TABLE OF CONTENTS For Fiscal Year

Transcription

1 F-195 BUDGET FOR FISCAL YEAR CERTIFICATION As Secretary to the Board of Directors of NORTH KITSAP School District No. 400 of KITSAP 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, 2006 through August 31, 2007 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 Debt Service Fund Budget Budget & Excess Levy Summary Fund Summary Summary DS1 General Fund Financial Summary Budget Summary Revenues and Other Financing Sources DS2 Outstanding Bonds Detail DS3 General Fund Budget Excess Levy Work Sheet DS4 Enrollment & Staff Counts GF1 Summary GF2-3 Capital Projects Fund Budget Revenues and Other Financing Sources GF4-7 Summary CP1-2 Expenditures Revenues and Other Financing Sources CP3-4 Program Summaries GF8a-8c Excess Levy Work Sheet CP5 Program Summary by Object GF9a-9b Description of Projects CP6 Program Matrices GF9 Series Salary Exhibit - Certificated Employees CP7 Salary Exhibits Follow Program Matrices Salary Exhibit - Classified Employees CP8 Object Summary GF10 Long-Term Finan. - Cond. Sales Contracts CP9 Activity Summary GF11-12 Staff Counts by Activity GF13-14 Transportation Vehicle Fund Budget Excess Levy Work Sheet GF15 Summary TVF1-2 Long-Term Finan. Cond. Sales Contracts GF16 Excess Levy Work Sheet TVF3 Long-Term Finan. - Cond. Sales Contracts TVF4 Associated Student Body Fund Budget Summary ASB1

3 BUDGET AND EXCESS LEVY SUMMARY - FISCAL YEAR SECTION A: BUDGET SUMMARY Associated Debt Capital Transportation General Student Body Service Projects Vehicle Fund Fund Fund Fund Fund Total Revenues and Other Fin. Sources $ 58,627,642 $ 1,285,175 $ 6,881,839 $ 10,215,388 $ 545,563 Total Appropriation (Exp) 58,927,909 1,298,448 7,761,066 29,207, ,000 Other Financing Uses 0 XXXXXX Excess of Revenues/Other Fin. Sources Over/(Under) Exp. and Other Fin. Uses 300,267-13, ,227-18,992, ,437- Beginning Total Fund Bal. 4,354, ,111 1,928,376 19,468,319 1,023,425 Ending Total Fund Balance 4,053, ,838 1,049, , ,988 SECTION B: EXCESS LEVIES FOR 2007 COLLECTION Excess levy approved by voters for 2007 collection 11,350,000 Rollback mandated by school district Board of Directors 1/ 0 Net excess levy amount for 2007 collection after rollback 11,350,000 XXXXXX 6,900, CHECK FIGURE BY FUND 504,767,294 7,961, ,923,112 99,742,445 6,105,515 The check figure is a total for Expenditures, Revenues, & Item Numbers. The number itself is not significant, only that it is consistent between the ESD locked version & the locked version reported to OSPI. The intent is to ensure the file received at OSPI is the same as the ESD level. A difference in the check figure would mean the file at the ESD level was changed after it was submitted. The check figure is not a monetary amount and does not deal with nor represent hundreds of thousands of dollars. 1/ Levy rollbacks 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 6, , , FTE Certificated Employees FTE Classified Employees FINANCIAL SUMMARY Total Rev. and Other Financing Srces 52,105,997 55,763,066 58,627,642 Total Expenditures 52,726,407 56,357,819 58,927,909 Total Beginning Fund Balance 4,815,800 4,012,645 4,354,070 Total Ending Fund Balance 4,195,390 3,417,892 4,053,803 Expenditure Summary By Program Groups: Regular Instruction 29,380, ,372, ,840, Special Education Instruction 5,181, ,692, ,780, Vocational Instruction 2,404, ,269, ,391, Skills Center Instruction Compensatory Education 3,415, ,953, ,328, Other Instructional Programs 457, ,099, ,143, Community Services 398, , , Support Services 11,489, ,598, ,079, Total - Program Groups 52,726, ,357, ,927, Expenditure Summary By Activity Groups: Teaching Activities 30,583, ,713, ,570, Teaching Support 5,380, ,563, ,111, Other Supportive Activities 9,723, ,612, ,190, Building Administration 3,090, ,206, ,102, Central Administration 3,947, ,262, ,952, Total - Activity Groups 52,726, ,357, ,927, Expenditure Summary By Objects Certificated Salaries 24,856, ,002, ,608, Classified Salaries 9,638, ,583, ,726, Employee Benefits & Payroll Taxes 9,071, ,215, ,102, Supplies, Instructional Resources & Non-Capitalized Items 3,116, ,695, ,162, Purchased Services 4,720, ,943, ,632, Travel 155, , , Capital Outlay 1,167, ,765, ,552, Total Objects 52,726, ,357, ,927, 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 Grade Grade Grade Grade Grade Grade Grade Grade Grade 11 (excluding Running Start) Grade 12 (excluding Running Start) SUBTOTAL 6, , , Running Start TOTAL K-12 6, , , 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 March, 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. 9/06) GF1

6 SUMMARY OF GENERAL FUND BUDGET (1) (2) (3) Actual Budget Budget REVENUES AND OTHER FINANCING SOURCES 1000 Local Taxes 9,923,994 10,353,252 11,040, Local Support Nontax 2,138,777 2,882,570 2,473, State, General Purpose 28,556,578 29,908,188 31,219, State, Special Purpose 7,132,504 7,797,628 8,856, Federal, General Purpose 1,435,430 1,212,336 1,133, Federal, Special Purpose 2,911,706 3,604,992 3,900, Revenues from Other School Districts 1, Revenues from Other Entities 5,678 4,100 2, Other Financing Sources A. Total REVENUES AND OTHER FINANCING SOURCES 52,105,997 55,763,066 58,627,642 EXPENDITURES 00 Regular Instruction 29,380,728 32,372,788 31,840, Special Education Instruction 5,181,001 4,692,258 6,780, Vocational Education Instruction 2,404,376 2,269,345 2,391, Skills Center Instruction &60 Compensatory Education Instruction 3,415,019 3,953,673 4,328, Other Instructional Programs 457,572 1,099,518 1,143, Community Services 398, , , Support Services 11,489,378 11,598,817 12,079,469 B. Total EXPENDITURES 52,726,407 56,357,819 58,927,909 C. OTHER FINANCING USES D. EXCESS of REVENUES/OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FIN. USES (A-B-C) 620, , ,267- FORM SPI F-195 (Rev. 9/06) GF2

7 SUMMARY OF GENERAL FUND BUDGET (Contd.) (1) (2) (3) Actual Budget Budget BEGINNING FUND BALANCE G.L.810 Reserved for Other Items 315, ,000 28,000 G.L.830 Reserved for Debt Service G.L.835 Reserved for Arbitrage Rebate G.L.840 Reserved for Inventory 400, , ,000 G.L.850 Reserved for Uninsured Risks G.L.870 Unreserved, Designated for Other Items 543, ,650 1,326,820 G.L.875 Unreserved, Designated for Contingencies G.L.890 Unreserved, Undesignated Fund Balance 3,557,596 2,742,995 2,599,250 E. Total BEGINNING FUND BALANCE 4,815,800 4,012,645 4,354,070 F. GL 898 PRIOR YEAR CORRECTIONS OR RESTATEMENTS (+ or -) 0 XXXXXX XXXXXX ENDING FUND BALANCE G.L.810 Reserved for Other Items 102, G.L.830 Reserved for Debt Service G.L.835 Reserved for Arbitrage Rebate G.L.840 Reserved for Inventory 400, , ,000 G.L.850 Reserved for Uninsured Risks G.L.870 Unreserved, Designated for Other Items 784, ,000 1,200,000 G.L.875 Unreserved, Designated for Contingencies G.L.890 Unreserved, Undesignated Fund Balance 2,908,402 2,417,892 2,453,803 G. Total ENDING FUND BALANCE (D + E, + or - F) 4,195,390 3,417,892 4,053,803 1/ 1/ Line G must be equal to or greater than all reserved fund balances. FORM SPI F-195 (Rev. 9/06) GF3

8 GENERAL FUND BUDGET - REVENUES AND OTHER FINANCING SOURCES (1) (2) (3) Actual Budget Budget LOCAL TAXES 1100 Local Property Taxes 9,912,024 10,341,900 11,033, Sale of Tax Title Property Local In-Lieu-of Taxes Timber Excise Tax 11,970 11,352 7, County Administered Forests Other Local Taxes Total LOCAL TAXES 9,923,994 10,353,252 11,040,879 LOCAL SUPPORT NONTAX 2100 Tuitions and Fees, Unassigned 238, , , Secondary Vocational Education Tuition Skills Center Tuitions and Fees Traffic Safety Education Fees 84, , , Summer School Tuitions and Fees 31,625 48,050 48, Community School Tuitions and Fees 18,513 20,000 20, Day Care Tuitions and Fees Sales of Goods, Supplies, and Services, Unassigned Secondary Voc.Ed.,Sales of Goods,Supplies and Services Skills Center, Sales of Goods, Supplies and Services Day Care Other Community Services 169, , , School Food Services 838,654 1,116,453 1,056, School Bus Revenue 38,081 29,105 36, Investment Earnings 143, , , Interfund Loan Interest Earnings Gifts and Donations 395, , , Fines and Damages 11,106 21,000 21, Rentals and Leases 39,716 46,100 46, Insurance Recoveries 11, , , Local Support Nontax, Unassigned 60, ,181 70, E-Rate 56,294 69,000 60, Total LOCAL SUPPORT NONTAX 2,138,777 2,882,570 2,473,779 FORM SPI F-195 (Rev. 9/06) GF4

9 GENERAL FUND BUDGET - REVENUES AND OTHER FINANCING SOURCES (Contd.) (1) (2) (3) Actual Budget Budget STATE, GENERAL PURPOSE 3100 Apportionment 28,535,415 29,908,188 31,219, Local Effort Assistance State Forests 21, Other State General Purpose, Unassigned Total STATE, GENERAL PURPOSE 28,556,578 29,908,188 31,219,398 STATE, SPECIAL PURPOSE 4100 Special Purpose, Unassigned Special Education 3,263,166 3,446,101 3,681, State Institutions, Special Education Learning Assistance 278, , , State Institutions, Centers, and Homes - Delinquent Special and Pilot Programs 39, , , Promoting Academic Success XXXXXX XXXXXX 168, Transitional Bilingual 111, , , Student Achievement 1,687,215 2,000,289 2,467, Highly Capable 45,876 47,565 48, Day Care School Food Services 22,838 27,143 34, Transportation - Operations 1,683,014 1,741,894 1,832, Other State Agencies, Unassigned Special Education - Other State Agencies XXXXXX State Institutions - Special Ed-Other St Agencies XXXXXX State Institutions, Ctrs Hms Dlin-Other St.Agcs XXXXXX Special & Pilot Programs - Other State Agencies XXXXXX Transitional Billigual - Other State Agencies XXXXXX Day Care - Other State Agencies School Food Service - Other State Agnecies XXXXXX Transportation - Operations -Other State Agencies XXXXXX Total STATE, SPECIAL PURPOSE 7,132,504 7,797,628 8,856,309 FEDERAL, GENERAL PURPOSE 5200 General Purpose Direct Federal Grants, Unassigned 87, ,000 87, Impact Aid, M & O 1,239,202 1,031, , Impact Aid, Special Education Funding 108,697 81,000 77, Federal In-Lieu-of Taxes Federal Forests Total FEDERAL, GENERAL PURPOSE 1,435,430 1,212,336 1,133,772 FORM SPI F-195 (Rev. 9/06) 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 0 557, , Special Education, Medicaid Reimbursement 9,811 10,000 10, Special Education, Supplemental 1,192,828 1,189,812 1,329, Secondary Vocational Education 41,648 42,882 42, Skills Center Disadvantaged ( formerly Remediation ) 552, , , School Improvement, Federal 265, , , Migrant Reading First Institutions, Neglected and Delinquent Head Start XXXXXX Math & Science - Professional Development XXXXXX Limited English Proficiency 0 10,000 10, Indian Education JOM XXXXXX Indian Education, ED XXXXXX Targeted Assistance Eisenhower Professional Development 0 XXXXXX XXXXXX 6178 Youth Training Programs XXXXXX Day Care Other Community Services School Food Services 547, , , Transportation - Operations XXXXXX Direct Special Purpose Grants 94, , , Special Education - Medical Reimbusement XXXXXX Special Education - Supplemental XXXXXX Secondary Vocational Education XXXXXX Skills Center XXXXXX Disadvantaged ( Formerly Remediation ) XXXXXX School Imporvement, Federal XXXXXX Migrant XXXXXX Reading First, Federal XXXXXX Institutions, Neglected and Delinquent XXXXXX Head Start Math & Science - Professional Development XXXXXX Limited English Proficiency (formerly Billingual) Indian Education JOM Indian Education, ED 93,526 95,550 88, Targeted Assistance XXXXXX Youth Training, Direct Grants Day Care XXXXXX Other Community Services School Food Services XXXXXX Transportation - Operations XXXXXX Federal Grants Through Other Agencies, Unassigned 8, Medicaid Administrative Match , Special Education - Medicaid Reimbursement XXXXXX Special Education - Supplemental XXXXXX Secondary Vocational Education XXXXXX Skills Center XXXXXX 0 0 FORM SPI F-195 (Rev. 9/06) GF6

11 GENERAL FUND BUDGET - REVENUES AND OTHER FINANCING SOURCES (Contd.) (1) (2) (3) Actual Budget Budget Disadvantaged ( formerly Remediation ) XXXXXX School Improvement, Federal Migrant XXXXXX Reading First, Federal XXXXXX Institutions, Neglected and Delinquent Head Start Math & Science - Professional Development XXXXXX Limited English Proficiency (formerly Bilingual) XXXXXX Indian Education JOM Indian Education, ED XXXXXX Targeted Assistance XXXXXX Eisenhower Professional Development 0 XXXXXX XXXXXX 6378 Youth Training Day Care XXXXXX Other Community Services School Food Services XXXXXX Transportation - Operations XXXXXX USDA Commodities 105,467 85,000 85, Total FEDERAL, SPECIAL PURPOSE 2,911,706 3,604,992 3,900,905 REVENUES FROM OTHER SCHOOL DISTRICTS 7100 Program Participation, Unassigned 1, Special Education Vocational Education Skills Center Support Services School Food Services Transportation Nonhigh Participation Total REVENUES FROM OTHER SCHOOL DISTRICTS 1, REVENUES FROM OTHER ENTITIES 8100 Governmental Entities 5,400 4,100 2, Day Care Community Services School Food Services Transportation Nonfederal ESD TOTAL REVENUES FROM OTHER ENTITIES 5,678 4,100 2,600 OTHER FINANCING SOURCES 9100 Sale of Bonds Sale of Equipment Compensated Loss of Fixed Assets Long-Term Financing Transfers Total OTHER FINANCING SOURCES TOTAL REVENUES AND OTHER FINANCING SOURCES 52,105,997 55,763,066 58,627,642 FORM SPI F-195 (Rev. 9/06) GF7

12 EXPENDITURE BY PROGRAM (1) (2) (3) Actual Budget Budget REGULAR INSTRUCTION 01 Basic Education 29,380,728 32,372,788 31,840, Total REGULAR INSTRUCTION 29,380,728 32,372,788 31,840,120 SPECIAL EDUCATION BASIC, STATE 21 Special Ed, Basic, State 3,911,964 3,456,101 5,400, Special Ed, Supplemental, Federal 1,160,340 1,155,157 1,302, Special Ed, Institutions, State Special Ed, Other Categorical 108,697 81,000 77, Total SPECIAL EDUCATION INSTRUCTION 5,181,001 4,692,258 6,780,260 VOCATIONAL EDUCATION INSTRUCTION 31 Vocational, Basic, State 2,363,861 2,227,712 2,350, Vocational, Federal 40,515 41,633 41, Vocational, Other Categorical Total VOCATIONAL EDUCATION INSTRUCTION 2,404,376 2,269,345 2,391,899 SKILLS CENTER INSTRUCTION 45 Skills Center, Basic, State Skills Center, Federal Total SKILLS CENTER INSTRUCTION FORM SPI F-195 (Rev. 9/06) GF8a

13 EXPENDITURE BY PROGRAM (Contd.) (1) (2) (3) Actual Budget Budget COMPENSATORY EDUCATION INSTRUCTION 51 Disadvantaged, Fed (fm Remediation) 537, , , School Improvement, Federal 257, , , Migrant, Federal Reading First, Federal Learning Assistance, State 275, , , Inst, Cntr & Homes for Delinquents, State Inst, Neglected and Delinquent, Fed Special and Pilot Programs, State 34, , , Head Start, Federal Math & Science-Professional Development XXXXXX Promoting Academic Success XXXXXX XXXXXX 168, L E P, Federal (fm Bilingual) 0 9,804 9, Transitional Bilingual, State 111, , , Student Achievement, State 1,900,324 2,242,289 2,467, Indian Education, JOM, Federal Indian Education, ED, Federal 298, , , Compensatory, Other &60 TOTAL COMPENSATORY EDUCATION INSTRUCTION 3,415,019 3,953,673 4,328,629 OTHER INSTRUCTIONAL PROGRAMS 71 Traffic Safety Education 70, , , Summer School 84,323 53,050 48, Highly Capable 39,967 47,565 48, Targeted Assistance, Federal Eisenhower Professional Development Program 0 XXXXXX XXXXXX 78 Youth Training Programs, Federal Instructional Programs, Other 263, , , Total OTHER INSTRUCTIONAL PROGRAMS 457,572 1,099,518 1,143,673 FORM SPI F-195 (Rev. 9/06) GF8b

14 EXPENDITURE BY PROGRAM (Contd.) (1) (2) (3) Actual Budget Budget COMMUNITY SERVICES 81 Public Radio/Television Community Schools 67,724 81,304 83, Day Care Other Community Services 330, , , Total COMMUNITY SERVICES 398, , ,859 SUPPORT SERVICES 97 Districtwide Support 7,449,693 7,158,971 7,463, School Food Services 1,556,753 1,804,881 1,778, Pupil Transportation 2,482,932 2,634,965 2,837, Total SUPPORT SERVICES 11,489,378 11,598,817 12,079,469 TOTAL PROGRAM EXPENDITURES 52,726,407 56,357,819 58,927,909 FORM SPI F-195 (Rev. 9/06) 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 31840, , , , , , ,401 46, , Sp Ed Bas 5400,248 23, , , , , ,055 7,500 14, Sp Ed Sup 1302,614 37, , , ,549 66, Sp Ed Ins 29 Sp Ed Oth 77,398 51,099 25, TOT Sp Ed 6780,260 23, , , , , ,738 7,500 14, Voc, Bas 2350,728 23, , , , ,048 63,136 27,915 76, Voc, Fed 41,171 7,901 1,559 31, Voc, Oth TOTAL VOC 2391,899 23, , , , ,759 63,136 27,915 76, Skills St 46 Skills Fd TOT SKILL 51 Disad, Fe 544, , , ,536 14,873 12, Schl Impr 233, ,050 14,210 37, , Migrt,Fed 54 Read Frst 55 Lrng Asst 332,472 1,040 90, ,880 85,582 24,817 12,500 1, State Ins 57 Inst, Fed 58 Spcl. Plt 142,487 39,489 2, , Head Strt 62 Math/Scnc 63 PAS 168, , LEP 9, ,936 2,250 1,599 2, Trans Bil 140,994 29,377 66,760 44, S Achvmnt 2467, ,308 2, , , , IndianFed 68 IndianFed 288, , ,128 80,153 1,466 1,900 1, Comp,Othr TOT COMPT 4328,629 1, , , , , ,029 3, ,000 FORM SPI F-195 (Rev. 9/06) 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 108,000 1,000 60,000 10,890 24,095 4,000 1,000 7, Summer Sc 48, ,000 14,945 3,975 2, Highly Cp 48, ,760 1,222 4,992 19,643 2, Targ Asst 78 Youth Tr 79 Instr Prg 938, ,143 35,248 70, ,802 50,000 1,500 TOTAL OTH 1143,673 1, ,903 51,415 89, ,190 56,140 3,275 7, Radio/TV 86 Cmnty Sch 83,632 31,075 12,467 8,328 24, , Day Care 89 Other Cmn 280, ,552 35,919 96,916 10, TOT COMM. 363, ,627 48, ,244 34,392 1,050 7, Dist Supp 7463,296 12, , , , , , ,311 17, , Food Serv 1778,683 1, , , ,195 75,000 5,900 27, Pupil Trn 2837, , , , , ,321 29,952 45,147 TOTAL SUP 12079,469 13, , , , , , ,632 52, ,202 OBJ TOT 435,355 25,608,581 11,102,202 5,632,468 1,552,290 58,927, ,355 9,726,954 5,162, ,678 FORM SPI F-195 (Rev. 9/06) GF9b

17 PROGRAM 01 - Basic Education 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 847,809 7, , , ,155 14,899 37,202 2,500 2, Lrn Resrc 1599, , , , ,477 30,539 2,550 25, Principal 3069, , , ,410 49,882 73,800 21,200 28, Guid/Coun 1391, , , ,685 17,921 2, Man/Safe 843,724 1, , ,091 2, , Hlth Serv 237, ,832 16, , Teaching 22844, , , , , , ,408 17, , Extracur 1007, , , , ,835 56,225 1,545 17, Pay Schl TOTALS 31840, , , , , , ,401 46, ,740 FTE Program Staff FORM SPI F-195 (Rev. 9/06) 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/ DEPUTY/ASSISTANT SUPERINTENDENT ,462 83,932 95, , OTHER DISTRICT ADMINISTRATOR ,426 90,193 92, ,619 TOTAL OF ACTIVITY , SUBSTITUTE PAY , OTHER SUPPORT PERSONNEL ,157 40,633 53, , LIBRARY MEDIA SPECIALIST SUPPLEMENTAL DAYS & HO ,513 TOTAL OF ACTIVITY , OTHER SALARY ITEMS , ELEMENTARY PRINCIPAL ,408 85,694 86, , SECONDARY PRINCIPAL ,988 88,305 92, , SECONDARY PRINCIPAL SUPPLEMENTAL NOT TIME , SECONDARY VICE PRINCIPAL ,228 79,038 84, , OTHER SCHOOL ADMINISTRATOR ,480 89,480 89, , OTHER SCHOOL ADMINISTRATOR SUPPLEMENTAL NOT TIM ,500 TOTAL OF ACTIVITY ,472, SUBSTITUTE PAY , COUNSELOR ,157 43,547 54, , COUNSELOR SUPPLEMENTAL DAYS & HOURS ,836 TOTAL OF ACTIVITY , OTHER SALARY ITEMS ,000 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 , SICK LEAVE , SUBSTITUTE PAY , VACATION PAYOFF , OTHER SALARY ITEMS , ELEMENTARY TEACHER ,157 32,211 50, ,337, ELEMENTARY TEACHER SUPPLEMENTAL DAYS & HOURS , SECONDARY TEACHER ,157 33,033 49, ,912, SECONDARY TEACHER SUPPLEMENTAL DAYS & HOURS , OTHER TEACHER ,157 32,211 49, , OTHER TEACHER SUPPLEMENTAL DAYS & HOURS , ON LEAVE ,653 51,653 51, , CERTIFICATED LEAVE BUY BACK ,406 TOTAL OF ACTIVITY ,609, SUBSTITUTE PAY , SALARY ADJUSTMENTS , OTHER SALARY ITEMS , ELEMENTARY TEACHER SUPPLEMENTAL NOT TIME , SECONDARY TEACHER ,643 56,643 56, , SECONDARY TEACHER SUPPLEMENTAL NOT TIME , SECONDARY TEACHER SUPPLEMENTAL DAYS & HOURS , OTHER TEACHER SUPPLEMENTAL NOT TIME TOTAL OF ACTIVITY ,670 PROGRAM TOTAL / 18,483,728 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 - 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/ OFFICE/CLERICAL , , OFFICE/CLERICAL NOT TIME ,216 TOTAL OF ACTIVITY , SUBSTITUTE PAY , AIDES , , OFFICE/CLERICAL , , TECHNICAL ,421 TOTAL OF ACTIVITY , SUBSTITUTE PAY , OTHER SALARY ITEMS , AIDES , , OFFICE/CLERICAL , ,623 TOTAL OF ACTIVITY , SUBSTITUTE PAY , OTHER SALARY ITEMS AIDES , OFFICE/CLERICAL , ,148 TOTAL OF ACTIVITY , OTHER SALARY ITEMS , AIDES , , OFFICE/CLERICAL , ,352 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

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/ TOTAL OF ACTIVITY , OTHER SALARY ITEMS , AIDES , ,629 TOTAL OF ACTIVITY , SICK LEAVE , SUBSTITUTE PAY , VACATION PAYOFF , OTHER SALARY ITEMS , AIDES , , PROFESSIONAL , ,350 TOTAL OF ACTIVITY , AIDES NOT TIME , OFFICE/CLERICAL , PROFESSIONAL NOT TIME , ,601 TOTAL OF ACTIVITY ,191 PROGRAM TOTAL / 2,530,035 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 PROGRAM 21 - Special Ed, Basic, State 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 284,741 1, ,803 2,897 49,541 4,000 1,000 1,500 2, Lrn Resrc 23 Principal 24 Guid/Coun 25 Man/Safe 20,791 13,099 7, Hlth Serv 1737, ,841 93, ,254 26, ,820 3,500 5, Teaching 3357,457 22, , , , , ,235 2,500 7, Extracur 29 Pay Schl TOTALS 5400,248 23, , , , , ,055 7,500 14,000 FTE Program Staff FORM SPI F-195 (Rev. 9/06) GF9-21

23 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 DISTRICT ADMINISTRATOR ,579 83,932 88, , OTHER DISTRICT ADMINISTRATOR SUPPLEMENTAL NOT T , OTHER SCHOOL ADMINISTRATOR ,764 85,764 85, ,882 TOTAL OF ACTIVITY , OTHER SALARY ITEMS , OCCUPATIONAL THERAPIST ,157 38,469 47, , OCCUPATIONAL THERAPIST SUPPLEMENTAL DAYS & HOUR , COMMUNICATIONS DISORDER SPECIALIST ,643 39,711 51, , COMMUNICATIONS DISORDER SPEC SUPPLEMENTAL DAYS , PSYCHOLOGIST ,157 40,901 54, , PSYCHOLOGIST SUPPLEMENTAL DAYS & HOURS ,914 TOTAL OF ACTIVITY ,132, SUBSTITUTE PAY , OTHER SALARY ITEMS , ELEMENTARY TEACHER ,157 37,919 46, , ELEMENTARY TEACHER SUPPLEMENTAL DAYS & HOURS , SECONDARY TEACHER SUPPLEMENTAL DAYS & HOURS , OTHER TEACHER ,157 32,211 50, ,382, OTHER TEACHER SUPPLEMENTAL DAYS & HOURS ,019 TOTAL OF ACTIVITY ,636,395 PROGRAM TOTAL / 2,992,039 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

24 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/ OTHER SALARY ITEMS ,897 TOTAL OF ACTIVITY , AIDES , ,099 TOTAL OF ACTIVITY , OTHER SALARY ITEMS , AIDES , , DIRECTOR/SUPERVISOR , ,886 TOTAL OF ACTIVITY , SUBSTITUTE PAY , OTHER SALARY ITEMS , AIDES , ,207 TOTAL OF ACTIVITY ,045 PROGRAM TOTAL / 675,865 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

25 PROGRAM 24 - Special Ed, Supplemental, Federal 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 91,751 64,511 27, Lrn Resrc 24 Guid/Coun 25 Man/Safe 41,986 29,719 12, Hlth Serv 27 Teaching 1102,194 37, , , , Pay Schl 66,683 66,683 TOTALS 1302,614 37, , , ,549 66,683 FTE Program Staff FORM SPI F-195 (Rev. 9/06) GF9-24

26 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/ ELEMENTARY TEACHER ,157 59,157 59, , ELEMENTARY TEACHER SUPPLEMENTAL DAYS & HOURS ,513 TOTAL OF ACTIVITY ,711 PROGRAM TOTAL / 37,711 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

27 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/ OFFICE/CLERICAL , , TECHNICAL , ,267 TOTAL OF ACTIVITY , OFFICE/CLERICAL , ,719 TOTAL OF ACTIVITY , AIDES , ,805 TOTAL OF ACTIVITY ,805 PROGRAM TOTAL / 713,035 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

28 PROGRAM 29 - Special Ed, Other Categorical 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 23 Principal 24 Guid/Coun 25 Man/Safe 26 Hlth Serv 27 Teaching 77,398 51,099 25, Pay Schl TOTALS 77,398 51,099 25, FTE Program Staff FORM SPI F-195 (Rev. 9/06) GF9-29

29 SALARY EXHIBIT - CERTIFICATED EMPLOYEES FOR FISCAL YEAR PROGRAM NAME Special Ed, Other Categorical No. 29 ACTIVITY * * * ANNUAL SALARY RATES * * * TOTAL CODE TITLE OF POSITION FTE 1/ HIGH LOW AVERAGE ANNUAL SALARY 2/ **** NO CERTIFICATED SALARY DATA FOR THIS PROGRAM *** 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

30 SALARY EXHIBIT - CLASSIFIED EMPLOYEES FOR FISCAL YEAR PROGRAM NAME Special Ed, Other Categorical No. 29 ACTIVITY NUMBER * * * HOURLY RATES OF PAY * * * TOTAL CODE TITLE OF POSITION FTE 1/ OF HOURS HIGH LOW AVERAGE ANNUAL SALARY 2/ AIDES , ,099 TOTAL OF ACTIVITY ,099 PROGRAM TOTAL / 51,099 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

31 PROGRAM 31 - Vocational, Basic, State 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 204,692 8,000 87,912 64,503 43, Lrn Resrc 33,899 26,744 7, Guid/Coun 202,912 14,350 91,675 38,086 38,565 10,281 6,295 3, Man/Safe 27 Teaching 1909,225 1, ,226 27, ,856 95,418 56,841 24,255 76, Extracur 29 Pay Schl TOTALS 2350,728 23, , , , ,048 63,136 27,915 76,173 FTE Program Staff FORM SPI F-195 (Rev. 9/06) GF9-31

32 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 DISTRICT ADMINISTRATOR ,912 87,912 87, ,912 TOTAL OF ACTIVITY , OTHER SUPPORT PERSONNEL ,157 44,913 54, , LIBRARY MEDIA SPECIALIST SUPPLEMENTAL DAYS & HO ,627 TOTAL OF ACTIVITY , COUNSELOR ,157 43,547 54, , COUNSELOR SUPPLEMENTAL DAYS & HOURS ,871 TOTAL OF ACTIVITY , SUBSTITUTE PAY , OTHER SALARY ITEMS , SECONDARY TEACHER ,157 34,476 47, ,073, SECONDARY TEACHER SUPPLEMENTAL DAYS & HOURS ,180 TOTAL OF ACTIVITY ,263,226 PROGRAM TOTAL / 1,469,557 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

33 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/ OFFICE/CLERICAL , , TECHNICAL ,061 TOTAL OF ACTIVITY , AIDES , , OFFICE/CLERICAL ,056 TOTAL OF ACTIVITY , AIDES , , DIRECTOR/SUPERVISOR ,716 TOTAL OF ACTIVITY ,456 PROGRAM TOTAL / 130,045 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

34 PROGRAM 38 - Vocational, Federal 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 27 Teaching 41,171 7,901 1,559 31, Pay Schl 63 Oper Bldg TOTALS 41,171 7,901 1,559 31,711 FTE Program Staff GF9-38

35 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/ **** NO CERTIFICATED SALARY DATA FOR THIS PROGRAM *** 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

36 SALARY EXHIBIT - CLASSIFIED EMPLOYEES FOR FISCAL YEAR PROGRAM NAME Vocational, Federal No. 38 ACTIVITY NUMBER * * * HOURLY RATES OF PAY * * * TOTAL CODE TITLE OF POSITION FTE 1/ OF HOURS HIGH LOW AVERAGE ANNUAL SALARY 2/ AIDES ,901 TOTAL OF ACTIVITY ,901 PROGRAM TOTAL / 7,901 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

37 PROGRAM 51 - Disadvantaged, Fed (fm Remediation) 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) 15 Pblc Rltn 21 Sup Inst 41, ,625 12,119 1,250 2, Lrn Resrc 24 Guid/Coun 25 Man/Safe 26 Hlth Serv 27 Teaching 502, , , ,417 13,623 10, Pay Schl 63 Oper Bldg 64 Maint 65 Utilities TOTALS 544, , , ,536 14,873 12, FTE Program Staff GF9-51

38 SALARY EXHIBIT - CERTIFICATED EMPLOYEES FOR FISCAL YEAR PROGRAM NAME Disadvantaged, Fed (fm Remediation) No. 51 ACTIVITY * * * ANNUAL SALARY RATES * * * TOTAL CODE TITLE OF POSITION FTE 1/ HIGH LOW AVERAGE ANNUAL SALARY 2/ SUBSTITUTE PAY , SECONDARY TEACHER ,286 39,286 39, , SECONDARY TEACHER SUPPLEMENTAL DAYS & HOURS , OTHER TEACHER ,157 54,709 57, , OTHER TEACHER SUPPLEMENTAL DAYS & HOURS ,220 TOTAL OF ACTIVITY ,293 PROGRAM TOTAL / 196,293 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

39 SALARY EXHIBIT - CLASSIFIED EMPLOYEES FOR FISCAL YEAR PROGRAM NAME Disadvantaged, Fed (fm Remediation) No. 51 ACTIVITY NUMBER * * * HOURLY RATES OF PAY * * * TOTAL CODE TITLE OF POSITION FTE 1/ OF HOURS HIGH LOW AVERAGE ANNUAL SALARY 2/ OFFICE/CLERICAL , ,625 TOTAL OF ACTIVITY , AIDES , , OFFICE/CLERICAL ,329 TOTAL OF ACTIVITY ,462 PROGRAM TOTAL / 175,087 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