOYEE BENEFITS	1,407,896.10	1,614,694.14	14.7%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials

Books and Other Reference Materials

Materials and Supplies

Noncapitalized Equipment

4100	91,966.00

4200	0.00

4300	230,350.12

4400	63,900.00

102,000.00	10.9%

0.00	0.0%

232,940.00	1.1%

164,000.00	156.7%

TOTAL, BOOKS AND SUPPLIES	386,216.12	498,940.00	29.2%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-b (Rev 02/25/2021)	Page 6	Printed: 6/9/2021 5:14 PM

Clovis Unified Fresno County

July 1 Budget Adult Education Fund
Expenditures by Object

10 62117 0000000 Form 11

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

SERVICES AND OTHER OPERATING EXPENDITURES

Subagreements for Services

Travel and Conferences

Dues and Memberships

Insurance

Operations and Housekeeping Services

Rentals, Leases, Repairs, and Noncapitalized Improvements

Transfers of Direct Costs

Transfers of Direct Costs - Interfund

Professional/Consulting Services and Operating Expenditures

Communications

5100

5200

5300

5400-5450

5500

5600

5710

5750

5800

5900

0.00

8,193.87

5,195.00

0.00

108,400.00

8,500.00

0.00

10,600.00

355,100.00

42,610.00

0.00	0.0%

70,450.00	759.8%

5,595.00	7.7%

0.00	0.0%

107,900.00	-0.5%

9,000.00	5.9%

0.00	0.0%

10,200.00	-3.8%

532,750.00	50.0%

41,010.00	-3.8%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES	538,598.87	776,905.00	44.2%

CAPITAL OUTLAY

Land

Land Improvements

Buildings and Improvements of Buildings

Equipment

Equipment Replacement

Lease Assets

6100	0.00

6170	0.00

6200	10,641.25

6400	0.00

6500	0.00

6600	0.00

0.00	0.0%

0.00	0.0%

0.00	-100.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

TOTAL, CAPITAL OUTLAY	10,641.25	0.00	-100.0%

OTHER OUTGO (excluding Transfers of Indirect Costs)

Tuition

Tuition, Excess Costs, and/or Deficit Payments Payments to Districts or Charter Schools

Payments to County Offices

Payments to JPAs

7141	0.00	0.00	0.0%

7142	0.00	0.00	0.0%

7143	0.00	0.00	0.0%

Other Transfers Out

Transfers of Pass-Through Revenues To Districts or Charter Schools

To County Offices

To JPAs

7211	0.00	0.00	0.0%

7212	0.00	0.00	0.0%

7213	0.00	0.00	0.0%

Debt Service

Debt Service - Interest	7438

Other Debt Service - Principal	7439

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs)

California Dept of Education
SACS Financial Reporting Software - 2021.1.0
File: fund-b (Rev 02/25/2021)	Page 7

0.00	0.00

0.00	0.00

0.00	0.00

0.0%

0.0%

0.0%

Printed: 6/9/2021 5:14 PM

Clovis Unified Fresno County

July 1 Budget Adult Education Fund
Expenditures by Object

10 62117 0000000 Form 11

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

Transfers of Indirect Costs - Interfund	7350	116,660.00	114,155.00	-2.1%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

TOTAL, EXPENDITURES

116,660.00

5,659,859.27

114,155.00	-2.1%

6,429,885.00	13.6%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-b (Rev 02/25/2021)	Page 8	Printed: 6/9/2021 5:14 PM

Clovis Unified Fresno County

July 1 Budget Adult Education Fund
Expenditures by Object

10 62117 0000000 Form 11

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN

Other Authorized Interfund Transfers In	8919	424,000.00	846,880.00	99.7%

(a) TOTAL, INTERFUND TRANSFERS IN	424,000.00	846,880.00	99.7%

INTERFUND TRANSFERS OUT

To: State School Building Fund/ County School Facilities Fund

Other Authorized Interfund Transfers Out

7613	0.00	0.00	0.0%

7619	0.00	0.00	0.0%

(b) TOTAL, INTERFUND TRANSFERS OUT	0.00	0.00	0.0%

OTHER SOURCES/USES

SOURCES

Other Sources

Transfers from Funds of Lapsed/Reorganized LEAs

Long-Term Debt Proceeds

Proceeds from Certificates of Participation

Proceeds from Leases

All Other Financing Sources

8965	0.00	0.00	0.0%

8971	0.00	0.00	0.0%

8972	0.00	0.00	0.0%

8979	0.00	0.00	0.0%

(c) TOTAL, SOURCES	0.00	0.00	0.0%

USES

Transfers of Funds from Lapsed/Reorganized LEAs

All Other Financing Uses

7651	0.00	0.00	0.0%

7699	0.00	0.00	0.0%

(d) TOTAL, USES	0.00	0.00	0.0%

CONTRIBUTIONS

Contributions from Unrestricted Revenues

Contributions from Restricted Revenues

8980	0.00	0.00	0.0%

8990	0.00	0.00	0.0%

(e) TOTAL, CONTRIBUTIONS

TOTAL, OTHER FINANCING SOURCES/USES

(a - b + c - d + e)

0.00

424,000.00

0.00	0.0%

846,880.00	99.7%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-b (Rev 02/25/2021)	Page 9	Printed: 6/9/2021 5:14 PM

Clovis Unified Fresno County

July 1 Budget Adult Education Fund
Expenditures by Function

10 62117 0000000 Form 11

2020-21 Description	Function Codes	Object Codes      Estimated Actuals

2021-22 Budget

Percent Difference

A. REVENUES

1) LCFF Sources

2) Federal Revenue

3) Other State Revenue

4) Other Local Revenue

8010-8099

8100-8299

8300-8599

8600-8799

0.00

827,075.00

2,598,834.00

1,239,389.28

0.00	0.0%

976,858.00	18.1%

2,592,345.00	-0.2%

1,590,100.00	28.3%

5) TOTAL, REVENUES	4,665,298.28	5,159,303.00	10.6%

B. EXPENDITURES (Objects 1000-7999)

1) Instruction

2) Instruction - Related Services

3) Pupil Services

4) Ancillary Services

5) Community Services

6) Enterprise

7) General Administration

8) Plant Services

9) Other Outgo

1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

6000-6999

7000-7999

8000-8999

9000-9999

Except 7600-7699

2,460,594.83

2,386,832.93

323,450.26

0.00

0.00

0.00

116,660.00

372,321.25

0.00

2,924,381.00	18.8%

2,702,791.00	13.2%

333,522.00	3.1%

0.00	0.0%

0.00	0.0%

0.00	0.0%

114,155.00	-2.1%

355,036.00	-4.6%

0.00	0.0%

10) TOTAL, EXPENDITURES

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER
FINANCING SOURCES AND USES (A5 - B10)

5,659,859.27

(994,560.99)

6,429,885.00	13.6%

(1,270,582.00)	27.8%

D. OTHER FINANCING SOURCES/USES

1) Interfund Transfers a) Transfers In

b) Transfers Out

2) Other Sources/Uses a) Sources

b) Uses

3) Contributions

8900-8929

7600-7629

8930-8979

7630-7699

8980-8999

424,000.00

0.00

0.00

0.00

0.00

846,880.00	99.7%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES	424,000.00	846,880.00	99.7%

California Dept of Education
SACS Financial Reporting Software - 2021.1.0
File: fund-b (Rev 04/03/2019)	Page 1	Printed: 6/9/2021 5:14 PM

Clovis Unified Fresno County

July 1 Budget Adult Education Fund
Expenditures by Function

10 62117 0000000 Form 11

2020-21 Description	Function Codes	Object Codes      Estimated Actuals

2021-22 Budget

Percent Difference

2,800,000.00 53,959.11
2,800,000.00
477,661.11

0.00	0.00	0.0%

E. NET INCREASE (DECREASE) IN FUND

BALANCE (C + D4)	(570,560.99)	(423,702.00)	-25.7%

F. FUND BALANCE, RESERVES

1) Beginning Fund Balance

a) As of July 1 - Unaudited

b) Audit Adjustments

9791	3,884,459.10

9793	0.00

3,313,898.11	-14.7%

0.00	0.0%

c) As of July 1 - Audited (F1a + F1b)	3,884,459.10	3,313,898.11	-14.7%

d) Other Restatements

e) Adjusted Beginning Balance (F1c + F1d)

2) Ending Balance, June 30 (E + F1e)

Components of Ending Fund Balance a) Nonspendable
Revolving Cash

Stores

Prepaid Items

All Others

b) Restricted

c) Committed

Stabilization Arrangements

Other Commitments (by Resource/Object)

9795	0.00

3,884,459.10

3,313,898.11

9711	3,500.00

9712	32,737.00

9713	0.00

9719	0.00

9740	0.00

9750	0.00

9760	0.00

0.00	0.0%

3,313,898.11	-14.7%

2,890,196.11	-12.8%

3,500.00	0.0%

32,737.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

d) Assigned

Other Assignments (by Resource/Object)

Capital Improvements Future Program Growth Capital Improvements
Future Program Growth

9780	3,277,661.11	2,853,959.11	-12.9% 0000	9780
0000                             9780 0000                             9780
0000	9780

e) Unassigned/Unappropriated

Reserve for Economic Uncertainties	9789

Unassigned/Unappropriated Amount	9790	0.00	0.00	0.0%

California Dept of Education
SACS Financial Reporting Software - 2021.1.0
File: fund-b (Rev 04/03/2019)	Page 2	Printed: 6/9/2021 5:14 PM

Clovis Unified Fresno County

July 1 Budget Adult Education Fund
Exhibit: Restricted Balance Detail

10 62117 0000000 Form 11

2020-21

Resource	Description	Estimated Actuals

2021-22

Budget

Total, Restricted Balance	0.00	0.00

California Dept of Education
SACS Financial Reporting Software - 2021.1.0
File: fund-b (Rev 04/17/2019)	Page 1	Printed: 6/9/2021 5:14 PM

Clovis Unified Fresno County

July 1 Budget Child Development Fund
Expenditures by Object

10 62117 0000000 Form 12

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

A. REVENUES

1) LCFF Sources

2) Federal Revenue

3) Other State Revenue

4) Other Local Revenue

8010-8099

8100-8299

8300-8599

8600-8799

0.00

0.00

5,562,886.00

13,758.36

0.00

314,212.50

5,072,886.00

8,659,193.40

0.0%

New

-8.8%

62837.7%

5) TOTAL, REVENUES	5,576,644.36	14,046,291.90	151.9%

B. EXPENDITURES

1) Certificated Salaries

2) Classified Salaries

3) Employee Benefits

4) Books and Supplies

5) Services and Other Operating Expenditures

6) Capital Outlay

7) Other Outgo (excluding Transfers of Indirect Costs)

8) Other Outgo - Transfers of Indirect Costs

1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

6000-6999

7100-7299, 7400-7499

7300-7399

2,089,157.40

4,723,605.79

2,214,904.21

646,016.96

(5,417,760.29)

50,000.00

105,000.00

580,899.93

2,088,913.82

6,037,792.79

2,901,590.13

1,383,962.20

852,639.56

20,000.00

105,000.00

656,393.40

0.0%

27.8%

31.0%

114.2%

-115.7%

-60.0%

0.0%

13.0%

9) TOTAL, EXPENDITURES

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER
FINANCING SOURCES AND USES (A5 - B9)

4,991,824.00

584,820.36

14,046,291.90

0.00

181.4%

-100.0%

D. OTHER FINANCING SOURCES/USES

1) Interfund Transfers a) Transfers In

b) Transfers Out

2) Other Sources/Uses a) Sources

b) Uses

3) Contributions

8900-8929

7600-7629

8930-8979

7630-7699

8980-8999

0.00

804,679.14

168,000.00

0.00

0.00

0.00	0.0%

0.00	-100.0%

0.00	-100.0%

0.00	0.0%

0.00	0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES	(636,679.14)	0.00	-100.0%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-b (Rev 02/25/2021)	Page 1	Printed: 6/9/2021 5:14 PM

Clovis Unified Fresno County

July 1 Budget Child Development Fund
Expenditures by Object

10 62117 0000000 Form 12

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

597,064.37
597,064.37

0.00	0.00	0.0%

E. NET INCREASE (DECREASE) IN FUND

BALANCE (C + D4)	(51,858.78)	0.00	-100.0%

F. FUND BALANCE, RESERVES

1) Beginning Fund Balance a) As of July 1 - Unaudited

b) Audit Adjustments

c) As of July 1 - Audited (F1a + F1b)

d) Other Restatements

e) Adjusted Beginning Balance (F1c + F1d)

2) Ending Balance, June 30 (E + F1e) Components of Ending Fund Balance a) Nonspendable
Revolving Cash

Stores

Prepaid Items

All Others

b) Restricted

c) Committed

Stabilization Arrangements

Other Commitments

d) Assigned

Other Assignments

Future Program Growth

Future Program Growth

e) Unassigned/Unappropriated Reserve for Economic Uncertainties

Unassigned/Unappropriated Amount

9791

9793

9795

9711

9712

9713

9719

9740

9750

9760

9780

0000	9780

0000	9780

9789

9790

784,305.25

0.00

784,305.25

0.00

784,305.25

732,446.47

0.00

0.00

0.00

0.00

135,382.10

0.00

0.00

597,064.37

0.00

732,446.47	-6.6%

0.00	0.0%

732,446.47	-6.6%

0.00	0.0%

732,446.47	-6.6%

732,446.47	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

135,382.10	0.0%

0.00	0.0%

0.00	0.0%

597,064.37	0.0%

0.00	0.0%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-b (Rev 02/25/2021)	Page 2	Printed: 6/9/2021 5:14 PM

Clovis Unified Fresno County

July 1 Budget Child Development Fund
Expenditures by Object

10 62117 0000000 Form 12

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

G. ASSETS 1) Cash
a) in County Treasury

1) Fair Value Adjustment to Cash in County Treasury

b) in Banks

c) in Revolving Cash Account

d) with Fiscal Agent/Trustee

e) Collections Awaiting Deposit

2) Investments

3) Accounts Receivable

4) Due from Grantor Government

5) Due from Other Funds

6) Stores

7) Prepaid Expenditures

8) Other Current Assets

9110	0.00

9111	0.00

9120	0.00

9130	0.00

9135	0.00

9140	0.00

9150	0.00

9200	0.00

9290	0.00

9310	0.00

9320	0.00

9330	0.00

9340	0.00

9) TOTAL, ASSETS	0.00

H. DEFERRED OUTFLOWS OF RESOURCES

1) Deferred Outflows of Resources	9490	0.00

2) TOTAL, DEFERRED OUTFLOWS	0.00

I. LIABILITIES

1) Accounts Payable

2) Due to Grantor Governments

3) Due to Other Funds

4) Current Loans

5) Unearned Revenue

9500	0.00

9590	0.00

9610	0.00

9640

9650	0.00

6) TOTAL, LIABILITIES	0.00

J. DEFERRED INFLOWS OF RESOURCES

1) Deferred Inflows of Resources	9690	0.00

2) TOTAL, DEFERRED INFLOWS	0.00

K. FUND EQUITY

Ending Fund Balance, June 30

(G9 + H2) - (I6 + J2)	0.00

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-b (Rev 02/25/2021)	Page 3	Printed: 6/9/2021 5:14 PM

Clovis Unified Fresno County

July 1 Budget Child Development Fund
Expenditures by Object

10 62117 0000000 Form 12

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

FEDERAL REVENUE

Child Nutrition Programs

Interagency Contracts Between LEAs

8220	0.00	0.00	0.0%

8285	0.00	0.00	0.0%

Title I, Part A, Basic

All Other Federal Revenue

3010	8290

All Other	8290

0.00	0.00	0.0%

0.00	314,212.50	New

TOTAL, FEDERAL REVENUE	0.00	314,212.50	New

OTHER STATE REVENUE

Child Nutrition Programs

Child Development Apportionments

Pass-Through Revenues from

State Sources

8520	0.00	0.00	0.0%

8530	0.00	0.00	0.0%

8587	0.00	0.00	0.0%

State Preschool

All Other State Revenue

6105	8590

All Other	8590

5,072,886.00

490,000.00

5,072,886.00

0.00

0.0%

-100.0%

TOTAL, OTHER STATE REVENUE	5,562,886.00	5,072,886.00	-8.8%

OTHER LOCAL REVENUE

Other Local Revenue

Sales

Sale of Equipment/Supplies

Food Service Sales

Interest

Net Increase (Decrease) in the Fair Value of Investments

8631	0.00

8634	0.00

8660	1,931.77

8662	0.00

0.00	0.0%

0.00	0.0%

0.00	-100.0%

0.00	0.0%

Fees and Contracts

Child Development Parent Fees

Interagency Services

All Other Fees and Contracts

8673	(9,553.42)

8677	0.00

8689	21,380.01

178,788.86

0.00

8,480,404.54

-1971.5%

0.0%

39565.1%

Other Local Revenue

All Other Local Revenue

All Other Transfers In from All Others

8699	0.00	0.00	0.0%

8799	0.00	0.00	0.0%

TOTAL, OTHER LOCAL REVENUE

TOTAL, REVENUES

13,758.36

5,576,644.36

8,659,193.40

14,046,291.90

62837.7%

151.9%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-b (Rev 02/25/2021)	Page 4	Printed: 6/9/2021 5:14 PM

Clovis Unified Fresno County

July 1 Budget Child Development Fund
Expenditures by Object

10 62117 0000000 Form 12

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

CERTIFICATED SALARIES

Certificated Teachers' Salaries

Certificated Pupil Support Salaries

Certificated Supervisors' and Administrators' Salaries

Other Certificated Salaries

1100	1,655,566.08

1200	118,554.07

1300	315,037.25

1900	0.00

1,650,095.77	-0.3%

118,554.10	0.0%

320,263.95	1.7%

0.00	0.0%

TOTAL, CERTIFICATED SALARIES	2,089,157.40	2,088,913.82	0.0%

CLASSIFIED SALARIES

Classified Instructional Salaries

Classified Support Salaries

Classified Supervisors' and Administrators' Salaries

Clerical, Technical and Office Salaries

Other Classified Salaries

2100	3,470,199.57

2200	0.00

2300	304,148.52

2400	474,555.44

2900	474,702.26

4,776,302.42	37.6%

300.00	New

323,401.35	6.3%

482,296.55	1.6%

455,492.47	-4.0%

TOTAL, CLASSIFIED SALARIES	4,723,605.79	6,037,792.79	27.8%

EMPLOYEE BENEFITS

STRS

PERS

OASDI/Medicare/Alternative

Health and Welfare Benefits

Unemployment Insurance

Workers' Compensation

OPEB, Allocated

OPEB, Active Employees

Other Employee Benefits

3101-3102

3201-3202

3301-3302

3401-3402

3501-3502

3601-3602

3701-3702

3751-3752

3901-3902

363,939.00

760,467.93

394,604.43

494,370.84

3,763.01

89,136.91

77,471.66

0.00

31,150.43

372,537.27

1,239,908.59

478,693.41

507,487.83

97,102.98

96,131.27

76,858.50

0.00

32,870.28

2.4%

63.0%

21.3%

2.7%

2480.5%

7.8%

-0.8%

0.0%

5.5%

TOTAL, EMPLOYEE BENEFITS	2,214,904.21	2,901,590.13	31.0%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials

Books and Other Reference Materials

Materials and Supplies

Noncapitalized Equipment

Food

4100	0.00

4200	0.00

4300	579,948.07

4400	66,068.89

4700	0.00

0.00	0.0%

0.00	0.0%

1,296,220.11	123.5%

87,742.09	32.8%

0.00	0.0%

TOTAL, BOOKS AND SUPPLIES	646,016.96	1,383,962.20	114.2%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-b (Rev 02/25/2021)	Page 5	Printed: 6/9/2021 5:14 PM

Clovis Unified Fresno County

July 1 Budget Child Development Fund
Expenditures by Object

10 62117 0000000 Form 12

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

SERVICES AND OTHER OPERATING EXPENDITURES

Subagreements for Services

Travel and Conferences

Dues and Memberships

Insurance

Operations and Housekeeping Services

Rentals, Leases, Repairs, and Noncapitalized Improvements

Transfers of Direct Costs

Transfers of Direct Costs - Interfund

Professional/Consulting Services and Operating Expenditures

Communications

5100

5200

5300

5400-5450

5500

5600

5710

5750

5800

5900

0.00

22,645.00

1,576.00

0.00

0.00

148,200.00

0.00

(5,781,107.75)

171,541.46

19,385.00

0.00

39,761.95

1,576.00

0.00

0.00

181,200.00

0.00

396,365.15

198,086.46

35,650.00

0.0%

75.6%

0.0%

0.0%

0.0%

22.3%

0.0%

-106.9%

15.5%

83.9%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES	(5,417,760.29)	852,639.56	-115.7%

CAPITAL OUTLAY

Land

Land Improvements

Buildings and Improvements of Buildings

Equipment

Equipment Replacement

Lease Assets

6100	0.00

6170	50,000.00

6200	0.00

6400	0.00

6500	0.00

6600	0.00

0.00	0.0%

20,000.00	-60.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

TOTAL, CAPITAL OUTLAY	50,000.00	20,000.00	-60.0%

OTHER OUTGO (excluding Transfers of Indirect Costs)

Other Transfers Out

All Other Transfers Out to All Others	7299	0.00	0.00	0.0%

Debt Service

Debt Service - Interest

Other Debt Service - Principal

7438	0.00

7439	105,000.00

0.00	0.0%

105,000.00	0.0%

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs)	105,000.00	105,000.00	0.0%

OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

Transfers of Indirect Costs - Interfund	7350	580,899.93	656,393.40	13.0%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

TOTAL, EXPENDITURES

580,899.93

4,991,824.00

656,393.40	13.0%

14,046,291.90	181.4%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-b (Rev 02/25/2021)	Page 6	Printed: 6/9/2021 5:14 PM

Clovis Unified Fresno County

July 1 Budget Child Development Fund
Expenditures by Object

10 62117 0000000 Form 12

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN

From: General Fund

Other Authorized Interfund Transfers In

8911	0.00	0.00	0.0%

8919	0.00	0.00	0.0%

(a) TOTAL, INTERFUND TRANSFERS IN	0.00	0.00	0.0%

INTERFUND TRANSFERS OUT

Other Authorized Interfund Transfers Out	7619	804,679.14	0.00	-100.0%

(b) TOTAL, INTERFUND TRANSFERS OUT	804,679.14	0.00	-100.0%

OTHER SOURCES/USES

SOURCES

Other Sources

Transfers from Funds of Lapsed/Reorganized LEAs

Long-Term Debt Proceeds

Proceeds from Certificates of Participation

Proceeds from Leases

All Other Financing Sources

8965	0.00

8971	0.00

8972	0.00

8979	168,000.00

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	-100.0%

(c) TOTAL, SOURCES	168,000.00	0.00	-100.0%

USES

Transfers of Funds from Lapsed/Reorganized LEAs

All Other Financing Uses

7651	0.00	0.00	0.0%

7699	0.00	0.00	0.0%

(d) TOTAL, USES	0.00	0.00	0.0%

CONTRIBUTIONS

Contributions from Unrestricted Revenues

Contributions from Restricted Revenues

8980	0.00	0.00	0.0%

8990	0.00	0.00	0.0%

(e) TOTAL, CONTRIBUTIONS

TOTAL, OTHER FINANCING SOURCES/USES

(a - b + c - d + e)

0.00

(636,679.14)

0.00	0.0%

0.00	-100.0%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-b (Rev 02/25/2021)	Page 7	Printed: 6/9/2021 5:14 PM

Clovis Unified Fresno County

July 1 Budget Child Development Fund
Expenditures by Function

10 62117 0000000 Form 12

2020-21 Description	Function Codes	Object Codes      Estimated Actuals

2021-22 Budget

Percent Difference

A. REVENUES

1) LCFF Sources

2) Federal Revenue

3) Other State Revenue

4) Other Local Revenue

8010-8099

8100-8299

8300-8599

8600-8799

0.00

0.00

5,562,886.00

13,758.36

0.00

314,212.50

5,072,886.00

8,659,193.40

0.0%

New

-8.8%

62837.7%

5) TOTAL, REVENUES	5,576,644.36	14,046,291.90	151.9%

B. EXPENDITURES (Objects 1000-7999)

1) Instruction

2) Instruction - Related Services

3) Pupil Services

4) Ancillary Services

5) Community Services

6) Enterprise

7) General Administration

8) Plant Services

9) Other Outgo

1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

6000-6999

7000-7999

8000-8999

9000-9999

Except 7600-7699

3,048,490.53

999,114.59

155,318.95

0.00

0.00

0.00

580,899.93

103,000.00

105,000.00

11,278,692.84	270.0%

1,749,760.46	75.1%

156,445.20	0.7%

0.00	0.0%

0.00	0.0%

0.00	0.0%

656,393.40	13.0%

100,000.00	-2.9%

105,000.00	0.0%

10) TOTAL, EXPENDITURES

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER
FINANCING SOURCES AND USES (A5 - B10)

4,991,824.00

584,820.36

14,046,291.90

0.00

181.4%

-100.0%

D. OTHER FINANCING SOURCES/USES

1) Interfund Transfers a) Transfers In

b) Transfers Out

2) Other Sources/Uses a) Sources

b) Uses

3) Contributions

8900-8929

7600-7629

8930-8979

7630-7699

8980-8999

0.00

804,679.14

168,000.00

0.00

0.00

0.00	0.0%

0.00	-100.0%

0.00	-100.0%

0.00	0.0%

0.00	0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES	(636,679.14)	0.00	-100.0%

California Dept of Education
SACS Financial Reporting Software - 2021.1.0
File: fund-b (Rev 04/03/2019)	Page 1	Printed: 6/9/2021 5:14 PM

Clovis Unified Fresno County

July 1 Budget Child Development Fund
Expenditures by Function

10 62117 0000000 Form 12

2020-21 Description	Function Codes	Object Codes      Estimated Actuals

2021-22 Budget

Percent Difference

597,064.37
597,064.37

0.00	0.00	0.0%

E. NET INCREASE (DECREASE) IN FUND

BALANCE (C + D4)	(51,858.78)	0.00	-100.0%

F. FUND BALANCE, RESERVES

1) Beginning Fund Balance

a) As of July 1 - Unaudited

b) Audit Adjustments

9791	784,305.25

9793	0.00

732,446.47	-6.6%

0.00	0.0%

c) As of July 1 - Audited (F1a + F1b)	784,305.25	732,446.47	-6.6%

d) Other Restatements

e) Adjusted Beginning Balance (F1c + F1d)

2) Ending Balance, June 30 (E + F1e)

Components of Ending Fund Balance a) Nonspendable
Revolving Cash

Stores

Prepaid Items

All Others

b) Restricted

c) Committed

Stabilization Arrangements

Other Commitments (by Resource/Object)

9795	0.00

784,305.25

732,446.47

9711	0.00

9712	0.00

9713	0.00

9719	0.00

9740	135,382.10

9750	0.00

9760	0.00

0.00	0.0%

732,446.47	-6.6%

732,446.47	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

135,382.10	0.0%

0.00	0.0%

0.00	0.0%

d) Assigned

Other Assignments (by Resource/Object)

Future Program Growth

Future Program Growth

9780	597,064.37	597,064.37	0.0% 0000	9780
0000	9780

e) Unassigned/Unappropriated

Reserve for Economic Uncertainties	9789

Unassigned/Unappropriated Amount	9790	0.00	0.00	0.0%

California Dept of Education
SACS Financial Reporting Software - 2021.1.0
File: fund-b (Rev 04/03/2019)	Page 2	Printed: 6/9/2021 5:14 PM

Clovis Unified Fresno County

July 1 Budget Child Development Fund
Exhibit: Restricted Balance Detail

10 62117 0000000 Form 12

Resource

6130

Description

Child Development: Center-Based Reserve Account

2020-21 Estimated Actuals

135,382.10

2021-22 Budget

135,382.10

Total, Restricted Balance	135,382.10	135,382.10

California Dept of Education
SACS Financial Reporting Software - 2021.1.0
File: fund-b (Rev 04/17/2019)	Page 1	Printed: 6/9/2021 5:14 PM

Clovis Unified Fresno County

July 1 Budget Cafeteria Special Revenue Fund
Expenditures by Object

10 62117 0000000 Form 13

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

A. REVENUES

1) LCFF Sources

2) Federal Revenue

3) Other State Revenue

4) Other Local Revenue

8010-8099

8100-8299

8300-8599

8600-8799

0.00

10,696,050.43

731,763.68

60,949.24

0.00

11,888,920.00

749,523.00

3,958,431.00

0.0%

11.2%

2.4%

6394.6%

5) TOTAL, REVENUES	11,488,763.35	16,596,874.00	44.5%

B. EXPENDITURES

1) Certificated Salaries

2) Classified Salaries

3) Employee Benefits

4) Books and Supplies

5) Services and Other Operating Expenditures

6) Capital Outlay

7) Other Outgo (excluding Transfers of Indirect Costs)

8) Other Outgo - Transfers of Indirect Costs

1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

6000-6999

7100-7299, 7400-7499

7300-7399

0.00

4,931,712.43

2,956,083.51

4,884,411.40

596,715.56

255,247.44

0.00

599,950.33

0.00

5,733,536.00

3,440,080.00

7,394,879.00

638,832.00

0.00

0.00

495,151.00

0.0%

16.3%

16.4%

51.4%

7.1%

-100.0%

0.0%

-17.5%

9) TOTAL, EXPENDITURES

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER
FINANCING SOURCES AND USES (A5 - B9)

14,224,120.67

(2,735,357.32)

17,702,478.00	24.5%

(1,105,604.00)	-59.6%

D. OTHER FINANCING SOURCES/USES

1) Interfund Transfers a) Transfers In

b) Transfers Out

2) Other Sources/Uses a) Sources

b) Uses

3) Contributions

8900-8929

7600-7629

8930-8979

7630-7699

8980-8999

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES	0.00	0.00	0.0%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-b (Rev 02/25/2021)	Page 1	Printed: 6/9/2021 5:14 PM

Clovis Unified Fresno County

July 1 Budget Cafeteria Special Revenue Fund
Expenditures by Object

10 62117 0000000 Form 13

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

E. NET INCREASE (DECREASE) IN FUND

BALANCE (C + D4)	(2,735,357.32)	(1,105,604.00)	-59.6%

F. FUND BALANCE, RESERVES

1) Beginning Fund Balance a) As of July 1 - Unaudited

b) Audit Adjustments

c) As of July 1 - Audited (F1a + F1b)

d) Other Restatements

e) Adjusted Beginning Balance (F1c + F1d)

2) Ending Balance, June 30 (E + F1e) Components of Ending Fund Balance a) Nonspendable
Revolving Cash

Stores

Prepaid Items

All Others

b) Restricted

c) Committed

Stabilization Arrangements

Other Commitments

d) Assigned

Other Assignments

e) Unassigned/Unappropriated Reserve for Economic Uncertainties

Unassigned/Unappropriated Amount

9791	7,324,998.42

9793	0.00

7,324,998.42

9795	0.00

7,324,998.42

4,589,641.10

9711	0.00

9712	0.00

9713	0.00

9719	0.00

9740	4,589,641.10

9750	0.00

9760	0.00

9780	0.00

9789	0.00

9790	0.00

4,589,641.10	-37.3%

0.00	0.0%

4,589,641.10	-37.3%

0.00	0.0%

4,589,641.10	-37.3%

3,484,037.10	-24.1%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

3,484,037.10	-24.1%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-b (Rev 02/25/2021)	Page 2	Printed: 6/9/2021 5:14 PM

Clovis Unified Fresno County

July 1 Budget Cafeteria Special Revenue Fund
Expenditures by Object

10 62117 0000000 Form 13

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

G. ASSETS 1) Cash
a) in County Treasury

1) Fair Value Adjustment to Cash in County Treasury

b) in Banks

c) in Revolving Cash Account

d) with Fiscal Agent/Trustee

e) Collections Awaiting Deposit

2) Investments

3) Accounts Receivable

4) Due from Grantor Government

5) Due from Other Funds

6) Stores

7) Prepaid Expenditures

8) Other Current Assets

9110	0.00

9111	0.00

9120	0.00

9130	0.00

9135	0.00

9140	0.00

9150	0.00

9200	0.00

9290	0.00

9310	0.00

9320	0.00

9330	0.00

9340	0.00

9) TOTAL, ASSETS	0.00

H. DEFERRED OUTFLOWS OF RESOURCES

1) Deferred Outflows of Resources	9490	0.00

2) TOTAL, DEFERRED OUTFLOWS	0.00

I. LIABILITIES

1) Accounts Payable

2) Due to Grantor Governments

3) Due to Other Funds

4) Current Loans

5) Unearned Revenue

9500	0.00

9590	0.00

9610	0.00

9640

9650	0.00

6) TOTAL, LIABILITIES	0.00

J. DEFERRED INFLOWS OF RESOURCES

1) Deferred Inflows of Resources	9690	0.00

2) TOTAL, DEFERRED INFLOWS	0.00

K. FUND EQUITY

Ending Fund Balance, June 30

(G9 + H2) - (I6 + J2)	0.00

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-b (Rev 02/25/2021)	Page 3	Printed: 6/9/2021 5:14 PM

Clovis Unified Fresno County

July 1 Budget Cafeteria Special Revenue Fund
Expenditures by Object

10 62117 0000000 Form 13

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

FEDERAL REVENUE

Child Nutrition Programs

Donated Food Commodities

All Other Federal Revenue

8220	9,596,050.43

8221	1,100,000.00

8290	0.00

10,788,920.00	12.4%

1,100,000.00	0.0%

0.00	0.0%

TOTAL, FEDERAL REVENUE	10,696,050.43	11,888,920.00	11.2%

OTHER STATE REVENUE

Child Nutrition Programs

All Other State Revenue

8520	731,763.68

8590	0.00

749,523.00	2.4%

0.00	0.0%

TOTAL, OTHER STATE REVENUE	731,763.68	749,523.00	2.4%

OTHER LOCAL REVENUE

Other Local Revenue

Sales

Sale of Equipment/Supplies

Food Service Sales

Leases and Rentals

Interest

Net Increase (Decrease) in the Fair Value of Investments

8631	0.00

8634	20,085.46

8650	0.00

8660	40,863.78

8662	0.00

0.00

3,932,216.00

0.00

26,215.00

0.00

0.0%

19477.4%

0.0%

-35.8%

0.0%

Fees and Contracts

Interagency Services	8677	0.00	0.00	0.0%

Other Local Revenue

All Other Local Revenue	8699	0.00	0.00	0.0%

TOTAL, OTHER LOCAL REVENUE

TOTAL, REVENUES

60,949.24

11,488,763.35

3,958,431.00

16,596,874.00

6394.6%

44.5%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-b (Rev 02/25/2021)	Page 4	Printed: 6/9/2021 5:14 PM

Clovis Unified Fresno County

July 1 Budget Cafeteria Special Revenue Fund
Expenditures by Object

10 62117 0000000 Form 13

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

CERTIFICATED SALARIES

Certificated Supervisors' and Administrators' Salaries

Other Certificated Salaries

1300	0.00	0.00	0.0%

1900	0.00	0.00	0.0%

TOTAL, CERTIFICATED SALARIES	0.00	0.00	0.0%

CLASSIFIED SALARIES

Classified Support Salaries

Classified Supervisors' and Administrators' Salaries

Clerical, Technical and Office Salaries

Other Classified Salaries

2200	3,401,111.75

2300	1,364,898.65

2400	165,702.03

2900	0.00

4,157,761.00	22.2%

1,391,143.00	1.9%

151,327.00	-8.7%

33,305.00	New

TOTAL, CLASSIFIED SALARIES	4,931,712.43	5,733,536.00	16.3%

EMPLOYEE BENEFITS

STRS

PERS

OASDI/Medicare/Alternative

Health and Welfare Benefits

Unemployment Insurance

Workers' Compensation

OPEB, Allocated

OPEB, Active Employees

Other Employee Benefits

3101-3102

3201-3202

3301-3302

3401-3402

3501-3502

3601-3602

3701-3702

3751-3752

3901-3902

0.00

909,864.72

364,199.56

1,450,029.23

2,460.23

59,170.59

150,564.00

0.00

19,795.18

0.00

1,167,338.00

441,027.00

1,508,240.00

71,777.00

70,166.00

153,969.00

0.00

27,563.00

0.0%

28.3%

21.1%

4.0%

2817.5%

18.6%

2.3%

0.0%

39.2%

TOTAL, EMPLOYEE BENEFITS	2,956,083.51	3,440,080.00	16.4%

BOOKS AND SUPPLIES

Books and Other Reference Materials

Materials and Supplies

Noncapitalized Equipment

Food

4200	0.00

4300	151,504.94

4400	138,290.99

4700	4,594,615.47

0.00	0.0%

250,400.00	65.3%

295,960.00	114.0%

6,848,519.00	49.1%

TOTAL, BOOKS AND SUPPLIES	4,884,411.40	7,394,879.00	51.4%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-b (Rev 02/25/2021)	Page 5	Printed: 6/9/2021 5:14 PM

Clovis Unified Fresno County

July 1 Budget Cafeteria Special Revenue Fund
Expenditures by Object

10 62117 0000000 Form 13

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

SERVICES AND OTHER OPERATING EXPENDITURES

Subagreements for Services

Travel and Conferences

Dues and Memberships

Insurance

Operations and Housekeeping Services

Rentals, Leases, Repairs, and Noncapitalized Improvements

Transfers of Direct Costs

Transfers of Direct Costs - Interfund

Professional/Consulting Services and Operating Expenditures

Communications

5100

5200

5300

5400-5450

5500

5600

5710

5750

5800

5900

0.00

2,500.00

3,685.32

0.00

8,000.00

487,174.24

0.00

62,475.00

21,515.00

11,366.00

0.00	0.0%

23,000.00	820.0%

4,000.00	8.5%

0.00	0.0%

24,600.00	207.5%

558,066.00	14.6%

0.00	0.0%

10,450.00	-83.3%

4,700.00	-78.2%

14,016.00	23.3%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES	596,715.56	638,832.00	7.1%

CAPITAL OUTLAY

Buildings and Improvements of Buildings

Equipment

Equipment Replacement

Lease Assets

6200	0.00

6400	255,247.44

6500	0.00

6600	0.00

0.00	0.0%

0.00	-100.0%

0.00	0.0%

0.00	0.0%

TOTAL, CAPITAL OUTLAY	255,247.44	0.00	-100.0%

OTHER OUTGO (excluding Transfers of Indirect Costs)

Debt Service

Debt Service - Interest

Other Debt Service - Principal

7438	0.00	0.00	0.0%

7439	0.00	0.00	0.0%

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs)	0.00	0.00	0.0%

OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

Transfers of Indirect Costs - Interfund	7350	599,950.33	495,151.00	-17.5%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

TOTAL, EXPENDITURES

599,950.33

14,224,120.67

495,151.00	-17.5%

17,702,478.00	24.5%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-b (Rev 02/25/2021)	Page 6	Printed: 6/9/2021 5:14 PM

Clovis Unified Fresno County

July 1 Budget Cafeteria Special Revenue Fund
Expenditures by Object

10 62117 0000000 Form 13

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN

From: General Fund

Other Authorized Interfund Transfers In

8916	0.00	0.00	0.0%

8919	0.00	0.00	0.0%

(a) TOTAL, INTERFUND TRANSFERS IN	0.00	0.00	0.0%

INTERFUND TRANSFERS OUT

Other Authorized Interfund Transfers Out	7619	0.00	0.00	0.0%

(b) TOTAL, INTERFUND TRANSFERS OUT	0.00	0.00	0.0%

OTHER SOURCES/USES

SOURCES

Other Sources

Transfers from Funds of Lapsed/Reorganized LEAs

Long-Term Debt Proceeds

Proceeds from Leases

All Other Financing Sources

8965	0.00	0.00	0.0%

8972	0.00	0.00	0.0%

8979	0.00	0.00	0.0%

(c) TOTAL, SOURCES	0.00	0.00	0.0%

USES

Transfers of Funds from Lapsed/Reorganized LEAs

All Other Financing Uses

7651	0.00	0.00	0.0%

7699	0.00	0.00	0.0%

(d) TOTAL, USES	0.00	0.00	0.0%

CONTRIBUTIONS

Contributions from Unrestricted Revenues

Contributions from Restricted Revenues

8980	0.00	0.00	0.0%

8990	0.00	0.00	0.0%

(e) TOTAL, CONTRIBUTIONS

TOTAL, OTHER FINANCING SOURCES/USES

(a - b + c - d + e)

0.00	0.00	0.0%

0.00	0.00	0.0%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-b (Rev 02/25/2021)	Page 7	Printed: 6/9/2021 5:14 PM

Clovis Unified Fresno County

July 1 Budget Cafeteria Special Revenue Fund
Expenditures by Function

10 62117 0000000 Form 13

2020-21 Description	Function Codes	Object Codes      Estimated Actuals

2021-22 Budget

Percent Difference

A. REVENUES

1) LCFF Sources

2) Federal Revenue

3) Other State Revenue

4) Other Local Revenue

8010-8099

8100-8299

8300-8599

8600-8799

0.00

10,696,050.43

731,763.68

60,949.24

0.00

11,888,920.00

749,523.00

3,958,431.00

0.0%

11.2%

2.4%

6394.6%

5) TOTAL, REVENUES	11,488,763.35	16,596,874.00	44.5%

B. EXPENDITURES (Objects 1000-7999)

1) Instruction

2) Instruction - Related Services

3) Pupil Services

4) Ancillary Services

5) Community Services

6) Enterprise

7) General Administration

8) Plant Services

9) Other Outgo

1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

6000-6999

7000-7999

8000-8999

9000-9999

Except 7600-7699

0.00

0.00

13,616,170.34

0.00

0.00

0.00

599,950.33

8,000.00

0.00

0.00	0.0%

0.00	0.0%

17,182,727.00	26.2%

0.00	0.0%

0.00	0.0%

0.00	0.0%

495,151.00	-17.5%

24,600.00	207.5%

0.00	0.0%

10) TOTAL, EXPENDITURES

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER
FINANCING SOURCES AND USES (A5 - B10)

14,224,120.67

(2,735,357.32)

17,702,478.00	24.5%

(1,105,604.00)	-59.6%

D. OTHER FINANCING SOURCES/USES

1) Interfund Transfers a) Transfers In

b) Transfers Out

2) Other Sources/Uses a) Sources

b) Uses

3) Contributions

8900-8929

7600-7629

8930-8979

7630-7699

8980-8999

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES	0.00	0.00	0.0%

California Dept of Education
SACS Financial Reporting Software - 2021.1.0
File: fund-b (Rev 04/03/2019)	Page 1	Printed: 6/9/2021 5:14 PM

Clovis Unified Fresno County

July 1 Budget Cafeteria Special Revenue Fund
Expenditures by Function

10 62117 0000000 Form 13

2020-21 Description	Function Codes	Object Codes      Estimated Actuals

2021-22 Budget

Percent Difference

E. NET INCREASE (DECREASE) IN FUND

BALANCE (C + D4)	(2,735,357.32)	(1,105,604.00)	-59.6%

F. FUND BALANCE, RESERVES

1) Beginning Fund Balance

a) As of July 1 - Unaudited

b) Audit Adjustments

9791	7,324,998.42

9793	0.00

4,589,641.10	-37.3%

0.00	0.0%

c) As of July 1 - Audited (F1a + F1b)	7,324,998.42	4,589,641.10	-37.3%

d) Other Restatements

e) Adjusted Beginning Balance (F1c + F1d)

2) Ending Balance, June 30 (E + F1e)

Components of Ending Fund Balance a) Nonspendable
Revolving Cash

Stores

Prepaid Items

All Others

b) Restricted

c) Committed

Stabilization Arrangements

Other Commitments (by Resource/Object)

d) Assigned

Other Assignments (by Resource/Object)

e) Unassigned/Unappropriated Reserve for Economic Uncertainties

Unassigned/Unappropriated Amount

9795	0.00

7,324,998.42

4,589,641.10

9711	0.00

9712	0.00

9713	0.00

9719	0.00

9740	4,589,641.10

9750	0.00

9760	0.00

9780	0.00

9789	0.00

9790	0.00

0.00	0.0%

4,589,641.10	-37.3%

3,484,037.10	-24.1%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

3,484,037.10	-24.1%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

California Dept of Education
SACS Financial Reporting Software - 2021.1.0
File: fund-b (Rev 04/03/2019)	Page 2	Printed: 6/9/2021 5:14 PM

Clovis Unified Fresno County

July 1 Budget Cafeteria Special Revenue Fund
Exhibit: Restricted Balance Detail

10 62117 0000000 Form 13

2020-21

Resource	Description	Estimated Actuals

2021-22

Budget

5310	Child Nutrition: School Programs (e.g., School Lunch, School B	4,589,641.10	3,484,037.10

Total, Restricted Balance	4,589,641.10	3,484,037.10

California Dept of Education
SACS Financial Reporting Software - 2021.1.0
File: fund-b (Rev 04/17/2019)	Page 1	Printed: 6/9/2021 5:14 PM

Clovis Unified Fresno County

July 1 Budget Deferred Maintenance Fund
Expenditures by Object

10 62117 0000000 Form 14

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

A. REVENUES

1) LCFF Sources

2) Federal Revenue

3) Other State Revenue

4) Other Local Revenue

8010-8099

8100-8299

8300-8599

8600-8799

0.00

0.00

0.00

1,000.00

0.00	0.0%

0.00	0.0%

0.00	0.0%

1,000.00	0.0%

5) TOTAL, REVENUES	1,000.00	1,000.00	0.0%

B. EXPENDITURES

1) Certificated Salaries

2) Classified Salaries

3) Employee Benefits

4) Books and Supplies

5) Services and Other Operating Expenditures

6) Capital Outlay

7) Other Outgo (excluding Transfers of Indirect Costs)

8) Other Outgo - Transfers of Indirect Costs

1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

6000-6999

7100-7299, 7400-7499

7300-7399

0.00

0.00

0.00

0.00

247,448.47

1,451,730.47

0.00

0.00

0.00

0.00

0.00

0.00

2,801,000.00

0.00

0.00

0.00

0.0%

0.0%

0.0%

0.0%

1032.0%

-100.0%

0.0%

0.0%

9) TOTAL, EXPENDITURES

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER
FINANCING SOURCES AND USES (A5 - B9)

1,699,178.94

(1,698,178.94)

2,801,000.00	64.8%

(2,800,000.00)	64.9%

D. OTHER FINANCING SOURCES/USES

1) Interfund Transfers a) Transfers In

b) Transfers Out

2) Other Sources/Uses a) Sources

b) Uses

3) Contributions

8900-8929

7600-7629

8930-8979

7630-7699

8980-8999

2,800,000.00

0.00

0.00

0.00

0.00

2,800,000.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES	2,800,000.00	2,800,000.00	0.0%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-b (Rev 02/25/2021)	Page 1	Printed: 6/9/2021 5:15 PM

Clovis Unified Fresno County

July 1 Budget Deferred Maintenance Fund
Expenditures by Object

10 62117 0000000 Form 14

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

1,170,783.91
1,170,783.91

0.00	0.00	0.0%

E. NET INCREASE (DECREASE) IN FUND

BALANCE (C + D4)	1,101,821.06	0.00	-100.0%

F. FUND BALANCE, RESERVES

1) Beginning Fund Balance a) As of July 1 - Unaudited

b) Audit Adjustments

c) As of July 1 - Audited (F1a + F1b)

d) Other Restatements

e) Adjusted Beginning Balance (F1c + F1d)

2) Ending Balance, June 30 (E + F1e) Components of Ending Fund Balance a) Nonspendable
Revolving Cash

Stores

Prepaid Items

All Others

b) Restricted

c) Committed

Stabilization Arrangements

Other Commitments

d) Assigned

Other Assignments

Deferred Maintenance Projects

Deferred Maintenance Projects

e) Unassigned/Unappropriated Reserve for Economic Uncertainties

Unassigned/Unappropriated Amount

9791

9793

9795

9711

9712

9713

9719

9740

9750

9760

9780

0000	9780

0000	9780

9789

9790

68,962.85

0.00

68,962.85

0.00

68,962.85

1,170,783.91

0.00

0.00

0.00

0.00

0.00

0.00

0.00

1,170,783.91

0.00

1,170,783.91

0.00

1,170,783.91

0.00

1,170,783.91

1,170,783.91

0.00

0.00

0.00

0.00

0.00

0.00

0.00

1,170,783.91

0.00

1597.7%

0.0%

1597.7%

0.0%

1597.7%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-b (Rev 02/25/2021)	Page 2	Printed: 6/9/2021 5:15 PM

Clovis Unified Fresno County

July 1 Budget Deferred Maintenance Fund
Expenditures by Object

10 62117 0000000 Form 14

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

G. ASSETS 1) Cash
a) in County Treasury

1) Fair Value Adjustment to Cash in County Treasury

b) in Banks

c) in Revolving Cash Account

d) with Fiscal Agent/Trustee

e) Collections Awaiting Deposit

2) Investments

3) Accounts Receivable

4) Due from Grantor Government

5) Due from Other Funds

6) Stores

7) Prepaid Expenditures

8) Other Current Assets

9110	0.00

9111	0.00

9120	0.00

9130	0.00

9135	0.00

9140	0.00

9150	0.00

9200	0.00

9290	0.00

9310	0.00

9320	0.00

9330	0.00

9340	0.00

9) TOTAL, ASSETS	0.00

H. DEFERRED OUTFLOWS OF RESOURCES

1) Deferred Outflows of Resources	9490	0.00

2) TOTAL, DEFERRED OUTFLOWS	0.00

I. LIABILITIES

1) Accounts Payable

2) Due to Grantor Governments

3) Due to Other Funds

4) Current Loans

5) Unearned Revenue

9500	0.00

9590	0.00

9610	0.00

9640

9650	0.00

6) TOTAL, LIABILITIES	0.00

J. DEFERRED INFLOWS OF RESOURCES

1) Deferred Inflows of Resources	9690	0.00

2) TOTAL, DEFERRED INFLOWS	0.00

K. FUND EQUITY

Ending Fund Balance, June 30

(G9 + H2) - (I6 + J2)	0.00

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-b (Rev 02/25/2021)	Page 3	Printed: 6/9/2021 5:15 PM

Clovis Unified Fresno County

July 1 Budget Deferred Maintenance Fund
Expenditures by Object

10 62117 0000000 Form 14

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

LCFF SOURCES

LCFF Transfers

LCFF Transfers - Current Year

LCFF/Revenue Limit Transfers - Prior Years

8091	0.00	0.00	0.0%

8099	0.00	0.00	0.0%

TOTAL, LCFF SOURCES	0.00	0.00	0.0%

OTHER STATE REVENUE

All Other State Revenue	8590	0.00	0.00	0.0%

TOTAL, OTHER STATE REVENUE	0.00	0.00	0.0%

OTHER LOCAL REVENUE

Other Local Revenue

Community Redevelopment Funds Not Subject to LCFF Deduction

Sales

Sale of Equipment/Supplies

Interest

Net Increase (Decrease) in the Fair Value of Investments

8625	0.00

8631	0.00

8660	1,000.00

8662	0.00

0.00	0.0%

0.00	0.0%

1,000.00	0.0%

0.00	0.0%

Other Local Revenue

All Other Local Revenue

All Other Transfers In from All Others

8699	0.00	0.00	0.0%

8799	0.00	0.00	0.0%

TOTAL, OTHER LOCAL REVENUE

TOTAL, REVENUES

1,000.00

1,000.00

1,000.00	0.0%

1,000.00	0.0%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-b (Rev 02/25/2021)	Page 4	Printed: 6/9/2021 5:15 PM

Clovis Unified Fresno County

July 1 Budget Deferred Maintenance Fund
Expenditures by Object

10 62117 0000000 Form 14

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

CLASSIFIED SALARIES

Classified Support Salaries

Other Classified Salaries

2200	0.00	0.00	0.0%

2900	0.00	0.00	0.0%

TOTAL, CLASSIFIED SALARIES	0.00	0.00	0.0%

EMPLOYEE BENEFITS

STRS

PERS

OASDI/Medicare/Alternative

Health and Welfare Benefits

Unemployment Insurance

Workers' Compensation

OPEB, Allocated

OPEB, Active Employees

Other Employee Benefits

3101-3102

3201-3202

3301-3302

3401-3402

3501-3502

3601-3602

3701-3702

3751-3752

3901-3902

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

TOTAL, EMPLOYEE BENEFITS	0.00	0.00	0.0%

BOOKS AND SUPPLIES

Books and Other Reference Materials

Materials and Supplies

Noncapitalized Equipment

4200	0.00	0.00	0.0%

4300	0.00	0.00	0.0%

4400	0.00	0.00	0.0%

TOTAL, BOOKS AND SUPPLIES	0.00	0.00	0.0%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-b (Rev 02/25/2021)	Page 5	Printed: 6/9/2021 5:15 PM

Clovis Unified Fresno County

July 1 Budget Deferred Maintenance Fund
Expenditures by Object

10 62117 0000000 Form 14

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

SERVICES AND OTHER OPERATING EXPENDITURES

Subagreements for Services

Travel and Conferences

Rentals, Leases, Repairs, and Noncapitalized Improvements

Transfers of Direct Costs

Transfers of Direct Costs - Interfund

Professional/Consulting Services and

Operating Expenditures

5100	0.00

5200	0.00

5600	247,448.47

5710	0.00

5750	0.00

5800	0.00

0.00

0.00

2,801,000.00

0.00

0.00

0.00

0.0%

0.0%

1032.0%

0.0%

0.0%

0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES	247,448.47	2,801,000.00	1032.0%

CAPITAL OUTLAY

Land Improvements

Buildings and Improvements of Buildings

Equipment

Equipment Replacement

Lease Assets

6170	0.00

6200	1,451,730.47

6400	0.00

6500	0.00

6600	0.00

0.00	0.0%

0.00	-100.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

TOTAL, CAPITAL OUTLAY	1,451,730.47	0.00	-100.0%

OTHER OUTGO (excluding Transfers of Indirect Costs)

Debt Service

Debt Service - Interest

Other Debt Service - Principal

7438	0.00	0.00	0.0%

7439	0.00	0.00	0.0%

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs)

TOTAL, EXPENDITURES

0.00

1,699,178.94

0.00	0.0%

2,801,000.00	64.8%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-b (Rev 02/25/2021)	Page 6	Printed: 6/9/2021 5:15 PM

Clovis Unified Fresno County

July 1 Budget Deferred Maintenance Fund
Expenditures by Object

10 62117 0000000 Form 14

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN

Other Authorized Interfund Transfers In	8919	2,800,000.00	2,800,000.00	0.0%

(a) TOTAL, INTERFUND TRANSFERS IN	2,800,000.00	2,800,000.00	0.0%

INTERFUND TRANSFERS OUT

Other Authorized Interfund Transfers Out	7619	0.00	0.00	0.0%

(b) TOTAL, INTERFUND TRANSFERS OUT	0.00	0.00	0.0%

OTHER SOURCES/USES

SOURCES

Other Sources

Transfers from Funds of Lapsed/Reorganized LEAs

Long-Term Debt Proceeds

Proceeds from Leases

All Other Financing Sources

8965	0.00	0.00	0.0%

8972	0.00	0.00	0.0%

8979	0.00	0.00	0.0%

(c) TOTAL, SOURCES	0.00	0.00	0.0%

USES

Transfers of Funds from Lapsed/Reorganized LEAs

All Other Financing Uses

7651	0.00	0.00	0.0%

7699	0.00	0.00	0.0%

(d) TOTAL, USES	0.00	0.00	0.0%

CONTRIBUTIONS

Contributions from Unrestricted Revenues

Contributions from Restricted Revenues

8980	0.00	0.00	0.0%

8990	0.00	0.00	0.0%

(e) TOTAL, CONTRIBUTIONS

TOTAL, OTHER FINANCING SOURCES/USES

(a - b + c - d + e)

0.00

2,800,000.00

0.00	0.0%

2,800,000.00	0.0%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-b (Rev 02/25/2021)	Page 7	Printed: 6/9/2021 5:15 PM

Clovis Unified Fresno County

July 1 Budget Deferred Maintenance Fund
Expenditures by Function

10 62117 0000000 Form 14

2020-21 Description	Function Codes	Object Codes      Estimated Actuals

2021-22 Budget

Percent Difference

A. REVENUES

1) LCFF Sources

2) Federal Revenue

3) Other State Revenue

4) Other Local Revenue

8010-8099

8100-8299

8300-8599

8600-8799

0.00

0.00

0.00

1,000.00

0.00	0.0%

0.00	0.0%

0.00	0.0%

1,000.00	0.0%

5) TOTAL, REVENUES	1,000.00	1,000.00	0.0%

B. EXPENDITURES (Objects 1000-7999)

1) Instruction

2) Instruction - Related Services

3) Pupil Services

4) Ancillary Services

5) Community Services

6) Enterprise

7) General Administration

8) Plant Services

9) Other Outgo

1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

6000-6999

7000-7999

8000-8999

9000-9999

Except 7600-7699

0.00

0.00

0.00

0.00

0.00

0.00

0.00

1,699,178.94

0.00

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

2,801,000.00	64.8%

0.00	0.0%

10) TOTAL, EXPENDITURES

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER
FINANCING SOURCES AND USES (A5 - B10)

1,699,178.94

(1,698,178.94)

2,801,000.00	64.8%

(2,800,000.00)	64.9%

D. OTHER FINANCING SOURCES/USES

1) Interfund Transfers a) Transfers In

b) Transfers Out

2) Other Sources/Uses a) Sources

b) Uses

3) Contributions

8900-8929

7600-7629

8930-8979

7630-7699

8980-8999

2,800,000.00

0.00

0.00

0.00

0.00

2,800,000.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES	2,800,000.00	2,800,000.00	0.0%

California Dept of Education
SACS Financial Reporting Software - 2021.1.0
File: fund-b (Rev 04/03/2019)	Page 1	Printed: 6/9/2021 5:15 PM

Clovis Unified Fresno County

July 1 Budget Deferred Maintenance Fund
Expenditures by Function

10 62117 0000000 Form 14

2020-21 Description	Function Codes	Object Codes      Estimated Actuals

2021-22 Budget

Percent Difference

1,170,783.91
1,170,783.91

0.00	0.00	0.0%

E. NET INCREASE (DECREASE) IN FUND

BALANCE (C + D4)	1,101,821.06	0.00	-100.0%

F. FUND BALANCE, RESERVES

1) Beginning Fund Balance

a) As of July 1 - Unaudited

b) Audit Adjustments

9791	68,962.85

9793	0.00

1,170,783.91

0.00

1597.7%

0.0%

c) As of July 1 - Audited (F1a + F1b)	68,962.85	1,170,783.91	1597.7%

d) Other Restatements

e) Adjusted Beginning Balance (F1c + F1d)

2) Ending Balance, June 30 (E + F1e)

Components of Ending Fund Balance a) Nonspendable
Revolving Cash

Stores

Prepaid Items

All Others

b) Restricted

c) Committed

Stabilization Arrangements

Other Commitments (by Resource/Object)

9795	0.00

68,962.85

1,170,783.91

9711	0.00

9712	0.00

9713	0.00

9719	0.00

9740	0.00

9750	0.00

9760	0.00

0.00

1,170,783.91

1,170,783.91

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.0%

1597.7%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

d) Assigned

Other Assignments (by Resource/Object)

Deferred Maintenance Projects

Deferred Maintenance Projects

9780	1,170,783.91	1,170,783.91	0.0% 0000	9780
0000	9780

e) Unassigned/Unappropriated

Reserve for Economic Uncertainties	9789

Unassigned/Unappropriated Amount	9790	0.00	0.00	0.0%

California Dept of Education
SACS Financial Reporting Software - 2021.1.0
File: fund-b (Rev 04/03/2019)	Page 2	Printed: 6/9/2021 5:15 PM

Clovis Unified Fresno County

July 1 Budget Deferred Maintenance Fund
Exhibit: Restricted Balance Detail

10 62117 0000000 Form 14

2020-21

Resource	Description	Estimated Actuals

2021-22

Budget

Total, Restricted Balance	0.00	0.00

California Dept of Education
SACS Financial Reporting Software - 2021.1.0
File: fund-b (Rev 04/17/2019)	Page 1	Printed: 6/9/2021 5:15 PM

Clovis Unified Fresno County

July 1 Budget Building Fund
Expenditures by Object

10 62117 0000000 Form 21

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

A. REVENUES

1) LCFF Sources

2) Federal Revenue

3) Other State Revenue

4) Other Local Revenue

8010-8099

8100-8299

8300-8599

8600-8799

0.00

0.00

0.00

10,000.00

0.00	0.0%

0.00	0.0%

0.00	0.0%

10,000.00	0.0%

5) TOTAL, REVENUES	10,000.00	10,000.00	0.0%

B. EXPENDITURES

1) Certificated Salaries

2) Classified Salaries

3) Employee Benefits

4) Books and Supplies

5) Services and Other Operating Expenditures

6) Capital Outlay

7) Other Outgo (excluding Transfers of Indirect Costs)

8) Other Outgo - Transfers of Indirect Costs

1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

6000-6999

7100-7299, 7400-7499

7300-7399

0.00

0.00

0.00

98,598.12

0.00

7,886,281.96

854,013.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

1,327,088.00

0.00

0.0%

0.0%

0.0%

-100.0%

0.0%

-100.0%

55.4%

0.0%

9) TOTAL, EXPENDITURES

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER
FINANCING SOURCES AND USES (A5 - B9)

8,838,893.08

(8,828,893.08)

1,327,088.00	-85.0%

(1,317,088.00)	-85.1%

D. OTHER FINANCING SOURCES/USES

1) Interfund Transfers a) Transfers In

b) Transfers Out

2) Other Sources/Uses a) Sources

b) Uses

3) Contributions

8900-8929

7600-7629

8930-8979

7630-7699

8980-8999

1,854,012.50

7,545,437.43

56,768,831.00

0.00

0.00

1,327,087.50	-28.4%

3,000,000.00	-60.2%

2,500,000.00	-95.6%

0.00	0.0%

0.00	0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES	51,077,406.07	827,087.50	-98.4%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-d (Rev 04/23/2021)	Page 1	Printed: 6/9/2021 5:15 PM

Clovis Unified Fresno County

July 1 Budget Building Fund
Expenditures by Object

10 62117 0000000 Form 21

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

43,015,119.92
43,015,119.92

0.00	0.00	0.0%

E. NET INCREASE (DECREASE) IN FUND

BALANCE (C + D4)	42,248,512.99	(490,000.50)	-101.2%

F. FUND BALANCE, RESERVES

1) Beginning Fund Balance a) As of July 1 - Unaudited

b) Audit Adjustments

c) As of July 1 - Audited (F1a + F1b)

d) Other Restatements

e) Adjusted Beginning Balance (F1c + F1d)

2) Ending Balance, June 30 (E + F1e) Components of Ending Fund Balance a) Nonspendable
Revolving Cash

Stores

Prepaid Items

All Others

b) Restricted

c) Committed

Stabilization Arrangements

Other Commitments

d) Assigned

Other Assignments

Capital Improvements

Capital Improvements

e) Unassigned/Unappropriated Reserve for Economic Uncertainties

Unassigned/Unappropriated Amount

9791

9793

9795

9711

9712

9713

9719

9740

9750

9760

9780

0000	9780

0000	9780

9789

9790

4,348,352.08

0.00

4,348,352.08

0.00

4,348,352.08

46,596,865.07

0.00

0.00

0.00

0.00

3,581,745.15

0.00

0.00

43,015,119.92

0.00

46,596,865.07	971.6%

0.00	0.0%

46,596,865.07	971.6%

0.00	0.0%

46,596,865.07	971.6%

46,106,864.57	-1.1%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

3,091,744.65	-13.7%

0.00	0.0%

0.00	0.0%

43,015,119.92	0.0%

0.00	0.0%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-d (Rev 04/23/2021)	Page 2	Printed: 6/9/2021 5:15 PM

Clovis Unified Fresno County

July 1 Budget Building Fund
Expenditures by Object

10 62117 0000000 Form 21

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

G. ASSETS 1) Cash
a) in County Treasury

1) Fair Value Adjustment to Cash in County Treasury

b) in Banks

c) in Revolving Cash Account

d) with Fiscal Agent/Trustee

e) Collections Awaiting Deposit

2) Investments

3) Accounts Receivable

4) Due from Grantor Government

5) Due from Other Funds

6) Stores

7) Prepaid Expenditures

8) Other Current Assets

9110	0.00

9111	0.00

9120	0.00

9130	0.00

9135	0.00

9140	0.00

9150	0.00

9200	0.00

9290	0.00

9310	0.00

9320	0.00

9330	0.00

9340	0.00

9) TOTAL, ASSETS	0.00

H. DEFERRED OUTFLOWS OF RESOURCES

1) Deferred Outflows of Resources	9490	0.00

2) TOTAL, DEFERRED OUTFLOWS	0.00

I. LIABILITIES

1) Accounts Payable

2) Due to Grantor Governments

3) Due to Other Funds

4) Current Loans

5) Unearned Revenue

9500	0.00

9590	0.00

9610	0.00

9640	0.00

9650	0.00

6) TOTAL, LIABILITIES	0.00

J. DEFERRED INFLOWS OF RESOURCES

1) Deferred Inflows of Resources	9690	0.00

2) TOTAL, DEFERRED INFLOWS	0.00

K. FUND EQUITY

Ending Fund Balance, June 30

(G9 + H2) - (I6 + J2)	0.00

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-d (Rev 04/23/2021)	Page 3	Printed: 6/9/2021 5:15 PM

Clovis Unified Fresno County

July 1 Budget Building Fund
Expenditures by Object

10 62117 0000000 Form 21

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

FEDERAL REVENUE

FEMA

All Other Federal Revenue

8281	0.00	0.00	0.0%

8290	0.00	0.00	0.0%

TOTAL, FEDERAL REVENUE	0.00	0.00	0.0%

OTHER STATE REVENUE

Tax Relief Subventions Restricted Levies - Other

Homeowners' Exemptions

Other Subventions/In-Lieu Taxes

All Other State Revenue

8575	0.00	0.00	0.0%

8576	0.00	0.00	0.0%

8590	0.00	0.00	0.0%

TOTAL, OTHER STATE REVENUE	0.00	0.00	0.0%

OTHER LOCAL REVENUE

Other Local Revenue County and District Taxes

Other Restricted Levies Secured Roll

Unsecured Roll

Prior Years' Taxes

Supplemental Taxes

Non-Ad Valorem Taxes Parcel Taxes

Other

Community Redevelopment Funds Not Subject to LCFF Deduction

Penalties and Interest from Delinquent Non-LCFF Taxes

Sales

Sale of Equipment/Supplies

Leases and Rentals

Interest

Net Increase (Decrease) in the Fair Value of Investments

8615	0.00

8616	0.00

8617	0.00

8618	0.00

8621	0.00

8622	0.00

8625	0.00

8629	0.00

8631	0.00

8650	0.00

8660	10,000.00

8662	0.00

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

10,000.00	0.0%

0.00	0.0%

Other Local Revenue

All Other Local Revenue

All Other Transfers In from All Others

8699	0.00	0.00	0.0%

8799	0.00	0.00	0.0%

TOTAL, OTHER LOCAL REVENUE

TOTAL, REVENUES

10,000.00

10,000.00

10,000.00	0.0%

10,000.00	0.0%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-d (Rev 04/23/2021)	Page 4	Printed: 6/9/2021 5:15 PM

Clovis Unified Fresno County

July 1 Budget Building Fund
Expenditures by Object

10 62117 0000000 Form 21

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

CLASSIFIED SALARIES

Classified Support Salaries

Classified Supervisors' and Administrators' Salaries

Clerical, Technical and Office Salaries

Other Classified Salaries

2200	0.00	0.00	0.0%

2300	0.00	0.00	0.0%

2400	0.00	0.00	0.0%

2900	0.00	0.00	0.0%

TOTAL, CLASSIFIED SALARIES	0.00	0.00	0.0%

EMPLOYEE BENEFITS

STRS

PERS

OASDI/Medicare/Alternative

Health and Welfare Benefits

Unemployment Insurance

Workers' Compensation

OPEB, Allocated

OPEB, Active Employees

Other Employee Benefits

3101-3102

3201-3202

3301-3302

3401-3402

3501-3502

3601-3602

3701-3702

3751-3752

3901-3902

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

TOTAL, EMPLOYEE BENEFITS	0.00	0.00	0.0%

BOOKS AND SUPPLIES

Books and Other Reference Materials

Materials and Supplies

Noncapitalized Equipment

4200	0.00

4300	0.00

4400	98,598.12

0.00	0.0%

0.00	0.0%

0.00	-100.0%

TOTAL, BOOKS AND SUPPLIES	98,598.12	0.00	-100.0%

SERVICES AND OTHER OPERATING EXPENDITURES

Subagreements for Services

Travel and Conferences

Insurance

Operations and Housekeeping Services

Rentals, Leases, Repairs, and Noncapitalized Improvements

Transfers of Direct Costs

Transfers of Direct Costs - Interfund

5100

5200

5400-5450

5500

5600

5710

5750

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-d (Rev 04/23/2021)	Page 5	Printed: 6/9/2021 5:15 PM

Clovis Unified Fresno County

July 1 Budget Building Fund
Expenditures by Object

10 62117 0000000 Form 21

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

Professional/Consulting Services and Operating Expenditures

Communications

5800	0.00	0.00	0.0%

5900	0.00	0.00	0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES	0.00	0.00	0.0%

CAPITAL OUTLAY

Land

Land Improvements

Buildings and Improvements of Buildings

Books and Media for New School Libraries or Major Expansion of School Libraries

Equipment

Equipment Replacement

Lease Assets

6100	0.00

6170	0.00

6200	7,886,281.96

6300	0.00

6400	0.00

6500	0.00

6600	0.00

0.00	0.0%

0.00	0.0%

0.00	-100.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

TOTAL, CAPITAL OUTLAY	7,886,281.96	0.00	-100.0%

OTHER OUTGO (excluding Transfers of Indirect Costs)

Other Transfers Out

All Other Transfers Out to All Others	7299	0.00	0.00	0.0%

Debt Service

Repayment of State School Building Fund Aid - Proceeds from Bonds

Debt Service - Interest

Other Debt Service - Principal

7435	0.00

7438	144,013.00

7439	710,000.00

0.00	0.0%

582,088.00	304.2%

745,000.00	4.9%

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs)

TOTAL, EXPENDITURES

854,013.00

8,838,893.08

1,327,088.00	55.4%

1,327,088.00	-85.0%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-d (Rev 04/23/2021)	Page 6	Printed: 6/9/2021 5:15 PM

Clovis Unified Fresno County

July 1 Budget Building Fund
Expenditures by Object

10 62117 0000000 Form 21

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN

Other Authorized Interfund Transfers In	8919	1,854,012.50	1,327,087.50	-28.4%

(a) TOTAL, INTERFUND TRANSFERS IN	1,854,012.50	1,327,087.50	-28.4%

INTERFUND TRANSFERS OUT

To: State School Building Fund/ County School Facilities Fund

Other Authorized Interfund Transfers Out

7613	0.00

7619	7,545,437.43

0.00	0.0%

3,000,000.00	-60.2%

(b) TOTAL, INTERFUND TRANSFERS OUT	7,545,437.43	3,000,000.00	-60.2%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-d (Rev 04/23/2021)	Page 7	Printed: 6/9/2021 5:15 PM

Clovis Unified Fresno County

July 1 Budget Building Fund
Expenditures by Object

10 62117 0000000 Form 21

Description

OTHER SOURCES/USES

2020-21 Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

SOURCES

Proceeds

Proceeds from Sale of Bonds

Proceeds from Disposal of Capital Assets

Other Sources

County School Bldg Aid

Transfers from Funds of Lapsed/Reorganized LEAs

Long-Term Debt Proceeds

Proceeds from Certificates of Participation

Proceeds from Leases

Proceeds from Lease Revenue Bonds

All Other Financing Sources

8951	50,000,000.00

8953	0.00

8961	0.00

8965	0.00

8971	6,768,831.00

8972	0.00

8973	0.00

8979	0.00

0.00

0.00

0.00

0.00

2,500,000.00

0.00

0.00

0.00

-100.0%

0.0%

0.0%

0.0%

-63.1%

0.0%

0.0%

0.0%

(c) TOTAL, SOURCES	56,768,831.00	2,500,000.00	-95.6%

USES

Transfers of Funds from Lapsed/Reorganized LEAs

All Other Financing Uses

7651	0.00	0.00	0.0%

7699	0.00	0.00	0.0%

(d) TOTAL, USES	0.00	0.00	0.0%

CONTRIBUTIONS

Contributions from Unrestricted Revenues

Contributions from Restricted Revenues

8980	0.00	0.00	0.0%

8990	0.00	0.00	0.0%

(e) TOTAL, CONTRIBUTIONS

TOTAL, OTHER FINANCING SOURCES/USES

(a - b + c - d + e)

0.00

51,077,406.07

0.00	0.0%

827,087.50	-98.4%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-d (Rev 04/23/2021)	Page 8	Printed: 6/9/2021 5:15 PM

Clovis Unified Fresno County

July 1 Budget Building Fund
Expenditures by Function

10 62117 0000000 Form 21

2020-21 Description	Function Codes	Object Codes      Estimated Actuals

2021-22 Budget

Percent Difference

A. REVENUES

1) LCFF Sources

2) Federal Revenue

3) Other State Revenue

4) Other Local Revenue

8010-8099

8100-8299

8300-8599

8600-8799

0.00

0.00

0.00

10,000.00

0.00	0.0%

0.00	0.0%

0.00	0.0%

10,000.00	0.0%

5) TOTAL, REVENUES	10,000.00	10,000.00	0.0%

B. EXPENDITURES (Objects 1000-7999)

1) Instruction

2) Instruction - Related Services

3) Pupil Services

4) Ancillary Services

5) Community Services

6) Enterprise

7) General Administration

8) Plant Services

9) Other Outgo

1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

6000-6999

7000-7999

8000-8999

9000-9999

Except 7600-7699

0.00

0.00

0.00

0.00

0.00

0.00

0.00

7,984,880.08

854,013.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

1,327,088.00

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

-100.0%

55.4%

10) TOTAL, EXPENDITURES

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER
FINANCING SOURCES AND USES (A5 - B10)

8,838,893.08

(8,828,893.08)

1,327,088.00	-85.0%

(1,317,088.00)	-85.1%

D. OTHER FINANCING SOURCES/USES

1) Interfund Transfers a) Transfers In

b) Transfers Out

2) Other Sources/Uses a) Sources

b) Uses

3) Contributions

8900-8929

7600-7629

8930-8979

7630-7699

8980-8999

1,854,012.50

7,545,437.43

56,768,831.00

0.00

0.00

1,327,087.50	-28.4%

3,000,000.00	-60.2%

2,500,000.00	-95.6%

0.00	0.0%

0.00	0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES	51,077,406.07	827,087.50	-98.4%

California Dept of Education
SACS Financial Reporting Software - 2021.1.0
File: fund-d (Rev 03/27/2018)	Page 1	Printed: 6/9/2021 5:15 PM

Clovis Unified Fresno County

July 1 Budget Building Fund
Expenditures by Function

10 62117 0000000 Form 21

2020-21 Description	Function Codes	Object Codes      Estimated Actuals

2021-22 Budget

Percent Difference

43,015,119.92
43,015,119.92

0.00	0.00	0.0%

E. NET INCREASE (DECREASE) IN FUND

BALANCE (C + D4)	42,248,512.99	(490,000.50)	-101.2%

F. FUND BALANCE, RESERVES

1) Beginning Fund Balance

a) As of July 1 - Unaudited

b) Audit Adjustments

9791	4,348,352.08

9793	0.00

46,596,865.07	971.6%

0.00	0.0%

c) As of July 1 - Audited (F1a + F1b)	4,348,352.08	46,596,865.07	971.6%

d) Other Restatements	9795	0.00	0.00	0.0%

e) Adjusted Beginning Balance (F1c + F1d)

2) Ending Balance, June 30 (E + F1e) Components of Ending Fund Balance a) Nonspendable
Revolving Cash

Stores

Prepaid Items

All Others

b) Restricted

c) Committed

Stabilization Arrangements

Other Commitments (by Resource/Object)

d) Assigned

Other Assignments (by Resource/Object)

Capital Improvements Capital Improvements

e) Unassigned/Unappropriated

Reserve for Economic Uncertainties

9711

9712

9713

9719

9740

9750

9760

9780 0000	9780 0000	9780

9789

4,348,352.08

46,596,865.07

0.00

0.00

0.00

0.00

3,581,745.15

0.00

0.00

43,015,119.92

46,596,865.07	971.6%

46,106,864.57	-1.1%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

3,091,744.65	-13.7%

0.00	0.0%

0.00	0.0%

43,015,119.92	0.0%

Unassigned/Unappropriated Amount	9790	0.00	0.00	0.0%

California Dept of Education
SACS Financial Reporting Software - 2021.1.0
File: fund-d (Rev 03/27/2018)	Page 2	Printed: 6/9/2021 5:15 PM

Clovis Unified Fresno County

July 1 Budget Building Fund
Exhibit: Restricted Balance Detail

10 62117 0000000 Form 21

Resource

9010

Description

Other Restricted Local

2020-21 Estimated Actuals

3,581,745.15

2021-22 Budget

3,091,744.65

Total, Restricted Balance	3,581,745.15	3,091,744.65

California Dept of Education
SACS Financial Reporting Software - 2021.1.0
File: fund-d (Rev 04/17/2019)	Page 1	Printed: 6/9/2021 5:15 PM

Clovis Unified Fresno County

July 1 Budget Capital Facilities Fund
Expenditures by Object

10 62117 0000000 Form 25

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

A. REVENUES

1) LCFF Sources

2) Federal Revenue

3) Other State Revenue

4) Other Local Revenue

8010-8099

8100-8299

8300-8599

8600-8799

0.00

0.00

0.00

12,090,000.00

0.00	0.0%

0.00	0.0%

0.00	0.0%

12,095,000.00	0.0%

5) TOTAL, REVENUES	12,090,000.00	12,095,000.00	0.0%

B. EXPENDITURES

1) Certificated Salaries

2) Classified Salaries

3) Employee Benefits

4) Books and Supplies

5) Services and Other Operating Expenditures

6) Capital Outlay

7) Other Outgo (excluding Transfers of Indirect Costs)

8) Other Outgo - Transfers of Indirect Costs

1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

6000-6999

7100-7299, 7400-7499

7300-7399

0.00

604,222.11

289,067.73

68,500.00

690,360.00

10,151,300.00

0.00

0.00

0.00	0.0%

618,594.00	2.4%

313,534.00	8.5%

68,500.00	0.0%

695,360.00	0.7%

10,063,012.00	-0.9%

0.00	0.0%

0.00	0.0%

9) TOTAL, EXPENDITURES

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER
FINANCING SOURCES AND USES (A5 - B9)

11,803,449.84

286,550.16

11,759,000.00	-0.4%

336,000.00	17.3%

D. OTHER FINANCING SOURCES/USES

1) Interfund Transfers a) Transfers In

b) Transfers Out

2) Other Sources/Uses a) Sources

b) Uses

3) Contributions

8900-8929

7600-7629

8930-8979

7630-7699

8980-8999

0.00

1,336,000.00

0.00

0.00

0.00

0.00	0.0%

336,000.00	-74.9%

0.00	0.0%

0.00	0.0%

0.00	0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES	(1,336,000.00)	(336,000.00)	-74.9%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-d (Rev 04/23/2021)	Page 1	Printed: 6/9/2021 5:15 PM

Clovis Unified Fresno County

July 1 Budget Capital Facilities Fund
Expenditures by Object

10 62117 0000000 Form 25

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

E. NET INCREASE (DECREASE) IN FUND

BALANCE (C + D4)	(1,049,449.84)	0.00	-100.0%

F. FUND BALANCE, RESERVES

1) Beginning Fund Balance a) As of July 1 - Unaudited

b) Audit Adjustments

c) As of July 1 - Audited (F1a + F1b)

d) Other Restatements

e) Adjusted Beginning Balance (F1c + F1d)

2) Ending Balance, June 30 (E + F1e) Components of Ending Fund Balance a) Nonspendable
Revolving Cash

Stores

Prepaid Items

All Others

b) Restricted

c) Committed

Stabilization Arrangements

Other Commitments

d) Assigned

Other Assignments

e) Unassigned/Unappropriated Reserve for Economic Uncertainties

Unassigned/Unappropriated Amount

9791	18,058,603.93

9793	0.00

18,058,603.93

9795	0.00

18,058,603.93

17,009,154.09

9711	0.00

9712	0.00

9713	0.00

9719	0.00

9740	17,009,154.09

9750	0.00

9760	0.00

9780	0.00

9789	0.00

9790	0.00

17,009,154.09	-5.8%

0.00	0.0%

17,009,154.09	-5.8%

0.00	0.0%

17,009,154.09	-5.8%

17,009,154.09	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

17,009,154.09	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-d (Rev 04/23/2021)	Page 2	Printed: 6/9/2021 5:15 PM

Clovis Unified Fresno County

July 1 Budget Capital Facilities Fund
Expenditures by Object

10 62117 0000000 Form 25

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

G. ASSETS 1) Cash
a) in County Treasury

1) Fair Value Adjustment to Cash in County Treasury

b) in Banks

c) in Revolving Cash Account

d) with Fiscal Agent/Trustee

e) Collections Awaiting Deposit

2) Investments

3) Accounts Receivable

4) Due from Grantor Government

5) Due from Other Funds

6) Stores

7) Prepaid Expenditures

8) Other Current Assets

9110	0.00

9111	0.00

9120	0.00

9130	0.00

9135	0.00

9140	0.00

9150	0.00

9200	0.00

9290	0.00

9310	0.00

9320	0.00

9330	0.00

9340	0.00

9) TOTAL, ASSETS	0.00

H. DEFERRED OUTFLOWS OF RESOURCES

1) Deferred Outflows of Resources	9490	0.00

2) TOTAL, DEFERRED OUTFLOWS	0.00

I. LIABILITIES

1) Accounts Payable

2) Due to Grantor Governments

3) Due to Other Funds

4) Current Loans

5) Unearned Revenue

9500	0.00

9590	0.00

9610	0.00

9640	0.00

9650	0.00

6) TOTAL, LIABILITIES	0.00

J. DEFERRED INFLOWS OF RESOURCES

1) Deferred Inflows of Resources	9690	0.00

2) TOTAL, DEFERRED INFLOWS	0.00

K. FUND EQUITY

Ending Fund Balance, June 30

(G9 + H2) - (I6 + J2)	0.00

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-d (Rev 04/23/2021)	Page 3	Printed: 6/9/2021 5:15 PM

Clovis Unified Fresno County

July 1 Budget Capital Facilities Fund
Expenditures by Object

10 62117 0000000 Form 25

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

OTHER STATE REVENUE

Tax Relief Subventions Restricted Levies - Other

Homeowners' Exemptions

Other Subventions/In-Lieu Taxes

All Other State Revenue

8575	0.00	0.00	0.0%

8576	0.00	0.00	0.0%

8590	0.00	0.00	0.0%

TOTAL, OTHER STATE REVENUE	0.00	0.00	0.0%

OTHER LOCAL REVENUE

Other Local Revenue County and District Taxes

Other Restricted Levies Secured Roll

Unsecured Roll

Prior Years' Taxes

Supplemental Taxes

Non-Ad Valorem Taxes Parcel Taxes

Other

Community Redevelopment Funds Not Subject to LCFF Deduction

Penalties and Interest from Delinquent Non-LCFF Taxes

Sales

Sale of Equipment/Supplies

Interest

Net Increase (Decrease) in the Fair Value of Investments

8615	0.00

8616	0.00

8617	0.00

8618	0.00

8621	0.00

8622	0.00

8625	0.00

8629	0.00

8631	0.00

8660	85,000.00

8662	0.00

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

90,000.00	5.9%

0.00	0.0%

Fees and Contracts

Mitigation/Developer Fees	8681	12,000,000.00	12,000,000.00	0.0%

Other Local Revenue

All Other Local Revenue

All Other Transfers In from All Others

8699	5,000.00

8799	0.00

5,000.00	0.0%

0.00	0.0%

TOTAL, OTHER LOCAL REVENUE

TOTAL, REVENUES

12,090,000.00

12,090,000.00

12,095,000.00	0.0%

12,095,000.00	0.0%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-d (Rev 04/23/2021)	Page 4	Printed: 6/9/2021 5:15 PM

Clovis Unified Fresno County

July 1 Budget Capital Facilities Fund
Expenditures by Object

10 62117 0000000 Form 25

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

CERTIFICATED SALARIES

Other Certificated Salaries	1900	0.00	0.00	0.0%

TOTAL, CERTIFICATED SALARIES	0.00	0.00	0.0%

CLASSIFIED SALARIES

Classified Support Salaries

Classified Supervisors' and Administrators' Salaries

Clerical, Technical and Office Salaries

Other Classified Salaries

2200	0.00

2300	453,392.89

2400	150,829.22

2900	0.00

0.00	0.0%

464,131.00	2.4%

154,463.00	2.4%

0.00	0.0%

TOTAL, CLASSIFIED SALARIES	604,222.11	618,594.00	2.4%

EMPLOYEE BENEFITS

STRS

PERS

OASDI/Medicare/Alternative

Health and Welfare Benefits

Unemployment Insurance

Workers' Compensation

OPEB, Allocated

OPEB, Active Employees

Other Employee Benefits

3101-3102

3201-3202

3301-3302

3401-3402

3501-3502

3601-3602

3701-3702

3751-3752

3901-3902

20,888.19

98,300.88

38,203.99

97,234.00

302.11

7,250.67

24,471.00

0.00

2,416.89

21,556.00

111,135.00

38,928.00

99,356.00

7,609.00

7,423.00

25,053.00

0.00

2,474.00

3.2%

13.1%

1.9%

2.2%

2418.6%

2.4%

2.4%

0.0%

2.4%

TOTAL, EMPLOYEE BENEFITS	289,067.73	313,534.00	8.5%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials

Books and Other Reference Materials

Materials and Supplies

Noncapitalized Equipment

4100	0.00

4200	0.00

4300	55,000.00

4400	13,500.00

0.00	0.0%

0.00	0.0%

55,000.00	0.0%

13,500.00	0.0%

TOTAL, BOOKS AND SUPPLIES	68,500.00	68,500.00	0.0%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-d (Rev 04/23/2021)	Page 5	Printed: 6/9/2021 5:15 PM

Clovis Unified Fresno County

July 1 Budget Capital Facilities Fund
Expenditures by Object

10 62117 0000000 Form 25

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

SERVICES AND OTHER OPERATING EXPENDITURES

Subagreements for Services

Travel and Conferences

Insurance

Operations and Housekeeping Services

Rentals, Leases, Repairs, and Noncapitalized Improvements

Transfers of Direct Costs

Transfers of Direct Costs - Interfund

Professional/Consulting Services and Operating Expenditures

Communications

5100

5200

5400-5450

5500

5600

5710

5750

5800

5900

0.00

10,500.00

0.00

0.00

100,000.00

0.00

0.00

577,700.00

2,160.00

0.00	0.0%

10,500.00	0.0%

0.00	0.0%

0.00	0.0%

100,000.00	0.0%

0.00	0.0%

0.00	0.0%

582,700.00	0.9%

2,160.00	0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES	690,360.00	695,360.00	0.7%

CAPITAL OUTLAY

Land

Land Improvements

Buildings and Improvements of Buildings

Books and Media for New School Libraries or Major Expansion of School Libraries

Equipment

Equipment Replacement

Lease Assets

6100	0.00

6170	0.00

6200	10,151,300.00

6300	0.00

6400	0.00

6500	0.00

6600	0.00

0.00	0.0%

0.00	0.0%

10,063,012.00	-0.9%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

TOTAL, CAPITAL OUTLAY	10,151,300.00	10,063,012.00	-0.9%

OTHER OUTGO (excluding Transfers of Indirect Costs)

Other Transfers Out

All Other Transfers Out to All Others	7299	0.00	0.00	0.0%

Debt Service

Debt Service - Interest

Other Debt Service - Principal

7438	0.00	0.00	0.0%

7439	0.00	0.00	0.0%

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs)

TOTAL, EXPENDITURES

0.00

11,803,449.84

0.00	0.0%

11,759,000.00	-0.4%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-d (Rev 04/23/2021)	Page 6	Printed: 6/9/2021 5:15 PM

Clovis Unified Fresno County

July 1 Budget Capital Facilities Fund
Expenditures by Object

10 62117 0000000 Form 25

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN

Other Authorized Interfund Transfers In	8919	0.00	0.00	0.0%

(a) TOTAL, INTERFUND TRANSFERS IN	0.00	0.00	0.0%

INTERFUND TRANSFERS OUT

To: State School Building Fund/ County School Facilities Fund

Other Authorized Interfund Transfers Out

7613	0.00

7619	1,336,000.00

0.00	0.0%

336,000.00	-74.9%

(b) TOTAL, INTERFUND TRANSFERS OUT	1,336,000.00	336,000.00	-74.9%

OTHER SOURCES/USES

SOURCES

Proceeds

Proceeds from Disposal of Capital Assets

Other Sources

Transfers from Funds of Lapsed/Reorganized LEAs

Long-Term Debt Proceeds

Proceeds from Certificates of Participation

Proceeds from Leases

Proceeds from Lease Revenue Bonds

All Other Financing Sources

8953	0.00	0.00	0.0%

8965	0.00	0.00	0.0%

8971	0.00	0.00	0.0%

8972	0.00	0.00	0.0%

8973	0.00	0.00	0.0%

8979	0.00	0.00	0.0%

(c) TOTAL, SOURCES	0.00	0.00	0.0%

USES

Transfers of Funds from Lapsed/Reorganized LEAs

All Other Financing Uses

7651	0.00	0.00	0.0%

7699	0.00	0.00	0.0%

(d) TOTAL, USES	0.00	0.00	0.0%

CONTRIBUTIONS

Contributions from Unrestricted Revenues

Contributions from Restricted Revenues

8980	0.00	0.00	0.0%

8990	0.00	0.00	0.0%

(e) TOTAL, CONTRIBUTIONS

TOTAL, OTHER FINANCING SOURCES/USES

(a - b + c - d + e)

0.00

(1,336,000.00)

0.00	0.0%

(336,000.00)	-74.9%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-d (Rev 04/23/2021)	Page 7	Printed: 6/9/2021 5:15 PM

Clovis Unified Fresno County

July 1 Budget Capital Facilities Fund
Expenditures by Function

10 62117 0000000 Form 25

2020-21 Description	Function Codes	Object Codes      Estimated Actuals

2021-22 Budget

Percent Difference

A. REVENUES

1) LCFF Sources

2) Federal Revenue

3) Other State Revenue

4) Other Local Revenue

8010-8099

8100-8299

8300-8599

8600-8799

0.00

0.00

0.00

12,090,000.00

0.00	0.0%

0.00	0.0%

0.00	0.0%

12,095,000.00	0.0%

5) TOTAL, REVENUES	12,090,000.00	12,095,000.00	0.0%

B. EXPENDITURES (Objects 1000-7999)

1) Instruction

2) Instruction - Related Services

3) Pupil Services

4) Ancillary Services

5) Community Services

6) Enterprise

7) General Administration

8) Plant Services

9) Other Outgo

1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

6000-6999

7000-7999

8000-8999

9000-9999

Except 7600-7699

0.00

0.00

0.00

0.00

0.00

0.00

0.00

11,803,449.84

0.00

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

11,759,000.00	-0.4%

0.00	0.0%

10) TOTAL, EXPENDITURES

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER
FINANCING SOURCES AND USES (A5 - B10)

11,803,449.84

286,550.16

11,759,000.00	-0.4%

336,000.00	17.3%

D. OTHER FINANCING SOURCES/USES

1) Interfund Transfers a) Transfers In

b) Transfers Out

2) Other Sources/Uses a) Sources

b) Uses

3) Contributions

8900-8929

7600-7629

8930-8979

7630-7699

8980-8999

0.00

1,336,000.00

0.00

0.00

0.00

0.00	0.0%

336,000.00	-74.9%

0.00	0.0%

0.00	0.0%

0.00	0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES	(1,336,000.00)	(336,000.00)	-74.9%

California Dept of Education
SACS Financial Reporting Software - 2021.1.0
File: fund-d (Rev 03/27/2018)	Page 1	Printed: 6/9/2021 5:15 PM

Clovis Unified Fresno County

July 1 Budget Capital Facilities Fund
Expenditures by Function

10 62117 0000000 Form 25

2020-21 Description	Function Codes	Object Codes      Estimated Actuals

2021-22 Budget

Percent Difference

E. NET INCREASE (DECREASE) IN FUND

BALANCE (C + D4)	(1,049,449.84)	0.00	-100.0%

F. FUND BALANCE, RESERVES

1) Beginning Fund Balance

a) As of July 1 - Unaudited

b) Audit Adjustments

9791	18,058,603.93

9793	0.00

17,009,154.09	-5.8%

0.00	0.0%

c) As of July 1 - Audited (F1a + F1b)	18,058,603.93	17,009,154.09	-5.8%

d) Other Restatements

e) Adjusted Beginning Balance (F1c + F1d)

2) Ending Balance, June 30 (E + F1e) Components of Ending Fund Balance a) Nonspendable
Revolving Cash

Stores

Prepaid Items

All Others

b) Restricted

c) Committed

Stabilization Arrangements

Other Commitments (by Resource/Object)

d) Assigned

Other Assignments (by Resource/Object)

e) Unassigned/Unappropriated Reserve for Economic Uncertainties

Unassigned/Unappropriated Amount

9795	0.00

18,058,603.93

17,009,154.09

9711	0.00

9712	0.00

9713	0.00

9719	0.00

9740	17,009,154.09

9750	0.00

9760	0.00

9780	0.00

9789	0.00

9790	0.00

0.00	0.0%

17,009,154.09	-5.8%

17,009,154.09	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

17,009,154.09	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

California Dept of Education
SACS Financial Reporting Software - 2021.1.0
File: fund-d (Rev 03/27/2018)	Page 2	Printed: 6/9/2021 5:15 PM

Clovis Unified Fresno County

July 1 Budget Capital Facilities Fund
Exhibit: Restricted Balance Detail

10 62117 0000000 Form 25

Resource

9010

Description

Other Restricted Local

2020-21 Estimated Actuals

17,009,154.09

2021-22 Budget

17,009,154.09

Total, Restricted Balance	17,009,154.09	17,009,154.09

California Dept of Education
SACS Financial Reporting Software - 2021.1.0
File: fund-d (Rev 04/17/2019)	Page 1	Printed: 6/9/2021 5:15 PM

Clovis Unified Fresno County

July 1 Budget
County School Facilities Fund Expenditures by Object

10 62117 0000000 Form 35

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

A. REVENUES

1) LCFF Sources

2) Federal Revenue

3) Other State Revenue

4) Other Local Revenue

8010-8099

8100-8299

8300-8599

8600-8799

0.00

0.00

5,933,314.00

0.00

0.00	0.0%

0.00	0.0%

0.00	-100.0%

0.00	0.0%

5) TOTAL, REVENUES	5,933,314.00	0.00	-100.0%

B. EXPENDITURES

1) Certificated Salaries

2) Classified Salaries

3) Employee Benefits

4) Books and Supplies

5) Services and Other Operating Expenditures

6) Capital Outlay

7) Other Outgo (excluding Transfers of Indirect Costs)

8) Other Outgo - Transfers of Indirect Costs

1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

6000-6999

7100-7299, 7400-7499

7300-7399

0.00

0.00

0.00

951,157.48

0.00

11,003,092.86

0.00

0.00

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	-100.0%

0.00	0.0%

0.00	-100.0%

0.00	0.0%

0.00	0.0%

9) TOTAL, EXPENDITURES

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER
FINANCING SOURCES AND USES (A5 - B9)

11,954,250.34

(6,020,936.34)

0.00	-100.0%

0.00	-100.0%

D. OTHER FINANCING SOURCES/USES

1) Interfund Transfers a) Transfers In

b) Transfers Out

2) Other Sources/Uses a) Sources

b) Uses

3) Contributions

8900-8929

7600-7629

8930-8979

7630-7699

8980-8999

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES	0.00	0.00	0.0%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-d (Rev 04/23/2021)	Page 1	Printed: 6/9/2021 5:16 PM

Clovis Unified Fresno County

July 1 Budget
County School Facilities Fund Expenditures by Object

10 62117 0000000 Form 35

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

29,737,680.46
29,737,680.46

0.00	0.00	0.0%

E. NET INCREASE (DECREASE) IN FUND

BALANCE (C + D4)	(6,020,936.34)	0.00	-100.0%

F. FUND BALANCE, RESERVES

1) Beginning Fund Balance a) As of July 1 - Unaudited

b) Audit Adjustments

c) As of July 1 - Audited (F1a + F1b)

d) Other Restatements

e) Adjusted Beginning Balance (F1c + F1d)

2) Ending Balance, June 30 (E + F1e) Components of Ending Fund Balance a) Nonspendable
Revolving Cash

Stores

Prepaid Items

All Others

b) Restricted

c) Committed

Stabilization Arrangements

Other Commitments

d) Assigned

Other Assignments

Future Modernization

Future Modernization

e) Unassigned/Unappropriated Reserve for Economic Uncertainties

Unassigned/Unappropriated Amount

9791

9793

9795

9711

9712

9713

9719

9740

9750

9760

9780

0000	9780

0000	9780

9789

9790

35,758,616.80

0.00

35,758,616.80

0.00

35,758,616.80

29,737,680.46

0.00

0.00

0.00

0.00

0.00

0.00

0.00

29,737,680.46

0.00

29,737,680.46	-16.8%

0.00	0.0%

29,737,680.46	-16.8%

0.00	0.0%

29,737,680.46	-16.8%

29,737,680.46	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

29,737,680.46	0.0%

0.00	0.0%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-d (Rev 04/23/2021)	Page 2	Printed: 6/9/2021 5:16 PM

Clovis Unified Fresno County

July 1 Budget
County School Facilities Fund Expenditures by Object

10 62117 0000000 Form 35

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

G. ASSETS 1) Cash
a) in County Treasury

1) Fair Value Adjustment to Cash in County Treasury

b) in Banks

c) in Revolving Cash Account

d) with Fiscal Agent/Trustee

e) Collections Awaiting Deposit

2) Investments

3) Accounts Receivable

4) Due from Grantor Government

5) Due from Other Funds

6) Stores

7) Prepaid Expenditures

8) Other Current Assets

9110	0.00

9111	0.00

9120	0.00

9130	0.00

9135	0.00

9140	0.00

9150	0.00

9200	0.00

9290	0.00

9310	0.00

9320	0.00

9330	0.00

9340	0.00

9) TOTAL, ASSETS	0.00

H. DEFERRED OUTFLOWS OF RESOURCES

1) Deferred Outflows of Resources	9490	0.00

2) TOTAL, DEFERRED OUTFLOWS	0.00

I. LIABILITIES

1) Accounts Payable

2) Due to Grantor Governments

3) Due to Other Funds

4) Current Loans

5) Unearned Revenue

9500	0.00

9590	0.00

9610	0.00

9640	0.00

9650	0.00

6) TOTAL, LIABILITIES	0.00

J. DEFERRED INFLOWS OF RESOURCES

1) Deferred Inflows of Resources	9690	0.00

2) TOTAL, DEFERRED INFLOWS	0.00

K. FUND EQUITY

Ending Fund Balance, June 30

(G9 + H2) - (I6 + J2)	0.00

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-d (Rev 04/23/2021)	Page 3	Printed: 6/9/2021 5:16 PM

Clovis Unified Fresno County

July 1 Budget
County School Facilities Fund Expenditures by Object

10 62117 0000000 Form 35

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

FEDERAL REVENUE

All Other Federal Revenue	8290	0.00	0.00	0.0%

TOTAL, FEDERAL REVENUE	0.00	0.00	0.0%

OTHER STATE REVENUE

School Facilities Apportionments

Pass-Through Revenues from State Sources

All Other State Revenue

8545	5,933,314.00

8587	0.00

8590	0.00

0.00	-100.0%

0.00	0.0%

0.00	0.0%

TOTAL, OTHER STATE REVENUE	5,933,314.00	0.00	-100.0%

OTHER LOCAL REVENUE

Sales

Sale of Equipment/Supplies

Leases and Rentals

Interest

Net Increase (Decrease) in the Fair Value of Investments

8631	0.00	0.00	0.0%

8650	0.00	0.00	0.0%

8660	0.00	0.00	0.0%

8662	0.00	0.00	0.0%

Other Local Revenue

All Other Local Revenue

All Other Transfers In from All Others

8699	0.00	0.00	0.0%

8799	0.00	0.00	0.0%

TOTAL, OTHER LOCAL REVENUE

TOTAL, REVENUES

0.00

5,933,314.00

0.00	0.0%

0.00	-100.0%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-d (Rev 04/23/2021)	Page 4	Printed: 6/9/2021 5:16 PM

Clovis Unified Fresno County

July 1 Budget
County School Facilities Fund Expenditures by Object

10 62117 0000000 Form 35

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

CLASSIFIED SALARIES

Classified Support Salaries

Classified Supervisors' and Administrators' Salaries

Clerical, Technical and Office Salaries

Other Classified Salaries

2200	0.00	0.00	0.0%

2300	0.00	0.00	0.0%

2400	0.00	0.00	0.0%

2900	0.00	0.00	0.0%

TOTAL, CLASSIFIED SALARIES	0.00	0.00	0.0%

EMPLOYEE BENEFITS

STRS

PERS

OASDI/Medicare/Alternative

Health and Welfare Benefits

Unemployment Insurance

Workers' Compensation

OPEB, Allocated

OPEB, Active Employees

Other Employee Benefits

3101-3102

3201-3202

3301-3302

3401-3402

3501-3502

3601-3602

3701-3702

3751-3752

3901-3902

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

TOTAL, EMPLOYEE BENEFITS	0.00	0.00	0.0%

BOOKS AND SUPPLIES

Books and Other Reference Materials

Materials and Supplies

Noncapitalized Equipment

4200	0.00

4300	540,045.41

4400	411,112.07

0.00	0.0%

0.00	-100.0%

0.00	-100.0%

TOTAL, BOOKS AND SUPPLIES	951,157.48	0.00	-100.0%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-d (Rev 04/23/2021)	Page 5	Printed: 6/9/2021 5:16 PM

Clovis Unified Fresno County

July 1 Budget
County School Facilities Fund Expenditures by Object

10 62117 0000000 Form 35

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

SERVICES AND OTHER OPERATING EXPENDITURES

Subagreements for Services

Travel and Conferences

Insurance

Operations and Housekeeping Services

Rentals, Leases, Repairs, and Noncapitalized Improvements

Transfers of Direct Costs

Transfers of Direct Costs - Interfund

Professional/Consulting Services and Operating Expenditures

Communications

5100

5200

5400-5450

5500

5600

5710

5750

5800

5900

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES	0.00	0.00	0.0%

CAPITAL OUTLAY

Land

Land Improvements

Buildings and Improvements of Buildings

Books and Media for New School Libraries or Major Expansion of School Libraries

Equipment

Equipment Replacement

Lease Assets

6100	4,831.46

6170	0.00

6200	10,998,261.40

6300	0.00

6400	0.00

6500	0.00

6600	0.00

0.00	-100.0%

0.00	0.0%

0.00	-100.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

TOTAL, CAPITAL OUTLAY	11,003,092.86	0.00	-100.0%

OTHER OUTGO (excluding Transfers of Indirect Costs)

Other Transfers Out

Transfers of Pass-Through Revenues To Districts or Charter Schools

To County Offices

To JPAs

All Other Transfers Out to All Others

7211	0.00	0.00	0.0%

7212	0.00	0.00	0.0%

7213	0.00	0.00	0.0%

7299	0.00	0.00	0.0%

Debt Service

Debt Service - Interest

Other Debt Service - Principal

7438	0.00	0.00	0.0%

7439	0.00	0.00	0.0%

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs)

TOTAL, EXPENDITURES

0.00

11,954,250.34

0.00	0.0%

0.00	-100.0%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-d (Rev 04/23/2021)	Page 6	Printed: 6/9/2021 5:16 PM

Clovis Unified Fresno County

July 1 Budget
County School Facilities Fund Expenditures by Object

10 62117 0000000 Form 35

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN

To: State School Building Fund/ County School Facilities Fund From: All Other Funds

Other Authorized Interfund Transfers In

8913	0.00	0.00	0.0%

8919	0.00	0.00	0.0%

(a) TOTAL, INTERFUND TRANSFERS IN	0.00	0.00	0.0%

INTERFUND TRANSFERS OUT

To: State School Building Fund/ County School Facilities Fund

Other Authorized Interfund Transfers Out

7613	0.00	0.00	0.0%

7619	0.00	0.00	0.0%

(b) TOTAL, INTERFUND TRANSFERS OUT	0.00	0.00	0.0%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-d (Rev 04/23/2021)	Page 7	Printed: 6/9/2021 5:16 PM

Clovis Unified Fresno County

July 1 Budget
County School Facilities Fund Expenditures by Object

10 62117 0000000 Form 35

Description

OTHER SOURCES/USES

2020-21 Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

SOURCES

Proceeds

Proceeds from Disposal of Capital Assets

Other Sources

Transfers from Funds of Lapsed/Reorganized LEAs

Long-Term Debt Proceeds

Proceeds from Certificates of Participation

Proceeds from Leases

Proceeds from Lease Revenue Bonds

All Other Financing Sources

8953	0.00	0.00	0.0%

8965	0.00	0.00	0.0%

8971	0.00	0.00	0.0%

8972	0.00	0.00	0.0%

8973	0.00	0.00	0.0%

8979	0.00	0.00	0.0%

(c) TOTAL, SOURCES	0.00	0.00	0.0%

USES

Transfers of Funds from

Lapsed/Reorganized LEAs	7651	0.00	0.00	0.0%

(d) TOTAL, USES	0.00	0.00	0.0%

CONTRIBUTIONS

Contributions from Unrestricted Revenues

Contributions from Restricted Revenues

8980	0.00	0.00	0.0%

8990	0.00	0.00	0.0%

(e) TOTAL, CONTRIBUTIONS

TOTAL, OTHER FINANCING SOURCES/USES

(a - b + c - d + e)

0.00	0.00	0.0%

0.00	0.00	0.0%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-d (Rev 04/23/2021)	Page 8	Printed: 6/9/2021 5:16 PM

Clovis Unified Fresno County

July 1 Budget
County School Facilities Fund Expenditures by Function

10 62117 0000000 Form 35

2020-21 Description	Function Codes	Object Codes      Estimated Actuals

2021-22 Budget

Percent Difference

A. REVENUES

1) LCFF Sources

2) Federal Revenue

3) Other State Revenue

4) Other Local Revenue

8010-8099

8100-8299

8300-8599

8600-8799

0.00

0.00

5,933,314.00

0.00

0.00	0.0%

0.00	0.0%

0.00	-100.0%

0.00	0.0%

5) TOTAL, REVENUES	5,933,314.00	0.00	-100.0%

B. EXPENDITURES (Objects 1000-7999)

1) Instruction

2) Instruction - Related Services

3) Pupil Services

4) Ancillary Services

5) Community Services

6) Enterprise

7) General Administration

8) Plant Services

9) Other Outgo

1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

6000-6999

7000-7999

8000-8999

9000-9999

Except 7600-7699

0.00

0.00

0.00

0.00

0.00

0.00

0.00

11,954,250.34

0.00

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	-100.0%

0.00	0.0%

10) TOTAL, EXPENDITURES

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER
FINANCING SOURCES AND USES (A5 - B10)

11,954,250.34

(6,020,936.34)

0.00	-100.0%

0.00	-100.0%

D. OTHER FINANCING SOURCES/USES

1) Interfund Transfers a) Transfers In

b) Transfers Out

2) Other Sources/Uses a) Sources

b) Uses

3) Contributions

8900-8929

7600-7629

8930-8979

7630-7699

8980-8999

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES	0.00	0.00	0.0%

California Dept of Education
SACS Financial Reporting Software - 2021.1.0
File: fund-d (Rev 03/27/2018)	Page 1	Printed: 6/9/2021 5:16 PM

Clovis Unified Fresno County

July 1 Budget
County School Facilities Fund Expenditures by Function

10 62117 0000000 Form 35

2020-21 Description	Function Codes	Object Codes      Estimated Actuals

2021-22 Budget

Percent Difference

29,737,680.46
29,737,680.46

0.00	0.00	0.0%

E. NET INCREASE (DECREASE) IN FUND

BALANCE (C + D4)	(6,020,936.34)	0.00	-100.0%

F. FUND BALANCE, RESERVES

1) Beginning Fund Balance

a) As of July 1 - Unaudited

b) Audit Adjustments

9791	35,758,616.80

9793	0.00

29,737,680.46	-16.8%

0.00	0.0%

c) As of July 1 - Audited (F1a + F1b)	35,758,616.80	29,737,680.46	-16.8%

d) Other Restatements	9795	0.00	0.00	0.0%

e) Adjusted Beginning Balance (F1c + F1d)

2) Ending Balance, June 30 (E + F1e) Components of Ending Fund Balance a) Nonspendable
Revolving Cash

Stores

Prepaid Items

All Others

b) Restricted

c) Committed

Stabilization Arrangements

Other Commitments (by Resource/Object)

d) Assigned

Other Assignments (by Resource/Object)

Future Modernization Future Modernization

e) Unassigned/Unappropriated

Reserve for Economic Uncertainties

9711

9712

9713

9719

9740

9750

9760

9780 0000	9780 0000	9780

9789

35,758,616.80

29,737,680.46

0.00

0.00

0.00

0.00

0.00

0.00

0.00

29,737,680.46

29,737,680.46	-16.8%

29,737,680.46	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

29,737,680.46	0.0%

Unassigned/Unappropriated Amount	9790	0.00	0.00	0.0%

California Dept of Education
SACS Financial Reporting Software - 2021.1.0
File: fund-d (Rev 03/27/2018)	Page 2	Printed: 6/9/2021 5:16 PM

Clovis Unified Fresno County

July 1 Budget
County School Facilities Fund Exhibit: Restricted Balance Detail

10 62117 0000000 Form 35

2020-21

Resource	Description	Estimated Actuals

2021-22

Budget

Total, Restricted Balance	0.00	0.00

California Dept of Education
SACS Financial Reporting Software - 2021.1.0
File: fund-d (Rev 04/17/2019)	Page 1	Printed: 6/9/2021 5:16 PM

Clovis Unified Fresno County

July 1 Budget
Special Reserve Fund for Capital Outlay Projects Expenditures by Object

10 62117 0000000 Form 40

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

A. REVENUES

1) LCFF Sources

2) Federal Revenue

3) Other State Revenue

4) Other Local Revenue

8010-8099

8100-8299

8300-8599

8600-8799

0.00

0.00

0.00

32,000.00

0.00	0.0%

0.00	0.0%

0.00	0.0%

26,100.00	-18.4%

5) TOTAL, REVENUES	32,000.00	26,100.00	-18.4%

B. EXPENDITURES

1) Certificated Salaries

2) Classified Salaries

3) Employee Benefits

4) Books and Supplies

5) Services and Other Operating Expenditures

6) Capital Outlay

7) Other Outgo (excluding Transfers of Indirect Costs)

8) Other Outgo - Transfers of Indirect Costs

1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

6000-6999

7100-7299, 7400-7499

7300-7399

0.00

226,630.44

91,918.10

25,000.00

291,000.00

290,871.00

0.00

0.00

0.00

0.00

0.00

0.00

776,100.00

0.00

0.00

0.00

0.0%

-100.0%

-100.0%

-100.0%

166.7%

-100.0%

0.0%

0.0%

9) TOTAL, EXPENDITURES

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER
FINANCING SOURCES AND USES (A5 - B9)

925,419.54

(893,419.54)

776,100.00	-16.1%

(750,000.00)	-16.1%

D. OTHER FINANCING SOURCES/USES

1) Interfund Transfers a) Transfers In

b) Transfers Out

2) Other Sources/Uses a) Sources

b) Uses

3) Contributions

8900-8929

7600-7629

8930-8979

7630-7699

8980-8999

804,679.14

0.00

0.00

0.00

0.00

950,000.00	18.1%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES	804,679.14	950,000.00	18.1%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-d (Rev 04/23/2021)	Page 1	Printed: 6/9/2021 5:16 PM

Clovis Unified Fresno County

July 1 Budget
Special Reserve Fund for Capital Outlay Projects Expenditures by Object

10 62117 0000000 Form 40

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

E. NET INCREASE (DECREASE) IN FUND

BALANCE (C + D4)	(88,740.40)	200,000.00	-325.4%

F. FUND BALANCE, RESERVES

1) Beginning Fund Balance a) As of July 1 - Unaudited

b) Audit Adjustments

c) As of July 1 - Audited (F1a + F1b)

d) Other Restatements

e) Adjusted Beginning Balance (F1c + F1d)

2) Ending Balance, June 30 (E + F1e) Components of Ending Fund Balance a) Nonspendable
Revolving Cash

Stores

Prepaid Items

All Others

b) Restricted

c) Committed

Stabilization Arrangements

Other Commitments

d) Assigned

Other Assignments

e) Unassigned/Unappropriated Reserve for Economic Uncertainties

Unassigned/Unappropriated Amount

9791	2,939,150.82

9793	0.00

2,939,150.82

9795	0.00

2,939,150.82

2,850,410.42

9711	0.00

9712	0.00

9713	0.00

9719	0.00

9740	2,850,410.42

9750	0.00

9760	0.00

9780	0.00

9789	0.00

9790	0.00

2,850,410.42	-3.0%

0.00	0.0%

2,850,410.42	-3.0%

0.00	0.0%

2,850,410.42	-3.0%

3,050,410.42	7.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

3,050,410.42	7.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-d (Rev 04/23/2021)	Page 2	Printed: 6/9/2021 5:16 PM

Clovis Unified Fresno County

July 1 Budget
Special Reserve Fund for Capital Outlay Projects Expenditures by Object

10 62117 0000000 Form 40

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

G. ASSETS 1) Cash
a) in County Treasury

1) Fair Value Adjustment to Cash in County Treasury

b) in Banks

c) in Revolving Cash Account

d) with Fiscal Agent/Trustee

e) Collections Awaiting Deposit

2) Investments

3) Accounts Receivable

4) Due from Grantor Government

5) Due from Other Funds

6) Stores

7) Prepaid Expenditures

8) Other Current Assets

9110	0.00

9111	0.00

9120	0.00

9130	0.00

9135	0.00

9140	0.00

9150	0.00

9200	0.00

9290	0.00

9310	0.00

9320	0.00

9330	0.00

9340	0.00

9) TOTAL, ASSETS	0.00

H. DEFERRED OUTFLOWS OF RESOURCES

1) Deferred Outflows of Resources	9490	0.00

2) TOTAL, DEFERRED OUTFLOWS	0.00

I. LIABILITIES

1) Accounts Payable

2) Due to Grantor Governments

3) Due to Other Funds

4) Current Loans

5) Unearned Revenue

9500	0.00

9590	0.00

9610	0.00

9640	0.00

9650	0.00

6) TOTAL, LIABILITIES	0.00

J. DEFERRED INFLOWS OF RESOURCES

1) Deferred Inflows of Resources	9690	0.00

2) TOTAL, DEFERRED INFLOWS	0.00

K. FUND EQUITY

Ending Fund Balance, June 30

(G9 + H2) - (I6 + J2)	0.00

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-d (Rev 04/23/2021)	Page 3	Printed: 6/9/2021 5:16 PM

Clovis Unified Fresno County

July 1 Budget
Special Reserve Fund for Capital Outlay Projects Expenditures by Object

10 62117 0000000 Form 40

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

FEDERAL REVENUE

FEMA

All Other Federal Revenue

8281	0.00	0.00	0.0%

8290	0.00	0.00	0.0%

TOTAL, FEDERAL REVENUE	0.00	0.00	0.0%

OTHER STATE REVENUE

Pass-Through Revenues from

State Sources	8587	0.00	0.00	0.0%

California Clean Energy Jobs Act

All Other State Revenue

6230	8590

All Other	8590

0.00	0.00	0.0%

0.00	0.00	0.0%

TOTAL, OTHER STATE REVENUE	0.00	0.00	0.0%

OTHER LOCAL REVENUE

Other Local Revenue

Community Redevelopment Funds Not Subject to LCFF Deduction

Sales

Sale of Equipment/Supplies

Leases and Rentals

Interest

Net Increase (Decrease) in the Fair Value of Investments

8625	0.00

8631	0.00

8650	20,000.00

8660	12,000.00

8662	0.00

0.00	0.0%

0.00	0.0%

20,000.00	0.0%

6,100.00	-49.2%

0.00	0.0%

Other Local Revenue

All Other Local Revenue

All Other Transfers In from All Others

8699	0.00	0.00	0.0%

8799	0.00	0.00	0.0%

TOTAL, OTHER LOCAL REVENUE

TOTAL, REVENUES

32,000.00

32,000.00

26,100.00	-18.4%

26,100.00	-18.4%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-d (Rev 04/23/2021)	Page 4	Printed: 6/9/2021 5:16 PM

Clovis Unified Fresno County

July 1 Budget
Special Reserve Fund for Capital Outlay Projects Expenditures by Object

10 62117 0000000 Form 40

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

CLASSIFIED SALARIES

Classified Support Salaries

Classified Supervisors' and Administrators' Salaries

Clerical, Technical and Office Salaries

Other Classified Salaries

2200	0.00

2300	226,630.44

2400	0.00

2900	0.00

0.00	0.0%

0.00	-100.0%

0.00	0.0%

0.00	0.0%

TOTAL, CLASSIFIED SALARIES	226,630.44	0.00	-100.0%

EMPLOYEE BENEFITS

STRS

PERS

OASDI/Medicare/Alternative

Health and Welfare Benefits

Unemployment Insurance

Workers' Compensation

OPEB, Allocated

OPEB, Active Employees

Other Employee Benefits

3101-3102

3201-3202

3301-3302

3401-3402

3501-3502

3601-3602

3701-3702

3751-3752

3901-3902

21,058.95

19,920.53

9,252.68

28,768.00

113.32

2,719.57

9,178.53

0.00

906.52

0.00	-100.0%

0.00	-100.0%

0.00	-100.0%

0.00	-100.0%

0.00	-100.0%

0.00	-100.0%

0.00	-100.0%

0.00	0.0%

0.00	-100.0%

TOTAL, EMPLOYEE BENEFITS	91,918.10	0.00	-100.0%

BOOKS AND SUPPLIES

Books and Other Reference Materials

Materials and Supplies

Noncapitalized Equipment

4200	0.00

4300	25,000.00

4400	0.00

0.00	0.0%

0.00	-100.0%

0.00	0.0%

TOTAL, BOOKS AND SUPPLIES	25,000.00	0.00	-100.0%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-d (Rev 04/23/2021)	Page 5	Printed: 6/9/2021 5:16 PM

Clovis Unified Fresno County

July 1 Budget
Special Reserve Fund for Capital Outlay Projects Expenditures by Object

10 62117 0000000 Form 40

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

SERVICES AND OTHER OPERATING EXPENDITURES

Subagreements for Services

Travel and Conferences

Insurance

Operations and Housekeeping Services

Rentals, Leases, Repairs, and Noncapitalized Improvements

Transfers of Direct Costs

Transfers of Direct Costs - Interfund

Professional/Consulting Services and Operating Expenditures

Communications

5100

5200

5400-5450

5500

5600

5710

5750

5800

5900

0.00

0.00

0.00

0.00

291,000.00

0.00

0.00

0.00

0.00

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

776,100.00	166.7%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES	291,000.00	776,100.00	166.7%

CAPITAL OUTLAY

Land

Land Improvements

Buildings and Improvements of Buildings

Books and Media for New School Libraries or Major Expansion of School Libraries

Equipment

Equipment Replacement

Lease Assets

6100	0.00

6170	0.00

6200	290,871.00

6300	0.00

6400	0.00

6500	0.00

6600	0.00

0.00	0.0%

0.00	0.0%

0.00	-100.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

TOTAL, CAPITAL OUTLAY	290,871.00	0.00	-100.0%

OTHER OUTGO (excluding Transfers of Indirect Costs)

Other Transfers Out

Transfers of Pass-Through Revenues To Districts or Charter Schools

To County Offices

To JPAs

All Other Transfers Out to All Others

7211	0.00	0.00	0.0%

7212	0.00	0.00	0.0%

7213	0.00	0.00	0.0%

7299	0.00	0.00	0.0%

Debt Service

Debt Service - Interest

Other Debt Service - Principal

7438	0.00	0.00	0.0%

7439	0.00	0.00	0.0%

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs)

TOTAL, EXPENDITURES

0.00

925,419.54

0.00	0.0%

776,100.00	-16.1%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-d (Rev 04/23/2021)	Page 6	Printed: 6/9/2021 5:16 PM

Clovis Unified Fresno County

July 1 Budget
Special Reserve Fund for Capital Outlay Projects Expenditures by Object

10 62117 0000000 Form 40

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN

From: General Fund/CSSF

Other Authorized Interfund Transfers In

8912	0.00

8919	804,679.14

950,000.00

0.00

New

-100.0%

(a) TOTAL, INTERFUND TRANSFERS IN	804,679.14	950,000.00	18.1%

INTERFUND TRANSFERS OUT

To: General Fund/CSSF

To: State School Building Fund/ County School Facilities Fund

Other Authorized Interfund Transfers Out

7612	0.00	0.00	0.0%

7613	0.00	0.00	0.0%

7619	0.00	0.00	0.0%

(b) TOTAL, INTERFUND TRANSFERS OUT	0.00	0.00	0.0%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-d (Rev 04/23/2021)	Page 7	Printed: 6/9/2021 5:16 PM

Clovis Unified Fresno County

July 1 Budget
Special Reserve Fund for Capital Outlay Projects Expenditures by Object

10 62117 0000000 Form 40

Description

OTHER SOURCES/USES

2020-21 Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

SOURCES

Proceeds

Proceeds from Disposal of Capital Assets

Other Sources

Transfers from Funds of Lapsed/Reorganized LEAs

Long-Term Debt Proceeds

Proceeds from Certificates of Participation

Proceeds from Leases

Proceeds from Lease Revenue Bonds

All Other Financing Sources

8953	0.00	0.00	0.0%

8965	0.00	0.00	0.0%

8971	0.00	0.00	0.0%

8972	0.00	0.00	0.0%

8973	0.00	0.00	0.0%

8979	0.00	0.00	0.0%

(c) TOTAL, SOURCES	0.00	0.00	0.0%

USES

Transfers of Funds from Lapsed/Reorganized LEAs

All Other Financing Uses

7651	0.00	0.00	0.0%

7699	0.00	0.00	0.0%

(d) TOTAL, USES	0.00	0.00	0.0%

CONTRIBUTIONS

Contributions from Unrestricted Revenues

Contributions from Restricted Revenues

8980	0.00	0.00	0.0%

8990	0.00	0.00	0.0%

(e) TOTAL, CONTRIBUTIONS

TOTAL, OTHER FINANCING SOURCES/USES

(a - b + c - d + e)

0.00

804,679.14

0.00	0.0%

950,000.00	18.1%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-d (Rev 04/23/2021)	Page 8	Printed: 6/9/2021 5:16 PM

Clovis Unified Fresno County

July 1 Budget
Special Reserve Fund for Capital Outlay Projects Expenditures by Function

10 62117 0000000 Form 40

2020-21 Description	Function Codes	Object Codes      Estimated Actuals

2021-22 Budget

Percent Difference

A. REVENUES

1) LCFF Sources

2) Federal Revenue

3) Other State Revenue

4) Other Local Revenue

8010-8099

8100-8299

8300-8599

8600-8799

0.00

0.00

0.00

32,000.00

0.00	0.0%

0.00	0.0%

0.00	0.0%

26,100.00	-18.4%

5) TOTAL, REVENUES	32,000.00	26,100.00	-18.4%

B. EXPENDITURES (Objects 1000-7999)

1) Instruction

2) Instruction - Related Services

3) Pupil Services

4) Ancillary Services

5) Community Services

6) Enterprise

7) General Administration

8) Plant Services

9) Other Outgo

1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

6000-6999

7000-7999

8000-8999

9000-9999

Except 7600-7699

0.00

0.00

0.00

0.00

0.00

0.00

0.00

925,419.54

0.00

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

776,100.00	-16.1%

0.00	0.0%

10) TOTAL, EXPENDITURES

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER
FINANCING SOURCES AND USES (A5 - B10)

925,419.54

(893,419.54)

776,100.00	-16.1%

(750,000.00)	-16.1%

D. OTHER FINANCING SOURCES/USES

1) Interfund Transfers a) Transfers In

b) Transfers Out

2) Other Sources/Uses a) Sources

b) Uses

3) Contributions

8900-8929

7600-7629

8930-8979

7630-7699

8980-8999

804,679.14

0.00

0.00

0.00

0.00

950,000.00	18.1%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES	804,679.14	950,000.00	18.1%

California Dept of Education
SACS Financial Reporting Software - 2021.1.0
File: fund-d (Rev 03/27/2018)	Page 1	Printed: 6/9/2021 5:16 PM

Clovis Unified Fresno County

July 1 Budget
Special Reserve Fund for Capital Outlay Projects Expenditures by Function

10 62117 0000000 Form 40

2020-21 Description	Function Codes	Object Codes      Estimated Actuals

2021-22 Budget

Percent Difference

E. NET INCREASE (DECREASE) IN FUND

BALANCE (C + D4)	(88,740.40)	200,000.00	-325.4%

F. FUND BALANCE, RESERVES

1) Beginning Fund Balance

a) As of July 1 - Unaudited

b) Audit Adjustments

9791	2,939,150.82

9793	0.00

2,850,410.42	-3.0%

0.00	0.0%

c) As of July 1 - Audited (F1a + F1b)	2,939,150.82	2,850,410.42	-3.0%

d) Other Restatements

e) Adjusted Beginning Balance (F1c + F1d)

2) Ending Balance, June 30 (E + F1e) Components of Ending Fund Balance a) Nonspendable
Revolving Cash

Stores

Prepaid Items

All Others

b) Restricted

c) Committed

Stabilization Arrangements

Other Commitments (by Resource/Object)

d) Assigned

Other Assignments (by Resource/Object)

e) Unassigned/Unappropriated Reserve for Economic Uncertainties

Unassigned/Unappropriated Amount

9795	0.00

2,939,150.82

2,850,410.42

9711	0.00

9712	0.00

9713	0.00

9719	0.00

9740	2,850,410.42

9750	0.00

9760	0.00

9780	0.00

9789	0.00

9790	0.00

0.00	0.0%

2,850,410.42	-3.0%

3,050,410.42	7.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

3,050,410.42	7.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

California Dept of Education
SACS Financial Reporting Software - 2021.1.0
File: fund-d (Rev 03/27/2018)	Page 2	Printed: 6/9/2021 5:16 PM

Clovis Unified Fresno County

July 1 Budget
Special Reserve Fund for Capital Outlay Projects Exhibit: Restricted Balance Detail

10 62117 0000000 Form 40

Resource

9010

Description

Other Restricted Local

2020-21 Estimated Actuals

2,850,410.42

2021-22 Budget

3,050,410.42

Total, Restricted Balance	2,850,410.42	3,050,410.42

California Dept of Education
SACS Financial Reporting Software - 2021.1.0
File: fund-d (Rev 04/17/2019)	Page 1	Printed: 6/9/2021 5:16 PM

Clovis Unified Fresno County

July 1 Budget
Bond Interest and Redemption Fund Expenditures by Object

10 62117 0000000 Form 51

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

A. REVENUES

1) LCFF Sources

2) Federal Revenue

3) Other State Revenue

4) Other Local Revenue

8010-8099

8100-8299

8300-8599

8600-8799

0.00

0.00

315,000.00

44,677,617.00

0.00	0.0%

0.00	0.0%

315,000.00	0.0%

47,628,880.00	6.6%

5) TOTAL, REVENUES	44,992,617.00	47,943,880.00	6.6%

B. EXPENDITURES

1) Certificated Salaries

2) Classified Salaries

3) Employee Benefits

4) Books and Supplies

5) Services and Other Operating Expenditures

6) Capital Outlay

7) Other Outgo (excluding Transfers of Indirect Costs)

8) Other Outgo - Transfers of Indirect Costs

1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

6000-6999

7100-7299, 7400-7499

7300-7399

0.00

0.00

0.00

0.00

0.00

0.00

44,992,617.00

0.00

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

47,943,880.00	6.6%

0.00	0.0%

9) TOTAL, EXPENDITURES

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER
FINANCING SOURCES AND USES (A5 - B9)

44,992,617.00

0.00

47,943,880.00	6.6%

0.00	0.0%

D. OTHER FINANCING SOURCES/USES

1) Interfund Transfers a) Transfers In

b) Transfers Out

2) Other Sources/Uses a) Sources

b) Uses

3) Contributions

8900-8929

7600-7629

8930-8979

7630-7699

8980-8999

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES	0.00	0.00	0.0%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-d (Rev 04/23/2021)	Page 1	Printed: 6/9/2021 5:16 PM

Clovis Unified Fresno County

July 1 Budget
Bond Interest and Redemption Fund Expenditures by Object

10 62117 0000000 Form 51

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

47,524,715.33
47,524,715.33

0.00	0.00	0.0%

E. NET INCREASE (DECREASE) IN FUND

BALANCE (C + D4)	0.00	0.00	0.0%

F. FUND BALANCE, RESERVES

1) Beginning Fund Balance a) As of July 1 - Unaudited

b) Audit Adjustments

c) As of July 1 - Audited (F1a + F1b)

d) Other Restatements

e) Adjusted Beginning Balance (F1c + F1d)

2) Ending Balance, June 30 (E + F1e) Components of Ending Fund Balance a) Nonspendable
Revolving Cash

Stores

Prepaid Items

All Others

b) Restricted

c) Committed

Stabilization Arrangements

Other Commitments

d) Assigned

Other Assignments

Bond Interest and Redemption

Bond Interest and Redemption

e) Unassigned/Unappropriated Reserve for Economic Uncertainties

Unassigned/Unappropriated Amount

9791

9793

9795

9711

9712

9713

9719

9740

9750

9760

9780

0000	9780

0000	9780

9789

9790

47,524,715.33

0.00

47,524,715.33

0.00

47,524,715.33

47,524,715.33

0.00

0.00

0.00

0.00

0.00

0.00

0.00

47,524,715.33

0.00

47,524,715.33	0.0%

0.00	0.0%

47,524,715.33	0.0%

0.00	0.0%

47,524,715.33	0.0%

47,524,715.33	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

47,524,715.33	0.0%

0.00	0.0%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-d (Rev 04/23/2021)	Page 2	Printed: 6/9/2021 5:16 PM

Clovis Unified Fresno County

July 1 Budget
Bond Interest and Redemption Fund Expenditures by Object

10 62117 0000000 Form 51

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

G. ASSETS 1) Cash
a) in County Treasury

1) Fair Value Adjustment to Cash in County Treasury

b) in Banks

c) in Revolving Cash Account

d) with Fiscal Agent/Trustee

e) Collections Awaiting Deposit

2) Investments

3) Accounts Receivable

4) Due from Grantor Government

5) Due from Other Funds

6) Stores

7) Prepaid Expenditures

8) Other Current Assets

9110	0.00

9111	0.00

9120	0.00

9130	0.00

9135	0.00

9140	0.00

9150	0.00

9200	0.00

9290	0.00

9310	0.00

9320	0.00

9330	0.00

9340	0.00

9) TOTAL, ASSETS	0.00

H. DEFERRED OUTFLOWS OF RESOURCES

1) Deferred Outflows of Resources	9490	0.00

2) TOTAL, DEFERRED OUTFLOWS	0.00

I. LIABILITIES

1) Accounts Payable

2) Due to Grantor Governments

3) Due to Other Funds

4) Current Loans

5) Unearned Revenue

9500	0.00

9590	0.00

9610	0.00

9640	0.00

9650	0.00

6) TOTAL, LIABILITIES	0.00

J. DEFERRED INFLOWS OF RESOURCES

1) Deferred Inflows of Resources	9690	0.00

2) TOTAL, DEFERRED INFLOWS	0.00

K. FUND EQUITY

Ending Fund Balance, June 30

(G9 + H2) - (I6 + J2)	0.00

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-d (Rev 04/23/2021)	Page 3	Printed: 6/9/2021 5:16 PM

Clovis Unified Fresno County

July 1 Budget
Bond Interest and Redemption Fund Expenditures by Object

10 62117 0000000 Form 51

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

FEDERAL REVENUE

All Other Federal Revenue	8290	0.00	0.00	0.0%

TOTAL, FEDERAL REVENUE	0.00	0.00	0.0%

OTHER STATE REVENUE

Tax Relief Subventions Voted Indebtedness Levies

Homeowners' Exemptions

Other Subventions/In-Lieu

Taxes

8571	315,000.00

8572	0.00

315,000.00	0.0%

0.00	0.0%

TOTAL, OTHER STATE REVENUE	315,000.00	315,000.00	0.0%

OTHER LOCAL REVENUE

Other Local Revenue County and District Taxes
Voted Indebtedness Levies Secured Roll

Unsecured Roll

Prior Years' Taxes

Supplemental Taxes

Penalties and Interest from Delinquent Non-LCFF Taxes

Interest

Net Increase (Decrease) in the Fair Value of Investments

8611	43,017,617.00

8612	800,000.00

8613	60,000.00

8614	500,000.00

8629	0.00

8660	300,000.00

8662	0.00

46,078,880.00	7.1%

800,000.00	0.0%

75,000.00	25.0%

375,000.00	-25.0%

0.00	0.0%

300,000.00	0.0%

0.00	0.0%

Other Local Revenue

All Other Local Revenue

All Other Transfers In from All Others

8699	0.00	0.00	0.0%

8799	0.00	0.00	0.0%

TOTAL, OTHER LOCAL REVENUE

TOTAL, REVENUES

44,677,617.00

44,992,617.00

47,628,880.00	6.6%

47,943,880.00	6.6%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-d (Rev 04/23/2021)	Page 4	Printed: 6/9/2021 5:16 PM

Clovis Unified Fresno County

July 1 Budget
Bond Interest and Redemption Fund Expenditures by Object

10 62117 0000000 Form 51

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

OTHER OUTGO (excluding Transfers of Indirect Costs)

Debt Service

Bond Redemptions

Bond Interest and Other Service Charges

Debt Service - Interest

Other Debt Service - Principal

7433	27,003,532.00

7434	17,989,085.00

7438	0.00

7439	0.00

36,391,927.00	34.8%

11,551,953.00	-35.8%

0.00	0.0%

0.00	0.0%

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs)

TOTAL, EXPENDITURES

44,992,617.00

44,992,617.00

47,943,880.00	6.6%

47,943,880.00	6.6%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-d (Rev 04/23/2021)	Page 5	Printed: 6/9/2021 5:16 PM

Clovis Unified Fresno County

July 1 Budget
Bond Interest and Redemption Fund Expenditures by Object

10 62117 0000000 Form 51

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN

Other Authorized Interfund Transfers In	8919	0.00	0.00	0.0%

(a) TOTAL, INTERFUND TRANSFERS IN	0.00	0.00	0.0%

INTERFUND TRANSFERS OUT

To: General Fund

Other Authorized Interfund Transfers Out

7614	0.00	0.00	0.0%

7619	0.00	0.00	0.0%

(b) TOTAL, INTERFUND TRANSFERS OUT	0.00	0.00	0.0%

OTHER SOURCES/USES

SOURCES

Other Sources

Transfers from Funds of Lapsed/Reorganized LEAs

All Other Financing Sources

8965	0.00	0.00	0.0%

8979	0.00	0.00	0.0%

(c) TOTAL, SOURCES	0.00	0.00	0.0%

USES

Transfers of Funds from Lapsed/Reorganized LEAs

All Other Financing Uses

7651	0.00	0.00	0.0%

7699	0.00	0.00	0.0%

(d) TOTAL, USES	0.00	0.00	0.0%

CONTRIBUTIONS

Contributions from Unrestricted Revenues

Contributions from Restricted Revenues

8980	0.00	0.00	0.0%

8990	0.00	0.00	0.0%

(e) TOTAL, CONTRIBUTIONS

TOTAL, OTHER FINANCING SOURCES/USES

(a - b + c - d + e)

0.00	0.00	0.0%

0.00	0.00	0.0%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-d (Rev 04/23/2021)	Page 6	Printed: 6/9/2021 5:16 PM

Clovis Unified Fresno County

July 1 Budget
Bond Interest and Redemption Fund Expenditures by Function

10 62117 0000000 Form 51

2020-21 Description	Function Codes	Object Codes      Estimated Actuals

2021-22 Budget

Percent Difference

A. REVENUES

1) LCFF Sources

2) Federal Revenue

3) Other State Revenue

4) Other Local Revenue

8010-8099

8100-8299

8300-8599

8600-8799

0.00

0.00

315,000.00

44,677,617.00

0.00	0.0%

0.00	0.0%

315,000.00	0.0%

47,628,880.00	6.6%

5) TOTAL, REVENUES	44,992,617.00	47,943,880.00	6.6%

B. EXPENDITURES (Objects 1000-7999)

1) Instruction

2) Instruction - Related Services

3) Pupil Services

4) Ancillary Services

5) Community Services

6) Enterprise

7) General Administration

8) Plant Services

9) Other Outgo

1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

6000-6999

7000-7999

8000-8999

9000-9999

Except 7600-7699

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

44,992,617.00

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

47,943,880.00	6.6%

10) TOTAL, EXPENDITURES

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER
FINANCING SOURCES AND USES (A5 - B10)

44,992,617.00

0.00

47,943,880.00	6.6%

0.00	0.0%

D. OTHER FINANCING SOURCES/USES

1) Interfund Transfers a) Transfers In

b) Transfers Out

2) Other Sources/Uses a) Sources

b) Uses

3) Contributions

8900-8929

7600-7629

8930-8979

7630-7699

8980-8999

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES	0.00	0.00	0.0%

California Dept of Education
SACS Financial Reporting Software - 2021.1.0
File: fund-d (Rev 03/27/2018)	Page 1	Printed: 6/9/2021 5:16 PM

Clovis Unified Fresno County

July 1 Budget
Bond Interest and Redemption Fund Expenditures by Function

10 62117 0000000 Form 51

2020-21 Description	Function Codes	Object Codes      Estimated Actuals

2021-22 Budget

Percent Difference

47,524,715.33
47,524,715.33

0.00	0.00	0.0%

E. NET INCREASE (DECREASE) IN FUND

BALANCE (C + D4)	0.00	0.00	0.0%

F. FUND BALANCE, RESERVES

1) Beginning Fund Balance

a) As of July 1 - Unaudited

b) Audit Adjustments

9791	47,524,715.33

9793	0.00

47,524,715.33	0.0%

0.00	0.0%

c) As of July 1 - Audited (F1a + F1b)	47,524,715.33	47,524,715.33	0.0%

d) Other Restatements	9795	0.00	0.00	0.0%

e) Adjusted Beginning Balance (F1c + F1d)

2) Ending Balance, June 30 (E + F1e) Components of Ending Fund Balance a) Nonspendable
Revolving Cash

Stores

Prepaid Items

All Others

b) Restricted

c) Committed

Stabilization Arrangements

Other Commitments (by Resource/Object)

d) Assigned

Other Assignments (by Resource/Object)

Bond Interest and Redemption Bond Interest and Redemption

e) Unassigned/Unappropriated

Reserve for Economic Uncertainties

9711

9712

9713

9719

9740

9750

9760

9780 0000	9780 0000	9780

9789

47,524,715.33

47,524,715.33

0.00

0.00

0.00

0.00

0.00

0.00

0.00

47,524,715.33

47,524,715.33	0.0%

47,524,715.33	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

47,524,715.33	0.0%

Unassigned/Unappropriated Amount	9790	0.00	0.00	0.0%

California Dept of Education
SACS Financial Reporting Software - 2021.1.0
File: fund-d (Rev 03/27/2018)	Page 2	Printed: 6/9/2021 5:16 PM

Clovis Unified Fresno County

July 1 Budget
Bond Interest and Redemption Fund Exhibit: Restricted Balance Detail

10 62117 0000000 Form 51

2020-21

Resource	Description	Estimated Actuals

2021-22

Budget

Total, Restricted Balance	0.00	0.00

California Dept of Education
SACS Financial Reporting Software - 2021.1.0
File: fund-d (Rev 04/17/2019)	Page 1	Printed: 6/9/2021 5:16 PM

Clovis Unified Fresno County

July 1 Budget
Debt Service Fund for Blended Component Units Expenditures by Object

10 62117 0000000 Form 52

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

A. REVENUES

1) LCFF Sources

2) Federal Revenue

3) Other State Revenue

4) Other Local Revenue

8010-8099

8100-8299

8300-8599

8600-8799

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

5) TOTAL, REVENUES	0.00	0.00	0.0%

B. EXPENDITURES

1) Certificated Salaries

2) Classified Salaries

3) Employee Benefits

4) Books and Supplies

5) Services and Other Operating Expenditures

6) Capital Outlay

7) Other Outgo (excluding Transfers of Indirect Costs)

8) Other Outgo - Transfers of Indirect Costs

1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

6000-6999

7100-7299, 7400-7499

7300-7399

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

9) TOTAL, EXPENDITURES

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER
FINANCING SOURCES AND USES (A5 - B9)

0.00	0.00	0.0%

0.00	0.00	0.0%

D. OTHER FINANCING SOURCES/USES

1) Interfund Transfers a) Transfers In

b) Transfers Out

2) Other Sources/Uses a) Sources

b) Uses

3) Contributions

8900-8929

7600-7629

8930-8979

7630-7699

8980-8999

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES	0.00	0.00	0.0%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-d (Rev 04/23/2021)	Page 1	Printed: 6/9/2021 5:17 PM

Clovis Unified Fresno County

July 1 Budget
Debt Service Fund for Blended Component Units Expenditures by Object

10 62117 0000000 Form 52

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

E. NET INCREASE (DECREASE) IN FUND

BALANCE (C + D4)	0.00	0.00	0.0%

F. FUND BALANCE, RESERVES

1) Beginning Fund Balance a) As of July 1 - Unaudited

b) Audit Adjustments

c) As of July 1 - Audited (F1a + F1b)

d) Other Restatements

e) Adjusted Beginning Balance (F1c + F1d)

2) Ending Balance, June 30 (E + F1e) Components of Ending Fund Balance a) Nonspendable
Revolving Cash

Stores

Prepaid Items

All Others

b) Restricted

c) Committed

Stabilization Arrangements

Other Commitments

d) Assigned

Other Assignments

e) Unassigned/Unappropriated Reserve for Economic Uncertainties

Unassigned/Unappropriated Amount

9791	81,325.99

9793	0.00

81,325.99

9795	0.00

81,325.99

81,325.99

9711	0.00

9712	0.00

9713	0.00

9719	0.00

9740	81,325.99

9750	0.00

9760	0.00

9780	0.00

9789	0.00

9790	0.00

81,325.99	0.0%

0.00	0.0%

81,325.99	0.0%

0.00	0.0%

81,325.99	0.0%

81,325.99	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

81,325.99	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-d (Rev 04/23/2021)	Page 2	Printed: 6/9/2021 5:17 PM

Clovis Unified Fresno County

July 1 Budget
Debt Service Fund for Blended Component Units Expenditures by Object

10 62117 0000000 Form 52

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

G. ASSETS 1) Cash
a) in County Treasury

1) Fair Value Adjustment to Cash in County Treasury

b) in Banks

c) in Revolving Cash Account

d) with Fiscal Agent/Trustee

e) Collections Awaiting Deposit

2) Investments

3) Accounts Receivable

4) Due from Grantor Government

5) Due from Other Funds

6) Stores

7) Prepaid Expenditures

8) Other Current Assets

9110	0.00

9111	0.00

9120	0.00

9130	0.00

9135	0.00

9140	0.00

9150	0.00

9200	0.00

9290	0.00

9310	0.00

9320	0.00

9330	0.00

9340	0.00

9) TOTAL, ASSETS	0.00

H. DEFERRED OUTFLOWS OF RESOURCES

1) Deferred Outflows of Resources	9490	0.00

2) TOTAL, DEFERRED OUTFLOWS	0.00

I. LIABILITIES

1) Accounts Payable

2) Due to Grantor Governments

3) Due to Other Funds

4) Current Loans

5) Unearned Revenue

9500	0.00

9590	0.00

9610	0.00

9640	0.00

9650	0.00

6) TOTAL, LIABILITIES	0.00

J. DEFERRED INFLOWS OF RESOURCES

1) Deferred Inflows of Resources	9690	0.00

2) TOTAL, DEFERRED INFLOWS	0.00

K. FUND EQUITY

Ending Fund Balance, June 30

(G9 + H2) - (I6 + J2)	0.00

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-d (Rev 04/23/2021)	Page 3	Printed: 6/9/2021 5:17 PM

Clovis Unified Fresno County

July 1 Budget
Debt Service Fund for Blended Component Units Expenditures by Object

10 62117 0000000 Form 52

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

FEDERAL REVENUE

All Other Federal Revenue	8290	0.00	0.00	0.0%

TOTAL, FEDERAL REVENUE	0.00	0.00	0.0%

OTHER STATE REVENUE

Tax Relief Subventions Voted Indebtedness Levies

Homeowners' Exemptions

Other Subventions/In-Lieu

Taxes

8571	0.00	0.00	0.0%

8572	0.00	0.00	0.0%

TOTAL, OTHER STATE REVENUE	0.00	0.00	0.0%

OTHER LOCAL REVENUE

Other Local Revenue County and District Taxes
Voted Indebtedness Levies Secured Roll

Unsecured Roll

Prior Years' Taxes

Supplemental Taxes

8611	0.00	0.00	0.0%

8612	0.00	0.00	0.0%

8613	0.00	0.00	0.0%

8614	0.00	0.00	0.0%

Non-Ad Valorem Taxes

Other

Penalties and Interest from Delinquent Non-LCFF Taxes

Interest

Net Increase (Decrease) in the Fair Value of Investments

8622	0.00	0.00	0.0%

8629	0.00	0.00	0.0%

8660	0.00	0.00	0.0%

8662	0.00	0.00	0.0%

Other Local Revenue

All Other Local Revenue

All Other Transfers In from All Others

8699	0.00	0.00	0.0%

8799	0.00	0.00	0.0%

TOTAL, OTHER LOCAL REVENUE

TOTAL, REVENUES

0.00	0.00	0.0%

0.00	0.00	0.0%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-d (Rev 04/23/2021)	Page 4	Printed: 6/9/2021 5:17 PM

Clovis Unified Fresno County

July 1 Budget
Debt Service Fund for Blended Component Units Expenditures by Object

10 62117 0000000 Form 52

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

OTHER OUTGO (excluding Transfers of Indirect Costs)

Debt Service

Bond Redemptions

Bond Interest and Other Service Charges

Debt Service - Interest

Other Debt Service - Principal

7433	0.00	0.00	0.0%

7434	0.00	0.00	0.0%

7438	0.00	0.00	0.0%

7439	0.00	0.00	0.0%

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs)

TOTAL, EXPENDITURES

0.00	0.00	0.0%

0.00	0.00	0.0%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-d (Rev 04/23/2021)	Page 5	Printed: 6/9/2021 5:17 PM

Clovis Unified Fresno County

July 1 Budget
Debt Service Fund for Blended Component Units Expenditures by Object

10 62117 0000000 Form 52

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN

Other Authorized Interfund Transfers In	8919	0.00	0.00	0.0%

(a) TOTAL, INTERFUND TRANSFERS IN	0.00	0.00	0.0%

INTERFUND TRANSFERS OUT

Other Authorized Interfund Transfers Out	7619	0.00	0.00	0.0%

(b) TOTAL, INTERFUND TRANSFERS OUT	0.00	0.00	0.0%

OTHER SOURCES/USES

SOURCES

Other Sources

Transfers from Funds of Lapsed/Reorganized LEAs

All Other Financing Sources

8965	0.00	0.00	0.0%

8979	0.00	0.00	0.0%

(c) TOTAL, SOURCES	0.00	0.00	0.0%

USES

Transfers of Funds from Lapsed/Reorganized LEAs

All Other Financing Uses

7651	0.00	0.00	0.0%

7699	0.00	0.00	0.0%

(d) TOTAL, USES	0.00	0.00	0.0%

CONTRIBUTIONS

Contributions from Unrestricted Revenues

Contributions from Restricted Revenues

8980	0.00	0.00	0.0%

8990	0.00	0.00	0.0%

(e) TOTAL, CONTRIBUTIONS

TOTAL, OTHER FINANCING SOURCES/USES

(a - b + c - d + e)

0.00	0.00	0.0%

0.00	0.00	0.0%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-d (Rev 04/23/2021)	Page 6	Printed: 6/9/2021 5:17 PM

Clovis Unified Fresno County

July 1 Budget
Debt Service Fund for Blended Component Units Expenditures by Function

10 62117 0000000 Form 52

2020-21 Description	Function Codes	Object Codes      Estimated Actuals

2021-22 Budget

Percent Difference

A. REVENUES

1) LCFF Sources

2) Federal Revenue

3) Other State Revenue

4) Other Local Revenue

8010-8099

8100-8299

8300-8599

8600-8799

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

5) TOTAL, REVENUES	0.00	0.00	0.0%

B. EXPENDITURES (Objects 1000-7999)

1) Instruction

2) Instruction - Related Services

3) Pupil Services

4) Ancillary Services

5) Community Services

6) Enterprise

7) General Administration

8) Plant Services

9) Other Outgo

1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

6000-6999

7000-7999

8000-8999

9000-9999

Except 7600-7699

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

10) TOTAL, EXPENDITURES

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER
FINANCING SOURCES AND USES (A5 - B10)

0.00	0.00	0.0%

0.00	0.00	0.0%

D. OTHER FINANCING SOURCES/USES

1) Interfund Transfers a) Transfers In

b) Transfers Out

2) Other Sources/Uses a) Sources

b) Uses

3) Contributions

8900-8929

7600-7629

8930-8979

7630-7699

8980-8999

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES	0.00	0.00	0.0%

California Dept of Education
SACS Financial Reporting Software - 2021.1.0
File: fund-d (Rev 03/27/2018)	Page 1	Printed: 6/9/2021 5:17 PM

Clovis Unified Fresno County

July 1 Budget
Debt Service Fund for Blended Component Units Expenditures by Function

10 62117 0000000 Form 52

2020-21 Description	Function Codes	Object Codes      Estimated Actuals

2021-22 Budget

Percent Difference

E. NET INCREASE (DECREASE) IN FUND

BALANCE (C + D4)	0.00	0.00	0.0%

F. FUND BALANCE, RESERVES

1) Beginning Fund Balance

a) As of July 1 - Unaudited

b) Audit Adjustments

9791	81,325.99

9793	0.00

81,325.99	0.0%

0.00	0.0%

c) As of July 1 - Audited (F1a + F1b)	81,325.99	81,325.99	0.0%

d) Other Restatements

e) Adjusted Beginning Balance (F1c + F1d)

2) Ending Balance, June 30 (E + F1e) Components of Ending Fund Balance a) Nonspendable
Revolving Cash

Stores

Prepaid Items

All Others

b) Restricted

c) Committed

Stabilization Arrangements

Other Commitments (by Resource/Object)

d) Assigned

Other Assignments (by Resource/Object)

e) Unassigned/Unappropriated Reserve for Economic Uncertainties

Unassigned/Unappropriated Amount

9795	0.00

81,325.99

81,325.99

9711	0.00

9712	0.00

9713	0.00

9719	0.00

9740	81,325.99

9750	0.00

9760	0.00

9780	0.00

9789	0.00

9790	0.00

0.00	0.0%

81,325.99	0.0%

81,325.99	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

81,325.99	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

California Dept of Education
SACS Financial Reporting Software - 2021.1.0
File: fund-d (Rev 03/27/2018)	Page 2	Printed: 6/9/2021 5:17 PM

Clovis Unified Fresno County

July 1 Budget
Debt Service Fund for Blended Component Units Exhibit: Restricted Balance Detail

10 62117 0000000 Form 52

Resource

9010

Description

Other Restricted Local

2020-21 Estimated Actuals

81,325.99

2021-22 Budget

81,325.99

Total, Restricted Balance	81,325.99	81,325.99

California Dept of Education
SACS Financial Reporting Software - 2021.1.0
File: fund-d (Rev 04/17/2019)	Page 1	Printed: 6/9/2021 5:17 PM

Clovis Unified Fresno County

July 1 Budget Self-Insurance Fund Expenses by Object

10 62117 0000000 Form 67

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

A. REVENUES

1) LCFF Sources

2) Federal Revenue

3) Other State Revenue

4) Other Local Revenue

8010-8099

8100-8299

8300-8599

8600-8799

0.00

0.00

0.00

78,045,087.00

0.00	0.0%

0.00	0.0%

0.00	0.0%

80,085,700.00	2.6%

5) TOTAL, REVENUES	78,045,087.00	80,085,700.00	2.6%

B. EXPENSES

1) Certificated Salaries

2) Classified Salaries

3) Employee Benefits

4) Books and Supplies

5) Services and Other Operating Expenses

6) Depreciation and Amortization

7) Other Outgo (excluding Transfers of Indirect Costs)

8) Other Outgo - Transfers of Indirect Costs

1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

6000-6999

7100-7299, 7400-7499

7300-7399

0.00

235,515.60

131,096.04

805,235.00

76,873,240.36

0.00

0.00

0.00

0.00	0.0%

239,200.83	1.6%

141,786.61	8.2%

802,235.00	-0.4%

78,902,477.56	2.6%

0.00	0.0%

0.00	0.0%

0.00	0.0%

9) TOTAL, EXPENSES

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER
FINANCING SOURCES AND USES (A5 - B9)

78,045,087.00

0.00

80,085,700.00	2.6%

0.00	0.0%

D. OTHER FINANCING SOURCES/USES

1) Interfund Transfers a) Transfers In

b) Transfers Out

2) Other Sources/Uses a) Sources

b) Uses

3) Contributions

8900-8929

7600-7629

8930-8979

7630-7699

8980-8999

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES	0.00	0.00	0.0%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-e (Rev 02/25/2021)	Page 1	Printed: 6/9/2021 5:17 PM

Clovis Unified Fresno County

July 1 Budget Self-Insurance Fund Expenses by Object

10 62117 0000000 Form 67

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

E. NET INCREASE (DECREASE) IN

NET POSITION (C + D4)	0.00	0.00	0.0%

F. NET POSITION

1) Beginning Net Position

a) As of July 1 - Unaudited

b) Audit Adjustments

9791	0.00	0.00	0.0%

9793	0.00	0.00	0.0%

c) As of July 1 - Audited (F1a + F1b)	0.00	0.00	0.0%

d) Other Restatements	9795	0.00	0.00	0.0%

e) Adjusted Beginning Net Position (F1c + F1d)

2) Ending Net Position, June 30 (E + F1e)

0.00	0.00	0.0%

0.00	0.00	0.0%

Components of Ending Net Position a) Net Investment in Capital Assets

b) Restricted Net Position

c) Unrestricted Net Position

9796	0.00	0.00	0.0%

9797	0.00	0.00	0.0%

9790	0.00	0.00	0.0%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-e (Rev 02/25/2021)	Page 2	Printed: 6/9/2021 5:17 PM

Clovis Unified Fresno County

July 1 Budget Self-Insurance Fund Expenses by Object

10 62117 0000000 Form 67

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

G. ASSETS 1) Cash
a) in County Treasury

1) Fair Value Adjustment to Cash in County Treasury

b) in Banks

c) in Revolving Cash Account

d) with Fiscal Agent/Trustee

e) Collections Awaiting Deposit

2) Investments

3) Accounts Receivable

4) Due from Grantor Government

5) Due from Other Funds

6) Stores

7) Prepaid Expenditures

8) Other Current Assets

9) Fixed Assets a) Land

b) Land Improvements

c) Accumulated Depreciation - Land Improvements

d) Buildings

e) Accumulated Depreciation - Buildings

f) Equipment

g) Accumulated Depreciation - Equipment

h) Work in Progress

9110	0.00

9111	0.00

9120	0.00

9130	0.00

9135	0.00

9140	0.00

9150	0.00

9200	0.00

9290	0.00

9310	0.00

9320	0.00

9330	0.00

9340	0.00

9410	0.00

9420	0.00

9425	0.00

9430	0.00

9435	0.00

9440	0.00

9445	0.00

9450	0.00

10) TOTAL, ASSETS	0.00

H. DEFERRED OUTFLOWS OF RESOURCES

1) Deferred Outflows of Resources	9490	0.00

2) TOTAL, DEFERRED OUTFLOWS	0.00

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-e (Rev 02/25/2021)	Page 3	Printed: 6/9/2021 5:17 PM

Clovis Unified Fresno County

July 1 Budget Self-Insurance Fund Expenses by Object

10 62117 0000000 Form 67

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

I. LIABILITIES

1) Accounts Payable

2) Due to Grantor Governments

3) Due to Other Funds

4) Current Loans

5) Unearned Revenue

6) Long-Term Liabilities a) Net Pension Liability

b) Total/Net OPEB Liability

c) Compensated Absences

d) COPs Payable

e) Capital Leases Payable

f) Lease Revenue Bonds Payable

g) Other General Long-Term Liabilities

9500	0.00

9590	0.00

9610	0.00

9640

9650	0.00

9663	0.00

9664	0.00

9665	0.00

9666	0.00

9667	0.00

9668	0.00

9669	0.00

7) TOTAL, LIABILITIES	0.00

J. DEFERRED INFLOWS OF RESOURCES

1) Deferred Inflows of Resources	9690	0.00

2) TOTAL, DEFERRED INFLOWS	0.00

K. NET POSITION

Net Position, June 30

(G10 + H2) - (I7 + J2)	0.00

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-e (Rev 02/25/2021)	Page 4	Printed: 6/9/2021 5:17 PM

Clovis Unified Fresno County

July 1 Budget Self-Insurance Fund Expenses by Object

10 62117 0000000 Form 67

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

OTHER STATE REVENUE

STRS On-Behalf Pension Contributions

All Other State Revenue

7690	8590

All Other	8590

0.00	0.00	0.0%

0.00	0.00	0.0%

TOTAL, OTHER STATE REVENUE	0.00	0.00	0.0%

OTHER LOCAL REVENUE

Other Local Revenue

Sales

Sale of Equipment/Supplies

Interest

Net Increase (Decrease) in the Fair Value of Investments

8631	0.00	0.00	0.0%

8660	0.00	0.00	0.0%

8662	0.00	0.00	0.0%

Fees and Contracts

In-District Premiums/ Contributions

All Other Fees and Contracts

8674	0.00	0.00	0.0%

8689	0.00	0.00	0.0%

Other Local Revenue

All Other Local Revenue

All Other Transfers In from All Others

8699	78,045,087.00

8799	0.00

80,085,700.00	2.6%

0.00	0.0%

TOTAL, OTHER LOCAL REVENUE

TOTAL, REVENUES

78,045,087.00

78,045,087.00

80,085,700.00	2.6%

80,085,700.00	2.6%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-e (Rev 02/25/2021)	Page 5	Printed: 6/9/2021 5:17 PM

Clovis Unified Fresno County

July 1 Budget Self-Insurance Fund Expenses by Object

10 62117 0000000 Form 67

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

CERTIFICATED SALARIES

Certificated Pupil Support Salaries

Certificated Supervisors' and Administrators' Salaries

1200	0.00	0.00	0.0%

1300	0.00	0.00	0.0%

TOTAL, CERTIFICATED SALARIES	0.00	0.00	0.0%

CLASSIFIED SALARIES

Classified Support Salaries

Classified Supervisors' and Administrators' Salaries

Clerical, Technical and Office Salaries

Other Classified Salaries

2200	0.00

2300	138,006.00

2400	97,509.60

2900	0.00

0.00	0.0%

139,352.67	1.0%

99,848.16	2.4%

0.00	0.0%

TOTAL, CLASSIFIED SALARIES	235,515.60	239,200.83	1.6%

EMPLOYEE BENEFITS

STRS

PERS

OASDI/Medicare/Alternative

Health and Welfare Benefits

Unemployment Insurance

Workers' Compensation

OPEB, Allocated

OPEB, Active Employees

Other Employee Benefits

3101-3102

3201-3202

3301-3302

3401-3402

3501-3502

3601-3602

3701-3702

3751-3752

3901-3902

0.00

48,751.73

18,016.95

50,902.97

117.76

2,826.19

9,538.38

0.00

942.06

0.00

55,016.19

18,298.86

52,014.55

2,942.17

2,870.41

9,687.63

0.00

956.80

0.0%

12.8%

1.6%

2.2%

2398.4%

1.6%

1.6%

0.0%

1.6%

TOTAL, EMPLOYEE BENEFITS	131,096.04	141,786.61	8.2%

BOOKS AND SUPPLIES

Books and Other Reference Materials

Materials and Supplies

Noncapitalized Equipment

4200	0.00

4300	804,235.00

4400	1,000.00

0.00

802,235.00

0.00

0.0%

-0.2%

-100.0%

TOTAL, BOOKS AND SUPPLIES	805,235.00	802,235.00	-0.4%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-e (Rev 02/25/2021)	Page 6	Printed: 6/9/2021 5:17 PM

Clovis Unified Fresno County

July 1 Budget Self-Insurance Fund Expenses by Object

10 62117 0000000 Form 67

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

SERVICES AND OTHER OPERATING EXPENSES

Subagreements for Services

Travel and Conferences

Dues and Memberships

Insurance

Operations and Housekeeping Services

Rentals, Leases, Repairs, and Noncapitalized Improvements

Transfers of Direct Costs - Interfund

Professional/Consulting Services and Operating Expenditures

Communications

5100

5200

5300

5400-5450

5500

5600

5750

5800

5900

0.00

0.00

0.00

0.00

0.00

0.00

500.00

76,870,530.36

2,210.00

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

500.00	0.0%

78,899,767.56	2.6%

2,210.00	0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENSES	76,873,240.36	78,902,477.56	2.6%

DEPRECIATION AND AMORTIZATION

Depreciation Expense

Amortization Expense-Lease Assets

6900	0.00	0.00	0.0%

6910	0.00	0.00	0.0%

TOTAL, DEPRECIATION AND AMORTIZATION

TOTAL, EXPENSES

0.00

78,045,087.00

0.00	0.0%

80,085,700.00	2.6%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-e (Rev 02/25/2021)	Page 7	Printed: 6/9/2021 5:17 PM

Clovis Unified Fresno County

July 1 Budget Self-Insurance Fund Expenses by Object

10 62117 0000000 Form 67

2020-21 Description	Resource Codes	Object Codes     Estimated Actuals

2021-22 Budget

Percent Difference

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN

Other Authorized Interfund Transfers In	8919	0.00	0.00	0.0%

(a) TOTAL, INTERFUND TRANSFERS IN	0.00	0.00	0.0%

INTERFUND TRANSFERS OUT

Other Authorized Interfund Transfers Out	7619	0.00	0.00	0.0%

(b) TOTAL, INTERFUND TRANSFERS OUT	0.00	0.00	0.0%

OTHER SOURCES/USES

SOURCES

Other Sources

Transfers from Funds of

Lapsed/Reorganized LEAs	8965	0.00	0.00	0.0%

(c) TOTAL, SOURCES	0.00	0.00	0.0%

USES

Transfers of Funds from

Lapsed/Reorganized LEAs	7651	0.00	0.00	0.0%

(d) TOTAL, USES	0.00	0.00	0.0%

CONTRIBUTIONS

Contributions from Unrestricted Revenues

Contributions from Restricted Revenues

8980	0.00	0.00	0.0%

8990	0.00	0.00	0.0%

(e) TOTAL, CONTRIBUTIONS

TOTAL, OTHER FINANCING SOURCES/USES

(a - b + c - d + e)

0.00	0.00	0.0%

0.00	0.00	0.0%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: fund-e (Rev 02/25/2021)	Page 8	Printed: 6/9/2021 5:17 PM

Clovis Unified Fresno County

July 1 Budget Self-Insurance Fund
Expenses by Function

10 62117 0000000 Form 67

2020-21 Description	Function Codes	Object Codes      Estimated Actuals

2021-22 Budget

Percent Difference

A. REVENUES

1) LCFF Sources

2) Federal Revenue

3) Other State Revenue

4) Other Local Revenue

8010-8099

8100-8299

8300-8599

8600-8799

0.00

0.00

0.00

78,045,087.00

0.00	0.0%

0.00	0.0%

0.00	0.0%

80,085,700.00	2.6%

5) TOTAL, REVENUES	78,045,087.00	80,085,700.00	2.6%

B. EXPENSES (Objects 1000-7999)

1) Instruction

2) Instruction - Related Services

3) Pupil Services

4) Ancillary Services

5) Community Services

6) Enterprise

7) General Administration

8) Plant Services

9) Other Outgo

1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

6000-6999

7000-7999

8000-8999

9000-9999

Except 7600-7699

0.00

0.00

0.00

0.00

0.00

78,045,087.00

0.00

0.00

0.00

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

0.00	0.0%

80,085,700.00	2.6%

0.00	0.0%

0.00	0.0%

0.00	0.0%

10) TOTAL, EXPENSES

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER
FINANCING SOURCES AND USES (A5 - B10)

78,045,087.00

0.00

80,085,700.00	2.6%

0.00	0.0%

D. OTHER FINANCING SOURCES/USES

1) Interfund Transfers a) Transfers In

b) Transfers Out

2) Other Sources/Uses a) Sources

b) Uses

3) Contributions

8900-8929

7600-7629

8930-8979

7630-7699

8980-8999

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

0.00	0.00	0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES	0.00	0.00	0.0%

California Dept of Education
SACS Financial Reporting Software - 2021.1.0
File: fund-e (Rev 03/20/2017)	Page 1	Printed: 6/9/2021 5:17 PM

Clovis Unified Fresno County

July 1 Budget Self-Insurance Fund
Expenses by Function

10 62117 0000000 Form 67

2020-21 Description	Function Codes	Object Codes      Estimated Actuals

2021-22 Budget

Percent Difference

E. NET INCREASE (DECREASE) IN

NET POSITION (C + D4)	0.00	0.00	0.0%

F. NET POSITION

1) Beginning Net Position

a) As of July 1 - Unaudited

b) Audit Adjustments

9791	0.00	0.00	0.0%

9793	0.00	0.00	0.0%

c) As of July 1 - Audited (F1a + F1b)	0.00	0.00	0.0%

d) Other Restatements	9795	0.00	0.00	0.0%

e) Adjusted Beginning Net Position (F1c + F1d)

2) Ending Net Position, June 30 (E + F1e)

0.00	0.00	0.0%

0.00	0.00	0.0%

Components of Ending Net Position a) Net Investment in Capital Assets

b) Restricted Net Position

c) Unrestricted Net Position

9796	0.00	0.00	0.0%

9797	0.00	0.00	0.0%

9790	0.00	0.00	0.0%

California Dept of Education
SACS Financial Reporting Software - 2021.1.0
File: fund-e (Rev 03/20/2017)	Page 2	Printed: 6/9/2021 5:17 PM

Clovis Unified Fresno County

July 1 Budget Self-Insurance Fund
Exhibit: Restricted Net Position Detail

10 62117 0000000 Form 67

2020-21

Resource	Description	Estimated Actuals

2021-22

Budget

Total, Restricted Net Position	0.00	0.00

California Dept of Education
SACS Financial Reporting Software - 2021.1.0
File: fund-e (Rev 11/30/2012)	Page 1	Printed: 6/9/2021 5:17 PM

Clovis Unified Fresno County

2021-22 July 1 Budget AVERAGE DAILY ATTENDANCE

2020-21 Estimated Actuals

10 62117 0000000 Form A

2021-22 Budget

Description

A. DISTRICT

1. Total District Regular ADA

Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (includes Necessary Small School
ADA)

2. Total Basic Aid Choice/Court Ordered Voluntary Pupil Transfer Regular ADA
Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day
School (ADA not included in Line A1 above)

3. Total Basic Aid Open Enrollment Regular ADA Includes Opportunity Classes, Home &
Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day
School (ADA not included in Line A1 above) 4. Total, District Regular ADA
(Sum of Lines A1 through A3)

5. District Funded County Program ADA a. County Community Schools
b. Special Education-Special Day Class c. Special Education-NPS/LCI
d. Special Education Extended Year e. Other County Operated Programs:
Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools
f. County School Tuition Fund

(Out of State Tuition) [EC 2000 and 46380]

g. Total, District Funded County Program ADA (Sum of Lines A5a through A5f)
6. TOTAL DISTRICT ADA

(Sum of Line A4 and Line A5g) 7. Adults in Correctional Facilities 8. Charter School ADA
(Enter Charter School ADA using

Tab C. Charter School ADA)

P-2 ADA

41,559.83

41,559.83

0.00

41,559.83

Annual ADA

41,559.83

41,559.83

0.00

41,559.83

Funded ADA

41,559.83

41,559.83

0.00

41,559.83

Estimated P-2 ADA

41,559.83

41,559.83

0.00

41,559.83

Estimated Annual ADA

41,559.83

41,559.83

0.00

41,559.83

Estimated Funded ADA

41,559.83

41,559.83

0.00

41,559.83

California Dept of Education
SACS Financial Reporting Software - 2021.1.0
File: ada (Rev 03/27/2018)	Page 1 of 1	Printed: 6/9/2021 5:17 PM

Clovis Unified Fresno County

2021-22 July 1 Budget AVERAGE DAILY ATTENDANCE

10 62117 0000000 Form A

2020-21 Estimated Actuals	2021-22 Budget

Description

B. COUNTY OFFICE OF EDUCATION

1. County Program Alternative Education Grant ADA
a. County Group Home and Institution Pupils b. Juvenile Halls, Homes, and Camps
c. Probation Referred, On Probation or Parole, Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)]
d. Total, County Program Alternative Education

Estimated P-2

P-2 ADA	Annual ADA	Funded ADA	ADA

Estimated

Annual ADA

Estimated

Funded ADA

ADA (Sum of Lines B1a through B1c) 2. District Funded County Program ADA
a. County Community Schools

b. Special Education-Special Day Class c. Special Education-NPS/LCI
d. Special Education Extended Year e. Other County Operated Programs:
Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools
f. County School Tuition Fund

(Out of State Tuition) [EC 2000 and 46380]

g. Total, District Funded County Program ADA (Sum of Lines B2a through B2f)
3. TOTAL COUNTY OFFICE ADA (Sum of Lines B1d and B2g)
4. Adults in Correctional Facilities 5. County Operations Grant ADA 6. Charter School ADA
(Enter Charter School ADA using

Tab C. Charter School ADA)

0.00	0.00	0.00	0.00

0.00	0.00	0.00	0.00

0.00	0.00	0.00	0.00

0.00	0.00

0.00	0.00

0.00	0.00

California Dept of Education
SACS Financial Reporting Software - 2021.1.0
File: ada (Rev 03/15/2021)	Page 1 of 1	Printed: 6/9/2021 5:17 PM

Clovis Unified Fresno County

2021-22 July 1 Budget AVERAGE DAILY ATTENDANCE

2020-21 Estimated Actuals

10 62117 0000000 Form A

2021-22 Budget

Description
C. CHARTER SCHOOL ADA

Estimated P-2 P-2 ADA	Annual ADA	Funded ADA	ADA

Estimated Annual ADA

Estimated Funded ADA

Authorizing LEAs reporting charter school SACS financial data in their Fund 01, 09, or 62 use this worksheet to report ADA for those charter schools. Charter schools reporting SACS financial data separately from their authorizing LEAs in Fund 01 or Fund 62 use this worksheet to report their ADA.

FUND 01: Charter School ADA corresponding to SACS financial data reported in Fund 01.

1. Total Charter School Regular ADA

2. Charter School County Program Alternative Education ADA
a. County Group Home and Institution Pupils b. Juvenile Halls, Homes, and Camps
c. Probation Referred, On Probation or Parole, Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)]
d. Total, Charter School County Program Alternative Education ADA
(Sum of Lines C2a through C2c)

3. Charter School Funded County Program ADA a. County Community Schools
b. Special Education-Special Day Class c. Special Education-NPS/LCI
d. Special Education Extended Year e. Other County Operated Programs:
Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools
f. Total, Charter School Funded County Program ADA
(Sum of Lines C3a through C3e) 4. TOTAL CHARTER SCHOOL ADA
(Sum of Lines C1, C2d, and C3f)

462.00	462.00

0.00	0.00

0.00	0.00

462.00	462.00

462.00	516.00	516.00	516.00

0.00	0.00	0.00	0.00

0.00	0.00	0.00	0.00

462.00	516.00	516.00	516.00

FUND 09 or 62: Charter School ADA corresponding to SACS financial data reported in Fund 09 or Fund 62.

5. Total Charter School Regular ADA

6. Charter School County Program Alternative Education ADA
a. County Group Home and Institution Pupils b. Juvenile Halls, Homes, and Camps
c. Probation Referred, On Probation or Parole, Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)]
d. Total, Charter School County Program Alternative Education ADA
(Sum of Lines C6a through C6c)

7. Charter School Funded County Program ADA a. County Community Schools
b. Special Education-Special Day Class c. Special Education-NPS/LCI
d. Special Education Extended Year e. Other County Operated Programs:
Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools
f. Total, Charter School Funded County Program ADA
(Sum of Lines C7a through C7e) 8. TOTAL CHARTER SCHOOL ADA
(Sum of Lines C5, C6d, and C7f) 9. TOTAL CHARTER SCHOOL ADA
Reported in Fund 01, 09, or 62

(Sum of Lines C4 and C8)

0.00	0.00

0.00	0.00

0.00	0.00

462.00	462.00

0.00	0.00	0.00	0.00

0.00	0.00	0.00	0.00

0.00	0.00	0.00	0.00

462.00	516.00	516.00	516.00

California Dept of Education
SACS Financial Reporting Software - 2021.1.0
File: ada (Rev 03/27/2018)	Page 1 of 1	Printed: 6/9/2021 5:17 PM

Clovis Unified Fresno County

July 1 Budget
2020-21 Estimated Actuals Schedule of Capital Assets

10 62117 0000000 Form ASSET

Governmental Activities:

Capital assets not being depreciated: Land
Work in Progress

Unaudited Balance
July 1

77,329,721.00

70,683,595.00

Audit Adjustments/ Restatements

Audited Balance
July 1	Increases

77,329,721.00

70,683,595.00

Ending Balance Decreases	June 30

77,329,721.00

70,683,595.00

Total capital assets not being depreciated Capital assets being depreciated:
Land Improvements Buildings Equipment
Total capital assets being depreciated Accumulated Depreciation for:
Land Improvements Buildings Equipment
Total accumulated depreciation

Total capital assets being depreciated, net Governmental activity capital assets, net

Business-Type Activities:

Capital assets not being depreciated: Land
Work in Progress

Total capital assets not being depreciated Capital assets being depreciated:
Land Improvements Buildings Equipment
Total capital assets being depreciated Accumulated Depreciation for:
Land Improvements Buildings Equipment
Total accumulated depreciation

Total capital assets being depreciated, net

Business-type activity capital assets, net

148,013,316.00

115,014,282.07 764,804,747.03 68,621,592.63 948,440,621.73

(61,508,489.00) (177,963,860.00) (24,913,818.00) (264,386,167.00)
684,054,454.73 832,067,770.73

0.00

0.00

0.00 0.00
0.00

0.00	148,013,316.00	0.00

115,014,282.07 764,804,747.03 68,621,592.63
0.00	948,440,621.73	0.00

(61,508,489.00) (177,963,860.00) (24,913,818.00)
0.00	(264,386,167.00)	0.00 0.00              684,054,454.73	0.00 0.00              832,067,770.73	0.00

0.00 0.00
0.00	0.00	0.00

0.00 0.00 0.00
0.00	0.00	0.00

0.00 0.00 0.00
0.00                                   0.00                                   0.00 0.00                                   0.00                                   0.00
0.00	0.00	0.00

0.00	148,013,316.00

115,014,282.07 764,804,747.03 68,621,592.63
0.00	948,440,621.73

(61,508,489.00) (177,963,860.00) (24,913,818.00)
0.00             (264,386,167.00) 0.00              684,054,454.73 0.00              832,067,770.73

0.00 0.00
0.00	0.00

0.00 0.00 0.00
0.00	0.00

0.00 0.00 0.00
0.00                                   0.00 0.00                                   0.00
0.00	0.00

California Dept of Education
SACS Financial Reporting Software - 2021.1.0
File: asset (Rev 01/27/2009)	Page 1 of 1	Printed: 6/9/2021 5:17 PM

Clovis Unified Fresno County

July 1 Budget 2021-22 Budget
Cashflow Worksheet - Budget Year (1)

10 62117 0000000 Form CASH

Object

ESTIMATES THROUGH THE MONTH OF
A. BEGINNING CASH B. RECEIPTS
LCFF/Revenue Limit Sources Principal Apportionment Property Taxes Miscellaneous Funds
Federal Revenue Other State Revenue Other Local Revenue Interfund Transfers In
All Other Financing Sources TOTAL RECEIPTS
C. DISBURSEMENTS Certificated Salaries Classified Salaries Employee Benefits Books and Supplies Services
Capital Outlay Other Outgo
Interfund Transfers Out All Other Financing Uses
TOTAL DISBURSEMENTS D. BALANCE SHEET ITEMS Assets and Deferred Outflows

Beginning Balances
(Ref. Only)	July	August	September	October	November	December	January	February

Cash Not In Treasury Accounts Receivable Due From Other Funds Stores
Prepaid Expenditures Other Current Assets
Deferred Outflows of Resources SUBTOTAL
Liabilities and Deferred Inflows Accounts Payable
Due To Other Funds Current Loans Unearned Revenues
Deferred Inflows of Resources SUBTOTAL
Nonoperating Suspense Clearing
TOTAL BALANCE SHEET ITEMS

9111-9199 9200-9299 9310 9320 9330 9340 9490

9500-9599 9610 9640 9650 9690

9910

0.00	0.00

0.00	0.00

0.00

0.00	0.00

0.00	0.00

34,985,000.00

0.00	34,985,000.00

0.00	(34,985,000.00)

0.00	0.00	0.00	0.00	0.00

0.00	0.00	0.00	0.00	0.00

0.00	0.00	0.00	0.00	0.00

JUNE
		
	162,304,403.38	151,128,565.91	141,779,219.21	99,289,731.01	82,284,931.63	58,782,651.89	95,495,702.92	92,446,370.64

12,840,013.65             12,840,013.65             41,499,421.52             23,112,024.56             23,112,024.56             41,499,421.52             25,426,552.53             22,630,562.94 88,912.02                   363,059.56                   137,193.44                   156,322.68                               0.00             39,824,206.70               1,687,636.91                   713,418.37 0.00                               0.00                               0.00                               0.00                               0.00                               0.00                               0.00                               0.00 306,239.95                   239,584.10                   859,264.71             10,085,056.81                   673,923.41               1,503,070.81             12,306,364.88                   956,276.37 1,454,659.54               4,104,095.67               5,470,366.03               3,222,414.13               5,416,546.88               4,792,672.98               5,400,933.57               3,015,099.72 1,090,135.50                   827,221.82               1,060,308.06               1,036,877.86                   920,755.79               1,017,671.97                   311,917.18                   587,815.32 0.00                               0.00                               0.00                               0.00                               0.00                               0.00                               0.00                               0.00
0.00                               0.00                               0.00                               0.00                               0.00                               0.00                               0.00                               0.00 15,779,960.66             18,373,974.80             49,026,553.76             37,612,696.04             30,123,250.64             88,637,043.98             45,133,405.07             27,903,172.72

2,072,874.27               3,044,204.39             18,744,109.91             19,225,264.56             21,076,768.95             19,265,946.89             18,878,650.01             20,771,767.62 3,664,072.19               4,505,918.20               7,624,436.61               7,784,039.84               8,902,171.43               7,812,384.88               7,587,599.11               8,793,861.14 1,892,306.11               2,477,332.38             10,409,310.71             11,975,785.17             12,266,579.55             12,114,131.65             11,771,712.64             12,115,194.34 14,583,337.24             11,789,171.81             16,657,063.68             13,203,856.46               8,824,547.58             10,283,883.32               6,433,338.60               7,827,380.66 2,099,672.58               5,816,925.22               2,165,855.24               2,480,340.46               2,482,760.75               2,350,790.36               3,456,448.16               2,942,740.45 (1,947.45)                     46,775.21                     16,824.51                     21,779.23                     29,707.83                     53,861.56                   131,028.91                   169,522.87 970,543.46                     42,994.29                     42,994.29                  (73,570.30)                     42,994.29                     42,994.29                  (76,040.08)                     42,994.29 1,674,939.73                               0.00                   870,447.01                               0.00                               0.00                               0.00                               0.00                               0.00

26,955,798.13	27,723,321.50	56,531,041.96	54,617,495.42	53,625,530.38	51,923,992.95	48,182,737.35	52,663,461.37

8010-8019 8020-8079 8080-8099 8100-8299 8300-8599 8600-8799 8910-8929 8930-8979

1000-1999 2000-2999 3000-3999 4000-4999 5000-5999 6000-6599 7000-7499 7600-7629 7630-7699

	(11,175,837.47)	(9,349,346.70)	(42,489,488.20)	(17,004,799.38)	(23,502,279.74)	36,713,051.03	(3,049,332.28)	(24,760,288.65)
151,128,565.91	141,779,219.21	99,289,731.01	82,284,931.63	58,782,651.89	95,495,702.92	92,446,370.64	67,686,081.99

E. NET INCREASE/DECREASE (B - C + D) F. ENDING CASH (A + E)

G. ENDING CASH, PLUS CASH ACCRUALS AND ADJUSTMENTS

California Dept of Education
SACS Financial Reporting Software - 2021.1.0
File: cashi (Rev 06/17/2014)	Page 1 of 2	Printed: 6/9/2021 5:18 PM

Clovis Unified Fresno County

July 1 Budget 2021-22 Budget
Cashflow Worksheet - Budget Year (1)

10 62117 0000000 Form CASH

JUNE
		
	67,686,081.99	85,308,087.80	105,228,779.59	85,286,839.86

85,308,087.80	105,228,779.59	85,286,839.86	134,532,928.79

134,532,928.79

Object	March	April	May	June	Accruals	Adjustments	TOTAL	BUDGET

ESTIMATES THROUGH THE MONTH OF
A. BEGINNING CASH B. RECEIPTS
LCFF/Revenue Limit Sources

Principal Apportionment Property Taxes Miscellaneous Funds
Federal Revenue Other State Revenue Other Local Revenue Interfund Transfers In
All Other Financing Sources TOTAL RECEIPTS
C. DISBURSEMENTS Certificated Salaries Classified Salaries Employee Benefits Books and Supplies Services
Capital Outlay Other Outgo
Interfund Transfers Out All Other Financing Uses
TOTAL DISBURSEMENTS D. BALANCE SHEET ITEMS Assets and Deferred Outflows
Cash Not In Treasury Accounts Receivable Due From Other Funds Stores
Prepaid Expenditures Other Current Assets
Deferred Outflows of Resources SUBTOTAL
Liabilities and Deferred Inflows Accounts Payable
Due To Other Funds Current Loans Unearned Revenues
Deferred Inflows of Resources SUBTOTAL
Nonoperating Suspense Clearing
TOTAL BALANCE SHEET ITEMS

8010-8019 8020-8079 8080-8099 8100-8299 8300-8599 8600-8799 8910-8929 8930-8979

1000-1999 2000-2999 3000-3999 4000-4999 5000-5999 6000-6599 7000-7499 7600-7629 7630-7699

9111-9199 9200-9299 9310 9320 9330 9340 9490

9500-9599 9610 9640 9650 9690

9910

43,028,275.33 3,488,903.48 0.00 19,084,990.22 5,674,111.87 1,472,849.35 0.00
0.00 72,749,130.25

19,369,180.41 7,824,422.16 12,147,773.46 10,483,302.48 3,536,722.08 2,358.02 (223,758.74) 1,987,124.57

55,127,124.44

0.00

0.00

0.00

22,630,562.94 34,300,300.66 0.00 2,506,884.88 7,182,407.88 272,279.13 0.00
0.00 66,892,435.49

19,098,402.52 7,447,624.94 11,946,179.45 5,945,432.02 2,363,494.78 127,615.70 42,994.29 0.00

46,971,743.70

0.00

0.00

0.00

22,630,562.94 1,849,839.92 29,716.60 608,270.93 3,013,053.33 577,559.49 0.00
0.00 28,709,003.21

21,180,242.62 8,347,095.68 12,235,950.54 5,046,451.65 1,698,996.44 89,278.08 52,927.93 0.00

48,650,942.94

0.00

0.00

0.00

36,545,925.88 8,276,112.26 (1,801,361.60) 48,647,452.44 38,792,281.36 4,494,188.35 3,336,000.00 1,700,000.00
139,990,598.69	0.00

19,783,095.26 7,441,881.48 37,325,546.44 21,233,753.83 3,654,741.06 228,084.87 (314,049.36) 1,391,456.18

90,744,509.76	0.00

0.00

0.00	0.00

0.00	0.00

0.00	0.00

327,795,362.02 90,885,906.00 (1,771,645.00) 97,777,379.51 87,538,642.96 13,669,579.82 3,336,000.00 1,700,000.00
0.00	620,931,225.31

202,510,507.41 87,735,507.66 148,677,802.44 132,311,519.33 35,049,487.58 914,889.34 594,018.65 5,923,967.49 0.00
0.00	613,717,699.90

0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00	0.00

0.00 0.00
34,985,000.00 0.00 0.00
0.00	34,985,000.00

0.00

0.00	(34,985,000.00)

327,795,362.00 90,885,906.00 (1,771,645.00) 97,777,376.50 87,538,642.95 13,669,579.80 3,336,000.00 1,700,000.00 620,931,222.25

202,510,507.40 87,735,507.67 148,677,802.44 132,311,519.33 35,049,487.61 914,889.33 594,018.64 5,923,967.50 0.00
613,717,699.92

E. NET INCREASE/DECREASE (B - C + D)	17,622,005.81	19,920,691.79	(19,941,939.73)	49,246,088.93	0.00	0.00	(27,771,474.59)	7,213,522.33 F. ENDING CASH (A + E)

G. ENDING CASH, PLUS CASH ACCRUALS AND ADJUSTMENTS

California Dept of Education
SACS Financial Reporting Software - 2021.1.0
File: cashi (Rev 06/17/2014)	Page 2 of 2	Printed: 6/9/2021 5:18 PM

Clovis Unified Fresno County

July 1 Budget 2021-22 Budget
Cashflow Worksheet - Budget Year (2)

10 62117 0000000 Form CASH

Object

ESTIMATES THROUGH THE MONTH OF
A. BEGINNING CASH B. RECEIPTS
LCFF/Revenue Limit Sources Principal Apportionment Property Taxes Miscellaneous Funds
Federal Revenue Other State Revenue Other Local Revenue Interfund Transfers In
All Other Financing Sources TOTAL RECEIPTS
C. DISBURSEMENTS Certificated Salaries Classified Salaries Employee Benefits Books and Supplies Services
Capital Outlay Other Outgo
Interfund Transfers Out All Other Financing Uses
TOTAL DISBURSEMENTS D. BALANCE SHEET ITEMS Assets and Deferred Outflows

Beginning Balances
(Ref. Only)	July	August	September	October	November	December	January	February

Cash Not In Treasury Accounts Receivable Due From Other Funds Stores
Prepaid Expenditures Other Current Assets
Deferred Outflows of Resources SUBTOTAL
Liabilities and Deferred Inflows Accounts Payable
Due To Other Funds Current Loans Unearned Revenues
Deferred Inflows of Resources SUBTOTAL
Nonoperating Suspense Clearing
TOTAL BALANCE SHEET ITEMS

9111-9199 9200-9299 9310 9320 9330 9340 9490

9500-9599 9610 9640 9650 9690

9910

0.00	0.00

0.00	0.00

0.00	0.00

0.00	0.00

0.00	0.00

0.00	0.00

0.00	0.00	0.00	0.00	0.00

0.00	0.00	0.00	0.00	0.00

0.00	0.00	0.00	0.00	0.00

JUNE
		
	134,532,928.79	133,326,129.71	131,230,527.54	133,076,792.03	115,225,565.60	94,733,455.51	136,910,651.38	125,912,755.88

13,226,587.60             13,226,587.60             42,748,843.50             23,807,857.68             23,807,857.68             42,748,843.50             26,192,069.08             23,311,900.70 91,588.90                   373,990.18                   141,323.92                   161,029.09                               0.00             41,023,193.04               1,738,446.55                   734,897.24 0.00                               0.00                               0.00                               0.00                               0.00                               0.00                               0.00                               0.00 55,007.40                     43,034.55                   154,342.76               1,811,497.05                   121,051.40                   269,984.43               2,210,492.62                   171,768.18 1,118,517.17               3,155,722.25               4,206,275.19               2,477,779.47               4,164,892.56               3,685,183.29               4,152,887.18               2,318,371.22 1,174,674.65                   891,372.22               1,142,534.12               1,117,286.92                   992,159.68               1,096,591.63                   336,106.11                   633,399.94 0.00                               0.00                               0.00                               0.00                               0.00                               0.00                               0.00                               0.00
0.00                               0.00                               0.00                               0.00                               0.00                               0.00                               0.00                               0.00 15,666,375.72             17,690,706.80             48,393,319.49             29,375,450.21             29,085,961.32             88,823,795.89             34,630,001.54             27,170,337.28

2,195,891.38               3,224,866.20             19,856,500.70             20,366,210.02             22,327,594.08             20,409,306.70             19,999,025.24             22,004,492.09 3,881,520.78               4,773,327.12               8,076,917.60               8,245,992.67               9,430,481.07               8,276,019.87               8,037,893.94               9,315,742.98 1,974,068.96               2,584,373.08             10,859,076.70             12,493,235.46             12,796,594.50             12,637,559.62             12,280,345.36             12,638,668.22 4,078,485.01               3,297,047.84               4,658,438.83               3,692,689.11               2,467,938.88               2,876,067.61               1,799,195.52               2,189,063.74 2,099,672.58               5,816,925.22               2,165,855.24               2,480,340.46               2,482,760.75               2,350,790.36               3,456,448.16               2,942,740.45 (1,947.45)                     46,775.21                     16,824.51                     21,779.23                     29,707.83                     53,861.56                   131,028.91                   169,522.87 970,543.59                     42,994.30                     42,994.30                  (73,570.31)                     42,994.30                     42,994.30                  (76,040.09)                     42,994.30 1,674,939.95                               0.00                   870,447.12                               0.00                               0.00                               0.00                               0.00                               0.00

16,873,174.80	19,786,308.97	46,547,055.00	47,226,676.64	49,578,071.41	46,646,600.02	45,627,897.04	49,303,224.65

8010-8019 8020-8079 8080-8099 8100-8299 8300-8599 8600-8799 8910-8929 8930-8979

1000-1999 2000-2999 3000-3999 4000-4999 5000-5999 6000-6599 7000-7499 7600-7629 7630-7699

	(1,206,799.08)	(2,095,602.17)	1,846,264.49	(17,851,226.43)	(20,492,110.09)	42,177,195.87	(10,997,895.50)	(22,132,887.37)
133,326,129.71	131,230,527.54	133,076,792.03	115,225,565.60	94,733,455.51	136,910,651.38	125,912,755.88	103,779,868.51

E. NET INCREASE/DECREASE (B - C + D) F. ENDING CASH (A + E)

G. ENDING CASH, PLUS CASH ACCRUALS AND ADJUSTMENTS

California Dept of Education
SACS Financial Reporting Software - 2021.1.0
File: cashi (Rev 03/05/2021)	Page 1 of 2	Printed: 6/9/2021 5:18 PM

Clovis Unified Fresno County

July 1 Budget 2021-22 Budget
Cashflow Worksheet - Budget Year (2)

10 62117 0000000 Form CASH

JUNE
		
	103,779,868.51	111,361,250.15	131,491,882.38	112,491,487.54

111,361,250.15	131,491,882.38	112,491,487.54	126,574,806.04

126,574,806.04

Object	March	April	May	June	Accruals	Adjustments	TOTAL	BUDGET

ESTIMATES THROUGH THE MONTH OF
A. BEGINNING CASH B. RECEIPTS
LCFF/Revenue Limit Sources

Principal Apportionment Property Taxes Miscellaneous Funds
Federal Revenue Other State Revenue Other Local Revenue Interfund Transfers In
All Other Financing Sources TOTAL RECEIPTS
C. DISBURSEMENTS Certificated Salaries Classified Salaries Employee Benefits Books and Supplies Services
Capital Outlay Other Outgo
Interfund Transfers Out All Other Financing Uses
TOTAL DISBURSEMENTS D. BALANCE SHEET ITEMS Assets and Deferred Outflows
Cash Not In Treasury Accounts Receivable Due From Other Funds Stores
Prepaid Expenditures Other Current Assets
Deferred Outflows of Resources SUBTOTAL
Liabilities and Deferred Inflows Accounts Payable
Due To Other Funds Current Loans Unearned Revenues
Deferred Inflows of Resources SUBTOTAL
Nonoperating Suspense Clearing
TOTAL BALANCE SHEET ITEMS

8010-8019 8020-8079 8080-8099 8100-8299 8300-8599 8600-8799 8910-8929 8930-8979

1000-1999 2000-2999 3000-3999 4000-4999 5000-5999 6000-6599 7000-7499 7600-7629 7630-7699

9111-9199 9200-9299 9310 9320 9330 9340 9490

9500-9599 9610 9640 9650 9690

9910

44,323,726.48 3,593,943.89 0.00 3,428,082.18 4,362,939.50 1,587,067.66 0.00
0.00 57,295,759.71

20,518,666.73 8,288,771.52 12,672,655.02 2,931,838.64 3,536,722.08 2,358.02 (223,758.77) 1,987,124.83

49,714,378.07

0.00

0.00

0.00

23,311,900.70 35,332,978.91 0.00 450,290.88 5,522,698.84 293,394.17 0.00
0.00 64,911,263.50

20,231,819.21 7,889,612.83 12,462,350.53 1,662,743.92 2,363,494.78 127,615.70 42,994.30 0.00

44,780,631.27

0.00

0.00

0.00

23,311,900.70 1,905,533.01 30,611.28 109,258.78 2,316,797.71 622,348.78 0.00
0.00 28,296,450.26

22,437,208.52 8,842,463.70 12,764,642.07 1,411,328.36 1,698,996.44 89,278.08 52,927.93 0.00

47,296,845.10

0.00

0.00

0.00

37,646,213.09 8,525,280.95 (1,855,595.15) 8,738,147.77 29,828,170.54 4,842,709.13 5,036,000.00 0.00
92,760,926.33	0.00

20,957,145.83 7,883,528.52 38,938,310.40 5,938,390.18 3,654,741.06 228,084.87 (314,049.40) 1,391,456.37

78,677,607.83	0.00

0.00	0.00

0.00	0.00

0.00	0.00

337,664,288.31 93,622,205.68 (1,824,983.87) 17,562,958.00 67,310,234.92 14,729,645.01 5,036,000.00 0.00
0.00	534,100,348.05

214,528,726.70 92,942,272.60 155,101,879.92 37,003,227.64 35,049,487.58 914,889.34 594,018.75 5,923,968.27 0.00
0.00	542,058,470.80

0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00	0.00

0.00 0.00 0.00 0.00 0.00
0.00	0.00

0.00

0.00	0.00

337,664,288.30 93,622,205.57 (1,824,983.87) 17,562,958.00 67,310,234.92 14,729,645.00 5,036,000.00

534,100,347.92

214,528,726.70 92,942,272.61 155,101,879.92 37,003,227.68 35,049,487.61 914,889.33 594,018.72 5,923,968.28

542,058,470.85

E. NET INCREASE/DECREASE (B - C + D)	7,581,381.64	20,130,632.23	(19,000,394.84)	14,083,318.50	0.00	0.00	(7,958,122.75)	(7,958,122.93) F. ENDING CASH (A + E)

G. ENDING CASH, PLUS CASH ACCRUALS AND ADJUSTMENTS

California Dept of Education
SACS Financial Reporting Software - 2021.1.0
File: cashi (Rev 03/05/2021)	Page 2 of 2	Printed: 6/9/2021 5:18 PM

Clovis Unified Fresno County

July 1 Budget FINANCIAL REPORTS 2021-22 Budget
School District Certification

10 62117 0000000 Form CB

ANNUAL BUDGET REPORT: July 1, 2021 Budget Adoption

Insert "X" in applicable boxes:

X	This budget was developed using the state-adopted Criteria and Standards. It includes the expenditures necessary to implement the Local Control and Accountability Plan (LCAP) or annual update to the LCAP that will be effective for the budget year. The budget was filed and adopted subsequent to a public hearing by the governing board of the school district pursuant to Education Code sections 33129, 42127, 52060, 52061, and 52062.

X	If the budget includes a combined assigned and unassigned ending fund balance above the minimum recommended reserve for economic uncertainties, at its public hearing, the school district complied with the requirements of subparagraphs (B) and (C) of paragraph (2) of subdivision (a) of Education Code Section 42127.

Budget available for inspection at:

Place: Clovis Unified School District Date: May 14, 2021

Adoption Date: June 09, 2021

Public Hearing:

Place: Clovis Unified School District Date: May 19, 2021
Time: 06:30 PM

Signed:

Clerk/Secretary of the Governing Board (Original signature required)

Contact person for additional information on the budget reports:

Name: Susan Rutledge

Title: Assistant Superintendent, Business Services

Telephone: 559-327-9127

E-mail: susanrutledge@cusd.com

Criteria and Standards Review Summary

AND STANDA
	
RDS
	
Average Daily Attendance

The following summary is automatically completed based on data provided in the Criteria and Standards Review (Form 01CS). Criteria and standards that are "Not Met," and supplemental information and additional fiscal indicators that are "Yes," may indicate areas of potential concern for fiscal solvency purposes and should be carefully reviewed.

CRITERIA 1

Not Met	Met
Budgeted (funded) ADA has not been overestimated by more than the

standard for the prior fiscal year, or two or more of the previous three	X fiscal years.

California Dept of Education
SACS Financial Reporting Software - 2021.1.0
File: cb (Rev 03/26/2020)	Page 1 of 4	Printed: 6/9/2021 5:18 PM

AND STANDA
	
RDS (continu
	
Enrollment

ADA to Enrollment

Local Control Funding Formula (LCFF) Revenue
Salaries and Benefits

Other Revenues

Other Expenditures

Ongoing and Major Maintenance Account

Deficit Spending

Fund Balance

Reserves

Clovis Unified Fresno County

July 1 Budget FINANCIAL REPORTS 2021-22 Budget
School District Certification

10 62117 0000000 Form CB

CRITERIA 2

3

4

5

6a

6b

7

8

9

10

SUPPLEMENTAL INFORMATION S1            Contingent Liabilities

ed)

Enrollment has not been overestimated by more than the standard for the prior fiscal year, or two or more of the previous three fiscal years.

Projected second period (P-2) ADA to enrollment ratio is consistent with historical ratios for the budget and two subsequent fiscal years.

Projected change in LCFF revenue is within the standard for the budget and two subsequent fiscal years.

Projected ratios of total unrestricted salaries and benefits to total unrestricted general fund expenditures are consistent with historical ratios for the budget and two subsequent fiscal years.

Projected operating revenues (e.g., federal, other state, and other local) are within the standard for the budget and two subsequent fiscal years.

Projected operating expenditures (e.g., books and supplies, and services and other operating) are within the standard for the budget and two subsequent fiscal years.

If applicable, required contribution to the ongoing and major maintenance account (i.e., restricted maintenance account) is included in the budget.

Unrestricted deficit spending, if any, has not exceeded the standard for two or more of the last three fiscal years.

Unrestricted general fund beginning balance has not been overestimated by more than the standard for two or more of the last three fiscal years.

Projected available reserves (e.g., reserve for economic uncertainties, unassigned/unappropriated amounts) meet minimum requirements for the budget and two subsequent fiscal years.

Are there known or contingent liabilities (e.g., financial or program audits, litigation, state compliance reviews) that may impact the budget?

Not Met	Met

X

X

X

X

X

X

X

X

X

X

No	Yes

X

S2	Using One-time Revenues to Fund Ongoing Expenditures

S3	Using Ongoing Revenues to Fund One-time Expenditures

S4	Contingent Revenues

S5	Contributions

Are there ongoing general fund expenditures in excess of one percent of the total general fund expenditures that are funded with one-time resources?

Are there large non-recurring general fund expenditures that are funded with ongoing general fund revenues?

Are any projected revenues for the budget or two subsequent fiscal years contingent on reauthorization by the local government, special legislation, or other definitive act (e.g., parcel taxes, forest reserves)?

Have contributions from unrestricted to restricted resources, or transfers to or from the general fund to cover operating deficits, changed by more than the standard for the budget or two subsequent fiscal years?

X

X

X

X

California Dept of Education
SACS Financial Reporting Software - 2021.1.0
File: cb (Rev 03/26/2020)	Page 2 of 4	Printed: 6/9/2021 5:18 PM

Clovis Unified Fresno County

July 1 Budget FINANCIAL REPORTS 2021-22 Budget
School District Certification

10 62117 0000000 Form CB

nue
	
d)
	
Does the district have long-term (multiyear) commitments or debt agreements?

Does the district provide other self-insurance benefits (e.g., workers' compensation)?
Are salary and benefit negotiations still open for:
	
•     Certificated? (Section S •     Classified? (Section S8
	8A B,
	, Line 1) Line 1)

Does the school district's budget include the expenditures necessary to implement the LCAP or annual update to the LCAP as described in the Local Control and Accountability Plan and Annual Update Template?

LCAP Expend
	itures

SUPPLEMENTAL INFORMATION (conti	No	Yes S6	Long-term Commitments                                                                                                                                                                     X

•	If yes, have annual payments for the budget or two subsequent fiscal years increased over prior year's (2020-21) annual payment?

X

S7a	Postemployment Benefits Other than Pensions

Does the district provide postemployment benefits other than pensions (OPEB)?

X

S7b	Other Self-insurance Benefits

S8	Status of Labor Agreements

S9	Local Control and Accountability Plan (LCAP)

S10

•	If yes, are they lifetime benefits?

•	If yes, do benefits continue beyond age 65?

•	If yes, are benefits funded by pay-as-you-go?

•	Management/supervisor/confidential? (Section S8C, Line 1)

•	Did or will the school district's governing board adopt an LCAP or an update to the LCAP effective for the budget year?

•	Adoption date of the LCAP or an update to the LCAP:

X X X

X

X X X

X

January 2022

AL FISCAL IN
	
DICATORS
	
Negative Cash Flow

Independent Position Control
Declining Enrollment

New Charter Schools Impacting District Enrollment

Salary Increases Exceed COLA

X

ADDITION A1

A2

A3

A4

A5

Do cash flow projections show that the district will end the budget year with a negative cash balance in the general fund?

Is personnel position control independent from the payroll system?

Is enrollment decreasing in both the prior fiscal year and budget year?

Are any new charter schools operating in district boundaries that are impacting the district's enrollment, either in the prior fiscal year or budget year?

Has the district entered into a bargaining agreement where any of the budget or subsequent fiscal years of the agreement would result in salary increases that are expected to exceed the projected state funded cost-of-living adjustment?

No	Yes

X

X

X

X

X

California Dept of Education
SACS Financial Reporting Software - 2021.1.0
File: cb (Rev 03/26/2020)	Page 3 of 4	Printed: 6/9/2021 5:18 PM

Clovis Unified Fresno County

July 1 Budget FINANCIAL REPORTS 2021-22 Budget
School District Certification

10 62117 0000000 Form CB

ADDITIONAL FISCAL INDICATORS (continued)
A6	Uncapped Health Benefits	Does the district provide uncapped (100% employer paid) health benefits for current or retired employees?

No	Yes

X

A7	Independent Financial System

A8	Fiscal Distress Reports

A9	Change of CBO or Superintendent

Is the district’s financial system independent from the county office system?

Does the district have any reports that indicate fiscal distress? If yes, provide copies to the COE, pursuant to EC 42127.6(a).

Have there been personnel changes in the superintendent or chief business official (CBO) positions within the last 12 months?

X

X

X

California Dept of Education
SACS Financial Reporting Software - 2021.1.0
File: cb (Rev 03/26/2020)	Page 4 of 4	Printed: 6/9/2021 5:18 PM

Clovis Unified Fresno County

July 1 Budget 2021-22 Budget
Workers' Compensation Certification

10 62117 0000000 Form CC

ANNUAL CERTIFICATION REGARDING SELF-INSURED WORKERS' COMPENSATION CLAIMS

Pursuant to EC Section 42141, if a school district, either individually or as a member of a joint powers agency, is self-insured for workers' compensation claims, the superintendent of the school district annually shall provide information to the governing board of the school district regarding the estimated accrued but unfunded cost of those claims. The governing board annually shall certify to the county superintendent of schools the amount of money, if any, that it has decided to reserve in its budget for the cost of those claims.

To the County Superintendent of Schools:

( X ) Our district is self-insured for workers' compensation claims as defined in Education Code

Section 42141(a):

Total liabilities actuarially determined:

Less: Amount of total liabilities reserved in budget:

Estimated accrued but unfunded liabilities:

$         15,976,487.00 $         15,976,487.00
$	0.00

(	) This school district is self-insured for workers' compensation claims through a JPA, and offers the following information:

(	) This school district is not self-insured for workers' compensation claims.

Signed		Date of Meeting: Jun 09, 2021 Clerk/Secretary of the Governing Board
(Original signature required)

For additional information on this certification, please contact:

Name:	Susan Rutledge

Title:	Assistant Supt, Business Services

Telephone: 559-327-9127

E-mail:	susanrutledge@cusd.com

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: cc (Rev 02/14/2017)	Page 1 of 1	Printed: 6/9/2021 5:18 PM

Clovis Unified Fresno County

July 1 Budget
2020-21 Estimated Actuals GENERAL FUND
Current Expense Formula/Minimum Classroom Compensation

10 62117 0000000 Form CEA

PART I - CURRENT EXPENSE FORMULA

Total Expense
for Year	EDP (1)                   No.

Reductions (See Note 1) (2)

Current Expense of Education
EDP       (Col 1 - Col 2)        EDP No.                   (3)                   No.

Reductions (Extracted) (See Note 2) (4a)

Reductions (Overrides)* (See Note 2) (4b)

Current Expense-Part II
EDP       (Col 3 - Col 4)        EDP No.                   (5)                   No.

1000 - Certificated Salaries

2000 - Classified Salaries

3000 - Employee Benefits

4000 - Books, Supplies Equip Replace. (6500)

5000 - Services. . . & 7300 - Indirect Costs

200,156,647.11     301

80,744,002.08     311

139,020,855.75     321

60,132,541.70     331

45,048,002.46     341

871.50     303

19,914.52     313

9,591,426.07     323

235,250.90     333

174,166.13     343

200,155,775.61     305

80,724,087.56     315

129,429,429.68     325

59,897,290.80     335

44,873,836.33     345

5,944,896.87

6,906,252.83

5,049,284.93

4,942,880.61

4,943,463.38

307	194,210,878.74     309

317	73,817,834.73     319

327	124,380,144.75     329

337	54,954,410.19     339

347	39,930,372.95     349

TOTAL	515,080,419.98     365	TOTAL	487,293,641.36     369

Note 1 - In Column 2, report expenditures for the following programs: Nonagency (Goals 7100-7199), Community Services (Goal 8100), Food Services (Function 3700), Fringe Benefits for Retired Persons (Objects 3701-3702), and Facilities Acquisition & Construction (Function 8500).

Note 2 - In Column 4, report expenditures for: Transportation (Function 3600), Lottery Expenditures (Resource 1100), Special Education Students in Nonpublic Schools (Function 1180), and other federal or state categorical aid in which funds were granted for expenditures in a program not incurring any teacher salary expenditures or requiring disbursement of the funds without regard to the requirements of EC Section 41372.

* If an amount (even zero) is entered in any row of Column 4b or in Line 13b, the form uses only the values in Column 4b and Line 13b rather than the

values in Column 4a and Line 13a.

PART II: MINIMUM CLASSROOM COMPENSATION (Instruction, Functions 1000-1999)

EDP Object	No.

1.	Teacher Salaries as Per EC 41011. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.	Salaries of Instructional Aides Per EC 41011. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.	STRS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.	PERS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.	OASDI - Regular, Medicare and Alternative. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.	Health & Welfare Benefits (EC 41372)
(Include Health, Dental, Vision, Pharmaceutical, and

Annuity Plans). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.	Unemployment Insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.	Workers' Compensation Insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9.	OPEB, Active Employees (EC 41372). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1100 2100
3101 & 3102 3201 & 3202 3301 & 3302

3401 & 3402 3501 & 3502 3601 & 3602
3751 & 3752

160,654,899.61     375 18,582,296.68     380 41,118,697.54     382 3,697,853.01     383 3,981,457.34     384

28,972,037.11     385 91,345.48     390 665,499.69     392
0.00

10. Other Benefits (EC 22310). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	3901 & 3902	744,719.78     393

11. SUBTOTAL Salaries and Benefits (Sum Lines 1 - 10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. Less: Teacher and Instructional Aide Salaries and
Benefits deducted in Column 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13a. Less: Teacher and Instructional Aide Salaries and
Benefits (other than Lottery) deducted in Column 4a (Extracted). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b. Less: Teacher and Instructional Aide Salaries and
Benefits (other than Lottery) deducted in Column 4b (Overrides)*. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14. TOTAL SALARIES AND BENEFITS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15. Percent of Current Cost of Education Expended for Classroom
Compensation (EDP 397 divided by EDP 369) Line 15 must

equal or exceed 60% for elementary, 55% for unified and 50%

258,508,806.24     395

530.00

1,130,224.97     396

396

257,378,051.27     397

for high school districts to avoid penalty under provisions of EC 41372. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	52.82% 16. District is exempt from EC 41372 because it meets the provisions
of EC 41374. (If exempt, enter 'X') . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PART III: DEFICIENCY A
	
MOUNT

A deficiency amount (Line 5) is only applicable to districts not meeting the minimum classroom compensation percentage required under EC 41372 and not exempt under the provisions of EC 41374.
	
1.	Minimum percentage 2.	Percentage spent by 3.	Percentage below th 4.	District's Current Exp
5.	Deficiency Amount (
	required (60% eleme this district (Part II, L
e minimum (Part III, L ense of Education af
Part III, Line 3 times L
	ntary, ine 15 ine 1 ter red
ine 4)
	55% unified, 50% hi ) . . . . . . . . . . . . . . .
minus Line 2) . . . . . . uctions in columns 4
. . . . . . . . . . . . . . . .
	gh) . . . . . . .
. . . . . a or 4
. . . .
	. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b (Part I, EDP 369). .
. . . . . . . . . . . . . . . . .
	. . . . . . . .
. . . . . . . . . .
. . . .
	. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . .
	. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . .
	. . . . .                        55.00% . . . . .                        52.82% . . . .                           2.18% . . . .          487,293,641.36
. . . . .	10,623,001.38

PART IV: Explanation for
	
adjustments entere
	
d in
	
Part I, Column 4b (re
	
quire
	
d)

California Dept of Education
SACS Financial Reporting Software - 2021.1.0
File: cea (Rev 03/17/2021)	Page 1 of 1	Printed: 6/9/2021 5:18 PM

Clovis Unified Fresno County

July 1 Budget 2021-22 Budget GENERAL FUND
Current Expense Formula/Minimum Classroom Compensation

10 62117 0000000 Form CEB

PART I - CURRENT EXPENSE FORMULA

Total Expense
for Year	EDP (1)                   No.

Reductions (See Note 1) (2)

Current Expense of Education
EDP       (Col 1 - Col 2)        EDP No.                   (3)                   No.

Reductions (Extracted) (See Note 2) (4a)

Reductions (Overrides)* (See Note 2) (4b)

Current Expense-Part II
EDP       (Col 3 - Col 4)        EDP No.                   (5)                   No.

1000 - Certificated Salaries

2000 - Classified Salaries

3000 - Employee Benefits

4000 - Books, Supplies Equip Replace. (6500)

5000 - Services. . . & 7300 - Indirect Costs

202,510,507.40     301

87,735,507.67     311

148,677,802.44     321

132,311,519.33     331

33,503,837.21     341

4,365.00     303

51,314.52     313

9,739,325.87     323

41,338.89     333

173,646.96     343

202,506,142.40     305

87,684,193.15     315

138,938,476.57     325

132,270,180.44     335

33,330,190.25     345

5,691,464.73

7,456,661.73

5,374,809.90

4,485,150.03

4,747,524.50

307	196,814,677.67     309

317	80,227,531.42     319

327	133,563,666.67     329

337	127,785,030.41     339

347	28,582,665.75     349

TOTAL	594,729,182.81     365	TOTAL	566,973,571.92     369

Note 1 - In Column 2, report expenditures for the following programs: Nonagency (Goals 7100-7199), Community Services (Goal 8100), Food Services (Function 3700), Fringe Benefits for Retired Persons (Objects 3701-3702), and Facilities Acquisition & Construction (Function 8500).

Note 2 - In Column 4, report expenditures for: Transportation (Function 3600), Lottery Expenditures (Resource 1100), Special Education Students in Nonpublic Schools (Function 1180), and other federal or state categorical aid in which funds were granted for expenditures in a program not incurring any teacher salary expenditures or requiring disbursement of the funds without regard to the requirements of EC Section 41372.

* If an amount (even zero) is entered in any row of Column 4b or in Line 13b, the form uses only the values in Column 4b and Line 13b rather than the

values in Column 4a and Line 13a.

PART II: MINIMUM CLASSROOM COMPENSATION (Instruction, Functions 1000-1999)

EDP Object	No.

1.	Teacher Salaries as Per EC 41011. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.	Salaries of Instructional Aides Per EC 41011. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.	STRS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.	PERS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.	OASDI - Regular, Medicare and Alternative. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.	Health & Welfare Benefits (EC 41372)
(Include Health, Dental, Vision, Pharmaceutical, and

Annuity Plans). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.	Unemployment Insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.	Workers' Compensation Insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9.	OPEB, Active Employees (EC 41372). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1100 2100
3101 & 3102 3201 & 3202 3301 & 3302

3401 & 3402 3501 & 3502 3601 & 3602
3751 & 3752

161,471,804.00     375 21,313,008.57     380 41,500,946.06     382 4,009,163.87     383 4,161,085.87     384

29,461,160.38     385 2,142,507.39     390 546,965.75     392
0.00

10. Other Benefits (EC 22310). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	3901 & 3902	736,697.97     393

11. SUBTOTAL Salaries and Benefits (Sum Lines 1 - 10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. Less: Teacher and Instructional Aide Salaries and
Benefits deducted in Column 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13a. Less: Teacher and Instructional Aide Salaries and
Benefits (other than Lottery) deducted in Column 4a (Extracted). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b. Less: Teacher and Instructional Aide Salaries and
Benefits (other than Lottery) deducted in Column 4b (Overrides)*. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14. TOTAL SALARIES AND BENEFITS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15. Percent of Current Cost of Education Expended for Classroom
Compensation (EDP 397 divided by EDP 369) Line 15 must

equal or exceed 60% for elementary, 55% for unified and 50%

265,343,339.86     395

0.00

1,092,981.52     396

396

264,250,358.34     397

for high school districts to avoid penalty under provisions of EC 41372. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	46.61% 16. District is exempt from EC 41372 because it meets the provisions
of EC 41374. (If exempt, enter 'X') . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PART III: DEFICIENCY A
	
MOUNT

A deficiency amount (Line 5) is only applicable to districts not meeting the minimum classroom compensation percentage required under EC 41372 and not exempt under the provisions of EC 41374.
	
1.	Minimum percentage 2.	Percentage spent by 3.	Percentage below th 4.	District's Current Exp
5.	Deficiency Amount (
	required (60% eleme this district (Part II, L
e minimum (Part III, L ense of Education af
Part III, Line 3 times L
	ntary, ine 15 ine 1 ter red
ine 4)
	55% unified, 50% hi ) . . . . . . . . . . . . . . .
minus Line 2) . . . . . . uctions in columns 4
. . . . . . . . . . . . . . . .
	gh) . . . . . . .
. . . . . a or 4
. . . .
	. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b (Part I, EDP 369). .
. . . . . . . . . . . . . . . . .
	. . . . . . . .
. . . . . . . . . .
. . . .
	. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . .
	. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . .
	. . . . .                        55.00% . . . . .                        46.61% . . . .                           8.39% . . . .          566,973,571.92
. . . . .	47,569,082.68

PART IV: Explanation for
	
adjustments entere
	
d in
	
Part I, Column 4b (re
	
quire
	
d)

California Dept of Education
SACS Financial Reporting Software - 2021.1.0
File: ceb (Rev 03/17/2021)	Page 1 of 1	Printed: 6/9/2021 5:18 PM

Clovis Unified Fresno County

July 1 Budget
2020-21 Estimated Actuals Schedule of Long-Term Liabilities

10 62117 0000000 Form DEBT

Unaudited Balance
July 1

Audit Adjustments/ Restatements

Audited Balance July 1

Ending Balance Increases	Decreases	June 30

Amounts Due Within One Year

Governmental Activities:

General Obligation Bonds Payable State School Building Loans Payable Certificates of Participation Payable Capital Leases Payable
Lease Revenue Bonds Payable Other General Long-Term Debt Net Pension Liability
Total/Net OPEB Liability Compensated Absences Payable

Governmental activities long-term liabilities

459,686,767.20

1,538,005.00 1,482,888.00

630,000.00 489,521,762.00 314,771,989.00 3,473,663.00

1,271,105,074.20

459,686,767.20 0.00 1,538,005.00 1,482,888.00 0.00 630,000.00 489,521,762.00 314,771,989.00 3,473,663.00

0.00	1,271,105,074.20	0.00

459,686,767.20 0.00 1,538,005.00 1,482,888.00 0.00 630,000.00 489,521,762.00 314,771,989.00 3,473,663.00

0.00	1,271,105,074.20	0.00

Business-Type Activities:

General Obligation Bonds Payable State School Building Loans Payable Certificates of Participation Payable Capital Leases Payable
Lease Revenue Bonds Payable Other General Long-Term Debt Net Pension Liability
Total/Net OPEB Liability Compensated Absences Payable

Business-type activities long-term liabilities

0.00	0.00 0.00	0.00 0.00	0.00 0.00	0.00 0.00	0.00 0.00	0.00 0.00	0.00 0.00	0.00 0.00	0.00

0.00	0.00	0.00	0.00	0.00	0.00	0.00

California Dept of Education
SACS Financial Reporting Software - 2021.1.0
File: debt (Rev 02/22/2018)	Page 1 of 1	Printed: 6/9/2021 5:18 PM

Clovis Unified Fresno County

July 1 Budget
2020-21 Estimated Actuals
Every Student Succeeds Act Maintenance of Effort Expenditures

10 62117 0000000 Form ESMOE

Funds 01, 09, and 62	2020-21
	
Goals	Functions	Objects
	Expenditures

Manually entered. Must not include expenditures in lines B, C1-C8, D1, or D2.

Manually entered. Must not include expenditures in lines A or D1.

Section I - Expenditures

A. Total state, federal, and local expenditures (all resources)

B. Less all federal expenditures not allowed for MOE

(Resources 3000-5999, except 3385)

All	All	1000-7999

All	All	1000-7999

541,085,729.90

45,160,906.67

C. Less state and local expenditures not allowed for MOE: (All resources, except federal as identified in Line B)

1.     Community Services

2.     Capital Outlay

3.     Debt Service

4.     Other Transfers Out

5.     Interfund Transfers Out

6.     All Other Financing Uses

7.     Nonagency

8.     Tuition (Revenue, in lieu of expenditures, to approximate costs of services for which tuition is received)

All

All except 7100-7199

All

All

All

All

7100-7199

All

5000-5999

All except 5000-5999

9100

9200

9300

9100 9200

All except 5000-5999, 9000-9999

All

1000-7999

6000-6999

5400-5450, 5800, 7430-7439

7200-7299

7600-7629

7699 7651

1000-7999

8710

131,767.97

5,712,409.33

928,005.25

1,113,798.53

4,078,012.50

0.00

291,055.69

0.00

9.     Supplemental expenditures made as a result of a Presidentially declared disaster

10. Total state and local expenditures not allowed for MOE calculation
(Sum lines C1 through C9)

D. Plus additional MOE expenditures:

12,255,049.27 1000-7143,
7300-7439

1.     Expenditures to cover deficits for food services (Funds 13 and 61) (If negative, then zero)

minus
All	All	8000-8699	2,735,357.32

2.     Expenditures to cover deficits for student body activities

E. Total expenditures subject to MOE

(Line A minus lines B and C10, plus lines D1 and D2)	486,405,131.28

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: esmoe (Rev 03/01/2018)	Page 1	Printed: 6/9/2021 5:18 PM

Clovis Unified Fresno County

July 1 Budget
2020-21 Estimated Actuals
Every Student Succeeds Act Maintenance of Effort Expenditures

10 62117 0000000 Form ESMOE

Section II - Expenditures Per ADA

A. Average Daily Attendance

(Form A, Annual ADA column, sum of lines A6 and C9)

B. Expenditures per ADA (Line I.E divided by Line II.A)

2020-21 Annual ADA/ Exps. Per ADA

42,021.83

11,575.06

Section III - MOE Calculation (For data collection only. Final

determination will be done by CDE)	Total	Per ADA

A. Base expenditures (Preloaded expenditures from prior year official CDE MOE calculation). (Note: If the prior year MOE was not met, CDE has adjusted the prior year base to 90 percent of the preceding prior year amount rather than the actual prior year expenditure amount.)

1.     Adjustment to base expenditure and expenditure per ADA amounts for LEAs failing prior year MOE calculation (From Section IV)

2.     Total adjusted base expenditure amounts (Line A plus Line A.1)

463,314,871.00

0.00

463,314,871.00

11,023.71

0.00

11,023.71

B. Required effort (Line A.2 times 90%)

C. Current year expenditures (Line I.E and Line II.B)

D. MOE deficiency amount, if any (Line B minus Line C) (If negative, then zero)

E. MOE determination

(If one or both of the amounts in line D are zero, the MOE requirement

is met; if both amounts are positive, the MOE requirement is not met. If either column in Line A.2 or Line C equals zero, the MOE calculation is incomplete.)

F. MOE deficiency percentage, if MOE not met; otherwise, zero (Line D divided by Line B)
(Funding under ESSA covered programs in FY 2022-23 may

be reduced by the lower of the two percentages)

416,983,383.90

486,405,131.28

0.00

MOE Met

0.00%

9,921.34

11,575.06

0.00

0.00%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: esmoe (Rev 03/01/2018)	Page 2	Printed: 6/9/2021 5:18 PM

Clovis Unified Fresno County

July 1 Budget
2020-21 Estimated Actuals
Every Student Succeeds Act Maintenance of Effort Expenditures

10 62117 0000000 Form ESMOE

SECTION IV - Detail of Adjustments to Base Expenditures (used in Sectio

Description of Adjustments
	
n III, Line A
	
.1)
	
	Total Expenditures

To
	
tal a
	
djustments to base expenditures
	
0.00

Expenditures Per ADA

0.00

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: esmoe (Rev 03/01/2018)	Page 3	Printed: 6/9/2021 5:18 PM

Clovis Unified Fresno County

July 1 Budget
2020-21 Estimated Actuals Indirect Cost Rate Worksheet

10 62117 0000000 Form ICR

Part I - General Administrative Share of Plant Services Costs

California's indirect cost plan allows that the general administrative costs in the indirect cost pool may include that portion of plant services costs (maintenance and operations costs and facilities rents and leases costs) attributable to the general administrative offices. The calculation of the plant services costs attributed to general administration and included in the pool is standardized and automated
using the percentage of salaries and benefits relating to general administration as proxy for the percentage of square footage occupied by general administration.

A.	Salaries and Benefits - Other General Administration and Centralized Data Processing

1. Salaries and benefits paid through payroll (Funds 01, 09, and 62, objects 1000-3999 except 3701-3702)

(Functions 7200-7700, goals 0000 and 9000)	13,896,284.88 2. Contracted general administrative positions not paid through payroll
a. Enter the costs, if any, of general administrative positions performing services ON SITE but paid through a contract, rather than through payroll, in functions 7200-7700, goals 0000 and 9000, Object 5800.
b. If an amount is entered on Line A2a, provide the title, duties, and approximate FTE of each general administrative position paid through a contract. Retain supporting documentation in case of audit.

B.	Salaries and Benefits - All Other Activities

1. Salaries and benefits paid through payroll (Funds 01, 09, and 62, objects 1000-3999 except 3701-3702)

(Functions 1000-6999, 7100-7180, & 8100-8400; Functions 7200-7700, all goals except 0000 & 9000)	399,801,307.02

C.	Percentage of Plant Services Costs Attributable to General Administration

(Line A1 plus Line A2a, divided by Line B1; zero if negative) (See Part III, Lines A5 and A6)	3.48%

Part II - Adjustments for Employment Separation Costs

When an employee separates from service, the local educational agency (LEA) may incur costs associated with the separation in addition to the employee's regular salary and benefits for the final pay period. These additional costs can be categorized as "normal" or "abnormal or mass" separation costs.

Normal separation costs include items such as pay for accumulated unused leave or routine severance pay authorized by governing board policy. Normal separation costs are not allowable as direct costs to federal programs, but are allowable as indirect costs. State programs may have similar restrictions. Where federal or state program guidelines required that the LEA charge an employee's normal separation costs to an unrestricted resource rather than to the restricted program in which the employee worked, the LEA may identify and enter these costs on Line A for inclusion in the indirect cost pool.

Abnormal or mass separation costs are those costs resulting from actions taken by an LEA to influence employees to terminate their employment earlier than they normally would have. Abnormal or mass separation costs include retirement incentives such as a Golden Handshake or severance packages negotiated to effect termination. Abnormal or mass separation costs may not be charged to federal programs as either direct costs or indirect costs. Where an LEA paid abnormal or mass separation costs on behalf of positions in general administrative functions included in the indirect cost pool, the LEA must identify and enter these costs on Line B for exclusion from the pool.

A.	Normal Separation Costs (optional)

Enter any normal separation costs paid on behalf of employees of restricted state or federal programs that

were charged to an unrestricted resource (0000-1999) in funds 01, 09, and 62 with functions 1000-6999 or 8100-8400 rather than to the restricted program. These costs will be moved in Part III from base costs to the indirect cost pool. Retain supporting documentation.

B.	Abnormal or Mass Separation Costs (required)

Enter any abnormal or mass separation costs paid on behalf of general administrative positions charged to unrestricted resources (0000-1999) in funds 01, 09, and 62 with functions 7200-7700. These costs will be
moved in Part III from the indirect cost pool to base costs. If none, enter zero.	0.00

California Dept of Education
SACS Financial Reporting Software - 2021.1.0
File: icr (Rev 06/02/2020)	Page 1 of 3	Printed: 6/9/2021 5:19 PM

Clovis Unified Fresno County

July 1 Budget
2020-21 Estimated Actuals Indirect Cost Rate Worksheet

10 62117 0000000 Form ICR

Part III - Indirect Cost Rate Calculation (Funds 01, 09, and 62, unless indicated otherwise) A.	Indirect Costs

1.     Other General Administration, less portion charged to restricted resources or specific goals (Functions 7200-7600, objects 1000-5999, minus Line B9)
2.     Centralized Data Processing, less portion charged to restricted resources or specific goals

(Function 7700, objects 1000-5999, minus Line B10)
3.     External Financial Audit - Single Audit (Function 7190, resources 0000-1999, goals 0000 and 9000, objects 5000-5999)

4.     Staff Relations and Negotiations (Function 7120, resources 0000-1999, goals 0000 and 9000, objects 1000-5999)

5.     Plant Maintenance and Operations (portion relating to general administrative offices only) (Functions 8100-8400, objects 1000-5999 except 5100, times Part I, Line C)
6.     Facilities Rents and Leases (portion relating to general administrative offices only) (Function 8700, resources 0000-1999, objects 1000-5999 except 5100, times Part I, Line C)
7.     Adjustment for Employment Separation Costs

17,392,957.15

5,748,221.27

12,000.00

322,017.16

1,780,532.17

1,211.04

a. Plus: Normal Separation Costs (Part II, Line A)                                                                                                                                            0.00 b. Less: Abnormal or Mass Separation Costs (Part II, Line B)                                                                                                                        0.00

8.     Total Indirect Costs (Lines A1 through A7a, minus Line A7b) 9.     Carry-Forward Adjustment (Part IV, Line F)
10.     Total Adjusted Indirect Costs (Line A8 plus Line A9)

25,256,938.79 321,652.27
25,578,591.06

B.	Base Costs

1.     Instruction (Functions 1000-1999, objects 1000-5999 except 5100)

2.     Instruction-Related Services (Functions 2000-2999, objects 1000-5999 except 5100) 3.     Pupil Services (Functions 3000-3999, objects 1000-5999 except 4700 and 5100)
4.     Ancillary Services (Functions 4000-4999, objects 1000-5999 except 5100)

5.     Community Services (Functions 5000-5999, objects 1000-5999 except 5100)

6.     Enterprise (Function 6000, objects 1000-5999 except 4700 and 5100) 7.     Board and Superintendent (Functions 7100-7180, objects 1000-5999,
minus Part III, Line A4)

8.     External Financial Audit - Single Audit and Other (Functions 7190-7191, objects 5000-5999, minus Part III, Line A3)

9.     Other General Administration (portion charged to restricted resources or specific goals only) (Functions 7200-7600, resources 2000-9999, objects 1000-5999; Functions 7200-7600, resources 0000-1999, all goals except 0000 and 9000, objects 1000-5999)
10.     Centralized Data Processing (portion charged to restricted resources or specific goals only)

(Function 7700, resources 2000-9999, objects 1000-5999; Function 7700, resources 0000-1999, all goals except 0000 and 9000, objects 1000-5999)
11.     Plant Maintenance and Operations (all except portion relating to general administrative offices) (Functions 8100-8400, objects 1000-5999 except 5100, minus Part III, Line A5)
12.     Facilities Rents and Leases (all except portion relating to general administrative offices) (Function 8700, objects 1000-5999 except 5100, minus Part III, Line A6)
13.     Adjustment for Employment Separation Costs

319,156,190.66 65,753,395.04 56,048,462.35 7,733,141.14 131,767.97 0.00

2,397,242.54

0.00

407,836.79

9,345.00

49,384,185.24

33,588.96

a. Less: Normal Separation Costs (Part II, Line A)                                                                                                                                            0.00 b. Plus: Abnormal or Mass Separation Costs (Part II, Line B)                                                                                                                         0.00

14.     Student Activity (Fund 08, functions 4000-5999, objects 1000-5999 except 5100)

15.     Adult Education (Fund 11, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100)

16.     Child Development (Fund 12, functions 1000-6999, 8100-8400 & 8700, objects 1000-5999 except 4700 & 5100) 17.     Cafeteria (Funds 13 & 61, functions 1000-6999, 8100-8400 & 8700, objects 1000-5999 except 4700 & 5100) 18.     Foundation (Funds 19 & 57, functions 1000-6999, 8100-8400 & 8700, objects 1000-5999 except 4700 & 5100)
19.     Total Base Costs (Lines B1 through B12 and Lines B13b through B18, minus Line B13a)

0.00 5,532,558.02 4,202,924.07 8,774,307.43 0.00
519,564,945.21

C.     Straight Indirect Cost Percentage Before Carry-Forward Adjustment

(For information only - not for use when claiming/recovering indirect costs)

(Line A8 divided by Line B19)	4.86%

D.     Preliminary Proposed Indirect Cost Rate

(For final approved fixed-with-carry-forward rate for use in 2022-23 see www.cde.ca.gov/fg/ac/ic)

(Line A10 divided by Line B19)	4.92%

California Dept of Education
SACS Financial Reporting Software - 2021.1.0
File: icr (Rev 06/02/2020)	Page 2 of 3	Printed: 6/9/2021 5:19 PM

Clovis Unified Fresno County

July 1 Budget
2020-21 Estimated Actuals Indirect Cost Rate Worksheet

10 62117 0000000 Form ICR

Part IV - Carry-forward Adjustment

The carry-forward adjustment is an after-the-fact adjustment for the difference between indirect costs recoverable using the indirect cost rate approved for use in a given year, and the actual indirect costs incurred in that year. The carry-forward adjustment eliminates the need for LEAs to file amended federal reports when their actual indirect costs vary from the estimated indirect costs on which the approved rate was based.

Where the ratio of indirect costs incurred in the current year is less than the estimated ratio of indirect costs on which the approved rate for use in the current year was based, the carry-forward adjustment is limited by using either the approved rate times current year base costs, or the highest rate actually used to recover costs from any program times current year base costs, if the highest rate used was less than the approved rate. Rates used to recover costs from programs are displayed in Exhibit A.

A.	Indirect costs incurred in the current year (Part III, Line A8)	25,256,938.79

B.	Carry-forward adjustment from prior year(s)

1.     Carry-forward adjustment from the second prior year

2.     Carry-forward adjustment amount deferred from prior year(s), if any

471,439.30

0.00

C.	Carry-forward adjustment for under- or over-recovery in the current year

1.     Under-recovery: Part III, Line A8, plus carry-forward adjustment from prior years, minus (approved indirect cost rate (4.89%) times Part III, Line B19); zero if negative

2.     Over-recovery: Part III, Line A8, plus carry-forward adjustment from prior years, minus the lesser of (approved indirect cost rate (4.89%) times Part III, Line B19) or (the highest rate used to
recover costs from any program (8.5%) times Part III, Line B19); zero if positive

321,652.27

0.00

D.	Preliminary carry-forward adjustment (Line C1 or C2)	321,652.27

E.	Optional allocation of negative carry-forward adjustment over more than one year

Where a negative carry-forward adjustment causes the proposed approved rate to fall below zero or would reduce the rate at which the LEA could recover indirect costs to such an extent that it would cause the LEA significant fiscal harm, the LEA may request that
the carry-forward adjustment be allocated over more than one year. Where allocation of a negative carry-forward adjustment over more than one year does not resolve a negative rate, the CDE will work with the LEA on a case-by-case basis to establish an approved rate.

Option 1.

Option 2.

Option 3.

Preliminary proposed approved rate (Part III, Line D) if entire negative carry-forward adjustment is applied to the current year calculation:

Preliminary proposed approved rate (Part III, Line D) if one-half of negative carry-forward adjustment is applied to the current year calculation and the remainder
is deferred to one or more future years:

Preliminary proposed approved rate (Part III, Line D) if one-third of negative carry-forward adjustment is applied to the current year calculation and the remainder
is deferred to one or more future years:

not applicable

not applicable

not applicable

LEA request for Option 1, Option 2, or Option 3

1

F.	Carry-forward adjustment used in Part III, Line A9 (Line D minus amount deferred if

Option 2 or Option 3 is selected)	321,652.27

California Dept of Education
SACS Financial Reporting Software - 2021.1.0
File: icr (Rev 06/02/2020)	Page 3 of 3	Printed: 6/9/2021 5:19 PM

Clovis Unified Fresno County

July 1 Budget
2020-21 Estimated Actuals
Exhibit A: Indirect Cost Rates Charged to Programs

10 62117 0000000 Form ICR

Approved indirect cost rate:          4.89% Highest rate used in any program:          8.50%

Note: In one or more resources, the rate used is greater than the approved rate.

Fund	Resource

01	3010 01	3182 01	3345 01	3385 01	3395 01	3410 01	3550 01	4035 01	4201 01	4203 01	4510 01	5810 01	6010 01	6128 01	6387 01	6388 01	6520 01	7510 11	6391 12	6105 13	5310

Eligible Expenditures (Objects 1000-5999 except Object 5100)

7,296,263.96 389,408.24 1,845.29 96,800.81 84,728.75 149,306.90 240,848.00 1,681,746.00 31,788.00 250,917.84 137,274.29 843,147.14 750,903.83 689,260.00 2,840,509.91 2,220,094.10 99,689.66 1,410,883.18 2,385,684.00 4,655,779.00 12,596,366.65

Indirect Costs Charged          Rate (Objects 7310 and 7350)         Used

356,461.00         4.89% 17,421.11         4.47% 91.71         4.97% 4,610.19         4.76% 3,429.25         4.05% 7,301.10         4.89% 11,826.00         4.91% 82,237.00         4.89% 1,554.10         4.89% 5,018.36         2.00% 6,712.71         4.89% 38,007.73         4.51% 34,385.22         4.58% 58,609.00         8.50% 138,666.79         4.88% 112,128.21         5.05% 4,876.20         4.89% 68,992.17         4.89% 116,660.00         4.89% 248,064.00         5.33% 599,950.33         4.76%

California Dept of Education
SACS Financial Reporting Software - 2021.1.0
File: icr (Rev 02/10/2020)	Page 1 of 1	Printed: 6/9/2021 5:19 PM

Clovis Unified Fresno County

July 1 Budget
2020-21 Estimated Actuals LOTTERY REPORT Revenues, Expenditures and Ending Balances - All Funds

10 62117 0000000 Form L

Lottery: Unrestricted
Description	Object Codes	(Resource 1100)

Lottery: Transferred to	Instructional
Other Resources	Materials
for Expenditure     (Resource 6300)*	Totals

(3,494.23)
		
(3,494.23)

97,017.61	97,017.61
	
0.00 0.00

0.00

0.00
		0.00 0.00

0.00

0.00

0.00
0.00
		0.00
0.00

A. AMOUNT AVAILABLE FOR THIS FISCAL YEAR

1. Adjusted Beginning Fund Balance 2. State Lottery Revenue
3. Other Local Revenue

4. Transfers from Funds of Lapsed/Reorganized Districts

5. Contributions from Unrestricted Resources (Total must be zero)
6. Total Available

(Sum Lines A1 through A5)

9791-9795 8560
8600-8799

8965

8980

0.00 6,715,418.33 0.00

0.00

0.00

6,715,418.33

3,309,296.38 2,368,661.70 0.00

0.00

0.00	5,677,958.08

3,309,296.38 9,084,080.03 0.00

0.00

0.00

12,393,376.41

B. EXPENDITURES AND OTHER FINANCING USES

1. Certificated Salaries 2. Classified Salaries 3. Employee Benefits 4. Books and Supplies
5. a. Services and Other Operating Expenditures (Resource 1100)

b. Services and Other Operating Expenditures (Resource 6300)

c. Duplicating Costs for Instructional Materials (Resource 6300)

6. Capital Outlay

7. Tuition
8. Interagency Transfers Out
a. To Other Districts, County Offices, and Charter Schools

b. To JPAs and All Others

9. Transfers of Indirect Costs 10. Debt Service
11. All Other Financing Uses

1000-1999 2000-2999 3000-3999 4000-4999

5000-5999

5000-5999, except 5100, 5710, 5800

5100, 5710, 5800 6000-6999 7100-7199

7211,7212,7221, 7222,7281,7282 7213,7223, 7283,7299

7300-7399 7400-7499
7630-7699

5,361,461.03 252,736.95 1,072,700.59
32,013.99

5,361,461.03 252,736.95 1,072,700.59
1,580,940.47	1,612,954.46

12. Total Expenditures and Other Financing Uses

(Sum Lines B1 through B11 )	6,715,418.33	0.00	1,677,958.08	8,393,376.41

C. ENDING BALANCE

(Must equal Line A6 minus Line B12)	979Z	0.00	0.00	4,000,000.00	4,000,000.00 D. COMMENTS:
Explanation needed for amounts in shaded cells for Resource 6300.

Data from this report will be used to prepare a report to the Legislature as required by Control Section 24.60 of the Budget Act.

*Pursuant to Government Code Section 8880.4(a)(2)(B) and the definition in Education Code Section 60010(h), Resource 6300 funds are to be used for the purchase of instructional materials only. Any amounts in the shaded cells of this column should be reviewed for appropriateness.

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: lot (Rev 02/24/2016)	Page 1 of 1	Printed: 6/9/2021 5:19 PM

Clovis Unified Fresno County

July 1 Budget General Fund Multiyear Projections Unrestricted

10 62117 0000000 Form MYP

Description

(Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted)
A. REVENUES AND OTHER FINANCING SOURCES 1. LCFF/Revenue Limit Sources
2. Federal Revenues

3. Other State Revenues 4. Other Local Revenues
5. Other Financing Sources a. Transfers In
b. Other Sources c. Contributions

6. Total (Sum lines A1 thru A5c)

B. EXPENDITURES AND OTHER FINANCING USES 1. Certificated Salaries
a. Base Salaries

b. Step & Column Adjustment c. Cost-of-Living Adjustment d. Other Adjustments
e. Total Certificated Salaries (Sum lines B1a thru B1d) 2. Classified Salaries
a. Base Salaries

b. Step & Column Adjustment c. Cost-of-Living Adjustment d. Other Adjustments
e. Total Classified Salaries (Sum lines B2a thru B2d) 3. Employee Benefits
4. Books and Supplies

5. Services and Other Operating Expenditures

6. Capital Outlay

Object Codes

8010-8099 8100-8299 8300-8599 8600-8799

8900-8929 8930-8979 8980-8999

1000-1999

2000-2999 3000-3999 4000-4999 5000-5999
6000-6999

2021-22 Budget (Form 01) (A)

416,909,623.00 44,280,455.74 9,087,822.57 13,649,791.80

3,336,000.00 1,700,000.00
(55,608,458.06)

433,355,235.05

165,102,516.22

59,472,017.12 101,925,667.27 68,866,856.21 26,885,727.54
764,889.33

% Change
(Cols. C-A/A) (B)

3.01% -82.04% -23.11%
7.75%

50.96% -100.00%
39.98%

-10.86%

5.93%

5.93% 4.32%
-72.03% 0.00%
0.00%

2022-23 Projection (C)

429,461,510.00 7,953,739.53 6,987,810.77 14,708,322.46

5,036,000.00

(77,839,185.90) 386,308,196.86

165,102,516.22 9,798,198.98

174,900,715.20

59,472,017.12 3,529,435.48

63,001,452.60 106,329,676.29 19,259,819.35 26,885,737.54
764,889.33

% Change
(Cols. E-C/C) (D)

3.09% 0.00% 0.07% 0.00%

-49.64% 0.00% 2.76%

2.24%

0.40%

0.40% 4.00% 0.00% -0.51%
0.00%

2023-24 Projection (E)

442,743,710.00 7,953,739.53 6,992,800.75 14,708,322.46

2,536,000.00 0.00
(79,983,686.84)

394,950,885.90

174,900,715.20 699,602.86

175,600,318.06

63,001,452.60 252,005.81

63,253,458.41 110,582,863.35 19,259,819.35 26,748,770.77
764,889.33

7. Other Outgo (excluding Transfers of Indirect Costs) 8. Other Outgo - Transfers of Indirect Costs
9. Other Financing Uses a. Transfers Out
b. Other Uses

10. Other Adjustments (Explain in Section F below) 11. Total (Sum lines B1 thru B10)
C. NET INCREASE (DECREASE) IN FUND BALANCE (Line A6 minus line B11)

D. FUND BALANCE

1. Net Beginning Fund Balance (Form 01, line F1e) 2. Ending Fund Balance (Sum lines C and D1)

3. Components of Ending Fund Balance a. Nonspendable
b. Restricted c. Committed
1. Stabilization Arrangements 2. Other Commitments
d. Assigned

e. Unassigned/Unappropriated

1. Reserve for Economic Uncertainties 2. Unassigned/Unappropriated
f. Total Components of Ending Fund Balance

(Line D3f must agree with line D2)

7100-7299, 7400-7499 7300-7399

7600-7629 7630-7699

9710-9719 9740

9750 9760 9780

9789

9790

2,119,669.04 (2,119,597.51)

3,123,967.50 0.00

426,141,712.72

7,213,522.33

127,191,872.80 134,405,395.13

0.00

0.00 0.00
14,500,648.00

0.00 119,904,747.13

134,405,395.13

0.00%            2,119,669.32 0.00%          (2,119,597.79)

0.00%	3,123,967.91 0.00%

-7.48%	394,266,329.75

(7,958,132.89)

134,405,395.13 126,447,262.24

126,447,262.24

126,447,262.24

0.00%            2,119,669.32 0.00%          (2,119,597.79)

0.00%	3,123,967.91 0.00%

1.29%	399,334,158.71

(4,383,272.81)

126,447,262.24 122,063,989.43

122,063,989.43

122,063,989.43

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: myp (Rev 03/30/2015)	Page 1	Printed: 6/9/2021 5:19 PM

Clovis Unified Fresno County

July 1 Budget General Fund Multiyear Projections Unrestricted

10 62117 0000000 Form MYP

Object Description	Codes

E. AVAILABLE RESERVES 1. General Fund
a. Stabilization Arrangements                                                                       9750 b. Reserve for Economic Uncertainties                                                       9789
c. Unassigned/Unappropriated	9790 (Enter reserve projections for subsequent years 1 and 2
in Columns C and E; current year - Column A - is extracted.)

2. Special Reserve Fund - Noncapital Outlay (Fund 17)

a. Stabilization Arrangements	9750 b. Reserve for Economic Uncertainties	9789 c. Unassigned/Unappropriated	9790
3. Total Available Reserves (Sum lines E1a thru E2c)

2021-22 Budget (Form 01) (A)

% Change
(Cols. C-A/A) (B)

2022-23 Projection (C)

% Change
(Cols. E-C/C) (D)

2023-24 Projection (E)

0.00 0.00
119,904,747.13

119,904,747.13

0.00
0.00

0.00
0.00

					
					
		126,447,262.24
		122,063,989.43

					

		

126,447,262.24

				122,063,989.43

F. ASSUMPTIONS

Please provide below or on a separate attachment, the assumptions used to determine the projections for the first and second subsequent fiscal years. Further, please include an explanation for any significant expenditure adjustments projected in lines B1d, B2d, and B10. For additional information, please refer to the Budget Assumptions section of the SACS Financial Reporting Software User Guide.

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: myp (Rev 03/30/2015)	Page 2	Printed: 6/9/2021 5:19 PM

Clovis Unified Fresno County

July 1 Budget General Fund Multiyear Projections Restricted

10 62117 0000000 Form MYP

Description

(Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted)
A. REVENUES AND OTHER FINANCING SOURCES 1. LCFF/Revenue Limit Sources
2. Federal Revenues

3. Other State Revenues 4. Other Local Revenues
5. Other Financing Sources a. Transfers In
b. Other Sources c. Contributions

6. Total (Sum lines A1 thru A5c)

B. EXPENDITURES AND OTHER FINANCING USES 1. Certificated Salaries
a. Base Salaries

b. Step & Column Adjustment c. Cost-of-Living Adjustment d. Other Adjustments
e. Total Certificated Salaries (Sum lines B1a thru B1d) 2. Classified Salaries
a. Base Salaries

b. Step & Column Adjustment c. Cost-of-Living Adjustment d. Other Adjustments
e. Total Classified Salaries (Sum lines B2a thru B2d) 3. Employee Benefits
4. Books and Supplies

5. Services and Other Operating Expenditures

6. Capital Outlay

Object Codes

8010-8099 8100-8299 8300-8599 8600-8799

8900-8929 8930-8979 8980-8999

1000-1999

2000-2999 3000-3999 4000-4999 5000-5999
6000-6999

2021-22 Budget (Form 01) (A)

0.00 53,496,920.76 78,450,820.38 19,788.00

0.00 0.00
55,608,458.06

187,575,987.20

37,407,991.18

28,263,490.55 46,752,135.17 63,444,663.12 8,163,760.07
150,000.00

% Change
(Cols. C-A/A) (B)

0.00% -82.04% -23.11%
7.75%

0.00% 0.00% 39.98%

-21.21%

5.93%

5.93% 4.32%
-72.03% 0.00%
0.00%

2022-23 Projection (C)

0.00 9,609,218.47 60,322,424.15 21,322.54

0.00 0.00
77,839,185.90

147,792,151.06

37,407,991.18 2,220,020.32

39,628,011.50

28,263,490.55 1,677,329.46

29,940,820.01 48,772,203.63 17,743,408.29 8,163,760.07
150,000.00

% Change
(Cols. E-C/C) (D)

0.00% 0.00% 0.07% 0.00%

0.00% 0.00% 2.76%

1.48%

0.40%

0.40% 4.00% 0.00% -0.51%
0.00%

2023-24 Projection (E)

0.00 9,609,218.47 60,365,500.25 21,322.54

0.00 0.00
79,983,686.84

149,979,728.10

39,628,011.50 158,512.05

39,786,523.55

29,940,820.01 119,763.28

30,060,583.29 50,723,091.77 17,743,408.32 8,122,173.61
150,000.00

7. Other Outgo (excluding Transfers of Indirect Costs)

8. Other Outgo - Transfers of Indirect Costs 9. Other Financing Uses
a. Transfers Out

b. Other Uses

10. Other Adjustments (Explain in Section F below) 11. Total (Sum lines B1 thru B10)
C. NET INCREASE (DECREASE) IN FUND BALANCE (Line A6 minus line B11)

D. FUND BALANCE

1. Net Beginning Fund Balance (Form 01, line F1e)

2. Ending Fund Balance (Sum lines C and D1) 3. Components of Ending Fund Balance
a. Nonspendable

b. Restricted c. Committed
1. Stabilization Arrangements 2. Other Commitments
d. Assigned

e. Unassigned/Unappropriated

1. Reserve for Economic Uncertainties 2. Unassigned/Unappropriated
f. Total Components of Ending Fund Balance

(Line D3f must agree with line D2)

7100-7299, 7400-7499 7300-7399

7600-7629 7630-7699

9710-9719 9740

9750 9760 9780

9789

9790

20,000.00 573,947.11

2,800,000.00 0.00

187,575,987.20

0.00

4,000,000.36 4,000,000.36

0.00 4,000,000.36

0.00

4,000,000.36

0.00% 0.00%

0.00% 0.00%

-21.21%

20,000.00 573,947.19

2,800,000.37

147,792,151.06

0.00

4,000,000.36 4,000,000.36

4,000,000.36

0.00

4,000,000.36

0.00%                 20,000.00 0.00%               573,947.19

0.00%	2,800,000.37 0.00%

1.48%	149,979,728.10

0.00

4,000,000.36 4,000,000.36

4,000,000.36

0.00

4,000,000.36

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: myp (Rev 03/30/2015)	Page 1	Printed: 6/9/2021 5:19 PM

Clovis Unified Fresno County

July 1 Budget General Fund Multiyear Projections Restricted

10 62117 0000000 Form MYP

Description

E. AVAILABLE RESERVES 1. General Fund
a. Stabilization Arrangements

b. Reserve for Economic Uncertainties

c. Unassigned/Unappropriated

(Enter reserve projections for subsequent years 1 and 2

in Columns C and E; current year - Column A - is extracted.) 2. Special Reserve Fund - Noncapital Outlay (Fund 17)
a. Stabilization Arrangements

b. Reserve for Economic Uncertainties

c. Unassigned/Unappropriated

2021-22 Budget
Object	(Form 01) Codes                             (A)

9750 9789

9790

9750 9789
9790

% Change
(Cols. C-A/A) (B)

2022-23 Projection (C)

% Change
(Cols. E-C/C) (D)

2023-24 Projection (E)

3. Total Available Reserves (Sum lines E1a thru E2c) F. ASSUMPTIONS
Please provide below or on a separate attachment, the assumptions used to determine the projections for the first and second subsequent fiscal years. Further, please include an explanation for any significant expenditure adjustments projected in lines B1d, B2d, and B10. For additional information, please refer to the Budget Assumptions section of the SACS Financial Reporting Software User Guide.

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: myp (Rev 03/30/2015)	Page 2	Printed: 6/9/2021 5:19 PM

Clovis Unified Fresno County

July 1 Budget General Fund Multiyear Projections
Unrestricted/Restricted

10 62117 0000000 Form MYP

Description

(Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted)
A. REVENUES AND OTHER FINANCING SOURCES 1. LCFF/Revenue Limit Sources
2. Federal Revenues

3. Other State Revenues 4. Other Local Revenues
5. Other Financing Sources a. Transfers In
b. Other Sources c. Contributions
6. Total (Sum lines A1 thru A5c)

B. EXPENDITURES AND OTHER FINANCING USES 1. Certificated Salaries
a. Base Salaries

b. Step & Column Adjustment c. Cost-of-Living Adjustment d. Other Adjustments
e. Total Certificated Salaries (Sum lines B1a thru B1d) 2. Classified Salaries
a. Base Salaries

b. Step & Column Adjustment c. Cost-of-Living Adjustment d. Other Adjustments
e. Total Classified Salaries (Sum lines B2a thru B2d) 3. Employee Benefits
4. Books and Supplies

5. Services and Other Operating Expenditures 6. Capital Outlay
7. Other Outgo (excluding Transfers of Indirect Costs) 8. Other Outgo - Transfers of Indirect Costs
9. Other Financing Uses a. Transfers Out
b. Other Uses

10. Other Adjustments

11. Total (Sum lines B1 thru B10)

C. NET INCREASE (DECREASE) IN FUND BALANCE (Line A6 minus line B11)
D. FUND BALANCE

1. Net Beginning Fund Balance (Form 01, line F1e) 2. Ending Fund Balance (Sum lines C and D1)
3. Components of Ending Fund Balance a. Nonspendable
b. Restricted c. Committed
1. Stabilization Arrangements 2. Other Commitments
d. Assigned

e. Unassigned/Unappropriated

1. Reserve for Economic Uncertainties 2. Unassigned/Unappropriated
f. Total Components of Ending Fund Balance

(Line D3f must agree with line D2)

Object Codes

8010-8099 8100-8299 8300-8599 8600-8799

8900-8929 8930-8979 8980-8999

1000-1999

2000-2999 3000-3999 4000-4999 5000-5999 6000-6999
7100-7299, 7400-7499 7300-7399

7600-7629 7630-7699

9710-9719 9740

9750 9760 9780

9789

9790

2021-22 Budget (Form 01) (A)

416,909,623.00 97,777,376.50 87,538,642.95 13,669,579.80

3,336,000.00 1,700,000.00 0.00 620,931,222.25

202,510,507.40

87,735,507.67 148,677,802.44 132,311,519.33 35,049,487.61 914,889.33 2,139,669.04
(1,545,650.40)

5,923,967.50 0.00

613,717,699.92

7,213,522.33

131,191,873.16 138,405,395.49

0.00 4,000,000.36

0.00 0.00
14,500,648.00

0.00 119,904,747.13

138,405,395.49

% Change
(Cols. C-A/A) (B)

3.01% -82.04% -23.11%
7.75%

50.96% -100.00%
0.00% -13.98%

5.93%

5.93% 4.32%
-72.03% 0.00% 0.00% 0.00% 0.00%

0.00% 0.00%

-11.68%

2022-23 Projection (C)

429,461,510.00 17,562,958.00 67,310,234.92 14,729,645.00

5,036,000.00 0.00 0.00
534,100,347.92

202,510,507.40 12,018,219.30 0.00
0.00 214,528,726.70

87,735,507.67 5,206,764.94 0.00
0.00 92,942,272.61 155,101,879.92 37,003,227.64 35,049,497.61 914,889.33 2,139,669.32
(1,545,650.60)

5,923,968.28 0.00 0.00
542,058,480.81

(7,958,132.89)

138,405,395.49 130,447,262.60

0.00 4,000,000.36

0.00 0.00 0.00

0.00 126,447,262.24

130,447,262.60

% Change
(Cols. E-C/C) (D)

3.09% 0.00% 0.07% 0.00%

-49.64% 0.00% 0.00% 2.03%

0.40%

0.40% 4.00% 0.00% -0.51% 0.00% 0.00% 0.00%

0.00% 0.00%

1.34%

2023-24 Projection (E)

442,743,710.00 17,562,958.00 67,358,301.00 14,729,645.00

2,536,000.00 0.00 0.00
544,930,614.00

214,528,726.70 858,114.91 0.00
0.00 215,386,841.61

92,942,272.61 371,769.09 0.00
0.00 93,314,041.70 161,305,955.12 37,003,227.67 34,870,944.38 914,889.33 2,139,669.32
(1,545,650.60)

5,923,968.28 0.00 0.00
549,313,886.81

(4,383,272.81)

130,447,262.60 126,063,989.79

0.00 4,000,000.36

0.00 0.00 0.00

0.00 122,063,989.43

126,063,989.79

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: myp (Rev 03/09/2016)	Page 1	Printed: 6/9/2021 5:19 PM

Clovis Unified Fresno County

July 1 Budget General Fund Multiyear Projections
Unrestricted/Restricted

10 62117 0000000 Form MYP

Object Description	Codes

E. AVAILABLE RESERVES 1. General Fund
a. Stabilization Arrangements	9750 b. Reserve for Economic Uncertainties	9789 c. Unassigned/Unappropriated	9790 d. Negative Restricted Ending Balances
(Negative resources 2000-9999)	979Z 2. Special Reserve Fund - Noncapital Outlay (Fund 17)
a. Stabilization Arrangements	9750 b. Reserve for Economic Uncertainties	9789 c. Unassigned/Unappropriated	9790
3. Total Available Reserves - by Amount (Sum lines E1a thru E2c)

4. Total Available Reserves - by Percent (Line E3 divided by Line F3c)

F. RECOMMENDED RESERVES

1. Special Education Pass-through Exclusions

For districts that serve as the administrative unit (AU) of a special education local plan area (SELPA):
a. Do you choose to exclude from the reserve calculation

the pass-through funds distributed to SELPA members?	No b. If you are the SELPA AU and are excluding special
education pass-through funds:

1. Enter the name(s) of the SELPA(s):

2021-22 Budget (Form 01) (A)

% Change
(Cols. C-A/A) (B)

2022-23 Projection (C)

% Change
(Cols. E-C/C) (D)

2023-24 Projection (E)

0.00 0.00
119,904,747.13

0.00 0.00 0.00
119,904,747.13
19.54%

0.00 0.00
126,447,262.24

0.00

0.00 0.00 0.00
126,447,262.24
23.33%

0.00 0.00
122,063,989.43

0.00

0.00 0.00 0.00
122,063,989.43
22.22%

0.00

42,075.83

613,717,699.92 0.00

613,717,699.92

2% 12,274,354.00

0.00 12,274,354.00
YES

0.00

42,075.83

542,058,480.81 0.00

542,058,480.81

2% 10,841,169.62

0.00 10,841,169.62
YES

0.00

42,206.63

549,313,886.81 0.00

549,313,886.81

2% 10,986,277.74

0.00 10,986,277.74
YES

2. Special education pass-through funds

(Column A: Fund 10, resources 3300-3499, 6500-6540 and 6546,

objects 7211-7213 and 7221-7223; enter projections for subsequent years 1 and 2 in Columns C and E)

2. District ADA

Used to determine the reserve standard percentage level on line F3d

(Col. A: Form A, Estimated P-2 ADA column, Lines A4 and C4; enter projections)

3. Calculating the Reserves

a. Expenditures and Other Financing Uses (Line B11)

b. Plus: Special Education Pass-through Funds (Line F1b2, if Line F1a is No)

c. Total Expenditures and Other Financing Uses (Line F3a plus line F3b)

d. Reserve Standard Percentage Level

(Refer to Form 01CS, Criterion 10 for calculation details) e. Reserve Standard - By Percent (Line F3c times F3d)
f. Reserve Standard - By Amount

(Refer to Form 01CS, Criterion 10 for calculation details) g. Reserve Standard (Greater of Line F3e or F3f)
h. Available Reserves (Line E3) Meet Reserve Standard (Line F3g)

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: myp (Rev 03/09/2016)	Page 2	Printed: 6/9/2021 5:19 PM

Clovis Unified Fresno County

July 1 Budget
2020-21 Estimated Actuals SUMMARY OF INTERFUND ACTIVITIES
FOR ALL FUNDS

10 62117 0000000 Form SIAA

Description

01 GENERAL FUND

Direct Costs - Interfund Transfers In	Transfers Out
5750	5750

Indirect Costs - Interfund Transfers In                 Transfers Out
7350	7350

Interfund Transfers In
8900-8929

Interfund Transfers Out
7600-7629

Due From Other Funds
9310

Due To Other Funds
9610

Expenditure Detail

Other Sources/Uses Detail Fund Reconciliation
08 STUDENT ACTIVITY SPECIAL REVENUE FUND Expenditure Detail
Other Sources/Uses Detail Fund Reconciliation
09 CHARTER SCHOOLS SPECIAL REVENUE FUND Expenditure Detail
Other Sources/Uses Detail Fund Reconciliation
10 SPECIAL EDUCATION PASS-THROUGH FUND Expenditure Detail
Other Sources/Uses Detail Fund Reconciliation
11 ADULT EDUCATION FUND Expenditure Detail
Other Sources/Uses Detail Fund Reconciliation
12 CHILD DEVELOPMENT FUND Expenditure Detail
Other Sources/Uses Detail Fund Reconciliation
13 CAFETERIA SPECIAL REVENUE FUND Expenditure Detail
Other Sources/Uses Detail Fund Reconciliation
14 DEFERRED MAINTENANCE FUND Expenditure Detail
Other Sources/Uses Detail Fund Reconciliation
15 PUPIL TRANSPORTATION EQUIPMENT FUND Expenditure Detail
Other Sources/Uses Detail Fund Reconciliation

17 SPECIAL RESERVE FUND FOR OTHER THAN CAPITAL OUTLAY Expenditure Detail
Other Sources/Uses Detail Fund Reconciliation
18 SCHOOL BUS EMISSIONS REDUCTION FUND Expenditure Detail
Other Sources/Uses Detail Fund Reconciliation
19 FOUNDATION SPECIAL REVENUE FUND Expenditure Detail
Other Sources/Uses Detail Fund Reconciliation

20 SPECIAL RESERVE FUND FOR POSTEMPLOYMENT BENEFITS Expenditure Detail
Other Sources/Uses Detail Fund Reconciliation
21 BUILDING FUND Expenditure Detail
Other Sources/Uses Detail Fund Reconciliation
25 CAPITAL FACILITIES FUND Expenditure Detail
Other Sources/Uses Detail Fund Reconciliation
30 STATE SCHOOL BUILDING LEASE/PURCHASE FUND Expenditure Detail
Other Sources/Uses Detail Fund Reconciliation
35 COUNTY SCHOOL FACILITIES FUND Expenditure Detail
Other Sources/Uses Detail Fund Reconciliation

40 SPECIAL RESERVE FUND FOR CAPITAL OUTLAY PROJECTS Expenditure Detail
Other Sources/Uses Detail Fund Reconciliation
49 CAP PROJ FUND FOR BLENDED COMPONENT UNITS Expenditure Detail
Other Sources/Uses Detail Fund Reconciliation
51 BOND INTEREST AND REDEMPTION FUND Expenditure Detail
Other Sources/Uses Detail Fund Reconciliation
52 DEBT SVC FUND FOR BLENDED COMPONENT UNITS Expenditure Detail
Other Sources/Uses Detail Fund Reconciliation
53 TAX OVERRIDE FUND Expenditure Detail
Other Sources/Uses Detail Fund Reconciliation
56 DEBT SERVICE FUND Expenditure Detail
Other Sources/Uses Detail Fund Reconciliation
57 FOUNDATION PERMANENT FUND Expenditure Detail
Other Sources/Uses Detail

Fund Reconciliation

5,702,034.75

0.00

5,498.00

10,600.00

0.00

62,475.00

0.00

0.00

0.00

0.00

0.00

(5,781,107.75)

0.00

0.00

0.00

0.00

122,184.00

116,660.00

580,899.93

599,950.33

0.00

(1,419,694.26)

0.00

0.00

0.00

0.00

0.00

0.00

7,881,437.43

0.00

424,000.00

0.00

0.00

2,800,000.00

0.00

0.00

0.00

0.00

4,078,012.50

0.00	0.00

0.00

0.00	0.00

0.00	0.00

0.00	0.00

0.00

0.00	0.00

804,679.14

0.00	0.00

0.00

0.00	0.00

0.00

0.00	0.00

0.00

0.00	0.00

0.00

0.00	0.00

0.00

0.00	0.00

0.00

0.00	0.00

0.00

0.00	0.00

7,545,437.43

0.00	0.00

1,336,000.00

0.00	0.00

0.00

0.00	0.00

0.00

0.00	0.00

0.00

0.00	0.00

0.00

0.00	0.00

0.00

0.00	0.00

0.00

0.00	0.00

0.00

0.00	0.00

0.00

0.00	0.00

0.00

0.00	0.00

	0.00	0.00

		

0.00	0.00

0.00	0.00

0.00	0.00

0.00	0.00	0.00	0.00

	

0.00

1,854,012.50

0.00

0.00

0.00

804,679.14

0.00

0.00

0.00

0.00

0.00	0.00

0.00	0.00

0.00	0.00

0.00	0.00

0.00	0.00

0.00	0.00

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: siaa (Rev 04/06/2020)	Page 1 of 2	Printed: 6/9/2021 5:19 PM

Clovis Unified Fresno County

July 1 Budget
2020-21 Estimated Actuals SUMMARY OF INTERFUND ACTIVITIES
FOR ALL FUNDS

10 62117 0000000 Form SIAA

Description

61 CAFETERIA ENTERPRISE FUND

Direct Costs - Interfund Transfers In	Transfers Out
5750	5750

Indirect Costs - Interfund Transfers In                 Transfers Out
7350	7350

Interfund Transfers In
8900-8929

Interfund Transfers Out
7600-7629

Due From Other Funds
9310

Due To Other Funds
9610

Expenditure Detail

Other Sources/Uses Detail Fund Reconciliation
62 CHARTER SCHOOLS ENTERPRISE FUND Expenditure Detail
Other Sources/Uses Detail Fund Reconciliation
63 OTHER ENTERPRISE FUND Expenditure Detail
Other Sources/Uses Detail Fund Reconciliation
66 WAREHOUSE REVOLVING FUND Expenditure Detail
Other Sources/Uses Detail Fund Reconciliation
67 SELF-INSURANCE FUND Expenditure Detail
Other Sources/Uses Detail Fund Reconciliation
71 RETIREE BENEFIT FUND Expenditure Detail
Other Sources/Uses Detail Fund Reconciliation
73 FOUNDATION PRIVATE-PURPOSE TRUST FUND Expenditure Detail
Other Sources/Uses Detail Fund Reconciliation
76 WARRANT/PASS-THROUGH FUND Expenditure Detail
Other Sources/Uses Detail Fund Reconciliation
95 STUDENT BODY FUND Expenditure Detail
Other Sources/Uses Detail Fund Reconciliation
TOTALS

0.00

0.00

5,781,107.75

0.00

0.00

(5,781,107.75)

0.00

0.00

1,419,694.26

0.00

0.00

(1,419,694.26)

0.00

13,764,129.07

0.00

0.00	0.00

0.00	0.00

0.00	0.00

0.00	0.00

0.00	0.00

0.00	0.00

0.00	0.00

0.00	0.00

0.00	0.00

13,764,129.07	0.00	0.00

0.00	0.00

0.00	0.00

500.00	0.00
		0.00	0.00

0.00	0.00

0.00	0.00

0.00	0.00

	

0.00

0.00

0.00	0.00

	

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: siaa (Rev 04/06/2020)	Page 2 of 2	Printed: 6/9/2021 5:19 PM

Clovis Unified Fresno County

July 1 Budget 2021-22 Budget
SUMMARY OF INTERFUND ACTIVITIES FOR ALL FUNDS

10 62117 0000000 Form SIAB

Description

01 GENERAL FUND Expenditure Detail
Other Sources/Uses Detail Fund Reconciliation
08 STUDENT ACTIVITY SPECIAL REVENUE FUND Expenditure Detail
Other Sources/Uses Detail Fund Reconciliation
09 CHARTER SCHOOLS SPECIAL REVENUE FUND Expenditure Detail
Other Sources/Uses Detail Fund Reconciliation
10 SPECIAL EDUCATION PASS-THROUGH FUND Expenditure Detail
Other Sources/Uses Detail Fund Reconciliation
11 ADULT EDUCATION FUND Expenditure Detail
Other Sources/Uses Detail Fund Reconciliation
12 CHILD DEVELOPMENT FUND Expenditure Detail
Other Sources/Uses Detail Fund Reconciliation
13 CAFETERIA SPECIAL REVENUE FUND Expenditure Detail
Other Sources/Uses Detail Fund Reconciliation
14 DEFERRED MAINTENANCE FUND Expenditure Detail
Other Sources/Uses Detail Fund Reconciliation
15 PUPIL TRANSPORTATION EQUIPMENT FUND Expenditure Detail
Other Sources/Uses Detail Fund Reconciliation

17 SPECIAL RESERVE FUND FOR OTHER THAN CAPITAL OUTLAY Expenditure Detail
Other Sources/Uses Detail Fund Reconciliation
18 SCHOOL BUS EMISSIONS REDUCTION FUND Expenditure Detail
Other Sources/Uses Detail Fund Reconciliation
19 FOUNDATION SPECIAL REVENUE FUND Expenditure Detail
Other Sources/Uses Detail Fund Reconciliation

20 SPECIAL RESERVE FUND FOR POSTEMPLOYMENT BENEFITS Expenditure Detail
Other Sources/Uses Detail Fund Reconciliation
21 BUILDING FUND Expenditure Detail
Other Sources/Uses Detail Fund Reconciliation
25 CAPITAL FACILITIES FUND Expenditure Detail
Other Sources/Uses Detail Fund Reconciliation
30 STATE SCHOOL BUILDING LEASE/PURCHASE FUND Expenditure Detail
Other Sources/Uses Detail Fund Reconciliation
35 COUNTY SCHOOL FACILITIES FUND Expenditure Detail
Other Sources/Uses Detail Fund Reconciliation

40 SPECIAL RESERVE FUND FOR CAPITAL OUTLAY PROJECTS Expenditure Detail
Other Sources/Uses Detail Fund Reconciliation
49 CAP PROJ FUND FOR BLENDED COMPONENT UNITS Expenditure Detail
Other Sources/Uses Detail Fund Reconciliation
51 BOND INTEREST AND REDEMPTION FUND Expenditure Detail
Other Sources/Uses Detail Fund Reconciliation
52 DEBT SVC FUND FOR BLENDED COMPONENT UNITS Expenditure Detail
Other Sources/Uses Detail Fund Reconciliation
53 TAX OVERRIDE FUND Expenditure Detail
Other Sources/Uses Detail Fund Reconciliation
56 DEBT SERVICE FUND Expenditure Detail
Other Sources/Uses Detail Fund Reconciliation
57 FOUNDATION PERMANENT FUND Expenditure Detail
Other Sources/Uses Detail

Fund Reconciliation

Direct Costs - Interfund Transfers In	Transfers Out
5750	5750

Indirect Costs - Interfund Transfers In                 Transfers Out
7350	7350

Interfund Transfers In
8900-8929

Interfund Transfers Out
7600-7629

Due From Other Funds
9310

Due To Other Funds
9610

0.00	0.00

0.00	0.00

0.00	0.00

0.00	0.00	0.00	0.00

	

0.00

1,327,087.50

0.00

0.00

0.00

950,000.00

0.00

0.00

0.00

0.00

0.00	0.00

0.00	0.00

0.00	0.00

0.00	0.00

0.00	0.00

0.00	0.00

0.00	(422,565.15)	0.00	(1,545,650.40)
3,336,000.00	5,923,967.50

0.00	0.00	0.00	0.00
0.00	0.00

5,050.00	0.00	279,951.00	0.00
		
	0.00	0.00

		

10,200.00	0.00	114,155.00	0.00
846,880.00	0.00

396,365.15	0.00	656,393.40	0.00
0.00	0.00

10,450.00	0.00	495,151.00	0.00
0.00	0.00

2,800,000.00	0.00

0.00	0.00

0.00	0.00

0.00	0.00

0.00

0.00

3,000,000.00

336,000.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00	0.00

0.00	0.00	0.00	0.00
0.00

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: siab (Rev 04/06/2020)	Page 1 of 2	Printed: 6/9/2021 5:19 PM

Clovis Unified Fresno County

July 1 Budget 2021-22 Budget
SUMMARY OF INTERFUND ACTIVITIES FOR ALL FUNDS

10 62117 0000000 Form SIAB

Description

61 CAFETERIA ENTERPRISE FUND Expenditure Detail
Other Sources/Uses Detail Fund Reconciliation
62 CHARTER SCHOOLS ENTERPRISE FUND Expenditure Detail
Other Sources/Uses Detail Fund Reconciliation
63 OTHER ENTERPRISE FUND Expenditure Detail
Other Sources/Uses Detail Fund Reconciliation
66 WAREHOUSE REVOLVING FUND Expenditure Detail
Other Sources/Uses Detail Fund Reconciliation
67 SELF-INSURANCE FUND Expenditure Detail
Other Sources/Uses Detail Fund Reconciliation
71 RETIREE BENEFIT FUND Expenditure Detail
Other Sources/Uses Detail Fund Reconciliation
73 FOUNDATION PRIVATE-PURPOSE TRUST FUND Expenditure Detail
Other Sources/Uses Detail Fund Reconciliation
76 WARRANT/PASS-THROUGH FUND Expenditure Detail
Other Sources/Uses Detail Fund Reconciliation
95 STUDENT BODY FUND Expenditure Detail
Other Sources/Uses Detail Fund Reconciliation
TOTALS

Direct Costs - Interfund Transfers In	Transfers Out
5750	5750

Indirect Costs - Interfund Transfers In                 Transfers Out
7350	7350

Interfund Transfers In
8900-8929

Interfund Transfers Out
7600-7629

Due From Other Funds
9310

Due To Other Funds
9610

0.00	0.00	0.00	0.00
0.00	0.00

0.00	0.00	0.00	0.00

0.00	0.00

0.00	0.00

500.00	0.00
		0.00	0.00

0.00	0.00

0.00	0.00

0.00	0.00

	

0.00

0.00

0.00	0.00

	
422,565.15	(422,565.15)	1,545,650.40	(1,545,650.40)	9,259,967.50	9,259,967.50

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: siab (Rev 04/06/2020)	Page 2 of 2	Printed: 6/9/2021 5:19 PM

Clovis Unified Fresno County

2021-22 July 1 Budget General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CS

Provide methodology and assumptions used to estimate ADA, enrollment, revenues, expenditures, reserves and fund balance, and multiyear commitments (including cost-of-living adjustments).

Deviations from the standards must be explained and may affect the approval of the budget.

CRITERIA AND STANDARDS

1.	CRITERION: Average Daily Attendance

STANDARD: Funded average daily attendance (ADA) has not been overestimated in 1) the first prior fiscal year OR in 2) two or more of the previous three fiscal years by more than the following percentage levels:

Percentage Level	District ADA

3.0%                                                             0 2.0%                                                        301
1.0%	1,001

to             300 to          1,000
and	over

District ADA (Form A, Estimated P-2 ADA column, lines A4 and C4):	42,076

District's ADA Standard Percentage Level:	1.0%

1A. Calculating the District's ADA Variances

(Form A, Lines A4 and C4)	(Form A, Line
	s A4 and C4)

41,309 351
41,660
	41,279 440
41,719

41,558 392
41,950
	41,560 468
42,028

41,560 462
42,022
	41,560 462
42,022

41,560
516

DATA ENTRY: For the Third, Second, and First Prior Years, enter Estimated Funded ADA in the Original Budget Funded ADA column; enter district regular ADA and charter school ADA corresponding to financial data reported in the General Fund, only, for the Third, Second, and First Prior Years. All other data are extracted.

Fiscal Year Third Prior Year (2018-19)
District Regular Charter School
Total ADA Second Prior Year (2019-20)
District Regular Charter School
Total ADA First Prior Year (2020-21)
District Regular Charter School
Total ADA Budget Year (2021-22)
District Regular

Charter School

Original Budget

Funded ADA

Estimated/Unaudited Actuals

Funded ADA

ADA Variance Level (If Budget is greater
than Actuals, else N/A)	Status

N/A	Met

N/A	Met

0.0%	Met

Total ADA	42,076

1B. Comparison of District ADA to the Standard

DATA ENTRY: Enter an explanation if the standard is not met.

1a.      STANDARD MET - Funded ADA has not been overestimated by more than the standard percentage level for the first prior year.

Explanation:	N/A (required if NOT met)

1b.      STANDARD MET - Funded ADA has not been overestimated by more than the standard percentage level for two or more of the previous three years.

Explanation:	N/A (required if NOT met)

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: cs-a (Rev 02/26/2021)	Page 1 of 27	Printed: 6/9/2021 5:19 PM

Clovis Unified Fresno County

2021-22 July 1 Budget General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CS

2.	CRITERION: Enrollment

STANDARD: Projected enrollment has not been overestimated in 1) the first prior fiscal year OR in 2) two or more of the previous three fiscal years by more than the following percentage levels:

Percentage Level	District ADA

3.0% 2.0% 1.0%

District ADA (Form A, Estimated P-2 ADA column, lines A4 and C4):	42,076

0           to             300 301           to          1,000
1,001	and	over

District's Enrollment Standard Percentage Level:	1.0%

2A. Calculating the District's Enrollment Variances

Budget
	Enrollment
CBEDS
	
Actual

43,107
	43,264
	
368
43,475	43,264
	
43,207
	43,654
	
447
43,654	43,654
	
42,276
515
	42,276
515
	
42,791	42,791
	
43,047
516
		
43,563

DATA ENTRY: Enter data in the Enrollment, Budget, column for all fiscal years and in the Enrollment, CBEDS Actual column for the First Prior Year; all other data are extracted or calculated. CBEDS Actual enrollment data preloaded in the District Regular lines will include both District Regular and Charter School enrollment. Districts will need to adjust the District Regular enrollment lines and the Charter School enrollment lines accordingly. Enter district regular enrollment and charter school enrollment corresponding to financial data reported in the General Fund, only, for all fiscal years.

Fiscal Year Third Prior Year (2018-19)
District Regular Charter School
Total Enrollment Second Prior Year (2019-20)
District Regular Charter School
Total Enrollment First Prior Year (2020-21)
District Regular Charter School
Total Enrollment Budget Year (2021-22)
District Regular Charter School
Total Enrollment

Enrollment Variance Level (If Budget is greater
than Actual, else N/A)	Status

0.5%	Met

0.0%	Met

0.0%	Met

2B. Comparison of District Enrollment to the Standard

DATA ENTRY: Enter an explanation if the standard is not met.

1a.      STANDARD MET - Enrollment has not been overestimated by more than the standard percentage level for the first prior year.

Explanation:	N/A (required if NOT met)

1b.      STANDARD MET - Enrollment has not been overestimated by more than the standard percentage level for two or more of the previous three years.

Explanation:	N/A (required if NOT met)

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: cs-a (Rev 02/26/2021)	Page 2 of 27	Printed: 6/9/2021 5:19 PM

Clovis Unified Fresno County

2021-22 July 1 Budget General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CS

3.	CRITERION: ADA to Enrollment

STANDARD: Projected second period (P-2) average daily attendance (ADA) to enrollment ratio for any of the budget year or two subsequent fiscal years has not increased from the historical average ratio from the three prior fiscal years by more than one half of one percent (0.5%).

3A. Calculating the District's ADA to Enrollment Standard

DATA ENTRY: All data are extracted or calculated. Data should reflect district regular and charter school ADA/enrollment corresponding to financial data reported in the General Fund, only, for all fiscal years.

Fiscal Year Third Prior Year (2018-19)
District Regular Charter School
Total ADA/Enrollment Second Prior Year (2019-20)
District Regular Charter School
Total ADA/Enrollment First Prior Year (2020-21)
District Regular Charter School
Total ADA/Enrollment

P-2 ADA

Estimated/Unaudited Actuals

Enrollment

CBEDS Actual

Historical Ratio

of ADA to Enrollment

96.2%

96.3%

98.2%

96.9%

(Form A, Lines A4 and C4)	(Criterion
	2, Item 2A)

41,166 440
41,606
	43,264 0
43,264

41,560
	43,654
	
468
42,028	43,654
	
41,560
462
	42,276
515
	
42,022	42,791
	
Historical
	Average Ratio:

District's ADA to Enrollment Standard (historical average ratio plus 0.5%):	97.4%

3B. Calculating the District's Projected Ratio of ADA to Enrollment

41,560
516
	43,047
516
	
42,076	43,563
	
41,690 516 42,206

41,889 516
42,405
	43,162 516 43,678

43,367 516
43,883

DATA ENTRY: Enter data in the Estimated P-2 ADA column for the two subsequent years. Enter data in the Enrollment column for the two subsequent years. Data should reflect district regular and charter school ADA/enrollment corresponding to financial data reported in the General Fund only, for all fiscal years. All other data are extracted or calculated.

Fiscal Year Budget Year (2021-22)
District Regular Charter School
Total ADA/Enrollment 1st Subsequent Year (2022-23)
District Regular Charter School
Total ADA/Enrollment 2nd Subsequent Year (2023-24)
District Regular Charter School
Total ADA/Enrollment

Estimated P-2 ADA Budget
(Form A, Lines A4 and C4)

Enrollment Budget/Projected
(Criterion 2, Item 2A)

Ratio of ADA to Enrollment	Status

96.6%	Met

96.6%	Met

96.6%	Met

3C. Comparison of District ADA to Enrollment Ratio to the Standard

DATA ENTRY: Enter an explanation if the standard is not met.

1a.      STANDARD MET - Projected P-2 ADA to enrollment ratio has not exceeded the standard for the budget and two subsequent fiscal years.

Explanation:	N/A (required if NOT met)

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: cs-a (Rev 02/26/2021)	Page 3 of 27	Printed: 6/9/2021 5:19 PM

Clovis Unified Fresno County

2021-22 July 1 Budget General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CS

4.	CRITERION: LCFF Revenue

STANDARD: Projected local control funding formula (LCFF) revenue for any of the budget year or two subsequent fiscal years has not changed from the prior fiscal year by more than the change in population, plus the district's gap funding or cost-of-living adjustment (COLA)¹ and its economic recovery target payment, plus or minus one percent.

For basic aid districts, projected LCFF revenue has not changed from the prior fiscal year by more than the percent change in property tax revenues plus or minus one percent.

For districts funded by necessary small school formulas, projected LCFF revenue has not changed from the prior fiscal year amount by more than the district's gap funding or COLA¹ and its economic recovery target payment, plus or minus one percent.

¹ Districts that are already at or above their LCFF target funding as described in Education Code Section 42238.03(d) receive no gap funding. These districts have a COLA applied to their LCFF target, but their year-over-year revenue increase might be less than the statutory COLA due to certain local factors and components of the funding formula.

4A. District's LCFF Revenue Standard

Indicate which standard applies:

LCFF Revenue

Basic Aid

Necessary Small School

The District must select which LCFF revenue standard applies. LCFF Revenue Standard selected:	LCFF Revenue

4A1. Calculating the District's LCFF Revenue Standard

DATA ENTRY: Enter data in Step 1a for the two subsequent fiscal years. All other data is extracted or calculated. Enter data for Steps 2a through 2b1. All other data is calculated.

Note: Due to the full implementation of LCFF, gap funding and the economic recovery target increment payment amounts are no longer applicable.

Projected LCFF Revenue

Step 1 - Change in Population a.	ADA (Funded)

(Form A, lines A6 and C4)

Prior Year

(2020-21)

Budget Year

(2021-22)

1st Subsequent Year

(2022-23)

2nd Subsequent Year

(2023-24)

42,021.83	42,075.83	42,206.63
	42,405.07 42,206.63
198.44
	
	42,021.83	42,075.83
54.00	130.80

0.13%
	0.31%
	0.47%

b.	Prior Year ADA (Funded)

c.       Difference (Step 1a minus Step 1b) d.       Percent Change Due to Population
(Step 1c divided by Step 1b)

0.00	0.00
	
0.00

0.00%
	
0.00%	0.00%

Step 2 - Change in Funding Level

a.	Prior Year LCFF Funding	416,909,623.00	429,461,510.00	442,743,710.00

b1.      COLA percentage

b2.      COLA amount (proxy for purposes of this criterion)
c.	Percent Change Due to Funding Level

(Step 2b2 divided by Step 2a)

Step 3 - Total Change in Population and Funding Level

(Step 1d plus Step 2c)	0.13%	0.31%	0.47%

LCFF Revenue Standard (Step 3, plus/minus 1%):	-.87% to 1.13%	-.69% to 1.31%	-.53% to 1.47%

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: cs-a (Rev 02/26/2021)	Page 4 of 27	Printed: 6/9/2021 5:19 PM

Clovis Unified Fresno County

2021-22 July 1 Budget General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CS

4A2. Alternate LCFF Revenue Standard - Basic Aid

DATA ENTRY: If applicable to your district, input data in the 1st and 2nd Subsequent Year columns for projected local property taxes; all other data are extracted or calculated.

Basic Aid District Projected LCFF Revenue

Projected Local Property Taxes (Form 01, Objects 8021 - 8089)

Percent Change from Previous Year

Prior Year (2020-21)

91,830,838.00

Basic Aid Standard (percent change from

previous year, plus/minus 1%):

Budget Year (2021-22)

90,885,906.00

N/A

1st Subsequent Year (2022-23)

90,885,906.00

N/A

2nd Subsequent Year (2023-24)

90,885,906.00

N/A

N/A

N/A
	N/A

4A3. Alternate LCFF Revenue Standard - Necessary Small School

DATA ENTRY: All data are extracted or calculated.

Necessary Small School District Projected LCFF Revenue

Necessary Small School Standard

(COLA Step 2c, plus/minus 1%):

4B. Calculating the District's Projected Change in LCFF Revenue

Budget Year (2021-22)

N/A

1st Subsequent Year (2022-23)

N/A

2nd Subsequent Year (2023-24)

N/A

418,681,268.00	429,461,510.00
5.44%	2.57%
	
-.87% t
Not
	o 1.13%
Met
	-.69% to 1.31%
Not Met

DATA ENTRY: Enter data in the 1st and 2nd Subsequent Year columns for LCFF Revenue; all other data are extracted or calculated.

LCFF Revenue

(Fund 01, Objects 8011, 8012, 8020-8089)

Prior Year (2020-21)

397,068,268.00

Budget Year

(2021-22)

1st Subsequent Year

(2022-23)

2nd Subsequent Year (2023-24)

442,743,710.00

District's Projected Change in LCFF Revenue: LCFF Revenue Standard:
Status:

3.09%

-.53% to 1.47%

Not Met

4C. Comparison of District LCFF Revenue to the Standard

DATA ENTRY: Enter an explanation if the standard is not met.

1a.      STANDARD NOT MET - Projected change in LCFF revenue is outside the standard in one or more of the budget or two subsequent fiscal years. Provide reasons why the projection(s) exceed the standard(s) and a description of the methods and assumptions used in projecting LCFF revenue.

Explanation:

(required if NOT met)

The May Revision increases the cost-of-living adjustment (COLA), for the LCFF only, bringing the LCFF to a 5.07% mega-COLA for 2021-22. This will bring LCFF rates to beyond where they would have been had the 20-21 statutory COLA of 2.31% been
funded. The projected COLA for outyears is also based on the Governor's 2021-22 May Revision. Projections for 2022-23 and 2023-24 include a COLA of 2.48% and 3.11% respectively.

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: cs-a (Rev 02/26/2021)	Page 5 of 27	Printed: 6/9/2021 5:19 PM

(Form 01, Objects 100
	0-3999)	(Form 01, Obje
	cts 1000-7499)
	
306,637,354.84	350,049,460.77
	
314,836,965.43
	359,548,002.97

Clovis Unified Fresno County

2021-22 July 1 Budget General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CS

5.	CRITERION: Salaries and Benefits

STANDARD: Projected ratio of total unrestricted salaries and benefits to total unrestricted general fund expenditures for any of the budget year or two subsequent fiscal years has not changed from the historical average ratio from the three prior fiscal years by more than the greater of three percent or the district's required reserves percentage.

5A. Calculating the District's Historical Average Ratio of Unrestricted Salaries and Benefits to Total Unrestricted General Fund Expenditures

DATA ENTRY: All data are extracted or calculated.

Estimated/Unaudited Actuals - Unrestricted

(Resources 0000-1999)	Ratio

Fiscal Year Third Prior Year (2018-19) Second Prior Year (2019-20)
First Prior Year (2020-21)

Salaries and Benefits

312,282,561.92

District's Reserve Standard Percentage (Criterion 10B, Line 4):
District's Salaries and Benefits Standard

(historical average ratio, plus/minus the greater

Total Expenditures

372,763,057.94

Historical Average Ratio:

of Unrestricted Salaries and Benefits to Total Unrestricted Expenditures 87.6% 87.6% 83.8%
86.3%

2nd Subsequent Year (2023-24)

2.0%

Budget Year
(2021-22)
	1st Subsequent Year
(2022-23)

2.0%	2.0%

of 3% or the district's reserve standard percentage):	83.3% to 89.3%	83.3% to 89.3%	83.3% to 89.3%

5B. Calculating the District's Projected Ratio of Unrestricted Salaries and Benefits to Total Unrestricted General Fund Expenditures

DATA ENTRY: If Form MYP exists, Unrestricted Salaries and Benefits, and Total Unrestricted Expenditures data for the 1st and 2nd Subsequent Years will be extracted; if not, enter data for the two subsequent years. All other data are extracted or calculated.

Budget - Unrestricted (Resources 0000-1999)

Fiscal Year Budget Year (2021-22)

1st Subsequent Year (2022-23)

2nd Subsequent Year (2023-24)

Salaries and Benefits (Form 01, Objects 1000-3999)

344,231,844.09

349,436,639.82

Total Expenditures

(Form 01, Objects 1000-7499) (Form MYP, Lines B1-B8, B10) 423,017,745.22

391,142,361.84

396,210,190.80

Ratio

of Unrestricted Salaries and Benefits

to Total Unrestricted Expenditures	Status 77.2%                                                      Not Met

88.0%	Met

88.2%	Met

(Form MYP, Lines B
	1-B3)
	
326,500,200.61

5C. Comparison of District Salaries and Benefits Ratio to the Standard

DATA ENTRY: Enter an explanation if the standard is not met.

1a.      STANDARD NOT MET - Projected ratio(s) of unrestricted salary and benefit costs to total unrestricted expenditures are outside the standard in one or more of the budget or two subsequent fiscal years. Provide reasons why the projection(s) exceed the standard, a description of the methods and assumptions used in projecting salaries and benefits, and what changes, if any, will be made to bring the projected salary and benefit costs within the standard.

Explanation:

(required if NOT met)

The District plans to receive additional COVID- Relief funding in 2021-22. This funding is one-time funding to assist with the reopening of schools. Expenditures have increased to account for the increase in one-time COVID-Relief revenues.

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: cs-a (Rev 02/26/2021)	Page 6 of 27	Printed: 6/9/2021 5:19 PM

			
The increase in Federal Revenues is primarily due to the planned receipt of additional Coronavirus Relief funds. This second round of funding, Coronavirus Response and Relief Supplemental Appropriations (CRRSA) Act Funding, includes the Elementary and Secondary School Relief (ESSER II and ESSER III) funds. These funds are provided to LEAs to address the impact of COVID-19 on elementary and secondary schools.

Clovis Unified Fresno County

2021-22 July 1 Budget General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CS

6.	CRITERION: Other Revenues and Expenditures

STANDARD: Projected operating revenues (including federal, other state, and other local) or expenditures (including books and supplies,

and services and other operating), for any of the budget year or two subsequent fiscal years, have not changed from the prior fiscal year amount by more than the percentage change in population and the funded cost-of-living adjustment (COLA) plus or minus ten percent.

For each major object category, changes that exceed the percentage change in population and the funded COLA plus or minus five percent must be explained.

6A. Calculating the District's Other Revenues and Expenditures Standard Percentage Ranges

DATA ENTRY: All data are extracted or calculated.

1. District's Change in Population and Funding Level (Criterion 4A1, Step 3):
2. District's Other Revenues and Expenditures Standard Percentage Range (Line 1, plus/minus 10%):
3. District's Other Revenues and Expenditures

Explanation Percentage Range (Line 1, plus/minus 5%):

Budget Year (2021-22)

0.13%

-9.87% to 10.13%

-4.87% to 5.13%

1st Subsequent Year (2022-23)

0.31%

-9.69% to 10.31%

-4.69% to 5.31%

2nd Subsequent Year (2023-24)

0.47%

-9.53% to 10.47%

-4.53% to 5.47%

6B. Calculating the District's Change by Major Object Category and Comparison to the Explanation Percentage Range (Section 6A, Line 3)

DATA ENTRY: If Form MYP exists, the 1st and 2nd Subsequent Year data for each revenue and expenditure section will be extracted; if not, enter data for the two subsequent years. All other data are extracted or calculated.

Explanations must be entered for each category if the percent change for any year exceeds the district's explanation percentage range.

Object Range / Fiscal Year

Federal Revenue (Fund 01, Objects 8100-8299) (Form MYP, Line A2) First Prior Year (2020-21)
Budget Year (2021-22)

1st Subsequent Year (2022-23) 2nd Subsequent Year (2023-24)

Explanation: (required if Yes)

Other State Revenue (Fund 01, Objects 8300-8599) (Form MYP, Line A3) First Prior Year (2020-21)
Budget Year (2021-22)

1st Subsequent Year (2022-23)

2nd Subsequent Year (2023-24)

Amount

45,741,879.71 97,777,376.50 17,562,958.00 17,562,958.00

73,514,866.14 87,538,642.95 67,310,234.92
67,358,301.00

Percent Change Over Previous Year

113.76% -82.04% 0.00%

19.08% -23.11%
0.07%

Change Is Outside Explanation Range

Yes Yes No

Yes Yes
No

Explanation:

(required if Yes)

The increase in State Revenue in 2021-22 is primarily due to the planned receipt of funds from AB 86 In Person Instruction and Expanded Learning Grants. These funds are provided to LEAs to assist with reopening of schools. Clovis Unified will be using these funds on professional development, instructional support and intervention.

Other Local Revenue (Fund 01, Objects 8600-8799) (Form MYP, Line A4) First Prior Year (2020-21)
Budget Year (2021-22)

1st Subsequent Year (2022-23)

2nd Subsequent Year (2023-24)

13,999,683.88

13,669,579.80                                  -2.36%                                                          No 14,729,645.00                                  7.75%                                                          Yes
14,729,645.00	0.00%	No

Explanation:

(required if Yes)

The decrease in Local Revenue in 2021-22 is primarily due to the elimination of transportation grants. This was offset by projected revenues from fee-based programs.

Books and Supplies (Fund 01, Objects 4000-4999) (Form MYP, Line B4) First Prior Year (2020-21)
Budget Year (2021-22)

1st Subsequent Year (2022-23)

2nd Subsequent Year (2023-24)

60,132,541.70 132,311,519.33 37,003,227.64
37,003,227.67

120.03%                                                        Yes -72.03%                                                        Yes
0.00%	No

Explanation:

(required if Yes)

The increase is primarily due to planned expenditures utilizing CARES funding: ESSER II/III, ARP Learning Loss and Expanded Learning Opportunity (ELO) and In Person Instruction (IPI) grants. Budget is placed in the Books and Supplies category and will be moved to other classifications as expenses occur throughout the year. These increases were offset by decreases due to the removal of carryover and one-time apportionments in the Adopted Budget for classifications such as textbooks and the first round of CARES funding.

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: cs-a (Rev 02/26/2021)	Page 7 of 27	Printed: 6/9/2021 5:19 PM

Clovis Unified Fresno County

2021-22 July 1 Budget General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CS

Services and Other Operating Expenditures (Fund 01, Objects 5000-5999) (Form MYP, Line B5)

First Prior Year (2020-21) Budget Year (2021-22)
1st Subsequent Year (2022-23)

2nd Subsequent Year (2023-24)

46,467,696.72 35,049,487.61 35,049,497.61
34,870,944.38

-24.57%                                                        Yes 0.00%                                                           No
-0.51%	No

Explanation:

(required if Yes)

The large decrease is primarily related to the expiration of the first round of CARES funding and the removal of carryover. It should be noted the decrease to Routine Restricted Maintenance is related to the removal of carryover.

6C. Calculating the District's Change in Total Operating Revenues and Expenditures (Section 6A, Line 2)

DATA ENTRY: All data are extracted or calculated.

Object Range / Fiscal Year

Total Federal, Other State, and Other Local Revenue (Criterion 6B) First Prior Year (2020-21)
Budget Year (2021-22)

1st Subsequent Year (2022-23)

2nd Subsequent Year (2023-24)

Amount

133,256,429.73 198,985,599.25 99,602,837.92
99,650,904.00

Percent Change

Over Previous Year	Status

49.33%                                                     Not Met -49.94%                                                     Not Met
0.05%	Met

Total Books and Supplies, and Services and Other Operating Expenditures (Criterion 6B)

First Prior Year (2020-21) Budget Year (2021-22)
1st Subsequent Year (2022-23)

2nd Subsequent Year (2023-24)

106,600,238.42 167,361,006.94 72,052,725.25
71,874,172.05

57.00%                                                     Not Met -56.95%                                                     Not Met
-0.25%	Met

6D. Comparison of District Total Operating Revenues and Expenditures to the Standard Percentage Range

DATA ENTRY: Explanations are linked from Section 6B if the status in Section 6C is not met; no entry is allowed below.

1a.      STANDARD NOT MET - Projected total operating revenues have changed by more than the standard in one or more of the budget or two subsequent fiscal years. Reasons for the projected change, descriptions of the methods and assumptions used in the projections, and what changes, if any, will be made to bring the projected operating revenues within the standard must be entered in Section 6A above and will also display in the explanation box below.

Explanation: Federal Revenue (linked from 6B if NOT met)

Explanation: Other State Revenue
(linked from 6B if NOT met)

Explanation: Other Local Revenue
(linked from 6B

if NOT met)

The increase in Federal Revenues is primarily due to the planned receipt of additional Coronavirus Relief funds. This second round of funding, Coronavirus Response and Relief Supplemental Appropriations (CRRSA) Act Funding, includes the Elementary and Secondary School Relief (ESSER II and ESSER III) funds. These funds are provided to LEAs to address the impact of COVID-19 on elementary and secondary schools.

The increase in State Revenue in 2021-22 is primarily due to the planned receipt of funds from AB 86 In Person Instruction and Expanded Learning Grants. These funds are provided to LEAs to assist with reopening of schools. Clovis Unified will be using these funds on professional development, instructional support and intervention.

The decrease in Local Revenue in 2021-22 is primarily due to the elimination of transportation grants. This was offset by projected revenues from fee-based programs.

1b.      STANDARD NOT MET - Projected total operating expenditures have changed by more than the standard in one or more of the budget or two subsequent fiscal years. Reasons for the projected change, descriptions of the methods and assumptions used in the projections, and what changes, if any, will be made to bring the projected operating expenditures within the standard must be entered in Section 6A above and will also display in the explanation box below.

Explanation: Books and Supplies (linked from 6B
if NOT met)

The increase is primarily due to planned expenditures utilizing CARES funding: ESSER II/III, ARP Learning Loss and Expanded Learning Opportunity (ELO) and In Person Instruction (IPI) grants. Budget is placed in the Books and Supplies category and will be moved to other classifications as expenses occur throughout the year. These increases were offset by decreases due to the removal of carryover and one-time apportionments in the Adopted Budget for classifications such as textbooks and the first round of CARES funding.

Explanation:	The large decrease is primarily related to the expiration of the first round of CARES funding and the removal of carryover. It should be noted the decrease Services and Other Exps     to Routine Restricted Maintenance is related to the removal of carryover.

(linked from 6B if NOT met)

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: cs-a (Rev 02/26/2021)	Page 8 of 27	Printed: 6/9/2021 5:19 PM

Clovis Unified Fresno County

2021-22 July 1 Budget General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CS

7.	CRITERION: Facilities Maintenance

STANDARD: Confirm that the annual contribution for facilities maintenance funding is not less than the amount required pursuant to Education Code Section 17070.75, if applicable, and that the district is providing adequately to preserve the functionality of its facilities for their normal life in accordance with Education Code sections 52060(d)(1) and 17002(d)(1).

Determining the District's Compliance with the Contribution Requirement for EC Section 17070.75 - Ongoing and Major Maintenance/Restricted Maintenance Account (OMMA/RMA)

NOTE: EC Section 17070.75 requires the district to deposit into the account a minimum amount equal to or greater than three percent of the total general fund expenditures and other financing uses for that fiscal year. Per SB 98 and SB 820 of 2020, resources 3210, 3215, 3220, 5316, 7027, 7420, and 7690 are excluded from the total general fund expenditures calculation.

DATA ENTRY: Click the appropriate Yes or No button for special education local plan area (SELPA) administrative units (AUs); all other data are extracted or calculated. If standard is not met, enter an X in the appropriate box and enter an explanation, if applicable.

1.	a. For districts that are the AU of a SELPA, do you choose to exclude revenues that are passed through to participating members of

the SELPA from the OMMA/RMA required minimum contribution calculation?	No

b. Pass-through revenues and apportionments that may be excluded from the OMMA/RMA calculation per EC Section 17070.75(b)(2)(D)

(Fund 10, resources 3300-3499, 6500-6540 and 6546, objects 7211-7213 and 7221-7223)	0.00

2.	Ongoing and Major Maintenance/Restricted Maintenance Account

3% Required
	Budgeted Contribution¹
	
	Minimum Contribution	to the Ongoing and Major
	
0.00	(Line 2c times 3%)
	Maintenance Account	Status

593,091,688.92	17,792,750.67	14,751,399.00	Not Met

a. Budgeted Expenditures and Other Financing Uses (Form 01,
objects 1000-7999, exclude resources 3210, 3215, 3220, 5316,
7027, 7420, and 7690)	593,091,688.92 b. Plus: Pass-through Revenues
and Apportionments (Line 1b, if line 1a is No)
c. Net Budgeted Expenditures and Other Financing Uses

¹ Fund 01, Resource 8150, Objects 8900-8999

If standard is not met, enter an X in the box that best describes why the minimum required contribution was not made:

Not applicable (district does not participate in the Leroy F. Greene School Facilities Act of 1998) Exempt (due to district's small size [EC Section 17070.75 (b)(2)(E)])
X	Other (explanation must be provided)

Explanation: (required if NOT met
and Other is marked)

Budgeted Expenditures include 2nd Round of COVID- Relief funding including ESSER III and ARP Learning Loss. The District will update at 1st Interim 2021-22.

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: cs-a (Rev 02/26/2021)	Page 9 of 27	Printed: 6/9/2021 5:19 PM

0.00
	(60,388.36)
	
92,676,803.52	99,623,390.46

Clovis Unified Fresno County

2021-22 July 1 Budget General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CS

8.	CRITERION: Deficit Spending

STANDARD: Unrestricted deficit spending (total unrestricted expenditures and other financing uses is greater than total unrestricted revenues and other financing sources) as a percentage of total unrestricted expenditures and other financing uses, has not exceeded one-third of the district's available reserves¹ as a percentage of total expenditures and other financing uses² in two out of three prior fiscal years.

8A. Calculating the District's Deficit Spending Standard Percentage Levels

DATA ENTRY: All data are extracted or calculated.

1.	District's Available Reserve Amounts (resources 0000-1999) a. Stabilization Arrangements
(Funds 01 and 17, Object 9750)

b. Reserve for Economic Uncertainties (Funds 01 and 17, Object 9789)
c. Unassigned/Unappropriated

Third Prior Year (2018-19)

0.00

0.00

Second Prior Year (2019-20)

0.00

0.00

First Prior Year (2020-21)

0.00

0.00

(Funds 01 and 17, Object 9790)

d. Negative General Fund Ending Balances in Restricted Resources (Fund 01, Object 979Z, if negative, for each of resources 2000-9999)
e. Available Reserves (Lines 1a through 1d) 2.	Expenditures and Other Financing Uses
a. District's Total Expenditures and Other Financing Uses (Fund 01, objects 1000-7999)
b. Plus: Special Education Pass-through Funds (Fund 10, resources 3300-3499, 6500-6540 and 6546, objects 7211-7213 and 7221-7223)
c. Total Expenditures and Other Financing Uses (Line 2a plus Line 2b)
3.	District's Available Reserve Percentage

92,676,803.52

468,119,434.89

468,119,434.89

99,683,778.82

492,941,973.44

492,941,973.44

112,691,224.80

0.00 112,691,224.80

536,954,274.71

0.00

536,954,274.71

(Line 1e divided by Line 2c)	19.8%

District's Deficit Spending Standard Percentage Levels

(Line 3 times 1/3):	6.6%

20.2%	21.0%

6.7%	7.0%

¹Available reserves are the unrestricted amounts in the Stabilization Arrangement, Reserve for Economic Uncertainties, and Unassigned/Unappropriated accounts in the General Fund and the Special Reserve Fund for Other Than Capital Outlay Projects. Available reserves will be reduced by any negative ending balances in restricted resources in the General Fund.

²A school district that is the Administrative Unit of a Special Education Local Plan Area (SELPA) may exclude from its expenditures the distribution of funds to its participating members.

8B. Calculating the District's Deficit Spending Percentages

Net Change in Unrestricted Fund B
(Form 01, Section
	Total Unrestricted Expenditures
	
	alance	and Other Fi
E)	(Form 01, Obje
	nancing Uses
cts 1000-7999)
	
18,012,786.15	355,103,796.77
	
12,399,379.21
	366,551,110.92

DATA ENTRY: All data are extracted or calculated.

Fiscal Year Third Prior Year (2018-19) Second Prior Year (2019-20) First Prior Year (2020-21)
Budget Year (2021-22) (Information only)

2,674,895.81

7,213,522.33

374,041,070.44

426,141,712.72

Deficit Spending Level

(If Net Change in Unrestricted Fund

Balance is negative, else N/A)	Status N/A                                                             Met N/A                                                             Met
N/A	Met

8C. Comparison of District Deficit Spending to the Standard

DATA ENTRY: Enter an explanation if the standard is not met.

1a.      STANDARD MET - Unrestricted deficit spending, if any, has not exceeded the standard percentage level in two or more of the three prior years.

Explanation:	N/A (required if NOT met)

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: cs-a (Rev 02/26/2021)	Page 10 of 27	Printed: 6/9/2021 5:19 PM

Clovis Unified Fresno County

2021-22 July 1 Budget General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CS

9.	CRITERION: Fund Balance

STANDARD: Budgeted beginning unrestricted general fund balance has not been overestimated for two out of three prior fiscal years by more than the following percentage levels:

Percentage Level ¹ 1.7% 1.3% 1.0% 0.7%
0.3%

0 301
1,001 30,001
400,001

District ADA to to to to
and

300 1,000 30,000 400,000
over

¹ Percentage levels equate to a rate of deficit spending which would eliminate recommended reserves for economic uncertainties over a three year period.

District Estimated P-2 ADA (Form A, Lines A6 and C4):	42,076

District's Fund Balance Standard Percentage Level:	0.7%

9A. Calculating the District's Unrestricted General Fund Beginning Balance Percentages

Unrestricted G (Form 01, L
Original Budge
	eneral Fund Beginning Bal ine F1e, Unrestricted Colu
t	Estimated/Una
	ance ² mn)
udited Actuals
	
94,104,811.63	94,104,811.63
	
95,929,023.50
	112,117,597.78

DATA ENTRY: Enter data in the Original Budget column for the First, Second, and Third Prior Years; all other data are extracted or calculated.

Fiscal Year Third Prior Year (2018-19) Second Prior Year (2019-20) First Prior Year (2020-21)
Budget Year (2021-22) (Information only)

112,263,853.34

127,191,872.80

Beginning Fund Balance Variance Level
(If overestimated, else N/A)	Status 0.0%                                                           Met
N/A	Met

124,516,976.99	N/A	Met

² Adjusted beginning balance, including audit adjustments and other restatements (objects 9791-9795)

9B. Comparison of District Unrestricted Beginning Fund Balance to the Standard

DATA ENTRY: Enter an explanation if the standard is not met.

1a.      STANDARD MET - Unrestricted general fund beginning fund balance has not been overestimated by more than the standard percentage level for two or more of the previous three years.

Explanation:	N/A (required if NOT met)

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: cs-a (Rev 02/26/2021)	Page 11 of 27	Printed: 6/9/2021 5:19 PM

Clovis Unified Fresno County

2021-22 July 1 Budget General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CS

10.     CRITERION: Reserves

STANDARD: Available reserves¹ for any of the budget year or two subsequent fiscal years are not less than the following percentages or amounts² as applied to total expenditures and other financing uses³:

DATA ENTRY: Budget Year data are extracted. If Form MYP exists, 1st and 2nd Subsequent Year data will be extracted. If not, enter district regular ADA and charter school ADA corresponding to financial data reported in the General Fund, only, for the two subsequent years.

Percentage Level 5% or $71,000 (greater of) 4% or $71,000 (greater of)
3% 2%
1%

0 301
1,001 30,001
400,001

District ADA to to to to
and

300 1,000 30,000 400,000
over

¹ Available reserves are the unrestricted amounts in the Stabilization Arrangements, Reserve for Economic Uncertainties, and Unassigned/Unappropriated accounts in the General Fund and the Special Reserve Fund for Other Than Capital Outlay Projects. Available reserves will be reduced by any negative ending balances in restricted resources in the General Fund.

² Dollar amounts to be adjusted annually by the prior year statutory cost-of-living adjustment, as referenced in Education Code Section 42238.02, rounded to the nearest thousand.

	1st Subsequent Year
(2022-23)
	
42,076

³ A school district that is the Administrative Unit (AU) of a Special Education Local Plan Area (SELPA) may exclude from its expenditures the distribution of funds to its participating members.

District Estimated P-2 ADA (Budget Year, Form A, Lines A4 and C4. Subsequent Years, Form MYP, Line F2, if available.)

District's Reserve Standard Percentage Level:

Budget Year (2021-22) 42,076

2%

2nd Subsequent Year (2023-24) 42,207

2%	2%

10A. Calculating the District's Special Education Pass-through Exclusions (only for districts that serve as the AU of a SELPA)

DATA ENTRY: For SELPA AUs, if Form MYP exists, all data will be extracted including the Yes/No button selection. If not, click the appropriate Yes or No button for item 1 and, if Yes, enter data for item 2a and for the two subsequent years in item 2b; Budget Year data are extracted.

For districts that serve as the AU of a SELPA (Form MYP, Lines F1a, F1b1, and F1b2):

1.	Do you choose to exclude from the reserve calculation the pass-through funds distributed to SELPA members?	No 2.	If you are the SELPA AU and are excluding special education pass-through funds:

a. Enter the name(s) of the SELPA(s):

Budge
(202
	t Year
1-22)
	1st Subsequent Year	2nd Subsequent Year
(2022-23)	(2023-24)

0.00	0.00	0.00

b. Special Education Pass-through Funds

(Fund 10, resources 3300-3499, 6500-6540 and 6546, objects 7211-7213 and 7221-7223)

10B. Calculating the District's Reserve Standard

613,717,699.92
	542,058,480.81
	
2%	2%

12,274,354.00
	10,841,169.62

DATA ENTRY: If Form MYP exists, 1st and 2nd Subsequent Year data for lines 1 and 2 will be extracted; if not, enter data for the two subsequent years. All other data are extracted or calculated.

1.	Expenditures and Other Financing Uses

(Fund 01, objects 1000-7999) (Form MYP, Line B11) 2.	Plus: Special Education Pass-through
(Criterion 10A, Line 2b, if Criterion 10A, Line 1 is No) 3.	Total Expenditures and Other Financing Uses
(Line B1 plus Line B2)

4.	Reserve Standard Percentage Level 5.	Reserve Standard - by Percent
(Line B3 times Line B4)

6.	Reserve Standard - by Amount

($71,000 for districts with 0 to 1,000 ADA, else 0) 7.	District's Reserve Standard
(Greater of Line B5 or Line B6)

Budget Year (2021-22)

613,717,699.92

0.00

12,274,354.00

0.00

1st Subsequent Year (2022-23)

542,058,480.81

0.00

10,841,169.62

0.00

2nd Subsequent Year (2023-24)

549,313,886.81

0.00

549,313,886.81 2%

10,986,277.74

0.00

10,986,277.74

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: cs-a (Rev 02/26/2021)	Page 12 of 27	Printed: 6/9/2021 5:19 PM

Clovis Unified Fresno County

2021-22 July 1 Budget General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CS

10C. Calculating the District's Budgeted Reserve Amount

DATA ENTRY: If Form MYP exists, 1st and 2nd Subsequent Year data for lines 1 through 7 will be extracted; if not, enter data for the two subsequent years. All other data are extracted or calculated.

Reserve Amounts
(Unrestricted resources 0000-1999 except Line 4):

Budget Year (2021-22)

1st Subsequent Year (2022-23)

2nd Subsequent Year (2023-24)

1.	General Fund - Stabilization Arrangements (Fund 01, Object 9750) (Form MYP, Line E1a)
2.       General Fund - Reserve for Economic Uncertainties (Fund 01, Object 9789) (Form MYP, Line E1b)
3.       General Fund - Unassigned/Unappropriated Amount (Fund 01, Object 9790) (Form MYP, Line E1c)
4.	General Fund - Negative Ending Balances in Restricted Resources (Fund 01, Object 979Z, if negative, for each of resources 2000-9999) (Form MYP, Line E1d)
5.       Special Reserve Fund - Stabilization Arrangements (Fund 17, Object 9750) (Form MYP, Line E2a)
6.	Special Reserve Fund - Reserve for Economic Uncertainties (Fund 17, Object 9789) (Form MYP, Line E2b)
7.	Special Reserve Fund - Unassigned/Unappropriated Amount (Fund 17, Object 9790) (Form MYP, Line E2c)
8.	District's Budgeted Reserve Amount (Lines C1 thru C7)
9.	District's Budgeted Reserve Percentage (Information only) (Line 8 divided by Section 10B, Line 3)
District's Reserve Standard

(Section 10B, Line 7):

0.00

0.00

0.00

0.00

0.00

0.00

119,904,747.13

19.54%

12,274,354.00

0.00

126,447,262.24

23.33%

10,841,169.62

122,063,989.43

0.00

122,063,989.43

22.22%

10,986,277.74

119,904,747.13
	126,447,262.24

Status:	Met	Met	Met

10D. Comparison of District Reserve Amount to the Standard

DATA ENTRY: Enter an explanation if the standard is not met.

1a.      STANDARD MET - Projected available reserves have met the standard for the budget and two subsequent fiscal years.

Explanation:	N/A (required if NOT met)

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: cs-a (Rev 02/26/2021)	Page 13 of 27	Printed: 6/9/2021 5:19 PM

Clovis Unified Fresno County

2021-22 July 1 Budget General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CS

SUPPLEMENTAL INFORMATION

DATA ENTRY: Click the appropriate Yes or No button for items S1 through S4. Enter an explanation for each Yes answer.

S1. Contingent Liabilities

1a.      Does your district have any known or contingent liabilities (e.g., financial or program audits, litigation,

state compliance reviews) that may impact the budget?	No

1b.      If Yes, identify the liabilities and how they may impact the budget:

N/A

S2. Use of One-time Revenues for Ongoing Expenditures

1a.      Does your district have ongoing general fund expenditures in the budget in excess of one percent of

the total general fund expenditures that are funded with one-time resources?	No

1b.      If Yes, identify the expenditures and explain how the one-time resources will be replaced to continue funding the ongoing expenditures in the following fiscal years:

N/A

S3. Use of Ongoing Revenues for One-time Expenditures

1a.      Does your district have large non-recurring general fund expenditures that are funded with ongoing

general fund revenues?	No

1b.      If Yes, identify the expenditures:

N/A

S4. Contingent Revenues

1a.      Does your district have projected revenues for the budget year or either of the two subsequent fiscal years contingent on reauthorization by the local government, special legislation, or other definitive act
(e.g., parcel taxes, forest reserves)?	No

1b.      If Yes, identify any of these revenues that are dedicated for ongoing expenses and explain how the revenues will be replaced or expenditures reduced:

N/A

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: cs-a (Rev 02/26/2021)	Page 14 of 27	Printed: 6/9/2021 5:19 PM

Clovis Unified Fresno County

2021-22 July 1 Budget General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CS

S5. Contributions

Identify projected contributions from unrestricted resources in the general fund to restricted resources in the general fund for the budget year and two subsequent fiscal years. Provide an explanation if contributions have changed from the prior fiscal year amounts by more than $20,000 and more than ten percent. Explanation should include whether contributions are ongoing or one-time in nature.

Identify projected transfers to or from the general fund to cover operating deficits in either the general fund or any other fund for the budget year and two subsequent fiscal years. Provide an explanation if transfers have changed from the prior fiscal year amounts by more than $20,000 and more than ten percent. Explanation should include whether transfers are ongoing or one-time in nature.

Estimate the impact of any capital projects on the general fund operational budget.

-10.0% to +10.0% District's Contributions and Transfers Standard:	or -$20,000 to +$20,000

S5A. Identification of the District's Projected Contributions, Transfers, and Capital Projects that may Impact the General Fund

DATA ENTRY: For Contributions, enter data in the Projection column for the 1st and 2nd Subsequent Years. Contributions for the First Prior Year and Budget Year data will be extracted. For Transfers In and Transfers Out, the First Prior Year and Budget Year data will be extracted. If Form MYP exists, the data will be extracted for the 1st and 2nd Subsequent Years. If Form MYP does not exist, enter data for the 1st and 2nd Subsequent Years. Click the appropriate button for 1d. All other data are extracted or calculated.

Description / Fiscal Year	Projection	Amount of Change	Percent Change	Status

(55,542,999.06)
	4,883,459.39
	
(77,839,185.90)	22,296,186.84
(79,983,686.84)	2,144,500.94

1a.      Contributions, Unrestricted General Fund (Fund 01, Resources 0000-1999, Object 8980)

First Prior Year (2020-21) Budget Year (2021-22)
1st Subsequent Year (2022-23)

2nd Subsequent Year (2023-24)

(50,659,539.67)

9.6%	Met 40.1%                                             Not Met
2.8%	Met

		
(4,545,437.43) 1,700,000.00 (2,500,000.00)

1b.      Transfers In, General Fund *

First Prior Year (2020-21) Budget Year (2021-22)
1st Subsequent Year (2022-23)

2nd Subsequent Year (2023-24)

7,881,437.43 3,336,000.00 5,036,000.00
2,536,000.00

-57.7%                                            Not Met 51.0%                                             Not Met
-49.6%	Not Met

1c.      Transfers Out, General Fund *

First Prior Year (2020-21) Budget Year (2021-22)
1st Subsequent Year (2022-23)

2nd Subsequent Year (2023-24)

4,078,012.50 5,923,967.50 5,923,968.28
5,923,968.28

1,845,955.00	45.3%	Not Met 0.78                          0.0%                                                  Met
0.00	0.0%	Met

1d.      Impact of Capital Projects

Do you have any capital projects that may impact the general fund operational budget?	No

* Include transfers used to cover operating deficits in either the general fund or any other fund.

S5B. Status of the District's Projected Contributions, Transfers, and Capital Projects

DATA ENTRY: Enter an explanation if Not Met for items 1a-1c or if Yes for item 1d.

1a.      NOT MET - The projected contributions from the unrestricted general fund to restricted general fund programs have changed by more than the standard for one or more of the budget or subsequent two fiscal years. Identify restricted programs and amount of contribution for each program and whether contributions are ongoing or one-time in nature. Explain the district's plan, with timeframes, for reducing or eliminating the contribution.

Explanation:

(required if NOT met)

The Districts budgeted the 2nd Round of Federal COVID- Relief funding including ESSER III and ARP Learning Loss for 2021-22. In addition, contributions are expected to increase to cover the increase in special education programs resulting from historical enrollment growth.

1b.      NOT MET - The projected transfers in to the general fund have changed by more than the standard for one or more of the budget or subsequent two fiscal years. Identify the amount(s) transferred, by fund, and whether transfers are ongoing or one-time in nature. If ongoing, explain the district's plan, with timelines, for reducing or eliminating the transfers.

Explanation:

(required if NOT met)

Transfers in from Certificates of Participation Fund are to cover equipment purchases. Additionally, a 3% administrative fee is transferred annually to the General Fund from the Developer Fee Fund.

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: cs-a (Rev 02/26/2021)	Page 15 of 27	Printed: 6/9/2021 5:19 PM

Clovis Unified Fresno County

2021-22 July 1 Budget General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CS

1c.      NOT MET - The projected transfers out of the general fund have changed by more than the standard for one or more of the budget or subsequent two fiscal years. Identify the amount(s) transferred, by fund, and whether transfers are ongoing or one-time in nature. If ongoing, explain the district's plan, with timeframes, for reducing or eliminating the transfers.

Explanation:

(required if NOT met)

The District continues to support the Adult Education and Deferred Maintenance programs with monies transferred from the General Fund. During the 2020-21 fiscal year, contributions were reduced due to the pandemic. These contributions have been restored for 2021-22. In addition, Debt service payments in the General Fund are related to the employee computer refresh lease. COP debt service is recorded as a transfer out in the General Fund and debt service in the COP sub-fund.

1d.      NO - There are no capital projects that may impact the general fund operational budget.

Project Information:	N/A (required if YES)

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: cs-a (Rev 02/26/2021)	Page 16 of 27	Printed: 6/9/2021 5:19 PM

Clovis Unified Fresno County

2021-22 July 1 Budget General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CS

S6. Long-term Commitments

Identify all existing and new multiyear commitments¹ and their annual required payments for the budget year and two subsequent fiscal years.

Explain how any increase in annual payments will be funded. Also explain how any decrease to funding sources used to pay long-term commitments will be replaced.

¹ Include multiyear commitments, multiyear debt agreements, and new programs or contracts that result in long-term obligations.

S6A. Identification of the District's Long-term Commitments

DATA ENTRY: Click the appropriate button in item 1 and enter data in all columns of item 2 for applicable long-term commitments; there are no extractions in this section.

1.	Does your district have long-term (multiyear) commitments?

(If No, skip item 2 and Sections S6B and S6C)	Yes

2.	If Yes to item 1, list all new and existing multiyear commitments and required annual debt service amounts. Do not include long-term commitments for postemployment benefits other than pensions (OPEB); OPEB is disclosed in item S7A.

Type of Commitment

Leases

# of Years	SACS Fund and Object Codes Used For:
Remaining	Funding Sources (Revenues)	Debt Service (Expenditures) 4            Fund01/Object 8972                                                        Fund 01/Object 7439

Principal Balance as of July 1, 2021
2,101,179

Certificates of Participation	9	General Fund Special Reserve for Capital Projects Fund 21/ Object 7439	14,175,000 General Obligation Bonds                               25	Fund 51/Object 8611,8612,8614,8571	Fund 51/Object 7434                                                                                                    373,097,986 Supp Early Retirement Program
State School Building Loans Compensated Absences

EB):

Other Long-term Commitments (do not include OP

TOTAL:	389,374,165

Type of Commitment (continued) Leases
Certificates of Participation General Obligation Bonds
Supp Early Retirement Program State School Building Loans Compensated Absences

Other Long-term Commitments (continued):

Prior Year (2020-21)
Annual Payment

(P & I)

Budget Year (2021-22) Annual Payment
(P & I)

1st Subsequent Year (2022-23) Annual Payment
(P & I)

2nd Subsequent Year (2023-24) Annual Payment
(P & I)

1,423,328	843,059	431,489	431,489
	
854,013                                          1,327,088                                                             886,975 40,078,511                                        46,591,671                                                       43,488,145
	2,374,256 30,601,931

		
42,355,852	48,761,818	44,806,609	33,407,676
	
eased over prior year (
	2020-21)?
	Yes	Yes
	No

Total Annual Payments: Has total annual payment incr

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: cs-a (Rev 02/26/2021)	Page 17 of 27	Printed: 6/9/2021 5:19 PM

Clovis Unified Fresno County

2021-22 July 1 Budget General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CS

S6B. Comparison of the District's Annual Payments to Prior Year Annual Payment

DATA ENTRY: Enter an explanation if Yes.

1a.      Yes - Annual payments for long-term commitments have increased in one or more of the budget or two subsequent fiscal years. Explain how the increase in annual payments will be funded.

Explanation:	The District refinanced General Obligation Bonds. (required if Yes
to increase in total annual payments)

S6C. Identification of Decreases to Funding Sources Used to Pay Long-term Commitments

DATA ENTRY: Click the appropriate Yes or No button in item 1; if Yes, an explanation is required in item 2.

1.	Will funding sources used to pay long-term commitments decrease or expire prior to the end of the commitment period, or are they one-time sources?

No

2.

No - Funding sources will not decrease or expire prior to the end of the commitment period, and one-time funds are not being used for long-term commitment annual payments.

Explanation:	On November 3, 2020 the seventh and largest bond measure of the District was passed by the voters in the amount of $335 million. (required if Yes)

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: cs-a (Rev 02/26/2021)	Page 18 of 27	Printed: 6/9/2021 5:19 PM

Clovis Unified Fresno County

2021-22 July 1 Budget General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CS

S7. Unfunded Liabilities

Estimate the unfunded liability for postemployment benefits other than pensions (OPEB) based on an actuarial valuation, if required, or other method; identify or estimate the actuarially determined contribution (if available); and indicate how the obligation is funded (pay-as-you-go, amortized over a specific period, etc.).

Estimate the unfunded liability for self-insurance programs such as workers' compensation based on an actuarial valuation, if required, or other method; identify or estimate the required contribution; and indicate how the obligation is funded (level of risk retained, funding approach, etc.).

S7A. Identification of the District's Estimated Unfunded Liability for Postemployment Benefits Other than Pensions (OPEB)

DATA ENTRY: Click the appropriate button in item 1 and enter data in all other applicable items; there are no extractions in this section except the budget year data on line 5b.

1.	Does your district provide postemployment benefits other

than pensions (OPEB)? (If No, skip items 2-5)	Yes

2.	For the district's OPEB:

a. Are they lifetime benefits?	Yes

b. Do benefits continue past age 65?	Yes

c. Describe any other characteristics of the district's OPEB program including eligibility criteria and amounts, if any, that retirees are required to contribute toward their own benefits:

3.	a. Are OPEB financed on a pay-as-you-go, actuarial cost, or other method?

b. Indicate any accumulated amounts earmarked for OPEB in a self-insurance or governmental fund

4.	OPEB Liabilities

a. Total OPEB liability

b. OPEB plan(s) fiduciary net position (if applicable) c. Total/Net OPEB liability (Line 4a minus Line 4b)
d. Is total OPEB liability based on the district's estimate or an actuarial valuation?
e. If based on an actuarial valuation, indicate the measurement date

of the OPEB valuation

Pay-as-you-go

Self-Insurance Fund 20,761,322

357,120,975.00

357,120,975.00

Actuarial

Oct 12, 2019

Governmental Fund

N/A

5.	OPEB Contributions

a. OPEB actuarially determined contribution (ADC), if available, per actuarial valuation or Alternative Measurement
Method

b. OPEB amount contributed (for this purpose, include premiums paid to a self-insurance fund) (funds 01-70, objects 3701-3752)

c. Cost of OPEB benefits (equivalent of "pay-as-you-go" amount)

d. Number of retirees receiving OPEB benefits

2nd Subsequent Year (2023-24)

10,757,366.00

10,210,413.30 10,757,366.00
1,238

Budget Year
(2021-22)
	1st Subsequent Year
(2022-23)

8,556,241.00

9,822,277.00

10,210,413.30	10,210,413.30
	
8,556,241.00
	9,822,277.00
	
1,238	1,238

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: cs-a (Rev 02/26/2021)	Page 19 of 27	Printed: 6/9/2021 5:19 PM

Clovis Unified Fresno County

2021-22 July 1 Budget General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CS

S7B. Identification of the District's Unfunded Liability for Self-Insurance Programs

DATA ENTRY: Click the appropriate button in item 1 and enter data in all other applicable items; there are no extractions in this section.

1.	Does your district operate any self-insurance programs such as workers' compensation, employee health and welfare, or property and liability? (Do not include OPEB, which is
covered in Section S7A) (If No, skip items 2-4)	Yes

2.	Describe each self-insurance program operated by the district, including details for each such as level of risk retained, funding approach, basis for valuation (district's estimate or actuarial), and date of the valuation:

The District is self--insured for workers compensation, health, vision and dental programs. The District accounts for and finances the uninsured risks of loss in the General Fund (workers compensations) and Self Insurance Fund (health and welfare). The District has a $350,000 self-insured retention for workers compensation insurance. Beginning July 1, 2009, the District joined ASCIP's excess workers compensation program and started using York Services Group Inc.

3.	Self-Insurance Liabilities

a. Accrued liability for self-insurance programs

b. Unfunded liability for self-insurance programs

357,120,975.00

357,120,975.00

4.	Self-Insurance Contributions

a. Required contribution (funding) for self-insurance programs

b. Amount contributed (funded) for self-insurance programs

Budget Year (2021-22)
N/A

N/A

2nd Subsequent Year (2023-24)
N/A

N/A

	1st Subsequent Year
(2022-23)
	
N/A
N/A

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: cs-a (Rev 02/26/2021)	Page 20 of 27	Printed: 6/9/2021 5:19 PM

Clovis Unified Fresno County

2021-22 July 1 Budget General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CS

S8. Status of Labor Agreements

Analyze the status of all employee labor agreements. Identify new labor agreements, as well as new commitments provided as part of previously ratified multiyear agreements; and include all contracts, including all administrator contracts (and including all compensation). For new agreements, indicate the date of the required board meeting. Compare the increase in new commitments to the projected increase in ongoing revenues, and explain how these commitments will be funded in future fiscal years.

If salary and benefit negotiations are not finalized at budget adoption, upon settlement with certificated or classified staff:

The school district must determine the cost of the settlement, including salaries, benefits, and any other agreements that change costs, and provide the county office of education (COE) with an analysis of the cost of the settlement and its impact on the operating budget.

The county superintendent shall review the analysis relative to the criteria and standards, and may provide written comments to the president of the district governing board and superintendent.

S8A. Cost Analysis of District's Labor Agreements - Certificated (Non-management) Employees

DATA ENTRY: Enter all applicable data items; there are no extractions in this section.

Prior Year (2nd Int
(2020-21)
	erim)	Budge
(202
	t Year
1-22)
	1st Subsequent Year
(2022-23)

1,812.4	1,938.2	1,942.2

2nd Subsequent Year

Number of certificated (non-management) full-time-equivalent (FTE) positions

(2023-24)

1,954.2

Certificated (Non-management) Salary and Benefit Negotiations

1.	Are salary and benefit negotiations settled for the budget year?	No

If Yes, and the corresponding public disclosure documents have been filed with the COE, complete questions 2 and 3.

If Yes, and the corresponding public disclosure documents have not been filed with the COE, complete questions 2-5.

If No, identify the unsettled negotiations including any prior year unsettled negotiations and then complete questions 6 and 7.

Salary negotiations will go to the Board for action on 6/9/2021. Budgets and MYP will be updated upon approval.

Negotia
	tions Settled

2a.      Per Government Code Section 3547.5(a), date of public disclosure board meeting:

2b.      Per Government Code Section 3547.5(b), was the agreement certified by the district superintendent and chief business official?
If Yes, date of Superintendent and CBO certification:

3.	Per Government Code Section 3547.5(c), was a budget revision adopted to meet the costs of the agreement?
If Yes, date of budget revision board adoption:

4.	Period covered by the agreement:	Begin Date:	End Date:

5.	Salary settlement:

Is the cost of salary settlement included in the budget and multiyear

projections (MYPs)?

Budget Year

(2021-22)

1st Subsequent Year

(2022-23)

2nd Subsequent Year

(2023-24)

One Year Agreement Total cost of salary settlement

% change in salary schedule from prior year or
Multiyear Agreement Total cost of salary settlement

% change in salary schedule from prior year (may enter text, such as "Reopener")

Identify the source of funding that will be used to support multiyear salary commitments:

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: cs-a (Rev 02/26/2021)	Page 21 of 27	Printed: 6/9/2021 5:20 PM

	1st Subsequent Year
(2022-23)

Clovis Unified Fresno County

2021-22 July 1 Budget General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CS

Negotia
	tions Not Settled

6.	Cost of a one percent increase in salary and statutory benefits

7.	Amount included for any tentative salary schedule increases

2,800,000

Budget Year

(2021-22)

2nd Subsequent Year

(2023-24)

Budget Year

Certificated (Non-management) Health and Welfare (H&W) Benefits	(2021-22)

1st Subsequent Year

(2022-23)

2nd Subsequent Year

(2023-24)

Y
	es
	Yes

		

1.	Are costs of H&W benefit changes included in the budget and MYPs?	Yes 2.	Total cost of H&W benefits
3.	Percent of H&W cost paid by employer

4.	Percent projected change in H&W cost over prior year

N
	o

Certificated (Non-management) Prior Year Settlements

Are any new costs from prior year settlements included in the budget?

Y
	es
	Yes

		

If Yes, amount of new costs included in the budget and MYPs If Yes, explain the nature of the new costs:

Budget Year

Certificated (Non-management) Step and Column Adjustments	(2021-22)

1st Subsequent Year

(2022-23)

2nd Subsequent Year

(2023-24)

1.	Are step & column adjustments included in the budget and MYPs?	Yes 2.	Cost of step & column adjustments
3.	Percent change in step & column over prior year

Budget Year

Certificated (Non-management) Attrition (layoffs and retirements)	(2021-22)

1st Subsequent Year

(2022-23)

2nd Subsequent Year

(2023-24)

1.	Are savings from attrition included in the budget and MYPs?	Yes	Yes	Yes

2.	Are additional H&W benefits for those laid-off or retired employees

included in the budget and MYPs?	Yes	Yes	Yes

Certificated (Non-management) - Other

List other significant contract changes and the cost impact of each change (i.e., class size, hours of employment, leave of absence, bonuses, etc.):

Step and Column adjustments do not take into consideration savings from attrition.

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: cs-a (Rev 02/26/2021)	Page 22 of 27	Printed: 6/9/2021 5:20 PM

Clovis Unified Fresno County

2021-22 July 1 Budget General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CS

S8B. Cost Analysis of District's Labor Agreements - Classified (Non-management) Employees

DATA ENTRY: Enter all applicable data items; there are no extractions in this section.

Prior Year (2nd Int
(2020-21)
	erim)	Budge
(202
	t Year
1-22)
	1st Subsequent Year
(2022-23)

1,615.1	1,597.9	1,555.0

2nd Subsequent Year

Number of classified (non-management) FTE positions

(2023-24)

1,570.0

Classified (Non-management) Salary and Benefit Negotiations

1.	Are salary and benefit negotiations settled for the budget year?	No If Yes, and the corresponding public disclosure documents
have been filed with the COE, complete questions 2 and 3.

If Yes, and the corresponding public disclosure documents have not been filed with the COE, complete questions 2-5.

If No, identify the unsettled negotiations including any prior year unsettled negotiations and then complete questions 6 and 7.

Salary negotiations will go to the Board for action on 6/9/2021. Budgets and MYP will be updated upon approval.

Negotia
	tions Settled

2a.      Per Government Code Section 3547.5(a), date of public disclosure board meeting:

2b.      Per Government Code Section 3547.5(b), was the agreement certified by the district superintendent and chief business official?
If Yes, date of Superintendent and CBO certification:

3.	Per Government Code Section 3547.5(c), was a budget revision adopted to meet the costs of the agreement?
If Yes, date of budget revision board adoption:

4.	Period covered by the agreement:	Begin Date:	End Date:

5.	Salary settlement:

Is the cost of salary settlement included in the budget and multiyear

projections (MYPs)?

Budget Year

(2021-22)

1st Subsequent Year

(2022-23)

2nd Subsequent Year

(2023-24)

One Year Agreement Total cost of salary settlement

% change in salary schedule from prior year or
Multiyear Agreement Total cost of salary settlement

% change in salary schedule from prior year (may enter text, such as "Reopener")

Identify the source of funding that will be used to support multiyear salary commitments:

Negotia
	tions Not Settled

6.	Cost of a one percent increase in salary and statutory benefits

7.	Amount included for any tentative salary schedule increases

2,800,000

Budget Year

(2021-22)

2nd Subsequent Year

(2023-24)

	1st Subsequent Year
(2022-23)

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: cs-a (Rev 02/26/2021)	Page 23 of 27	Printed: 6/9/2021 5:20 PM

Clovis Unified Fresno County

2021-22 July 1 Budget General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CS

Budget Year

Classified (Non-management) Health and Welfare (H&W) Benefits	(2021-22)

1st Subsequent Year

(2022-23)

2nd Subsequent Year

(2023-24)

Y
	es
	Yes

		

1.	Are costs of H&W benefit changes included in the budget and MYPs?	Yes 2.	Total cost of H&W benefits
3.	Percent of H&W cost paid by employer

4.	Percent projected change in H&W cost over prior year

N
	o

Classified (Non-management) Prior Year Settlements

Are any new costs from prior year settlements included in the budget?

If Yes, amount of new costs included in the budget and MYPs If Yes, explain the nature of the new costs:

Budget Year

Classified (Non-management) Step and Column Adjustments	(2021-22)

1st Subsequent Year

(2022-23)

2nd Subsequent Year

(2023-24)

Y
	es
	Yes

		

1.	Are step & column adjustments included in the budget and MYPs?	Yes 2.	Cost of step & column adjustments
3.	Percent change in step & column over prior year

Budget Year

Classified (Non-management) Attrition (layoffs and retirements)	(2021-22)

1st Subsequent Year

(2022-23)

2nd Subsequent Year

(2023-24)

1.	Are savings from attrition included in the budget and MYPs?	Yes	Yes	Yes

2.	Are additional H&W benefits for those laid-off or retired employees

included in the budget and MYPs?	Yes	Yes	Yes

Classified (Non-management) - Other

List other significant contract changes and the cost impact of each change (i.e., hours of employment, leave of absence, bonuses, etc.):

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: cs-a (Rev 02/26/2021)	Page 24 of 27	Printed: 6/9/2021 5:20 PM

	1st Subsequent Year
(2022-23)

Clovis Unified Fresno County

2021-22 July 1 Budget General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CS

S8C. Cost Analysis of District's Labor Agreements - Management/Supervisor/Confidential Employees

DATA ENTRY: Enter all applicable data items; there are no extractions in this section.

Prior Year (2nd Int
(2020-21)
	erim)	Budge
(202
	t Year
1-22)
	1st Subsequent Year
(2022-23)

613.2	637.0	618.8

2nd Subsequent Year

Number of management, supervisor, and confidential FTE positions

(2023-24)

626.8

Management/Supervisor/Confidential Salary and Benefit Negotiations
1.	Are salary and benefit negotiations settled for the budget year?	No

If Yes, complete question 2.

If No, identify the unsettled negotiations including any prior year unsettled negotiations and then complete questions 3 and 4.

Salary negotiations will go to the Board for action on 6/9/2021. Budgets and MYP will be updated upon approval.

If n/a, skip the remainder of Section S8C.
Negotia
	tions Settled

2.	Salary settlement:

Is the cost of salary settlement included in the budget and multiyear projections (MYPs)?
Total cost of salary settlement

Budget Year

(2021-22)

1st Subsequent Year

(2022-23)

2nd Subsequent Year (2023-24)

No

N
	o
	No

% change in salary schedule from prior year (may enter text, such as "Reopener")

Negotia
	tions Not Settled

3.	Cost of a one percent increase in salary and statutory benefits

4.	Amount included for any tentative salary schedule increases

2,800,000

Budget Year

(2021-22)

2nd Subsequent Year

(2023-24)

Management/Supervisor/Confidential

Health and Welfare (H&W) Benefits

Budget Year

(2021-22)

1st Subsequent Year

(2022-23)

2nd Subsequent Year

(2023-24)

Y
	es
	Yes

		

1.	Are costs of H&W benefit changes included in the budget and MYPs?	Yes 2.	Total cost of H&W benefits
3.	Percent of H&W cost paid by employer

4.	Percent projected change in H&W cost over prior year

Management/Supervisor/Confidential

Step and Column Adjustments

Budget Year

(2021-22)

1st Subsequent Year

(2022-23)

2nd Subsequent Year

(2023-24)

1.	Are step & column adjustments included in the budget and MYPs?	Yes	Yes	Yes 2.	Cost of step and column adjustments
3.	Percent change in step & column over prior year

Management/Supervisor/Confidential

Other Benefits (mileage, bonuses, etc.)

Budget Year

(2021-22)

1st Subsequent Year

(2022-23)

2nd Subsequent Year

(2023-24)

1.	Are costs of other benefits included in the budget and MYPs? 2.	Total cost of other benefits
3.	Percent change in cost of other benefits over prior year

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: cs-a (Rev 02/26/2021)	Page 25 of 27	Printed: 6/9/2021 5:20 PM

Clovis Unified Fresno County

2021-22 July 1 Budget General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CS

S9. Local Control and Accountability Plan (LCAP)

Confirm that the school district's governing board has adopted an LCAP or an update to the LCAP effective for the budget year.

DATA ENTRY: Click the appropriate Yes or No button in item 1, and enter the date in item 2.

1. Did or will the school district's governing board adopt an LCAP or an update to the LCAP effective for the budget year?

2. Adoption date of the LCAP or an update to the LCAP.

Yes

January 2022

S10. LCAP Expenditures

Confirm that the school district's budget includes the expenditures necessary to implement the LCAP or annual update to the LCAP.

DATA ENTRY: Click the appropriate Yes or No button.

Does the school district's budget include the expenditures necessary to implement the LCAP or annual update to the LCAP as described

in the Local Control and Accountability Plan and Annual Update Template?	Yes

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: cs-a (Rev 02/26/2021)	Page 26 of 27	Printed: 6/9/2021 5:20 PM

Clovis Unified Fresno County

2021-22 July 1 Budget General Fund
School District Criteria and Standards Review

10 62117 0000000 Form 01CS

ADDITIONAL FISCAL INDICATORS

The following fiscal indicators are designed to provide additional data for reviewing agencies. A "Yes" answer to any single indicator does not necessarily suggest a cause for concern, but may alert the reviewing agency to the need for additional review.

DATA ENTRY: Click the appropriate Yes or No button for items A1 through A9 except item A3, which is automatically completed based on data in Criterion 2.

	No

A1.      Do cash flow projections show that the district will end the budget year with a negative cash balance in the general fund?

	Yes

A2.      Is the system of personnel position control independent from the payroll system?

A3.      Is enrollment decreasing in both the prior fiscal year and budget year? (Data from the

enrollment budget column and actual column of Criterion 2A are used to determine Yes or No)	No

A4.      Are new charter schools operating in district boundaries that impact the district's

enrollment, either in the prior fiscal year or budget year?	No

A5.      Has the district entered into a bargaining agreement where any of the budget

or subsequent years of the agreement would result in salary increases that	No are expected to exceed the projected state funded cost-of-living adjustment?

A6.      Does the district provide uncapped (100% employer paid) health benefits for current or

retired employees?	No

A7.      Is the district's financial system independent of the county office system?

Yes

A8.      Does the district have any reports that indicate fiscal distress pursuant to Education

Code Section 42127.6(a)? (If Yes, provide copies to the county office of education)	No

A9.      Have there been personnel changes in the superintendent or chief business

official positions within the last 12 months?	No

When providing comments for additional fiscal indicators, please include the item number applicable to each comment.

Comments: (optional)

End of School District Budget Criteria and Standards Review

California Dept of Education

SACS Financial Reporting Software - 2021.1.0

File: cs-a (Rev 02/26/2021)	Page 27 of 27	Printed: 6/9/2021 5:20 PM