AUBURN SCHOOL DISTRICT No. 408 RUN OCT 17, 15:15 F-195 BUDGET FOR FISCAL YEAR CERTIFICATION

Transcription

1 F-195 BUDGET FOR FISCAL YEAR CERTIFICATION As Secretary to the Board of Directors of AUBURN School District No. 408 of KING County, I do hereby certify that the Board of Directors, at a public meeting advertised pursuant to RCW 28A and held pursuant to RCW 28A ; (a) established the total appropriation expenditure amount for each fund for the fiscal year; and (b) the budget for each fund represents the budget as adopted by the Board of Directors; and (c) the budget is prepared on the modified accrual basis of accounting pursuant to RCW 28A ; and (d) the Board of Directors and officers of said school district are fully cognizant of their liability under the provisions of RCW 28A ; and (e) if applicable, pursuant to RCW 28A and WAC the Board of Directors has executed a resolution as part of the budget hearing requesting approval for operating transfers from the General Fund to the Debt Service Fund and/or the Capital Projects Fund; and (f) pursuant to RCW , the Board of Directors determined the amount of new fiscal year excess tax levy requirements needed General, Transportation, Capital Projects and Debt Service Fund budgets. Secretary to the Board of Directors Budget Hearing-Certification Date FOR ESD AND OSPI USE ONLY The School District budget has been reviewed and the total appropriation expenditure amount in each fund is fixed and filed in accordance with RCW 28A.505 for the period September 1, 2001 through August 31, 2002 ESD Superintendent or Designee Date OSPI Representative Date Certification Page

2 TABLE OF CONTENTS For Fiscal Year DESCRIPTION PAGE NUMBER DESCRIPTION PAGE NUMBER Budget & Excess Levy Certification Certification Capital Projects Fund Budget Budget & Excess Levy Summary Fund Summary Summary CP1-2 General Fund Financial Summary Budget Summary Revenues and Other Financing Sources CP3-4 Excess Levy Work Sheet CP5 General Fund Budget Description of Projects CP6 Enrollment & Staff Counts GF1 Salary Exhibit - Certificated Employees CP7 Summary GF2-3 Salary Exhibit - Classified Employees CP8 Revenues and Other Financing Sources GF4-7 Long-Term Finan. - Cond. Sales Contracts CP9 Expenditures Program Summaries GF8a-8c Debt Service Fund Budget Program Summary by Object GF9a-9b Summary DS1 Program Matrices GF9 Series Revenues and Other Financing Sources DS2 Salary Exhibits Follow Program Matrices Outstanding Bonds Detail DS3 Object Summary GF10 Excess Levy Work Sheet DS4 Activity Summary GF11-12 Staff Counts by Activity GF13-14 Associated Student Body Fund Budget Excess Levy Work Sheet GF15 Summary ASB1 Long-Term Finan. Cond. Sales Contracts GF16 Transportation Vehicle Fund Budget Summary TVF1-2 Excess Levy Work Sheet TVF3 Long-Term Finan. - Cond. Sales Contracts TVF4

3 BUDGET AND EXCESS LEVY SUMMARY - FISCAL YEAR SECTION A: BUDGET SUMMARY Transportation Capital Debt Associated General Vehicle Projects Service Student Body Fund Fund Fund Fund Fund Total Revenues and Other Fin. Sources $ 85,851,249 $ 290,459 $ 3,303,171 $ 11,862,385 $ 2,050,791 Total Appropriation (Exp) 88,907, ,000 11,445,000 10,793,670 2,088,969 Operating Transfers Out XXXXXX Excess of Revenues/Other Fin. Sources Over/(Under) Exp. and Other Fin. Uses 3,056, ,541-8,141,829-1,068,715 38,178- Beginning Total Fund Bal. 5,676, ,404 8,144,511 4,013, ,620 Residual Equity Trans. In 0 XXXXXX XXXXXX 0 XXXXXX Residual Equity Trans. Out XXXXXX XXXXXX 0 0 XXXXXX Ending Total Fund Balance 2,620, ,682 5,082, ,442 SECTION B: EXCESS LEVIES FOR 2002 COLLECTION Excess levy approved by voters for 2002 collection 15,700,000 Rollback mandated by school district Board of Directors 1/ 0 Net excess levy amount for 2002 collection after rollback 15,700, ,500,000 12,300,000 XXXXXX CHECK FIGURE BY FUND 599,037,127 2,534,911 45,315, ,162,058 12,706,257 1/ Rollbacks of levies should be done by board resolution. Please do NOT include such resolutions as a part of this document. Fund Summary Page

4 GENERAL FUND FINANCIAL SUMMARY - FISCAL YEAR Actual % of Budget % of Budget % of ENROLLMENT and STAFFING SUMMARY Total Total Total Total K-12 FTE Enrollment Counts 12, , , FTE Certificated Employees FTE Classified Employees FINANCIAL SUMMARY Total Rev. and Other Financing Srces 77,005,982 81,363,989 85,851,249 Total Expenditures 76,312,582 83,613,353 88,907,710 Total Beginning Fund Balance 3,957,661 4,643,271 5,676,946 Total Ending Fund Balance 4,643,271 2,393,907 2,620,485 Expenditure Summary By Program Groups: Regular Instruction 35,328, ,591, ,744, Special Education Instruction 5,108, ,134, ,287, Vocational Instruction 4,656, ,899, ,096, Skills Center Instruction Compensatory Education 2,668, ,244, ,719, Other Instructional Programs 1,699, ,961, ,704, Community Services 300, , , Support Services 26,550, ,484, ,054, Total - Program Groups 76,312, ,613, ,907, Expenditure Summary By Activity Groups: Teaching Activities 47,983, ,388, ,485, Teaching Support 6,427, ,287, ,538, Other Supportive Activities 13,048, ,355, ,536, Building Administration 4,504, ,850, ,107, Central Administration 4,348, ,731, ,239, Total - Activity Groups 76,312, ,613, ,907, Expenditure Summary By Objects Certificated Salaries 36,711, ,506, ,949, Classified Salaries 14,024, ,379, ,135, Employee Benefits & Payroll Taxes 13,694, ,292, ,374, Supplies, Instructional Resources & Non-Capitalized Items 5,240, ,300, ,477, Purchased Services 5,547, ,180, ,825, Travel 136, , , Capital Outlay 958, , , Total Objects 76,312, ,613, ,907, F-195 GF Budget Summary Page

5 ENROLLMENT AND STAFF COUNTS (1) (2) (3) Prior Year Current Year New Year Actual 1/ Budget 2/ Budget 3/ A. FTE ENROLLMENT COUNTS (Calculate to two decimal places) Kindergarten Grade Grade 2 1, Grade 3 1, , Grade 4 1, , , Grade , , Grade , Grade 7 1, , Grade Grade 9 1, , , Grade 10 1, , , Grade 11 (excluding Running Start) , , Grade 12 (excluding Running Start) SUBTOTAL 12, , , Running Start TOTAL K-12 12, , , B. STAFF COUNTS (Calculate to three decimal places) 1. General Fund FTE Certificated Employees 4/ General Fund FTE Classified Employees 4/ / Enrollment counts in A.1-A.14 are the average enrollment as displayed in Report 1251 for June, in the prior fiscal year. 2/ Enrollment counts in A.1-A.14 are the enrollment used for budget purposes in the current year that have not been updated to actual. 3/ Enrollment should include special ed, part-time private, home-based, and summer students eligible for BEA funding, as reflected in the F / The FTE staff counts for the prior year are the actual counts reported on Form S-275 and the current fiscal year are budgeted counts reported on Form F-195. FORM SPI F-195 (Rev. 9/01) GF1

6 SUMMARY OF GENERAL FUND BUDGET (1) (2) (3) Actual Budget Budget REVENUES AND OTHER FINANCING SOURCES 1000 Local Taxes 13,828,872 14,611,814 15,304, Local Nontax 3,118,907 3,181,945 3,009, State, General Purpose 47,414,882 48,955,766 50,561, State, Special Purpose 7,626,258 9,222,156 10,952, Federal, General Purpose 124, , , Federal, Special Purpose 4,396,396 4,724,789 5,295, Revenues from Other School Districts 480, , , Revenues from Other Entities 14,496 29,405 27, Other Financing Sources 1, A. Total REVENUES AND OTHER FINANCING SOURCES 77,005,983 81,363,989 85,851,249 EXPENDITURES 00 Regular Instruction 35,328,644 49,591,003 51,744, Special Education Instruction 5,108,699 5,134,093 6,287, Vocational Education Instruction 4,656,736 4,899,053 5,096, Skills Center Instruction &60 Compensatory Education Instruction 2,668,006 4,244,135 5,719, Other Instructional Programs 1,699,499 1,961,281 1,704, Community Services 300, , , Support Services 26,550,982 17,484,879 18,054,674 B. Total EXPENDITURES 76,312,582 83,613,353 88,907,710 C. GL 905 OTHER FINANCING USES - OPERATING TRANSFERS OUT TO TRANS. VEH FUND, CAPITAL PROJ. FUND AND DEBT SVC FUND 7, D. EXCESS of REVENUES/OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FIN. USES (A-B-C) 685,610 2,249,364-3,056,461- FORM SPI F-195 (Rev. 9/01) GF2

7 SUMMARY OF GENERAL FUND BUDGET (Contd.) (1) (2) (3) Actual Budget Budget BEGINNING FUND BALANCE G.L.810 Reserved for Other Items 0 1,300,000 1,700,000 G.L.830 Reserved for Debt Service G.L.835 Reserved for Arbitrage Rebate G.L.840 Reserved for Inventory 326, , ,000 G.L.850 Reserved for Uninsured Risks 300, , ,000 G.L.870 Unreserved, Designated for Other Items G.L.875 Unreserved, Designated for Contingencies G.L.890 Unreserved, Undesignated Fund Balance 3,331,661 2,717,271 3,350,946 E. Total BEGINNING FUND BALANCE 3,957,661 4,643,271 5,676,946 F. GL 898 PRIOR YEAR ADJUSTMENTS (+ or -) 0 XXXXXX XXXXXX G. RESIDUAL EQUITY TRANSFERS IN (from Capital Projects or Debt Service Funds) ENDING FUND BALANCE G.L.810 Reserved for Other Items 1,300,000 1,700,000 1,950,000 G.L.830 Reserved for Debt Service G.L.835 Reserved for Arbitrage Rebate G.L.840 Reserved for Inventory 326, , ,000 G.L.850 Reserved for Uninsured Risks 300, , ,000 G.L.870 Unreserved, Designated for Other Items G.L.875 Unreserved, Designated for Contingencies G.L.890 Unreserved, Undesignated Fund Balance 2,717,271 67,907 44,485 H. Total ENDING FUND BALANCE (D + E, + or - F, + G) 4,643,271 2,393,907 2,620,485 1/ 1/ Line H must be equal to or greater than all reserved fund balances. FORM SPI F-195 (Rev. 9/01) GF3

8 GENERAL FUND BUDGET - REVENUES AND OTHER FINANCING SOURCES (1) (2) (3) Actual Budget Budget LOCAL TAXES 1100 Local Property Taxes 13,827,747 14,610,511 15,303, Sale of Tax Title Property Local In-Lieu-of Taxes Timber Excise Tax 1,118 1,199 1, County Administered Forests Other Local Taxes Total LOCAL TAXES 13,828,872 14,611,814 15,304,467 LOCAL NONTAX 2100 Tuitions and Fees, Unassigned 158, , , Secondary Vocational Education Tuition Skills Center Tuitions and Fees Traffic Safety Education Fees 90,829 79,850 29, Summer School Tuitions and Fees 26,004 27,400 27, Adult Education Tuitions and Fees Community School Tuitions and Fees Day Care Tuitions and Fees Sales of Goods, Supplies, and Services, Unassigned 57,743 68,300 65, Secondary Voc.Ed.,Sales of Goods,Supplies and Services 441, , , Skills Center Proj.Sales of Goods,Supplies & Services 0 XXXXXX XXXXXX 2245 Skills Center, Sales of Goods, Supplies and Services Day Care Other Community Services Food Services 1,229,209 1,360,600 1,306, School Bus Revenue 15,034 14,000 14, Investment Earnings 338, , , Interfund Loan Interest Earnings Gifts and Donations 396, , , Fines and Damages 24,991 25,900 25, Rentals and Leases 200, , , Insurance Recoveries 9,121 8,000 8, Local Nontax, Unassigned 129,887 80, , E-Rate XXXXXX XXXXXX Total LOCAL NONTAX 3,118,907 3,181,945 3,009,745 FORM SPI F-195 (Rev. 9/01) GF4

9 GENERAL FUND BUDGET - REVENUES AND OTHER FINANCING SOURCES (Contd.) (1) (2) (3) Actual Budget Budget STATE, GENERAL PURPOSE 3100 Apportionment 47,414,882 48,955,766 50,561, Local Effort Assistance State Forests Other State General Purpose, Unassigned Total STATE, GENERAL PURPOSE 47,414,882 48,955,766 50,561,260 STATE, SPECIAL PURPOSE 4100 Special Purpose, Unassigned 59,848 60,736 79, Special Education 3,891,613 4,320,736 4,494, State Institutions, Special Education Learning Assistance 876, , , State Institutions, Centers, and Homes - Delinquent Special and Pilot Programs 129, , , Better Schools-Staff XXXXXX 593, Better Schools-Professional Development XXXXXX 218, Transitional Bilingual 355, , , Student Achievement XXXXXX XXXXXX 2,433, Traffic Safety Education 67,944 63,243 20, Highly Capable 82,203 84,425 86, Local Education Program Enhancement 359, , , Day Care School Food Services 60,394 75,448 72, Transportation - Operations 1,744,247 1,747,449 1,897, Other State Agencies, Unassigned Day Care - Other State Agencies Total STATE, SPECIAL PURPOSE 7,626,258 9,222,156 10,952,310 FEDERAL, GENERAL PURPOSE 5200 General Purpose Direct Federal Grants, Unassigned Impact Aid, M & O 90, , , Federal In-Lieu-of Taxes Federal Forests 33,851 33,855 32, Total FEDERAL, GENERAL PURPOSE 124, , ,598 FORM SPI F-195 (Rev. 9/01) GF5

10 GENERAL FUND BUDGET - REVENUES AND OTHER FINANCING SOURCES (Contd.) (1) (2) (3) Actual Budget Budget FEDERAL, SPECIAL PURPOSE 6100 Special Purpose, OSPI, Unassigned 398, , , Special Education, Medicaid Reimbursement 91,174 81,000 42, Special Education, Supplemental 955, ,737 1,338, Secondary Vocational Education 73,305 86,720 81, Skills Center Remediation 907, ,502 1,008, Migrant Institutions, Neglected and Delinquent 1/ Targeted Assistance 82, , , Eisenhower Professional Development 3/ 39,589 47, Day Care Other Community Services 4/ School Food Services 1,180,928 1,210,400 1,263, Direct Special Purpose Grants 0 35,833 42, Head Start 483, Bilingual , Indian Education JOM 2/ XXXXXX Indian Education, ED 62,502 79,138 79, Youth Training, Direct Grants Day Care, Direct Grants 0 XXXXXX XXXXXX 6289 Other Community Services 4/ XXXXXX XXXXXX Federal Grants Through Other Agencies, Unassigned , Institutions, Neglected and Delinquent 1/ XXXXXX XXXXXX Head Start XXXXXX 496, , Indian Education JOM 2/ XXXXXX Eisenhower Professional Development 3/ XXXXXX 0 47, Youth Training Other Community Services 4/ XXXXXX XXXXXX USDA Commodities 120, , , Total FEDERAL, SPECIAL PURPOSE 4,396,396 4,724,789 5,295,134 1/ Revenue received thru OSPI should be coded to Rev Acct Revenue received thru the Dept. of Corrections should be coded to Rev. Acct / Revenue received directly from the Bureau of Indian Affairs should be coded to Rev. Acct Revenue received thru the tribes should be coded to Rev. Acct / Revenue received thru OSPI should be coded to Rev. Acct Revenue received thru agencies other than OSPI should be coded to Rev. Acct / Revenue received thru OSPI should be coded to Rev Acct Revenue received directly from a federal agency should be coded to Rev. Acct Revenue received through agencies other than OSPI should be coded to Rev. Acct FORM SPI F-195 (Rev. 9/01) GF6

11 GENERAL FUND BUDGET - REVENUES AND OTHER FINANCING SOURCES (Contd.) (1) (2) (3) Actual Budget Budget REVENUES FROM OTHER SCHOOL DISTRICTS 7100 Program Participation, Unassigned Special Education Vocational Education Skills Center Support Services 0 0 XXXXXX 7197 Support Services Food Services Transportation Nonhigh Participation 480, , , Total REVENUES FROM OTHER SCHOOL DISTRICTS 480, , ,485 REVENUES FROM OTHER ENTITIES 8100 Governmental Entities 14,496 29,405 27, Nonfederal ESD XXXXXX XXXXXX TOTAL REVENUES FROM OTHER ENTITIES 14,496 29,405 27,250 OTHER FINANCING SOURCES 9100 Sale of Bonds Sale of Equipment 1, Compensated Loss of Fixed Assets Long-Term Financing Total OTHER FINANCING SOURCES 1, TOTAL REVENUES AND OTHER FINANCING SOURCES 77,005,982 81,363,989 85,851,249 FORM SPI F-195 (Rev. 9/01) GF7

12 EXPENDITURE BY PROGRAM (1) (2) (3) Actual Budget Budget REGULAR INSTRUCTION 01 Basic Education 35,328,644 49,591,003 51,744, Total REGULAR INSTRUCTION 35,328,644 49,591,003 51,744,135 SPECIAL EDUCATION BASIC, STATE 21 Special Ed, Basic, State 4,181,820 4,204,048 4,990, Special Ed, Supplemental, Federal 926, ,045 1,296, Special Ed, Institutions, State Special Ed, Other Categorical Total SPECIAL EDUCATION INSTRUCTION 5,108,699 5,134,093 6,287,094 VOCATIONAL EDUCATION INSTRUCTION 31 Vocational, Basic, State 4,584,799 4,815,103 5,017, Vocational, Federal 71,937 83,950 79, Vocational, Other Categorical Total VOCATIONAL EDUCATION INSTRUCTION 4,656,736 4,899,053 5,096,173 SKILLS CENTER INSTRUCTION 41 Skills Center Projects 0 XXXXXX XXXXXX 45 Skills Center, Basic, State Skills Center, Federal Skills Center Other Categorical Total SKILLS CENTER INSTRUCTION FORM SPI F-195 (Rev. 9/01) GF8a

13 EXPENDITURE BY PROGRAM (Contd.) (1) (2) (3) Actual Budget Budget COMPENSATORY EDUCATION INSTRUCTION 51 Remediation, Federal 878, , , Migrant, Federal Student Retention and Retrieval, State 0 0 XXXXXX 55 Learning Assistance, State 839, , , State Institutions, Centers and Homes for Delinquents Institutions, Neglected and Delinquent Special and Pilot Programs, State 78, , , Head Start, Federal 483, , , Better Schools-Staff XXXXXX 656, Better Schools-Professional Development XXXXXX 262, Bilingual, Federal , Transitional Bilingual, State 324, , , Student Achievement XXXXXX XXXXXX 2,433, Indian Education, Federal, JOM Indian Education, Federal ED 62,502 70,017 76, Compensatory, Other &60 TOTAL COMPENSATORY EDUCATION INSTRUCTION 2,668,006 4,244,135 5,719,251 OTHER INSTRUCTIONAL PROGRAMS 71 Traffic Safety Education 179, ,318 50, Summer School 91,634 51,985 51, Highly Capable 74,197 83,458 80, Local Education Program Enhancement 353, , , Targeted Assistance, Federal 80, , , Eisenhower Professional Development Program 38,709 45,727 47, Youth Training Programs, Federal Instructional Programs, Other 881,756 1,113,542 1,136, Total OTHER INSTRUCTIONAL PROGRAMS 1,699,499 1,961,281 1,704,070 FORM SPI F-195 (Rev. 9/01) GF8b

14 EXPENDITURE BY PROGRAM (Contd.) (1) (2) (3) Actual Budget Budget COMMUNITY SERVICES 81 Public Radio/Television Adult Education, Basic, State 0 XXXXXX XXXXXX 84 Adult Basic Education, Federal 0 XXXXXX XXXXXX 85 Adult Job Training, Federal 0 XXXXXX XXXXXX 86 Community Schools Day Care Other Community Services 300, , , Total COMMUNITY SERVICES 300, , ,313 SUPPORT SERVICES 92 Debt Service 0 XXXXXX XXXXXX 94 Instruction Support 10,592,790 XXXXXX XXXXXX 97 Districtwide Support 10,364,633 11,329,701 11,649, Food Services 2,331,845 2,513,009 2,599, Pupil Transportation 3,261,714 3,642,169 3,805, Total SUPPORT SERVICES 26,550,982 17,484,879 18,054,674 TOTAL PROGRAM EXPENDITURES 76,312,582 83,613,353 88,907,710 FORM SPI F-195 (Rev. 9/01) GF8c

15 PROGRAM SUMMARY BY OBJECT OF EXPENDITURE FOR FISCAL YEAR OBJECTS OF EXPENDITURE Debit Credit Certificated Classified Employee Supplies Purchased Capital Transfers Transfers Salaries Salaries Benefits Instr Res Services Travel Outlay PROGRAM Total (0) (1) (2) (3) (4) (5) (7) (8) (9) 01 BASIC ED 51744, , , , , , ,019 59, , Sp Ed Bas 4990,228 65, , , , , ,755 25,000 37, Sp Ed Sup 1296,866 5, ,595 78, ,413 54, ,345 60, Sp Ed Ins 29 Sp Ed Oth TOT Sp Ed 6287,094 70, , , , , ,100 25,000 97, Voc, Bas 5017,152 19, , , , , ,558 32, , Voc, Fed 79,021 3,500 13,324 30,966 14,665 2,500 9,491 1,100 3, Voc, Oth TOTAL VOC 5096,173 23, , , , , ,049 33, ,525 TOTAL VOC 45 Skills St 46 Skills Fd 49 Sk/oth TOT SKILL 51 Reme, Fed 977, , , ,098 2,000 98, Migrt,Fed 55 Lrng Asst 875, , , ,860 42, St Inst 57 Inst N/D 58 Spcl. Plt 296, ,797 16,840 15,345 17, ,815 5,000 32, Head Strt 496,500 48, , ,609 15,616 2,250 2, B/S Staff 63 B/S Prof. 64 Bil, Fed 58,139 42,404 10,164 5, Trans Bil 506, , , , S Achvmnt 2433, ,792 8, , , IndianJOM 68 Indian ED 76,326 58,438 12,265 5, Comp,Othr TOT COMPT 5719,251 48, , , ,091 35, ,355 7,200 32,000 FORM SPI F-195 (Rev. 9/01) GF9a

16 PROGRAM SUMMARY BY OBJECT OF EXPENDITURE FOR FISCAL YEAR OBJECTS OF EXPENDITURE (continued) Debit Credit Certificated Classified Employee Supplies Purchased Capital Transfers Transfers Salaries Salaries Benefits Instr Res Services Travel Outlay OBJECT Total (0) (1) (2) (3) (4) (5) (7) (8) (9) 71 Traffic 50,017 25,200 4,130 1,500 19, Summer Sc 51,985 4,500 1, ,200 39, Highly Cp 80,967 40,165 13,836 12,167 9,250 4,250 1, Local Ed 234, ,688 26,778 1,900 51,111 3, Targ Asst 102,334 50,312 25,849 23,573 2, Eisn Prof 47,625 41,192 6, Youth Tr 79 Instr Prg 1136,335 10, ,172 82, ,028 15, ,146 8,297 TOTAL OTH 1704,070 10, , , ,807 37, ,171 12, Radio/TV 86 Cmnty Sch 88 Day Care 89 Other Cmn 302,313 2, ,703 49,053 31,600 16,007 1,700 8,000 TOT COMM. 302,313 2, ,703 49,053 31,600 16,007 1,700 8, Dist Supp 11649, , , , , , ,121 30, , Food Serv 2599,009 5,400 4, , , ,673 9, , Pupil Trn 3805, ,535 94, , , , ,050 3,850 4,000 TOTAL SUP 18054,674 5, , , , , , ,840 35, ,000 OBJ TOT 1,359,834 41,949,917 14,374,226 8,825, ,525 88,907,710 1,359,834 16,135,553 6,477, ,231 FORM SPI F-195 (Rev. 9/01) GF9b

17 PROGRAM 01 - Basic Education Program Description: Budgeted here are the expenditures to provide free appropriate kindergarten through twelfth grade public education to pupils which shall include instruction in reading, language arts, mathematics, social studies, science, music, art, health, physical education, industrial arts, and other subjects and activities deemed appropriate by the school district. (Legal reference: RCW 28A ) FY OBJECTS OF EXPENDITURE Debit Cert Class Employee Supplies Contract Capital Transfer Salaries Salaries Benefits & Mat'ls Services Travel Outlay Activity Total (0) (2) (3) (4) (5) (7) (8) (9) 21 Sup Inst 789, , , ,847 21,680 92,500 17,500 15, Lrn Resrc 1903,775 1, , , , ,017 19,950 1,500 30, Principal 5070,908 3, , , , , ,683 6,795 55, Guid/Coun 1909, , ,071 4,296 15,041 1, Man/Safe 783, , , , Hlth Serv 1269, , , ,849 12,000 5,032 1,100 8, Teaching 37822, , , , , , ,243 12, , Extracur 2193, , , , ,270 80, ,000 19,000 18, Pay Schl TOTALS 51744, , , , , , ,019 59, ,000 FTE Program Staff FORM SPI F-195 (Rev. 9/01) GF9-01

18 SALARY EXHIBIT - CERTIFICATED EMPLOYEES FOR FISCAL YEAR PROGRAM NAME Basic Education No. 01 ACTIVITY * * * ANNUAL SALARY RATES * * * TOTAL CODE TITLE OF POSITION FTE 1/ HIGH LOW AVERAGE ANNUAL SALARY 2/ OTHER SALARY ITEMS , DEPUTY/ASSISTANT SUPERINTENDENT , , , , OTHER DISTRICT ADMINISTRATOR ,744 71,574 91, ,487 TOTAL OF ACTIVITY , SUBSTITUTE PAY , OTHER SALARY ITEMS , OTHER SUPPORT PERSONNEL SUPPLEMENTAL NOT TIME , OTHER SUPPORT PERSONNEL ,923 31,975 48, , LIBRARY MEDIA SPECIALIST SUPPLEMENTAL DAYS & HO ,972 TOTAL OF ACTIVITY , OTHER SALARY ITEMS , ELEMENTARY PRINCIPAL ,943 77,462 81, , ELEMENTARY PRINCIPAL SUPPLEMENTAL DAYS & HOURS , SECONDARY PRINCIPAL ,135 87,367 89, , SECONDARY PRINCIPAL SUPPLEMENTAL DAYS & HOURS , SECONDARY VICE PRINCIPAL , , , SECONDARY VICE PRINCIPAL SUPPLEMENTAL DAYS & HO ,418 TOTAL OF ACTIVITY ,616, OTHER SALARY ITEMS , COUNSELOR ,923 35,027 47, ,418, COUNSELOR SUPPLEMENTAL NOT TIME , COUNSELOR SUPPLEMENTAL DAYS & HOURS ,464 TOTAL OF ACTIVITY ,547, OTHER SALARY ITEMS ,545 1/ The number of full-time days per contract year is determined by the district, with a minimum of 180 days. The length of a full work day is determined by the district. To determine partial FTE, divide the part of the day worked by the full day as determined by the district and then multiply the result by the ratio of work days contracted for to 180. No employee can be more than FTE. Include state institutions staff. 2/ Except for subtotals and totals, total annual salary must equal FTE times average annual salary rate. 3/ Use three decimal places. GF

19 SALARY EXHIBIT - CERTIFICATED EMPLOYEES FOR FISCAL YEAR PROGRAM NAME Basic Education No. 01 ACTIVITY * * * ANNUAL SALARY RATES * * * TOTAL CODE TITLE OF POSITION FTE 1/ HIGH LOW AVERAGE ANNUAL SALARY 2/ TOTAL OF ACTIVITY , SUBSTITUTE PAY , OTHER SALARY ITEMS , OCCUPATIONAL THERAPIST ,808 35,027 42, , OCCUPATIONAL THERAPIST SUPPLEMENTAL DAYS & HOUR , COMMUNICATIONS DISORDER SPECIALIST ,923 33,778 42, , COMMUNICATIONS DISORDER SPEC SUPPLEMENTAL DAYS , PSYCHOLOGIST ,923 35,403 40, , PSYCHOLOGIST SUPPLEMENTAL DAYS & HOURS , NURSE ,376 33,471 42, , NURSE SUPPLEMENTAL DAYS & HOURS , PHYSICAL THERAPIST ,174 36,085 37, , PHYSICAL THERAPIST SUPPLEMENTAL NOT TIME , PHYSICAL THERAPIST SUPPLEMENTAL DAYS & HOURS ,479 TOTAL OF ACTIVITY , SICK LEAVE , SUBSTITUTE PAY , SALARY ADJUSTMENTS , OTHER SALARY ITEMS , ELEMENTARY TEACHER ,923 3,768 42, ,136, ELEMENTARY TEACHER SUPPLEMENTAL DAYS & HOURS , SECONDARY TEACHER ,332 27,467 42, ,277, SECONDARY TEACHER SUPPLEMENTAL NOT TIME , SECONDARY TEACHER SUPPLEMENTAL DAYS & HOURS , OTHER TEACHER ,990 31,009 46, ,462, OTHER TEACHER SUPPLEMENTAL DAYS & HOURS , ON LEAVE ,923 54,923 54, ,923 1/ The number of full-time days per contract year is determined by the district, with a minimum of 180 days. The length of a full work day is determined by the district. To determine partial FTE, divide the part of the day worked by the full day as determined by the district and then multiply the result by the ratio of work days contracted for to 180. No employee can be more than FTE. Include state institutions staff. 2/ Except for subtotals and totals, total annual salary must equal FTE times average annual salary rate. 3/ Use three decimal places. GF

20 SALARY EXHIBIT - CERTIFICATED EMPLOYEES FOR FISCAL YEAR PROGRAM NAME Basic Education No. 01 ACTIVITY * * * ANNUAL SALARY RATES * * * TOTAL CODE TITLE OF POSITION FTE 1/ HIGH LOW AVERAGE ANNUAL SALARY 2/ TOTAL OF ACTIVITY ,888, SUBSTITUTE PAY , OTHER SALARY ITEMS , SECONDARY TEACHER ,746 49,376 56, , SECONDARY TEACHER SUPPLEMENTAL NOT TIME , SECONDARY TEACHER SUPPLEMENTAL DAYS & HOURS ,490 TOTAL OF ACTIVITY ,086 PROGRAM TOTAL / 33,599,036 1/ The number of full-time days per contract year is determined by the district, with a minimum of 180 days. The length of a full work day is determined by the district. To determine partial FTE, divide the part of the day worked by the full day as determined by the district and then multiply the result by the ratio of work days contracted for to 180. No employee can be more than FTE. Include state institutions staff. 2/ Except for subtotals and totals, total annual salary must equal FTE times average annual salary rate. 3/ Use three decimal places. GF

21 SALARY EXHIBIT - CLASSIFIED EMPLOYEES FOR FISCAL YEAR PROGRAM NAME Basic Education No. 01 ACTIVITY NUMBER * * * HOURLY RATES OF PAY * * * TOTAL CODE TITLE OF POSITION FTE 1/ OF HOURS HIGH LOW AVERAGE ANNUAL SALARY 2/ SUBSTITUTE PAY , OTHER SALARY ITEMS , OFFICE/CLERICAL , , OFFICE/CLERICAL NOT TIME , TECHNICAL , ,625 TOTAL OF ACTIVITY , OTHER SALARY ITEMS , AIDES , ,273 TOTAL OF ACTIVITY , SUBSTITUTE PAY , SALARY ADJUSTMENTS , OTHER SALARY ITEMS , AIDES , , OFFICE/CLERICAL , , OFFICE/CLERICAL NOT TIME , TECHNICAL , ,171 TOTAL OF ACTIVITY ,307, OTHER SALARY ITEMS , AIDES , , OFFICE/CLERICAL , , OFFICE/CLERICAL NOT TIME SERVICE WORKERS , ,587 TOTAL OF ACTIVITY , OTHER SALARY ITEMS ,738 1/ A full-time equivalent is considered to be 2080 hours. When less than 2080 hours, divide the number of hours by 2080 to determine FTE. No employee can be more than FTE. Include state institutions and vocational-technical institute staff. 2/ Except for subtotals and totals, total annual salary must equal number of hours times the average hourly rate of pay. 3/ Use three decimal places. GF

22 SALARY EXHIBIT - CLASSIFIED EMPLOYEES FOR FISCAL YEAR PROGRAM NAME Basic Education No. 01 ACTIVITY NUMBER * * * HOURLY RATES OF PAY * * * TOTAL CODE TITLE OF POSITION FTE 1/ OF HOURS HIGH LOW AVERAGE ANNUAL SALARY 2/ AIDES , ,534 TOTAL OF ACTIVITY , SICK LEAVE , SUBSTITUTE PAY , OTHER SALARY ITEMS , AIDES , ,122 TOTAL OF ACTIVITY , SALARY ADJUSTMENTS OTHER SALARY ITEMS , PROFESSIONAL NOT TIME , TECHNICAL , , DIRECTOR/SUPERVISOR ,809 TOTAL OF ACTIVITY ,033,216 PROGRAM TOTAL / 3,893,776 1/ A full-time equivalent is considered to be 2080 hours. When less than 2080 hours, divide the number of hours by 2080 to determine FTE. No employee can be more than FTE. Include state institutions and vocational-technical institute staff. 2/ Except for subtotals and totals, total annual salary must equal number of hours times the average hourly rate of pay. 3/ Use three decimal places. GF

23 PROGRAM 21 - Special Ed, Basic, State Program Description: Budgeted here are the expenditures to provide special education and related services for all handicapped pupils between the ages of three and twenty-one. Special education pupils are individuals classified as developmentally delayed mentally retarded, multi-handicapped, deaf-blind, hard of hearing, deaf, communication disordered, visually handicapped seriously emotionally disturbed, orthopedically impaired, health impaired, or specific learning disabled, who by reason thereof require special education and related services. (Legal references: Chapter 28A.155 RCW, Chapter WAC) FY OBJECTS OF EXPENDITURE Debit Cert Class Employee Supplies Contract Capital Transfer Salaries Salaries Benefits & Mat'ls Services Travel Outlay Activity Total (0) (2) (3) (4) (5) (7) (8) (9) 21 Sup Inst 257, ,958 36,342 39,763 2,000 1,000 1,000 1, Lrn Resrc 23 Principal 24 Guid/Coun 25 Man/Safe 95,103 64,762 29, Hlth Serv 1138, , , ,601 7,000 83,000 16,000 15, Teaching 3074,930 65, , , , ,300 8,905 8,000 21, Extracur 29 Pay Schl 425, ,000 TOTALS 4990,228 65, , , , , ,755 25,000 37,000 FTE Program Staff FORM SPI F-195 (Rev. 9/01) GF9-21

24 SALARY EXHIBIT - CERTIFICATED EMPLOYEES FOR FISCAL YEAR PROGRAM NAME Special Ed, Basic, State No. 21 ACTIVITY * * * ANNUAL SALARY RATES * * * TOTAL CODE TITLE OF POSITION FTE 1/ HIGH LOW AVERAGE ANNUAL SALARY 2/ OTHER SALARY ITEMS , DEPUTY/ASSISTANT SUPERINTENDENT , , , , OTHER DISTRICT ADMINISTRATOR ,744 71,574 82, ,169 TOTAL OF ACTIVITY , SALARY ADJUSTMENTS , OTHER SALARY ITEMS , OCCUPATIONAL THERAPIST ,808 34,940 42, , OCCUPATIONAL THERAPIST SUPPLEMENTAL DAYS & HOUR , COMMUNICATIONS DISORDER SPECIALIST ,923 33,778 41, , COMMUNICATIONS DISORDER SPEC SUPPLEMENTAL DAYS , PSYCHOLOGIST ,923 35,403 40, , PSYCHOLOGIST SUPPLEMENTAL DAYS & HOURS , NURSE ,376 33,929 42, , NURSE SUPPLEMENTAL DAYS & HOURS PHYSICAL THERAPIST ,901 36,085 37, , PHYSICAL THERAPIST SUPPLEMENTAL DAYS & HOURS TOTAL OF ACTIVITY , SUBSTITUTE PAY , SALARY ADJUSTMENTS , OTHER SALARY ITEMS , ELEMENTARY TEACHER ,923 27,467 41, , ELEMENTARY TEACHER SUPPLEMENTAL DAYS & HOURS , SECONDARY TEACHER ,923 29,401 42, , SECONDARY TEACHER SUPPLEMENTAL NOT TIME , SECONDARY TEACHER SUPPLEMENTAL DAYS & HOURS , OTHER TEACHER ,589 52,481 52, ,422 1/ The number of full-time days per contract year is determined by the district, with a minimum of 180 days. The length of a full work day is determined by the district. To determine partial FTE, divide the part of the day worked by the full day as determined by the district and then multiply the result by the ratio of work days contracted for to 180. No employee can be more than FTE. Include state institutions staff. 2/ Except for subtotals and totals, total annual salary must equal FTE times average annual salary rate. 3/ Use three decimal places. GF

25 SALARY EXHIBIT - CERTIFICATED EMPLOYEES FOR FISCAL YEAR PROGRAM NAME Special Ed, Basic, State No. 21 ACTIVITY * * * ANNUAL SALARY RATES * * * TOTAL CODE TITLE OF POSITION FTE 1/ HIGH LOW AVERAGE ANNUAL SALARY 2/ OTHER TEACHER SUPPLEMENTAL DAYS & HOURS ,907 TOTAL OF ACTIVITY ,136,129 PROGRAM TOTAL / 1,994,148 1/ The number of full-time days per contract year is determined by the district, with a minimum of 180 days. The length of a full work day is determined by the district. To determine partial FTE, divide the part of the day worked by the full day as determined by the district and then multiply the result by the ratio of work days contracted for to 180. No employee can be more than FTE. Include state institutions staff. 2/ Except for subtotals and totals, total annual salary must equal FTE times average annual salary rate. 3/ Use three decimal places. GF

26 SALARY EXHIBIT - CLASSIFIED EMPLOYEES FOR FISCAL YEAR PROGRAM NAME Special Ed, Basic, State No. 21 ACTIVITY NUMBER * * * HOURLY RATES OF PAY * * * TOTAL CODE TITLE OF POSITION FTE 1/ OF HOURS HIGH LOW AVERAGE ANNUAL SALARY 2/ SUBSTITUTE PAY OTHER SALARY ITEMS , OFFICE/CLERICAL , , OFFICE/CLERICAL NOT TIME TOTAL OF ACTIVITY , OTHER SALARY ITEMS , AIDES , ,362 TOTAL OF ACTIVITY , OTHER SALARY ITEMS , TECHNICAL , ,720 TOTAL OF ACTIVITY , SUBSTITUTE PAY , SALARY ADJUSTMENTS , OTHER SALARY ITEMS , AIDES , ,021 TOTAL OF ACTIVITY ,034,458 PROGRAM TOTAL / 1,278,032 1/ A full-time equivalent is considered to be 2080 hours. When less than 2080 hours, divide the number of hours by 2080 to determine FTE. No employee can be more than FTE. Include state institutions and vocational-technical institute staff. 2/ Except for subtotals and totals, total annual salary must equal number of hours times the average hourly rate of pay. 3/ Use three decimal places. GF

27 PROGRAM 24 - Special Ed, Supplemental, Federal Program Description: Budgeted here are the expenditures to provide supplemental special education and related services which assist school districts in fulfilling the duties imposed upon them by the recognition of the right of handicapped pupils to a free appropriate public education to meet their needs. Funds received by the local education agency can be used to pay only the excess costs directly attributable to the education of handicapped pupils, and shall be used to supplement and, to the extent practicable, increase the level of state and local funds expended for the education of handicapped pupils, and in no case to supplant such state and local funds. (Legal references: CFDA ,.027 and.173, Public Law , [formerly Public Law ], Public Law ,34 CFR 300 et seq., Chapter 28A.155 RCW, Chapter WAC) FY OBJECTS OF EXPENDITURE Debit Cert Class Employee Supplies Contract Capital Transfer Salaries Salaries Benefits & Mat'ls Services Travel Outlay Activity Total (0) (2) (3) (4) (5) (7) (8) (9) 21 Sup Inst 22 Lrn Resrc 24 Guid/Coun 25 Man/Safe 26 Hlth Serv 78,769 55,402 13,474 9, Teaching 1218,097 5, ,193 78, ,939 54, ,452 60, Pay Schl TOTALS 1296,866 5, ,595 78, ,413 54, ,345 60,000 FTE Program Staff FORM SPI F-195 (Rev. 9/01) GF9-24

28 SALARY EXHIBIT - CERTIFICATED EMPLOYEES FOR FISCAL YEAR PROGRAM NAME Special Ed, Supplemental, Federal No. 24 ACTIVITY * * * ANNUAL SALARY RATES * * * TOTAL CODE TITLE OF POSITION FTE 1/ HIGH LOW AVERAGE ANNUAL SALARY 2/ OTHER SALARY ITEMS , PSYCHOLOGIST ,645 36,765 41, ,328 TOTAL OF ACTIVITY , SUBSTITUTE PAY , OTHER SALARY ITEMS , ELEMENTARY TEACHER ,923 28,464 42, , ELEMENTARY TEACHER SUPPLEMENTAL DAYS & HOURS , SECONDARY TEACHER ,923 29,401 40, , SECONDARY TEACHER SUPPLEMENTAL NOT TIME , SECONDARY TEACHER SUPPLEMENTAL DAYS & HOURS ,726 TOTAL OF ACTIVITY ,193 PROGRAM TOTAL / 720,595 1/ The number of full-time days per contract year is determined by the district, with a minimum of 180 days. The length of a full work day is determined by the district. To determine partial FTE, divide the part of the day worked by the full day as determined by the district and then multiply the result by the ratio of work days contracted for to 180. No employee can be more than FTE. Include state institutions staff. 2/ Except for subtotals and totals, total annual salary must equal FTE times average annual salary rate. 3/ Use three decimal places. GF

29 SALARY EXHIBIT - CLASSIFIED EMPLOYEES FOR FISCAL YEAR PROGRAM NAME Special Ed, Supplemental, Federal No. 24 ACTIVITY NUMBER * * * HOURLY RATES OF PAY * * * TOTAL CODE TITLE OF POSITION FTE 1/ OF HOURS HIGH LOW AVERAGE ANNUAL SALARY 2/ AIDES , ,396 TOTAL OF ACTIVITY ,396 PROGRAM TOTAL / 78,396 1/ A full-time equivalent is considered to be 2080 hours. When less than 2080 hours, divide the number of hours by 2080 to determine FTE. No employee can be more than FTE. Include state institutions and vocational-technical institute staff. 2/ Except for subtotals and totals, total annual salary must equal number of hours times the average hourly rate of pay. 3/ Use three decimal places. GF

30 PROGRAM 31 - Vocational, Basic, State Program Description: Budgeted here are the expenditures for work skills programs that have been approved for funding by OSPI including state/local match requirements for federal vocational grants. Vocational work skills includes, but are not limited to home and family life education, business and office education, distributive education, agriculture education, health occupations education, trade and industry education, technical education, and career education. (Legal references: RCW 28A , Chapter WAC) FY OBJECTS OF EXPENDITURE Debit Cert Class Employee Supplies Contract Capital Transfer Salaries Salaries Benefits & Mat'ls Services Travel Outlay Activity Total (0) (2) (3) (4) (5) (7) (8) (9) 21 Sup Inst 163, ,129 23,153 25,940 1,750 5,975 2, Lrn Resrc 10,200 10, Guid/Coun 214, ,943 34,915 38,618 5,000 15,550 1,400 10, Man/Safe 27 Teaching 4628,579 19, , , , , ,033 29, , Extracur 29 Pay Schl TOTALS 5017,152 19, , , , , ,558 32, ,050 FTE Program Staff FORM SPI F-195 (Rev. 9/01) GF9-31

31 SALARY EXHIBIT - CERTIFICATED EMPLOYEES FOR FISCAL YEAR PROGRAM NAME Vocational, Basic, State No. 31 ACTIVITY * * * ANNUAL SALARY RATES * * * TOTAL CODE TITLE OF POSITION FTE 1/ HIGH LOW AVERAGE ANNUAL SALARY 2/ OTHER SALARY ITEMS , OTHER DISTRICT ADMINISTRATOR ,854 67,863 78, ,717 TOTAL OF ACTIVITY , OTHER SALARY ITEMS , COUNSELOR ,923 40,000 47, , COUNSELOR SUPPLEMENTAL DAYS & HOURS ,117 TOTAL OF ACTIVITY , SUBSTITUTE PAY , SALARY ADJUSTMENTS , OTHER SALARY ITEMS , SECONDARY TEACHER ,923 28,588 46, ,957, SECONDARY TEACHER SUPPLEMENTAL NOT TIME , SECONDARY TEACHER SUPPLEMENTAL DAYS & HOURS ,190 TOTAL OF ACTIVITY ,329,898 PROGRAM TOTAL / 2,543,970 1/ The number of full-time days per contract year is determined by the district, with a minimum of 180 days. The length of a full work day is determined by the district. To determine partial FTE, divide the part of the day worked by the full day as determined by the district and then multiply the result by the ratio of work days contracted for to 180. No employee can be more than FTE. Include state institutions staff. 2/ Except for subtotals and totals, total annual salary must equal FTE times average annual salary rate. 3/ Use three decimal places. GF

32 SALARY EXHIBIT - CLASSIFIED EMPLOYEES FOR FISCAL YEAR PROGRAM NAME Vocational, Basic, State No. 31 ACTIVITY NUMBER * * * HOURLY RATES OF PAY * * * TOTAL CODE TITLE OF POSITION FTE 1/ OF HOURS HIGH LOW AVERAGE ANNUAL SALARY 2/ OTHER SALARY ITEMS OFFICE/CLERICAL , ,324 TOTAL OF ACTIVITY , SUBSTITUTE PAY OTHER SALARY ITEMS , AIDES , ,904 TOTAL OF ACTIVITY , SUBSTITUTE PAY , SALARY ADJUSTMENTS , OTHER SALARY ITEMS , AIDES , ,480 TOTAL OF ACTIVITY ,571 PROGRAM TOTAL / 376,639 1/ A full-time equivalent is considered to be 2080 hours. When less than 2080 hours, divide the number of hours by 2080 to determine FTE. No employee can be more than FTE. Include state institutions and vocational-technical institute staff. 2/ Except for subtotals and totals, total annual salary must equal number of hours times the average hourly rate of pay. 3/ Use three decimal places. GF

33 PROGRAM 38 - Vocational, Federal Program Description: Budgeted here are the expenditures for secondary school vocational programs which have been approved for funding by OSPI. (Legal references: CFDA and.049, Public Law , 34 CFR 401) FY OBJECTS OF EXPENDITURE Debit Cert Class Employee Supplies Contract Capital Transfer Salaries Salaries Benefits & Mat'ls Services Travel Outlay Activity Total (0) (2) (3) (4) (5) (7) (8) (9) 21 Sup Inst 22 Lrn Resrc 24 Guid/Coun Man/Safe 27 Teaching 78,146 3,500 13,324 30,966 14,665 2,500 9, , Pay Schl 63 Oper Bldg TOTALS 79,021 3,500 13,324 30,966 14,665 2,500 9,491 1,100 3,475 FTE Program Staff GF9-38

34 SALARY EXHIBIT - CERTIFICATED EMPLOYEES FOR FISCAL YEAR PROGRAM NAME Vocational, Federal No. 38 ACTIVITY * * * ANNUAL SALARY RATES * * * TOTAL CODE TITLE OF POSITION FTE 1/ HIGH LOW AVERAGE ANNUAL SALARY 2/ OTHER SALARY ITEMS , ELEMENTARY TEACHER SUPPLEMENTAL DAYS & HOURS , SECONDARY TEACHER SUPPLEMENTAL NOT TIME , SECONDARY TEACHER SUPPLEMENTAL DAYS & HOURS TOTAL OF ACTIVITY ,324 PROGRAM TOTAL / 13,324 1/ The number of full-time days per contract year is determined by the district, with a minimum of 180 days. The length of a full work day is determined by the district. To determine partial FTE, divide the part of the day worked by the full day as determined by the district and then multiply the result by the ratio of work days contracted for to 180. No employee can be more than FTE. Include state institutions staff. 2/ Except for subtotals and totals, total annual salary must equal FTE times average annual salary rate. 3/ Use three decimal places. GF