School Board Members. Superintendent and Cabinet

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2 School Board Members Deborah Seelinger Chair Term Expires: Dec 2016 Gary Smith Vice Chair Term Expires: Dec 2018 Anne Becker Treasurer Term Expires: Dec 2018 Dan O Neil Clerk Term Expires: Dec 2016 Richard Hinds Director Term Expires: Dec 2016 Jean Marvin Director Term Expires: Dec 2018 Julie Workman Director Term Expires: Dec 2018 Superintendent and Cabinet Michael Muñoz Superintendent Brenda Lewis, Ph.D. Assistant Superintendent Brooke Bass Executive Director of Human Resources Karla Bollesen Executive Director of Student Support Services Amy Eich Executive Director of Community Education Jayne Gibson Executive Director of Curriculum and Instruction Heather Nessler Executive Director of Communications, Marketing, and Technology Scott Sherden Director of Facilities, Grounds, Safety, and Performance Management Larry Smith Executive Director of Finance 2

3 Table of Contents Superintendent s Introduction 4 Budget Foreword 5 Background 6 Student Information Expenditure Budget All Funds 8 School District Budgeting Process 9 Property Taxes 10 Fund Narratives General Fund Expenditures by Program General Fund Expenditures by Object 15 Five-Year Overview General Fund Revenue by Source 17 Cumulative General Fund Initiatives 18 Frequently Asked Questions All Funds & Departments Budget Details Guiding Change Document Year Operational Plan Year Operational Plan

4 Letter from the Superintendent May 2015 Dear Community Members: At Rochester Public Schools, our commitment is to provide an environment of academic excellence that inspires, challenges, and empowers all students with the knowledge and skills required to reach their full potential, to contribute to future generations, and to become involved members of a global community. The budget is our collective opportunity to advance this mission in the coming year. Over the past four years, we have made significant strides. RPS has been named to the annual AP Honor Roll. The number of students taking Advanced Placement courses has risen. RPS ranks 7th in the state with respect to ACT scores. We have expanded academic choices and programs for our students. Our dropout rates are declining and our graduation rates for students of color have risen. We are proud of these accomplishments. We also realize that there is more we must do to build on these positive trends and prepare all students for college and career success. Building on these trends will be challenging but together we can rise to the occasion. The educational landscape has changed over the past few years. Student enrollment has grown over the past four years. Increases in day-to-day operating costs have exceeded our operating budget growth, resulting in the use of expenditure reductions and a planned utilization of our fund balance to best meet the needs of our students. Increases in the state formula allowance for basic general education revenue have fallen short of inflationary cost increases. The Five-Year General Fund Forecast illustrates that without a source of new or additional revenue the District will need to make significant expenditure reductions in years to come. As a result of the gap between revenue and expenditure, the budget will use a combination of expenditure reductions and planned utilization of fund balance to generate the annual budget that best meets the needs of students within the level of available financial resources. The purpose of the budget is to inspire, challenge, and empower all students to reach their full potential and to support the maintenance of District facilities. On behalf of the students and staff of Rochester Public Schools, I thank you for your continued support of our goal to provide the best education for all students to ensure their success in a global economy. Sincerely, Michael Muñoz Superintendent 4

5 Budget Allocating Resources in Support of the District Strategic Plan The Mission of Independent School District No. 535, Rochester Public Schools, is to inspire, challenge, and empower all students with the knowledge and skills required to reach their full potential, to contribute to future generations, and to become involved members of a global community. The budget information included in this document is the result of countless hours of work by the School Board, administration, and staff of Rochester Public Schools. It represents the community s investment in public education and allocates resources in support of the District s mission. This document summarizes the programs that the School District is able to provide within the sources of funds available. For the past 19 years, the District has maintained an unappropriated General Fund reserve in an amount equivalent to or exceeding 6% of ongoing operations. Maintaining this reserve means the District has made the difficult decisions necessary, and has had the support of the community in generating the revenue necessary, to remain financially stable. The financial stability of the district has been aided by the use of long-range financial projections and periodic budget adjustments (both reductions and enhancements), coupled with the understanding of the School Board that the financial stability of the District is the basis for providing continuous and effective opportunities for students. The budget for includes planned utilization of approximately $5.3 million of accumulated unassigned fund balance in the General Fund, which will still leave an unassigned fund balance of approximately 6.22% of General Fund expenditures at the end of the fiscal year. This utilization of fund balance allows the District to maintain programs for students as it continues implementation of the Strategic Plan and prioritizes the allocation of resources in support of that plan. As the District looks forward to a source of additional revenue, budget reductions, or a combination of both will be necessary to maintain a 6% unappropriated General Fund reserve as required by School Board policy. The District currently has a Aa2 bond rating from Moody s investors Service and a AA bond rating from Standard & Poor s (S&P), the two largest rating agencies. This rating is given based on a detailed review of district finances and financial practices. Questions on the details of this budget can be directed to the Business Office at (507) It is our hope that the information in this document is helpful in providing insight into the investment this community is making in your public schools. Respectfully, Larry Smith, CPA Executive Director of Finance 5

6 Budget Public school education began in Rochester, Minnesota in 1856 when the first school was created to provide twelve weeks of education. Also, in the same year, the first school tax was levied by the county commissioners at a rate of 2.5 mills generating a sum of $2, which was to meet all costs. In 1858, the Rochester City Council became responsible for public education in the community. The council soon found that the school was badly in debt and many of the taxpayers were delinquent in their payment. Steps were taken to improve these conditions. In 1868, the school rooms were described as poorly ventilated, badly seated, and overcrowded. In addition to Rochester Public School there were over forty private schools in operation within the city. These conditions were not acceptable to city leaders such as: J.B. Clark, C.H. Chadbourn, William W. Mayo and Horace Cook who were instrumental in raising about $75,000 for the construction of a school with fourteen rooms in a community of less than five thousand people. This school, Central School, was composed of three different educational departments each with four grades; primary, grammar and high school. The value of the new school was illustrated in the comment from a local newspaper of the time. It is second to no school in the state, for which a generous and appreciative community will feel grateful. The first graduating class from Rochester Public School in 1871 had six graduates. Today, Independent School District #535 (Rochester Public Schools) has a general fund budget of more than $190 million for the school year. The District will begin the year with over $17 million in unassigned general fund balance carried over from the school year. District policy states that the general fund balance must be at least 6% of budgeted expenditures or at least $11.4 million. Rochester Public Schools received an unqualified opinion in the audit of its financial records, which was performed by CliftonLarsonAllen. Moody s Investors Service has assigned an Aa2 bond rating and Standard & Poor s has assigned an AA bond rating. These reviews and ratings confirm management s systems of financial accountability. Rochester is the 7th largest district by enrollment in the State of Minnesota with over 17,000 students. Rochester Public Schools serves a resident population of approximately 125,000 through 37 locations within 218 square miles of boundaries. There are 16 elementary schools, 4 middle schools, 3 high schools, 1 alternative learning center, and 13 other facilities. 17,200 17,000 16,800 16,600 16,400 16,200 16,000 5-Year Enrollment History 17,144 16,384 16,395 16,734 16,889 Rochester Public Schools is one of the top three largest employers in Rochester with more than 2,300 full-time equivalent positions. In addition, more than 5,000 volunteers provide an additional 29,000 hours of service per year. The licensed teaching staff in the District is very highly educated with 76% of teachers possessing an advanced degree. Rochester Public Schools serves every resident who enrolls regardless of their circumstances. Some of the challenges in a large and diverse district like Rochester include serving a minority student population of 35.3%, a special education population of 15.5%, an English Learner population of 11.6%, a free and reduced lunch population of 38.9%, and a student in transition (homeless) population of 2.0%. In addition, over 70 languages are spoken in Rochester. 6

7 Budget Total Students: 17,144 7th largest public school district in Minnesota Elementary Schools K-5: 8,349 (48.7%) Middle Schools 6-8: 3,499 (20.4%) High Schools 9-12: 5,021 (29.3%) Special Schools: 275 (1.6%) Special Education: 2, % of students qualify to receive special education services, compared to a Minnesota average of 14.9% Gifted and Talented: 1,219 17,500 17,450 17,400 17,350 17,300 17,250 17,200 17,150 17,100 17,050 17,000 16,950 5-Year Enrollment Projection 17,472 17,375 17,275 17,163 17, Rochester will receive $235,000 in state aid for the Gifted and Talented program The District has budgeted expenditures of $790,000 for the Gifted and Talented program Federal Title I Program Nine elementary schools (Bamber Valley, Elton Hills, Franklin, Gage, Jefferson, Longfellow, Pinewood, Riverside Central, and Sunset Terrace) receive federal Title I funding to improve the achievement of educationally disadvantaged students Over $1.1 million total of extra federal aid goes directly to these nine elementary schools Free or Reduced-Price School Meals English Learners (EL): 1, % of all students, compared to a Minnesota average of 6.9% There are 70 languages spoken by families living in the District Rochester receives $1.5 million in state aid to support English Learners, but spends $4.1 million on English Learner programs 38.9% of Rochester students qualify to receive free or reduced price school meals, compared to 38.3% of students statewide Sites receive over $9.4 million in additional state compensatory aid due to their percentage of free and reduced lunch students Student Ethnicity American Indian 0.5% Asian 11.6% Hispanic 9.1% White 64.7% Black 14.1% 7

8 Budget The original budget adopted by the School Board each spring is the official authorization for expenditures for the upcoming school year, which begins on July 1st each year. The budget is initially put together by the Superintendent and the administration. Study sessions are conducted with the School Board to understand the budget line items and staffing in detail. The School Board is required by MN State Statute to adopt a budget by July 1st each year Expenditure Budget All Funds Internal Service Funds Debt Service $29,701,421 $10,948, % 4.3% Building Construction $5,676, % Community Services $9,914, % OPEB Trust Fund $36, % Student Nutrition Services $8,526, % General Fund $190,481, % 8

9 Budget School District budgeting is a continuous four-step process The School District budget cycle is a continuous four-step process that is mandated by state law. Each step outlined below requires School Board approval and is open for public inspection and comment. Since the process spans multiple school and calendar years, the District can be in multiple phases of the process at any given time. 1. Property Tax Levy The budget process begins with submission of estimated property tax levy information to the Minnesota Department of Education (MDE) by the end of August. MDE sets the maximum amount each district may levy based on current legislation. The School Board certifies the levy before the end of the calendar year. 2. Original Budget The School Board must approve an original budget before the start of the school year on July 1st. This process includes completion of enrollment projections and a five-year financial forecast. The financial forecast includes assumptions for inflation, staffing costs, and projected revenues. 3. Budget Revisions Quarterly, the School Board approves budget adjustments to account primarily for unspent carry-over allocations from previous years, grant dollars the District may have received during the year, and any other major mid-year adjustments recommended by the administration. 4. Annual Financial Report and Audit The final step in the budgeting process is closing the books and preparing financial statements for the year. During this step the District undergoes an independent audit as required by law. The School Board typically reviews the audited financial report in November. 9

10 Budget School district property tax levies are limited by state law. The Minnesota Department of Education computes the levy limitation for each school district based on current legislation and formulas. The school district then certifies the levy to the county auditor, the county sends out tax statements to individual property owners, collects the taxes and makes payments to the school district. Property taxes are determined by the taxable market value of the property (determined by the county assessor), class rate percentages set in law for each category of property (such as residential homestead, residential non-homestead, apartments, etc.) and state-paid property tax aids and credits. These state-paid property tax aids and credits reduce the actual amount of tax paid by property owners. The two types of property tax levies are: Voter-approved levies these include building bond and operating levy referendum votes. Non-voter approved levies these levy limitations are calculated by the Minnesota Department of Education based on current legislation and formulas. The School Board can approve levy amounts up to but not exceeding the limits established by the state. Examples include the safe schools levy, alternative facilities levy, health and safety levy, etc. For , the voter-approved levies total $7.6 million before state aids and credits; levies based on non-voter approved decisions total $33.2 million before state aids and credits for a total levy of $40.8 million. The chart below shows school taxes payable for the District on an average home valued at $200,000 from calendar year 2008 to calendar year School Taxes Payable on $200,000 Home Value $1,000 $950 $900 $850 $800 $750 $700 $650 $600 $630 $613 $614 $626 $646 $636 $619 $660 $550 $

11 Budget General Fund budgeted amount: $190,481,167 (74.7%) The general fund is divided into three sections. They are: General Fund Unassigned budgeted amount: $174,001,963 This is the District s main operating budget. This area pays for the instructional programs, daily operations of schools and general functions of the District. General Fund Restricted budgeted amount: $14,394,204 Uses of funds for these areas are restricted and must be used for the purpose in the specific statute. In addition, Achievement & Integration and Health & Safety must have an approved plan in place prior to spending the funds. Restricted funds include: Achievement & Integration Area Learning Center Health & Safety Operating Capital Safe Schools Staff Development General Fund Committed/Assigned budgeted amount: $2,085,000 The District can commit or assign net resources for a specific purpose. The School Board committed fund balances for Memorials, Other Post-Employment Benefits (OPEB), Post- Secondary Enrollment Options (PSEO) Joint Ventures, RPSF Grants and Site Carry-Overs. The administration assigned fund balances for Refuse Equipment, Special Education 50% Rule, 3rd Party Billing and Vehicle Replacements. Food Service Fund (Student Nutrition Services) budgeted amount: $8,526,956 (3.3%) This fund is used to record financial activities of the District s food service program. Student nutrition services include activities for the purpose of preparation and service of milk, meals and snacks in connection with school and community service activities. Community Service Fund budgeted amount: $9,914,076 (3.9%) This fund is comprised of five components, each with its own fund balance. The five components are community service, community education, early childhood family education, school readiness and adult basic education. Building Construction Fund budgeted amount: $5,676,263 (2.2%) The building construction fund is divided into two components. They are: (Alternative Facilities Pay As You Go) budgeted amount: $3,427,023 The alternative facilities levy program requires a district develop and maintain a rolling 10-year plan listing all the major maintenance needs. Upon filing this plan with the Minnesota Department of Education, the District is then able to direct levy the funding of the plan. (Alternative Facilities Bonded Projects) budgeted amount: $2,249,240 Similar to the Pay As You Go option, upon filing the alternative facilities plan with the Minnesota Department of Education, the District is able to issue bonds to implement this plan. Debt Service Fund budgeted amount: $10,948,857 (4.3%) When the District sells bonds to finance voter-approved construction of new facilities or major renovation of existing facilities, the District also receives authority to levy a direct general tax upon the property of the District for the repayment of principal and interest of the bonds as due. Internal Service Funds budgeted amount: $29,701,421 (11.6%) Internal service funds are used to account for the financing of goods or services provided by one department to another within the school district. The District maintains four internal service funds to report activities related to: self-insured workers compensation, self-insured dental plan, self-insured health plan and inhouse printing services (Paper Tiger). OPEB Trust Fund budgeted amount: $36,000 (0.0%) This irrevocable trust fund is being funded to cover future retiree Other Post-Employment Benefits namely, health insurance benefits for retirees. 11

12 Budget General Fund Expenditures by Program Sites and Buildings $14,669, % District Support Services $6,062, % Administration $7,988, % General Fund Debt and Insurance $3,489, % Instructional and Pupil Support Services $32,930, % Student Instruction $125,339, % The majority of general fund expenditures are for student instruction and support services. The general fund is the District s main operating budget and is the fund over which our School Board has the most discretion. 12

13 Budget The general fund budget was developed to support the mission of the District to inspire, challenge, and empower all students with the knowledge and skills required to reach their full potential, to contribute to future generations, and to become involved members of a global community. Budgets are developed by program which designates the programmatic use for which financial activity is taking place. The programs encompass all aspects of school district operations, including instructional, administrative and support activities. Student Instruction $125,339,693 (65.8%) All costs associated with the teaching of students, the interaction between teachers and students in the classroom and cocurricular activities at the kindergarten, elementary and secondary levels. It also includes services for alternative education, vocational education, special education, bilingual and other compensatory instructional programs. Instructional and Pupil Support Services $32,930,712 (17.3%) This includes all costs associated with operating a school including student transportation, guidance, counseling, nursing services, library media, assistant principals, curriculum consultant and development and staff development activities. District Support Services $6,062,485 (3.2%) This includes expenses for services provided centrally by the District, such as human resources, business services, communication, purchasing, technology support and legal services. Sites and Buildings $14,669,926 (7.7%) This includes all costs for the acquisition, operation, maintenance, repair and remodeling of all facilities and grounds of the school district. It also includes salary and benefits of the District s groundskeepers, custodial staff, utilities and supervisors. Administration $7,988,382 (4.2%) This includes the costs for general district administration. General district administration includes the School Board, Superintendent, instructional administration for Assistant Superintendent and school administration including one principal. General Fund Debt and Insurance $3,489,969 (1.8%) This includes payments of interest and principal for current nonbonded obligations and insurance activities relating to property and liability (excluding transportation), surety, and fidelity bond insurance programs. 13

14 Budget Student Instruction $125,339, % Instructional and Pupil Support Services $32,930, % Sites and Buildings $14,669, % District Support Services $6,062, % Administration $7,988, % Insurance/Debt $3,489, % Middle and High School Instruction $37,745,014 Elementary Instruction $37,249,517 Special Education $37,019,423 English Learners $4,054,394 Cocurricular and Extra Curricular Activities $3,234,334 Federal Title Programs $2,784,332 Career and Technical Programs $2,454,532 Gifted and Talented Program $798,147 Student Transportation $11,896,996 Instructional Administration/Assistant Principals $3,819,198 Staff Development $3,670,777 Other Student Support $2,648,816 Guidance and Counseling Services $2,613,960 Instructional Technology $2,416,333 Media Services $2,000,649 Health Services $1,319,906 Curriculum Development $1,292,196 Social Work Services $1,251,881 Operations and Maintenance $9,363,061 Utilities $4,709,412 Health and Safety $597,453 Business Services $2,205,655 Technology Support & Repair $1,605,336 Human Resources & Payroll $1,203,458 Communications and Marketing $453,054 Research and Assessments $294,518 Registration and Records $290,311 Strategic Planning $10,153 Site Principals $6,558,591 Office of Assistant Superintendent $733,198 Office of Superintendent $498,689 School Board $197,904 General Fund Debt $3,059,811 Property and Other Insurance $430,158 Total General Fund Budget $190,481,167 14

15 Budget The categories of general fund expenditure are salaries, benefits, purchased services, supplies and materials, capital and other expenditures. As shown in the graph below, more than 80% of the general fund budget pays for people (salaries and benefits), and the majority of those people are teachers and instructional staff who work with students in the classroom. Salaries $113,069,659 (59.4%) Includes salaries for District administrators, principals, teachers, clerical employees, paraprofessionals, building chiefs, custodians, transportation and other staff. Benefits $44,272,060 (23.2%) Includes the District s contribution for employee retirement (FICA/Medicare, TRA and PERA), health, dental and life insurance premiums, and tax-shelter annuities for eligible employees Purchased Services $21,862,288 (11.5%) Includes utilities, legal services, contracted work and other services that must be purchased from outside sources. Of the $21.9 million, nearly two-thirds is spent between school bus services ($9.6 million) and utilities ($4.7 million.) Supplies and Materials $6,393,518 (3.4%) Includes general supplies such as copier paper, instructional supplies for classrooms, textbooks and workbooks, standardized tests and media resources. Capital Expenditures $1,593,356 (0.8%) Includes major building repairs and site improvements, technology equipment such as computers for classrooms, printers, copiers, and other classroom equipment. Other $3,290,286 (1.7%) Includes miscellaneous expenditures that are not categorized elsewhere such as membership dues for professional organizations, taxes, special assessments, permanent transfer to other funds and bond refunding payments General Fund Expenditures by Object Supplies and Materials $6,393, % Purchased Services $21,862, % Capital Expenditures $1,593, % Other $3,290, % Benefits $44,272, % Salaries $113,069, % 15

16 Budget The general fund is the District s main operating fund. The graph below shows that over 80 percent of the District s general fund resources are used for student instruction and instructional and pupil support services. In , the District refunded the Series 2004B debt issuance for $9,116,095, which is reflected in Other expenditures below. Also, in , the District entered into a lease purchase agreement with U.S. Bank, N.A. in the amount of $2,600,000 to finance the acquisition of the Facilities Services Center. Repayments of principal and interest for the lease purchase agreement will be recorded in Other expenditures through fiscal year Five-Year Overview $140,000,000 $120,000,000 Admin $100,000,000 District Support Services $80,000,000 Student Instruction $60,000,000 $40,000,000 Instructional and Pupil Support Services Maintenance $20,000,000 Other $ Revised Budget Q Original Budget Fiscal Year Admin. % of General Fund District Support Services % of General Fund Student Instruction % of General Fund Instructional and Pupil Support Services % of General Fund Maintenance % of General Fund Other % of General Fund Total $8,176, % $4,239, % $98,816, % $20,722, % $12,896, % $1,804, % $146,656, $8,425, % $3,636, % $105,778, % $22,951, % $15,570, % $11,133, % $167,495, $7,885, % $3,796, % $113,835, % $25,545, % $14,578, % $2,984, % $168,626, Revised Budget Q Original Budget $8,498, % $6,101, % $126,205, % $33,403, % $17,554, % $3,496, % $195,260,393 $7,988, % $6,062, % $125,339, % $32,930, % $14,669, % $3,489, % $190,481,167 16

17 Budget The District receives revenue on a per pupil basis from state aids and credits, property taxes, federal aids and other sources. State aids and property taxes make up more than 94% of total district revenues, while federal aids and other sources account for less than 6% of revenues, as shown in the graph below General Fund Revenue by Source Federal Aids $6,387, % Other Local $4,918, % Property Taxes $23,781, % State Aids & Credits $150,858, % State Aids and Credits $150,858,242 (81.2%) These include per pupil basic general education aid; special education regular and excess cost aid; Basic Skills aid, including compensatory education aid, English Learners aid and Literacy Incentive aid; operating capital state aid for equipment and facilities maintenance, and aid for gifted and talented education. The Minnesota Legislature determines the level of funding provided by the state. Property Taxes $23,781,619 (12.8%) These are local taxes the District collects from property owners. The Minnesota Legislature determines the maximum amount the District can levy each year. The District also has authority to seek additional property taxes (up to a maximum amount per pupil established by the Legislature) to support special programs or basic operations through a voter-approved levy referendum. Federal Aids $6,387,110 (3.4%) These include federal grants for Title programs such as Title I, which focuses on improving the achievement of educationally disadvantaged students, and aids to support special education services for students with special needs. Local Revenues $4,918,250 (2.6%) These revenues include miscellaneous School Board-approved fees for cocurricular activities, student parking, and admission to athletic and fine arts performances. It also includes interest income from the District s short-term investments, gifts to the District and permanent transfers from other funds. 17

18 Budget Budget Reduction/Enhancements Annually, the School Board and the Superintendent work together to enact budget adjustments which may result in either enhancements or reductions from the prior year. The chart below documents the net approved budget adjustments in terms of staffing and total dollars adjusted over the last several years. Since , the budget adjustments have been made at the District level by the Superintendent and Cabinet. The FTE enhancements and reductions do not include normal adjustments at the classroom level which are normally based on student enrollment counts and site budget decisions made by principals. For , the Superintendent and Cabinet reduced spending by over $238,000 through a variety of budget adjustments without negatively impacting classroom staffing levels. FTE Staffing Classroom Support Dollars Fiscal Year Net Budget Adjustments (36.800) ( ) ($9,962,508) Fiscal Year Net Budget Adjustments ,082, Fiscal Year Net Budget Adjustments ($294,189) Fiscal Year Net Budget Adjustments (10.250) ($974,000) Fiscal Year Net Budget Adjustments (5.000) ($1,791,621) Fiscal Year Net Budget Adjustments $298, Fiscal Year Net Budget Adjustments $457, Fiscal Year Net Budget Adjustments $451, Fiscal Year Net Budget Adjustments (44.460) (40.610) ($9,106,855) Fiscal Year Net Budget Adjustments (13.150) (24.140) ($4,500,000) Fiscal Year Net Budget Adjustments ($927,300) Fiscal Year Net Budget Adjustments $565, Fiscal Year Net Budget Adjustments ($63,466) Fiscal Year Net Budget Adjustments ($1,004,202) Fiscal Year Net Budget Adjustments (1.750) ($238,055) Frequently Asked Questions What is the District s average spending per student for instruction and how is it calculated? While there is no universally agreed upon definition of what should be included in instructional spending, a reasonable approach is to divide the total general fund (operating) budget by the enrollment in the District. $ 190,481, general fund budget Divided by projected (/) 17,163 enrollment $ 11,098 Equals average spending per student What is an ending fund balance? An ending fund balance is money remaining at the end of the school year. There are three main factors that impact the ending fund balance positively and negatively: 1) Schools and departments underspend their budgets. 2) Aid payments from the state may be less than anticipated based on economic conditions. 3) Budget assumptions may have changed. 18

19 Budget How many staff do you have? The District budgets on an FTE (full-time equivalent) basis because there are many situations where a full-time person is not required. Depending upon the classification of employee, FTEs are calculated differently, usually by group. For example, a 1.0 FTE Teacher is considered working full-time when contracted for 192 days per year at 7 hours 15 minutes per day. A 1.0 FTE Custodian is considered working full-time when contracted for 260 days per year at 8 hours per day. Within any given month, including regular contracted staff in the chart below plus time-sheet hourly staff, substitute teachers, and seasonal coaches, the District pays between 2,500 and 3,000 people. In the detailed fund and department budget information that follows this page, the District lists the number of full-time equivalents paid within each major Fund and program. Sometimes positions are split between multiple programs so portions of one position can be found spread across multiple sheets. The chart below sums up all these various FTE tables by major contract group. Group FY 2016 FY 2015 School Board Superintendent Cabinet Principals Administrators Teachers 1, , Paraprofessionals Community Education Student Nutrition Services Non-Schedule Off-Schedule Clerical Maintenance Total FTE s 2, ,

20 Rochester Public Schools General Fund Budget (Consolidated) Original Revised FY 2016 FY 2015 Beginning Fund Balance Nonspendable $0 $250,825 Restricted for Achievement & Integration $243,740 $0 Restricted for ALC $87,399 $0 Restricted for Health & Safety $91,866 $65,810 Restricted for Operating Capital $1,620,208 $660,274 Restricted for Safe Schools $68,248 $82,852 Restricted for Series 2013B Purchases $0 $377,582 Restricted for Staff Development $0 $588,464 Assigned for Memorials $0 $24,153 Assigned for OPEB $700,000 $4,941,809 Assigned for PSEO Joint Ventures $0 $70,413 Assigned for RPSF Grants $0 $7,561 Assigned for Site Carry-Overs $0 $971,529 Assigned for Construction in Process $0 $1,241,952 Assigned for Facilities Service Center $0 $541,528 Assigned for Refuse Equipment $246,158 $264,303 Assigned for Special Education 50% Rule $0 $12,698 Assigned for 3rd Party Billing $1,102,255 $1,667,626 Assigned for Vehicle Replacements $80,653 $24,064 Unassigned $17,175,553 $23,363,879 Beginning Fund Balance (Consolidated) $21,416,080 $35,157,322 Revenues Property Tax Levy $23,781,619 $19,949,691 Local Revenues $4,918,250 $7,008,896 State Aid $150,858,242 $147,480,713 Federal Aid $6,387,110 $7,079,851 Total Revenues $185,945,221 $181,519,151 Expenditures Salaries and Wages $113,069,659 $108,949,077 Employee Benefits $44,272,060 $47,286,309 Purchased Services $21,862,288 $22,721,770 Supplies and Materials $6,393,518 $7,463,690 Capital Expenditures $1,593,356 $5,423,013 Debt Service $3,059,811 $3,072,799 Other Expenditures $230,475 $343,735 Total Expenditures $190,481,167 $195,260,393 Ending Fund Balance Nonspendable $0 $0 Restricted for Achievement & Integration $258,796 $243,740 Restricted for ALC $65,794 $87,399 Restricted for Health & Safety $92,928 $91,866 Restricted for Operating Capital $1,635,173 $1,620,208 Restricted for Safe Schools $70,651 $68,248 Restricted for Series 2013B Purchases $0 $0 Restricted for Staff Development $0 $0 Assigned for Memorials $0 $0 Assigned for OPEB $1,400,000 $700,000 Assigned for PSEO Joint Ventures $0 $0 Assigned for RPSF Grants $0 $0 Assigned for Site Carry-Overs $0 $0 Assigned for Construction in Process $0 $0 Assigned for Facilities Service Center $0 $0 Assigned for Refuse Equipment $266,158 $246,158 Assigned for Special Education 50% Rule $0 $0 Assigned for 3rd Party Billing $1,102,255 $1,102,255 Assigned for Vehicle Replacements $137,242 $80,653 Unassigned $11,851,137 $17,175,553 Ending Fund Balance (Consolidated) $16,880,134 $21,416,080 20

21 Rochester Public Schools Unassigned Fund Budget Original Revised FY 2016 FY 2015 Beginning Fund Balance $17,175,553 $23,363,879 Revenues Property Tax Levy $19,751,752 $15,952,623 Local Revenues $2,853,250 $3,471,956 State Aid $140,442,024 $138,084,453 Federal Aid $6,387,110 $7,079,851 Total Revenues $169,434,136 $164,588,883 Expenditures Salaries and Wages $104,246,124 $100,730,176 Employee Benefits $41,113,989 $44,458,280 Purchased Services $19,927,186 $20,643,931 Supplies and Materials $4,790,142 $5,563,516 Capital Expenditures $646,394 $3,192,143 Debt Service $3,059,811 $3,072,799 Other Expenditures $218,317 $307,418 Total Expenditures $174,001,963 $177,968,263 Adjustments to Fund Balance ($756,589) $7,191,054 Ending Fund Balance $11,851,137 $17,175,553 21

22 Rochester Public Schools Restricted for Achievement & Integration Fund Budget Original Revised FY 2016 FY 2015 Beginning Fund Balance $243,740 $0 Revenues Property Tax Levy $772,771 $742,349 State Aid $1,816,636 $1,904,279 Total Revenues $2,589,407 $2,646,628 Expenditures Salaries and Wages $1,628,503 $1,561,764 Employee Benefits $704,309 $643,735 Purchased Services $236,281 $188,800 Supplies and Materials $5,258 $8,589 Capital Expenditures $0 $0 Total Expenditures $2,574,351 $2,402,888 Other: Budgeted deficit to the Unassigned Fund $0 $0 Ending Fund Balance $258,796 * $243,740 * An error was found in the Achievement & Integration revenue calculation for FY 2015 after the 3rd quarter budget revisions were published for the School Board. This revenue error was corrected on May 1, 2015, and is not reflected within this budget presentation. It is more likely that the ending fund balances for FY 2016 and FY 2015 will be $80,710 and $65,654, respectively. 22

23 Rochester Public Schools Restricted for ALC Fund Budget Original Revised FY 2016 FY 2015 Beginning Fund Balance $87,399 $0 Revenues State Aid $4,275,347 $3,013,574 Total Revenues $4,275,347 $3,013,574 Expenditures Salaries and Wages $3,166,391 $2,131,985 Employee Benefits $906,230 $570,152 Purchased Services $153,412 $159,420 Supplies and Materials $70,919 $59,578 Capital Expenditures $0 $4,982 Other Expenditures $0 $58 Total Expenditures $4,296,952 $2,926,175 Ending Fund Balance $65,794 $87,399 23

24 Rochester Public Schools Restricted for Health & Safety Fund Budget Original Revised FY 2016 FY 2015 Beginning Fund Balance $91,866 $65,810 Revenues Property Tax Levy $598,515 $803,577 Local Revenues $0 $0 Total Revenues $598,515 $803,577 Expenditures Salaries and Wages $133,116 $143,040 Employee Benefits $34,512 $37,904 Purchased Services $273,202 $258,849 Supplies and Materials $87,651 $66,621 Capital Expenditures $68,472 $270,607 Other Expenditures $500 $500 Total Expenditures $597,453 $777,521 Ending Fund Balance $92,928 $91,866 24

25 Rochester Public Schools Restricted for Operating Capital Fund Budget Original Revised FY 2016 FY 2015 Beginning Fund Balance $1,620,208 $660,274 Revenues Property Tax Levy $2,005,140 $1,815,550 State Aid $2,151,181 $2,332,031 Local Revenues $0 $1,382,300 Total Revenues $4,156,321 $5,529,881 Expenditures Salaries and Wages $1,565,343 $1,485,697 Employee Benefits $578,013 $591,127 Purchased Services $45,000 $136,631 Supplies and Materials $1,165,000 $1,230,572 Capital Expenditures $787,000 $1,124,920 Other Expenditures $1,000 $1,000 Total Expenditures $4,141,356 $4,569,947 Ending Fund Balance $1,635,173 $1,620,208 25

26 Rochester Public Schools Restricted for Safe Schools Fund Budget Original Revised FY 2016 FY 2015 Beginning Fund Balance $68,248 $82,852 Revenues Property Tax Levy $653,441 $635,592 Total Revenues $653,441 $635,592 Expenditures Salaries and Wages $208,356 $247,050 Employee Benefits $110,093 $121,934 Purchased Services $332,489 $278,780 Supplies and Materials $100 $2,432 Total Expenditures $651,038 $650,196 Ending Fund Balance $70,651 $68,248 26

27 Rochester Public Schools Restricted for Series 2013B Purchases Fund Budget Original Revised FY 2016 FY 2015 Beginning Fund Balance $0 $377,582 Revenues Local Revenues $0 $100 Total Revenues $0 $100 Expenditures Salaries and Wages $0 $0 Employee Benefits $0 $0 Purchased Services $0 $43,790 Supplies and Materials $0 $39,511 Capital Expenditures $0 $294,381 Total Expenditures $0 $377,682 Ending Fund Balance $0 $0 27

28 Rochester Public Schools Restricted for Staff Development Fund Budget Original Revised FY 2016 FY 2015 Beginning Fund Balance $0 $588,464 Revenues State Aid $2,133,054 $2,106,376 Total Revenues $2,133,054 $2,106,376 Expenditures Salaries and Wages $930,052 $1,511,860 Employee Benefits $293,788 $367,925 Purchased Services $820,852 $674,084 Supplies and Materials $77,704 $130,242 Other Expenditures $10,658 $10,729 Total Expenditures $2,133,054 $2,694,840 Ending Fund Balance $0 $0 28

29 Rochester Public Schools Assigned for Memorials Fund Budget Original Revised FY 2016 FY 2015 Beginning Fund Balance $0 $24,153 Revenues Local Revenues $0 $0 Total Revenues $0 $0 Expenditures Supplies and Materials $0 $123 Other Expenditures $0 $24,030 Total Expenditures $0 $24,153 Ending Fund Balance $0 $0 29

30 Rochester Public Schools Assigned for PSEO Joint Ventures Fund Budget Original Revised FY 2016 FY 2015 Beginning Fund Balance $0 $70,413 Revenues State Aid $40,000 $40,000 Total Revenues $40,000 $40,000 Expenditures Purchased Services $30,000 $79,367 Supplies and Materials $10,000 $31,046 Total Expenditures $40,000 $110,413 Ending Fund Balance $0 $0 30

31 Rochester Public Schools Assigned for RPSF Grants Fund Budget Original Revised FY 2016 FY 2015 Beginning Fund Balance $0 $7,561 Revenues Local Revenues $0 $24,540 Total Revenues $0 $24,540 Expenditures Purchased Services $0 $2,159 Supplies and Materials $0 $10,330 Capital Expenditures $0 $19,612 Total Expenditures $0 $32,101 Ending Fund Balance $0 $0 31

32 Rochester Public Schools Assigned for Refuse Equipment Fund Budget Original Revised FY 2016 FY 2015 Beginning Fund Balance $246,158 $264,303 Revenues Local Revenues $65,000 $65,000 Total Revenues $65,000 $65,000 Expenditures Purchased Services $35,000 $40,000 Capital Expenditures $10,000 $43,145 Total Expenditures $45,000 $83,145 Ending Fund Balance $266,158 $246,158 32

33 Rochester Public Schools Assigned for Special Education 50% Rule Fund Budget Original Revised FY 2016 FY 2015 Beginning Fund Balance $0 $12,698 Revenues Local Revenues $0 $0 Total Revenues $0 $0 Expenditures Purchased Services $0 $1,737 Supplies and Materials $0 $10,961 Total Expenditures $0 $12,698 Ending Fund Balance $0 $0 33

34 Rochester Public Schools Assigned for 3rd Party Billing Fund Budget Original Revised FY 2016 FY 2015 Beginning Fund Balance $1,102,255 $1,667,626 Revenues Local Revenues $2,000,000 $2,065,000 Total Revenues $2,000,000 $2,065,000 Expenditures Salaries and Wages $1,191,774 $1,137,505 Employee Benefits $531,126 $495,252 Purchased Services $8,866 $214,222 Supplies and Materials $186,744 $310,169 Capital Expenditures $81,490 $473,223 Other Expenditures $0 $0 Total Expenditures $2,000,000 $2,630,371 Ending Fund Balance $1,102,255 $1,102,255 34

35 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: General Fund - ALL Codes (Date: 4/2015) 11:28 AM OBJ OBJ Original Budget Q3 Rev Budget Original Budget Actual R Revenue 001 Property Tax Levy 23,781,619 19,949,691 19,974,067 20,815, Revenue from Municipalities fo 25,000 25,000 10,000 25, County Apportionment 300, , , , Miscellaneous Tax Revenues pai 134, , , , Property Tax Shift Recognition ,287, Tuition and Reimbursements fro 43,000 43,000 55,000 40, Tuition from Out-Of-State Scho 2,000 2,000 2,000 1, Tuition from Patrons 15,000 23,000 8,000 13, In Service Tuition 13,000 18,014 8,000 22, Fees from Patrons 699, , , , Admissions and Student Activit 315, , , , Medical Assistance Revenue Rec 2,000,000 2,065,000 1,200,000 1,918, Interest Earnings 38,000 40,100 65,000 81, Rent 55,000 55,000 53,000 94, Gifts and Bequests 60, , , , Miscellaneous Revenue from Loc 628, , , , Local Revenues 28,109,602 25,504,254 23,795,882 16,112, Endowment Fund Apportionment 478, , , , General Education Aid 123,431, ,210, ,068, ,449, Literacy Incentive Aid 1,132, ,464 1,122,077 1,074, Shared Time Aid 89,551 89,551 75,330 33, Abatement Aid 0 9, , Disparity Reduction Aid Agricultural Market Value Cred 0 13, , State Aid Adjustments for Prop ,287, State Revenues 125,131, ,735, ,738, ,326, State Aids Received from Minne 2,505,234 3,557,612 3,112,560 2,967, State Aid for Special Educatio 23,216,529 21,081,190 20,163,615 18,011, Other Revenue from Minnesota D 4, ,238 35, , State Aids Received from Minne 25,726,263 24,745,040 23,311,422 21,146, Federal Aids Received through 6,387,110 7,069,466 6,120,433 6,966, Federal Aid Received through o 0 10, , Federal Aids Received through 6,387,110 7,079,852 6,120,433 6,976, Sale of Materials (Net of Tax) Sale of Real Property 0 1,382, Sale of Equipment 25,000 25,000 25,000 34, Insurance Recovery 0 46, , Health and Safety Other Revenu , Permanent Transfers from other 500, , Local Sales, Insurance Recover 525,000 1,454,330 25, , Printer/Copier Revenues 65, , Miscellaneous 65, ,773 35

36 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: General Fund - ALL Codes (Date: 4/2015) 11:28 AM OBJ OBJ Original Budget Q3 Rev Budget Original Budget Actual R Revenue --- Revenue 185,945, ,519, ,991, ,210,136 E Expense 110 Administration/Supervision 1,380,960 1,565,830 1,307,580 1,448, School Board 50,400 50,400 50,400 50, Off Schedule 3,372,986 3,113,815 3,084,647 3,215, Administrators 276, , , , Principals 3,265,700 3,215,764 3,068,824 2,568, Principals-Assistant & Assoc 2,941,581 2,541,492 2,674,097 1,459, Librarians 783, , , , Licensed Classroom Teacher 61,078,050 59,064,728 59,186,536 58,557, Non-Licensed Classroom Personn 3,611,817 3,510,141 3,530,982 3,479, Licensed Instructional Support 4,772,389 4,295,334 4,222,937 2,267, Non-Licensed Instructional Sup 24,676 73,957 54,747 30, Substitute Teacher Salaries 1,589,826 1,619,862 1,748,772 1,539, Substitute Non-Licensed Classr 18,133 72,470 73,000 62, Hourly Teacher Salary 662, , ,000 1,021, Physical Therapist 211, , , , Occupational Therapist 442, , , , Educational Speech/Language Pa 2,293,444 2,158,776 2,156,562 2,123, Audiologist 103,735 79,490 71,764 76, School Nurse 671, , , , Licensed Nursing Services 711, , , , School Social Worker 1,481,370 1,376,531 1,315,693 1,207, School Psychologist 1,030, , , , Qualified Mental Health Profes 51,857 99, , Mental Health Practitioner 564, , , , Certified Paraprofessional and 6,569,588 6,019,999 5,877,495 5,333, Certified One-to-One Paraprofe 350, , , , Interpreter for the Deaf 129, , , , School Counselor 1,760,521 1,683,896 1,676,739 1,589, Non-Instructional Support 1,342,412 1,262,455 1,235, , Clerical 3,361,033 3,399,050 3,092,162 3,154, Therapeutic Recreational Servi 331, , , , Cultural Liaison 556, , ,799 31, Coaching 1,499,710 1,490,395 1,459,846 1,113, Building Leadership 172, , , , Maintenance Staff 4,226,621 3,913,285 3,837,962 3,345, Tutoring 66, ,840 65,000 78, Summer School Teachers 559, , , , Other Salary Payments (License 350, , , , Other Salary Payments (Non-Lic 99, ,605 67, , Maintenance Overtime 268, , , , Sabatical Leave , Work Experience Students 45,675 45,000 45,000 35, Interdepartmental Employee Sal -94, , , , REA President Leave 82,826 80,414 93,099 92, Salaries and Wages 113,069, ,949, ,699, ,631, FICA 6,918,164 6,602,875 6,516,662 6,156, Medicare 1,609,043 1,519,849 1,522,009 1,441, PERA 1,876,538 1,770,791 1,678,218 1,549,612 36

37 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: General Fund - ALL Codes (Date: 4/2015) 11:28 AM OBJ OBJ Original Budget Q3 Rev Budget Original Budget Actual E Expense 218 TRA 6,603,428 6,322,908 6,287,309 5,545, Health Insurance 21,444,028 20,488,427 18,346,896 17,253, Life Insurance 103, ,931 89,200 96, Dental Insurance 1,511,669 1,443,878 1,185,556 1,254, Long-Term Disability Insurance 123, , , , Active Employee 403B 677, , , , Active Employee HRA 859, , , , Severance 403B 237, , , , Severance HRA 758, , , , Workers Compensation 847, , , , Unemployment Compensation 154, , ,000 89, OPEB Up to or equal to the ARC 0 2,439, OPEB In excess of the ARC 0 2,502, OPEB Pay-as-you-go 602, , ,000 1,424, Interdeptment Employee Benefit -59,883-75,851-75,851-64, Other Employee Benefits 4,800 4,800 6,200 1, Employee Benefits 44,272,060 47,286,317 39,262,151 37,549, Contracts less than/equal $25K 150, , , , Contracts over $25K 0 29, , Consulting Fees/Fees for Servi 3,234,576 4,392,806 3,805,808 4,456, Special Education Litigation C 80,000 78,610 79,610 22, Legal Services 168, , Credit Card Processing Fees 17,722 14,352 4,652 16, Electricians 67,295 78,772 66,300 63, Express Temporary Service 138, ,830 40,800 43, Communication Services 441, , , , Data Lines 324, , , , Postage and Parcel Services 55,249 96,698 74,865 76, Utility Services-Electric 2,402,000 2,410,000 2,569,000 2,292, Utility Services-Water & Sewer 258, , , , Utility Services-Refuse 132, , , , Utility Services-Natural Gas 1,082,000 1,007, , Monitoring Service 34,000 35,000 41,600 29, Insurance 429, , , , Repairs and Maintenance Servic 98, ,090 78, , Vehicle Repairs 66,252 73,302 63,302 62, Copy Click Exp , Foreign Language Interpreter S 0 2, Transportation Contracts 10,013,942 9,580,503 8,491, , Transportation Contracts Priv ,662, Private Contracts , Snow Removal 44,589 6,874 44,346 2, Parent Contracts , Interdepartmental Transportati Travel, Conventions and Confer 1,118, , , , Out-Of-State Travel, Federal R 1,874 34,811 1,846 50, Entry Fees/Student Travel Allo 37,523 85,991 35,446 48, Operating Leases or Rentals 183, , , , Printing-External 41,273 45,969 38,250 19, Laundry/Dry Cleaning 0 6, , Athletic Casual Workers , Athletic Officials 192, , , , Payments for Educational Purpo 297, , , ,789 37

38 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: General Fund - ALL Codes (Date: 4/2015) 11:28 AM OBJ OBJ Original Budget Q3 Rev Budget Original Budget Actual E Expense 392 Payments for Educational Purpo 60,901 60,000 60,000 23, Special Education and Transiti 261, , , , Payments for Educational Purpo 524, , , , Interdepartmental Services -95,703-80,067-80, , Purchased Services 21,862,288 22,721,784 20,480,332 19,959, Supplies & Materials-Non Instr 979,769 1,555,520 2,195, , Micro Filming Printing-Paper Tiger 118, , ,307 94, NonInstr Software Licensing 767, , , , Printing-Building Copiers 38, ,143 44, , Custodial Supplies 572, , , , Filters 53,737 55,616 52,471 43, Repair - Equip/Vehicles 6,274 25,581 6,181 20, Uniforms 331,540 40,683 29,473 31, Grounds Managment 50,356 56,760 39,760 28, Repair Supplies 200, , , , Printing-Building Copiers SpEd 3,491 4,040 4,040 6, Supplies & Materials-Instruct 1,784,043 1,233,737 1,536,349 1,088, Supplies & Materials-Individua 214, , , , Assistive Tech for Teachers 0 3, , SpEd Testing 0 37, , Natural Gas For Building ,164, Gas/Oil 136, , , , Fuel Oil For Building 23,000 50,000 75,000 61, Material for Resale Textbooks/Instr. Software 603, , , , Standardized Tests 56, ,074 56, , Consumables 217, , ,906 13, Media Resources 199, , , , Food 36, ,096 24,384 88, Supplies and Materials 6,393,518 7,463,702 7,281,224 6,773, Site or Grounds Acquisition 13,500 52,003 13, Land Improvements 72, , , , Building Construction 231,765 1,685, ,000 1,190, Building Leased 182, , , , Equipment Purchased 522,076 1,135, ,442 1,113, Capital Leases 0 1,428, Interdept Construct -75, ,000-15, Pupil Transportation Vehicles 0 132, , Vehicles Purchased 0 25, , Technology Equipment 266,454 1,559, ,291 1,479, Technology Equipment SpEd 5, ,769 5,358 58, TV Equipment 8,500 7,377 8,500 8, Principal on Capital Lease 355, , , Interest on Capital Lease 10,737 7, Lease Transactions/Installment 0-1,428, Capital Expenditures 1,593,356 5,423,007 1,802,377 4,567, Loans Redemption 2,312,026 2,291,264 2,291,264 1,877, Loan Interest 747, , , ,053 38

39 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: General Fund - ALL Codes (Date: 4/2015) 11:28 AM OBJ OBJ Original Budget Q3 Rev Budget Original Budget Actual E Expense 7-- Debt Service 3,059,811 3,072,799 3,072,799 2,595, Dues, Membership, Licenses 241, , , , Refunds 1, , Federal & Nonpublic Indirect C -29,588-10,853-2, , Taxes 10,000 28,337 28, , Scholarships 7,105 48,001 7,000 10, Miscellaneous Expenditures 0 19, Other Expenditures 230, , , , Permanent Transfer , Other Financing Uses , Expense 190,481, ,260, ,868, ,323,478 Grand Revenue Totals 185,945, ,519, ,991, ,210,136 Grand Expense Totals 190,481, ,260, ,868, ,323,478 Grand Totals 4,535,946 13,741,271 4,877,192 5,113,342 Loss Loss Loss Loss Number of Accounts: ************************ End of report ************************ 39

40 Fund 01 School Board Activities related to the board of education, its members, and professional and support staff reporting directly to the board. Budget Highlights: Salaries remain $7,200 per School Board member per year. School Board members are eligible to receive a 5% retirement contribution to PERA and are covered by Social Security, Medicare, and Workers Compensation. No other benefits are available to School Board members. The School Board is required to publish legal notices and meeting minutes in the official newspaper of the School District (Post-Bulletin). An annual budget of over $10,000 is provided to cover this expense. Other expenditures coded to the School Board include training consultations, charges from attorneys for legal counsel services, travel to conferences and memberships in: Rochester Area Chamber of Commerce, National School Board Association, Minnesota School Boards Association, and Southeast Service Cooperative. Budgeted Full-Time Equivalents (excludes variable time-sheet hours) allocated to this Program: Group Job Title FY 2016 FY 2015 School Board School Board Member

41 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: Board of Education (Date: 4/2015) 11:44 AM Obj Object Original Budget Q3 Rev Budget Original Budget FY Activity 112 School Board 50,400 50,400 50,400 50, Off Schedule 3,300 3,300 3,300 2, Salaries and Wages 53,700 53,700 53,700 52, FICA 3,327 3,330 3,330 3, Medicare 776 1,210 1, PERA Workers Compensation Employee Benefits 5,091 5,722 5,902 5, Consulting Fees/Fees for Servi 10,759 10,689 4,689 4, Legal Services 40,000 38, Travel, Conventions and Confer 39,656 36,620 39,070 20, Operating Leases or Rentals Printing-External 10,636 12,672 12,672 6, Purchased Services 101,051 97,981 56,431 31, Supplies & Materials-Non Instr 5,409 4,852 5,329 1, NonInstr Software Licensing Food 2,653 5,670 5,670 4, Supplies and Materials 8,062 10,822 10,999 6, Dues, Membership, Licenses 30,000 29,127 26,500 26, Other Expenditures 30,000 29,127 26,500 26, Expense 197, , , ,417 ================ ================ ================ ================ Number of Accounts: 15 ************************ End of report ************************ 41

42 Fund 01 Superintendent Activities performed by the superintendent and immediate staff in the general management of affairs of the chief executive officer. Budget Highlights: The Superintendent is contracted for July 1, 2014, through June 30, The value budgeted under Administration/Supervision is the Superintendent s base salary. The value budgeted under Other Salary Payments is an amount to cover optional performance pay based on the School Board s discretion as well as pay for unused vacation and sick leave as per the current contract. Budgeted Full-Time Equivalents (excludes variable time-sheet hours) allocated to this Program: Group Job Title FY 2016 FY 2015 Superintendent Superintendent Off-Schedule Assistant to Superintendent Off-Schedule Superintendent s Secretary

43 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: Office of the Superintendent (Date: 4/2015) 11:44 AM Obj Object Original Budget Q3 Rev Budget Original Budget FY Activity 110 Administration/Supervision 204, , , , Off Schedule 126, , , , Other Salary Payments (License 39,031 29,231 29, Salaries and Wages 369, , , , FICA 17,389 14,872 14,235 13, Medicare 5,289 5,136 5,011 4, PERA 9,511 9,393 8,414 8, TRA 18,227 15,750 15,750 12, Health Insurance 32,646 32,646 33,162 29, Life Insurance Dental Insurance 1,932 1,887 1,848 1, Long-Term Disability Insurance Active Employee 403B 2,500 2,000 2,500 2, Workers Compensation 2,510 2,694 2,625 2, OPEB Up to or equal to the ARC 0 8, OPEB In excess of the ARC 0 8, OPEB Pay-as-you-go , Other Employee Benefits 4,800 4,800 4, Employee Benefits 96, ,048 89,907 80, Consulting Fees/Fees for Servi Legal Services 10,000 10, Communication Services 1,100 1,020 1, Travel, Conventions and Confer 11,000 8,838 11,338 7, Operating Leases or Rentals Printing-External Purchased Services 22,100 19,978 12,358 8, Supplies & Materials-Non Instr 3,798 3,637 3,757 2, NonInstr Software Licensing Printing-Building Copiers , Food 1, Supplies and Materials 5,598 4,147 4,267 4, Technology Equipment 2,500 2, Capital Expenditures 2,500 2, Dues, Membership, Licenses 2,200 2,487 2,487 1, Other Expenditures 2,200 2,487 2,487 1, Expense 498, , , ,442 ================ ================ ================ ================ Number of Accounts: 29 ************************ End of report ************************ 43

44 Fund 01 Assistant Superintendent Activities of administrators, and their offices, responsible for a group of schools or an instructional area. Budget Highlights: The Principals on Special Assignment as well as the Assistant Principal on Special Assignment serves to support all of our school sites. This support consists of emergency/crisis response, working through family and community concerns, and performance management. The Assistant Superintendent s Secretary position has been eliminated. The Assistant Principal on Special Assignment position has also been eliminated. As a replacement a Principal on Special Assignment position has been added. This position will focus on professional development and building capacity within our district in the area of cultural responsiveness. This position also will oversee the implementation of the strategies and requirements as prescribed by the Office of Civil Rights (OCR). While the Assistant Superintendent s Office has 3 FTE of Principal on Special Assignment, FTE of one will be paid from Federal Title II funding and 0.3 FTE of another will be paid from Federal Title III funding. These other FTE portions are carried as such then on the Federal Title Programs FTE page. New in , the Office of the Assistant Superintendent will be overseeing the English Language (EL) department as well as the Student and Family Engagement program. Separate sheets exist for the staff in these programs. The Office of the Assistant Superintendent also processes exceptions to attendance, oversees the district-wide option process, as well as fielding family and community concerns. Budgeted Full-Time Equivalents (excludes variable time-sheet hours) allocated to this Program: Group Job Title FY 2016 FY 2015 Cabinet Assistant Superintendent Principals Principal on Special Assignment Principals Assistant Principal on Special Assignment Off-Schedule Office Manager for Assistant Superintendent Clerical Assistant Superintendent s Secretary

45 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: Office of the Assistant Superintendent (Date: 4/2015) 11:45 AM Obj Object Original Budget Q3 Rev Budget Original Budget FY Activity 110 Administration/Supervision 151, , , , Off Schedule 51, ,197 51,361 45, Principals 275, , , , Principals-Assistant & Assoc 0 45,868 40, Clerical 0 26,615 25,878 11, Other Salary Payments (License 6, Other Salary Payments (Non-Lic 6, Salaries and Wages 489, , , , FICA 28,059 32,805 29,319 24, Medicare 7,030 8,053 7,123 5, PERA 4,284 9,361 5,599 4, TRA 32,419 32,816 31,478 26, Health Insurance 64,612 74,157 63,465 45, Life Insurance 1,027 1,326 1,180 1, Dental Insurance 4,039 4,562 5,335 3, Long-Term Disability Insurance 1,323 1,744 1,520 1, Active Employee 403B 3,719 4,415 3,240 2, Active Employee HRA 4,545 5,626 4,500 6, Workers Compensation 3,670 4,220 3,727 3, OPEB Up to or equal to the ARC 0 12, OPEB In excess of the ARC 0 12, OPEB Pay-as-you-go , Employee Benefits 154, , , , Consulting Fees/Fees for Servi 1,205 1,187 1, Legal Services 50,000 22, Communication Services 2,453 2,417 2,417 2, Postage and Parcel Services Transportation Contracts 0 4, Travel, Conventions and Confer 9,216 9,080 9,080 1, Operating Leases or Rentals 0 1, Printing-External 7,052 2, , Interdepartmental Services , Purchased Services 70,326 42,525 12,684 8, Supplies & Materials-Non Instr 13,043 12,410 16,791 3, Printing-Paper Tiger 1,185 1,167 1, NonInstr Software Licensing Printing-Building Copiers 1, , Food Supplies and Materials 15,756 14,097 18,478 6, Building Construction 0 4, Equipment Purchased 0 4, Technology Equipment 2,071 2,590 2,040 4, Capital Expenditures 2,071 11,934 2,040 4, Dues, Membership, Licenses ,710 9, Miscellaneous Expenditures 0 19, Other Expenditures ,076 10,710 9,829 45

46 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: Office of the Assistant Superintendent (Date: 4/2015) 11:45 AM Obj Object Original Budget Q3 Rev Budget Original Budget FY Activity --- Expense 733, , , ,123 ================ ================ ================ ================ Number of Accounts: 53 ************************ End of report ************************ 46

47 Fund 01 School Administration Consists of activities relating to the administration of local schools, including the cost of one licensed principal, or a pro-rated amount if the principal is shared between sites and his/her immediate office and activities associated with general instructional support including the activities of assistant principals and other intermediate professional and administrative staff. Budget Highlights: This program highlights the administration and support that is associated with the school sites. Rochester ALC currently has two senior high principals (one is categorized as night school principal). For the school year, RALC will have one senior high principal and one associate senior high principal. One of the senior high associate principal positions has been eliminated and replaced with a senior high assistant principal (due to reduction of an APOSA position at the district level). For the school year one elementary associate principal was paid 0.7 FTE from the general fund and 0.3 FTE from Federal Title I. For the school year this associate principal position will be paid 1.0 FTE from the general fund. There was an addition of one associate principal at the elementary level. This position replaced the behavior support position. This decision was made by the building to best align with the needs of the students and staff. Budgeted Full-Time Equivalents (excludes variable time-sheet hours) allocated to this Program: Group Job Title FY 2016 FY 2015 Principals Elementary Principal Principals Elementary Assistant Principal Principals Elementary Associate Principal Principals Middle School Principal Principals Middle School Assistant Principal Principals Middle School Associate Principal Principals Senior High Principal Principals Senior High Assistant Principal Principals Senior High Associate Principal Clerical Budget Secretary Clerical Receptionist/Secretary Clerical Secretary/Elementary Office Manager Clerical Secretary/Secondary Office Manager

48 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: School Administration (Date: 4/2015) 11:46 AM Obj Object Original Budget Q3 Rev Budget Original Budget FY Activity 114 Off Schedule , Administrators , Principals 2,543,866 2,628,153 2,599,714 2,325, Principals-Assistant & Assoc 2,752,603 2,486,450 2,449,869 1,459, Licensed Classroom Teacher , Non-Licensed Classroom Personn 5, , Non-Licensed Instructional Sup 5,043 4, Substitute Teacher Salaries Clerical 2,013,996 2,020,826 1,822,058 1,835, Building Leadership 172, , , , Summer School Teachers , Other Salary Payments (License 0 7, , Salaries and Wages 7,493,681 7,324,965 7,046,449 6,643, FICA 456, , , , Medicare 106, , ,134 94, PERA 151, , , , TRA 410, , , , Health Insurance 1,238,440 1,181,795 1,055,739 1,000, Life Insurance 12,330 13,300 10,117 10, Dental Insurance 99,984 94,680 81,427 85, Long-Term Disability Insurance 16,963 18,012 13,935 14, Active Employee 403B 129, ,496 97,229 99, Active Employee HRA 69,859 72,750 58,500 56, Workers Compensation 56,168 54,943 52,844 50, OPEB Up to or equal to the ARC 0 255, OPEB In excess of the ARC 0 261, OPEB Pay-as-you-go , Employee Benefits 2,748,772 3,164,479 2,417,910 2,369, Consulting Fees/Fees for Servi 0 7, , Postage and Parcel Services 0 1,000 1,000 1, Travel, Conventions and Confer 19,822 19,529 19,529 9, Purchased Services 19,822 28,334 20,529 12, Supplies & Materials-Non Instr 558 3,747 1,550 1, NonInstr Software Licensing Printing-Building Copiers Supplies and Materials 558 3,747 1,550 3, Technology Equipment 0 27, , Capital Expenditures 0 27, , Expense 10,262,833 10,549,111 9,486,438 9,062,014 ================ ================ ================ ================ Number of Accounts:

49 Fund 01 Communications, Marketing & RITS Activities related to writing, editing, and other preparations necessary to disseminate educational and administrative information to the public through various news media or personal contact. Budget Highlights: The Department of Marketing and Communications is responsible for the following items: District Communication to staff, families, community ( , Skylert, district newsletter, etc.) Social Media Managers (Facebook, Twitter, YouTube, Instagram, LinkedIn) District Website Media Relations (pitching stories, responding to interview requests, accompanying during interviews) Brand Managers (creating and training brand guidelines) Advertising Public Relations (event planning, press releases, invitations, logo deployment) Marketing (brochures, one-sheets, booklets, banners, trade show materials) Paperless Flyers (Peachjar) Marketing (broadcast, cable, radio, print, online, videos) Graphic Design RITS: Videos (PR, instructional); editing Duplications Channel 193 School Board Meeting Documentation Vbrick The Webmaster position has been eliminated. A Communications Specialist/Digital Media has been added. The Food Service Fund will assume the costs of 0.2 FTE of the Communications Graphic Design Specialist starting in Budgeted Full-Time Equivalents (excludes variable time-sheet hours) allocated to this Program: Group Job Title FY 2016 FY 2015 Cabinet Executive Director of Marketing, Communications & Technology Paraprofessionals Sec Para TV Studio Off-Schedule Communications Graphic Design Specialist Off-Schedule Communications Specialist/Digital Media Off-Schedule Office Manager for HR & Communications Off-Schedule TV Studio Coordinator Off-Schedule Webmaster

50 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: Communications, Marketing & RITS (Date: 4/2015) 11:47 AM Obj Object Original Budget Q3 Rev Budget Original Budget FY Activity 110 Administration/Supervision 135, , , , Off Schedule 156, , ,432 88, Non-Licensed Classroom Personn 36,005 35,131 35,328 59, Salaries and Wages 327, , , , FICA 19,128 18,746 17,954 15, Medicare 4,636 4,474 4,198 3, PERA 24,559 23,753 21,164 18, Health Insurance 43,095 35,495 32,867 32, Life Insurance Dental Insurance 3,002 3,073 2,496 2, Long-Term Disability Insurance Active Employee 403B 1, Active Employee HRA 1,500 1,500 1,500 3, Workers Compensation 2,456 2,375 2,190 1, OPEB Up to or equal to the ARC 0 8, OPEB In excess of the ARC 0 9, OPEB Pay-as-you-go , Employee Benefits 101, ,635 83,561 81, Consulting Fees/Fees for Servi 101,231 83,903 99,735 30, Legal Services 1,000 2, Communication Services 2,795 3,079 2,754 2, Postage and Parcel Services 1,346 9,127 1, Travel, Conventions and Confer 6,160 3,117 6,069 5, Printing-External ,886 3,060 4, Purchased Services 113, , ,944 42, Supplies & Materials-Non Instr 6,213 6,710 6,120 12, NonInstr Software Licensing 1, , Printing-Building Copiers Gas/Oil Food 3,106 3,060 3, Supplies and Materials 11,303 11,490 10,149 22, Equipment Purchased 1,000 5, Technology Equipment 1,528 19, , TV Equipment 8,500 7,377 8,500 8, Capital Expenditures 11,028 31,940 9,020 21, Dues, Membership, Licenses 16,775 14,914 19, Other Expenditures 16,775 14,914 19, Expense 581, , , ,486 ================ ================ ================ ================ Number of Accounts: 64 50

51 Fund 01 Human Resources and Flex Encompasses activities related to acquiring and maintaining staff; includes recruiting, employing, assigning, maintenance of personnel records, and management of benefit programs. Budget Highlights: The Human Resources Department is responsible for the administration and management of human resources and labor relations for the School District. Human Resources develops and administers programs, policies, and practices in support of approximately 3,000 full-time, parttime, and temporary employees. The Workers Compensation Fund will pay for 0.1 FTE of the Executive Director of Human Resources beginning in Budgeted Full-Time Equivalents (excludes variable time-sheet hours) allocated to this Program: Group Job Title FY 2016 FY 2015 Cabinet Executive Director Of Human Resources Off-Schedule Coordinator Of Human Resources Off-Schedule Coordinator Of Total Rewards Off-Schedule Health & Absence Support Specialist Off-Schedule Human Resources Data Specialist Off-Schedule Human Resources Staffing Team Leader Off-Schedule Office Manager for HR & Communications Off-Schedule Staffing Specialist Clerical Human Resources Receptionist/Secretary Clerical Insurance Claims Examiner

52 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: Human Resources & Flex Spending (Date: 4/2015) 11:48 AM Obj Object Original Budget Q3 Rev Budget Original Budget FY Activity 110 Administration/Supervision 122, , , , Off Schedule 326, , , , Non-Licensed Classroom Personn 0 12, , Substitute Teacher Salaries Non-Instructional Support , Clerical 66,675 58,105 55,531 54, Other Salary Payments (License Other Salary Payments (Non-Lic Salaries and Wages 515, , , , FICA 30,672 29,817 27,320 31, Medicare 7,340 7,072 6,389 7, PERA 38,696 37,282 32,483 37, TRA Health Insurance 71, ,965 78,254 92, Life Insurance 1,084 1,128 1,084 1, Dental Insurance 6,162 6,573 6,911 6, Long-Term Disability Insurance 1,396 1,449 1,395 1, Active Employee 403B 2, Active Employee HRA 3,075 7,575 3,000 3, Workers Compensation 3,870 3,728 3,360 3, OPEB Up to or equal to the ARC 0 25, OPEB In excess of the ARC 0 26, OPEB Pay-as-you-go , Other Employee Benefits 0 0 1, Employee Benefits 166, , , , Consulting Fees/Fees for Servi 99,297 98, , , Legal Services 60,000 27, Communication Services 1,553 9,400 1,530 1, Postage and Parcel Services Travel, Conventions and Confer 6,940 8,293 6,837 1, Printing-External 2,971 2,927 2,927 3, Purchased Services 171, , , , Supplies & Materials-Non Instr 19,286 18,683 19,986 11, Printing-Paper Tiger NonInstr Software Licensing Printing-Building Copiers 2,682 2,642 2,642 4, Food 1,056 1,040 1, Supplies and Materials 23,142 22,691 23,784 16, Equipment Purchased 0 2, , Technology Equipment 3,045 2,663 3,000 5, Capital Expenditures 3,045 4,728 3,000 6, Dues, Membership, Licenses 57,703 56,010 52,910 41, Taxes 8, , Other Expenditures 66,203 56,010 52,910 52,887 52

53 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: Human Resources & Flex Spending (Date: 4/2015) 11:48 AM Obj Object Original Budget Q3 Rev Budget Original Budget FY Activity --- Expense 945, , , ,880 ================ ================ ================ ================ Number of Accounts: 85 ************************ End of report ************************ 53

54 Fund 01 Payroll Activities related to the processing of payroll for employees of the school district. Budget Highlights: The payroll department handles all payroll processing for 3,000 full-time, part-time, and temporary employees. Budgeted Full-Time Equivalents (excludes variable time-sheet hours) allocated to this Program: Group Job Title FY 2016 FY 2015 Off-Schedule Coordinator of Total Rewards Off-Schedule Total Rewards Supervisor Clerical Payroll Lead Clerical Payroll Technician

55 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: Payroll (Date: 4/2015) 11:47 AM Obj Object Original Budget Q3 Rev Budget Original Budget FY Activity 114 Off Schedule 28,888 27,803 27,542 27, Clerical 125, , , , Salaries and Wages 154, , , , FICA 9,439 9,373 8,243 8, Medicare 2,208 2,192 1,928 1, PERA 11,614 11,533 9,904 9, Health Insurance 48,517 48,518 49,973 44, Life Insurance Dental Insurance 3,524 3,442 3,426 3, Long-Term Disability Insurance Active Employee 403B Active Employee HRA 4,950 4,950 3,000 4, Workers Compensation 1,162 1,153 1,025 1, OPEB Up to or equal to the ARC 0 12, OPEB In excess of the ARC 0 12, OPEB Pay-as-you-go , Employee Benefits 82, ,679 78,186 78, Consulting Fees/Fees for Servi 11,673 11,500 11,500 10, Postage and Parcel Services 3,045 3,000 3,000 3, Travel, Conventions and Confer 2, , Purchased Services 17,256 15,300 17,000 14, Supplies & Materials-Non Instr 1,523 3,200 1,500 1, Printing-Building Copiers 1,523 1,500 1,500 1, Supplies and Materials 3,046 4,700 3,000 3, Expense 257, , , ,082 ================ ================ ================ ================ Number of Accounts: 20 ************************ End of report ************************ 55

56 Fund 01 Elections Activities include the preparation, conducting, and reporting of elections for bonding, local levies, reorganization, and school board membership. Budget Highlights: The election of School Board members takes place during even-numbered calendar years. So as such the budget needs for elections is also on an every-other year cycle, with primary and general elections falling into the District s odd-numbered fiscal year. Election budget needs for bond elections or referendum elections are based upon School Board decision as to holding elections. The budget for is in anticipation of holding an operating referendum and/or a capital projects referendum election. The District is required to pay its share of election costs, typically sharing the cost with the City of Rochester, Olmsted County, and townships that have election questions on a particular ballot. There are no Budgeted Full-Time Equivalents allocated to this Fund. 56

57 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: Elections (Date: 4/2015) 11:49 AM Obj Object Original Budget Q3 Rev Budget Original Budget FY Activity 305 Consulting Fees/Fees for Servi 76,125 75,000 75, Travel, Conventions and Confer Purchased Services 76,205 75,080 75, Supplies & Materials-Non Instr 2,995 3,000 3, Supplies and Materials 2,995 3,000 3, Expense 79,200 78,080 78, ================ ================ ================ ================ Number of Accounts: 3 ************************ End of report ************************ 57

58 Fund 01 Strategic Planning Strategic planning committee activities for the School District. Budget Highlights: This budget area was created to fund minimal incidental expenditures of the Strategic Planning Committee basic supplies and materials during continued work on the strategic plan. There are no Budgeted Full-Time Equivalents allocated to this Fund. 58

59 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: Strategic Planning Committee (Date: 4/2015) 11:49 AM Obj Object Original Budget Q3 Rev Budget Original Budget FY Activity 145 Substitute Teacher Salaries Other Salary Payments (License 1,827 1, Other Salary Payments (Non-Lic , Salaries and Wages 1,827 1, , FICA Medicare PERA TRA Workers Compensation Employee Benefits Consulting Fees/Fees for Servi 6,006 5, Purchased Services 6,006 5, Supplies & Materials-Non Instr 1,530 1,548 2, Food Supplies and Materials 2,030 2,000 2, Expense 10,153 10,000 2,000 4,474 ================ ================ ================ ================ Number of Accounts: 11 ************************ End of report ************************ 59

60 Fund 01 Information Technology Activities concerned with supporting the school district s information technology systems, including supporting administrative networks, maintaining administrative information systems, and processing data for administrative and managerial purposes. Budget Highlights: The District primarily uses Operating Capital revenue, a restricted component of the General fund to pay for the activities related to internal technology support, as well as support provided by external vendors. These activities include administration and supervision personnel, systems planning and analysis, systems application development, operations, network support services, hardware deployment and support services, and other technology-related administrative costs. Technology Support Services provides support for over 15,700 devices. The District has continued to expand Internet bandwidth to stay ahead of increasing usage and has added wireless access points to the network infrastructure. The budget for several District-wide software licenses is covered in this budget area. Examples of District-wide software licenses include Skyward at $248,000 per year; Microsoft at $99,000 per year; Northwest Evaluation MAP Assessments at $86,000 per year; Casper for device management at $37,000 per year; and SharpSchool web hosting for $43,000 per year. Budgeted Full-Time Equivalents (excludes variable time-sheet hours) allocated to this Program: Group Job Title FY 2016 FY 2015 Off-Schedule Assistant Director of Technology Off-Schedule Customer Care Specialist Off-Schedule Database & Software Support Supervisor Off-Schedule Network Analyst Off-Schedule Network Support Services Supervisor Off-Schedule Programmer/Analyst Off-Schedule Software Support Specialist Off-Schedule Technical Analyst Off-Schedule Technical Analyst Lead Off-Schedule Technology & Digital Learning Supervisor Off-Schedule Tier 2 Lead Support Analyst Off-Schedule Tier 2 Support Analyst Clerical Technology Secretary

61 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: Technology Support Services (Date: 4/2015) 11:50 AM Obj Object Original Budget Q3 Rev Budget Original Budget FY Activity 114 Off Schedule 822, , , , Non-Instructional Support 715, , , , Clerical 39,603 40,538 38,480 37, Other Salary Payments (Non-Lic , Salaries and Wages 1,577,744 1,499,323 1,451,599 1,368, FICA 95,928 91,844 87,547 83, Medicare 22,432 21,480 20,479 19, PERA 118, , ,237 98, TRA Health Insurance 285, , , , Life Insurance 2,865 3,186 3,090 3, Dental Insurance 22,976 22,356 21,720 19, Long-Term Disability Insurance 3,051 3,797 3,577 3, Active Employee 403B 7,250 6,573 4,377 3, Active Employee HRA 12,076 18,601 11,974 16, Workers Compensation 11,832 11,245 10,883 10, Employee Benefits 582, , , , Consulting Fees/Fees for Servi 188, ,014 70, , Communication Services 8,000 9,536 7,140 10, Postage and Parcel Services Travel, Conventions and Confer 38,427 37,510 33,660 25, Purchased Services 234, , , , Supplies & Materials-Non Instr 15,000 20,920 21,930 24, Printing-Paper Tiger NonInstr Software Licensing 723, , , , Printing-Building Copiers 1, Supplies and Materials 739, , , , Equipment Purchased 0 2, , Capital Leases 0 1,428, Technology Equipment 185, , ,000 84, Principal on Capital Lease 355, , Interest on Capital Lease 10,737 7, Lease Transactions/Installment 0-1,428, Capital Expenditures 550, , ,000 85, Dues, Membership, Licenses , Other Expenditures , Expense 3,685,066 3,715,350 3,155,189 2,904,145 ================ ================ ================ ================ Number of Accounts:

62 Fund 01 Registration & Records Activities related to student enrollment, membership, and attendance recording and reporting. Budget Highlights: The Registration and Records Department is the point of contact for families moving into the District wishing to enroll children for school. The department has processed over 2,700 registrations since the start of the school year. In addition to enrollments, the department also process record requests for students and families that move out of the district, forwarding records upon receiving transfer requests. The department is also responsible for MARSS reporting to MDE. The District is projecting enrollment to be 17,163 students for , up from 17,144 in Budgeted Full-Time Equivalents (excludes variable time-sheet hours) allocated to this Program: Group Job Title FY 2016 FY 2015 Off-Schedule Manager of Registration & Records Off-Schedule Registration & Records Assistant Clerical Registration & Records Secretary

63 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: Registration & Records (Date: 4/2015) 11:50 AM Obj Object Original Budget Q3 Rev Budget Original Budget FY Activity 114 Off Schedule 108,822 74,758 73,747 73, Clerical 78, , , , Other Salary Payments (Non-Lic 8,628 10, Salaries and Wages 195, , , , FICA 11,543 11,987 10,843 10, Medicare 2,699 2,803 2,536 2, PERA 14,674 15,193 13,336 13, Health Insurance 46,612 38,009 39,148 34, Life Insurance Dental Insurance 3,000 3,301 2,917 2, Long-Term Disability Insurance Active Employee 403B 1, Active Employee HRA 1,500 1,500 1,500 1, Workers Compensation 1,468 1,519 1,380 1, OPEB Up to or equal to the ARC 0 9, OPEB In excess of the ARC 0 9, OPEB Pay-as-you-go , Employee Benefits 83,132 94,630 72,649 71, Consulting Fees/Fees for Servi Postage and Parcel Services 1,533 1,590 1,510 2, Travel, Conventions and Confer Interdepartmental Services Purchased Services 2,598 2,384 2,559 3, Supplies & Materials-Non Instr 5,075 3,320 5,000 2, Micro Filming Printing-Paper Tiger Printing-Building Copiers 2,598 2,560 2,560 1, Supplies and Materials 8,923 7,337 8,792 4, Technology Equipment 0 1, Capital Expenditures 0 1, Expense 290, , , ,126 ================ ================ ================ ================ Number of Accounts: 25 ************************ End of report ************************ 63

64 Fund 01 Business Services Consists of activities included in the fiscal operation and business management aspects of the school district including: finance, budgeting, accounting, auditing, property management, and other fiscal services. Budget Highlights: The General Fund budget pays for 0.75 FTE of the Internal Auditor position with the Food Service Fund and the Community Education Fund also contributing. The General Fund budget pays for 0.05 FTE of the Coordinator of Total Rewards position for management of District-wide property and casualty insurance. Business Services carries the budget for longevity payments for the Off-Schedule, Clerical, Maintenance and Paraprofessional employee group; severance payments for the Off-schedule and Clerical employee groups; and District unemployment payments to the State of Minnesota. Budgeted Full-Time Equivalents (excludes variable time-sheet hours) allocated to this Program: Group Job Title FY 2016 FY 2015 Cabinet Executive Director of Finance Off-Schedule Business Services Assistant Off-Schedule Coordinator of Total Rewards Off-Schedule Internal Auditor

65 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: Business Services (Date: 4/2015) 11:51 AM Obj Object Original Budget Q3 Rev Budget Original Budget FY Activity 110 Administration/Supervision 135, , , , Off Schedule 97,400 92, ,357 68, Non-Instructional Support 370, , , Other Salary Payments (Non-Lic 10,600 10,000 20,000 4, Salaries and Wages 613, , , , FICA 36,260 28,114 29,368 11, Medicare 8,721 6,743 7,003 2, PERA 45,183 34,322 35,107 14, Health Insurance 36,592 36,593 39,019 28, Life Insurance Dental Insurance 2,513 2,455 2,506 2, Long-Term Disability Insurance Active Employee 403B 2,875 2,875 3,039 2, Active Employee HRA 3,075 3,075 4,500 3, Severance 403B 123,600 90, ,000 24, Severance HRA 92, ,000 90,000 27, Workers Compensation 4,518 3,496 3,632 1, Unemployment Compensation 154, , ,000 89, OPEB Up to or equal to the ARC 0 7, OPEB In excess of the ARC 0 8, OPEB Pay-as-you-go , Employee Benefits 511, , , , Consulting Fees/Fees for Servi 186, , , , Legal Services 5,000 3, Communication Services Postage and Parcel Services 30,000 32,000 50,000 10, Travel, Conventions and Confer 6,000 5,500 8,000 3, Printing-External 10,000 6,667 10,000 1, Interdepartmental Services -3,700-3,700-3,700-3, Purchased Services 234, , , , Supplies & Materials-Non Instr 15,000 5,954 16,000 3, Printing-Paper Tiger 100 3, NonInstr Software Licensing Printing-Building Copiers Food Supplies and Materials 15,600 9,703 16,600 3, Equipment Purchased 40,000 11,943 99,000 29, Technology Equipment 0 57, ,000 22, Capital Expenditures 40,000 69, ,000 51, Dues, Membership, Licenses 7,000 16,000 30,000 2, Other Expenditures 7,000 16,000 30,000 2, Expense 1,421,496 1,287,465 1,573, ,985 ================ ================ ================ ================ 65

66 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: Business Services (Date: 4/2015) 11:51 AM Obj Object Original Budget Q3 Rev Budget Original Budget FY Activity Number of Accounts: 45 ************************ End of report ************************ 66

67 Fund 01 Accounting & Purchasing Consists of activities included in the fiscal operation and business management aspects of the school district including finance, budgeting, accounting and other related areas. Budget Highlights: During fiscal year 2015, the District s primary financial institution Eastwood Bank was acquired by Bremer Bank. Accounting staff have facilitated a seamless transition to the new bank. An RFP for banking services will be done again in as the last RFP covered banking services through June 30, Since July 1, 2014, the department has processed 27,155 invoices; issued 7,916 check payments and 1,746 ACH payments (as of 4/20/15); processed 12,325 Purchase Orders; facilitated 8 RFP s, 8 bids, 2 Best Value RFP s and over 100 quotes for various schools and departments district wide. Budgeted Full-Time Equivalents (excludes variable time-sheet hours) allocated to this Program: Group Job Title FY 2016 FY 2015 Off-Schedule Accountant Off-Schedule Controller Off-Schedule Manager of Accounting Off-Schedule Manager of Purchasing Services Clerical Accounting Technician Clerical Accounts Payable Lead Clerical Buyer Clerical Fixed Assets Technician

68 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: Accounting & Purchasing (Date: 4/2015) 11:51 AM Obj Object Original Budget Q3 Rev Budget Original Budget FY Activity 114 Off Schedule 322, , , , Clerical 202, , , , Salaries and Wages 525, , , , FICA 30,358 28,522 27,692 25, Medicare 7,100 6,670 6,477 5, PERA 40,456 38,238 35,716 31, Health Insurance 79,460 79,296 81,438 83, Life Insurance Dental Insurance 6,000 5,814 6,649 6, Long-Term Disability Insurance 1,085 1, Active Employee 403B 2,250 1, Active Employee HRA 6,750 6,750 7,500 6, Workers Compensation 3,940 3,718 3,599 3, OPEB Up to or equal to the ARC 0 22, OPEB In excess of the ARC 0 23, OPEB Pay-as-you-go , Employee Benefits 178, , , , Consulting Fees/Fees for Servi 17,755 16,100 17,500 14, Postage and Parcel Services 1,000 1,000 1, Travel, Conventions and Confer 7,560 8,000 7,500 8, Interdepartmental Services Purchased Services 26,315 25,100 26,000 23, Supplies & Materials-Non Instr 2,400 3,093 1,593 1, Printing-Paper Tiger Printing-Building Copiers 1,500 1,900 1,500 1, Supplies and Materials 4,000 5,093 3,193 3, Equipment Purchased Technology Equipment 0 1, , Capital Expenditures 0 1, , Dues, Membership, Licenses Federal & Nonpublic Indirect C -29,588-28, , Other Expenditures -28,838-27, , Expense 704, , , ,552 ================ ================ ================ ================ Number of Accounts: 46 ************************ End of report ************************ 68

69 Fund 01 Research & Assessments Activities associated with conducting and managing programs for research, evaluation, planning and development. Budget Highlights: The addition of a data warehouse (Viewpoint), as well as getting to know NWEA MAP testing better this year, required more professional development for our team. The cost of consultant fees, as well as travel, reflects increased professional development. In , the Principal on Special Assignment will have 0.2 FTE paid by Federal Title II. Budgeted Full-Time Equivalents (excludes variable time-sheet hours) allocated to this Program: Group Job Title FY 2016 FY 2015 Principals Principal on Special Assignment Off-Schedule Research & Assessment Technician

70 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: Research & Assessments (Date: 4/2015) 11:52 AM Obj Object Original Budget Q3 Rev Budget Original Budget FY Activity 114 Off Schedule 42,409 41,885 42,609 45, Administrators , Principals 95, , , Other Salary Payments (Non-Lic 11,440 11,271 11,271 2, Salaries and Wages 148, , , , FICA 9,106 10,318 6,853 7, Medicare 2,130 2,413 2,459 1, PERA 4,039 3,958 3,906 8, TRA 7,130 8,652 8, Health Insurance 27,307 29,894 22,999 21, Life Insurance Dental Insurance 1,948 2,086 1,542 1, Long-Term Disability Insurance Active Employee 403B 2,245 2,725 1, Active Employee HRA 2,736 3,000 1,500 1, Workers Compensation 1,117 1,264 1, OPEB Up to or equal to the ARC 0 5, OPEB In excess of the ARC 0 6, OPEB Pay-as-you-go , Employee Benefits 58,332 76,982 51,010 45, Consulting Fees/Fees for Servi 12,424 47,240 12, Communication Services Postage and Parcel Services 3, , Repairs and Maintenance Servic 9,318 9,180 9, Travel, Conventions and Confer 4,141 4,080 4, Purchased Services 29,615 60,377 29,177 1, Supplies & Materials-Non Instr 3,106 3,060 3, NonInstr Software Licensing 1,553 1,530 1, Printing-Building Copiers 1,035 1,020 1, Standardized Tests 51,765 51,000 51,000 22, Supplies and Materials 57,459 56,610 56,610 23, Technology Equipment , Capital Expenditures , Dues, Membership, Licenses Other Expenditures Expense 294, , , ,403 ================ ================ ================ ================ Number of Accounts: 29 ************************ End of report ************************ 70

71 Fund 01 Elementary & Secondary Education Activities dealing directly with the teaching of pupils and the interaction between teachers and pupils in the classroom at the kindergarten, elementary and secondary levels. Budget Highlights: This area represents many teaching positions within our sites. Various district and building staff members that support students in a variety of ways are represented in this category. The FTE s fluctuate from year to year based on the number of students enrolled in the classes and grade levels. This FTE will continue to fluctuate into the early fall due to changes in student enrollment (especially at the kindergarten level). The REA President is a full-time teacher; however, the Rochester Education Association is billed for 100% of the salary and benefits. Annually, the association reimburses the District for all payroll costs of this position. Instructional coaches serve to provide support to our teachers through model teaching, coteaching, providing feedback, etc. Budgeted Full-Time Equivalents (excludes variable time-sheet hours) allocated to this Program: Group Job Title FY 2016 FY 2015 Principals Principal on Special Assignment Teachers Kindergarten Teachers Montessori Kindergarten Teachers Montessori Level Teachers Montessori Level Teachers Grade Teachers Grade Teachers Grade Teachers Grade Teachers Grade Teachers Grade Teachers Grade Teachers Grade Teachers Grade Teachers Grade Teachers Grade K Teachers Elementary Education Teachers Reading Elementary Teachers American Sign Language (ASL) Teachers Art

72 Group Job Title FY 2016 FY 2015 Teachers Behavior Specialist Teachers Business Education Teachers Chinese-Mandarin Teachers Communication Arts Teachers Computer Science/iPad/Tech Teachers Data Coach Teachers EBD Teachers English Teachers French Teachers German Teachers Gifted and Talented Teachers Health Teachers Latin Teachers Lead Teacher Teachers Math Teachers Music Teachers Physical Education Teachers Project Lead The Way Teachers Reading Secondary Teachers Science Teachers Social Studies Teachers Spanish Teachers Instructional Coach Teachers Success Coach Teachers Technology Integrationist Teachers T.O.S.A. - Behavior Specialist Teachers T.O.S.A. - Instructional Coach Teachers T.O.S.A. - Literacy Coach Teachers T.O.S.A. - Success Coach Teachers REA President Paraprofessionals Elementary Paraprofessionals Paraprofessionals English Learner Paraprofessional Paraprofessionals Secondary Paraprofessionals Paraprofessionals SSS Paraprofessionals Non-Schedule Minority Liaison

73 3frbud12.p 61-2 Rochester Public Schools 05/19/15 Page: Elementary & Secondary Education (Date: 4/2015) 2:30 PM Obj Object Original Budget Q3 Rev Budget Original Budget FY Activity 116 Administrators , Principals 92, , Principals-Assistant & Assoc , Licensed Classroom Teacher 45,711,680 44,838,712 44,737,728 44,070, Non-Licensed Classroom Personn 2,597,127 2,559,456 2,530,698 2,141, Licensed Instructional Support 959, ,034 1,049, , Non-Licensed Instructional Sup 9,551 47,667 33,465 30, Substitute Teacher Salaries 1,384,933 1,256,182 1,419,933 1,099, Substitute Non-Licensed Classr 13,133 24, Hourly Teacher Salary 662, , ,000 1,021, Certified Paraprofessional and 28,672 19,935 13,203 7, Tutoring 66,950 65,000 65,000 74, Summer School Teachers 374, Other Salary Payments (License 0 43,064 64,405 63, Other Salary Payments (Non-Lic 0 2, , Sabatical Leave , Interdepartmental Employee Sal , , REA President Leave 82,826 80,414 93,099 92, Salaries and Wages 51,983,433 50,525,106 50,839,285 48,651, FICA 3,187,203 3,072,923 3,086,775 2,957, Medicare 745, , , , PERA 198, , , , TRA 3,732,612 3,589,454 3,609,249 3,237, Health Insurance 9,062,104 8,587,898 8,136,399 7,076, Life Insurance 42,285 42,155 37,085 40, Dental Insurance 624, , , , Long-Term Disability Insurance 50,329 50,981 46,033 49, Active Employee 403B 298, , , , Active Employee HRA 315, , , , Severance 403B 96,820 94,000 94,000 62, Severance HRA 645, , , , Workers Compensation 391, , , , OPEB Up to or equal to the ARC 0 1,562, OPEB In excess of the ARC 0 1,602, OPEB Pay-as-you-go 602, , ,000 1,056, Interdeptment Employee Benefit ,000-12, Employee Benefits 19,994,135 22,292,485 18,422,899 17,287, Consulting Fees/Fees for Servi 605, , , , Communication Services 840 2,532 1,020 2, Postage and Parcel Services , , Utility Services-Water & Sewer Repairs and Maintenance Servic 6,729 6,630 6,630 6, Transportation Contracts 88, , , , Travel, Conventions and Confer 42,417 43,899 35,054 45, Entry Fees/Student Travel Allo 9,152 40,007 9,017 14, Operating Leases or Rentals 3,294 9, , Laundry/Dry Cleaning 0 6, , Payments for Educational Purpo 297, , , , Interdepartmental Services , Purchased Services 1,053,695 1,359,729 1,122,142 1,566, Supplies & Materials-Non Instr 12, ,660 44, ,739 73

74 3frbud12.p 61-2 Rochester Public Schools 05/19/15 Page: Elementary & Secondary Education (Date: 4/2015) 2:30 PM Obj Object Original Budget Q3 Rev Budget Original Budget FY Activity 403 Printing-Paper Tiger 3, ,952 7, NonInstr Software Licensing 0 11, , Printing-Building Copiers ,630 12, , Custodial Supplies 1,774 1,748 1, Uniforms 327,000 25,000 25,000 26, Supplies & Materials-Instruct 1,693, ,669 1,233, , Supplies & Materials-Individua 3,045 11,029 36,256 33, Material for Resale Textbooks/Instr. Software 539, , , , Consumables 216, , ,139 12, Food 3,106 8,838 3,060 10, Supplies and Materials 2,800,913 2,422,568 2,135,112 1,997, Building Construction Equipment Purchased 0 272,946 61, , Technology Equipment , , , Technology Equipment SpEd 0 4, Capital Expenditures , , , Dues, Membership, Licenses 2,423 6,184 2,387 20, Federal & Nonpublic Indirect C -210, , , , Scholarships 0 1, Other Expenditures -208, , , , Expense 75,624,449 77,210,627 72,752,840 70,238,553 ================ ================ ================ ================ Number of Accounts: 5098 ************************ End of report ************************ 74

75 Fund 01 English Learners Activities related to English as a Second Language and Bilingual Education Programs. Budget Highlights: Staff in this budget code support the students and families in which English is not their first language. This program includes educators that work directly with the development of English language for the students that have a home language or first language other than English, as well as staff that play a key role as liaisons between the home and school. You will notice an increase of staff in this area. This is a reflection of the changing need demonstrated by our students. Budgeted Full-Time Equivalents (excludes variable time-sheet hours) allocated to this Program: Group Job Title FY 2016 FY 2015 Principals Assistant Principal On Special Assignment Teachers English Learner Teachers Math Paraprofessionals English Learner Paraprofessionals Off-Schedule Bilingual Coordinator

76 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: English Learners (Date: 4/2015) 11:55 AM Obj Object Original Budget Q3 Rev Budget Original Budget FY Activity 114 Off Schedule 47,549 46,962 47,773 48, Administrators , Principals-Assistant & Assoc 0 9,174 22, Licensed Classroom Teacher 2,419,797 2,260,626 2,276,834 2,373, Non-Licensed Classroom Personn 351, , , , Substitute Teacher Salaries Certified Paraprofessional and , Other Salary Payments (License 0 2, , Salaries and Wages 2,818,792 2,605,264 2,657,578 3,115, FICA 171, , , , Medicare 40,033 36,931 37,812 44, PERA 28,660 25,012 24,438 50, TRA 181, , , , Health Insurance 675, , , , Life Insurance 2,295 2,083 1,905 2, Dental Insurance 51,353 45,596 38,168 52, Long-Term Disability Insurance 3,211 3,121 2,612 3, Active Employee 403B 15,967 13,852 11,300 14, Active Employee HRA 23,870 22,093 17,250 33, Workers Compensation 21,139 19,525 19,932 23, Employee Benefits 1,214,222 1,101, ,524 1,311, Consulting Fees/Fees for Servi Transportation Contracts , Travel, Conventions and Confer 12,020 8,138 12,138 5, Entry Fees/Student Travel Allo Interdepartmental Services Purchased Services 12,589 8,842 12,699 8, Supplies & Materials-Non Instr Printing-Paper Tiger Printing-Building Copiers 311 2, , Supplies & Materials-Instruct 0 3, , Textbooks/Instr. Software 6,469 9,726 6,373 7, Standardized Tests 518 1, Consumables , Supplies and Materials 8,791 18,975 8,364 15, Expense 4,054,394 3,734,099 3,677,165 4,450,435 ================ ================ ================ ================ Number of Accounts: 439 ************************ End of report ************************ 76

77 Fund 01 Federal Title Programs Federal education programs to increase the academic achievement of all students by helping schools and districts improve teacher and principal quality through professional development and support mechanisms, to help ensure that children who are English Learners, including immigrant children and youth, attain English proficiency and to meet the needs of educationally disadvantaged children in low-income areas. Budget Highlights: Federal dollars are distributed to districts based on a formula. Schools must exceed the district average of free and reduced lunch prices to qualify as a Title I school. Sites must exceed 40% free and reduced to qualify for school wide Title programming; otherwise, sites use a targeted assistance model. Title II dollars support professional growth of our teachers and administrators. They work in tandem with district wide professional development dollars, as well as dollars from Title I and Title III, integration and revenue dollars and others, to support continued growth of our teachers and administrators. Title III dollars work in unison with our EL and general fund dollars to support our learners learning a second language. We have not received our school year allocations yet at this time. For budgeting purposes, we planned on 90% of our allocations to be sure our expenses do not exceed our allocation. The increased staff in this area is a reflection of coding acceptable staff expenses into this area. Budgeted Full-Time Equivalents (excludes variable time-sheet hours) allocated to this Program: Group Job Title FY 2016 FY 2015 Principals Elementary Associate Principal Principals Principal on Special Assignment Principals Assistant Principal On Special Assignment Administrators Coordinator Of Elementary Curriculum Administrators Coordinator Of Instructional Coaching Administrators Coordinator Of Secondary Curriculum Teachers EBD Teachers ECFE Teacher Teachers Elementary Education Teachers English Learner Teachers Kindergarten Teachers Reading Elementary Teachers Social Worker

78 Group Job Title FY 2016 FY 2015 Teachers Instructional Coach Teachers Instructional Technology Specialist Teachers T.O.S.A. Instructional Coach Teachers T.O.S.A. - Instructional Tech Specialist Paraprofessionals Elementary Paraprofessionals Paraprofessionals Bilingual Specialist Paraprofessionals English Learner Para Paraprofessionals Behavior Support Off-Schedule Coordinator Of Students In Transition Off-Schedule Coordinator of Title Programs Off-Schedule Family & Community Liaison

79 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: Federal Title Programs (Date: 4/2015) 11:54 AM Obj Object Original Budget Q3 Rev Budget Original Budget FY Activity 110 Administration/Supervision 0 186, , Off Schedule 42, Administrators 50, , Principals 104, Principals-Assistant & Assoc 75, , Licensed Classroom Teacher 594, , , , Licensed Instructional Support 301, , , , Non-Licensed Instructional Sup 10,082 21, Substitute Teacher Salaries 122,070 60,983 52,000 46, School Social Worker 26,435 22,274 11,197 10, Certified Paraprofessional and 321, , , , School Counselor , Non-Instructional Support 0 18, , Cultural Liaison 0 4, , Other Salary Payments (License 100, , , , Other Salary Payments (Non-Lic 0 21, , Salaries and Wages 1,748,974 1,769,879 1,338,933 1,520, FICA 142, , ,695 92, Medicare 21,748 4,340 16,214 21, PERA 24,838 34,906 22,722 25, TRA 89,680 96,642 61,840 82, Health Insurance 199, , , , Life Insurance 1,001 1, Dental Insurance 12,736 11,251 8,716 10, Long-Term Disability Insurance 1,252 1, Active Employee 403B 11,713 9,996 3,885 6, Active Employee HRA 7,227 8,608 12,000 9, Workers Compensation 11,456 13,599 8,531 11, Employee Benefits 523, , , , Contracts less than/equal $25K 150, , ,000 56, Contracts over $25K , Communication Services Postage and Parcel Services Transportation Contracts 0 135, , Travel, Conventions and Confer 11,563 54,209 22,000 32, Out-Of-State Travel, Federal R 0 19, , Entry Fees/Student Travel Allo 0 3, Operating Leases or Rentals Purchased Services 161, , , , Supplies & Materials-Non Instr 209, , ,502 82, Printing-Paper Tiger NonInstr Software Licensing 0 51, , Supplies & Materials-Instruct 50,000 82, , , Textbooks/Instr. Software 20, , ,510 64, Media Resources 0 11, Food 0 14, , Supplies and Materials 279, , , , Equipment Purchased 0 3, Technology Equipment 0 152, , ,054 79

80 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: Federal Title Programs (Date: 4/2015) 11:54 AM Obj Object Original Budget Q3 Rev Budget Original Budget FY Activity 5-- Capital Expenditures 0 156, , , Federal & Nonpublic Indirect C 70, ,001 37,000 57, Other Expenditures 70, ,001 37,000 57, Expense 2,784,332 3,264,489 2,545,946 2,968,063 ================ ================ ================ ================ Number of Accounts: 694 ************************ End of report ************************ 80

81 Fund 01 Quarry Hill Courses concerned with knowledge of the physical and biological world and the process of discovering and validating this knowledge. Budget Highlights: Quarry Hill is a wonderful place filled with hands on, real life learning for all ages. In partnership with Friends of Quarry Hill, RPS is able to provide staff to ensure that field trips and visits to Quarry Hill are connected to standards, age appropriate and meaningful to the learner. Budgeted Full-Time Equivalents (excludes variable time-sheet hours) allocated to this Program: Group Job Title FY 2016 FY 2015 Teachers Director/Teacher Teachers Teacher Quarry Hill Paraprofessionals Paraprofessionals Quarry Hill Off-Schedule Naturalist

82 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: Quarry Hill (Date: 4/2015) 11:56 AM Obj Object Original Budget Q3 Rev Budget Original Budget FY Activity 114 Off Schedule 23,593 23,302 50,832 41, Licensed Classroom Teacher 56,642 54,992 35,334 34, Non-Licensed Classroom Personn 18,835 18,386 16,754 20, Salaries and Wages 99,070 96, ,920 96, FICA 5,739 5,601 5,802 5, Medicare 1,342 1,310 1,356 1, PERA 3,182 3,127 3,474 3, TRA 4,248 4,124 4,124 3, Health Insurance 54,855 54,018 54,880 48, Life Insurance Dental Insurance 3,700 3,232 2,436 2, Long-Term Disability Insurance Active Employee HRA 3,045 3, Workers Compensation OPEB Up to or equal to the ARC 0 13, OPEB In excess of the ARC 0 13, OPEB Pay-as-you-go , Employee Benefits 76, ,420 72,952 70, Consulting Fees/Fees for Servi 12,900 12,709 12,709 11, Postage and Parcel Services 914 1, , Travel, Conventions and Confer Interdepartmental Services , Purchased Services 13,814 14,468 13,609 14, Printing-Paper Tiger 1,760 1,234 1, Printing-Building Copiers Supplies & Materials-Instruct 4,263 3,909 4,200 3, Supplies and Materials 6,489 5,943 6,393 4, Equipment Purchased , Technology Equipment 0 1, Capital Expenditures 0 1, , Expense 196, , , ,825 ================ ================ ================ ================ Number of Accounts: 25 ************************ End of report ************************ 82

83 Fund 01 Planetarium Courses concerned with knowledge of the physical and biological world and the process of discovering and validating this knowledge. Budget Highlights: The planetarium is unique to RPS, and a true asset to learning for all. It is utilized during the day to support astronomy classes and field trips. Community Education runs student and adult enrichment classes in the planetarium in the evenings and during the weekends. General fund and community education dollars have partnered to update equipment and resources in the planetarium during the school year. Additional updates will be implemented during the school year. Budgeted Full-Time Equivalents (excludes variable time-sheet hours) allocated to this Program: Group Job Title FY 2016 FY 2015 Off-Schedule Planetarium Director

84 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: Planetarium (Date: 4/2015) 11:58 AM Obj Object Original Budget Q3 Rev Budget Original Budget FY Activity 114 Off Schedule 48,892 46,578 42, Licensed Instructional Support , Salaries and Wages 48,892 46,578 42,546 37, FICA 3,003 2,860 2,638 2, Medicare PERA 0 0 3, TRA 3,667 3, , Health Insurance 13,600 14, , Life Insurance Dental Insurance 988 1, Long-Term Disability Insurance Active Employee 403B Active Employee HRA 1,388 1, Workers Compensation OPEB Up to or equal to the ARC 0 1, OPEB In excess of the ARC 0 1, OPEB Pay-as-you-go Employee Benefits 24,178 27,433 6,659 11, Consulting Fees/Fees for Servi 508 8, Postage and Parcel Services Repairs and Maintenance Servic 5, ,978 7, Travel, Conventions and Confer 1, , Interdepartmental Services Purchased Services 6,830 8,965 6,728 8, Supplies & Materials-Non Instr 1, , Printing-Building Copiers Supplies and Materials 1, , Technology Equipment 4,451 16,263 4, Capital Expenditures 4,451 16,263 4, Dues, Membership, Licenses Other Expenditures Expense 86,845 99,556 62,775 57,132 ================ ================ ================ ================ Number of Accounts: 26 ************************ End of report ************************ 84

85 Fund 01 Activities & Athletics Consists of co-curricular activities at the kindergarten, elementary and secondary levels. Budget Highlights: Each high school has an activities director as well as an activities secretary. All scheduling of activities are done through the activities directors. Transportation, officials, and activities staffing are done through the activities directors. Activities directors supervise and collaborate on hiring with respect to the coaches and advisors. Budgeted Full-Time Equivalents (excludes variable time-sheet hours) allocated to this Program: Group Job Title FY 2016 FY 2015 Off-Schedule Activities Director Clerical Activities Secretary

86 3frbud12.p 61-2 Rochester Public Schools 05/19/15 Page: Athletics & Activities (Date: 4/2015) 2:32 PM Obj Object Original Budget Q3 Rev Budget Original Budget FY Activity 114 Off Schedule 261, , , , Substitute Teacher Salaries 15,225 15,000 15,000 22, Substitute Non-Licensed Classr Clerical 99,618 99,618 93,552 95, Coaching 1,476,750 1,467,435 1,436,886 1,092, Other Salary Payments (License 0 21, , Other Salary Payments (Non-Lic 0 26, , Salaries and Wages 1,852,768 1,869,100 1,805,444 1,546, FICA 114, , ,686 95, Medicare 26,872 26,183 25,878 22, PERA 26,270 26,307 26,577 34, TRA 112, , ,824 40, Health Insurance 37,836 48,495 72,454 66, Life Insurance Dental Insurance 3,636 4,859 6,228 5, Long-Term Disability Insurance Active Employee 403B Active Employee HRA 3,750 3,750 2,250 5, Workers Compensation 13,676 13,573 13,459 11, OPEB Up to or equal to the ARC 0 18, OPEB In excess of the ARC 0 18, OPEB Pay-as-you-go , Employee Benefits 341, , , , Consulting Fees/Fees for Servi 116, , , , Credit Card Processing Fees 12,000 10, , Postage and Parcel Services 1,725 1,700 1,700 1, Repairs and Maintenance Servic 24,257 31,730 9,121 8, Transportation Contracts 303, , , , Travel, Conventions and Confer 20,161 29,289 35,379 25, Entry Fees/Student Travel Allo 15,637 18,170 1,613 24, Operating Leases or Rentals 29,193 37,668 33,197 28, Printing-External 9,734 9,591 9,591 1, Athletic Casual Workers , Athletic Officials 192, , , , Interdepartmental Services , Purchased Services 725, , , , Supplies & Materials-Non Instr 215, , ,072 97, Printing-Paper Tiger 0 6, NonInstr Software Licensing Printing-Building Copiers 0 2, , Uniforms 4,540 15,683 4,473 4, Grounds Managment 25,000 32, Gas/Oil Textbooks/Instr. Software Food , Supplies and Materials 244, , , , Land Improvements 0 1,695 17, Building Construction 0 1, Equipment Purchased 45, ,582 45, ,810 86

87 3frbud12.p 61-2 Rochester Public Schools 05/19/15 Page: Athletics & Activities (Date: 4/2015) 2:32 PM Obj Object Original Budget Q3 Rev Budget Original Budget FY Activity 555 Technology Equipment 1,288 9,589 1,269 3, Capital Expenditures 46, ,141 63, , Dues, Membership, Licenses 23,477 23, , Other Expenditures 23,477 23, , Expense 3,234,334 3,664,815 3,145,125 2,846,679 ================ ================ ================ ================ Number of Accounts: 1850 ************************ End of report ************************ 87

88 Fund 01 Career & Technical Education Courses and activities which develop knowledge, skills, attitudes and behavioral characteristics for students seeking career exploration and employability. Budget Highlights: The FTE s in this category serve to teach a variety of courses. The FTE s vary based upon the number of students that have signed up for the courses. Some of the courses are shared among the three high schools. The Medical Careers courses are currently taught at the Health Sciences Career Center, and some of the courses are taught at the Heintz Center. The increase in FTE in this area is reflecting a growth in enrollment of health sciences courses. CTECH staffing is included in this area at this time through consideration of CTE teachers teaching in the feeder courses. Dollars from Perkins funding will be used to purchase some CTECH equipment. General fund dollars will be used to support CTECH purchases as needed. Budgeted Full-Time Equivalents (excludes variable time-sheet hours) allocated to this Program: Group Job Title FY 2016 FY 2015 Cabinet Executive Director of Curriculum and Instruction Principals Assistant Principal on Special Assignment Teachers Agriculture Education Teachers Business Education Teachers Family and Consumer Science Teachers Industrial Technology Teachers Medical Careers Teachers TV Production Teachers WECEP Teachers WECEP Disadvantaged Teachers WECEP Handicapped Paraprofessionals Paraprofessionals Vocational Technology Clerical Receptionist

89 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: Career & Technical Education (Date: 4/2015) 12:00 PM Obj Object Original Budget Q3 Rev Budget Original Budget FY Activity 110 Administration/Supervision 31,050 30, , Principals-Assistant & Assoc 56, Licensed Classroom Teacher 1,560,412 1,452,018 1,460,950 1,454, Non-Licensed Classroom Personn 5,427 5, Licensed Instructional Support 18,933 18, , Non-Licensed Instructional Sup , Substitute Teacher Salaries 0 2, , Clerical 16,546 16, Other Salary Payments (License 0 1, Work Experience Students 45,675 45,000 45,000 35, Salaries and Wages 1,734,736 1,570,307 1,527,232 1,572, FICA 102,756 92,981 89,734 93, Medicare 24,083 21,203 21,121 21, PERA 3,068 2,958 1,543 1, TRA 123, , , , Health Insurance 271, , , , Life Insurance 1,390 1,469 1,298 1, Dental Insurance 17,361 16,151 10,963 13, Long-Term Disability Insurance 1,925 1,903 1,721 2, Active Employee 403B 11,639 8,167 8,100 9, Active Employee HRA 11,466 12,000 2,250 1, Workers Compensation 13,011 11,749 11,455 11, OPEB Up to or equal to the ARC OPEB In excess of the ARC OPEB Pay-as-you-go Employee Benefits 581, , , , Contracts less than/equal $25K 0 27, , Contracts over $25K 0 29, , Consulting Fees/Fees for Servi 0 1, , Postage and Parcel Services Repairs and Maintenance Servic 0 1, Transportation Contracts 0 43, , Travel, Conventions and Confer 0 16,699 5,950 8, Out-Of-State Travel, Federal R 0 7, , Entry Fees/Student Travel Allo 0 8,550 12,270 1, Operating Leases or Rentals Payments for Educational Purpo 118, , ,288 74, Interdepartmental Services , Purchased Services 118, , , , Supplies & Materials-Non Instr 6,828 13,780 13,133 2, Printing-Paper Tiger 100 1, Printing-Building Copiers 3,926 5,928 2,390 3, Printing-Building Copiers SpEd Supplies & Materials-Instruct 0 23, Supplies & Materials-Individua 5,411 27,882 5,331 21, Textbooks/Instr. Software 0 6, , Standardized Tests 0 1, , Food Supplies and Materials 16,265 80,287 20,854 33,985 89

90 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: Career & Technical Education (Date: 4/2015) 12:00 PM Obj Object Original Budget Q3 Rev Budget Original Budget FY Activity 530 Equipment Purchased 0 36, , Technology Equipment 3,106 3,860 3, Capital Expenditures 3,106 40,328 3,060 42, Dues, Membership, Licenses 0 5,730 3,060 1, Other Expenditures 0 5,730 3,060 1, Expense 2,454,532 2,489,526 2,151,007 2,304,741 ================ ================ ================ ================ Number of Accounts: 404 ************************ End of report ************************ 90

91 Fund 01 Special Education Activities providing learning experiences for pupils who are in need of, benefit from, and qualify for additional services and supports. Budget Highlights: Special Education services are provided to students from birth through the age of twenty-one. The December 1st child count enrollment was 2,671 students; an increase of 217 students from last year. This fund includes the special education staff in the department of Student Support Services who provide support to students and families. Third-party billing revenues (Medical Assistance) will assist in covering the increase in Special Education staffing costs. The Truancy/Early Intervention Coordinator position involves meeting with students, families and school staff to identify supports and design and implement interventions for students who are at-risk and/or are truant. This position requires continual active involvement in services to atrisk students. This position will serve as the District s primary administrative representative to the Truancy Court and Truancy Diversion Program for Olmsted County. This position is responsible for attendance data compilation and analysis. This position represents district in truancy court on district truancy cases. This includes updating the court on student s attendance, academic and behavioral status. Implement a plan with school administrators and staff based on court s orders and recommendations. Budgeted Full-Time Equivalents (excludes variable time-sheet hours) allocated to this Program: Group Job Title FY 2016 FY 2015 Cabinet Executive Director Of Student Support Services Principals Senior High Principal Administrators Assistant Director Of Student Support Services Administrators Coordinator of Early Childhood Special Education Administrators Student Support Services Program Supervisor Teachers Adapt Phy Ed Teachers ASD Teachers Audiologist Teachers Autism & Behavior Specialist Teachers DCD-MM Teachers DCD-SP Teachers DCD-SP/ASD Teachers Dev Dis/LD Teachers Deaf/Hard of Hearing Teachers EBD

92 Group Job Title FY 2016 FY 2015 Teachers EBD/LD Teachers EC/SE Teachers EC/SE Program Lead Teachers LD Teachers Lead Teacher Teachers LSN Teachers Occupational Therapist Teachers Physical Therapist Teachers Physically Impaired Teachers School Psychologist Teachers Social Worker Teachers Special Ed Specialist Teachers Speech Language Pathologist Teachers Visually Impaired Teachers T.O.S.A. Assistive Technology Consult Teachers T.O.S.A. Behavior & Autism Specialist Teachers T.O.S.A. ECSE Specialist Teachers T.O.S.A. Special Ed Specialist Paraprofessionals SSS Paraprofessionals Non-Schedule LPN Non-Schedule Mental Health Practitioner Off-Schedule Coordinator of Mental Health Services Off-Schedule Coordinator of Truancy Off-Schedule Student Support Services Office Manager Off-Schedule Accountant Off-Schedule Third Party Billing Training & Technical Clerical Student Support Services Secretary

93 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: Special Education (Date: 4/2015) 12:01 PM Obj Object Original Budget Q3 Rev Budget Original Budget FY Activity 110 Administration/Supervision 442, , , , Off Schedule 56, , Administrators 78,478 74,902 74, Principals 123, , , Licensed Classroom Teacher 10,735,444 9,919,491 10,047,923 9,199, Licensed Instructional Support 1,245,272 1,144,252 1,160,948 1,256, Substitute Teacher Salaries 23, , Substitute Non-Licensed Classr 0 1, , Physical Therapist 211, , , , Occupational Therapist 442, , , , Educational Speech/Language Pa 2,293,444 2,158,776 2,156,562 2,123, Audiologist 103,735 79,490 71,764 76, School Nurse 472, , , , Licensed Nursing Services 28, , School Social Worker 542, , , , School Psychologist 1,030, , , , Qualified Mental Health Profes 51,857 99, , Mental Health Practitioner 564, , , , Certified Paraprofessional and 5,457,116 4,872,469 4,785,088 4,310, Certified One-to-One Paraprofe 350, , , , Interpreter for the Deaf 129, , , , Non-Instructional Support 0 2, Clerical 262, , , , Therapeutic Recreational Servi 331, , , , Cultural Liaison 18,183 33,365 32,712 27, Summer School Teachers 143, , , , Other Salary Payments (License 0 47,225 16,725 66, Other Salary Payments (Non-Lic 0 38,000 6,000 60, Salaries and Wages 25,140,102 23,155,352 22,838,174 21,453, FICA 1,520,189 1,381,557 1,376,889 1,292, Medicare 355, , , , PERA 479, , , , TRA 1,398,850 1,264,458 1,288,950 1,135, Health Insurance 5,749,834 5,499,061 4,506,246 4,661, Life Insurance 20,657 20,080 17,117 19, Dental Insurance 407, , , , Long-Term Disability Insurance 22,140 22,421 19,583 21, Active Employee 403B 107,394 86,153 78,741 76, Active Employee HRA 244, , , , Workers Compensation 187, , , , OPEB Up to or equal to the ARC 0 1, OPEB In excess of the ARC 0 1, OPEB Pay-as-you-go Employee Benefits 10,494,352 9,839,763 8,664,525 8,534, Contracts less than/equal $25K 0 46, , Consulting Fees/Fees for Servi 5, ,639 4,186 35, Special Education Litigation C 80,000 78,610 79,610 22, Communication Services 0 11, , Postage and Parcel Services 673 1, , Repairs and Maintenance Servic 1,035 27,500 1,020 20, Foreign Language Interpreter S 0 2, Transportation Contracts Travel, Conventions and Confer 1,035 91,420 1, ,221 93

94 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: Special Education (Date: 4/2015) 12:01 PM Obj Object Original Budget Q3 Rev Budget Original Budget FY Activity 368 Out-Of-State Travel, Federal R 1,874 8,542 1,846 8, Entry Fees/Student Travel Allo Operating Leases or Rentals 0 4, , Payments for Educational Purpo 60,901 60,000 60,000 23, Special Education and Transiti 261, , , , Payments for Educational Purpo 406, , , , Purchased Services 818,358 1,183, , , Supplies & Materials-Non Instr 109, ,543 1,361,079 40, Printing-Paper Tiger 0 6, , NonInstr Software Licensing 0 18, , Printing-Building Copiers , , Printing-Building Copiers SpEd 3,491 4,040 4,040 6, Supplies & Materials-Instruct 12,351 19, , Supplies & Materials-Individua 202, ,224 91, , Assistive Tech for Teachers 0 3, , SpEd Testing 0 37, , Textbooks/Instr. Software 0 1, Food 0 2, , Supplies and Materials 327, ,837 1,457, , Building Construction 51,765 37,816 51, , Equipment Purchased 17, ,387 16, , Pupil Transportation Vehicles 0 132, , Technology Equipment 17,112 78,869 16,859 39, Technology Equipment SpEd 5, ,101 5,358 58, Capital Expenditures 91, ,173 90, , Dues, Membership, Licenses , Federal & Nonpublic Indirect C 140, , ,919 82, Scholarships 7,105 7,000 7, Other Expenditures 147, , ,919 84, Expense 37,019,423 35,638,696 33,997,419 31,887,243 ================ ================ ================ ================ Number of Accounts: 3186 ************************ End of report ************************ 94

95 Fund 01 Curriculum Development The preparation and utilization of curriculum materials, training in the various techniques of stimulating and motivating pupils, and instruction-related research and evaluation done by consultants. Budget Highlights: This team works directly with teachers and administrators to support delivery of instruction in the classroom that aligns to Minnesota state standards and board established policy. Any changes to FTE in this area are reflecting a change in funding source as opposed to actual reduction to staff in these areas. Budgeted Full-Time Equivalents (excludes variable time-sheet hours) allocated to this Program: Group Job Title FY 2016 FY 2015 Cabinet Executive Director Of Curriculum & Instruction Principals Assistant Principal on Special Assignment Administrators Coordinator Of Elementary Curriculum Administrators Coordinator Of Instructional Coaching Administrators Coordinator Of Secondary Curriculum Teachers Instructional Technology Specialist Teachers T.O.S.A. - Instructional Technology Specialist Off-Schedule Office Manager for Curriculum & Instruction Clerical Curriculum & Instruction Secretary Clerical Instructional Technology Secretary

96 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: Curriculum Development (Date: 4/2015) 12:02 PM Obj Object Original Budget Q3 Rev Budget Original Budget FY Activity 110 Administration/Supervision 68, ,100 95,172 96, Off Schedule 51,119 50,488 51,361 47, Administrators 33, , , , Principals-Assistant & Assoc 56, Licensed Classroom Teacher , , Licensed Instructional Support 186, , , Substitute Teacher Salaries 18,467 20,780 17,929 45, Clerical 80,350 80,350 75,069 72, Other Salary Payments (License 157, , , , Other Salary Payments (Non-Lic 7,403 8,330 7,187 1, Salaries and Wages 660, , , , FICA 39,949 41,555 37,050 41, Medicare 9,468 9,851 8,703 9, PERA 10,415 9,813 9,166 8, TRA 39,128 41,861 36,383 39, Health Insurance 70,364 76,238 78,188 71, Life Insurance Dental Insurance 5,316 5,615 5,437 5, Long-Term Disability Insurance Active Employee 403B 3,936 4,061 3,819 4, Active Employee HRA 4,101 4,252 1,500 3, Workers Compensation 4,954 5,166 4,587 5, OPEB Up to or equal to the ARC 0 19, OPEB In excess of the ARC 0 20, OPEB Pay-as-you-go , Employee Benefits 188, , , , Consulting Fees/Fees for Servi 6,264 50,821 6,171 32, Legal Services 1,000 1, Communication Services 1,864 2,566 1,836 1, Postage and Parcel Services 2,237 7,004 2,204 5, Transportation Contracts 9,349 6,211 9,211 2, Travel, Conventions and Confer 22,807 22,470 22,470 30, Printing-External Interdepartmental Services , Purchased Services 43,521 90,072 41, , Supplies & Materials-Non Instr 38,804 17,975 38,230 48, Printing-Paper Tiger 103,530 96, , NonInstr Software Licensing 0 3, , Printing-Building Copiers 9,920 9,773 9,773 4, Supplies & Materials-Instruct 21, ,268 21,145 57, Textbooks/Instr. Software 37,478 4,824 36,924 8, Standardized Tests 4, , Food Supplies and Materials 216, , , , Equipment Purchased 180,000 61, ,000 79, Technology Equipment 1,177 15,540 1,160 30, Capital Expenditures 181,177 76, , ,264 96

97 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: Curriculum Development (Date: 4/2015) 12:02 PM Obj Object Original Budget Q3 Rev Budget Original Budget FY Activity 820 Dues, Membership, Licenses 1,822 1,795 1,795 1, Other Expenditures 1,822 1,795 1,795 1, Expense 1,292,196 1,375,383 1,220,699 1,300,376 ================ ================ ================ ================ Number of Accounts: 83 ************************ End of report ************************ 97

98 Fund 01 Library Media Center Activities related to the administration of printed, audiovisual and computer resources. Budget Highlights: Media specialists and media paras ensure the media center is open and ready to help students engage in the world of books. Specialists teach classes at the elementary level and provide support to students at the secondary level. Secondary media specialists were decreased this year. This does not reduce the time that students have access to the media center nor the amount of resources available to students and staff in the media centers. Budgeted Full-Time Equivalents (excludes variable time-sheet hours) allocated to this Program: Group Job Title FY 2016 FY 2015 Teachers Library Media Specialist Paraprofessionals Elementary Paraprofessionals Paraprofessionals Secondary Paraprofessionals Clerical Library Secretary Clerical Media Secretary Clerical Staff Development Secretary

99 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: Library Media Center (Date: 4/2015) 12:03 PM Obj Object Original Budget Q3 Rev Budget Original Budget FY Activity 120 Librarians 783, , , , Non-Licensed Classroom Personn 338, , , , Clerical 113, , , , Other Salary Payments (License Other Salary Payments (Non-Lic 0 9,201 6,001 10, Salaries and Wages 1,235,206 1,365,736 1,427,112 1,281, FICA 75,421 82,967 86,785 77, Medicare 17,636 19,402 20,296 18, PERA 33,879 33,391 33,494 31, TRA 58,757 68,032 72,385 59, Health Insurance 220, , , , Life Insurance Dental Insurance 13,133 13,457 11,745 11, Long-Term Disability Insurance Active Employee 403B 6,696 3,233 2,999 2, Active Employee HRA 6,170 10,579 4,500 4, Workers Compensation 9,266 10,220 10,704 9, OPEB Up to or equal to the ARC 0 43, OPEB In excess of the ARC 0 44, OPEB Pay-as-you-go , Employee Benefits 442, , , , Consulting Fees/Fees for Servi 3,137 3,091 3, Postage and Parcel Services Repairs and Maintenance Servic 12,217 12,026 12,036 4, Travel, Conventions and Confer Interdepartmental Services Purchased Services 15,582 15,341 15,351 4, Supplies & Materials-Non Instr 5,749 11,028 8,619 9, Printing-Paper Tiger Printing-Building Copiers 1,000 1, , Repair Supplies 6,347 4,111 6,253 1, Supplies & Materials-Instruct , , Media Resources 199, , , , Supplies and Materials 213, , , , Technology Equipment 10,353 11,595 10, Capital Expenditures 10,353 11,595 10, Dues, Membership, Licenses 83,342 82,120 82,110 82, Other Expenditures 83,342 82,120 82,110 82, Expense 2,000,649 2,262,042 2,155,999 1,984,145 ================ ================ ================ ================ Number of Accounts:

100 Fund 01 Staff Development Activities designed to contribute to the professional growth of instructional staff members during their service to the school district. Budget Highlights: This area of the budget includes expenditures from three areas. FTEs in this program will be shown separately to help differentiate between these three funding streams: Restricted Staff Development funding at 2% of the general education revenue Achievement & Integration funding General Fund Winona State University Graduate Induction Program Our strategic action plan has identified the use of professional learning communities to support professional development in our district. Research tells us this is most successfully done with the backing of instructional coaches. Beginning the school year, each site had at a minimum a 0.5 FTE Instructional Coach to provide job embedded professional development and support of PLCs. These coaches are being paid for from various funding streams, this being one of them. Budgeted Full-Time Equivalents (excludes variable time-sheet hours) allocated to this Program: Group Job Title Restricted Staff Development Funding FY 2016 FY 2015 Cabinet Executive Director of Curriculum & Instruction Principals Principal on Special Assignment Teachers Family & Community Liaison Teachers Instructional Coaches Clerical Staff Development Secretary Achievement & Integration Funding will cover 2.0 FTE Instructional Coaches. Budgeted Full-Time Equivalents (excludes variable time-sheet hours) allocated to this Program: Group Job Title Achievement & Integration Funding FY 2016 FY 2015 Teachers Instructional Coach

101 The Graduate Induction Program (GIP) is a 30-year partnership that we have with Winona State University. The GIP affords us the opportunity to have 16 graduate residents in our elementary and middle schools. This program also affords us 4 Clinical Coaches who serve to mentor and support the residents, as well as 5 Implementation Associates who work to support our general education and English Language education teachers throughout our District. The GIP also has a 0.5 FTE Program Coordinator who works with the residents, the clinical coaches, and the District administration. This partnership is cost neutral for the district while affording us additional supports for our staff. WSU also provides a 0.5 FTE Program Director. Our Program Coordinator collaborates with the WSU Program Director to provide support to the Clinical Coaches and the GIP residents. The Clinical Coaches serve as instructional coaches to provide job-embedded professional development to support the GIP residents. Budgeted Full-Time Equivalents (excludes variable time-sheet hours) allocated to this Program: Group Job Title General Fund Graduate Induction Program FY 2016 FY 2015 Teachers T.O.S.A. GIP Program Coordinator Teachers T.O.S.A. Clinical Coach Teachers T.O.S.A. Implementation Associate Clerical Graduate Induction Program Secretary

102 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: Staff Development (Date: 4/2015) 12:03 PM Obj Object Original Budget Q3 Rev Budget Original Budget FY Activity 110 Administration/Supervision 35,100 29,900 28,428 28, Administrators , Principals 30, Licensed Classroom Teacher , Licensed Instructional Support 1,517,593 1,458,697 1,298, , Substitute Teacher Salaries 25, , , , Substitute Non-Licensed Classr 0 2,186 28,000 1, Clerical 35,998 33,831 31,124 30, Coaching 22,960 22,960 22,960 20, Other Salary Payments (License 36, , , , Other Salary Payments (Non-Lic 48,177 64,902 13,000 52, Salaries and Wages 1,752,362 2,319,053 2,073,585 1,805, FICA 107, , , , Medicare 25,176 32,569 26,779 25, PERA 6,312 6,350 2,255 5, TRA 122, , , , Health Insurance 248, , , , Life Insurance 1,340 1, , Dental Insurance 15,400 15,120 7,628 10, Long-Term Disability Insurance 1,684 1, Active Employee 403B 11,084 9,274 5,517 7, Active Employee HRA 8,866 9,922 4,500 7, Workers Compensation 13,145 17,053 13,924 13, OPEB Up to or equal to the ARC 0 22, OPEB In excess of the ARC 0 22, OPEB Pay-as-you-go , Interdeptment Employee Benefit , Employee Benefits 561, , , , Consulting Fees/Fees for Servi 426, , , , Postage and Parcel Services Travel, Conventions and Confer 832, , , , Interdepartmental Services Purchased Services 1,259,537 1,156,694 1,071, , Supplies & Materials-Non Instr 12, ,369 39,720 38, Printing-Paper Tiger 4,053 4, NonInstr Software Licensing 38,976 38, , Printing-Building Copiers 4,545 4,500 4,500 1, Food 22,944 24,599 9,000 10, Supplies and Materials 82, ,038 53,720 51, Technology Equipment 4,000 4,000 4,000 2, Capital Expenditures 4,000 4,000 4,000 2, Dues, Membership, Licenses 10,658 10, Other Expenditures 10,658 10, Expense 3,670,777 4,340,621 3,633,859 3,161,

103 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: Staff Development (Date: 4/2015) 12:03 PM Obj Object Original Budget Q3 Rev Budget Original Budget FY Activity ================ ================ ================ ================ Number of Accounts: 597 ************************ End of report ************************ 103

104 Fund 01 Counseling & Guidance Activities involved in counseling elementary and secondary pupils, on learning, career planning, and building and sustaining a safe and welcoming learning environment. Budget Highlights: School Counselors provide services to students and families in the areas of academic achievement, personal-social development and career/college readiness. School counselors provide services at all of our secondary sites and one elementary site. During the school year the district employed 25.6 FTE of Counselors. The FTE will increase to 26.1 FTE for the school year. Counselors are funded from the general fund, Title I, and site compensatory dollars. Budgeted Full-Time Equivalents (excludes variable time-sheet hours) allocated to this Program: Group Job Title FY 2016 FY 2015 Teachers Guidance Elementary Teachers Guidance Secondary Clerical Guidance Office Secretary

105 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: Counseling & Guidance (Date: 4/2015) 12:04 PM Obj Object Original Budget Q3 Rev Budget Original Budget FY Activity 165 School Counselor 1,760,521 1,683,896 1,676,739 1,572, Clerical 95,059 94,924 93,975 86, Summer School Teachers 42,374 41, Salaries and Wages 1,897,954 1,819,960 1,770,714 1,659, FICA 113, , ,949 98, Medicare 26,627 25,481 24,778 23, PERA 7,130 7,120 6,814 6, TRA 135, , , , Health Insurance 366, , , , Life Insurance 1,876 1,902 1,764 1, Dental Insurance 26,373 24,045 20,874 20, Long-Term Disability Insurance 2,516 2,554 2,348 2, Active Employee 403B 11,315 10,416 10,515 10, Active Employee HRA 10,726 10,500 7,500 7, Workers Compensation 14,236 13,651 13,282 12, OPEB Up to or equal to the ARC 0 43, OPEB In excess of the ARC 0 44, OPEB Pay-as-you-go , Employee Benefits 716, , , , Postage and Parcel Services Transportation Contracts Interdepartmental Services , Purchased Services , Supplies & Materials-Non Instr 0 5, , Printing-Paper Tiger 0 1, NonInstr Software Licensing 0 2, Printing-Building Copiers 0 3, , Textbooks/Instr. Software 0 1, Supplies and Materials 0 14, , Dues, Membership, Licenses Other Expenditures Expense 2,613,960 2,602,075 2,409,292 2,276,867 ================ ================ ================ ================ Number of Accounts: 215 ************************ End of report ************************ 105

106 Fund 01 Health Services Activities related to health services for students. This includes care and treatment plans, medication administration, first aid response, and chart review. Budget Highlights: Health Services are provided in the form of Licensed School Nurses (LSN) and building nurses (LPN). The LSNs serve as a liaison between the doctors, parents and the building health office. They provide training and education regarding medical procedures to health office staff, paraprofessionals, and teachers. The LPNs are hands-on with day to day medical needs of the building. They disperse medication, respond to school accidents and conduct medical assessments on students for asthma and diabetes. Health service hours were added at HSCC and Heintz Center. Health services staff are paid from a combination of general fund and Special Education dollars. Full-Time Equivalents (excludes variable time-sheet hours) allocated to this Program: Group Job Title FY 2016 FY 2015 Teachers LSN Paraprofessionals Clinical Nursing Assistant Paraprofessionals SSS Para Clinical Nursing Assistant Non-Schedule LPN

107 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: Health Services (Date: 4/2015) 12:05 PM Obj Object Original Budget Q3 Rev Budget Original Budget FY Activity 154 School Nurse 198, , , , Licensed Nursing Services 682, , , , Certified Paraprofessional and 22, Non-Instructional Support , Salaries and Wages 903, , , , FICA 53,286 39,990 44,399 42, Medicare 12,459 9,350 10,385 10, PERA 53,549 41,491 42,761 41, TRA 14,229 8,034 10,392 9, Health Insurance 200, , , , Life Insurance Dental Insurance 13,785 17,610 19,428 19, Long-Term Disability Insurance Active Employee 403B Active Employee HRA 11,466 13,313 9,750 10, Workers Compensation 6,566 4,955 5,465 5, OPEB Up to or equal to the ARC 0 59, OPEB In excess of the ARC 0 60, OPEB Pay-as-you-go , Employee Benefits 367, , , , Repairs and Maintenance Servic 1,755 2,769 1, Travel, Conventions and Confer 1,852 1,825 1, Interdepartmental Services Purchased Services 3,607 4,594 3, Supplies & Materials-Non Instr 36,866 36,615 38,058 32, Printing-Building Copiers Supplies & Materials-Individua 1,573 1,434 1, Textbooks/Instr. Software Supplies and Materials 39,202 38,074 39,633 33, Equipment Purchased 6,438 5,877 5,358 3, Capital Expenditures 6,438 5,877 5,358 3, Expense 1,319,906 1,182,703 1,149,907 1,128,285 ================ ================ ================ ================ Number of Accounts: 270 ************************ End of report ************************ 107

108 Fund 01 Social Work Services Activities include providing supports to students and families involving a variety of areas. This support includes individual and small group servicing as well as collaboration with families and staff. Budget Highlights: School Social Workers provide short-term, long term and crisis services to support and promote students academic and social success. They serve as a home-school-community liaison and provide consultation and education to families and school staff. Social Workers provide services to all of our school sites. There is additional FTE allocated to Social Work staffing for due to an increase in student/family needs. Social Work staffing is funded through special education, site compensatory and district compensatory dollars. Budgeted Full-Time Equivalents (excludes variable time-sheet hours) allocated to this Program: Group Job Title FY 2016 FY 2015 Teachers Social Worker

109 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: Social Work Services (Date: 4/2015) 12:05 PM Obj Object Original Budget Q3 Rev Budget Original Budget FY Activity 156 School Social Worker 912, , , , Salaries and Wages 912, , , , FICA 55,805 49,527 40,976 37, Medicare 13,052 11,586 9,582 8, TRA 68,409 59,247 50,382 43, Health Insurance 169, ,922 81,775 81, Life Insurance Dental Insurance 11,285 9,108 5,810 6, Long-Term Disability Insurance 1,109 1, Active Employee 403B 6,384 3,545 2,705 3, Active Employee HRA 4,699 5, , Workers Compensation 6,845 6,083 5,040 4, OPEB Up to or equal to the ARC OPEB In excess of the ARC OPEB Pay-as-you-go Employee Benefits 337, , , , Supplies & Materials-Non Instr Printing-Building Copiers Supplies & Materials-Individua 1,848 1,821 1, Supplies and Materials 1,848 2,558 1, Expense 1,251,881 1,090, , ,734 ================ ================ ================ ================ Number of Accounts: 204 ************************ End of report ************************ 109

110 Fund 01 Pupil Transportation Activities concerned with the transporting, by public or private carrier, of pupils to and from school or between schools for instructional purposes. This includes transportation safety coordination, training, and information activities. Budget Highlights: Currently the District transports over 12,600 students, including 317 students in Type III Vehicles (vans). Four Type III vehicles were purchased in by the District to meet the demand for van services that were not able to be accommodated through contracted services. The in-house and contracted costs of providing various transportation services for students are included in this budget. The District must track separately, using multiple account codes, the cost of summer learning year, open enrollment, late activity bus, crossing guards, regular toand-from school, special education, between schools, and non-public transportation services. The transportation contracted services line item budget of $9.6 million will be spent approximately as follows with these vendors: $7.4 million to First Student $1.1 million to R&S Transport $0.7 million to Kennedy $0.3 million to RST Transport $0.1 million to smaller van services or to parents Budgeted Full-Time Equivalents (excludes variable time-sheet hours) allocated to this Program: Group Job Title FY 2016 FY 2015 Paraprofessionals Transportation Special Education Office Paraprofessionals Transportation Paraprofessionals Paraprofessionals Van Driver Off-Schedule Manager Of Transportation Off-Schedule Assistant Manager Of Transportation Off-Schedule Assistant Transportation Coordinator Off-Schedule Transportation Data Management Clerical Transportation Router

111 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: Pupil Transportation (Date: 4/2015) 12:06 PM Obj Object Original Budget Q3 Rev Budget Original Budget FY Activity 114 Off Schedule 249, , , , Non-Licensed Classroom Personn 26,160 30,108 29,926 30, Substitute Non-Licensed Classr 5,000 45,000 45,000 53, Certified Paraprofessional and 740, , , , Non-Instructional Support 154, , , , Clerical 34,178 33,132 39,592 67, Other Salary Payments (License Other Salary Payments (Non-Lic 7,000 4,000 4,000 2, Salaries and Wages 1,216,520 1,213,409 1,254,068 1,186, FICA 74,011 73,356 75,946 71, Medicare 17,311 17,158 17,762 16, PERA 90,050 89,686 90,918 85, TRA Health Insurance 397, , , , Life Insurance 1,074 1,249 1,226 1, Dental Insurance 28,956 28,832 28,354 26, Long-Term Disability Insurance 1,084 1,287 1,229 1, Active Employee 403B 1, Active Employee HRA 18,000 18,000 14,250 15, Workers Compensation 9,123 9,102 9,412 8, Employee Benefits 638, , , , Consulting Fees/Fees for Servi 338, , , , Credit Card Processing Fees 2,030 2,000 2, Communication Services 4,568 4,800 4,500 3, Postage and Parcel Services 7,105 7,000 7,000 8, Repairs and Maintenance Servic 3,553 13,900 3,500 2, Transportation Contracts 9,597,700 8,888,957 8,019,573 62, Transportation Contracts Priv ,662, Private Contracts , Parent Contracts , Interdepartmental Transportati , Travel, Conventions and Confer 7,105 7,200 7,000 4, Printing-External Interdepartmental Services Purchased Services 9,960,176 9,255,475 8,376,691 8,941, Supplies & Materials-Non Instr 17,255 15,600 17,000 16, Printing-Paper Tiger 1,015 1,000 1, NonInstr Software Licensing , Printing-Building Copiers 2,134 2,102 2,102 2, Gas/Oil 50,750 51,500 53,000 33, Supplies and Materials 71,154 70,202 73,102 56, Equipment Purchased 7,765 2,650 7,650 1, Pupil Transportation Vehicles , Technology Equipment , Capital Expenditures 7,765 2,650 7,650 57, Dues, Membership, Licenses 2,030 2,000 2, Refunds 1, ,

112 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: Pupil Transportation (Date: 4/2015) 12:06 PM Obj Object Original Budget Q3 Rev Budget Original Budget FY Activity 8-- Other Expenditures 3,030 2,500 4, Expense 11,896,996 11,165,594 10,331,692 10,845,241 ================ ================ ================ ================ Number of Accounts: 99 ************************ End of report ************************ 112

113 Fund 01 Other Pupil Support Services Encompasses all other activities related to pupil support services. Budget Highlights: This program area provides support to students and families. There are four distinct areas of funding for this program: Achievement & Integration funding Safe Schools funding Refugee Grant funding Rochester ALC day care fees Achievement and Integration funding is used in a variety of ways. The positions highlighted below support students and families from diverse backgrounds as they transition into and are a part of Rochester Public Schools. Budgeted Full-Time Equivalents (excludes variable time-sheet hours) allocated to this Program: Group Job Title Achievement & Integration Funding FY 2016 FY 2015 Teachers Family & Community Liaison Teachers Elementary Education Paraprofessionals Bilingual Specialists Non-Schedule Minority Liaison Off-Schedule Coordinator of Students in Transition Off-Schedule Secondary Transition Specialist Safe Schools funding is authorized by the School Board through the annual property tax levy and restricted to certain uses. The District chooses to use this money to provide security paraprofessionals at the secondary schools as well as fund approximately five school liaison police officers in partnership with the City of Rochester. Budgeted Full-Time Equivalents (excludes variable time-sheet hours) allocated to this Program: Group Job Title Safe Schools Funding FY 2016 FY 2015 Paraprofessionals Paraprofessionals

114 The Rochester Alternative Learning Center provides a day care service for children of enrolled students. The staff in this area are supported by fees and tuition payments made by the students or a third party. Due to demand, the fees and tuition have been fully covering the costs of the staffing in the day care area. Budgeted Full-Time Equivalents (excludes variable time-sheet hours) allocated to this Program: Group Job Title Rochester ALC Day Care Fees FY 2016 FY 2015 Paraprofessionals Paraprofessionals

115 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: Other Pupil Support Services (Date: 4/2015) 12:06 PM Obj Object Original Budget Q3 Rev Budget Original Budget FY Activity 141 Non-Licensed Classroom Personn 232, , , , Licensed Instructional Support 542, , , Substitute Teacher Salaries Clerical , Cultural Liaison 538, , , Tutoring 0 38, , Other Salary Payments (License 0 21,614 8,800 25, Other Salary Payments (Non-Lic , Interdepartmental Employee Sal , Salaries and Wages 1,313,685 1,344,900 1,439, , FICA 79,573 79,301 85,396 28, Medicare 18,609 18,546 19,975 6, PERA 57,866 56,540 56,669 30, TRA 40,666 40,901 46,327 1, Health Insurance 401, , , , Life Insurance 1, Dental Insurance 27,022 25,055 25,351 10, Long-Term Disability Insurance 1,813 1,202 1, Active Employee 403B 4,734 4,042 3, Active Employee HRA 25,335 28,199 1,500 3, Workers Compensation 9,892 9,801 10,498 3, OPEB Up to or equal to the ARC 0 5, OPEB In excess of the ARC 0 5, OPEB Pay-as-you-go , Interdeptment Employee Benefit , Employee Benefits 667, , , , Contracts less than/equal $25K , Consulting Fees/Fees for Servi 347, , , , Postage and Parcel Services Transportation Contracts 10,000 14,813 10,000 5, Interdepartmental Transportati , Travel, Conventions and Confer 0 3, , Entry Fees/Student Travel Allo 0 3, , Purchased Services 357, , , , Supplies & Materials-Non Instr 0 182, , NonInstr Software Licensing Printing-Building Copiers Supplies & Materials-Instruct 1,000 1, , Textbooks/Instr. Software , Standardized Tests 0 170, , Media Resources 0 3, Food 1,000 53,832 1,000 29, Supplies and Materials 2, ,365 2, , Land Improvements 0 5, , Building Construction , Equipment Purchased 0 22,075 4,500 45, Technology Equipment 0 31, , Capital Expenditures 0 59,749 4,500 66,

116 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: Other Pupil Support Services (Date: 4/2015) 12:06 PM Obj Object Original Budget Q3 Rev Budget Original Budget FY Activity 820 Dues, Membership, Licenses Federal & Nonpublic Indirect C Scholarships 0 39, , Other Expenditures 0 39, , Expense 2,341,109 2,831,486 2,381,852 1,357,737 ================ ================ ================ ================ Number of Accounts: 506 ************************ End of report ************************ 116

117 Fund 01 Student & Family Engagement Activities related to student and family engagement for pupils of the school district. Budget Highlights: This Coordinator of SAFE & Community Partners provides support for the SAFE program. The SAFE (Student and Family Engagement) Program is a holistic college and career readiness leadership program for middle school and high school students who are historically underserved/first generation college bound. This position also serves on Strategic Planning Teams and works with various community organizations. The District receives grant funding from Olmsted County and from United Way in support of the SAFE program. Additionally, Achievement and Integration and general fund support this area. Budgeted Full-Time Equivalents (excludes variable time-sheet hours) allocated to this Program: Group Job Title FY 2016 FY 2015 Off-Schedule Coordinator of SAFE & Community Partners Off-Schedule Coordinator of Strategic Planning

118 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: Student & Family Engagement (Date: 4/2015) 12:07 PM Obj Object Original Budget Q3 Rev Budget Original Budget FY Activity 116 Administrators 114, , , , Clerical 0 5,789 34, Other Salary Payments (License 0 20, , Other Salary Payments (Non-Lic 0 4, , Salaries and Wages 114, , , , FICA 7,114 8,711 8,195 7, Medicare 1,664 2,038 1,916 1, PERA , TRA 8,590 10,479 7,854 8, Health Insurance 14,702 16,425 30,287 14, Life Insurance Dental Insurance 1,068 1,161 2, Long-Term Disability Insurance Workers Compensation 860 1,082 1, OPEB Pay-as-you-go Employee Benefits 34,652 40,868 54,613 35, Consulting Fees/Fees for Servi 6,843 6,742 6, Transportation Contracts 5,808 5,722 5,722 1, Travel, Conventions and Confer Entry Fees/Student Travel Allo 12,734 12,546 12,546 1, Purchased Services 25,385 25,010 25,010 3, Supplies & Materials-Non Instr 5,177 4,536 5,100 6, Printing-Building Copiers Supplies and Materials 5,177 4,646 5,100 6, Technology Equipment Capital Expenditures Expense 179, , , ,234 ================ ================ ================ ================ Number of Accounts: 44 ************************ End of report ************************ 118

119 Fund 01 Equipment Repair Services Activities related to equipment repair service, such as technology repair services and costs. Budget Highlights: The budget for District technology repair services was funded through the use of Operating Capital funds until This budget is now a component of the General Fund. As the District continues to add technology the resources available for repair will need to be adjusted accordingly. Budgeted Full-Time Equivalents (excludes variable time-sheet hours) allocated to this Program: Group Job Title FY 2016 FY 2015 Off-Schedule Electronic Repair Technician Off-Schedule Technology Repair Supervisor Off-Schedule Technology Repair Technician

120 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: Equipment Repair Services (Date: 4/2015) 12:07 PM Obj Object Original Budget Q3 Rev Budget Original Budget FY Activity 114 Off Schedule 64,486 60,378 57,038 57, Non-Instructional Support 101, ,562 92,814 90, Salaries and Wages 166, , , , FICA 9,998 10,585 8,967 9, Medicare 2,338 2,476 2,098 2, PERA 12,486 13,196 10,864 10, Health Insurance 30,854 30,854 31,780 28, Life Insurance Dental Insurance 2,568 2,508 2,497 2, Long-Term Disability Insurance Active Employee HRA Workers Compensation 1,249 1,320 1,124 1, OPEB Up to or equal to the ARC 0 7, OPEB In excess of the ARC 0 7, Employee Benefits 61,185 78,281 58,994 55, Consulting Fees/Fees for Servi 30,000 27, , Vehicle Repairs 2,000 2, , Purchased Services 32,000 29, , NonInstr Software Licensing 3,000 2, Repair Supplies 42,448 50,453 67,626 59, Gas/Oil 1,000 1, , Supplies and Materials 46,448 54,872 67,626 61, Vehicles Purchased 0 25, Technology Equipment 30,000 18,200 39,400 39, Capital Expenditures 30,000 43,251 39,400 39, Dues, Membership, Licenses Other Expenditures Expense 336, , , ,799 ================ ================ ================ ================ Number of Accounts: 21 ************************ End of report ************************ 120

121 Fund 01 Operations & Maintenance Activities related to maintaining and sustaining the utility, economic and aesthetic value of existing real property. Budget Highlights: This budget funds day-to-day operations and maintenance in our buildings. This includes maintenance consumable supplies, air filters, and repair parts. A decrease in overall budget of.065% ($616,810) completed primarily by the reorganization of or elimination of several positions was done to reduce budgetary concerns within the District. The reorganization of the Director position for Facilities was done as a cost savings to reduce the budgetary concerns within District. The position of the Coordinator of District Security, Emergency Response and Performance Management was merged with the duties of the former Director of Facilities position to create the position of Director of Security, Safety and Facilities. A reduction in staff of an HVAC technician position was done to reduce budgetary concerns within the District. It is expected that contractual work will increase with this reduction but it is difficult to predict any percentage increase. A reduction in staff of the Coordinator of Facilities Operations was done to reduce budgetary concerns within the District. Some of the duties of the position assignment were absorbed by the Low Voltage Technician with the remaining duties among Health and Safety, Construction Services, and the Maintenance Supervisor. The Low Voltage Technician position was shifted from Technology Support Services leadership to Facilities. Of the 96 FTE in Custodians, 2 FTE are filled by Express Temporary Service. The District also uses Express to fill daily absences when another District employee is not available to cover a shift. Budgeted Full-Time Equivalents (excludes variable time-sheet hours) allocated to this Program: Group Job Title FY 2016 FY 2015 Cabinet Director Of Facilities, Grounds, Safety Off-Schedule Coordinator of Facilities Operations Off-Schedule Maintenance Supervisor Off-Schedule Low Voltage Technician Off-Schedule Head Custodian Engineers Clerical Facilities & Grounds Secretary Maintenance Operating Engineers Maintenance Custodians

122 Group Job Title FY 2016 FY 2015 Maintenance Carpenters & Locksmiths Maintenance Grounds Lead Maintenance HVAC Lead Maintenance HVAC Technician Maintenance Light Equipment Operators Maintenance Truck Drivers

123 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: Operations & Maintenance (Date: 4/2015) 12:08 PM Obj Object Original Budget Q3 Rev Budget Original Budget FY Activity 110 Administration/Supervision 33,600 27,500 27,038 13, Off Schedule 379, , , , Clerical 49,317 49,317 41,134 42, Maintenance Staff 4,226,621 3,913,285 3,837,962 3,345, Other Salary Payments (License 7, , Other Salary Payments (Non-Lic Maintenance Overtime 268, , , , Interdepartmental Employee Sal -94, , , , Salaries and Wages 4,869,489 4,541,495 4,505,813 4,042, FICA 298, , , , Medicare 69,700 64,835 65,310 58, PERA 369, , , , TRA , Health Insurance 1,274,206 1,218,357 1,104,548 1,010, Life Insurance 4,721 4,554 4,255 4, Dental Insurance 89,115 84,563 72,876 71, Long-Term Disability Insurance 5,640 5,820 5,678 5, Active Employee 403B 29,150 17,741 8,505 6, Active Employee HRA 46,725 49,688 36,000 35, Severance 403B 17,510 5,000 17,000 20, Severance HRA 19,570 94,000 19,000 24, Workers Compensation 37,014 34,527 34,686 31, OPEB Up to or equal to the ARC 0 271, OPEB In excess of the ARC 0 278, OPEB Pay-as-you-go , Interdeptment Employee Benefit -59,883-75,851-75,851-53, Employee Benefits 2,201,249 2,671,406 1,906,615 1,863, Consulting Fees/Fees for Servi 314, , , , Legal Services 1,000 11, Credit Card Processing Fees 2,692 2,152 2, Electricians 67,295 78,772 66,300 63, Express Temporary Service 138, ,830 40,800 43, Communication Services 4,141 4,080 4,080 3, Data Lines 0 0 5, Postage and Parcel Services , Repairs and Maintenance Servic 35,000 40,100 30,000 25, Vehicle Repairs 64,252 71,302 63,302 58, Snow Removal 44,589 6,874 44,346 2, Travel, Conventions and Confer 7,761 7,576 7,646 8, Operating Leases or Rentals 150, , , , Interdepartmental Services -92,003-76,367-76, , Purchased Services 738,980 1,072,727 1,168,404 1,035, Supplies & Materials-Non Instr 128, , , , NonInstr Software Licensing Printing-Building Copiers 1,135 1,033 1, Custodial Supplies 570, , , , Filters 53,737 55,616 52,471 43, Repair - Equip/Vehicles 6,274 25,581 6,181 20, Grounds Managment 25,356 24,760 39,760 28, Repair Supplies 151, , , , Gas/Oil 83,535 75,300 82,300 91,

124 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: Operations & Maintenance (Date: 4/2015) 12:08 PM Obj Object Original Budget Q3 Rev Budget Original Budget FY Activity 490 Food , Supplies and Materials 1,020,581 1,042,272 1,040, , Land Improvements 3, , Building Construction , Equipment Purchased 194, , , , Interdept Construct -75, ,000-15, Vehicles Purchased , Technology Equipment 0 1, , Capital Expenditures 123, , , , Dues, Membership, Licenses 518 4, , Taxes 0 14,350 14,350 12, Other Expenditures ,950 14,860 15, Expense 8,954,235 9,646,045 8,748,634 8,176,265 ================ ================ ================ ================ Number of Accounts: 529 ************************ End of report ************************ 124

125 Fund 01 Utilities Encompasses all utilities costs of the school district. Budget Highlights: This area covers all utilities for the district except for Northrop and Hawthorne funding for those two buildings is part of the Fund 04 budget as the buildings are exclusive to Community Education. A proposed overall increase of 1.2% for has been incorporated by analyzing utilities utilization and applying an inflationary increase to that average. There are no Budgeted Full-Time Equivalents allocated to this Fund. 125

126 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: Utilities (Date: 4/2015) 12:08 PM Obj Object Original Budget Q3 Rev Budget Original Budget FY Activity 305 Consulting Fees/Fees for Servi 41,412 40,000 40,800 47, Communication Services 413, , , , Data Lines 324, , , , Utility Services-Electric 2,402,000 2,410,000 2,569,000 2,292, Utility Services-Water & Sewer 258, , , , Utility Services-Refuse 132, , , , Utility Services-Natural Gas 1,082,000 1,007, , Monitoring Service 34,000 35,000 41,600 29, Purchased Services 4,686,412 4,604,815 4,755,804 3,375, Natural Gas For Building ,164, Fuel Oil For Building 23,000 50,000 75,000 61, Supplies and Materials 23,000 50,000 75,000 1,226, Expense 4,709,412 4,654,815 4,830,804 4,601,305 ================ ================ ================ ================ Number of Accounts: 143 ************************ End of report ************************ 126

127 Fund 01 Capital Facilities Encompasses all expenditures incurred under the school district's capital expenditure facilities program. Budget Highlights: The Capital Facilities budget funds Health & Safety projects, ice rink leases, preventative maintenance, Fire Marshall issues, ADA compliance, athletic facilities, property taxes and a small contingency fund for facilities projects that are new or added construction. The majority of the decrease in capital facilities is related to the completion of most major projects from the summer of 2014 like building additions for additional kindergarten classrooms and the Facilities Services Center as well as less technology equipment purchases from Certificate of Participation Series 2013B. These reductions are also planned in part to reduce budget deficits all while maintaining funds for building modifications that do not fit the criteria for alternate facilities money. Budgeted Full-Time Equivalents (excludes variable time-sheet hours) allocated to this Program: Group Job Title FY 2016 FY 2015 Cabinet Director of Facilities, Grounds, Safety Off-Schedule Coordinator of Health & Safety Clerical Health & Safety Secretary

128 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: Capital Facilities (Date: 4/2015) 12:09 PM Obj Object Original Budget Q3 Rev Budget Original Budget FY Activity 110 Administration/Supervision 22,400 28,125 34,125 13, Off Schedule 61,286 60,905 57,038 37, Substitute Teacher Salaries Clerical 46,842 46,878 38,778 37, Other Salary Payments (License 2,588 2,588 2,588 4, Other Salary Payments (Non-Lic 0 4, , Salaries and Wages 133, , ,529 93, FICA 8,148 8,728 8,218 5, Medicare 1,905 2,041 1,923 1, PERA 8,109 10,298 9,421 6, TRA Health Insurance 12,537 12,918 12,018 8, Life Insurance Dental Insurance Long-Term Disability Insurance Active Employee 403B Active Employee HRA 1,275 1,313 1, Workers Compensation 998 1, Employee Benefits 34,512 37,904 36,115 24, Consulting Fees/Fees for Servi 267, , , , Credit Card Processing Fees 1, , Postage and Parcel Services Repairs and Maintenance Servic Travel, Conventions and Confer 5,000 5,000 8,000 4, Interdepartmental Services Purchased Services 274, , , , Supplies & Materials-Non Instr 85,151 77,344 77,912 83, Printing-Paper Tiger 1,500 1,500 1, NonInstr Software Licensing 0 38, , Printing-Building Copiers 1, , Supplies and Materials 87, ,790 80,412 91, Site or Grounds Acquisition 13,500 52,003 13, Land Improvements 68, ,075 80, , Building Construction 180,000 1,641, , , Building Leased 182, , , , Equipment Purchased 30, , , Technology Equipment 0 328, , Capital Expenditures 474,798 2,494, ,095 1,841, Dues, Membership, Licenses Taxes 1,500 13,987 13, , Other Expenditures 2,000 14,487 14, , Expense 1,006,279 3,253,709 1,063,146 2,828,666 ================ ================ ================ ================ 128

129 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: Capital Facilities (Date: 4/2015) 12:09 PM Obj Object Original Budget Q3 Rev Budget Original Budget FY Activity Number of Accounts: 365 ************************ End of report ************************ 129

130 Fund 01 Retirement of Nonbonded Obligations All payments of interest and principal for current nonbonded obligations. This is primarily leasepurchase Certificate of Participation debt payments. Budget Highlights The district currently has three outstanding debt issues where payments are required to be recorded in the General Fund. They are Certificates of Participation issued in 2009, 2012, and The 2009 issue was a refunding of an earlier issue. The 2012 issue was a refunding of an earlier issue along with the issuance of debt for phase I of the Alternative Learning Center project. The 2014 issue was for kindergarten building additions and phase II of the Alternative Learning Center project. The District is authorized to levy 100% of the annual principal and interest payments due through local property tax. The last payment on the existing debt issues is scheduled for In addition, the District entered into a lease-purchase agreement with US Bank in 2013 to finance the purchase of the former headquarters of People s Energy Services. The final payment on this agreement is due in There are no Budgeted Full-Time Equivalents allocated to this Fund. 130

131 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: Retirement of Nonbonded Obligations (Date: 4/2015) 12:09 PM Obj Object Original Budget Q3 Rev Budget Original Budget FY Activity 730 Loans Redemption 2,312,026 2,291,264 2,291,264 1,877, Loan Interest 747, , , , Debt Service 3,059,811 3,072,799 3,072,799 2,595, Expense 3,059,811 3,072,799 3,072,799 2,595,850 ================ ================ ================ ================ Number of Accounts: 4 ************************ End of report ************************ 131

132 Fund 01 Insurance Consists of all insurance activities relating to property and liability (excluding transportation), surety, and fidelity bond insurance programs. Budget Highlights: The Property policy insures the School District s property and building contents. The liability coverage is designed to protect the District in claims of liability. The annual premium provides coverage for property (building and contents), general liability, the auto fleet coverage and the umbrella policy of an additional $1,000,000 per occurrence. There are no Budgeted Full-Time Equivalents allocated to this Fund. 132

133 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: Insurance (Date: 4/2015) 12:10 PM Obj Object Original Budget Q3 Rev Budget Original Budget FY Activity 305 Consulting Fees/Fees for Servi Insurance 429, , , , Purchased Services 430, , , , Expense 430, , , ,620 ================ ================ ================ ================ Number of Accounts: 2 ************************ End of report ************************ 133

134 Fund 02 Food Service Fund Activities of a school district's food service program. Food service includes activities for the purpose of preparation and service of milk, meals, and snacks in connection with school and community service activities. All expenditures relating to meal preparation must be recorded in the Food Service Fund. Eligible expenditures include free/reduced price lunch eligibility application processing, meal accountability, food preparation, meal service, kitchen custodial service, and kitchen utilities (Minn. Stat. 124D.111, Subd. 3). Generally excluded from the Food Service Fund are the costs of lunchroom supervision, lunchroom custodial services, lunchroom utilities, or any other administrative costs that are the responsibility of the General Fund. Budget Highlights: Rochester Public Schools maintains a Student Nutrition Fund which records all revenue and expenditures involved with the school lunch and breakfast programs. À la carte/vending and catering sales and expenditures are recorded in this fund as well. The District serves approximately 1,560,000 lunches and 560,000 breakfasts each school year. Sales of à la carte/vending and catering total approximately $1,440,000 annually. The meals reimbursement rates for and the budgeted rates for are shown in the table below. Final State and Federal rates for have not yet been determined. Lunch Breakfast Federal All Meals Federal All Meals Federal Reduced Federal Reduced Severe Need Sites (>40% FRPL) Federal Free Federal Reduced Non-Severe Need Sites State Free and Paid Federal Free Severe Need Sites (>40% FRPL) State Reduced Federal Free Non Severe Need Sites Local Elementary State Full Paid Local Secondary State Reduced Local Reduced Local Elementary Local Secondary

135 Budgeted Full-Time Equivalents (excludes variable time-sheet hours) allocated to this Fund: Group Job Title FY 2016 FY 2015 Paraprofessionals Elem Para Student Nutrition Services SNS Associates Student Nutrition Services Nutrition Manager Student Nutrition Services SNS Assistant Nutrition Manager Student Nutrition Services Baker Student Nutrition Services Cashier Student Nutrition Services Elementary Lead Off-Schedule Coordinator Of Student Nutrition Service Off-Schedule Assistant Coordinator Of SNS Off-Schedule Dietitian Off-Schedule SNS Elementary Coordinator Off-Schedule SNS Executive Chef Off-Schedule Accountant Off-Schedule Communications Graphic Design Specialist Off-Schedule Internal Auditor Off-Schedule Manager Of Accounting Off-Schedule Staffing Specialist Clerical SNS Head Secretary Clerical SNS Secretary Clerical Accounting Technician Clerical Accounts Payable Lead Clerical Payroll Lead Clerical Payroll Technician Maintenance Truck Driver

136 Rochester Public Schools Food Service Fund Budget Original Revised FY 2016 FY 2015 Beginning Fund Balance $3,418,345 $3,480,214 Revenues Local Revenues $3,719,072 $3,662,495 State Aid $384,314 $380,075 Federal Aid $4,554,455 $4,333,629 Total Revenues $8,657,841 $8,376,199 Expenditures Salaries and Wages $2,596,193 $2,381,821 Employee Benefits $933,689 $882,478 Purchased Services $399,523 $389,287 Supplies and Materials $4,335,551 $4,165,742 Capital Expenditures $250,000 $606,740 Other Expenditures $12,000 $12,000 Total Expenditures $8,526,956 $8,438,068 Ending Fund Balance $3,549,230 $3,418,

137 Food Service Fund Revenue by Source Local Revenues $3,719, % State Aid $384, % Federal Aid $4,554, % Food Service Fund Expenditures by Object Capital Expenditures $250, % Other $12, % Salaries $2,596, % Supplies and Materials $4,335, % Purchased Services $399, % Benefits $933, % 137

138 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: Food Service Fund (Date: 4/2015) 11:42 AM Obj Object Original Budget Q3 Rev Budget Original Budget Actual R Revenue 092 Interest Earnings 4,500 4,500 8,000 10, Miscellaneous Revenue from Loc , Local Revenues 4,500 4,500 8,000 11, State Aids Received from Minne 384, , , , State Aids Received from Minne 384, , , , Federal Aids Received through 2,000 2,000 2,000 3, School Lunch Program 652, , , , Special Assistance - Needy Chi 2,278,806 2,203,132 2,112,668 2,094, Commodity Cash Rebate Program 100, , , , Commodity Distribution Program 428, , , , Special Milk Program 2,577 2,536 10,422 5, School Breakfast Program 816, , , , Cash In Lieu of Commodities Summer Food Service Program 272, , , , Federal Aids Received through 4,554,455 4,333,629 4,142,046 4,127, Food Service Sales to Pupils 3,496,130 3,456,153 3,534,554 3,274, Food Service Sales to Adults 63,099 62,358 56,680 57, Special Function Food Sales 146, ,414 96, , Vending Machine Food Sales 9,164 9,070 11,272 11, Permanent Transfers from other , Local Sales, Insurance Recover 3,714,572 3,657,995 3,698,770 3,467, Revenue 8,657,841 8,376,199 8,148,452 7,907,112 E Expense 110 Administration/Supervision 0 1, Off Schedule 406, , , , Non-Instructional Support 9,327 8,808 6,247 8, Clerical 93,373 93,759 88,729 83, Maintenance Staff 76,936 66,635 71,167 76, Cafeterial Subs 27,600 26,780 26,780 34, Student Nutrition Services 1,887,786 1,761,744 1,904,829 1,654, Interdepartmental Employee Sal 94,415 94, , , Salaries and Wages 2,596,193 2,381,821 2,566,076 2,491, FICA 165, , , , Medicare 38,611 34,083 35,292 30, PERA 199, , , , Health Insurance 335, , , , Life Insurance 1,282 1, , Dental Insurance 20,279 20,941 19,685 18, Long-Term Disability Insurance 1,196 1, Active Employee 403B 3,782 4,141 3,438 2, Active Employee HRA 21,569 21,842 15,458 21,

139 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: Food Service Fund (Date: 4/2015) 11:42 AM Obj Object Original Budget Q3 Rev Budget Original Budget Actual E Expense 270 Workers Compensation 87,281 85,962 80,990 61, Interdeptment Employee Benefit 59,883 59,883 75,851 64, Employee Benefits 933, , , , Consulting Fees/Fees for Servi 22,000 27, ,000 15, Credit Card Processing Fees 90,000 90, , Communication Services 7,020 7,020 7,020 6, Postage and Parcel Services 7,000 7,400 7,400 5, Utility Services-Refuse 87,000 87,000 87,000 84, Repairs and Maintenance Servic 50,000 50,000 50,000 54, Travel, Conventions and Confer 25,600 25,600 25,600 19, Laundry/Dry Cleaning 15,200 15,200 15,200 15, Interdepartmental Services 95,703 80,067 80,067 78, Purchased Services 399, , , , Supplies & Materials-Non Instr 222, , , , Printing-Paper Tiger 7,000 4,900 5,000 9, Printing-Building Copiers 5,000 3,900 5,000 5, Uniforms 8,000 3,500 12,000 6, Repair Supplies 13,500 15,800 15,800 11, Gas/Oil 1,000 1,000 1, Food 3,049,277 2,947,539 3,194,068 2,671, Commodities 428, , , , Milk 600, , , , Supplies and Materials 4,335,551 4,165,742 4,395,291 3,820, Building Construction 0 342, ,000 12, Equipment Purchased 250, , , , Technology Equipment 0 3, , Capital Expenditures 250, , , , Dues, Membership, Licenses 2,000 2,000 2,000 1, Refunds 10,000 10,000 10,000 6, Other Expenditures 12,000 12,000 12,000 8, Expense 8,526,956 8,438,068 8,595,782 8,402,207 Grand Revenue Totals 8,657,841 8,376,199 8,148,452 7,907,112 Grand Expense Totals 8,526,956 8,438,068 8,595,782 8,402,207 Grand Totals 130,885 61, , ,095 Profit Loss Loss Loss Number of Accounts: 527 ************************ End of report ************************ 139

140 Fund 04 Community Service Fund Activities of the Community Service program. The Community Service Fund is comprised of five components, each with its own fund balance: Community Education, Restricted/Reserved Fund Balance 431 Community Education, Restricted Fund Balance 464 Early Childhood Family Education (ECFE), Restricted/Reserved Fund Balance 432 School Readiness, Restricted/Reserved Fund Balance 444 Adult Basic Education (ABE), Restricted/Reserved Fund Balance 447 Community Education includes only those activities authorized in Minnesota Statutes, section 124D.19. The focus of these activities is enrichment programs for any age level that are not part of the K-12 education program. This section may also be used for K-12 summer school enrichment activities and after school activities which, although educational in nature, are not for credit and are not required for graduation. Rochester Public Schools Community Service Fund Budget (Consolidated) Original Revised FY 2016 FY 2015 Beginning Fund Balance (Consolidated) $1,181,602 $1,240,394 Revenues General Community Education Fund $5,080,726 $5,226,536 Adult Basic & Continuing Education Fund $2,252,500 $2,330,883 Early Childhood & Family Education Fund $1,247,665 $1,301,780 School Readiness Fund $267,390 $363,381 Community Services Fund $726,350 $653,632 Total Revenues $9,574,631 $9,876,212 Expenditures General Community Education Fund $5,169,229 $5,291,348 Adult Basic & Continuing Education Fund $2,376,618 $2,323,302 Early Childhood & Family Education Fund $1,357,001 $1,234,709 School Readiness Fund $267,812 $363,283 Community Services Fund $743,416 $722,362 Total Expenditures $9,914,076 $9,935,004 Ending Fund Balance (Consolidated) $842,157 $1,181,

141 Community Service Fund Revenues by Source State Aid $3,430, % Local Revenues $5,946, % Federal Aid $198, % Other $35, % Purchased Services $1,496, % Community Service Fund Expenditures by Object Supplies and Materials $598, % Capital Expenditures $31, % Benefits $1,950, % Salaries $5,801, % 141

142 Fund 04 General Community Education Courses, activities, and other learning events that enable individuals of all ages and abilities to develop skills and abilities to enhance their own or their family's life. Budget Highlights: General Community Education provides a wealth of learning services for community members of all ages, so they may build new skills, form new and positive relationships, and improve the quality of life. This budget category includes several different programs: Enrichment for Preschool, Youth, and Adults Middle School Sports Out-of-School-Time programs funded by a 21st Century Community Learning Center Grant Programs for Adults with Disabilities School Age Child Care Youth Development and Service Community Education also provides reservation services related to all district and community events that take place within district facilities, and the budget tied to these services is included in this category. A significant portion of the revenue from facility rentals is transferred to the General Fund; the remainder stays in the General Community Education Fund, to cover the direct expenses of this service. Revenues for programs in this category originate from a variety of sources, with tuition and fees accounting for nearly two-thirds of the total. A levy of $5.42 per resident forms the basis for General Community Education, along with two smaller youth levies ($1 per resident for youth development and service; $1.85 for the first 10,000 residents, plus $.43 for the remaining for after-school enrichment) and a levy to cover additional costs for serving students with special needs in School Age Child Care. Having received confirmation of our two-year extension, the 21 st Century Community Learning Center grant will bring more than $400,000 in Federal grant funds for out-ofschool-time programming next year, focused mostly at the middle school level, but also serving some students at three identified elementaries. Continued updates of the buzzer entry systems apps and technology equipment during School Age Child Care hours will continue. For the three-year period, fiscal years , General Community Education has assumed the cost of the Coordinator of Literacy, while that position focuses efforts on the 142

143 Pre-K to Grade 3 alignment, for the purposes of analysis, planning, and early implementation. General Community Education will assume the cost of 0.10 FTE for the Planetarium Director, to support classes offered through Community Education and other community outreach. Budgeted Full-Time Equivalents (excludes variable time-sheet hours) allocated to this Fund and Program: Group Job Title FY 2016 FY 2015 Cabinet Executive Director Of Community Education Administrators Coordinator of Literacy Off-Schedule Adult Enrichment Coordinator Off-Schedule Adults With Disabilities Coordinator Off-Schedule Budget Monitor Off-Schedule ECFE Coordinator Off-Schedule Facilities Coordinator Off-Schedule Manager Of Early Childhood Family Services Off-Schedule Manager Of Youth Services Off-Schedule Office Manager For Community Education Off-Schedule SACC Activities Coordinator Off-Schedule School Age Child Care Team Leader Off-Schedule Youth Enrichment Coordinator Off-Schedule Youth Sports Coordinator Off-Schedule Helpdesk/Workstation Support Off-Schedule Internal Auditor Off-Schedule Planetarium Director Off-Schedule Staffing Specialist Off-Schedule Technical Analyst Lead Clerical Community Education Secretary Clerical Graphic Designer Clerical Accounting Technician Clerical Accounts Payable Lead Clerical Payroll Technician Maintenance Custodians

144 Rochester Public Schools General Community Education Fund Budget Original Revised FY 2016 FY 2015 Beginning Fund Balance $833,425 $928,538 Revenues Local Revenues $5,050,726 $4,750,368 State Aid $30,000 $33,805 Federal Aid $0 $442,363 Total Revenues $5,080,726 $5,226,536 Expenditures Salaries and Wages $3,037,150 $2,892,103 Employee Benefits $948,044 $972,157 Purchased Services $928,170 $1,092,687 Supplies and Materials $225,560 $255,553 Capital Expenditures $24,580 $72,716 Other Expenditures $5,725 $6,132 Total Expenditures $5,169,229 $5,291,348 Other: Budgeted deficits from the Adult Basic & Continuing Education Fund and the Community Services Fund ($112,307) ($30,301) Ending Fund Balance $632,615 $833,

145 Fund 04 Adult Basic & Continuing Education Activities related to adult basic education, providing K-12 level basic skills learning opportunities for functionally illiterate people 16 years of age or older who are not enrolled in elementary or secondary school. Enables participants, according to their individual needs, to: identify, plan for, and achieve their individual goals; master basic academic problem solving; learn interpersonal skills needed to function in society; find and use community resources that address their needs; and continue education to the level of high school completion, further education or training that will make them more employable and productive citizens. Budget Highlights: The mission of Community Education s adult literacy program is to provide its learners (16 years and older, not enrolled in a K-12 program) with the academic and career/collegepreparation skills that lead to self-sufficiency, employment, and engaged citizenship. We strive to achieve this mission through a variety of programs and services, including these: Adult Basic Education Adult/Young Adult Diploma Citizenship Preparation GED Preparation Immigrant Health Study Pathways to College & Careers Workforce Skill Development Rochester Public Schools acts as the consortium director for ABE programs in our region. The home base for these programs is the Hawthorne Education Center, with additional work occurring in consortium partner districts and at community partner sites such as RCTC. As in the previous fiscal year, innovations in Hawthorne/ABE programming are initially funded by grants. Several of the grants from 2015 carry over into Others end and, in theory, will be replaced by new initiatives. When grant funds are secured, teaching staff FTE will be increased to provide instruction in the project areas. Budgeted Full-Time Equivalents (excludes variable time-sheet hours) allocated to this Fund and Program: Group Job Title FY 2016 FY 2015 Cabinet Executive Director Of Community Education Teachers Adult Literacy (Licensed Teachers) Off-Schedule Adult Literacy Program Off-Schedule Adult Literacy Program - GED Chief Exam Off-Schedule Budget Monitor

146 Group Job Title FY 2016 FY 2015 Off-Schedule Manager Of Literacy Programs Off-Schedule Helpdesk/Workstation Support Off-Schedule Technical Analyst Lead Clerical Community Education Secretary Maintenance Custodians Rochester Public Schools Adult Basic & Continuing Education Fund Budget Original Revised FY 2016 FY 2015 Beginning Fund Balance $28,877 $21,296 Revenues Local Revenues $304,500 $349,982 State Aid $1,750,000 $1,720,375 Federal Aid $198,000 $260,526 Total Revenues $2,252,500 $2,330,883 Expenditures Salaries and Wages $1,536,503 $1,438,564 Employee Benefits $594,120 $583,655 Purchased Services $168,895 $196,356 Supplies and Materials $73,100 $97,754 Capital Expenditures $4,000 $4,613 Other Expenditures $0 $2,360 Total Expenditures $2,376,618 $2,323,302 Other: Budgeted deficit to the General Community Education Fund $95,241 $0 Ending Fund Balance $0 $28,

147 Fund 04 Early Childhood & Family Education Activities related to providing classes and events in schools, community centers and homes for children, aged birth to kindergarten, their parents and other relatives, and for expectant parents. This includes programs that educate parents (and other relatives) so they may understand and enhance a child's learning and development. Other services include providing resource materials, parenthood education in secondary schools, and outreach work. Budget Highlights: Early Childhood Family Education (ECFE/PAIIR) includes parent education, early childhood education, and parent/child interaction for children ages birth to kindergarten and their parents. Parents receive information and resources to help develop positive, informed attitudes, expectations and skills about raising young children. Young children participate in research based, purposeful, age appropriate instruction covering all areas of early development. Classes are taught by Minnesota licensed parent and early childhood educators. Increase in Teacher FTE reflects an increase in programming for preschool classes and parent education. Budgeted Full-Time Equivalents (excludes variable time-sheet hours) allocated to this Fund and Program: Group Job Title FY 2016 FY 2015 Cabinet Executive Director Of Community Education Teachers ECFE Teacher Teachers Instructional Coach Community Education ECFE Teaching Assistant Community Education Outreach Coordinator Off-Schedule Budget Monitor Off-Schedule ECFE Coordinator Off-Schedule Manager Of Early Childhood Family Services Off-Schedule Helpdesk/Workstation Support Off-Schedule Technical Analyst Lead Clerical Community Education Secretary Maintenance Custodians

148 Rochester Public Schools Early Childhood & Family Education Fund Budget Original Revised FY 2016 FY 2015 Beginning Fund Balance $311,574 $244,503 Revenues Local Revenues $590,901 $608,704 State Aid $656,764 $693,076 Total Revenues $1,247,665 $1,301,780 Expenditures Salaries and Wages $957,542 $931,475 Employee Benefits $332,059 $210,434 Purchased Services $39,500 $55,700 Supplies and Materials $25,000 $26,900 Capital Expenditures $2,500 $9,800 Other Expenditures $400 $400 Total Expenditures $1,357,001 $1,234,709 Ending Fund Balance $202,238 $311,

149 Fund 04 School Readiness Activities related to preparing children to enter kindergarten, serving children three years of age to kindergarten entry. Program activities include assessment of children s cognitive skills at program entry and exit; provision of research-based early childhood educational programming focused on children s cognitive skills and development and transition to kindergarten; arrangement for early childhood screening; involvement of parents in program planning and decision-making; coordination with relevant community-based services; and cooperation with adult basic education and other adult literacy programs. Rochester School Readiness is designed to provide eligible children, age three to five, with the opportunity to participate in early childhood programs that enable them to enter school with the necessary skills, behaviors, family stability and support to progress and flourish. Program services include early childhood education, home visits, parent education classes, and family activities. Rochester School Readiness is a collaborative effort between Rochester Public Schools ECFE program (PAIIR) and the non-profit agency Families First of Minnesota, (formerly Child Care Resource and Referral, Inc.). Together, we provide a program that coordinates the range of services. Rochester School Readiness serves participants through community based early childhood programs and school-based programs. Budget Highlights: The School Readiness budget pays for part of the salaries of our School Readiness teachers; ECFE and Pathway Scholarships also cover part of these teaching salaries. This budget covers our payment to Families First of Minnesota for community preschool scholarships and administration of the program. Pathways scholarship revenue and expenditures were included in the budget in FY15. Budgeted Full-Time Equivalents (excludes variable time-sheet hours) allocated to this Fund and Program: Group Job Title FY 2016 FY 2015 Teachers ECFE Teacher

150 Rochester Public Schools School Readiness Fund Budget Original Revised FY 2016 FY 2015 Beginning Fund Balance $7,726 $7,628 Revenues Local Revenues $0 $96,000 State Aid $267,390 $267,381 Total Revenues $267,390 $363,381 Expenditures Salaries and Wages $55,000 $110,190 Employee Benefits $12,012 $17,520 Purchased Services $200,100 $234,573 Supplies and Materials $700 $1,000 Total Expenditures $267,812 $363,283 Ending Fund Balance $7,304 $7,

151 Fund 04 Community Services Non-Public School Support: This category includes the provision of health services, textbooks, individualized instructional or cooperative learning materials, standardized tests and software or other educational technology to nonpublic pupils, guidance and counseling services for nonpublic school pupils, and health and developmental screening of preschool children. Early Childhood Screening: The State of Minnesota requires that all children entering public kindergarten programs participate in an Early Childhood Screening (M.S. 121A.17). Early Childhood Screening is a brief and straightforward check of a young child s growth and development. The purpose of the screening is to identify any learning or health needs a child may have in the areas of hearing, vision, health, growth, and general development. When areas of need are identified early in young children, they can be addressed through a variety of appropriate early intervention services before a child enters school. There is no cost to parents or guardians for the screening. Budget Highlights Early Childhood Screening is reimbursed at $75 for three-year-olds, $50 for four-yearolds, $40 for five- or six-year-olds prior to Kindergarten, and $30 after enrolling in Kindergarten, if not already screened. In a typical year, Rochester Public Schools screens 1,500-1,700 children. In this fund, approximately 16% of expenditures are for our early childhood screening program while approximately 84% of expenditures are pass-through services to nonpublic and home schools. State Aid covers the cost of materials and staffing in the area of non-public and home school support. This revenue is determined by the students enrolled at each non-public site. The State Aid rates are $86.30 per non-public student for textbooks, $64.45 per student for health services, and $ for guidance counseling services. The nonpublic and home school sites determine how the allocations will be spent after reporting their enrollments. Budgeted Full-Time Equivalents (excludes variable time-sheet hours) allocated to this Fund and Program: Group Job Title FY 2016 FY 2015 Teachers Non-Public Guidance Off-Schedule ECFE Screening Coordinator Clerical Community Education Secretary

152 Rochester Public Schools Community Services Fund Budget Original Revised FY 2016 FY 2015 Beginning Fund Balance $0 $38,429 Revenues State Aid $726,350 $653,632 Total Revenues $726,350 $653,632 Expenditures Salaries and Wages $215,406 $225,993 Employee Benefits $63,994 $55,082 Purchased Services $159,570 $154,360 Supplies and Materials $274,458 $258,313 Capital Expenditures $400 $400 Other Expenditures $29,588 $28,214 Total Expenditures $743,416 $722,362 Other: Budgeted deficit to the General Community Education Fund $17,066 $30,301 Ending Fund Balance $0 $0 152

153 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: Community Service Fund - ALL Codes (Date: 4/2015) 11:42 AM Obj Object Original Budget Q3 Rev Budget Original Budget Actual R Revenue 001 Property Tax Levy 1,798,898 1,815,025 1,815,025 1,841, Property Tax Shift Recognition , Tuition and Reimbursements fro 89,000 81,312 81,312 93, Tuition from Patrons 3,574,929 3,361,447 3,445,447 3,652, Fees from Patrons 58,000 58,000 58,000 38, Interest Earnings 0 2, , Rent 180, , , , Gifts and Bequests 174, , , , Fees for Repairs 1,000 1,500 1,500 3, Advertising Fees 12,000 12,000 11,060 11, Miscellaneous Revenue from Loc 57,600 73,840 44,200 77, Local Revenues 5,946,127 5,805,054 5,767,419 5,262, Abatement Aid 0 1, Disparity Reduction Aid Agricultural Market Value Cred 0 1,793 1,800 1, State Aid Adjustments for Prop , State Revenues 0 3,805 2, , State Aids Received from Minne 2,809,154 2,771,972 2,646,223 2,563, Nonpublic Aid 621, , , , State Aids Received from Minne 3,430,504 3,364,464 3,235,825 3,121, Federal Aids Received through 170, , , , Federal Aid Received through o 28,000 73,797 55,000 36, Federal Aids Received through 198, , , , Revenue 9,574,631 9,876,212 9,661,366 9,868,536 E Expense 110 Administration/Supervision 135, , , , Off Schedule 858, , , , Administrators 69,215 66, ECFE/SR/ABE Administration 235, , , , Licensed Classroom Teacher 1,542,793 1,442,335 1,333,198 1,548, Non-Licensed Classroom Personn 403, , , , Licensed Instructional Support 23, Substitute Teacher Salaries 8,000 9,000 9,000 8, Substitute Non-Licensed Classr 5,000 4,000 4,000 4, School Nurse 0 2,483 2, School Counselor 120, , , , Non-Instructional Support 28,321 26,271 25,771 20, Clerical 335, , , , Maintenance Staff 159, , , , Other Salary Payments (License 53,013 90,969 45,787 69, Other Salary Payments (Non-Lic 1,823,500 1,638,446 1,752,465 1,619, Interdepartmental Employee Sal ,

154 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: Community Service Fund - ALL Codes (Date: 4/2015) 11:42 AM Obj Object Original Budget Q3 Rev Budget Original Budget Actual E Expense 1-- Salaries and Wages 5,801,601 5,550,216 5,451,633 5,455, FICA 341, , , , Medicare 84,172 84,961 81,010 76, PERA 261, , , , TRA 152, , , , Health Insurance 948, , , , Life Insurance 4,329 4,379 4,014 3, Dental Insurance 59,774 53,826 53,087 55, Long-Term Disability Insurance 5,500 5,043 4,809 4, Active Employee 403B 11,372 13,905 12,307 13, Active Employee HRA 39,682 30,790 30,040 33, Severance 403B , Severance HRA , Workers Compensation 41,515 42,430 40,684 40, Interdeptment Employee Benefit Employee Benefits 1,950,229 1,838,640 1,793,948 1,798, Contracts less than/equal $25K 32, ,376 87,561 69, Contracts over $25K 0 70,000 70,000 70, Consulting Fees/Fees for Servi 770, , , , Legal Services Credit Card Processing Fees 134, ,908 86,908 93, Communication Services 31,920 35,950 32,796 33, Postage and Parcel Services 26,575 27,826 27,832 27, Utility Services-Electric 90,000 91,713 91,713 94, Utility Services-Water & Sewer 6,000 6,888 6,888 5, Utility Services-Natural Gas 32,000 38,652 38, Transportation Contracts 143, , , , Travel, Conventions and Confer 24,800 40,852 33,675 30, Out-Of-State Travel, Federal R 5,000 4, Entry Fees/Student Travel Allo 124, , , , Operating Leases or Rentals 30,150 50,489 50, Printing-External 44,050 50,065 50,750 32, Payments for Educational Purpo 0 26, Interdepartmental Services , Purchased Services 1,496,235 1,776,641 1,660,289 1,554, Supplies & Materials-Non Instr 152, , , , Printing-Paper Tiger 9,350 8,575 6,168 7, NonInstr Software Licensing 5,200 3, Printing-Building Copiers 17,185 19,802 19,918 18, Custodial Supplies 14,000 13,023 13,900 14, Filters 3,000 3,100 3,100 1, Repair Supplies 1,800 1,300 1, Supplies & Materials-Instruct 120, , , , Supplies & Materials-Individua 0 21, , Natural Gas For Building , Gas/Oil Material for Resale Textbooks/Instr. Software 219, , , , Standardized Tests , Media Resources

155 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: Community Service Fund - ALL Codes (Date: 4/2015) 11:42 AM Obj Object Original Budget Q3 Rev Budget Original Budget Actual E Expense 490 Food 55,000 52,739 49,266 62, Supplies and Materials 598, , , , Building Construction 0 32, Equipment Purchased 9,700 22,341 7,800 11, Technology Equipment 21,780 38,534 7,713 13, Capital Expenditures 31,480 93,855 15,513 25, Dues, Membership, Licenses 3,125 3,337 3,129 2, Federal & Nonpublic Indirect C 29,588 30,574 2, , Scholarships 3,000 3, Other Expenditures 35,713 37,141 6, , Expense 9,914,076 9,935,008 9,539,923 9,535,895 Grand Revenue Totals 9,574,631 9,876,212 9,661,366 9,868,536 Grand Expense Totals 9,914,076 9,935,008 9,539,923 9,535,895 Grand Totals 339,445 58, , ,641 Loss Loss Profit Profit Number of Accounts: 774 ************************ End of report ************************ 155

156 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: General Community Education (Date: 4/2015) 12:10 PM Obj Object Original Budget Q3 Rev Budget Original Budget Actual 110 Administration/Supervision 108,000 98,880 98,880 96, Off Schedule 702, , , , Administrators 69,215 66, ECFE/SR/ABE Administration 4, Substitute Teacher Salaries School Nurse 0 2,483 2, Non-Instructional Support 12,143 14,565 14,565 9, Clerical 248, , , , Maintenance Staff 77,627 71,643 71,643 73, Other Salary Payments (License 40,013 69,795 24,599 40, Other Salary Payments (Non-Lic 1,773,500 1,583,046 1,697,465 1,540, Interdepartmental Employee Sal , Salaries and Wages 3,037,150 2,844,006 2,884,031 2,655, FICA 187, , , , Medicare 43,807 42,860 41,804 36, PERA 210, , , , TRA 16,188 14,365 9,355 11, Health Insurance 412, , , , Life Insurance 2,412 2,408 2,238 2, Dental Insurance 27,884 27,860 27,462 26, Long-Term Disability Insurance 2,711 2,844 2,625 2, Active Employee 403B 477 3,777 2, Active Employee HRA 21,750 24,490 23,740 21, Severance 403B , Severance HRA , Workers Compensation 22,659 22,170 21,624 19, Interdeptment Employee Benefit Employee Benefits 948, , , , Contracts less than/equal $25K 0 65,602 59,561 56, Contracts over $25K 0 70,000 70,000 70, Consulting Fees/Fees for Servi 359, , , , Legal Services Credit Card Processing Fees 126, ,208 79,708 86, Communication Services 18,620 22,675 19,521 20, Postage and Parcel Services 20,750 21,301 21,507 21, Utility Services-Electric 45,000 45,000 45,000 48, Utility Services-Water & Sewer 3,000 3,500 3,500 2, Utility Services-Natural Gas 20,000 25,000 25, Transportation Contracts 122, , , , Travel, Conventions and Confer 15,850 25,680 22,030 18, Entry Fees/Student Travel Allo 124, , , , Operating Leases or Rentals 30,150 50,405 50, Printing-External 40,450 44,065 44,650 27, Interdepartmental Services , Purchased Services 928,170 1,133,953 1,095,744 1,000, Supplies & Materials-Non Instr 79,675 96,159 71,040 81, Printing-Paper Tiger 3,200 3,385 1,768 2, NonInstr Software Licensing 4,900 3, Printing-Building Copiers 4,685 5,564 5,444 5, Custodial Supplies 6,500 6,500 6,500 6, Filters 2,500 2,500 2,500 1,

157 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: General Community Education (Date: 4/2015) 12:10 PM Obj Object Original Budget Q3 Rev Budget Original Budget Actual 420 Repair Supplies 1,500 1,000 1, Supplies & Materials-Instruct 73,100 92, ,849 97, Natural Gas For Building , Gas/Oil Food 49,200 46,287 43,767 57, Supplies and Materials 225, , , , Building Construction 0 32, Equipment Purchased 7,200 19,328 5,800 11, Technology Equipment 17,380 25,408 3,500 9, Capital Expenditures 24,580 77,716 9,300 20, Dues, Membership, Licenses 2,725 2,937 2,729 2, Scholarships 3,000 3, Other Expenditures 5,725 6,167 2,729 2, Expense 5,169,229 5,291,349 5,183,470 4,821,909 ================ ================ ================ ================ Number of Accounts: 321 ************************ End of report ************************ 157

158 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: Adult Basic & Continuing Education (Date: 4/2015) 12:11 PM Obj Object Original Budget Q3 Rev Budget Original Budget Actual 110 Administration/Supervision 13,500 12,000 12,000 12, Off Schedule 102, , , , ECFE/SR/ABE Administration 137, , ,000 73, Licensed Classroom Teacher 964, , ,440 1,077, Non-Licensed Classroom Personn 214, , , , Non-Instructional Support 13,142 9,278 8,778 8, Clerical 24,800 24,667 24,667 25, Maintenance Staff 66,462 63,279 63,279 66, Other Salary Payments (License 0 6,000 6, Other Salary Payments (Non-Lic 0 5,000 5,000 3, Salaries and Wages 1,536,503 1,438,564 1,339,289 1,680, FICA 77,741 86,803 82, , Medicare 23,051 23,387 21,654 23, PERA 23,441 42,329 40,554 33, TRA 72,286 57,343 54,722 82, Health Insurance 345, , , , Life Insurance 1,165 1,372 1,177 1, Dental Insurance 25,683 21,939 21,598 24, Long-Term Disability Insurance 2,010 1,547 1,532 1, Active Employee 403B 8,095 7,628 7,530 9, Active Employee HRA 5, , Workers Compensation 9,582 10,643 10,045 12, Employee Benefits 594, , , , Contracts less than/equal $25K 32,270 39,774 28,000 13, Consulting Fees/Fees for Servi 48,000 56,741 55,068 78, Credit Card Processing Fees 1,000 1, Communication Services 9,600 9,517 9,517 10, Postage and Parcel Services Utility Services-Electric 45,000 46,713 46,713 45, Utility Services-Water & Sewer 3,000 3,388 3,388 3, Utility Services-Natural Gas 12,000 13,652 13, Transportation Contracts 10,000 13,998 13,998 12, Travel, Conventions and Confer 2,700 7,647 6,420 8, Out-Of-State Travel, Federal R 5,000 4, Printing-External Purchased Services 168, , , , Supplies & Materials-Non Instr 11,000 25,665 16,244 12, Printing-Paper Tiger 4,000 2,946 3,000 3, Printing-Building Copiers 9,000 10,674 11,174 9, Custodial Supplies 7,500 6,523 7,400 8, Filters Repair Supplies Supplies & Materials-Instruct 32,000 32,567 33,344 10, Natural Gas For Building , Material for Resale Textbooks/Instr. Software 8,000 13,515 15, Standardized Tests , Food 800 1, Supplies and Materials 73,100 94,242 87,561 67,

159 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: Adult Basic & Continuing Education (Date: 4/2015) 12:11 PM Obj Object Original Budget Q3 Rev Budget Original Budget Actual 530 Equipment Purchased 2,000 2, Technology Equipment 2,000 4,613 1,113 4, Capital Expenditures 4,000 6,626 1,113 4, Federal & Nonpublic Indirect C 0 2,360 2, Scholarships Other Expenditures 0 2,360 3, Expense 2,376,618 2,323,303 2,176,503 2,581,532 ================ ================ ================ ================ Number of Accounts: 181 ************************ End of report ************************ 159

160 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: Early Childhood & Family Education (Date: 4/2015) 12:11 PM Obj Object Original Budget Q3 Rev Budget Original Budget Actual 110 Administration/Supervision 13,500 12,360 12,360 12, Off Schedule 30,000 31,540 31,540 27, ECFE/SR/ABE Administration 93,149 92,170 92,170 90, Licensed Classroom Teacher 523, , , , Non-Licensed Classroom Personn 189, , , , Licensed Instructional Support 23, Substitute Teacher Salaries 8,000 9,000 9,000 8, Substitute Non-Licensed Classr 5,000 4,000 4,000 4, Non-Instructional Support 3,036 2,428 2,428 2, Clerical 40,295 41,004 41,504 34, Maintenance Staff 15,842 15,687 15,687 15, Other Salary Payments (License 13,000 13,149 13,163 24, Other Salary Payments (Non-Lic , Salaries and Wages 957, , , , FICA 59,368 59,704 59,704 51, Medicare 13,725 13,811 13,811 12, PERA 21,238 21,425 21,425 21, TRA 50,578 50,059 50,059 39, Health Insurance 160,840 47,964 47,964 62, Life Insurance Dental Insurance 4,412 2,583 2,583 2, Long-Term Disability Insurance Active Employee 403B 1,800 1,500 1,500 1, Active Employee HRA 11,850 5,250 5,250 6, Workers Compensation 7,182 7,222 7,222 6, Employee Benefits 332, , , , Consulting Fees/Fees for Servi 5,000 13,236 3,500 16, Credit Card Processing Fees 7,000 7,200 7,200 6, Communication Services 3,000 3,000 3,000 2, Postage and Parcel Services 4,000 4,500 4,500 3, Transportation Contracts 11,000 14,500 3,000 5, Travel, Conventions and Confer 6,000 7,000 5,000 3, Entry Fees/Student Travel Allo Operating Leases or Rentals Printing-External 3,500 6,000 6,000 4, Purchased Services 39,500 55,700 32,200 42, Supplies & Materials-Non Instr 500 1, Printing-Paper Tiger 900 1, NonInstr Software Licensing Printing-Building Copiers 3,000 2,764 2,500 3, Supplies & Materials-Instruct 15,000 16,900 15,000 11, Media Resources Food 5,000 5,000 5,000 4, Supplies and Materials 25,000 27,601 24,000 19, Equipment Purchased 500 1,000 2, Technology Equipment 2,000 8,113 2, Capital Expenditures 2,500 9,113 4,

161 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: Early Childhood & Family Education (Date: 4/2015) 12:11 PM Obj Object Original Budget Q3 Rev Budget Original Budget Actual 820 Dues, Membership, Licenses Other Expenditures Expense 1,357,001 1,234,709 1,234,709 1,115,913 ================ ================ ================ ================ Number of Accounts: 50 ************************ End of report ************************ 161

162 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: School Readiness (Date: 4/2015) 12:12 PM Obj Object Original Budget Q3 Rev Budget Original Budget Actual 140 Licensed Classroom Teacher 55,000 94,190 30,000 58, Non-Licensed Classroom Personn 0 16, Other Salary Payments (License , Salaries and Wages 55, ,190 30,000 60, FICA 3,410 6,832 1,860 3, Medicare 798 1, PERA 0 1, TRA 4,125 7,064 2,250 3, Health Insurance 3, , Workers Compensation Employee Benefits 12,012 17,520 4,770 12, Consulting Fees/Fees for Servi 200, , , , Transportation Contracts 0 8, Printing-External Payments for Educational Purpo 0 26, Purchased Services 200, , , , Printing-Paper Tiger Supplies & Materials-Instruct Textbooks/Instr. Software , Supplies and Materials 700 1, , Expense 267, , , ,501 ================ ================ ================ ================ Number of Accounts: 22 ************************ End of report ************************ 162

163 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: Community Services (Date: 4/2015) 12:12 PM Obj Object Original Budget Q3 Rev Budget Original Budget Actual 114 Off Schedule 22,946 21,558 21, School Counselor 120, , , , Clerical 21,516 23,727 23,727 21, Other Salary Payments (License 0 2,025 2,025 2, Other Salary Payments (Non-Lic 50,000 49,900 50,000 67, Salaries and Wages 215, , , , FICA 13,355 13,633 13,633 12, Medicare 2,791 3,306 3,306 3, PERA 7,085 6,908 6,908 5, TRA 9,072 7,152 7,152 9, Health Insurance 26,302 19,286 19,286 19, Life Insurance Dental Insurance 1,795 1,444 1,444 1, Long-Term Disability Insurance Active Employee 403B 1,000 1,000 1,000 1, Active Employee HRA Workers Compensation 1,679 1,568 1,568 1, Employee Benefits 63,994 55,082 55,082 54, Consulting Fees/Fees for Servi 157, , , , Communication Services Postage and Parcel Services 1,500 1,700 1,500 2, Travel, Conventions and Confer Purchased Services 159, , , , Supplies & Materials-Non Instr 61,401 61,697 54,884 31, Printing-Paper Tiger 1,250 1, Printing-Building Copiers Supplies & Materials-Individua 0 21, , Textbooks/Instr. Software 211, , , , Supplies and Materials 274, , , , Technology Equipment Capital Expenditures Federal & Nonpublic Indirect C 29,588 28, , Other Expenditures 29,588 28, , Expense 743, , , ,040 ================ ================ ================ ================ Number of Accounts: 132 ************************ End of report ************************ 163

164 Fund 07 Debt Service Fund The Debt Service Fund is used to record revenues and expenditures for a school district's outstanding bonded indebtedness, whether for building construction or operating capital, and whether for initial or refunding bonds. Budget Highlights: Typically, principal and interest payments for the District s outstanding debt are recorded in the Debt Service Fund. The District currently has twelve (12) different active issuances of debt with a total outstanding principal balance of $102,680,000 as of June 30, Nine (9) of these debt issues are recorded in the Debt Service Fund, while the other three (3), which are leasepurchase Certificates of Participation, are recorded in the General Fund as required by statute. Principal payments are due in February each year and interest payments are due in August and February each year. The District is required to levy property taxes in an amount equal to 105% of the annual principal and interest payments. The extra 5% is to ensure that the District has sufficient funds to make the required payments when delinquent taxes and tax abatements are taken into consideration. Excess funds in the Debt Service Fund, if available, are automatically reduced from a subsequent levy. In , the District issued General Obligation Alternative Facilities Bonds, Series 2015A, to finance indoor air quality improvements at Pinewood Elementary School. The District also issued General Obligation Refunding Bonds, Series 2015B, to refund the Series 2008A General Obligation Bonds that were issued to finance the construction of Gibbs Elementary School. In , the District paid off the Series 2004A issuance with the proceeds of the 2012A issuance that had been held in an escrow account. The call date of this series was February 1, There are no Budgeted Full-Time Equivalents allocated to this Fund. 164

165 Rochester Public Schools Debt Service Fund Budget Original Revised FY 2016 FY 2015 Beginning Fund Balance $13,396,950 $17,503,710 Revenues Local Revenues $10,646,152 $22,265,869 State Aid $0 $11,351 Total Revenues $10,646,152 $22,277,220 Expenditures Debt Service $10,948,857 $26,383,980 Total Expenditures $10,948,857 $26,383,980 Ending Fund Balance $13,094,245 $13,396,

166 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: Debt Service (Date: 4/2015) 12:13 PM Obj Object Original Budget Q3 Rev Budget Original Budget Actual R Revenue 001 Property Tax Levy 10,582,152 10,817,579 10,817,579 10,368, Interest Earnings 64,000 63,500 50,000 70, Local Revenues 10,646,152 10,881,079 10,867,579 10,439, Disparity Reduction Aid Agricultural Market Value Cred 0 10, , State Revenues 0 11, , Sale of Real Property , Sale of Bonds 0 11,384, Local Sales, Insurance Recover 0 11,384, , Revenue 10,646,152 22,277,220 10,867,579 10,456,429 E Expense 710 Bond Redemption of Principle 8,115,000 22,740,000 22,740,000 7,140, Bond Interest 2,821,857 3,511,269 3,511,269 3,694, Other Debt Service Expenditure 12, ,711 10,000 13, Debt Service 10,948,857 26,383,980 26,261,269 10,848, Expense 10,948,857 26,383,980 26,261,269 10,848,005 Grand Revenue Totals 10,646,152 22,277,220 10,867,579 10,456,429 Grand Expense Totals 10,948,857 26,383,980 26,261,269 10,848,005 Grand Totals 302,705 4,106,760 15,393, ,576 Loss Loss Loss Loss Number of Accounts: 9 ************************ End of report ************************ 166

167 Rochester Public Schools Debt Service Fund Rochester Public Schools maintains a debt service fund in which to record revenue and expenditures associated with making payments on the outstanding bonded debt of the District. As required by state statute all property tax revenue received to make payments on the bonded debt is recorded in this fund. Also, all principal and interest payments made on the oustanding bonded debt are recorded here. As of June 30, 2015, the School District has debt remaining on 12 outstanding debt issues as follows: Debt Issue Project Description Original Principal Principal Outstanding Final Payment Year 2005A Refunding of 1996 and 2000 Bonds Century and Riverside Construction Refunding $21,955,000 $4,820, A Refunding of 1996 Bonds Century Refunding $9,340,000 $4,660, A Refunding of 2001 Bonds Mayo and Hawthorne Refunding $13,970,000 $10,870, A General Obligation Building Bonds Gibbs Construction $17,400,000 $12,620, A Refunding of 2004 Bonds Kellogg and John Marshall Refunding $15,340,000 $15,340, A General Obligation Alternative Facilties Bonds Folwell, Gage, Jefferson, and Kellogg Renovations $14,870,000 $14,670, A General Obligation Alternative Facilties Bonds Pinewood Renovations $4,180,000 $4,180, B Refunding of 2008A Building Bonds Gibbs Refunding $9,755,000 $9,755, Total General Obligation Bonds $106,810,000 $76,915, B Refunding of 2001 Certificates* Longfellow, Mayo, and Hawthorne Refunding $6,255,000 $3,400, B Certificates of Participation* 2013B Certificates of Participation John Marshall, John Adams, and Century Refunding/Alternative Learning Center Purchase Student Use Instructional Technology Purchases $16,455,000 $14,800, $3,760,000 $1,280, A Certificates of Participation* Total Certificates of Participation Folwell, Franklin, Gibbs, Lincoln, Pinewood and Washington Additions; ALC Remodeling $6,560,000 $6,285, $33,030,000 $25,765,000 * Principal and interest payments for this debt issuance are paid out of the General Fund 167

168 Debt Issuance Summary 2005A - G.O. Refunding Bonds - Principal Payments 2005A - G.O. Refunding Bonds - Interest Payments 2006A - G.O. Refunding Bonds - Principal Payments 2006A - G.O. Refunding Bonds - Interest Payments 2007A - G.O. Refunding Bonds - Principal Payments 2007A - G.O. Refunding Bonds - Interest Payments 2008A - G.O. School Building (Gibbs) - Principal Payments 2008A - G.O. School Building (Gibbs) - Interest Payments 2012A - G.O. Refunding Bonds - Principal Payments 2012A - G.O. Refunding Bonds - Interest Payments Fiscal Year FY , ,900 2,445, ,000 1,640, , , ,513 1,005, , , ,463-77, ,704 6,835,000 2,770,657 FY , ,300 2,215, ,750 1,670, , , ,913 1,000, , , , , , ,750 6,875,000 2,650,689 FY , , ,750, ,000 11,065, ,313 1,000, , , , , , ,750 15,060,000 2,347,839 FY ,005,000 92, ,840, , ,000, , , , , , , ,750 4,910,000 1,697,001 FY ,050,000 47, ,935, , ,000, , , , ,000 97, , ,500 5,085,000 1,484,926 FY ,035, , ,000, , , , ,000 94, , ,500 4,185,000 1,265,586 FY ,030, ,019 1,890, , ,000 92, , ,250 4,010,000 1,085,904 FY ,075, ,119 1,930, , ,000 89, , ,000 4,140, ,001 FY ,105, ,869 1,970, , ,000 85, , ,500 4,260, ,929 FY ,125, ,625 2,015, , ,000 81,803 1,040, ,750 4,375, ,178 FY ,175, ,500 2,060, , ,000 77,513 1,090, ,750 4,525, ,313 FY ,225, ,438 2,105, , ,000 71,513 1,135,000 69,150 4,670, ,725 FY ,275,000 97,500 2,100,000 63, ,000 65,363 1,170,000 35,100 4,755, ,963 FY ,325,000 49, ,000 59, ,540, ,750 FY ,000 52, ,000 52,613 FY ,000 46, ,000 46,013 FY ,000 39, ,000 39,263 FY ,000 32, ,000 32,213 FY ,000 24, ,000 24,713 FY ,000 16, ,000 16,900 FY ,000 8, ,000 8,613 Total Payments - General Obligation Bonds 4,820, ,825 4,660, ,750 10,870,000 1,957,350 12,620,000 1,546,738 15,340,000 3,957,431 14,670,000 3,872,038 4,180,000 1,425,199 9,755,000 3,508,454 76,915,000 17,280, A - G.O. Alt. Facilities Bonds (JE/KE/FO) - Principal Payments 2013A - G.O. Alt. Facilities Bonds (JE/KE/FO) - Interest Payments 2015A - G.O. Alt. Facilities Bonds (PW) - Principal Payments 2015A - G.O. Alt. Facilities Bonds (PW) - Interest Payments 2015B - G.O. Refunding Bonds - Principal Payments 2015B - G.O. Refunding Bonds - Interest Payments Total Principal Payments - General Obligation Bonds Total Interest Payments - General Obligation Bonds 2009B Certificates of Participation Ref 2001B - Principal Payments 2009B Certificates of Participation Ref 2001B - Interest Payments 2012B Certificates of Participation Ref 2004B & ALC - Principal Payments 2012B Certificates of Participation Ref 2004B & ALC - Interest Payments 2013B Certificates of Participation - Principal Payments 2013B Certificates of Participation - Interest Payments 2014A Certificates of Participation - Principal Payments 2014A Certificates of Participation - Interest Payments Total Principal Payments - Certificates of Participation Total Interest Payments - Certificates of Participation Fiscal Year FY , , , ,569 1,280,000 51, , ,958 3,070, ,914 FY ,000 88, , , , ,058 1,860, ,464 FY ,000 69, , , , ,408 1,920, ,664 FY ,000 47, , , , ,158 1,965, ,214 FY ,000 25,200 1,030, , , ,908 2,030, ,526 FY ,060, , , ,508 1,345, ,026 FY ,090, , , ,958 1,380, ,676 FY ,130, , , ,258 1,435, ,276 FY ,140, , , ,108 1,455, ,226 FY ,160, , , ,658 1,485, ,976 FY ,190, , , ,908 1,530, ,126 FY ,240,000 88, , ,708 1,585, ,226 FY ,275,000 51, ,000 97,495 1,630, ,814 FY ,000 17, ,000 85,958 1,045, ,808 FY ,000 74, ,000 74,095 FY ,000 60, ,000 60,590 FY ,000 46, ,000 46,173 FY ,000 31, ,000 31,208 FY ,000 16, ,000 16,060 Total Payments - Certificates of Participation 3,400, ,200 14,800,000 3,125,494 1,280,000 51,200 6,285,000 2,316,168 25,765,000 5,832,

169 Fund 06 Building Construction Fund The Building Construction Fund is used to record all operations of a district's building construction program that are funded by the sale of bonds, capital loans, or the Alternative Bonding Program (including levies). Rochester Public Schools uses Fund 06 to exclusively track the Alternative Facilities pay-as-you-go levy expenditures. Budget Highlights: Rochester Public Schools maintains approximately 3 million square feet of space and associated grounds. The Alternative Facilities levy provides funds for deferred maintenance projects on our campuses which are approaching an average age of 40 years old. This fund is critical to maintaining the useful life of our physical plant. The negative fund balance predicted as of June 30, 2015 assumes all active projects will be completed. The fund balance is expected to be positive as of June 30, The funding for additional project costs in will be generated in as part of the property tax levy certified in December The anticipated 2016 levy is anticipated to be $3,427,023 which is reduced due to additional projects that were done during The anticipated 2017 levy is $5,323,690 which can be reduced if more project money is needed for A reduction in staff of the Coordinator of Facilities Operations was done to reduce budgetary concerns within the District. Some of the duties of the position assignment were absorbed by the Low Voltage Technician with the remaining duties among Health and Safety, Construction Services, and the Maintenance Supervisor. The Alternative Facilities pay-as-you-go levy projects list for is included in this document. Budgeted Full-Time Equivalents (excludes variable time-sheet hours) allocated to this Fund: Group Job Title FY 2016 FY 2015 Cabinet Director of Facilities, Grounds, Safety Off-Schedule CADD Operator Off-Schedule Coordinator of Facilities Operations Off-Schedule Coordinator of Health & Safety Off-Schedule Maintenance Supervisor

170 Rochester Public Schools Building Construction Fund Budget Original Revised FY 2016 FY 2015 Beginning Fund Balance ($1,613,361) $2,926,451 Revenues Local Revenues $4,569,822 $4,581,633 State Aid $574,805 $574,805 Total Revenues $5,144,627 $5,156,438 Expenditures Salaries and Wages $183,696 $211,790 Employee Benefits $47,561 $74,734 Purchased Services $581,793 $1,201,828 Supplies and Materials $37,650 $61,508 Capital Expenditures $2,575,823 $8,131,799 Other Expenditures $500 $14,591 Total Expenditures $3,427,023 $9,696,250 Ending Fund Balance $104,243 ($1,613,361) 170

171 State Aid $574, % Building Construction Fund Revenue by Source Local Revenues $4,569, % Building Construction Fund Expenditures by Object Other $ % Salaries $183, % Benefits $47, % Purchased Services $581, % Capital Expenditures $2,575, % Supplies and Materials $37, % 171

172 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: Building Construction (Alt Facilities) (Date: 4/2015) 12:13 PM ORG ORG Original Budget Q3 Rev Budget Original Budget Actual R Revenue 005 District Wide 5,144,627 5,147,627 5,152,627 4,647, Gage East Elementary 0 8, Sunset Terrace Elementary , Revenue 5,144,627 5,156,438 5,152,627 4,662,235 E Expense 005 District Wide 530, , , , Maintenance Service Building 237, , ,352 1, Edison Administration Building 470,313 61, ,463 21, Educational Service Center 3,540 6,212 5,754 10, Tech Support Service Center 1,650 1,012 1,650 3, Facilities Services Center 3,550 3,409, , , Bamber Valley Elementary 6,371 65,312 6,371 23, Bishop Elementary 3,550 2,101 3,550 7, Churchill Elementary 2,352 4,294 2,352 2, Elton Hills Elementary 3,550 24,827 3,550 8, Folwell Elementary 2,380 26,364 25,150 46, Franklin Elementary 7,148 1,038, , , Gage Elementary 365,420 2,253, , , Gage East Elementary 0 19, , Golden Hill Elementary , Gibbs Elementary 5, , ,882 12, Hawthorne Education Center 3,360 12,774 32,485 4, Hoover Elementary 2,500 5, ,842 15, Jefferson Elementary 5, , ,461 6, Lincoln K-8 School 3, , ,257 5, Longfellow Elementary 2,103 5,497 2,103 27, Northrop Education Center 2,400 7,421 17,545 5, Pinewood Elementary 2, ,119 38,264 5, Riverside Central Elem School 5,852 13,584 8,182 20, Skyline Elementary Sunset Terrace Elementary 6,539 19,385 6,539 1,378, Washington Elementary 3,007 11,242 3,007 29, Century High School 151,878 93,836 53,217 43, Alternative Learning Center 3,800 5,587 3,798 11, John Marshall High School 212, , , , Mayo High School 812, ,606 9, , Alternative Learning Center John Adams Middle School 521,445 71, ,093 18, Willow Creek Middle School 31, ,779 9, , Kellogg Middle School 9,800 73,250 9,800 40, Friedell Middle School 4, , ,584 83, Burr Oak 0 1, Expense 3,427,023 9,696,252 4,566,705 4,292,016 Grand Revenue Totals 5,144,627 5,156,438 5,152,627 4,662,235 Grand Expense Totals 3,427,023 9,696,252 4,566,705 4,292,016 Grand Totals 1,717,604 4,539, , ,219 Profit Loss Profit Profit 172

173 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: Building Construction (Alt Facilities) (Date: 4/2015) 12:13 PM ORG ORG Original Budget Q3 Rev Budget Original Budget Actual Number of Accounts: 499 ************************ End of report ************************ 173

174 Site Alternative Facilities Project List Project Original Amount - June 2014 Revised Amount - October 2014 / February 2015 ALTERNATIVE FACILITIES LEVY PROJECTS District-Wide In-House Project Management $ 315, $ 315, District-Wide Annual Painting $ 160, $ 160, District-Wide Annual Flooring Replacement $ 225, $ 225, District-Wide Replacement of Deterioated Energy Management Systems Controls Equipment $ 100, $ 100, District-Wide Replacement of Deteriorated HVAC Equipment $ 300, $ 300, District-Wide Concrete Sidewalk & Parking Lot Repair $ 135, $ 135, District-Wide Survey all district land for future projects (property records, topology, utilities, easements, and contours $ 95, $ 95, District-Wide Facilities Assessment $ 125, $ 120, District-Wide Roof Repairs $ 100, $ 100, Century Tennis Courts Repairs/Rehab $ 37, $ 37, Centruy Weatherproofing windows; replace window, door, and hatch seals; Seal roof-wall intersection $ 103, Edison Elevator Code Upgrade ADA $ 67, $ 67, Gage Roof Repair West Building (Formerly Design) $ 40, $ 40, Gage Parking Lot and Driveway Reconstruction $ 318, $ 318, John Adams Swimming Pool Repair - Deteriorated Conditions $ 286, John Marshall Replace Stadium Field Lighting $ 201, Mayo Replace partial existing roof sections on original building #'s 2,3,4,5,6,9,16,17,21,22,23,24,25,26,27,28 $ 763, $ 763, Mayo Tennis Courts Repairs/Rehab $ 37, $ 37, Pinewood Indoor Air Quality / HVAC System Replacement $ 3,751, $ - Willow Creek Tennis Court Surface Replacement $ 21, $ 21, Total Alternative Facilities Levy Funded Projects $ 6,592, $ 3,427, ALTERNATIVE FACILITIES BOND FUNDED PROJECTS Pinewood Indoor Air Quality / HVAC System Replacement $ - $ 4,000, Total Alternative Facilities Bond Funded Projects $ - $ 4,000, TOTAL ALTERNATIVE FACILITIES PROJECTS $ 6,592, $ 7,427,

175 Fund 16 Alternative Learning Center Construction Fund Activities related to the construction of the Rochester Alternative Learning Center. Budget Highlights: This fund is used to complete the build-out of the Rochester Alternative Learning Center in the former Rochester Market Square facility in SE Rochester. This project is in the final phase of construction and will be completed in FY There are no Budgeted Full-Time Equivalents allocated to this Fund. Rochester Public Schools Alternative Learning Center Construction Fund Budget Original Revised FY 2016 FY 2015 Beginning Fund Balance $0 $59,490 Revenues Local Revenues $0 $0 Total Revenues $0 $0 Expenditures Purchased Services $0 $1,156 Capital Expenditures $0 $58,334 Total Expenditures $0 $59,490 Ending Fund Balance $0 $0 175

176 Fund 17 Kindergarten Building Additions Fund Activities related to building additions necessary for all-day kindergarten across the school district. Budget Highlights: Rochester Public Schools constructed additional classrooms to accommodate all-day, every-day kindergarten throughout the district beginning with the school year. Projects paid in full or in part through this fund include additions at Folwell Elementary, Franklin Elementary, Gibbs Elementary, Lincoln K-8, Pinewood Elementary, and Washington Elementary. It is expected that these project funds will be fully utilized in There are no Budgeted Full-Time Equivalents allocated to this Fund. Rochester Public Schools Kindergarten Building Additions Fund Budget Original Revised FY 2016 FY 2015 Beginning Fund Balance $0 $2,416,414 Revenues Local Revenues $0 $500 Total Revenues $0 $500 Expenditures Purchased Services $0 $117,399 Capital Expenditures $0 $2,299,515 Other Expenditures $0 $0 Total Expenditures $0 $2,416,914 Ending Fund Balance $0 $0 176

177 Fund 18 Alternative Facilities Bonded Projects Fund Activities related to projects of the school district funded by alternative facilities bonds. Budget Highlights: The School Board authorized a debt issuance in 2013 to fund five major Alternative Facilities projects. Projects at Folwell Elementary and Kellogg Middle schools were completed during the summer of A project at Jefferson Elementary School was started in the summer of 2013 and was completed in the summer of Projects at Gage and Franklin were started and completed in the summer of The full amount of the bond proceeds were allocated to the school projects in and The amount unspent as of June 30, 2014, was rolled forward as the revised budget amount for It is expected that these project funds will be fully utilized in There are no Budgeted Full-Time Equivalents allocated to this Fund. Rochester Public Schools Alternative Facilities Bonded Projects Fund Budget Original Revised FY 2016 FY 2015 Beginning Fund Balance $0 $3,041,548 Revenues Local Revenues $0 $1,240 Total Revenues $0 $1,240 Expenditures Purchased Services $0 $156,859 Capital Expenditures $0 $2,885,929 Total Expenditures $0 $3,042,788 Ending Fund Balance $0 $0 177

178 Fund 19 Pinewood Alternative Facilities Bonded Project Fund Activities related to projects of the school district funded by alternative facilities bonds. This particular fund was established to track the revenue and expenditures associated with the Pinewood Indoor Air Quality / HVAC System Replacement project to be completed during the summer of Budget Highlights: The School Board authorized a debt issuance in 2015 to fund the Alternative Facilities project at Pinewood Elementary School to be completed during the summer of The full amount of the bond proceeds were received in The expenditure budget is being allocated between and since the project schedule crosses between two fiscal years. The amount unspent as of June 30, 2015, will be rolled forward into the revised budget amount for It is expected that these project funds will be fully utilized in There are no Budgeted Full-Time Equivalents allocated to this Fund. Rochester Public Schools Pinewood Alternative Facilities Bonded Project Fund Budget Original Revised FY 2016 FY 2015 Beginning Fund Balance $2,249,240 $0 Revenues Local Revenues $0 $4,108,638 Total Revenues $0 $4,108,638 Expenditures Purchased Services $62,000 $359,398 Capital Expenditures $2,187,240 $1,500,000 Total Expenditures $2,249,240 $1,859,398 Ending Fund Balance $0 $2,249,

179 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: Building Construction (Rochester ALC) (Date: 4/2015) 12:14 PM OBJ OBJ Original Budget Q3 Rev Budget Original Budget Actual R Revenue 092 Interest Earnings Health and Safety Other Revenu , Certificates of Participation , Revenue ,327 E Expense 305 Consulting Fees/Fees for Servi 0 1, , Building Construction 0 58, ,286, Expense 0 59, ,346,115 Grand Revenue Totals ,327 Grand Expense Totals 0 59, ,346,115 Grand Totals 0 59, ,788 Loss Loss Number of Accounts: 8 ************************ End of report ************************ 179

180 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: Building Construction (Kindergarten) (Date: 4/2015) 12:14 PM ORG ORG Original Budget Q3 Rev Budget Original Budget Actual R Revenue 005 District Wide ,302, Revenue ,302,633 E Expense 122 Folwell Elementary 0 501, , Franklin Elementary 0 156, , Gibbs Elementary 0 363, ,452, Lincoln K-8 School 0 443, , Pinewood Elementary 0 516, , Washington Elementary 0 435, , Expense 0 2,416, ,886,221 Grand Revenue Totals ,302,633 Grand Expense Totals 0 2,416, ,886,221 Grand Totals 0 2,416, ,416,412 Loss Profit Number of Accounts: 20 ************************ End of report ************************ 180

181 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: Building Construction (Bonded Proj) (Date: 4/2015) 12:14 PM ORG ORG Original Budget Q3 Rev Budget Original Budget Actual R Revenue 005 District Wide 0 1, , Revenue 0 1, ,015 E Expense 122 Folwell Elementary 0 1, ,487, Franklin Elementary 0 1,091, ,717, Gage Elementary 0 1,029, ,589, Jefferson Elementary 0 919, ,656, Kellogg Middle School , Expense 0 3,042, ,908,932 Grand Revenue Totals 0 1, ,015 Grand Expense Totals 0 3,042, ,908,932 Grand Totals 0 3,041, ,847,917 Loss Loss Number of Accounts: 12 ************************ End of report ************************ 181

182 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: Building Construction (Pinewood) (Date: 4/2015) 12:15 PM ORG ORG Original Budget Q3 Rev Budget Original Budget Actual R Revenue 005 District Wide 0 4,108, Revenue 0 4,108, E Expense 146 Pinewood Elementary 2,249,240 1,859, Expense 2,249,240 1,859, Grand Revenue Totals 0 4,108, Grand Expense Totals 2,249,240 1,859, Grand Totals 2,249,240 2,249, Loss Profit Number of Accounts: 3 ************************ End of report ************************ 182

183 Fund 10 Non-Allocated Site Funds The Non-Allocated Site Funds is used to record revenues and expenditures for District and school site fundraising activities and donations that are not part of recognized student club/organization activities. Budget Highlights: Revenue and expenditure budgets are established in this fund when deposits are made. Typically, there is no original budget established for School Board adoption. The budgets are brought forward to the School Board for approval as part of the quarterly budget revision process. Annual revenues and expenditures in this fund typically are within a range of $800,000 to $900,000. Beginning mid-year FY15, the District has chosen to place new donations into Fund 10 to simplify record-keeping and budget revision processes in the General Fund. Fund 01, the General Fund, will be primarily used for the on-going operational revenues and expenditures of the District. Revenues created through most fundraising and donations will now be tracked in Fund 10. Unused dollars in this fund are carried over in an Assigned Fund Balance from year to year. There are no Budgeted Full-Time Equivalents allocated to this Fund. 183

184 Rochester Public Schools Non-Allocated Site Funds Budget Original Revised FY 2016 FY 2015 Beginning Fund Balance $0 $423,984 Revenues Local Revenues $0 $843,187 Total Revenues $0 $843,187 Expenditures Salaries and Wages $0 $18,230 Employee Benefits $0 $2,091 Purchased Services $0 $530,793 Supplies and Materials $0 $675,855 Capital Expenditures $0 $37,532 Other Expenditures $0 $2,670 Total Expenditures $0 $1,267,171 Ending Fund Balance $0 $0 184

185 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: Non-Allocated Site Funds (Date: 4/2015) 12:15 PM ORG ORG Original Budget Q3 Rev Budget Original Budget Actual R Revenue 005 District Wide 0 1, Bamber Valley Elementary Churchill Elementary 0 1, , Elton Hills Elementary 0 1, , Franklin Elementary 0 1, , Gage Elementary 0 2, , Hoover Elementary 0 1, Jefferson Elementary 0 2, , Lincoln K-8 School 0 80, , Riverside Central Elem School Sunset Terrace Elementary , Washington Elementary Secondary 0 9, , Century High School 0 310, , Alternative Learning Center 0 1, , John Marshall High School 0 206, , Mayo High School 0 198, , John Adams Middle School 0 11, , Willow Creek Middle School , Kellogg Middle School 0 6, , Friedell Middle School 0 4, , Revenue 0 843, ,690 E Expense 005 District Wide 0 1, Bamber Valley Elementary Bishop Elementary 0 2, Churchill Elementary 0 3, , Elton Hills Elementary 0 3, , Folwell Elementary 0 2, , Franklin Elementary 0 3, Gage Elementary 0 11, , Gibbs Elementary 0 1, , Hoover Elementary 0 1, Jefferson Elementary 0 6, , Lincoln K-8 School 0 106, , Longfellow Elementary Pinewood Elementary , Riverside Central Elem School 0 2, Sunset Terrace Elementary 0 3, , Washington Elementary , Secondary 0 21, , Century High School 0 427, , Alternative Learning Center 0 2, , John Marshall High School 0 262, , Mayo High School 0 290, , John Adams Middle School 0 81, , Willow Creek Middle School 0 2, , Kellogg Middle School 0 22, , Friedell Middle School 0 5, , Expense 0 1,267, ,

186 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: Non-Allocated Site Funds (Date: 4/2015) 12:15 PM ORG ORG Original Budget Q3 Rev Budget Original Budget Actual Grand Revenue Totals 0 843, ,690 Grand Expense Totals 0 1,267, ,365 Grand Totals 0 423, ,675 Loss Loss Number of Accounts: 1040 ************************ End of report ************************ 186

187 Fund 20 Workers Compensation Fund Activities related to the workers compensation self-insurance internal service fund of the school district. The Worker's Compensation Insurance fund was established by the School Board to account for the District Worker's Compensation Insurance costs. An actuary reviews the fund's reserves annually to help assure the program remains financially strong. Budget Highlights: Activities Scope: First Report of Injuries Reinsurance premiums review with the emphasis on program options for cost reduction of premiums Employee safety meetings/programs/training OSHA records and reports Department Goals and Functions: To ensure safe working conditions are being provided through inspections of work areas To provide employees with safety education and proper safety equipment to minimize work related injuries To maintain the lowest possible workers compensation costs for District operations The Workers Compensation Fund will begin paying for 0.1 FTE of the Executive Director of Human Resources beginning in Budgeted Full-Time Equivalents (excludes variable time-sheet hours) allocated to this Fund: Group Job Title FY 2016 FY 2015 Cabinet Executive Director of Human Resources Off-Schedule Coordinator of Total Rewards Off-Schedule Total Rewards Supervisor Clerical Employee Support Specialist

188 Rochester Public Schools Workers Compensation Fund Budget Original Revised FY 2016 FY 2015 Beginning Fund Balance $1,602,462 $1,551,135 Revenues Local Revenues $867,735 $876,800 Total Revenues $867,735 $876,800 Expenditures Salaries and Wages $73,057 $55,157 Employee Benefits $25,572 $23,941 Purchased Services $771,248 $744,125 Supplies and Materials $1,700 $1,700 Other Expenditures $500,000 $550 Total Expenditures $1,371,577 $825,473 Ending Fund Balance $1,098,620 $1,602,

189 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: Workers Compensation (Date: 4/2015) 12:16 PM Obj Object Original Budget Q3 Rev Budget Original Budget Actual R Revenue 092 Interest Earnings 2,400 2,800 7,000 6, Miscellaneous Revenue from Loc 865, , , , Local Revenues 867, , , , Revenue 867, , , ,902 E Expense 110 Administration/Supervision 13, Off Schedule 17,191 12,891 19,371 19, Clerical 42,266 42,266 36,806 35, Salaries and Wages 73,057 55,157 56,177 55, FICA 4,426 3,341 3,487 3, Medicare 1, PERA 5,479 4,137 4,073 3, Health Insurance 11,958 13,238 18,970 15, Life Insurance Dental Insurance ,278 1, Long-Term Disability Insurance Active Employee HRA 1, ,931 1, Workers Compensation Employee Benefits 25,572 23,941 31,205 27, Claim Payments 577, , , , Consulting Fees/Fees for Servi 193, , , , Postage and Parcel Services Travel, Conventions and Confer 1,000 1,700 2, Purchased Services 771, , , , Supplies & Materials-Non Instr 1,500 1,500 1, Printing-Building Copiers Supplies and Materials 1,700 1,700 1,700 1, Dues, Membership, Licenses Other Expenditures Permanent Transfer 500, , Other Financing Uses 500, , Expense 1,371, , ,757 1,341,341 Grand Revenue Totals 867, , , ,902 Grand Expense Totals 1,371, , ,757 1,341,

190 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: Workers Compensation (Date: 4/2015) 12:16 PM Obj Object Original Budget Q3 Rev Budget Original Budget Actual Grand Totals 503,842 51,327 6, ,439 Loss Profit Loss Loss Number of Accounts: 27 ************************ End of report ************************ 190

191 Fund 25 Dental Insurance Trust Fund Activities related to the dental self-insurance internal service fund of the school district. The Dental Insurance Trust Fund was established by the School Board to account for the District s employee dental expenses. An actuary reviews the fund's reserves annually to help assure the program remains financially strong. Budgeted Full-Time Equivalents (excludes variable time-sheet hours) allocated to this Fund: Group Job Title FY 2016 FY 2015 Off-Schedule Coordinator of Total Rewards Off-Schedule Total Rewards Supervisor Clerical Benefit Membership Specialist Clerical Insurance Claims Examiner

192 Rochester Public Schools Dental Insurance Trust Fund Budget Original Revised FY 2016 FY 2015 Beginning Fund Balance $300,180 $293,711 Revenues Local Revenues $1,893,124 $1,768,500 Total Revenues $1,893,124 $1,768,500 Expenditures Salaries and Wages $66,703 $66,006 Employee Benefits $22,327 $22,285 Purchased Services $1,813,846 $1,667,240 Supplies and Materials $3,550 $3,200 Capital Expenditures $0 $1,000 Other Expenditures $0 $2,300 Total Expenditures $1,906,426 $1,762,031 Ending Fund Balance $286,878 $300,

193 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: Dental Insurance Trust (Date: 4/2015) 12:16 PM Obj Object Original Budget Q3 Rev Budget Original Budget Actual R Revenue 092 Interest Earnings Miscellaneous Revenue from Loc 1,892,724 1,768,000 1,583,000 1,579, Local Revenues 1,893,124 1,768,500 1,583,500 1,580, Revenue 1,893,124 1,768,500 1,583,500 1,580,357 E Expense 114 Off Schedule 12,288 12,342 15,648 15, Clerical 54,415 53,664 47,193 45, Salaries and Wages 66,703 66,006 62,841 60, FICA 4,140 3,950 3,902 3, Medicare PERA 5,003 4,950 4,555 4, Health Insurance 10,183 10,435 11,266 9, Life Insurance Dental Insurance Long-Term Disability Insurance Active Employee 403B Active Employee HRA Workers Compensation Employee Benefits 22,327 22,285 22,525 20, Claim Payments 1,724,206 1,581,840 1,581,840 1,506, Consulting Fees/Fees for Servi 86,940 82,800 82,800 70, Postage and Parcel Services 1,100 1,000 1, Repairs and Maintenance Servic Travel, Conventions and Confer 1,200 1,200 1, Purchased Services 1,813,846 1,667,240 1,667,240 1,577, Supplies & Materials-Non Instr 2,150 2,200 2, NonInstr Software Licensing , Printing-Building Copiers 1,100 1,000 1, Food Supplies and Materials 3,550 3,200 3,200 3, Equipment Purchased 0 1,000 1, Capital Expenditures 0 1,000 1, Dues, Membership, Licenses 0 2,000 2, Refunds Other Expenditures 0 2,300 2, Expense 1,906,426 1,762,031 1,759,106 1,662,

194 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: Dental Insurance Trust (Date: 4/2015) 12:16 PM Obj Object Original Budget Q3 Rev Budget Original Budget Actual Grand Revenue Totals 1,893,124 1,768,500 1,583,500 1,580,357 Grand Expense Totals 1,906,426 1,762,031 1,759,106 1,662,391 Grand Totals 13,302 6, ,606 82,034 Loss Profit Loss Loss Number of Accounts: 29 ************************ End of report ************************ 194

195 Fund 29 Health Insurance Trust Fund Activities related to the health self-insurance internal service fund of the school district. The Health Insurance fund was established by the School Board to account for the District s employee health insurance costs. The District s insurance coverage is provided through the selfinsurance fund. Heath care costs for retired and active employees of the District are paid from this fund. The fund is financed by the District and employee premiums as specified by various collective bargaining agreements. The Plan includes reinsurance coverage to protect the fund from catastrophic and abnormal claims. The Plan has oversight from a Board of Trustees. The Board of Trustees also provides for an Employee Insurance Benefits Review Committee (EIBRC) that considers plan design changes. The balance is invested, with earnings accruing to the fund. An actuary reviews the fund's reserves annually to help assure the program remains financially strong. Budgeted Full-Time Equivalents (excludes variable time-sheet hours) allocated to this Fund: Group Job Title FY 2016 FY 2015 Off-Schedule Coordinator of Total Rewards Off-Schedule Total Rewards Supervisor Clerical Benefit Membership Specialist Clerical Insurance Claims Examiner Clerical Total Rewards Specialist

196 Rochester Public Schools Health Insurance Trust Fund Budget Original Revised FY 2016 FY 2015 Beginning Fund Balance $6,205,435 $6,237,546 Revenues Local Revenues $25,218,080 $24,485,000 Total Revenues $25,218,080 $24,485,000 Expenditures Salaries and Wages $245,000 $238,878 Employee Benefits $128,668 $125,070 Purchased Services $25,674,055 $24,131,823 Supplies and Materials $10,105 $10,340 Capital Expenditures $8,500 $8,500 Other Expenditures $2,500 $2,500 Total Expenditures $26,068,828 $24,517,111 Ending Fund Balance $5,354,687 $6,205,

197 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: Health Insurance Trust (Date: 4/2015) 12:16 PM Obj Object Original Budget Q3 Rev Budget Original Budget Actual R Revenue 092 Interest Earnings 13,000 12,000 27,000 24, Miscellaneous Revenue from Loc 25,205,080 24,473,000 23,502,000 22,391, Local Revenues 25,218,080 24,485,000 23,529,000 22,415, Revenue 25,218,080 24,485,000 23,529,000 22,415,541 E Expense 114 Off Schedule 83,602 81,209 88,350 88, Clerical 161, , , , Other Salary Payments (License Salaries and Wages 245, , , , FICA 15,219 14,253 14,399 13, Medicare 3,559 3,333 3,367 3, PERA 18,376 17,916 16,802 16, Health Insurance 74,873 73,025 78,674 63, Life Insurance Dental Insurance 5,342 5,329 5,278 3, Long-Term Disability Insurance Active Employee 403B 1,375 1,333 1, Active Employee HRA 7,200 7,200 4,867 6, Workers Compensation 1,838 1,792 1,495 1, Employee Benefits 128, , , , Claim Payments 23,879,680 22,528,000 22,528,000 19,359, Consulting Fees/Fees for Servi 1,772,425 1,582,223 1,599, , Postage and Parcel Services 15,750 15,000 15,000 6, Repairs and Maintenance Servic Travel, Conventions and Confer 4,500 5,000 5,000 1, Printing-External 1,100 1,000 1, Purchased Services 25,674,055 24,131,823 24,148,631 20,261, Supplies & Materials-Non Instr 4,800 5,100 4, Printing-Paper Tiger NonInstr Software Licensing 2,400 2, Printing-Building Copiers 2,625 2,500 2,500 1, Food Supplies and Materials 10,105 10,340 7,750 1, Equipment Purchased 8,500 8,500 1, Capital Expenditures 8,500 8,500 1, Dues, Membership, Licenses 1,400 1,400 1, Refunds 1,100 1,100 1, Other Expenditures 2,500 2,500 2,

198 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: Health Insurance Trust (Date: 4/2015) 12:16 PM Obj Object Original Budget Q3 Rev Budget Original Budget Actual E Expense --- Expense 26,068,828 24,517,111 24,519,836 20,596,435 Grand Revenue Totals 25,218,080 24,485,000 23,529,000 22,415,541 Grand Expense Totals 26,068,828 24,517,111 24,519,836 20,596,435 Grand Totals 850,748 32, ,836 1,819,106 Loss Loss Loss Profit Number of Accounts: 42 ************************ End of report ************************ 198

199 Fund 30 Paper Tiger Internal Service Fund Budget Highlights: Paper Tiger was removed from Fund 01 beginning July 1, It has since been a standalone internal service fund. Revenue is generated from services provided to District sites as well as a few non-district local entities. Surpluses will be used to replace equipment as needed as well as to lower the costs charged on a per page basis to the entities using Paper Tiger printing services which are primarily District staff. Staff expenditures for Paper Tiger services are billed and charged to their school site or department s object code 403. There are four high-volume copy machines in operation at Paper Tiger operated on a yearround basis by three District employees. The pricing structure is setup so that it is approximately 10% cheaper to print at Paper Tiger as compared to running a copy at a site s printer or copy machine. Budgeted Full-Time Equivalents (excludes variable time-sheet hours) allocated to this Fund: Group Job Title FY 2016 FY 2015 Off-Schedule Office Manager for Paper Tiger Clerical Copy Operator

200 Rochester Public Schools Paper Tiger Internal Service Fund Budget Original Revised FY 2016 FY 2015 Beginning Fund Balance $45,505 $0 Revenues Local Revenues $375,000 $400,000 Total Revenues $375,000 $400,000 Expenditures Salaries and Wages $92,715 $95,588 Employee Benefits $34,327 $34,722 Purchased Services $129,538 $127,623 Supplies and Materials $91,920 $90,562 Capital Expenditures $6,090 $6,000 Total Expenditures $354,590 $354,495 Ending Fund Balance $65,915 $45,505 Capital Expenditures $6, % Paper Tiger Internal Service Fund Expenditures by Object Salaries $92, % Supplies and Materials $91, % Purchased Services $129, % Benefits $34, % 200

201 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: Paper Tiger (Date: 4/2015) 12:17 PM Obj Object Original Budget Q3 Rev Budget Original Budget Actual R Revenue 099 Miscellaneous Revenue from Loc 375, , ,000 37, Local Revenues 375, , ,000 37, Revenue 375, , ,000 37,871 E Expense 114 Off Schedule 43,909 41,885 42,609 42, Clerical 48,806 53,703 55,314 62, Salaries and Wages 92,715 95,588 97, , FICA 5,754 5,931 6,076 6, Medicare 1,346 1,387 1,420 1, PERA 6,953 7,169 7,099 7, Health Insurance 15,096 15,096 15,549 13, Life Insurance Dental Insurance 2,568 2,508 2,497 2, Long-Term Disability Insurance Active Employee HRA 1,500 1,500 3,045 1, Workers Compensation OPEB Pay-as-you-go , Employee Benefits 34,327 34,722 36,844 35, Consulting Fees/Fees for Servi 9,915 8,000 2,000 1, Repairs and Maintenance Servic , Copy Click Exp , Travel, Conventions and Confer 1, , Operating Leases or Rentals 118, , ,623 83, Interdepartmental Services , Purchased Services 129, , , , Supplies & Materials-Non Instr 91,820 90, , Printing-Paper Tiger , Printing-Building Copiers Supplies and Materials 91,920 90, ,562 86, Equipment Purchased 4,045 4, Technology Equipment 2,045 2,000 2, Principal on Capital Lease , Interest on Capital Lease Capital Expenditures 6,090 6,000 2,000 12, Expense 354, , ,952-24,090 Grand Revenue Totals 375, , ,000 37,

202 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: Paper Tiger (Date: 4/2015) 12:17 PM Obj Object Original Budget Q3 Rev Budget Original Budget Actual Grand Expense Totals 354, , ,952-24,090 Grand Totals 20,410 45,505 41,048 61,961 Profit Profit Profit Profit Number of Accounts: 42 ************************ End of report ************************ 202

203 Fund 45 OPEB Trust Fund This trust fund is used for reporting resources set aside and held in an irrevocable trust arrangement for post-employment benefits. Budget Highlights: The District established an irrevocable trust for post-employment benefits, other than pensions (OPEB) in the fiscal year. The District has established an OPEB Trust Committee to oversee policies and procedures related to the operation and administration of the Trust. The District transferred $4,941,809 in February 2015 to the Trust. This amount was equal to the net OPEB obligation as calculated by the District s actuary at June 30, The amount transferred was previously set aside by the District in a Committed fund balance. There is no revenue budgeted for an additional transfer into the Trust for the fiscal year. When the School Board approves a transfer of additional funds into the Trust, a budget revision will be processed at that time. The projection for investment earnings on the Trust funds is a conservative 2.6% which will generate approximately $130,000 in investment earnings annually. The expenditure budget is for investment advisory fees. There are no Budgeted Full-Time Equivalents allocated to this Fund. Rochester Public Schools OPEB Trust Fund Budget Original Revised FY 2016 FY 2015 Beginning Fund Balance $4,926,809 $0 Revenues Local Revenues $130,000 $4,941,809 Total Revenues $130,000 $4,941,809 Expenditures Purchased Services $36,000 $15,000 Total Expenditures $36,000 $15,000 Ending Fund Balance $5,020,809 $4,926,

204 3frbud12.p 61-2 Rochester Public Schools 05/18/15 Page: OPEB Irrevocable Trust (Date: 4/2015) 12:17 PM Obj Object Original Budget Q3 Rev Budget Original Budget Actual R Revenue 092 Interest Earnings 130, Local Revenues 130, Contributions to Postemploymen 0 4,941, Local Sales, Insurance Recover 0 4,941, Revenue 130,000 4,941, E Expense 305 Consulting Fees/Fees for Servi 36,000 15, Purchased Services 36,000 15, Expense 36,000 15, Grand Revenue Totals 130,000 4,941, Grand Expense Totals 36,000 15, Grand Totals 94,000 4,926, Profit Profit Number of Accounts: 3 ************************ End of report ************************ 204

205 Guiding Change Document Rochester Public Schools Budget Process April 7, 2015 The Current Reality The WHY Community has high expectations for public education Recurring Expenditures growing faster than Recurring Revenues Forecast $6,900,000 imbalance Construction Projects have impacted the General Fund o Program changes / relocations Increased costs due to individualized instruction and needs such as digital learning transformation Reserves will be nearing Board established minimum Sensitivity to levels of property tax 80+% human capital expenses Open Contracts: REA & RPA Legislative restrictions limit local decisions on use of funds CTECH Programmatic Changes Federal Fund Allocations (Uncertain) Under-funded mandates such as Early Childhood Special Education services continue at increasing rates OPEB requirements for retiring staff Create a plan for generating additional revenues and/or reducing expenditures in order to assure the District s long-term financial stability Unacceptable Means The NOT HOW 1. Violate law, financial regulations (federal and state), contracts, or binding agreements 2. Violate the 6% fund balance policy 3. Expenses exceed available resources The Results The WHAT A. Budget Development will align with District Strategic Plan and Mission Statement and District Operational Plan B. Maximize our current revenues & continue to pursue additional revenues C. Greater than 80% (# vs. %) of initiatives in District operational plan are funded by the District Budget D. Responsive to legislative changes that impact this year s budget 205 4/7/2015