Fulton School District # Annual Budget

Transcription

1 Fulton School District # Annual Budget

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3 FULTON SCHOOL DISTRICT BUDGET INDEX Budget Narrative FY 17 Estimated All Funds Balance Summary... Page 10 FY 18 Estimated All Funds Balance Summary... Page 11 Budget Summary of Revenues by Source and Fund... Page 12 Budget Summary of Expenses by Function and Fund... Page 14 Budget Summary of Expenses by Object and Fund... Page 16 Historical Revenue for All Funds... Page 18 Historical Revenue for Operating Funds... Page 20 Historical Revenue for Debt Service and Capital Funds... Page 21 Historical Expenses for All Funds... Page 22 Historical Expenses for Operating Funds... Page 24 Historical Expenses for Debt Service and Capital Funds... Page 26 Accounting Index for Operating Expense Detail... Page 27 FY 17 Budget Requested Operating Funds Detail Fulton High School... Page 28 Fulton Middle School... Page 34 Bartley Elementary... Page 38 Bush Elementary... Page 41 Early Childhood Special Education... Page 44 McIntire Elementary... Page 44 Early Intervention Preschool... Page 47 Non Public Pupil Services... Page 47 Maintenance & Transportation... Page 48 Fulton Education Center... Page 49 Food Service... Page 51 Bac Pac Childcare... Page 51 Options Daycare... Page 52 District Wide... Page 52 FY 17 Budget Requested Debt Service Fund Detail... Page 58 FY 17 Budget Requested Capital Fund Detail... Page 59 Appendix Operating Funds Cash Flow... Appendix A Comparative Historical Revenue... Appendix B Comparative ADA... Appendix C Comparative Assessed Valuation... Appendix D Significant Taxpayers Appendix E Comparative Historical Expenses... Appendix F DESE Salary Compliance Worksheet... Appendix G Historical Revenue & Expense Graph... Appendix H Bond Debt Service Schedules... Appendix I Curriculum Budget Projections... Appendix J Federal Revenue Awards... Appendix K DESE Basic Formula Calculation Worksheet... Appendix L Ad Valorem Tax History... Appendix M Accounting Code Overview... Appendix N

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5 Dr. Jacque Cowherd, Superintendent of Schools Dr. Suzanne Hull, Assistant Superintendent Karrie Millard, Director of Special Services Karen Snethen, PD & School/Community Programs June 2017 Fulton Board of Education, The Fulton community is showing positive indicators of growth and vitality from the prior economic down turn. Community wealth in regard to school districts is generally measured by the assessed valuation of both real and personal property within district boundaries. Historical growth of assessed valuation for the Fulton 58 School District has been 1%2% per year for an extended period of time. However, in tax year 2016 (FY 2017) two tax increment financing districts were defeased which resulted in 14,191,950 in real property being added to the Fulton 58 assessed valuation. With that addition and an unexpected natural growth of 2.4%, the tax year 2016 assessed valuation was 192,622,067 a 10.64% increase from tax year Obviously, the increase provides a positive assessed valuation base for our future. The Fulton 58 processes continue to evolve meeting new expectations, requirements and demands whether they are national, state or local goals. As with other sectors of the economy, we continue to shift resources to meet technology needs; while enhancing our fundamental resource, great teachers! Even though technology can and is being applied to the teaching/learning process, good teachers, reasonable class sizes and academic support ensure individual student success and the wellbeing of our community. Fulton School revenue continues to be dependent upon local support. Fiscal year 2008 actual local funding was 49% of revenue and state funding was 42% of revenue. The proposed fiscal year 2018 budget projects local and county funding at 52% of revenue and state funding at 39%; a subtle but significant shift to local resources to maintain a quality education, which is historic in the Fulton Community. Fluctuations in federal and state revenue are extremely difficult to predict requiring considerable fund balances to ensure adequate resources to fund a solid educational program. Even though state revenue has increased the past year due to an increased number of students; current state revenue continues to be lower than statutory promises. Within the revenue section of this transmittal is a discussion of the Missouri School Foundation Formula. The Fulton staff collaborated to develop the FY 18 budget keeping our focus on student success yet maintaining fiscally conservative expenditures to provide future financial stability. Financial stability continues to be assessed on the appropriate use of locally generated fund balances held in reserve due to prudent expenditures by staff, significant expense reductions, maximum allowable class sizes, and limited salary increases. At this writing, FY 17 results are not known; however, projected estimates indicate Operating Fund (General/Incidental and Teachers/Special Revenue Funds) balances may approach 28.80% of Operating Fund expenditures which are adequate reserves to ensure appropriate operations for another year. Of note approximately 25% reserves of Operating Fund expenditures is required to allow bulk purchasing of instructional supplies early in the school year and prevent cash flow payroll borrowing until the bulk of Ad Valorem Tax revenue is received in December, January and February. Appendix A details historic monthly operating funds cash flow documenting cash reserve needs throughout the fiscal year. The proposed FY 18 budget reflects expenditures over revenues of 1,097,081 in all funds. The Budget Summary section of this letter discusses various aspects of the perceived and real spending. Specifically 2 Hornet Drive, Fulton, MO Phone: Voice/TDD MO Relay Number: TDD Fax:

6 455,803 in operating funds expenditures are excess of expected revenue. Expenditures from the Capital Projects and Debt Services funds are from balances in each fund account. Current projections indicate the FY 18 year end operating fund balances are estimated 28.43%, an adequate amount required to cash flow needed supplies and payroll. The administration recommends deficit spending in FY 18 Operating Funds to fully utilize reserve funds prior to consideration of a local operating tax increase. The following discussion reflects our best thinking and general assumptions for budget development. Financial Projections The past few years, state revenue has slightly increased, but not at the rate authorized by state statute, hence our district has constantly reduced, refined and redirected expenditures. Striving for a balanced budget with operating reserve funds remains a high priority. Enrollment trends indicate growth at most levels. As you review the budget, you will note data reflecting three prior years of actual revenue and expense; the FY 17 Budget amounts; the May 26, 2017 Year to Date amounts and finally the FY 18 Budget Requested. This information allows the reader to assess past performance with requested budget items. Actual FY 17 performance will be final with the annual audit in the fall and the budget will be updated as the actual tax rate is adopted and local revenues recalculated in early fall. Per state laws and regulations, the District will adopt this preliminary FY 18 budget prior to fully understanding the 2017 assessed valuation and establishment of the 2017 ad valorem tax rate. REVENUE ASSUMPTIONS The FY 18 ( ) proposed budget considers the following revenue assumptions: Formula Weighted Average Daily Attendance, 2, Total Levy, (estimated) Operating Levy, (estimated) Debt Service Levy, (estimated) Assessed Valuation; 192,622,067 (final 2016 assessed value) Collection Rate; 95% (Current Tax excluding Delinquent Tax) Collection Rate; 100% (including Delinquent Tax and fees) Prop C; Weighted Average Daily Attendance of 2, at 998 per WADA Classroom Trust Fund; 405 per Average Daily Attendance Assigned Dollar Value Modifier, State School Foundation Formula defines the State Adequacy Target, SAT, at 6,241 per Weighted Average Daily Attendance; which the Administration presumes is the accurate projection With the above assumptions, we are projecting receipts for all funds at 22,964,836. Receipts for the Operating funds (Incidental and Teachers Funds) are estimated at 21,277,621. Our continuing trend is stable local funding but weak, changeable state funding due to reduced formula funding. Appendix B provides a historic comparison of actual revenue by source for all funds and operating funds. 2 Hornet Drive, Fulton, MO Phone: Voice/TDD MO Relay Number: TDD Fax:

7 Weighted Average Daily Attendance The method of tracking district enrollment is through Weighted Average Daily Attendance. This calculation takes into account the regular year ADA, summer school ADA, and the number of free/reduced, special education and limited English proficient students above assigned percentages. The state foundation formula calculation allows us to use the highest Weighted Average Daily Attendance of the two previous years or the current year. The WADA figure used in the formula is 2, estimated from prior school years and our 2017 summer school estimated average daily attendance of Enrollment appears to be stabilizing and increasing. Our future challenge is to maintain average daily attendance above a 95% level and the 90% attendance calculation for all students. Appendix C provides a historic Average Daily Attendance Comparison. State Foundation Formula Various data and calculations make up the state school foundation formula which includes the Basic Formula and the Classroom Trust Funds (gaming funds). Historically, the Department of Elementary and Secondary Education has provided the formula calculation then reduced or prorated funding to meet state appropriations. The Missouri Legislature reinstated the State Adequacy Target cap in the School Foundation Formula; which is assumed to fully fund and stabilize the formula. A fully funded formula assumes funding at the State Adequacy Target, SAT, level of 6,241 per student. Callaway County representatives to the Missouri Legislature have promised full funding of the Foundation Formula, which was passed by the Missouri General Assembly. However, the Foundation Formula s future does not appear to provide funding that was evident prior to FY 08. Hence, our local community will need to provide resources to support a continuously evolving student population. The Basic Formula state monies are calculated at 8,213,708. In the revenue listing, this amount is further divided as State Formula of 7,383,576 and Classroom Trust Funds of 830,132. The Missouri Department of Elementary and Secondary Education no longer provides guidance as to projecting the actual payout of state formula funds. Appendix L is the State School Foundation Formula Calculation. Ad Valorem Tax Collection Rate and Assessed Valuation The total current and delinquent tax collection rate, inclusive of county fees, is projected to be 100%. Of this amount, the collection rate for current taxes is projected at 95%. Final Assessed Valuation for 2016 was 192,622,067, which is the estimate included as the basis for local funding in this budget. Local ad valorem tax revenue continues to be the main funding source for the Fulton School District. As the local economy grows FPS Officials must be wary of creative private to public conversion financing tools such as Tax Increment Financing programs, Chapter 100 financings and other forms of public financing which drive private projects from fiscal neutrality to a slightly detrimental effect on school district resources. Hence, the Board of Education must evaluate future public financing initiatives as to their effect on funding an adequate education for Fulton 58 students. 2 Hornet Drive, Fulton, MO Phone: Voice/TDD MO Relay Number: TDD Fax:

8 Assessed Valuation Detail 2016 Real Estate (Residential) 97,920,390 Real Estate (Agriculture) 2,917,260 Real Estate (Commercial) 50,475,810 Railroad & Utility 59,153 Personal Property Railroad & Utility (personal) 44,232, ,052 TIF #3 (3,141,090) Total Assessed Valuation 192,622,067 Appendix D contains historic Assessed Valuation and actual collection rate comparison. Appendix E contains the fifteen largest 2016 taxpayers for real and personal property. Transportation Funds Even though there has been significant discussion of state transportation funding, prior year receipts and funding projections are minimal. Consequently, the district will continue to fund transportation from curriculum and classroom funds. EXPENDITURE ASSUMPTIONS The FY 18 ( ) Expenditure Budget is based on the following assumptions: All salary schedules have been revised. One hundred dollars has been added to the certificated base salary and 0.10 per hour has been added to other schedules. Operation of all schedules remains intact, meaning all staff advance one year of service and certificated teaching staff are able to obtain increased compensation for additional academic work completion. Overall, certificated staff costs increased an average of 1.5% including new positions. Without new positions the certificated staff cost would have been 3.9%. Para Professional costs increased an average of 2.62%, with classified staff costs increasing an average of 2.43%. Health insurance is maintained at 100% for eligible district employees. Dependent coverage is available if employees choose. Transportation to remain as currently being operated. Both the Public School Retirement System and Nonteacher Retirement System will only increase as a result of increased compensation as the required funding rates remain stable. General operating expenditures have been held at prudent levels in the areas of supplies and purchased services. Staff reflects a net increase of 5.5 FTE professional and 1 FTE classified. Utilities are held at prior budgeted amounts. Business mileage reimbursement is per mile which is 75% of the 2017 IRS rate of per mile. Forward purchase contracts for diesel fuel will continue depending upon pricing. Allocated funds are anticipated for tuition reimbursement and reimbursement of unused sick leave. 2 Hornet Drive, Fulton, MO Phone: Voice/TDD MO Relay Number: TDD Fax:

9 Operating and capital expenditures to include additional chrome books with supporting technology infrastructure, funds for site improvements, a maintenance vehicle and perhaps a bus. Appendix F reviews historic expenditures for all funds and operating funds. Salary Compliance FY 14 is now the base year for Salary Compliance calculations with Salary Compliance reinstituted during the FY 16 year. Salary Compliance is calculated on expenditures from the second preceding year based on the calculated Weighted Average Daily Attendance. The initial FY 18 budgeted expenditures indicate statutory compliance with state fund placement, higher teacher fund expenditures from all sources and high teacher fund expenditures from local source. Hence, initial projects indicate Salary Compliance requirements will be met at the conclusion of FY 18. In future years it is anticipated Salary Compliance requirements will be met if the number of professional staff is constant and the Certificated Salary Schedule is operated or advanced annually. Personnel Appendix G Certificated Salary Compliance Estimates shows the Fulton FY 18 Teacher Fund expenditures estimated at 12,218,170 with the required expenditures per the Salary Compliance calculation of 8,827,980. Certificated staff changes in the district due to enrollment trends, retirements and resignations have caused several changes throughout the district. Major changes include 3 FTE each at Fulton High School and Fulton Middle School to decrease core class sizes thereby increasing faculty. An additional FTE was added as a Coordinator of Student Services and counselor mentor at FHS. Support staff positions are constantly reviewed and adjusted as individuals leave the district; however, 1 FTE was added as an aide in the FabLab. The district remains committed to funding employee benefits at 100%. Policies that encourage staff longevity remain in place. The district will continue to support various personal, professional and sick leave policies that include buy back provisions. Professional Development The budget includes expenditures of 255,603 for professional development. Regulations regarding the State Foundation formula obligate the district to spend a minimum of 75% of 1% of our state minimum guarantee money that is estimated at 71,521. The budget continues to include funds for tuition reimbursement. Insurance The budget projects stable property insurance rates; however, actual assessments will increase due to the MUSIC pool declining past year credits, increased salaries and building values. Health insurance claims are anticipated to increase about 20%. Due to anticipated adjustments in the District s insurance, a midyear increase of 5.0% is budgeted; however, additional district funds may be necessary to maintain adequate claim reserves. 2 Hornet Drive, Fulton, MO Phone: Voice/TDD MO Relay Number: TDD Fax:

10 Grants Missouri Preschool Project, MPP, is in the last year of state funding. The Parents as Teachers Plus program most likely will not receive funding this year; appropriate reductions are in place to compensate for the lack of funds. Special Education Appendix K details Special Education Grant Awards, both revenues and expenditures. ERate Historically, the ERate program provided reimbursement for telecommunications transmission services such as voice and data services. With this model services were approved, bid and paid by the district with reimbursement the following year. Reimbursement funds were classified as miscellaneous revenue in the subsequent year budget. The revised ERate program, commonly known as ERate 2, eliminates financially supporting transmission services in favor of internal infrastructure items such internal wiring, routers and switches. Our intent is to strategically upgrade infrastructure to current industry standards. The District ERate infrastructure request totals approximately 219,746 of which approximately 42,372 is the District s responsibility. Curriculum Resources Energy Appendix J is a multiyear projection sheet for needed expenditures to support various resources. All energy costs are similar to prior budgets. However, the accuracy of our projections depends on market issues which are largely beyond our control. Diesel fuel prices remained level during FY 17; however, the district will continue forward contracting if economically feasible. Capital Expenditures FY 18 projected Capital Expenditures are estimated at 489,917 allocated for technology, site improvements, maintenance equipment and perhaps a bus. Debt Service Bond Debt Service schedules for all outstanding issues are included in Appendix D. Series 2010B, the Qualified School Construction Bonds were issued at a net interest cost of 5.223%, which is reimbursable via the Tax Payer Relief Act, with an average life of 13 years and remaining principal balance of 2,972,425. Due to the reimbursable interest via the Tax Payer Relief Act FPS actual interest cost is nearly 0%. 2 Hornet Drive, Fulton, MO Phone: Voice/TDD MO Relay Number: TDD Fax:

11 Series 2012 was issued at a net interest cost of % with an average life of years and a remaining principal balance of 3,650,000. Series 2014 was issued at a net interest cost of 2.8% with an average life of years and remaining principal balance of 3,525,000. Current outstanding debt of 10,147,425 represents 35% of the statutory debit limit based on 2016 final Assessed Valuation. The unaudited debt limit estimate is 28,893,310. Expenditures All Funds Appendix I contains all debt service schedules. Appendix H contains historical comparative revenue and expenditure charts all funds and operating funds. BUDGET SUMMARY As previously indicated, total revenue is estimated at 22,964,836 and expenditures estimated at 24,061,917. Fund Discussion Operating revenue is estimated at 21,277,621 and expenditures estimated at 21,733,424 resulting in Operating expenses over revenue of 455,803. This deficit will be absorbed by prior Operating Funds reserves. With the FY 17 projected results, Operating Fund FY 18 balance is estimated at 28.43% of expenditures. Appendix A details historic monthly operating funds cash flow documenting cash reserve needs throughout the fiscal year. Capital Fund expected expenditures are estimated at 489,917. These funds are held in reserve from prior year allowable transfers; hence, reflected in the total budget as deficit spending but actually expenditures from existing Capital Fund Balances. Debt Service Fund expenditures are expected to exceed annual revenue by approximately 168,549 due to prepayment of 350,000 of the Series 2012 General Obligation Refunding Bonds on March 1, This action will allow the district to maintain the current debt service levy and enhance future bond issue potential. Future Budget Adjustments Budget development the past three years has been carefully reviewed with past history of revenue and expenditures. Adjustments in both categories have been made without affecting student services and/or programs. As noted, additional staff has been added the past two years to address class sizes in core areas; hence, an increase in classroom expenditures that will require future funding. Additionally, strategic plan goals related to increasing compensation and retaining staff will require additional funding. The only funding source will most likely be an increase in the district local ad valorem operating tax rate within the next year. 2 Hornet Drive, Fulton, MO Phone: Voice/TDD MO Relay Number: TDD Fax:

12 As state local and federal revenue sources continue to evolve, we anticipate additional revenue and expenditure adjustments throughout the year. Hence, we are confident this budget will be a good plan but look slightly different at the end of FY 18. Questions concerning any aspect of this document may be directed to me by phone, mail or . Respectfully submitted, Jacque A. Cowherd, Ed.D. Superintendent 2 Hornet Drive, Fulton, MO Phone: Voice/TDD MO Relay Number: TDD Fax:

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14 Fulton School District 58 FY 17 ESTIMATED ALL FUNDS BALANCE SUMMARY (As of 52617) TOTAL OF FUNDS 14 GENERAL FUND 1 OPERATING TEACHERS FUND 2 DEBT SERVICE FUND 3 CAPITAL FUND 4 HEALTH FUND 5 Starting Balance 7/1/16 9,452,702 6,688, ,574,851 1,189,122 1,205,379 Revenue FY 17 22,746,477 14,722,956 6,320,593 1,692,631 10,297 1,952,000 Expenditures FY 17 (22,618,420) (9,149,875) (11,370,305) (1,699,607) (398,633) (2,580,045) Estimated Operating Revenue Estimated Operating Expenses 21,043,549 20,520,180 Estimated Ending Balance 6/30/17 9,580,759 12,261,810 (5,049,712) 1,567, , ,334 Estimated Transfers Teachers Fund (5,049,712) 5,049,712 Estimated Transfers Transportation Allowed (108,151) 108,151 Estimated Transfers Food Service Allowed (22,685) 22,685 Estimated Transfers Capital Fund (365,651) 365,651 Estimated Fund Balances after Transfers 6/30/17 9,580,759 6,715, ,567,875 1,297, ,334 Estimated Cash Balance Operating Funds 6/30/17 6,715,611 Operating Funds Balance/Total Operating Expenses 32.73% Unrestricted Capital 1,297,273 Operating Funds Net Change 26,882 10

15 Fulton School District 58 FY 18 ESTIMATED ALL FUNDS BALANCE SUMMARY OPERATING TOTAL OF FUNDS 14 GENERAL FUND 1 TEACHERS FUND 2 DEBT SERVICE FUND 3 CAPITAL PROJECTS FUND 4 HEALTH FUND 5 Starting Balance 7/1/17 9,580,758 6,715, ,567,875 1,297, ,334 Estimated Revenue FY 18 22,964,836 14,754,616 6,523,005 1,670,027 17,188 2,147,200 Estimated Expenditures FY 18 (24,061,917) (9,476,554) (12,256,870) (1,838,576) (489,917) (2,322,041) Total Operating Revenue Total Operating Expenses 21,277,621 21,733,424 Estimated Fund Results 6/30/18 8,483,677 11,993,673 (5,733,865) 1,399, , ,494 Estimated Transfers Teachers Fund (5,733,865) 5,733,865 Estimated Balance after Transfers 6/30/18 8,483,678 6,259, ,399, , ,494 Estimated Cash Balance Operating Funds 6/30/18 6,259,808 Operating Funds Balance 28.80% Unrestricted Capital 824,544 Operating Funds Net Change (455,803) 11

16 Fulton School District 58 FY 18 BUDGET SUMMARY OF REVENUES REVENUE BY SOURCE Local Funding 49.62% County Funding 2.15% State Funding 38.95% Federal Funding 9.21% Local and County Funding 51.77% Other Funding 0.07% OPERATING FUNDS GENERAL FUND 1 TEACHERS FUND 2 DEBT SERVICE FUND 3 CAPITAL FUND 4 TOTAL FUNDS Local Funding 9,071, ,323 1,463,577 11,394,990 County Funding 304, ,000 63, ,950 State Funding 3,391,026 5,537,682 17,188 8,945,896 Federal Funding 1,971, ,000 2,114,000 Other Funding 17,000 17,000 TOTAL REVENUE 14,754,616 6,523,005 1,670,027 17,188 22,964,836 REVENUE BY FUND Operating Funds 92.65% Debt Service Funds 7.27% Capital Funds 0.08% 12

17 Fulton School District 58 FY 18 BUDGET REVENUE BY SOURCE AND FUND GENERAL FUND 1 TEACHERS FUND 2 DEBT SERVICE FUND 3 CAPITAL FUND 4 TOTAL ALL FUNDS Current Taxes 6,447,171 1,298,137 7,745,308 Delinquent Taxes 342, , ,275 Sch Dist Trust Fund (Prop C) 1,290, ,323 2,150,807 Financial Institution Tax 15,000 4,000 19,000 M & M Surtax 130,000 26, ,000 In Lieu Of Tax 5,500 2,100 7,600 Earnings On Investments 120,000 18, ,000 Food Service Program 210, ,000 Food Service NonProgram 45,000 45,000 Student Activities 250, ,000 Community Services 210, ,000 Other Local 5,000 5,000 LOCAL FUNDING 9,071, ,323 1,463,577 11,394,990 Fines, Escheats,etc 125, ,000 State Assessed Utilities 300,000 62, ,450 Federal Properties (Includes Fed Forest, Flood & Mineral) 4,500 1,000 5,500 COUNTY FUNDING 304, ,000 63, ,950 Basic Formula State Monies 1,845,894 5,537,682 7,383,576 Transportation 175, ,000 Early Childhood (3 & 4 Year Old) Special Education 462, ,000 Basic Formula Classroom Trust Fund 830, ,132 Educational Screening Prog / Pat 25,000 25,000 Career Education 3,000 3,000 Career Education Enhancement Grant 17,188 17,188 Missouri Preschool Project 50,000 50,000 STATE FUNDING 3,391,026 5,537,682 17,188 8,945,896 Medicaid 60,000 60,000 IDEA Entitlement Funds, Part B IDEA 445, ,000 Early Childhood Special Education Federal 50,000 50,000 School Lunch Program 540, ,000 School Breakfast Program 200, ,000 After School Snack Program 8,000 8,000 Title I, ESEA (Academic Achievement for Disadvantaged) 530, ,000 Title II, Part A, ESEA (Teacher & Principal Quality & PD) 100, ,000 Dept of Health Food Service Programs (Summer) 38,000 38,000 Other Federal 143, ,000 FEDERAL FUNDING 1,971, ,000 2,114,000 Tuition From Other Districts 7,000 7,000 Contracted Educational Services 10,000 10,000 OTHER FUNDING 17,000 17,000 TOTAL REVENUE 14,754,616 6,523,005 1,670,027 17,188 22,964,836 13

18 Fulton School District 58 FY 18 BUDGET SUMMARY OF EXPENSES EXPENSES BY FUNCTION ALL FUNDS Non Instructional Support 10.41% Instruction & Support Services 89.59% OPERATING FUNDS GENERAL FUND 1 TEACHERS FUND 2 DEBT SERVICE FUND 3 CAPITAL FUND 4 TOTAL FUNDS Instruction & Support Services 9,058,333 12,008, ,917 21,557,236 NonInstructional Support 418, ,884 1,838,576 2,504,681 TOTAL EXPENSES 9,476,554 12,256,870 1,838, ,917 24,061,917 EXPENSES BY FUNCTION OPERATING FUNDS Non Instructional Support 3.08% Instruction & Support Services 96.92% 14

19 Fulton School District 58 FY 18 BUDGET EXPENSES BY FUNCTION AND FUND GENERAL FUND 1 TEACHERS FUND 2 DEBT SERVICE FUND 3 CAPITAL FUND 4 TOTAL ALL FUNDS Elementary 324,244 3,366,416 3,690,660 Middle/Junior High 136,570 1,953,821 2,090,391 Senior High 338,364 2,251,623 20,000 2,609,987 Summer School (Regular) 30,183 93, ,535 Gifted 1,500 50,658 52,158 Special Education and Related Services 892,208 1,168,495 2,060,703 Supplemental Instruction 42, , ,821 Early Childhood Special Education 189, , ,645 Vocational Instruction 27, ,087 22, ,913 Student Activities 212, ,000 Tuition To Other Districts within the State 30,000 30,000 Area Career Center Fees 55,000 55,000 Tuition for Special Education to Private Agencies 72,000 72,000 TOTAL INSTRUCTION 2,224,336 9,926,560 42,917 12,193,813 Attendance 52,130 52,130 Guidance 80, , ,165 Health, Psych Speech And Audio 414,978 65,526 3, ,004 Improvement Of Instruction 457, , ,152 Professional Development 85, , ,603 Media Services (Library & Technology) 634, , ,000 1,036,105 Board Of Education Services 101, ,500 Executive Administration 363, , ,788 Building Level Administration 525, ,197 17, ,034 Operation Of Plant 2,028,852 85,000 2,113,852 Pupil Transportation District Owned 1,058,501 39, ,000 1,197,914 Special Education Transportation District Owned 30,055 30,055 Early Childhood Special Education Transportation 34,360 34,360 Food Services 1,019,761 25,000 1,044,761 TOTAL SUPPORT SERVICES 6,833,997 2,082, ,000 9,363,423 TOTAL INSTRUCTION & SUPPORT 9,058,333 12,008, ,917 21,557,236 Community Services 418, , ,105 Principal 1,550,000 1,550,000 Interest 287, ,276 Other (Financing, Fees, Etc) 1,300 1,300 TOTAL NONINSTRUCTIONAL & SUPPORT 418, ,884 1,838,576 2,504,681 GRAND TOTAL 9,476,554 12,256,870 1,838, ,917 24,061,917 15

20 Fulton School District 58 FY 18 BUDGET SUMMARY OF EXPENSES EXPENSES BY OBJECT ALL FUNDS Supplies 12.06% Equipment 2.04% Debt Service 7.64% Purchased Services 6.92% Salaries & Benefits 71.34% OPERATING FUNDS GENERAL FUND 1 TEACHERS FUND 2 DEBT SERVICE FUND 3 CAPITAL FUND 4 TOTAL FUNDS Salaries & Benefits 5,306,747 11,859,870 17,166,617 Purchased Services 1,267, ,000 1,664,183 Supplies 2,902,624 2,902,624 Equipment 489, ,917 Debt Service 1,838,576 1,838,576 TOTAL EXPENSES 9,476,554 12,256,870 1,838, ,917 24,061,917 EXPENSES BY OBJECT OPERATING FUNDS Supplies 13.36% Purchased Services 7.66% Salaries & Benefits 78.99% 16

21 Fulton School District 58 FY 18 BUDGET EXPENSES BY OBJECT AND FUND GENERAL FUND 1 TEACHERS FUND 2 DEBT SERVICE FUND 3 CAPITAL FUND 4 TOTAL ALL FUNDS Salaries 3,871,235 9,096,936 12,968,171 Teacher Retirement 25,074 1,473,475 1,498,549 Nonteacher Retirement 280,764 1, ,116 OASDI 234,120 7, ,569 Medicare 55, , ,466 Employee Insurance 840,064 1,149,682 1,989,746 TOTAL SALARIES & BENEFITS 5,306,747 11,859,870 17,166,617 Tuition & Substitutes 33, , ,300 Professional Services 50,000 72, ,000 Audit Services 13,000 13,000 Technical Services 30,000 30,000 Legal Services 25,000 25,000 Property Services 482, ,819 Travel 156, ,089 Property Insurance 70,000 70,000 Liability Insurance 88,000 88,000 Fidelity Premium 14,100 14,100 Other Purchased Services & Prior Year Adj 304, ,875 TOTAL PURCHASED SERVICES 1,267, ,000 1,664,183 General Supplies 895, ,711 General Technology & Software 297, ,266 Regular Textbook 454, ,716 Library Books 7,000 7,000 Periodicals 4,031 4,031 Food Service Food Only 487, ,000 Energy Supplies/Service 530, ,300 Other Supplies 226, ,600 TOTAL SUPPLIES 2,902,624 2,902,624 Improvement To Sites 85,000 85,000 Equipment General 88,917 88,917 Equipment Technology 216, ,000 Transportation (Bus) 100, ,000 Principal 1,550,000 1,550,000 Interest 287, ,276 Other (Financing, Fees, Etc) 1,300 1,300 TOTAL EQUIPMENT & OTHER 1,838, ,917 2,328,493 GRAND TOTAL 9,476,554 12,256,870 1,838, ,917 24,061,917 17

22 Fulton School District 58 FY 18 HISTORICAL REVENUE FOR ALL FUNDS ACCOUNT DESCRIPTION FY 14 ACTUAL FY 15 ACTUAL FY 16 ACTUAL FY 17 BUDGET FY 17 YTD 5/26/2017 FY 18 BUDGET REQUESTED Current Taxes 6,782,947 6,566,728 6,727,463 7,167,983 7,602,499 7,745,308 Delinquent Taxes 599, , , , , ,275 School District Trust Fund (Prop C) 1,883,658 1,953,421 2,025,862 1,968,846 1,927,383 2,150,807 Financial Institutional Tax 34,128 16,015 19,347 19,000 19,745 19,000 M & M Surtax 153, , , , , ,000 In Lieu of Tax (Housing; PILT) 7,482 20, ,252 7,600 7,600 Earnings from Temporary Deposits 109, , ,435 93, , ,000 Food Services, Program Students 231, , , , , ,000 Food Services, Program Adult 11,666 11,752 11, Food Services, Non Prgm/Snacks 53,853 59,207 44,935 55,000 25,559 45,000 Elementary Student Activities 21,883 26,558 22,080 25,000 13,736 15,000 FMS Student Activities 24,569 20,018 28,236 15,000 15,015 15,000 Athletic Prgm; Admissions 36,257 40,658 49,352 42,000 40,993 48,000 FHS Student Activities 198, , , , , ,000 BACPAC Comm Child Care 74,614 74,227 69,028 65,000 74,717 75,000 MO Preschool Tuition 11,187 22,631 20,000 18,554 20,000 Options Day Care 90,702 74, , , , ,000 MO Found. for Health Asthma Grant 83,270 26,194 Rentals ,789 1,148 Grants 187,967 61,950 62,917 18,583 Prior Period Adjustment/Refund 1,802 10, ,544 Misc. Local Revenue 39,598 6,416 11,619 5,000 6,362 5,000 Fines & Forfeitures 153, , , ,000 2, ,000 State Assessed RR/Utility Tax 339, , , , , ,450 Federal Properties 6,525 6,746 5,638 6,000 3,788 5,500 Basic FormulaState Monies 6,330,493 6,615,933 6,938,139 7,346,088 6,591,555 7,383,576 Transportation 202, , , , , ,000 Early Childhood Special Education 245, , , , , ,000 Classroom Trust Fund 842, , , , , ,132 ECSE Screening/Pat Program 32,623 27,938 30,035 25,000 27,046 25,000 Career Education 7,871 8,525 11,833 3,000 6,600 3,000 Food Service 9,090 8,460 8,296 8,183 Career Education Enhancement Grant 16,751 20,220 9,821 13,933 13,263 17,188 Readers/Blind High Need Fund Spec Ed 19,729 31,881 51,033 MO Preschool Project 96,381 90,000 60,000 32,064 50,000 Medicaid 59,025 55,876 82,035 60,000 60,746 60,000 Perkins Grant Career Education 700 IDEA Grants 109,447 4,694 4,619 3,754 IDEA Entitlement Funds Part B 287, , , , , ,000 ECSE 81,856 63,401 62,910 25,000 33,328 50,000 Food Services 511, , , , , ,000 School Breakfast Program 181, , , , , ,000 After School Snack 8,530 7,682 9,130 8,000 7,581 8,000 Title 1 ESEA 266, , , , , ,000 Title II, Part A&B ESEA 67, , , , , ,000 Summer Food 41,428 36,656 37,038 38,000 38,707 38,000 Other Federal 142, , , , , ,000 Net Insurance Recovery 6,161 Sale of School Buses 212 Sale of Property 300 Refunding Bonds 3,525,000 18

23 Fulton School District 58 FY 18 HISTORICAL REVENUE FOR ALL FUNDS ACCOUNT DESCRIPTION FY 14 ACTUAL FY 15 ACTUAL FY 16 ACTUAL FY 17 BUDGET FY 17 YTD 5/26/2017 FY 18 BUDGET REQUESTED Tuition from Districts 2,273 6,603 12,819 7,000 12,008 7,000 Contracted other LEA 16,682 21,659 10,000 15,407 10,000 GRAND TOTAL 20,580,342 25,054,751 21,994,424 22,069,693 21,695,555 22,964,836 19

24 Fulton School District 58 FY 18 HISTORICAL REVENUE FOR OPERATING FUNDS ACCOUNT DESCRIPTION FY 14 ACTUAL FY 15 ACTUAL FY 16 ACTUAL FY 17 BUDGET FY 17 YTD 5/26/2017 FY 18 BUDGET REQUESTED Current Taxes 5,611,532 5,416,238 5,559,576 5,932,968 6,292,588 6,447,171 Delinquent Taxes 495, , , , , ,935 School District Trust Fund (Prop C) 1,883,658 1,953,421 2,025,862 1,968,846 1,927,383 2,150,807 Financial Institutional Tax 28,234 13,209 15,988 15,000 16,343 15,000 M & M Surtax 126, , , , , ,000 In Lieu of Tax (Housing; PILT) 6,189 16, ,948 5,500 5,500 Earnings from Temporary Deposits 87,933 85,573 98,057 75, , ,000 Food Services, Program Students 231, , , , , ,000 Food Services, Program Adult 11,666 11,752 11, Food Services, Non Prgm/Snacks 53,853 59,207 44,935 55,000 25,559 45,000 Elementary Student Activities 21,883 26,558 22,080 25,000 13,736 15,000 FMS Student Activities 24,569 20,018 28,236 15,000 15,015 15,000 Athletic Prgm; Admissions 36,257 40,658 49,352 42,000 40,993 48,000 FHS Student Activities 198, , , , , ,000 BACPAC Comm Child Care 74,614 74,227 69,028 65,000 74,717 75,000 MO Preschool Tuition 11,187 22,631 20,000 18,554 20,000 Options Day Care 90,702 74, , , , ,000 MO Found. for Health Asthma Grant 83,270 26,194 Rentals ,789 1,148 Grants 162,967 61,950 62,917 18,583 Prior Period Adjustment/Refund 1,802 10, ,544 Misc. Local Revenue 39,598 6,416 11,619 5,000 6,362 5,000 Fines & Forfeitures 153, , , ,000 2, ,000 State Assessed RR/Utility Tax 276, , , , , ,000 Federal Properties 5,398 5,564 4,659 5,000 3,135 4,500 Basic FormulaState Monies 6,330,493 6,615,933 6,938,139 7,346,088 6,591,555 7,383,576 Transportation 202, , , , , ,000 Early Childhood Special Education 245, , , , , ,000 Classroom Trust Fund 842, , , , , ,132 ECSE Screening/Pat Program 32,623 27,938 30,035 25,000 27,046 25,000 Career Education 7,871 8,525 11,833 3,000 6,600 3,000 Food Service 9,090 8,460 8,296 8,183 Career Education Enhancement Grant 3,266 Readers/Blind High Need Fund Spec Ed 19,729 31,881 51,033 MO Preschool Project 73,825 84,955 60,000 32,064 50,000 Medicaid 59,025 55,876 82,035 60,000 60,746 60,000 Perkins Grant Career Education 700 IDEA Grants 109,447 4,694 4,619 3,754 IDEA Entitlement Funds Part B 287, , , , , ,000 ECSE 81,856 63,401 62,910 25,000 33,328 50,000 Food Services 511, , , , , ,000 School Breakfast Program 181, , , , , ,000 After School Snack 8,530 7,682 9,130 8,000 7,581 8,000 Title 1 ESEA 266, , , , , ,000 Title II, Part A&B ESEA 67, , , , , ,000 Summer Food 41,428 36,656 37,038 38,000 38,707 38,000 Other Federal 695 Net Insurance Recovery 6,161 Tuition from Districts 2,273 6,603 12,819 7,000 12,008 7,000 Contracted other LEA 16,682 21,659 10,000 15,407 10,000 GRAND TOTAL 19,002,776 19,953,484 20,390,312 20,445,817 19,998,875 21,277,621 20

25 FY 18 HISTORICAL REVENUE FOR DEBT SERVICE AND CAPITAL FUNDS Fulton School District 58 ACCOUNT DESCRIPTION FY 14 ACTUAL FY 15 ACTUAL FY 16 ACTUAL FY 17 BUDGET FY 17 YTD 5/26/2017 FY 18 BUDGET REQUESTED Current Taxes 1,171,415 1,150,491 1,167,888 1,235,015 1,309,911 1,298,137 Delinquent Taxes 103, , , , , ,340 Financial Institutional Tax 5,894 2,806 3,359 4,000 3,402 4,000 M & M Surtax 26,431 30,785 26,173 26,000 27,898 26,000 In Lieu of Tax (Housing; PILT) 1,292 3,596 48,305 2,100 2,100 Earnings from Temporary Deposits 21,234 21,916 21,379 18,000 22,932 18,000 Grants 25,000 State Assessed RR/Utility Tax 62,621 62,673 71,068 71,050 67,660 62,450 Federal Properties 1,127 1, , ,000 Career Education Enhancement Grant 16,751 20,220 9,821 13,933 9,997 17,188 MO Preschool Project 22,556 5,045 Other Federal 142, , , , , ,000 Sale of School Buses 212 Sale of Property 300 Refunding Bonds 3,525,000 GRAND TOTAL 1,577,566 5,101,267 1,604,112 1,623,876 1,696,680 1,687,215 21

26 Fulton School District 58 FY 18 HISTORICAL EXPENSES FOR ALL FUNDS ACCOUNT DESCRIPTION FY 14 ACTUAL FY 15 ACTUAL FY 16 ACTUAL FY 17 BUDGET FY 17 YTD 5/26/2017 FY 18 BUDGET REQUESTED Bartley Elementary 838, , , , , ,068 Bush Elementary 1,332,595 1,348,155 1,333,361 1,322,509 1,032,149 1,392,501 FEC Transition Kindergarten 67,630 62,327 53,641 67,134 McIntire Elementary 1,261,832 1,313,424 1,313,005 1,308, ,765 1,315,957 Middle School 1,505,572 1,596,791 1,764,659 1,908,782 1,453,597 2,064,791 Middle School Language Arts 3, ,936 3,000 2,803 3,000 Middle School Social Studies 1,543 1,650 1,546 3,000 2,490 3,000 Middle School Math 2,192 1,421 1, ,000 Middle School Science 65,712 2,445 2,141 3,000 2,328 3,000 Middle School Instrumental Music 2,024 1,880 1,858 2,000 1,666 3,000 Middle School Vocal Music 1,055 1,450 1,298 1,500 1,367 3,000 Middle School Art 1,220 1,060 1,289 1,200 1,121 3,000 Middle School Computer 1,288 1,597 1,048 1,600 1,587 1,600 Middle School Physical Ed ,191 1,800 1,825 3,000 Middle School Communications 240 High School 2,375,689 2,249,720 2,245,722 2,333,889 1,783,784 2,502,935 High School Language Arts 4,168 3,205 2,803 4,000 1,608 3,800 High School Social Studies 1,255 1,119 1,775 3,000 1,593 2,800 High School Math 4,872 4,637 1,455 4,000 2,785 4,000 High School Science 8,447 8,966 7,844 9,000 6,476 9,000 High School Instrumental Music 9,899 8,467 11,747 23,455 20,504 12,250 High School Vocal Music 2,069 3,046 1,725 2,100 2,071 2,050 High School Art 3,566 5,017 4,774 5,000 4,756 5,000 High School Physical Ed ,570 3,104 3,000 3,109 3,000 High School Health High School Foreign Language ,000 Drama 1,634 2,500 2,599 2,500 2,258 2,500 High School Computer Science 58,720 58,042 59,053 59,333 45,445 60,652 APC High School A+ Schools Credit Recovery 71,927 66,479 6,623 10,900 6,585 Summer School 99, ,483 86, ,205 6, ,535 Gifted Education 42,907 31,480 45,807 52,978 38,738 52,158 Special Ed and Related Services 1,689,706 1,878,428 1,839,812 1,946,115 1,562,433 2,060,703 Proportionate Share 3,756 3,838 4,839 Supplemental Instruction 494, , , , , ,821 Early Childhood Special Education 314, , , , , ,645 Agriculture 69,241 69,200 59,519 61,960 59,890 63,074 Business Education 60,857 57,450 57,143 61,433 54,444 86,248 Business Education 71,678 70,527 68,688 96,527 64,723 68,591 VoTech Enhancement Grant 24,986 32,995 17,308 19,861 Marketing 59,559 60,601 60,654 High School Student Activity 173, , , , , ,000 Middle School Student Activity 42,017 22,325 17,744 15,000 17,117 25,000 Elementary Student Activity 18,971 22,463 27,636 25,000 13,209 15,000 Tuition Bill Back 20,738 20,102 26,478 20,000 36,250 30,000 Area Voc. School Fees 39,900 39,900 41,800 45,500 53,200 55,000 Tuition 7,227 13,324 3,000 Tuition Sp Ed Private Agency 45,746 72,000 Attendance 44,668 57,363 56,183 51,008 42,469 52,130 22

27 FY 18 HISTORICAL EXPENSES FOR ALL FUNDS Fulton School District 58 ACCOUNT DESCRIPTION FY 14 ACTUAL FY 15 ACTUAL FY 16 ACTUAL FY 17 BUDGET FY 17 YTD 5/26/2017 FY 18 BUDGET REQUESTED Guidance 283, , , , , ,999 Counseling Services 362, , , , , ,672 Appraisal Services 24,718 34,651 38,505 43,387 41,993 54,494 Health Services 347, , , , , ,973 Special Services 155, , , , , ,031 Other Support Services VI Coop 18,407 Teacher Instructional Services 384, , , , , ,537 Curriculum Development 155, , , , , ,940 Staff Inservice 65,454 84,588 79,194 93,734 64,196 61,675 Professional Development 203, , , , , ,603 Media Services 229, , , , , ,818 AudioVisual ,638 1, ,675 ComputerAssisted Instruction 55,117 70,531 Other Support Services 162, , , , , ,581 Technology Plan 307, , , , , ,500 Election 9,511 6,204 7,370 10,000 15,858 16,000 Legal 7,552 11,310 16,104 25,000 15,455 25,000 Audit Reports 10,775 10,905 11,035 12,000 12,050 13,000 Board Expense 40,784 40,715 44,165 47,500 38,196 47,500 Office of Superintendent 345, , , , , ,796 Community Relations Services 65,148 70,916 74, ,496 91, ,992 Building Principals 587, , , , , ,034 Other Support Services 4,775 6,108 6,594 8,000 4,368 8,000 Care/Upkeep of Bldgs & Grounds 1,836,197 2,109,102 1,940,254 2,128,400 1,844,731 2,113,852 Contracted Transportation 56,500 6,483 Transportation 1,113, ,016 1,188,551 1,094, ,195 1,197,914 TransportationHandicapped 28,434 9,943 16,137 32,440 11,836 30,055 Transportation Early Intervention 19, Pymts Other Dist Transp Spec Ed 2,082 Transportation ECSE 34,636 35,297 28,755 38,120 47,498 34,360 Food Service 962, , ,042 1,008, ,333 1,044,761 Parents as Teachers Program 113, ,868 6,301 Early Childhood Program 140, , , ,398 Title 1 Preschool 109, , , , , ,899 Non Public Pupil Services 4,902 7,864 7,719 8,000 6,648 1,500 BAC PAC 90,034 87,538 85,074 93,876 80, ,682 Options Day Care 141, , , , , ,276 Summer Food 32,436 36,350 QSCB's Bond Account 504, ,365 Principal 800,000 4,875,000 1,000,000 1,400,000 1,400,000 1,550,000 Interest 386, , , , , ,366 Interest Bonded Indebtedness 113,331 96,910 96,910 96,910 Fees Cost of Issuance Bonds , GRAND TOTAL 20,720,050 25,187,012 21,487,438 22,852,260 18,869,104 24,061,917 23

28 Fulton School District 58 FY 18 HISTORICAL EXPENSES FOR OPERATING FUNDS ACCOUNT DESCRIPTION FY 14 ACTUAL FY 15 ACTUAL FY 16 ACTUAL FY 17 BUDGET FY 17 YTD 5/26/2017 FY 18 BUDGET REQUESTED Bartley Elementary 838, , , , , ,068 Bush Elementary 1,332,595 1,348,155 1,333,361 1,322,509 1,032,149 1,392,501 FEC Transition Kindergarten 67,630 62,327 53,641 67,134 McIntire Elementary 1,261,832 1,313,424 1,313,005 1,308, ,765 1,315,957 Middle School 1,494,103 1,596,791 1,758,709 1,908,782 1,431,600 2,064,791 Middle School Language Arts 3, ,936 3,000 2,803 3,000 Middle School Social Studies 1,543 1,650 1,546 3,000 2,490 3,000 Middle School Math 2,192 1,421 1, ,000 Middle School Science 65,712 2,445 2,141 3,000 2,328 3,000 Middle School Instrumental Music 2,024 1,880 1,858 2,000 1,666 3,000 Middle School Vocal Music 1,055 1,450 1,298 1,500 1,367 3,000 Middle School Art 1,220 1,060 1,289 1,200 1,121 3,000 Middle School Computer 1,288 1,597 1,048 1,600 1,587 1,600 Middle School Physical Ed ,191 1,800 1,825 3,000 Middle School Communications 240 High School 2,352,570 2,249,720 2,228,473 2,333,889 1,746,334 2,482,935 High School Language Arts 4,168 3,205 2,803 4,000 1,608 3,800 High School Social Studies 1,255 1,119 1,775 3,000 1,593 2,800 High School Math 4,872 4,637 1,455 4,000 2,785 4,000 High School Science 8,447 8,966 7,844 9,000 6,476 9,000 High School Instrumental Music 9,899 8,467 11,747 12,250 9,299 12,250 High School Vocal Music 2,069 3,046 1,725 2,100 2,071 2,050 High School Art 3,566 5,017 4,774 5,000 4,756 5,000 High School Physical Ed ,570 3,104 3,000 3,109 3,000 High School Health High School Foreign Language ,000 Drama 1,634 2,500 2,599 2,500 2,258 2,500 High School Computer Science 58,720 58,042 59,053 59,333 45,445 60,652 APC High School A+ Schools Credit Recovery 71,927 66,479 6,623 10,900 6,585 Summer School 99, ,483 86, ,205 6, ,535 Gifted Education 42,907 31,480 45,807 52,978 38,738 52,158 Special Ed and Related Services 1,683,856 1,874,228 1,837,912 1,946,115 1,562,433 2,060,703 Proportionate Share 3,756 3,838 4,839 Supplemental Instruction 494, , , , , ,821 Early Childhood Special Education 314, , , , , ,645 Agriculture 69,241 69,200 59,519 61,960 48,907 54,226 Business Education 60,857 57,450 57,143 61,433 54,444 72,179 Business Education 71,678 70,527 68,688 96,527 64,723 68,591 VoTech Enhancement Grant 815 8,436 4,601 Marketing 59,559 60,601 60,654 High School Student Activity 173, , , , , ,000 Middle School Student Activity 42,017 22,325 17,744 15,000 17,117 25,000 Elementary Student Activity 18,971 22,463 27,636 25,000 13,209 15,000 Tuition Bill Back 20,738 20,102 26,478 20,000 36,250 30,000 Area Voc. School Fees 39,900 39,900 41,800 45,500 53,200 55,000 Tuition 7,227 13,324 3,000 Tuition Sp Ed Private Agency 45,746 72,000 Attendance 44,668 57,363 56,183 51,008 42,469 52,130 Guidance 283, , , , , ,999 24

29 FY 18 HISTORICAL EXPENSES FOR OPERATING FUNDS Fulton School District 58 ACCOUNT DESCRIPTION FY 14 ACTUAL FY 15 ACTUAL FY 16 ACTUAL FY 17 BUDGET FY 17 YTD 5/26/2017 FY 18 BUDGET REQUESTED Counseling Services 362, , , , , ,672 Appraisal Services 24,718 34,651 38,505 43,387 41,993 54,494 Health Services 340, , , , , ,473 Special Services 155, , , , , ,031 Other Support Services VI Coop 18,407 Teacher Instructional Services 384, , , , , ,537 Curriculum Development 155, , , , , ,940 Staff Inservice 65,454 84,588 79,194 93,734 64,196 61,675 Professional Development 203, , , , , ,603 Media Services 229, , , , , ,818 AudioVisual ,638 1, ,675 ComputerAssisted Instruction 55,117 70,531 Other Support Services 162, , , , , ,581 Technology Plan 209, , , , , ,500 Election 9,511 6,204 7,370 10,000 15,858 16,000 Legal 7,552 11,310 16,104 25,000 15,455 25,000 Audit Reports 10,775 10,905 11,035 12,000 12,050 13,000 Board Expense 40,784 40,715 44,165 47,500 38,196 47,500 Office of Superintendent 345, , , , , ,796 Community Relations Services 65,148 70,916 74, ,496 91, ,992 Building Principals 564, , , , , ,534 Other Support Services 4,775 6,108 6,594 8,000 4,368 8,000 Care/Upkeep of Bldgs & Grounds 1,814,831 1,913,948 1,917,259 2,023,400 1,797,269 2,028,852 Contracted Transportation 56,500 6,483 Transportation 963, , ,051 1,059, ,617 1,097,914 TransportationHandicapped 28,434 9,943 16,137 32,440 11,836 30,055 Transportation Early Intervention 19, Pymts Other Dist Transp Spec Ed 2,082 Transportation ECSE 34,636 35,297 28,755 38,120 47,498 34,360 Food Service 936, , , , ,648 1,019,761 Parents as Teachers Program 113, ,868 6,301 Early Childhood Program 140, , , ,398 Title 1 Preschool 109, , , , , ,899 Non Public Pupil Services 4,902 7,864 7,719 8,000 6,648 1,500 BAC PAC 90,034 87,538 85,074 93,876 80, ,682 Options Day Care 141, , , , , ,276 Summer Food 32,436 36,350 GRAND TOTAL 18,638,311 19,186,100 19,687,193 20,709,418 16,770,864 21,733,424 25