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1 DISTRICT NAME Scottsdale Unified COUNTY Maricopa CTO NUMBER _.=------====--=--==--=-,==~~:::-~-:::::::==:::::---==-.=:~----=======:-::=:.-:=:.-====--==--_._-----_._-_. 1J \'0 ~ \ Q\ ~ ~\,1\7 "\0\\ 0 0 FY 2014 STATE OF ARIZONA SCHOOL DISTRICT ANNUAL EXPENDITURE BUDGET DISTRICTWIDE BUDGET Proposed Version BY THE GOVERNING BOARD We hereby certify that the Budget for the Fiscal Year 2014 was PROPOSED ADOPTED. - '" SIGNED 6/11/2013 Date ( ~nif1rttj t\u 'if \D~l' Ms. Pam Kirby, President Mr. Denny Brown, Vice President Mr. George Jackson, Member Mrs. Barbara Perleberg, Member Mrs. Bonnie Sneed, Member SIGNED The budget file(s) for FY 2014 sent to the Arizona Department of Education, via the internet, on 6/12/2013 contain(s) the data for the budget described above. REVENUES AND PROPERTY TAXATION 1. Total Budgeted Revenues for Fiscal Year 2013 $ 30,500, Estimated Revenues by Source for Fiscal Year 2014 (excluding property taxes) Local 1000 $ 550,000 Intermediate 2000 $ 5,000 State 3000 $ 15,000,000 Federal 4000 $ 350,000 TOTAL $ 15,905, District Tax Rates for Current and Budget Fiscal Years (A.R.S D.4) (This section is not applicable to budget revisions) Current FY 2013 Est. Budget FY 2014 Primary Tax Rate: Secondary Tax Rates: M&O Override Special K-3 Program Override Special Program Override Capital Override Class A Bonds Class B Bonds JTED Total Secondary Tax Rate A. TOTAL AGGREGATE SCHOOL DISTRICT BUDGET LIMIT (A.R.S H) 1. General Budget Limit (from Budget, page 7, line 10) $ 148,071, Unrestricted Capital Budget Limit (from Budget, page 8, line A.12) $ 13,854, Soft Capital Allocation Limit (from Budget, page 8, line B.12) $ 2,959, Subtotal (line A.1 + A.2 + A.3) $ 164,885, Federal Projects (from Budget page 6, line 18) $ 9,982, Title VIII-Impact Aid (from Budget, page 6, Federal Projects, line 16) $ o 7. Total Aggregate School District Budget Limit (line A.4 + A.5 - A.6) $ 174,867,783 B. BUDGETED EXPENDITURES 1. Maintenance and Operation (from Budget page 1, line 30) $ 148,071, Unrestricted Capital Outlay (from Budget page 4, line 10) $ 13,854, Soft Capital Allocation (from Budget page 4, line 19) $ 2,959, Total Budget Subject to Budget Limits (line B.1 + B.2 + B.3) Superintendent Signature (This line cannot exceed line A.4) $ 164,885,393 District Contact Employee: Daniel O'Brien Telephone: DOBrien@susd.org =---._.._ ~--_.-_....._-----_._----_._._-- ~----_._ _._ _.._ _.-._ Rev. 05/12-FY Proposed

2 DISTRICT NAME Scottsdale Unified School District COUNTY Maricopa CTD NUMBER VERSION FUND 001 (M&O) MAINTENANCE AND OPERATION (M&O) FUND Employee Purchased Totals FTE Salaries Benefits Services Supplies Other Current Budget % Expenditures Current Budget 6300, 6400, FY FY Increase/ FY FY Decrease 100 Regular Education 1000 Classroom Instruction ,451,006 10,302, , ,018 4,407 57,430,905 52,799, % Support Services 2100 Students ,111,531 1,032,858 14,537 3, ,231,737 4,162, % Instructional Staff ,635, , ,903 31,878 11,500 4,351,837 3,772, % General Administration , , ,664 11,823 3,537 1,294,718 1,290, % School Administration ,914,877 2,170,792 5, , ,256,391 9,197, % Central Services ,789,386 1,108,694 1,238,057 1,645,995 36,934 5,399,453 6,819, % Operation & Maintenance of Plant ,888,543 2,417,324 7,939,191 5,269,943 4,745 21,504,367 22,519, % Other % Operation of Noninstructional Services ,800 61,621 64,000 61, , , % School-Sponsored Cocurricular Activities ,070 51, , , % School-Sponsored Athletics ,021, , , ,399,154 1,380, % , 700, 800, 900 Other Programs % 12. Regular Education Subsection Subtotal (lines 1-12) 13. 1, , ,980,310 18,516,930 10,095,294 7,938,420 61, ,521, ,592, % Special Education 1000 Classroom Instruction ,055,904 4,697,601 1,410,384 22, ,578,725 21,186, % Support Services 2100 Students ,258, , ,000 30, ,378,279 3,256, % Instructional Staff , ,347 1,500 16,300 9, , , % General Administration % School Administration % Central Services , ,238 2, % Operation & Maintenance of Plant % Other % Operation of Noninstructional Services % 22. Subtotal (lines 14-22) ,915,932 5,487,356 1,763,884 68,585 9,000 26,843,165 25,244, % Pupil Transportation ,583,918 1,780, ,740 1,476, ,266,076 8,030, % Desegregation (from Districtwide Desegregation Budget, page 2, line 44) ,603,668 1,629,748 76,942 46,811 25,000 7,205,080 7,382, % Special K-3 Program Override (from Supplement, page 1, line 10) ,522, , ,313,656 3,290, % Dropout Prevention Programs ,670 32,469 10,530 34,836 26, , , % Joint Career and Technical Education and Vocational Education Center (from Supplement, page 1, line 20) % K-3 Reading Program ,023, , ,310, Total Expenditures (lines 13, and 23-29) (Cannot exceed page 7, line 10) 30. 2, , ,746,007 28,502,579 12,136,390 9,564, , ,370, ,071, % 30. Proposed Rev. 6/13-FY /12/2013 5:56 PM Page 1 of 8

3 DISTRICT NAME Scottsdale Unified School District COUNTY Maricopa CTD NUMBER VERSION Proposed SPECIAL EDUCATION PROGRAMS BY TYPE (M&O Fund Program 200) (A.R.S and ) Current FY Budget FY 1. Autism 4,451,290 4,378, Emotional Disability 600, , Hearing Impairment 657, , Other Health Impairments 1,331,666 1,252, Specific Learning Disability 4,673,886 4,396, Mild, Moderate or Severe Intellectual Disability 439, , Special Education Budgeted in SCA Fund Current FY Budget FY 7. Multiple Disabilities 143, , Amount budgeted in SCA Fund for Special Education 0 60, Multiple Disabilities with Severe Sensory Impairment 100,093 94, (Only include programs listed in A.R.S (shown on lines 1-14 in the table to the left.) 9. Orthopedic Impairment 103, , NOTE: Do not include SCA Fund amounts in the Current FY or Budget FY columns in the table to the left. 10. Developmental Delay 530, , Preschool Severe Delay 361, , Speech/Language Impairment 10,233,722 9,710, Traumatic Brain Injury 26,111 24, Expenditures Budgeted for Audit Services 14. Visual Impairment 708, , M&O Fund - Nonfederal 6350 $ 55, Subtotal (lines 1 through 14) 24,363,297 23,253, All Funds - Federal Gifted Education 1,932,919 1,620, Remedial Education ELL Incremental Costs FY 2014 Performance Pay (A.R.S ) 19. ELL Compensatory Instruction Amount Budgeted in M&O Fund for a Performance Pay Component $ Vocational and Technological Education 546, , Do not report budgeted amounts for the Performance Pay Component of the Classroom Site Fund on this line. 21. Career Education Total (lines 15 through 21. Must equal Average Daily Membership total of line 23, page 1) 26,843,164 25,244, A. FY 2013 Average Daily Membership: Resident 24, Attending 24, B. FY 2012 Average Daily Membership: Resident 24, Attending 24, Proposed Ratios for Special Education (A.R.S E.1 and A.5) Teacher-Pupil 1 to 6 Expenditures Budgeted in the M&O Fund for Food Service Amount budgeted in M&O for Food Service (Fund 001, Function 3100) $ 169,671 Staff-Pupil 1 to 3 (This amount will be used to determine district compliance with state matching requirements pursuant to Code of Federal Regulations (CFR) Title 7, (a)] Estimated FTE Certified Employees (A.R.S E.2) Current FY Budget FY Estimated Transportation Revenues for FY , , Estimated transportation revenues (object code 1400) to be received $ - Rev. 6/13-FY /12/2013 5:56 PM Page 2 of 8

4 DISTRICT NAME Scottsdale Unified School District COUNTY Maricopa CTD NUMBER VERSION Proposed Purchased Services Interest on Totals % Expenditures Salaries Employee Benefits 6300, 6400, Supplies Short-Term Debt Current FY Budget FY Increase/ (1) Decrease Classroom Site Fund Base Salary 100 Regular Education 1000 Classroom Instruction 1. 1,325, ,398 1,056,797 1,536, % Support Services - Students 2. 7,442 2,076 9,104 9, % 2. (1) For FY 2014, the district has budgeted $ 0 in Fund 010, 2200 Support Services - Instructional Staff 3. 3, ,194 3, % 3. object code 6590 for Classroom Site Fund pass-through payments to district- Program 100 Subtotal (lines 1-3) 4. 1,336, ,334 1,072,095 1,550, % 4. sponsored charter schools. This amount is not included in the amounts reported 200 Special Education for Fund Classroom Instruction ,519 57, , , % Support Services - Students 6. 12,385 3,430 16,055 15, % Support Services - Instructional Staff % 7. Program 200 Subtotal (lines 5-7) ,904 61, , , % 8. Other Programs (Specify) 1000 Classroom Instruction % Support Services - Students % Support Services - Instructional Staff % 11. Other Programs Subtotal (lines 9-11) % 12. Total Expenditures (lines 4, 8, and 12) 13. 1,546, ,540 1,365,522 1,822, % 13. Classroom Site Fund Performance Pay 100 Regular Education 1000 Classroom Instruction 14. 2,835, ,600 2,351,836 3,180, % Support Services - Students ,288 3,427 15,031 15, % Support Services - Instructional Staff 16. 5,091 1,420 10,227 6, % 16. Program 100 Subtotal (lines 14-16) 17. 2,852, ,447 2,377,093 3,202, % Special Education 1000 Classroom Instruction ,625 94, , , % Support Services - Students ,449 5,665 26,509 26, % Support Services - Instructional Staff % 20. Program 200 Subtotal (lines 18-20) ,074 99, , , % 21. Other Programs (Specify) 1000 Classroom Instruction % Support Services - Students % Support Services - Instructional Staff % 24. Other Programs Subtotal (lines 22-24) % 25. Total Expenditures (lines 17, 21, and 25) 26. 3,196, ,305 2,855,784 3,646, % 26. Classroom Site Fund Other 100 Regular Education 1000 Classroom Instruction 27. 2,650, ,801 2,112,831 3,073, % Support Services - Students ,057 4,200 18,418 19, % Support Services - Instructional Staff 29. 6,239 1,740 12,531 7, % 29. Program 100 Subtotal (lines 27-29) 30. 2,671, , ,143,780 3,100, % Special Education 1000 Classroom Instruction , , , , % Support Services - Students ,058 6,942 32,483 32, % Support Services - Instructional Staff % 33. Program 200 Subtotal (lines 31-33) , , , , % Dropout Prevention Programs 1000 Classroom Instruction % 35. Other Programs (Specify) 1000 Classroom Instruction % , 2200 Support Serv. Students & Instructional Staff % 37. Other Programs Subtotal (lines 36-37) % 38. Total Expenditures (lines 30, 34, 35, and 38) 39. 3,093, , ,731,018 3,645, % 39. Total Classroom Site Funds (lines 13, 26, and 39) 40. 7,837,827 1,276, ,952,324 9,113, % 40. Rev. 6/13-FY /12/2013 5:56 PM Page 3 of 8

5 DISTRICT NAME Scottsdale Unified School District COUNTY Maricopa CTD NUMBER VERSION Proposed FUNDS 610 AND 625 UNRESTRICTED CAPITAL OUTLAY (UCO) AND SOFT CAPITAL ALLOCATION (SCA) FUNDS Library Books, Textbooks, All Other All Other Totals & Instructional Redemption of Object Codes Object Codes Current Budget % Expenditures Rentals Aids (2) Property (2) Principal (3) Interest (4) (UCO-type (M&O-type FY FY Increase/ , , 6842, 6850 excluding 6900) excluding 6900) Decrease Unrestricted Capital Outlay Override (1) ,371,428 8,482, ,053 9,901,348 11,613, % 1. Unrestricted Capital Outlay Fund 610 (6) 1000 Instruction ,644,286 8,479, ,364,763 10,123, % Support Services 2100, 2200 Students and Instructional Staff ,142 2, , , , % , 2400, 2500, 2900 Administration ,702, ,683,823 1,702, % Operation & Maintenance of Plant , , , % Student Transportation , , , % Operation of Noninstructional Services (5) % Facilities Acquisition and Construction ,843 1,064, , % Debt Service 9. 4, ,607,283 4, % 9. Total Unrestricted Capital Outlay Fund (lines 2-9) ,371,428 10,463,387 4, ,014,753 15,102,769 13,854, % 10. Soft Capital Allocation Fund Instruction ,000 45, , , % Support Services 2100, 2200 Students and Instructional Staff , , , % , 2400, 2500, 2900 Administration ,928, ,305,837 1,928, % Operation & Maintenance of Plant , , , % Student Transportation % Operation of Noninstructional Services (5) % Facilities Acquisition and Construction , % Debt Service % 18. Total Soft Capital Allocation Fund (lines 11-18) ,000 2,105, ,303 2,262,507 2,959, % 19. (5) Expenditures Budgeted in Unrestricted Capital Outlay (UCO) and Soft Capital Allocation (SCA) Funds Unrestricted Soft Capital for Food Service Capital Outlay Allocation (1) Amounts in the Unrestricted Capital Outlay Override line 1 above must be included in the appropriate individual line items for Fund 610 and in the Budget Year Total Column. Enter the amount budgeted in UCO and SCA for Food Service (2) Detail by object code: [Amounts will be used to determine district compliance with state Unrestricted Capital Outlay Soft Capital Allocation matching requirements pursuant to CFR Title 7, (a)] 6641 Library Books $ 727,142 $ - (6) Expenditures, if any, budgeted in the Unrestricted Capital Outlay Fund on lines 2-9 for the K-3 Reading 6642 Textbooks 0 20,000 Program as described in A.R.S $ Instructional Aids 1,644,286 60, Furniture and Equipment 4,260,023 1,931, Vehicles 2, Tech Hardware & Software 4,760, ,115 (3) Includes principal on Capital Equity Fund loans of $ -, principal on capital leases of $ 2,363,368, and principal on bonds of $ 22,116,250. (4) Includes interest on Capital Equity Fund loans of $ -, interest on capital leases of $ 1,498,811, and interest on bonds of $ 12,659,085. $ - $ - Rev. 6/13-FY /12/2013 5:56 PM Page 4 of 8

6 DISTRICT NAME Scottsdale Unified School District COUNTY Maricopa CTD NUMBER VERSION Proposed OTHER FUNDS REQUIRED CAPITAL EXPENDITURE DETAIL [(A.R.S (B)] SOFT CAPITAL ALLOCATION BOND BUILDING BUILDING RENEWAL NEW SCHOOL FACILITIES Expenditures Fund 625 Fund 630 Fund 690 Fund 695 Current FY Budget FY Current FY Budget FY Current FY Budget FY Current FY Budget FY Total Fund Expenditures 1. 2,262,507 2,959, Select Object Codes Detail (1) 6150 Classified Salaries Employee Benefits Construction Services 4. 2,380, Land and Improvements Buildings and Improvements , Furniture and Equipment 7. 1,931, Vehicles Technology Hardware & Software , Redemption of Principal , 6850 Interest Total amounts reported on lines 2-11 above for: Renovation New Construction 13. 2,500, Other 14. 2,100, Total (lines 12-14) 15. 2,100,476 2,500, (1) Lines 2-11 may not include all budgeted expenditures of the fund. Total budgeted expenditures for each fund should be included on Line 1. Rev. 6/13-FY /12/2013 5:56 PM Page 5 of 8

7 DISTRICT NAME Scottsdale Unified School District COUNTY Maricopa CTD NUMBER VERSION Proposed SPECIAL PROJECTS OTHER FUNDS (DO NOT Add to Aggregate) Current FY Budget FY County, City, and Town Grants ,719 20, FTE TOTAL ALL FUNCTIONS Structured English Immersion (1) FEDERAL PROJECTS Current FY Budget FY Current FY Budget FY Compensatory Instruction (1) ESEA Title I - Helping Disadvantaged Children ,352,388 3,613, School Plant (Lease over 1 year) (2) ESEA Title II - Prof. Dev. and Technology , , School Plant (Lease 1 year or less) ,520,000 2,136, ESEA Title IV - 21st Century Schools , , School Plant (Sale) , , ESEA Title V - Promote Informed Parent Choice Food Service ,596,922 12,359, ESEA Title III - Limited Eng. & Immigrant Students , , Civic Center , , ESEA Title VII - Indian Education ,530 99, Community School ,933,806 6,381, ESEA Title VI - Flexibility and Accountability Auxiliary Operations ,482,000 1,364, IDEA Part B ,366,187 3,756, Extracurricular Activities Fees Tax Credit ,976,000 2,443, Johnson-O'Malley ,203 20, Gifts and Donations ,500,000 1,760, Workforce Investment Act Career & Tech. Ed. & Voc. Ed. Projects AEA - Adult Education Fingerprint ,000 8, Vocational Education - Basic Grants , , School Opening ESEA Title X - Homeless Education Insurance Proceeds , , Medicaid Reimbursement , , Textbooks , , E-Rate Litigation Recovery ,000 80, Impact Aid Indirect Costs ,732,902 4,315, Other Federal Projects (Besides E-Rate & Impact Aid , Unemployment Insurance ,000 1, Total Federal Project Funds (lines 1-17) ,229,184 9,982, Teacherage STATE PROJECTS Insurance Refund ,000 12, Vocational Education , , Grants and Gifts to Teachers Early Childhood Block Grant Advertisement ,000 74, Ext. School Yr. - Pupils with Disabilities Joint Technical Education ,349,831 1,740, Adult Basic Education Adjacent Ways ,500,000 2,000, Chemical Abuse Prevention Programs Impact Aid Revenue Bond Building Academic Contests School Plant - Special Construction Gifted Education Gifts and Donations-Capital Family Literacy Program Condemnation Environmental Special Plate , Energy and Water Savings ,617,183 3,794, Other State Projects , Emergency Deficiencies Correction Total State Project Funds (lines 19-28) , , Building Renewal Grant Total Special Projects (lines 18 and 29) ,771,414 10,110, Debt Service ,160,394 34,775, Impact Aid Revenue Bond Debt Service INSTRUCTIONAL IMPROVEMENT FUND (020) Current FY Budget FY Permanent Teacher Compensation Increases , , Other Class Size Reduction INTERNAL SERVICE FUNDS Dropout Prevention Programs (M&O purposes) _ Self-Insurance ,400,000 2,400, Instructional Improvement Programs (M&O purposes) ,214,615 1,276, Intergovernmental Agreements , , Total Instructional Improvement Fund (lines 1-4) 1,564,615 1,776, OPEB Print Shop ,000 86, (1) From Supplement, page 3, line 10 and line 20, respectively. (2) Indicate amount budgeted in Fund 500 for M&O purposes $ - Rev. 6/13-FY /12/2013 5:56 PM Page 6 of 8

8 DISTRICT NAME Scottsdale Unified School District COUNTY Maricopa CTD NUMBER VERSION Proposed CALCULATION OF FY 2014 GENERAL BUDGET LIMIT (A.R.S C) A. B. Maintenance Unrestricted and Operation Capital Outlay 1. (a) FY 2014 Revenue Control Limit (RCL) (from Work Sheet E, line VIII, or Work Sheet F, line III) $ 123,776,675 * (b) Plus Adjustment for Growth (1) * (c) Increase or (Decrease) in 03 District High School Tuition Payments (A.R.S J) (1) (d) Adjusted RCL $ 123,776,675 $ 123,776,675 $ 0 2. (a) FY 2014 Capital Outlay Revenue Limit (CORL) (from Work Sheet H, lines VII.E.1 and VII.F.1) $ 6,419,455 * (b) CORL Reduction for State Budget Adjustments (from Work Sheet H, lines VII.E.2 and VII.F.2) 2,540,995 (c) Adjusted CORL $ 3,878,460 3,878, FY 2014 Override Authorization (A.R.S and ) * (a) Maintenance and Operation 8,323,840 * (b) Unrestricted Capital Outlay 9,901,348 * (c) Special Program 3,290,111 *4. Small School Adjustment for Districts with a Student Count of 125 or less in K-8 or 100 or less in 9-12 (A.R.S ) (If phase-down applies, see Work Sheets K and K2) *5. Tuition Revenue (A.R.S and ) Local (a) Individuals and Other Private Sources 59,165 (b) Other Arizona Districts 93,605 (c) Out-of-State Districts and Other Governments State (d) Certificates of Educational Convenience (A.R.S , , and ) *6. State Assistance (A.R.S ) and Special Ed. Voucher Payments Received (A.R.S ) *7. Increase Authorized by County School Superintendent for Accommodation Schools (not to exceed Work Sheet S, line II.B.5) (A.R.S B) 8. Budget Increase for: (a) Desegregation Expenditures (A.R.S G-K) 7,382,170 * (b) Tuition Out Debt Service (from Work Sheet O, line 7) (A.R.S L) 0 * (c) Budget Balance Carryforward (from Work Sheet M, line 12) (A.R.S ) 2,500,000 (d) Dropout Prevention Programs (Laws 1992, Ch. 305, 32 and Laws 2000, Ch. 398, 2) 221,130 * (e) Assistance for Education (A.R.S ) (1) (f) Registered Warrant or Tax Anticipation Note Interest Expense Incurred in FY 2012 (A.R.S M) * (g) * (h) Joint Career and Technical Education and Vocational Education Center (A.R.S ) FY 2013 Career Ladder Unexpended Budget Carryforward (from Work Sheet M, line 6.f) (A.R.S C) 40,511 * (i) FY 2013 Optional Performance Incentive Program Unexpended Budget Carryforward (from Work Sheet M, line 6.g) (A.R.S ) 0 * (j) FY 2013 Performance Pay Unexpended Budget Carryforward (from Work Sheet M, line 6.h) (A.R.S ) 0 (k) Excessive Property Tax Valuation Judgments (A.R.S and ) * (l) Transportation Revenues for Attendance of Nonresident Pupils (A.R.S and ) *9. Adjustment to the General Budget Limit (A.R.S , , M, , and ) (Do not use this line as a subtotal) (2) (1,494,121) 10. FY 2014 General Budget Limit (column A, lines 1 through 9) (A.R.S F) (page 1, line 30 cannot exceed this amount) $ 148,071, Total Amount to be Used for Capital Expenditures (column B, lines 1 through 8) ( A.R.S F) (to page 8, line A.11) $ 9,901,348 * Subject to adjustment prior to May 15 as allowed by A.R.S. Revisions are described in the instructions for these lines, as needed. (1) For budget adoption, this line should be left blank. (2) This line can be used to adjust the FY 2014 GBL for any of the following: (1) reductions for (a) exceeding the prior year(s) GBL, (b) exceeding the prior year(s) M&O section of the Budget, or (c) Early Graduation Scholarship, or (2) reductions or increases due to (a) transfers to/from the EWS Fund, (b) A.R.S adjustments as approved by ADE, or (c) other adjustments as notified by ADE. Rev. 6/13-FY /12/2013 5:56 PM Page 7 of 8

9 DISTRICT NAME Scottsdale Unified School District COUNTY Maricopa CTD NUMBER VERSION Proposed UNRESTRICTED CAPITAL BUDGET LIMIT, SOFT CAPITAL ALLOCATION LIMIT, AND CLASSROOM SITE FUND BUDGET LIMIT (A.R.S D and.e and A.R.S ) CALCULATION OF UNRESTRICTED CAPITAL BUDGET LIMIT A. 1. FY 2013 Unrestricted Capital Budget Limit (UCBL) (from FY 2013 latest revised Budget, page 8, line A.12) $ 15,102, Total UCBL Adjustment for prior years as notified by ADE on BUDG75 report (For budget adoption, use zero.) $ 0 3. Adjusted Amount Available for FY 2013 Capital Expenditures (line A.1 + A.2) $ 15,102, Amount Budgeted in Fund 610 in FY 2013 (from FY 2013 latest revised Budget, page 4, line 10) $ 15,102, Lesser of line A.3 or the sum of line A.4 and any positive adjustment on line A.2 $ 15,102, FY 2013 Fund 610 Actual Expenditures (For budget adoption use actual expenditures to date plus estimated expenditures through fiscal year-end.) $ 11,164, Unexpended Budget Balance in Fund 610 (line A.5 minus A.6) If negative, use zero in calculation, but show negative amount here in parentheses. -- $ 3,938, Interest Earned in Fund 610 in FY 2013 $ 14, Monies deposited in Fund 610 from School Facilities Board for donated land (A.R.S F) $ Adjustment to UCBL for FY 2014 (A.R.S M) (1) $ Amount to be Used for Capital Expenditures (from page 7, line 11) $ 9,901, FY 2014 Unrestricted Capital Budget Limit (lines A.7 through A.11) (2) $ 13,854,068 CALCULATION OF SOFT CAPITAL ALLOCATION LIMIT B. 1. FY 2013 Soft Capital Allocation Limit (SCAL) (from FY 2013 latest revised Budget, page 8, line B.12) $ 2,262, Total SCAL Adjustment for prior years as notified by ADE on BUDG75 report (For budget adoption, use zero.) $ 0 3. Adjusted FY 2013 SCAL (line B.1 + B.2) $ 2,262, Amount Budgeted in Fund 625 in FY 2013 (from FY 2013 latest revised Budget, page 4, line 19) $ 2,262, Lesser of line B.3 or the sum of line B.4 and any positive adjustment on line B.2 $ 2,262, FY 2013 Fund 625 Actual Expenditures (For budget adoption use actual expenditures to date plus estimated expenditures through fiscal year-end.) $ 146, Unexpended Budget Balance in Fund 625 (line B.5 minus B.6) If negative, use zero in calculation, but show negative amount here in parentheses. -- $ 2,115, Interest Earned in Fund 625 in FY 2013 $ 6, Soft Capital Allocation (from Work Sheet I, lines V.E.1 and V.F.1) $ 5,449, Capital Transportation Adjustment Approved by State Board of Education (A.R.S B) $ 11. Adjustment to SCAL for FY 2014 (A.R.S M) (3) $ (4,611,133) 12. FY 2014 Soft Capital Allocation Limit (Add lines B.7 through B.11) (4) $ 2,959,779 CALCULATION OF CLASSROOM SITE FUND BUDGET LIMIT C. 1. FY 2013 Classroom Site Fund Budget Limit (from FY 2013 latest revised Budget, page 8, line C.7) $ 5,652, FY 2013 Classroom Site Fund Actual Expenditures (For budget adoption use actual expenditures to date plus estimated expenditures through fiscal year-end.) $ 5,652, Unexpended Budget Balance in Classroom Site Fund (line C.1 minus C.2) $ 0 4. Interest Earned in the Classroom Site Fund in FY 2013 $ (2,335) 5. FY 2014 Classroom Site Fund Allocation (provided by ADE, based on $310) (5) $ 9,116, Adjustments to FY 2014 Classroom Site Fund Budget Limit $ 0 7. FY 2014 Classroom Site Fund Budget Limit (Sum of lines C.3 through C.6) (6) $ 9,113,915 (1) This line can be used to adjust the FY 2014 UCBL for any of the following: (1) reductions for (a) exceeding the prior year(s) UCBL or (b) exceeding the prior year(s) UCO section of the Budget, or (2) increases due to greater than anticipated growth from FY 2013, or (3) reductions or increases due to other adjustments as notified by ADE. (2) The amount budgeted on page 4, line 10 cannot exceed this amount. (3) This line can be used to adjust the FY 2014 SCAL for any of the following: (1) reductions for (a) exceeding the prior year(s) SCAL or (b) state budget adjustments, or (2) reductions or increases due to other adjustments as notified by ADE. (4) The amount budgeted on page 4, line 19 cannot exceed this amount. (5) In accordance with A.R.S (G)(1), the per pupil amount is calculated based on estimated available resources in the Classroom Site Fund for the budget year and adjusted for prior year revenue carryforwards or shortfalls. However, actual payments to districts may differ from the estimated per pupil Classroom Site Fund allocation. (6) The sum of the amounts budgeted on page 3, line 40 and footnote (1) on that page, cannot exceed this amount. Rev. 6/13-FY /12/2013 5:56 PM Page 8 of 8

10 Use the table below to calculate the amounts for Page 8, section C. These calculations need not be printed as an official part of the budget forms Unexpended Budget Balance (line 1 minus 2) 4. Interest Earned in FY FY 2013 Classroom Site Fund Budget Limit (from FY 2013 latest revised Budget, page 8, line 7 of the table) FY 2013 Actual Expenditures (For budget adoption use actual expenditures to date plus estimated expenditures through fiscal year-end.) FY 2014 Classroom Site Fund Allocation (provided by ADE, based on $310) Enter the total allocation in the Total Fund 010 column. Funds 011, 012, and 013 will automatically calculate. Adjustments to FY 2014 Classroom Site Fund Budget Limit * Payments to Fund 011 Fund 012 Fund 013 Charter Schools Total Fund 010 1,365,522 2,855,785 1,431, ,652,461 1,365,522 2,855,785 1,431,154 5,652, (711) (196) (1,428) (2,335) 1,823,250 3,646,500 3,646,500 9,116, FY 2014 Classroom Site Fund Budget Limit (Sum of lines 3 through 6) ** 1,822,539 3,646,304 3,645, ,113,915 * This line may be used to recapture lost CSF budget capacity that resulted from underbudgeting in prior fiscal years. ** The amounts budgeted on page 3, lines 13, 26, 39, and footnote (1) should not exceed the amounts on this line. Rev. 6/13-FY /12/2013 5:56 PM Page 8 of 8

11 DISTRICT NAME Scottsdale Unified School District COUNTY Maricopa CTD NUMBER VERSION Proposed FY 2014 STATE OF ARIZONA SUPPLEMENT TO SCHOOL DISTRICT ANNUAL EXPENDITURE BUDGET FOR DISTRICTS THAT BUDGET FOR: SPECIAL K-3 PROGRAM OVERRIDE (A.R.S D and Laws 2010, Ch. 179, 4) JOINT CAREER AND TECHNICAL EDUCATION AND VOCATIONAL EDUCATION CENTER (A.R.S ) ENGLISH LANGUAGE LEARNERS (A.R.S and ) Rev. 6/13-FY /12/2013 5:56 PM

12 DISTRICT NAME Scottsdale Unified School District COUNTY Maricopa CTD NUMBER VERSION Proposed Employee Purchased Totals M&O Fund Supplement FTE Salaries Benefits Services Supplies Other Current Budget % Current Budget 6300, 6400, FY FY Increase/ Expenditures FY FY Decrease 520 Special K-3 Program Override 1000 Classroom Instruction ,522, , ,290, Support Services 2100 Students % Instructional Staff % General Administration % School Administration % Central Services % Operation & Maintenance of Plant % Other % Operation of Noninstructional Services % 9. Subtotal (lines 1-9) (to Budget, page 1, line 26) ,522, , ,290, Joint Career and Technical Education & Vocational Education Center 1000 Classroom Instruction % Support Services 2100 Students % Instructional Staff % General Administration % School Administration % Central Services % Operation & Maintenance of Plant % Other % Operation of Noninstructional Services % 19. Subtotal (lines 11-19) (to Budget, page 1, line 28) % 20. Rev. 6/13-FY 2014 Page 1 of 3

13 DISTRICT NAME Scottsdale Unified School District COUNTY Maricopa CTD NUMBER VERSION Proposed Library Books, Totals Unrestricted Capital Outlay Fund Supplement Textbooks, & Redemption of All Other Current Budget % Rentals Instructional Aids Property Principal Interest Object Codes FY FY Increase/ Expenditures , , 6842, 6850 (excluding 6900) Decrease 520 Special K-3 Program Override 1000 Classroom Instruction % Support Services % Operation of Noninstructional Services % Facilities Acquisition & Construction % Debt Service % 25. Subtotal (lines 21-25) % Joint Career and Technical Education & Vocational Education Center 1000 Classroom Instruction % Support Services % Operation of Noninstructional Services % Facilities Acquisition & Construction % Debt Service % 31. Subtotal (lines 27-31) % 32. Total (lines 26 & 32) (Include in Fund 610 Budget, page 4, lines 2-9) % 33. Rev. 6/13-FY 2014 Page 2 of 3

14 DISTRICT NAME Scottsdale Unified School District COUNTY Maricopa CTD NUMBER VERSION Proposed Employee Purchased Totals English Language Learners Supplement FTE Salaries Benefits Services Supplies Property Other Current Budget % Current Budget 6300, 6400, FY FY Increase/ Expenditures FY FY Decrease Structured English Immersion Fund Classroom Instruction % Support Services 2100 Students % Instructional Staff % General Administration % School Administration % Central Services % Operation & Maintenance of Plant % Student Transportation % Other % 9. Total (lines 1-9) (to Budget, page 6, Other Funds, line 2) % 10. Compensatory Instruction Fund Classroom Instruction % Support Services 2100 Students % Instructional Staff % General Administration % School Administration % Central Services % Operation & Maintenance of Plant % Student Transportation % Other % 19. Total (lines 11-19) (to Budget, page 6, Other Funds, line 3) % 20. Rev. 6/13-FY 2014 Page 3 of 3

15 CTD Number SUMMARY OF SCHOOL DISTRICT PROPOSED EXPENDITURE BUDGET VERSION Actual I certify that the Budget of Scottsdale Unified Maricopa County for fiscal year 2014 was officially proposed by the Governing Board on 6/11/2013, and that the complete Proposed Expenditure Budget may be review by co tacting Daniel O'Brien at the District Office, telephone during normal business hours. \ 1. Student Count Resident FY 2013 FY 2014 Current Year 2012 ADM 24, Budget Year 2013 ADM 2. Tax Rates: Current FY 24, Primary Rate Estimated BudgetFY Attending 24, , Secondary Rate* A.R.S (F). 3. The Maintenance and Operation, Classroom Site, Unrestricted Capital Outlay, and Soft Capital Allocation budgets cannot exceed their respective budget limits. Maintenance & Operation 148,071,546 GBl Classroom Site 9,113,915 t i Unrestricted Capital OutlayJ-- 1_3,_8_54_,_0_6~8 Soft Capital Allocation L- 2,959, ' CSFBl UCBl SCAl 148,071,546 I t 9,113,915 t i 13,854,068 2,959,779 Io-----~ ng Board *Secondary rate applies only for voterapproved overrides and bonded indebtedness per A.R.S (22) and Joint Technical Education Districts per MAINTENANCE AND OPERATION EXPENDITURES %lnc/(decr.) Salaries and Benefits Other TOTAL from Current FY BudgetFY Current FY BudgetFY Current FY BudgetFY CurrentFY 100 Regular Education 1000 Classroom Instruction 55,623,256 51,753,929 1,807,649 1,045,161 57,430,905 52,799, % 2000 Support Services 2100 Students 4,204,800 4,144,389 26,937 17,747 4,231,737 4,162, % 2200 Instructional Staff 4,027,125 3,472, , ,281 4,351,837 3,772, /0 2300, 2400, 2500 Administration 15,722,938 14,047,131 1,227,625 3,260,299 16,950,563 17,307, % 2600 Oper.lMaint. of Plant 9,350,942 9,305,866 12,153,425 13,213,880 21,504,367 22,519, % 2900 Other % 3000 Oper. of Noninstructional Services 218, , , , , , /0 610 School-Sponsored Cocurric. Activities 308, , , , /0 620 School-Sponsored Athletics 1,264,927 1,247, , ,008 1,399,154 1,380, % 630, 700, 800, 900 Other Programs % Regular Education Subsection Subtotal 90,721,249 84,497,240 15,800,038 18,094, ,521, ,592, % 200 Special Education 1000 Classroom Instruction 21,075,585 19,753,505 1,503,139 1,432,669 22,578,725 21,186, % 2000 Support Services 2100 Students 3.002,821 2,876, , ,000 3,378,279 3,256, % 2200 Instructional Staff 849, ,178 29,355 26, , , % 2300, 2400, 2500 Administration 0 0 7,238 2,000 7,238 2, % 2600 Oper.lMaint. of Plant % 2900 Other / Operation of Noninstructional Services /0 Special Education Subsection Subtotal 24,927,909 23,403,288 1,915,256 1,841,469 26,843,164 25,244, /0 400 Pupil Transportation 6,447,961 6,364,532 2,818,115 1,665,910 9,266,076 8,030, % 510 Desegregation 6,758,553 7,233, ,753 6,981,796 7,382, /0 520 Special K-3 Program Override 3,313,656 3,290, ,313,656 3,290, % 530 Dropout Prevention Programs 170, ,139 51,084 71, , , % 540 Joint Career and Technical Education and Vocational Education Center % 550 K-3 Reading Program TOTAL EXPENDITURES ~ 1'310'860~ 126,248,586 20,807, ,822, ,370,396 f 1'310'860~ 148,071, % Rev. 05/12-FY 2014

16 .-..,._.~._ ~-p_.,- SUMMARY OF SCHOOL DISTRICT PROPOSED EXPENDITURE BUDGET (Concl'd) CTC Number VERSION Actual Maintenance & Operation TOTAL EXPENDITURES BY FUND Budgeted Expenditures $ Increase 0/0 Increase FUND (Decrease) from (Decrease) from Current FY Budget FY Current FY Current FY 153,370, ,071,546 (5,298,849) -3.50/0 Instructional Improvement 1,564,615 1,776, , % Structured English Immersion /0 Compensatory Instruction 0.0% Classroom Site 6,952,324 9,113,915 2,161, % Federal Projects 13,229,184 9,982,390 (3,246,795) -24.5% State Projects 542, ,344 (413,886) /0 Unrestricted Capital Outlay 15,102,769 13,854,068 (1,248,701 ) -8.30/0 Soft Capital Allocation 2,262,507 2,959, , % Building Renewal 37,000 0 (37,000) /0 New School Facilities 0.0% Adjacent Ways 1,500,000 2,000, , % Debt Service 70,160,394 34,775,335 (35,385,059) -50.4% School Plant Funds Auxiliary Operations Bond Building Food Service Other 2,630,000 2,336,472 (293,528) 1,482,000 1,364,000 (118,000) 36,509,587 2,500,000 (34,009,587) 11,596,922 12,359, ,016 23,625,644 24,557, , /0-8.00/ /0 6.6% 3.90/0 M&O FUND SPECIAL EDUCATION PROGRAMS BY TYPE PROGRAM (ARS ) Current FY BudgetFY Autism 4,451,290 4,378,114 Emotional Disability 600, ,967 Hearing Impairment 657,743 Other Health Impairments 1,331, ,236 1,252,753 Specific Learning Disability 4,673,886 4,396,917 Mild Moderate or Severe Intellectual Disability 439, ,795 Multiple Disabilities 143,611 Multiple Disabilities with S.S ,093 Orthopedic Impairment 103,963 Developmental Delay 530,925 Preschool Severe Delay 361, ,101 94, , , ,799 Speech 1Language Impairment 10,233,722 9,710,685 Traumatic Brain Injury 26,111 24,564 Visual Impairment 708,669 Subtotal 24,363, ,271 23,253,126 Gifted Education 1,932,919 1,620,826 Remedial Education ELL Incremental Costs ELL Compensatory Instruction Vocational and Technological Education 546, ,805 Career Education 0 TOTAL 26,843,164 25,244,757 Certified - PROPOSED STAFFING SUMMARY Staff Type No. of Employees Staff- Pupil Ratio Superintendent, Principals Other Administrators to Teachers to 18.9 Other to Classi"fied - Subtotal to 16.3 Managers, Supervisors, Directors to Teachers Aides to Other to 21.5 Special Education - Subtotal to 18.9 TOTAL to 8.7 Teacher to 6~0 Staff to 3.0 Rev. 05/12-FY 2014 BV 6/6/2013 9:01 :36 AM Proposed Page 2 of 2

17 DISTRICT NAME Scottsdale Unified COUNTY Maricopa CTD NUMBER VERSION DATE Proposed 6/11/2013 BUDGET WORK SHEETS FOR FISCAL YEAR 2014 WORK SHEET TITLE PAGE A. Adjustment for Tuition Loss and Student Revenue Loss Phase-Down (Optional) B. Support Level Weights and PSD-12 Weighted Student Counts C. Base Support Level and Base Revenue Control Limit C2. Weighted Student Count: AOI Students D. Transportation Support Level and Transportation Revenue Control Limit E. District Support Level and Revenue Control Limit F. Consolidation/Unification Assistance G. Soft Capital Allocation High School Student Count (Type 03) H. Capital Outlay Revenue Limit I. Soft Capital Allocation J. Equalization Base and Assistance K. Small School Adjustment Phase Down Limit K2. Maximum Small School Adjustment Override L. Impact Aid Fund (ESEA, Title VIII) M. Maintenance and Operation Fund Budget Balance Carryforward O. Tuition Out for High School Students S. Equalization Assistance for an Accommodation School Rev. 6/13-FY /12/2013 6:36 PM

18 DISTRICT NAME Scottsdale Unified COUNTY Maricopa CTD NUMBER A. WORK SHEET FOR ADJUSTMENT FOR TUITION LOSS and STUDENT REVENUE LOSS PHASE-DOWN (OPTIONAL) (A.R.S and ) NOTE 1: Only complete this section if the district receives less tuition from a district which is inside or outside of this state because the district of residence began to offer instruction in one or more high school grade levels not previously offered. If the district of residence is a joint unified district that phases instruction in over more than 1 year, complete a separate Work Sheet for each phase. I. A. Base year (FY ) Attending ADM Grades Base year is defined as the year before the other district began to offer instruction. B. Factor of 5% C. ADM loss required to qualify (line I.A x line I.B) D. Number of tuitioned students lost in the year after the base year due to district of residence offering instruction in Grades 9-12 not offered previously 0.05 NOTE 2: If line I.C is greater than line I.D, do not complete the rest of this section. District does not qualify for an increase in the base support level (BSL). II. E. Tuition received in base year F. Tuition received in fiscal year after base year G. Tuition loss (line I.E - line I.F) (If less than 0, enter 0) H. Enter the appropriate BSL adjustment factor: For the first year after the base year, the BSL adjustment is.75 For the second year after the base year, the BSL adjustment is.50 For the third year after the base year, the BSL adjustment is.25 $ $ $ 0.00 I. Increase in BSL for Tuition Loss Adjustment (line I.G x line I.H) (to Work Sheet $ 0.00 C, line X) In addition to any adjustment for tuition loss received pursuant to A.R.S , a district which loses students from its student count resulting from the formation of a joint unified school district (pursuant to A.R.S ) and does not receive tuition for those students for the budget year, may increase its BSL (A.R.S ). The applicable increase(s) for Student Revenue Loss Phase-Down should be recorded on Work Sheet C, line XI: A. A district which loses at least 500 students may increase the BSL: 1. By $650,000 for the first year of the loss. 2. By $600,000 for the second year following the loss. 3. By $500,000 for the third year following the loss. 4. By $300,000 for the fourth year following the loss. 5. By $100,000 for the fifth year following the loss. B. A union high school district may increase the BSL: 1. By $100,000 if it loses at least 50 students in the first year. 2. By $200,000 if it loses an additional 50 students in the second year. 3. By $325,000 if it loses an additional 50 students in the third year. 4. By $200,000 in the fourth year if it was eligible for the third year loss. 5. By $100,000 in the fifth year if it was eligible for the fourth year loss. Rev. 6/13-FY /12/2013 6:36 PM Page 1 of 15

19 DISTRICT NAME Scottsdale Unified COUNTY Maricopa CTD NUMBER B. WORK SHEET FOR FY 2014 SUPPORT LEVEL WEIGHTS AND PSD-12 WEIGHTED STUDENT COUNTS (A.R.S ) A. Unweighted Student Count K FY 2014 Non-AOI Student Count 15, , FY 2014 AOI Full-Time Student Count FY 2014 AOI Part-Time Student Count Subtotal (lines A.1 through A.3) = 15, = 8, District Sponsored Charter School Estimated ADM Total Student Count = 15, = 8, B. Use student count from line A.4 to determine weight. SUPPORT LEVEL WEIGHTS FOR DISTRICTS DESIGNATED AS NOT DESIGNATED AS ISOLATED ISOLATED K K Student Count Support Level Weight Student Count Student Count Constant FY 2014 Student Count - Difference = Weight Adjustment Factor x Support Level Weight Increase = Support Level Weight FY 2014 Adjusted Support Level Weight = Student Count Student Count Constant FY 2014 Student Count - Difference = Weight Adjustment Factor x Support Level Weight Increase = Support Level Weight FY 2014 Adjusted Support Level Weight = Student Count or More Support Level Weight Joint Technical Education District Support Level Weight (A.R.S ) C. Non-AOI Student Count AOI Full- Time Student Count AOI Part- Time Student Count Support Level Weight = Non-AOI Weighted Student Count AOI Full- Time Weighted Student Count AOI Part- Time Weighted Student Count x 1. PSD x = District (from line A.1, A.2, or A.3) a. K-8 15, x = 18, b , x = 10, Charter School (from line A.5) a. K-8 x = b x = 4. Total a. K-8 (C.2.a + C.3.a) 15, , b (C.2.b + C.3.b) 8, , PSD-12 WEIGHTED STUDENT COUNT Total Student Count (C.1 + C.4.a + C.4.b) 24, , Rev. 6/13-FY /12/2013 6:36 PM Page 2 of 15

20 DISTRICT NAME Scottsdale Unified COUNTY Maricopa CTD NUMBER C. WORK SHEET FOR FY 2014 BASE SUPPORT LEVEL (BSL) AND BASE REVENUE CONTROL LIMIT (BRCL) (A.R.S , and E) WEIGHTED STUDENT COUNT Non-AOI Non-AOI Student Support Weighted Count x Level Weight = Student Count I. A. FY 2014 Non-AOI Student Count (from Work Sheet B, line C.5) 24, , B. Student Count Add-ons 1. Hearing Impairment x = K-3 6, x = K-3 Reading (1) 6, x = English Learners (ELL) x = MD-R, A-R, and SID-R x = MD-SC, A-SC, and SID-SC x = Multiple Disabilities Severe Sensory Impairment x = Orthopedic Impairment (Resource) x = Orthopedic Impairment (Self Contained) x = Preschool-Severe Delay x = DD, ED, MIID, SLD, SLI, & OHI 2, x = Emotional Disability (Private) x = Moderate Intellectual Disability x = Visual Impairment x = Total Add-on Count (I.B.1 through I.B.14) 16, , II. FY 2014 Non-AOI Weighted Student Count 32, (I.A + I.B.15, this column) Adjusted AOI AOI Weighted Student Count x Funding Ratio = Weighted Student Count III. FY 2014 AOI FT Weighted Student Count (from Work Sheet C2, line II) x 95% = IV. FY 2014 AOI PT Weighted Student Count (from Work Sheet C2, line IV) x 85% = V. VI. VII. VIII. CALCULATION OF FY 2014 BSL AND BRCL Total Weighted Student Count (line II + III + IV) 32, A. Base Level Amount $3, To include Teacher Compensation, use Base Level of $3, For Career Ladder and Optional Performance Incentive Program districts, add increase of % approved by the district governing board (A.R.S , , and ) (2) $ 3, B. Increase for 200 Days of Instruction (line VI.A x 5%) (A.R.S ) $ 0.00 C. Adjusted FY 2014 Base Level Amount (line VI.A + VI.B) (to Work Sheet K, line I.G and II.G) Result (line V x VI.C) $ $ 3, ,136, Teacher Experience Index (TEI) (If actual TEI is less than use ) Result (line VII x VIII) $ 115,625, Increase for Tuition Loss Adjustment (from all copies of Work Sheet A, line I.I) $ 0.00 Increase for Student Revenue Loss Phase-Down (from Work Sheet A, line II) $ 0.00 Increase for Career Ladder [A.R.S (A)(5)] (2) $ 0.00 FY 2012 Nonfederal Audit Service Actual Expenditures (3) $ x 1.00 = $ 49, Decreases for Charter School Federal and State Monies Received - $ 0.00 Decrease for Charter School Nonparticipation Adjustment - $ 0.00 IX. X. XI. XII. XIII. XIV. XV. XVI. Other Reductions: (For FY 2014 this amount is zero, unless otherwise notified by ADE) - $ 0.00 XVII. FY 2014 BSL and BRCL (sum lines IX through XIII minus lines XIV through XVI) (to Work Sheet E, line I) $ 115,675, Portion of line IX amount from total K-3 and total K-3 Reading weighted student counts: (1) K-3 $ 1,363, K-3 Reading $ 909, (1) (2) Districts assigned a letter grade of C, D, or F, in accordance with A.R.S , or that have more than 10% of their pupils in grade three reading far below the third grade level according to the reading portion of the AIMS test, will receive monies for this weight only after the district's K-3 Reading Program Plan is approved by the State Board of Education. A.R.S In accordance with Laws 2011, Ch. 29, 32, the maximum base level increase for a career ladder and optional performance incentive programs is 2% for FY 2014 and 1% for FY (3) A.R.S F allows districts to increase the BSL if financial and compliance audit costs will be incurred for the budget year. Districts may also include additional federal audit expenditures incurred as a result of ARRA-SFSF monies received. Enter the FY 2012 nonfederal and ARRA-related audit expenditures on line XIII. Enter the FY 2012 federal (non-arra-sfsf) audit expenditures from all funds to the right (should agree to FY 2012 AFR). $ Enter the total FY 2012 audit expenditures from all funds to the right. $ Do not include costs of consulting or other nonaudit services paid to audit firms (e.g., application fees paid for submission of district's CAFR to ASBO and GFOA for certification or for the preparation of the Meritorious Budget Award application to ASBO) in the amounts reported on Line XIII or in this footnote. Rev. 6/13-FY /12/2013 6:36 PM Page 3 of 15