ILLINOIS STATE BOARD OF EDUCATION Accounting Basis: School Business and Support Services Division. Cash Springfield, Illinois

Transcription

1 ILLINOIS STATE BOARD OF EDUCATION Accounting Basis: School Business and Support Services Division Examples: 1 North First Street For Workshop Use Only Cash Springfield, Illinois January 28 Accrual SCHOOL DISTRICT BUDGET FORM * July 1, 27 - June 3, 28 Submit budget (as adopted) on ISBE Form 5-36 to: District Name: District RCDT No: County: Budget of School District No., County, of, State of Illinois, for the Fiscal Year beginning July 1, 27 and ending June 3, 28. WHEREAS the Board of Education of School District No. County of, State of Illinois, caused to be prepared in tentative form a budget, and the Secretary of this Board has made the same conveniently available to public inspection for at least thirty days prior to final action thereon;, AND WHEREAS a public hearing was held as to such budget on the July 1, 27 and ending June 3, 28. day of, 2, notice of said hearing was given at least thirty days prior thereto as required by law, and all other legal requirements have been complied with; beginning NOW, THEREFORE, Be it resolved by the Board of Education of said district as follows: Section 1: That the fiscal year of this School District be and the same hereby is fixed and declared to be Section 2: That the following budget containing an estimate of amounts available in each Fund, separately, and expenditures from each be and the same is hereby adopted as the budget of this school district for said fiscal year. ADOPTION OF BUDGET The Budget shall be approved and signed below by Members of the School Board. Adopted this day of, 2 by a roll call vote of Yeas, and Nays, to wit: Note: The electronic version does not require member signatures. MEMBERS VOTING YEA: MEMBERS VOTING NAY: Current Budget Provisions: - Adopted By September 3th - Submitted Electronically to ISBE - Required To Be Balanced Within 3 Years of the Initial Unbalanced Budget (School Code, Section 17-1) - Form Available on ISBE Web Page - FY7 & FY8 Budget Archive (By RCDT s) ftp://ftpfinance.isbe.net/sdb/ * Based on the Illinois Program Accounting Manual for Local Education Agencies (LEAs) as required by Section 17-1 of the School Code. A certified copy of this document must be filed with the county clerk within 3 days of adoption as required by Section 18-5 of the Property Tax Code (35 ILCS 2/18-5). ISBE 5-36 (5/27) SB8 M:\IASBO Jan 8 School District FY8 Budget Form PDF.xls

2 Page 2 BUDGET SUMMARY Page 2 Original Budget Date: Amended Budget (MM/DD/YY) 1. [See page 31 for references] ESTIMATED FUND BALANCE July 1, 27 Acct (1) (2) (3) (4) (5) (6) (7) (8) (9) Site & Municipal Operations & Construction/ Fire Prevention Educational Bond & Interest Transportation Retirement/ Working Cash Rent Maintenance Capital & Safety Social Security Improvement RECEIPTS/REVENUES 2. LOCAL SOURCES 1 3. FLOW-THROUGH RECEIPTS/REVENUES FROM ONE LEA 2 TO ANOTHER LEA 4. STATE SOURCES 3 5. FEDERAL SOURCES 4 6. Total Direct Receipts/Revenues 7. Receipts/Revenues for "On Behalf of" Payments Total Receipts/Revenues DISBURSEMENTS/EXPENDITURES 9. INSTRUCTION 1 1. SUPPORT SERVICES COMMUNITY SERVICES NONPROGRAMMED CHARGES DEBT SERVICES PROVISION FOR CONTINGENCIES Total Direct Disbursements/Expenditures 16. Disbursements/Expenditures for "On Behalf of" Payments Total Disbursements/Expenditures 18. Excess of Direct Receipts/Revenues Over (Under) Direct Disbursements/Expenditures OTHER FINANCING SOURCES (USES) OTHER FINANCING SOURCES (7) TRANSFER FROM OTHER FUNDS (71) 19. Permanent Transfer from Working Cash Fund - Abolishment (Section 2-8) 2. Permanent Transfer from Working Cash Fund - Interest (Section 2-5) Permanent Transfer (Section 17-2A) Permanent Transfer of Interest (Section ) Permanent Transfer from Site and Construction/Capital 715 Improvement Fund (Section ) 24. Perm. Transfer of Excess Accumulated Fire Prev. & Safety Tax 716 Proceeds & Int. Earnings (Sec ) Perm. Transfer of Excess Accumulated Fire Prev. & Safety 717 Bond Proceeds and Int. Earnings (Sec ) Permanent Transfer from Working Cash Fund - Abatement (Section 2-9) 718 SALE OF BONDS (72) Principal on Bonds Sold (Amount of Original Issue) Premium on Bonds Sold Accrued Interest on Bonds Sold 723 Expands 7 Accounts (Other Financing Sources) to Address Pledged Transfers for the Debt Service Fund and Capital Projects Fund M:\IASBO Jan 8 School District FY8 Budget Form PDF.xls 1/25/28

3 Page 3 BUDGET SUMMARY Page 3 3. Sale or Compensation for Fixed Assets 5 Acct 73 (1) (2) (3) (4) (5) (6) (7) (8) (9) Site & Municipal Operations & Construction/ Fire Prevention Educational Bond & Interest Transportation Retirement/ Working Cash Rent Maintenance Capital & Safety Social Security Improvement (Section and ) 31. School Technology Revolving Loan Program (STRLP) Other Sources (Describe & Itemize) Total Other Financing Sources (Total Lines 19-32) OTHER FINANCING USES (8) TRANSFER TO OTHER FUNDS (81) 34. Perm. Transfer from Working Cash Fund - Abolishment Permanent Transfer of Working Cash Fund - Interest 812 (Section 2-5) 36. Permanent Transfer (Section 17-2A) Permanent Transfer of Interest (Section ) Permanent Transfer from Site & Construction/Capital Improvement Fund (Section ) Perm. Transfer of Excess Accumulated Fire Prev. & Safety Tax Proceeds & Int. Earnings (Sec ) 4. Perm. Transfer of Excess Accumulated Fire Prev. & Safety Bond Proceeds and Int. Earnings (Sec ) 41. Permanent Transfer of Working Cash Fund-Abatement (Sec. 2-9) Expands 8 Accounts (Other Financing USES) to Address Pledged Transfers for the Debt Service Fund and Capital Projects Fund 42. Other Uses (Describe & Itemize) Total Other Financing Uses (Total Lines 34-42) 44. Total Other Financing Sources (Uses) (Line 33 minus 43) 45. ESTIMATED FUND BALANCE June 3, 28 (Total Lines 1, 18 & 44) M:\IASBO Jan 8 School District FY8 Budget Form PDF.xls 1/25/28

4 Page 4 SUMMARY OF CASH TRANSACTIONS Page 4 (1) (2) (3) (4) (5) (6) (7) (8) (9) 1. ESTIMATED BALANCE ON HAND July 1, 27 (Cash Plus Investments at Cost) 2. Total Direct Receipts & Other Financing Sources 8 (Total from Budget Summary, Lines 6 & 33) OTHER RECEIPTS Acct Educational Operations & Maintenance Transportation Municipal Retirement/ Social Security Reconcile beginning cash/investment balance and avoid negative/deficit cash Working Cash Fire Prevention & Safety 3. Loans from Other Funds Loan Repayments from Other Funds Corporate Personal Property Tax Replacement Tax Anticipation Notes Tax Anticipation Warrants Issued Tax Anticipation Notes Issued Teachers'/Employees' Orders Issued State Aid Anticipation Certificates Issued Other (Attach Itemization) Total Other Receipts (Total Lines 3-1) 12. Total Direct Receipts, Other Financing Sources, & Other Receipts (Total Lines 2 & 11) 13. Total Amount Available (Total Lines 1 & 12) 14. Total Direct Disbursements & Other Financing Uses 9 (Total from Budget Summary, Lines 15 & 43) Reclassifies: Interfund Loans; Notes and Warrants OTHER DISBURSEMENTS 15. Loans to Other Funds Loan Repayments to Other Funds Corporate Personal Property Replacement Tax Anticipation Notes Redeemed Tax Anticipation Warrants Redeemed Tax Anticipation Notes Redeemed Teachers'/Employees' Orders Redeemed State Aid Anticipation Certificates Redeemed Other (Attach Itemization) Total Other Disbursements (Total Lines 15-22) 24. Total Direct Disbursements, Other Financing Uses, & Other Disbursements (Total Lines 14 & 23) 25. ESTIMATED BALANCE ON HAND June 3, 28 (Cash Plus Investments at Cost) (Total Line 13 Avoid negative/deficit cash less line 24)

5 Page 5 ESTIMATED RECEIPTS/REVENUES Page 5 (1) (2) (3) (4) (5) (6) (7) (8) (9) Acct Educational Operations & Maintenance Transportation Municipal Retirement/ Social Security Working Cash Fire Prevention & Safety RECEIPTS/REVENUES FROM LOCAL SOURCES 1 AD VALOREM TAXES LEVIED BY LOCAL EDUCATION AGENCY 1. General Levy Tort Immunity Levy Leasing Levy Special Education Levy Social Security/Medicare-Only Levy Area Vocational Construction Levy Summer School Levy Other Tax Levies (Describe & Itemize) Total Ad Valorem Taxes Levied by LEA PAYMENTS IN LIEU OF TAXES 1. Mobile Home Privilege Tax Payments from Local Housing Authority Corporate Personal Property Replacement Taxes Other Payments in Lieu of Taxes (Describe & Itemize) Total Payments in Lieu of Taxes TUITION 15. Regular Tuition from Pupils or Parents Regular Tuition from Other LEAs Regular Tuition from Other Sources Summer School Tuition from Pupils or Parents Summer School Tuition from Other LEAs Summer School Tuition from Other Sources Vocational Tuition from Pupils or Parents Vocational Tuition from Other LEAs Vocational Tuition from Other Sources Special Education Tuition from Pupils or Parents Special Education Tuition from Other LEAs Special Education Tuition from Other Sources Adult Tuition from Pupils or Parents Adult Tuition from Other LEAs Adult Tuition from Other Sources Total Tuition TRANSPORTATION FEES 31. Regular Transportation Fees from Pupils or Parents Regular Transportation Fees from Other LEAs Regular Transportation Fees from Private Sources Regular Transportation Fees from Co-curricular Activities Summer School Transportation Fees from Pupils or Parents Summer School Transportation Fees from Other LEAs Summer School Transportation Fees from Other Sources Vocational Transportation Fees from Pupils or Parents Vocational Transportation Fees from Other LEAs Vocational Transportation Fees from Other Sources Special Ed. Transportation Fees from Pupils or Parents Special Ed. Transportation Fees from Other LEAs Special Ed. Transportation Fees from Other Sources 1443 M:\IASBO Jan 8 School District FY8 Budget Form PDF.xls 1/25/28

6 Page 6 ESTIMATED RECEIPTS/REVENUES Page 6 (1) (2) (3) (4) (5) (6) (7) (8) (9) Acct Educational Operations & Maintenance Transportation Municipal Retirement/ Social Security Working Cash Fire Prevention & Safety 44. Adult Transportation Fees from Pupils or Parents Adult Transportation Fees from Other LEAs Adult Transportation Fees from Other Sources Total Transportation Fees EARNINGS ON INVESTMENTS 48. Interest on Investments Gain or Loss on Sale of Investments Total Earnings on Investments FOOD SERVICE 51. Sales to Pupils - Lunch Sales to Pupils - Breakfast Sales to Pupils - A la Carte Sales to Pupils - Other Sales to Adults Other Food Service Total Food Service PUPIL ACTIVITIES 58. Admissions - Athletic Admissions - Other Fees Book Store Sales Other Pupil Activity Revenue (Describe & Itemize) Total Pupil Activities TEXTBOOKS 64. Rentals - Regular Textbook Rentals - Summer School Textbook Rentals - Adult/Continuing Education Textbook Rentals - Other (Describe & Itemize) Sales - Regular Textbook Sales - Summer School Textbook Sales - Adult/Continuing Education Textbook Sales - Other (Describe & Itemize) Other (Describe & Itemize) Total Textbooks OTHER REVENUE FROM LOCAL SOURCES 74. Rentals 191 Adds Local Revenue Accounts: 75. Contributions and Donations from Private Sources Impact Fees (Acc t 193) 76. Services Provided Other LEAs Refund Prior Years' Expenditures TIF Payments (Acc t 196) 78. Payment from Other LEAs Driver Education Fees (Acc t 197) 79. Sale of Vocational Projects Vendor Contract Proceeds (Acc t 198) 8. Local Fees Other (Describe & Itemize) Total Other Revenue from Local Sources 83. Total Receipts/Revenues from Local Sources (Total Lines 9, 14, 3, 47, 5, 57, 63, 73, 82) M:\IASBO Jan 8 School District FY8 Budget Form PDF.xls 1/25/28

7 Page 7 ESTIMATED RECEIPTS/REVENUES Page 7 (1) (2) (3) (4) (5) (6) (7) (8) (9) Acct Educational Operations & Maintenance Transportation Municipal Retirement/ Social Security Working Cash Fire Prevention & Safety FLOW-THROUGH RECEIPTS/REVENUES FROM ONE LEA TO 2 ANOTHER LEA 84. Flow-Through Revenue from State Sources Flow-Through Revenue from Federal Sources Other Flow-Through (Describe & Itemize) Total Flow-Through Receipts/Revenues From One LEA to Another LEA (Total of Lines 84-86) RECEIPTS/REVENUES FROM STATE SOURCES 3 UNRESTRICTED GRANTS-IN-AID 88. General State Aid - Sec General State Aid - Hold Harmless/Supplemental Reorganization Incentives Other Unrestricted Grants-In-Aid From State Sources (Describe & Itemize) Total Unrestricted Grants-In-Aid RESTRICTED GRANTS-IN-AID SPECIAL EDUCATION Special Education - Private Facility Tuition Special Education - Extraordinary Special Education - Personnel Special Education - Orphanage - Individual Special Education - Orphanage - Summer Special Education - Summer School Special Education - Other (Describe & Itemize) Total Special Education VOCATIONAL EDUCATION Vocational Education - Tech. Prep Vocational Education - Coordination Grants Vocational Education - Formula Vocational Education - Jobs for Illinois Graduates Vocational Education - Secondary Program Improvements Vocational Education - WECEP Vocational Education - Elem. Career Development Program Vocational Education - Other (Describe & Itemize) Total Vocational Education BILINGUAL EDUCATION Bilingual Education - Downstate - TPI Bilingual Education - Downstate - TBE Total Bilingual Education 113. Gifted Education State Free Lunch & Breakfast School Breakfast Initiative Driver Education Adult Education from Community College Board Adult Education - Other (Describe & Itemize) 3499 M:\IASBO Jan 8 School District FY8 Budget Form PDF.xls 1/25/28

8 Page 8 ESTIMATED RECEIPTS/REVENUES Page 8 (1) (2) (3) (4) (5) (6) (7) (8) (9) Acct Educational Operations & Maintenance Transportation Municipal Retirement/ Social Security Working Cash Fire Prevention & Safety TRANSPORTATION 119. Transportation - Regular/Vocational Transportation - Special Education Transportation - Other (Describe & Itemize) Total Transportation 123. Learning Improvement - Change Grants Scientific Literacy Truant Alternative/Optional Education Early Childhood - Block Grant Reading Improvement Block Grant Reading Improvement Block Grant - Reading Recovery Chicago General Education Block Grant Chicago Educational Services Block Grant School Safety & Educational Improvement Block Grant Technology - Closing the Gaps State Library Grant Illinois Arts Council Grants Illinois Scholars Program Illinois Occupational Information Coordinating Committee Project Success IDOT Safety IDOT Alcohol Awareness State Charter Schools Summer Bridges Academic Early Warning List Infrastructure Improvements - Planning/Construction School Infrastructure - Maintenance Projects Other Restricted Revenue from State Sources 3999 (Describe & Itemize) 146. Total Restricted Grants-In-Aid (Total Lines 1,19, , ) 147. Total Receipts/Revenues From State Sources (Total Lines 92 & 146) RECEIPTS/REVENUES FROM FEDERAL SOURCES 4 UNRESTRICTED GRANTS-IN-AID RECEIVED DIRECTLY FROM FEDERAL GOVT Federal Impact Aid Other Unrestricted Grants-In-Aid Received Directly From the 49 Federal Govt. 15. Total Unrestricted Grants-In-Aid Received Directly from Federal Govt. RESTRICTED GRANTS-IN-AID RECEIVED DIRECTLY FROM FEDERAL GOVT Emergency School Assistance Act ESEA - Title VII - Bilingual ESEA - Title VI - Excellence in Education Community Action Program - OEO Head Start Construction (Impact Aid) EPA Grant Proceeds (Life Safety Purposes Only) 455 M:\IASBO Jan 8 School District FY8 Budget Form PDF.xls 1/25/28

9 Page 9 ESTIMATED RECEIPTS/REVENUES Page 9 (1) (2) (3) (4) (5) (6) (7) (8) (9) Acct Educational Operations & Maintenance Transportation Municipal Retirement/ Social Security Working Cash Fire Prevention & Safety 158. MAGNET Other Restricted Grants-In-Aid Received Directly from Federal Govt. (Describe & Itemize) Total Restricted Grants-In-Aid Received Directly from Federal Govt. RESTRICTED GRANTS-IN-AID RECEIVED FROM FEDERAL GOVT. THRU THE STATE TITLE V Title V-Innovation and Flexibility Formula Title V-LEA Projects Title V-Rural and Low Income Schools Title V-Class Size Reduction Title V-State Assessments Title V-Other (Describe & Itemize) Total Title V FOOD SERVICE National School Lunch Program Special Milk Program School Breakfast Program Summer Food Service Admin./Program Child Care Commodity/SFS 13-Adult Day Care Food Service - Other (Describe & Itemize) Total Food Service TITLE I Title I - Low Income Title I - Low Income - Neglected, Private Title I - Capital Expenses Title I - School Improvement Title I - Comprehensive School Reform Title I - Reading First Title I - Even Start Title I - Migrant Education Title I - Other (Describe & Itemize) Total Title I TITLE IV Title IV - Safe & Drug Free Schools - Formula Title IV - Safe & Drug Free Schools - Violence Prevention Title IV - Community Service Title IV - 21st Century Title IV - Other (Describe Itemize) Total Title IV FEDERAL - SPECIAL EDUCATION Fed - Spec Education - Preschool Flow - Through Fed - Spec Education - Preschool Discretionary Fed - Spec Education - IDEA - Flow Through/Low Incidence Fed - Spec Education - IDEA - Room & Board Fed - Spec Education - IDEA - Discretionary Fed - Spec Education - IDEA - Other (Describe & Itemize) Total Federal Special Education M:\IASBO Jan 8 School District FY8 Budget Form PDF.xls 1/25/28

10 Page 1 ESTIMATED RECEIPTS/REVENUES Page 1 (1) (2) (3) (4) (5) (6) (7) (8) (9) Acct Educational Operations & Maintenance Transportation Municipal Retirement/ Social Security Working Cash Fire Prevention & Safety VE - PERKINS VE - Perkins - Title IIA State Leadership VE - Perkins - Title IIC Secondary VE - Perkins - Title IIC Postsecondary/Adult VE-Perkins-Title IIIE Tech. Prep VE-Education to Careers-Implementation (DOL) VE-Other (Describe & Itemize) Total Vocational Education 25. Federal - Adult Education Emergency Immigrant Assistance Title III-English Language Acquisition Learn & Serve America McKinney Education for Homeless Children Title II - Eisenhower - Professional Development Formula Title II-Teacher Quality Goals Goals 2 - Leadership Department of Rehabilitation Services Federal Charter Schools School Renovation IDEA Part B-Supplemental Activities School Renovation-Technology Federal Emergency Management Aid (FEMA/IEMA) Medicaid Matching Funds - Administrative Outreach Medicaid Matching Funds - Fee-For-Service Program Other Restricted Revenue From Federal Sources (Describe & Itemize) Total Restricted Grants-In-Aid Received from Federal Government Thru the State (Total of Lines 167, 174,184, 19, 197, ) 224. TOTAL RECEIPTS/REVENUES FROM FEDERAL SOURCES (Total of Lines 15, 16, 223) 225. TOTAL DIRECT RECEIPTS/REVENUES (Total of Lines 83, 87, 147, 224) M:\IASBO Jan 8 School District FY8 Budget Form PDF.xls 1/25/28

11 Page 11 ESTIMATED DISBURSEMENTS/EXPENDITURES Page EDUCATIONAL FUND (ED) Funct (1) (2) (3) (4) (5) (6) (7) (8) (9) Employee Purchased Supplies & Salaries Capital Outlay Other Objects Transfers Tuition Total Benefits Services Materials INSTRUCTION (ED) 1 1. Regular Programs Special Education Programs (Function ) Educationally Deprived/Remedial Programs 125 Adds Instruction Functions: Reclassifies the Object Dimensions 7 4. Adult/Continuing Education Programs Vocational Programs 14 - Pre-K (Acc t 1125) (Transfers) and 8 (Tuition) within the 6. Interscholastic Programs 15 - Driver Education (Acc t 17) 6 Series (Other Objects) in 7. Summer School Programs 16 - Tuition Payments to Private Entities Combination with new Function Codes 8. Gifted Programs 165 (Acc ts within 19s) 9. Bilingual Programs Truant Alternative & Optional Programs Total Instruction 14 SUPPORT SERVICES (ED) 2 Also: Adds Object Classes for Non- Support Services - Pupil Attendance & Social Work Services 211 Capitalized Equipment (7) and 13. Guidance Services 212 Termination Benefits (8) 14. Health Services Psychological Services Speech Pathology & Audiology Services Other Support Services - Pupils (Describe & Itemize) Total Support Services - Pupil Support Services - Instructional Staff Improvement of Instruction Services Educational Media Services Assessment & Testing Total Support Services - Instructional Staff Support Services - General Administration Board of Education Services Executive Administration Services Special Area Administration Services Total Support Services - General Administration Support Services - School Administration Office of the Principal Services Other Support Services - School Administration 249 (Describe & Itemize) 29. Total Support Services - School Administration Support Services - Business Direction of Business Support Services Fiscal Services Operation & Maintenance of Plant Services Pupil Transportation Services Food Services Internal Services Total Support Services - Business M:\IASBO Jan 8 School District FY8 Budget Form PDF.xls 1/25/28

12 Page 12 ESTIMATED DISBURSEMENTS/EXPENDITURES Page 12 (1) (2) (3) (4) (5) (6) (7) (8) (9) Funct Employee Purchased Supplies & Salaries Benefits Services Materials Capital Outlay Other Objects Transfers Tuition Total Support Services - Central Direction of Central Support Services Planning, Research, Development & Evaluation Services Information Services Staff Services Data Processing Services Total Support Services - Central 43. Other Support Services (Describe & Itemize) Total Support Services For All Funds - Renames the 4 Series of (Total Lines 18, 22, 26, 29, 36, 42, & 43) Functions (Nonprogrammed Charges) to 45. COMMUNITY SERVICES (ED) 3 Payments to Other LEAs and Governmental NONPROGRAMMED CHARGES (ED) 4 Units for Payments to LEAs for Tuition and Payments to Other Govt. Units (In-State) Payments for Regular Programs 411 Transfers 47. Payments for Special Education Programs Payments for Adult/Continuing Education Programs Payments for Vocational Education Programs Payments for Community College Program Other Payments to In-State Govt. Units 419 (Describe & Itemize) 52. Total Payments to Other Govt. Units (In-State) 53. PAYMENTS TO OTHER GOVT. UNITS (OUT-OF-STATE) Total Nonprogrammed Charges (Total Lines 52 & 53) DEBT SERVICES (ED) 5 Debt Services - Interest Tax Anticipation Warrants 511 Expands the 5 Accounts (Debt Services) to 56. Tax Anticipation Notes 512 Identify the Principal and Interest Payments on 57. Teachers'/Employees' Orders 513 Various Short-term Debt 58. Corporate Personal Prop. Repl. Tax Anticipation Notes State Aid Anticipation Certificates Other (Describe & Itemize) Total Debt Service - Interest 62. Debt Services - Lease/Purchase Principal Retired Total Debt Services (Total Lines 61 & 62) 64. PROVISION FOR CONTINGENCIES (ED) Total Direct Disbursements/Expenditures (Total Lines 11, 44, 45, 54, 63 & 64) 66. Excess (Deficiency) of Receipts/Revenues Over Disbursements/Expenditures M:\IASBO Jan 8 School District FY8 Budget Form PDF.xls 1/25/28

13 Page 13 ESTIMATED DISBURSEMENTS/EXPENDITURES Page OPERATIONS AND MAINTENANCE FUND (O&M) Funct (1) (2) (3) (4) (5) (6) (7) (8) (9) Employee Purchased Supplies & Salaries Capital Outlay Other Objects Transfers Tuition Total Benefits Services Materials SUPPORT SERVICES (O&M) 2 Support Services - Pupil Other Support Services - Pupils (Describe & Itemize) 219 Support Services - Business Direction of Business Support Services Facilities Acquisition & Construction Services Operation & Maintenance of Plant Services Pupil Transportation Services Food Services Total Support Services - Business 74. Other Support Services (Describe & Itemize) Total Support Services (Total Lines 67, 73, & 74) 76. COMMUNITY SERVICES (O&M) 3 NONPROGRAMMED CHARGES (O&M) 4 Payments to Other Govt. Units (In-State) Payments for Special Education Programs Payments for Vocational Education Program Other Payments to In-State Govt. Units 419 (Describe & Itemize) 8. Total Payments to Other Govt. Units (In-State) 81. Payments to Other Govt. Units (Out of State) Total Nonprogrammed Charges (Total Lines 8 & 81) DEBT SERVICES (O&M) 5 Debt Services - Interest Tax Anticipation Warrants Tax Anticipation Notes 512 Expands the 5 Accounts (Debt Services) to 85. Corporate Personal Prop. Replacement Tax Anticip. Notes 515 Identify the Principal and Interest Payments on 86. State Aid Anticipation Certificates 516 Various Short-term Debt 87. Other (Describe & Itemize) Total Debt Services - Interest 89. Debt Services-Lease/Purchase Principal Retired Total Debt Services 91. PROVISION FOR CONTINGENCIES (O&M) Total Direct Disbursements/Expenditures (Total Lines 75, 76, 82, 9, 91) 93. Excess (Deficiency) of Receipts/Revenues Over Disbursements/Expenditures M:\IASBO Jan 8 School District FY8 Budget Form PDF.xls 1/25/28

14 Page 14 ESTIMATED DISBURSEMENTS/EXPENDITURES Page Funct (1) (2) (3) (4) (5) (6) (7) (8) (9) Employee Purchased Supplies & Salaries Capital Outlay Other Objects Transfers Tuition Total Benefits Services Materials Rename to Debt Service Fund NONPROGRAMMED CHARGES (B&I) Payments to Other Govt. Units (In-State) Total Nonprogrammed Charges DEBT SERVICES (B&I) 5 Debt Services - Interest Tax Anticipation Warrants Tax Anticipation Notes 512 Expands the 5 Accounts (Debt Services) to Identify the 98. Bonds 514 Principal and Interest Payments on Various Short-term & Longterm 99. Corporate Personal Prop. Repl. Tax Anticipation Notes 515 Debt 1. State Aid Anticipation Certificates Other - (Attach Itemization) Total Debt Service - Interest 13. Debt Services - Bond Principal Retired Debt Services - Other (Describe & Itemize) Total Debt Services (Total of Lines 12, 13 & 14) 16. PROVISION FOR CONTINGENCIES (B&I) Total Direct Disbursements/Expenditures (Total of Lines 95, 15 & 16) 18. Excess (Deficiency) of Receipts/Revenues Over Disbursements/Expenditures M:\IASBO Jan 8 School District FY8 Budget Form PDF.xls 1/25/28

15 Page 15 ESTIMATED DISBURSEMENTS/EXPENDITURES Page TRANSPORTATION FUND (TR) Funct (1) (2) (3) (4) (5) (6) (7) (8) (9) Employee Purchased Supplies & Salaries Capital Outlay Other Objects Transfers Tuition Total Benefits Services Materials SUPPORT SERVICES (TR) 2 Support Services - Pupil Other Support Services - Pupils (Describe & Itemize) 219 Support Services - Business Pupil Transportation Services Other Support Services (Describe & Itemize) Total Support Services (Total Lines 19, 11, 111) 113. COMMUNITY SERVICES (TR) 3 NONPROGRAMMED CHARGES (TR) 4 Payments to Other Govt. Units (In-State) Payments for Regular Program Payments for Special Education Programs Payments for Adult/Continuing Education Programs Payments for Vocational Education Programs Payments for Community College Programs Other Payments to In-State Govt. Units 419 (Describe & Itemize) 12. Total Payments to Other Govt. Units (In-State) Payments to Other Govt. Units (Out-of-State) (Describe & Itemize) 122. Total Nonprogrammed Charges (Total Lines 12 & 121) DEBT SERVICES (TR) 5 Debt Service - Interest Tax Anticipation Warrants Tax Anticipation Notes 512 Expands the 5 Accounts (Debt Services) to 125. Corporate Personal Prop. Repl. Tax Anticipation Notes 515 Identify the Principal and Interest Payments on 126. State Aid Anticipation Certificates 516 Various Short-term Debt 127. Other (Describe and Itemization) Total Debt Service - Interest 129. Debt Services-Lease/Purchase Principal Retired Total Debt Service 131. PROVISION FOR CONTINGENCIES (TR) Total Direct Disbursements/Expenditures (Total Lines 112, 113, 122, 13 & 131) 133. Excess (Deficiency) of Receipts/Revenues Over Disbursements/Expenditures M:\IASBO Jan 8 School District FY8 Budget Form PDF.xls 1/25/28

16 Page 16 ESTIMATED DISBURSEMENTS/EXPENDITURES Page 16 Funct 5 - MUNICIPAL RETIREMENT/SOCIAL SECURITY FUND (MR/SS) (1) (2) (3) (4) (5) (6) (7) (8) (9) Employee Purchased Supplies & Salaries Capital Outlay Other Objects Transfers Tuition Total Benefits Services Materials INSTRUCTION (MR/SS) Regular Program Special Education Programs (Functions ) Educationally Deprived/Remedial Programs Adult/Continuing Education Programs 13 Adds Instruction Functions: 138. Vocational Programs Interscholastic Programs 15 - Pre-K (Acc t 1125) 14. Summer School Programs 16 - Driver Education (Acc t 17) 141. Gifted Programs Tuition Payments to Private Entities 142. Bilingual Programs 18 (Acc ts within 19s) 143. Truant Alternative & Optional Programs Total Instruction SUPPORT SERVICES (MR/SS) 2 Support Services - Pupil Attendance & Social Work Services Guidance Services Health Services Psychological Services Speech Pathology & Audiology Services Other Support Services - Pupils (Describe & Itemize) Total Support Services - Pupil Support Services - Instructional Staff Improvement of Instruction Services Educational Media Services Assessment & Testing Total Support Services - Instructional Staff Support Services - General Administration Board of Education Services Executive Administration Services Special Area Administrative Services Total Support Services - General Administration Support Services - School Administration Office of the Principal Services Other Support Services - School Administration 249 (Describe & Itemize) 162. Total Support Services - School Administration Support Services - Business Direction of Business Support Services Fiscal Services Facilities Acquisition & Construction Services Operation & Maintenance of Plant Service Pupil Transportation Services Food Services Internal Services Total Support Services - Business M:\IASBO Jan 8 School District FY8 Budget Form PDF.xls 1/25/28

17 Page 17 ESTIMATED DISBURSEMENTS/EXPENDITURES Page 17 Funct (1) (2) (3) (4) (5) (6) (7) (8) (9) Employee Purchased Supplies & Salaries Capital Outlay Other Objects Transfers Tuition Total Benefits Services Materials Support Services - Central Direction of Central Support Services Planning, Research, Development & Evaluation Services Information Services Staff Services Data Processing Services Total Support Services - Central 177. Other Support Services (Describe & Itemize) Total Support Services (Total Lines 151, 155, 159, 162, 17, 176 & 177) 179. COMMUNITY SERVICES (MR/SS) 3 NONPROGRAMMED CHARGED (MR/SS) Payments for Special Education Programs Payments for Vocational Education Programs Total Nonprogrammed Charges DEBT SERVICES (MR/SS) 5 Debt Services - Interest Tax Anticipation Warrants 511 Expands the 5 Accounts (Debt Services) to 184. Tax Anticipation Notes 512 Identify the Principal and Interest Payments on 185. Corporate Personal Prop. Repl. Tax Anticipation Notes State Aid Anticipation Certificates 516 Various Short-term Debt 187. Other (Describe & Itemize) Total Debt Services - Interest 189. PROVISION FOR CONTINGENCIES (MR/SS) Total Direct Disbursements/Expenditures (Total Lines 144, 178, 179, 182, 188 & 189) 191. Excess (Deficiency) of Receipts/Revenues Over Disbursements/Expenditures M:\IASBO Jan 8 School District FY8 Budget Form PDF.xls 1/25/28

18 Page 18 ESTIMATED DISBURSEMENTS/EXPENDITURES Page Funct (1) (2) (3) (4) (5) (6) (7) (8) (9) Employee Purchased Supplies & Salaries Capital Outlay Other Objects Transfers Tuition Total Benefits Services Materials Rename to Capital Projects Fund SUPPORT SERVICES (S&C/CI) 2 Support Services - Business Facilities Acquisition & Construction Services Other Support Services (Describe & Itemize) Total Support Services NONPROGRAMMED CHARGES (S&C/CI) 4 Payments to Other Govt. Units (In-State) Payment for Special Education Programs Payment for Vocational Education Programs Other Payments to In-State Governmental Units 419 (Describe & Itemize) 198. Total Payments to Other Govt. Units (In-State) 199. Payments to Other Govt. Units (Out-of-State) Total Nonprogrammed Charges (Total Lines 198 & 199) 21. PROVISION FOR CONTINGENCIES (S&C/CI) Total Direct Disbursements/Expenditures (Total of 194, 2, & 21) 23. Excess (Deficiency) of Receipts/Revenues Over Disbursements/Expenditures 7 - WORKING CASH FUND (WC) Rename to Tort Fund 8 - Debt Services (RT) Debt Services - Interest Corporate Personal Prop. Repl. Tax Anticipation Notes 515 For the New 'Tort" Fund - Expand 23 Series of Functions 25. State Aid Anticipation Certificates Debt Service - Other (Describe & Itemize) Total Debt Services 28. Total Direct Disbursements/Expenditures 29. Excess (Deficiency) of Receipts/Revenues Over Disbursements/Expenditures M:\IASBO Jan 8 School District FY8 Budget Form PDF.xls 1/25/28

19 Page 19 ESTIMATED DISBURSEMENTS/EXPENDITURES Page FIRE PREVENTION & SAFETY FUND (FP&S) Funct (1) (2) (3) (4) (5) (6) (7) (8) (9) Employee Purchased Supplies & Salaries Capital Outlay Other Objects Transfers Tuition Total Benefits Services Materials SUPPORT SERVICES (FP&S) 2 Support Services - Business Facilities Acquisition & Construction Services Operation & Maintenance of Plant Service Total Support Services - Business 213. Other Support Services (Describe & Itemize) Total Support Services (Total Lines 212 & 213) NONPROGRAMMED CHARGES (FP&S) Other Payments to In-State Govt. Units 419 (Describe & Itemize) 216. Total Nonprogrammed Charges DEBT SERVICES (FP&S) 5 Debt Services - Interest Tax Anticipation Warrants Total Debt Services - Interest 219. PROVISION FOR CONTINGENCIES (FP&S) Total Direct Disbursements/Expenditures (Total Lines 214, 216, 218 & 219) 221. Excess (Deficiency) of Receipts/Revenues Over Disbursements/Expenditures M:\IASBO Jan 8 School District FY8 Budget Form PDF.xls 1/25/28

20 Page 2 Page 2 This page is provided for detailed itemizations as requested within the body of the Report

21 Page 21 Page DEFICIT BUDGET SUMMARY INFORMATION OPERATING FUNDS ONLY OPERATIONS & EDUCATIONAL TRANSPORTATION WORKING CASH TOTAL MAINTENANCE 1. Direct Revenues 2. Direct Expenditures 3. Difference 4. Estimated Fund Balance - June 3, 28 Balanced Budget, no deficit reduction plan is required. * A deficit reduction plan is required if the local board of education adopts (or amends) the 27-8 school district budget in which the operating funds listed above result in direct revenues (line 1) being less than direct expenditures (line 2) by an amount equal to or greater than one-third (1/3) of the ending fund balance (line 4). Note: The balance is determined using only the four funds listed above. That is, if the estimated ending fund balance is less than three times the deficit spending, the district must adopt and file with ISBE a deficit reduction plan to balance the shortfall within three years. The deficit reduction plan, if required, is developed using ISBE guidelines and format (See Tab FinPlan 28-11).

22 Page 22 ILLINOIS STATE BOARD OF EDUCATION SCHOOL BUSINESS SUPPORT SERVICES DIVISION Page District Number District Name County Operations & Maintenance Fund Educational Fund Transportation Fund Working Cash Fund Total 1. ESTIMATED BEGINNING FUND BALANCES (must equal prior Ending Fund Balance) RECEIPTS/REVENUES Acct No. 2. Local Sources 1 3. Flow-through Receipts/Revenue from One LEA to 2 Another LEA 4. State Sources 3 5. Federal Sources 4 6. Total Receipts/Revenues DISBURSEMENTS/EXPENDITURES Funct No. 7. Instruction 1 8. Support Services 2 9. Community Services 3 1. Nonprogrammed Charges Debt Services Provisions for Contingencies Total Disbursements/Expenditures 14. Excess of Receipts/Revenue Over/(Under) Disbursements/Expenditures OTHER FINANCING SOURCES 15. Transfers from Other Funds Sale of Bonds Sale or Compensation for Fixed Assets School Technology Revolving Loan Program Other Sources Total Other Financing Sources OTHER FINANCING USES 21. Transfers to Other Funds Other Uses Total Other Financing Uses TOTAL OTHER FINANCING SOURCES AND (USES) (Line 2 minus Line 23) ESTIMATED ENDING FUND BALANCE (Total of Lines 1, 14, 24) ESTIMATED BUDGET FY27-8 IASBO Jan 8 School District FY8 Budget Form PDF.xls

23 Page 23 ILLINOIS STATE BOARD OF EDUCATION SCHOOL BUSINESS SUPPORT SERVICES DIVISION Page District Number District Name County RECEIPTS/REVENUES Acct No. 2. Local Sources 1 3. Flow-through Receipts/Revenue from One LEA to Another LEA 2 4. State Sources 3 5. Federal Sources 4 6. Total Receipts/Revenues DISBURSEMENTS/EXPENDITURES Funct No. 7. Instruction 1 8. Support Services 2 9. Community Services 3 1. Nonprogrammed Charges Debt Services Provisions for Contingencies Total Disbursements/Expenditures Excess of Receipts/Revenue Over/(Under) Disbursements/Expenditures OTHER FINANCING SOURCES 15. Transfers from Other Funds Sale of Bonds Sale or Compensation for Fixed Assets School Technology Revolving Loan Program Other Sources Total Other Financing Sources OTHER FINANCING USES 21. Transfers to Other Funds Other Uses Total Other Financing Uses ESTIMATED BEGINNING FUND BALANCES (must equal prior Ending Fund Balance) TOTAL OTHER FINANCING SOURCES AND (USES) (Line 2 minus Line 23) ESTIMATED ENDING FUND BALANCE (Total of Lines 1, 14, 24) Educational Fund Operations & Maintenance Fund ESTIMATED BUDGET FY28-9 Transportation Fund Working Cash Fund Total IASBO Jan 8 School District FY8 Budget Form PDF.xls

24 Page 24 ILLINOIS STATE BOARD OF EDUCATION SCHOOL BUSINESS SUPPORT SERVICES DIVISION Page District Number District Name County RECEIPTS/REVENUES Acct No. 2. Local Sources 1 3. Flow-through Receipts/Revenue from One LEA to Another LEA 2 4. State Sources 3 5. Federal Sources 4 6. Total Receipts/Revenues DISBURSEMENTS/EXPENDITURES Funct No. 7. Instruction 1 8. Support Services 2 9. Community Services 3 1. Nonprogrammed Charges Debt Services Provisions for Contingencies Total Disbursements/Expenditures Excess of Receipts/Revenue Over/(Under) Disbursements/Expenditures OTHER FINANCING SOURCES 15. Transfers from Other Funds Sale of Bonds Sale or Compensation for Fixed Assets School Technology Revolving Loan Program Other Sources Total Other Financing Sources OTHER FINANCING USES 21. Transfers to Other Funds Other Uses Total Other Financing Uses ESTIMATED BEGINNING FUND BALANCES (must equal prior Ending Fund Balance) TOTAL OTHER FINANCING SOURCES AND (USES) (Line 2 minus Line 23) ESTIMATED ENDING FUND BALANCE (Total of Lines 1, 14, 24) Educational Fund Operations & Maintenance Fund ESTIMATED BUDGET FY29-1 Transportation Fund Working Cash Fund Total IASBO Jan 8 School District FY8 Budget Form PDF.xls

25 Page 25 ILLINOIS STATE BOARD OF EDUCATION SCHOOL BUSINESS SUPPORT SERVICES DIVISION Page District Number District Name County RECEIPTS/REVENUES Acct No. 2. Local Sources 1 3. Flow-through Receipts/Revenue from One LEA to Another LEA 2 4. State Sources 3 5. Federal Sources 4 6. Total Receipts/Revenues DISBURSEMENTS/EXPENDITURES Funct No. 7. Instruction 1 8. Support Services 2 9. Community Services 3 1. Nonprogrammed Charges Debt Services Provisions for Contingencies Total Disbursements/Expenditures Excess of Receipts/Revenue Over/(Under) Disbursements/Expenditures OTHER FINANCING SOURCES 15. Transfers from Other Funds Sale of Bonds Sale or Compensation for Fixed Assets School Technology Revolving Loan Program Other Sources Total Other Financing Sources OTHER FINANCING USES 21. Transfers to Other Funds Other Uses Total Other Financing Uses ESTIMATED BEGINNING FUND BALANCES (must equal prior Ending Fund Balance) TOTAL OTHER FINANCING SOURCES AND (USES) (Line 2 minus Line 23) ESTIMATED ENDING FUND BALANCE (Total of Lines 1, 14, 24) Educational Fund Operations & Maintenance Fund ESTIMATED BUDGET FY21-11 Transportation Fund Working Cash Fund Total IASBO Jan 8 School District FY8 Budget Form PDF.xls

26 Page 26 ILLINOIS STATE BOARD OF EDUCATION SCHOOL BUSINESS SUPPORT SERVICES DIVISION Page District Number District Name County SUMMARY BUDGET ADDENDUM - DEFICIT REDUCTION PLAN ESTIMATED BUDGET Date of Adoption: (Enter as MM/DD/YY) FY27-8 FY28-9 FY29-1 FY RECEIPTS/REVENUES Acct No. 2. Local Sources 1 3. Flow-through Receipts/Revenue from One LEA to Another LEA 2 4. State Sources 3 5. Federal Sources 4 6. Total Receipts/Revenues DISBURSEMENTS/EXPENDITURES Funct No. 7. Instruction 1 8. Support Services 2 9. Community Services 3 1. Nonprogrammed Charges Debt Services Provisions for Contingencies Total Disbursements/Expenditures Excess of Receipts/Revenue Over/(Under) Disbursements/Expenditures OTHER FINANCING SOURCES 15. Transfers from Other Funds Sale of Bonds Sale or Compensation for Fixed Assets School Technology Revolving Loan Program Other Sources Total Other Financing Sources OTHER FINANCING USES 21. Transfers to Other Funds Other Uses Total Other Financing Uses ESTIMATED BEGINNING FUND BALANCES (must equal prior Ending Fund Balance) TOTAL OTHER FINANCING SOURCES AND (USES) (Line 2 minus Line 23) ESTIMATED ENDING FUND BALANCE (Total of Lines 1, 14, 24) IASBO Jan 8 School District FY8 Budget Form PDF.xls

27 Page 27 Page 27 Deficit Reduction Plan-Background/Assumptions Fiscal Year 28 through Fiscal Year Please complete the following schedule and include a brief description to identify any areas of the budget that will be impacted from one year to the next. If the deficit reduction plan relies upon new local revenues, identify contingencies for further budget reductions which will be enacted in the event those new revenues are not available. For additional information, please see: 1. Background and Narrative of Budget Reductions: 2. Assumptions Used in the Deficit Reduction Plan: - Foundation Levels for General State Aid: - Equal Assessed Valuation and Tax Rates: - Employee Salaries and Benefits:

28 Page 28 Page 28 - Short and Long Term Borrowing: - Educational Impact: - Other Assumptions:

29 Page 29 Page 29 ESTIMATED LIMITATION OF ADMINISTRATIVE COSTS (For Local Use Only) This is an estimated Limitation of Administrative Costs Worksheet only. It is intended for use during the budgeting process to estimate the district's percent increase of FY28 budgeted expenditures over FY27 actual expenditures. Budget information is copied to this page. Insert the prior year estimated actual expenditures to compute the estimated percentage increase (decrease). The official Limitation of Administrative Costs Worksheet is attached to the end of the Annual Financial Report (ISBE Form 5-35) and may be submitted in conjunction with that report. An official Limitation of Administrative Costs Worksheet can also be found on the ISBE website at ESTIMATED LIMITATION OF ADMINISTRATIVE COSTS WORKSHEET School District Name: RCDT Number: --- (Section of the School Code) Estimated Actual Expenditures, Fiscal Year 27 Budgeted Expenditures, Fiscal Year 28 (1) (2) (1) (2) Funct. Operations & Operations & Educational Total Educational No. Maintenance Maintenance Total 1. Executive Administration Services Special Area Administration Services Other Support Services - School Administration Direction of Business Support Services Internal Services Direction of Central Support Services Totals 9. Deduct - Early Retirement or Other Pension Obligations Included Above Estimated Percent Increase (Decrease) for FY28 (Budgeted) over FY27 (Actual) Enter Actual Data! School No: IASBO Jan 8 School District FY8 Budget Form PDF.xls

30 Page 3 Page 3 REPORTING OF PUBLIC VENDOR CONTRACTS OF $1, OR MORE In accordance with the School Code, Section , all school districts are required to file a report listing vendor contracts as an attachment to their budget. In this context, the term "vendor contracts" refers to "all contracts and agreements that pertain to goods and services that were intended to generate additional revenue and other remunerations for the school district in excess of $1,, including without limitation vending machine contracts, sports and other attire, class rings, and photographic services. The report is to list information regarding such contracts for the fiscal year immediately preceding the fiscal year of the budget. All such contracts executed on or after July 1, 27 must be approved by the school board. (Sheet is unprotected and can be re-formatted as needed, but must be used for submission) Name of Vendor Product or Service Provided Net Revenue Non-Monetary Remuneration Purpose of Proceeds Distribution Method and Recipient of Non-Monetary Remunerations Distributed New Revenue Account 198