PROPOSED BUDGET DOCUMENT

Transcription

1 PROPOSED BUDGET DOCUMENT Ashland Oregon

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3 BOARD OF DIRECTORS RUTH ALEXANDER CAROL DAVIS KEITH MASSIE HEIDI PARKER EVA SKURATOWICZ May 5, 2010 ASHLAND PUBLIC SCHOOLS Inspiring Learning for Life JULI DI CHIRO Superintendent JILL TURNER Business Manager SAMUEL BOGDANOVE Director of Student Services This budget plan is respectfully submitted to the Ashland School District s Board and Budget Committee. This budget is our spending plan for the year. The overall budget of $45,191,265 is $1.8 million less than the previous year ( ). The decrease is primarily due to the continued decrease in the capital construction fund. Although the total budget is less, the General Fund Budget for Ashland School District has increased by $447,562 to a budget of $25,706,009 from a current budget of $25,258,447. The increase in the General Fund is primarily due to transfers from the Insurance Fund, and by using some of the projected fund balance as a resource. Overall budget expenditures are summarized as follows: Budget Budget Inc/Dec Percent Change General 24,920,255 23,658,678 25,258,447 25,706, , % Special Rev 4,334,991 5,191,174 6,280,240 5,878, , % Debt 4,460,143 4,858,151 5,071,000 5,348, , % Capital 46,445,995 17,088,745 3,872,000 1,868,000 2,004, % Insurance 1,173,113 5,590,095 6,310,000 6,228,000 82, % Trust 158, , , ,600 29, % Total 81,493,120 56,538,143 46,983,687 45,191,265 1,792, % Budget Highlights: During the fiscal year District budgets were cut drastically. This was followed by last year s budget when the district was able to restore a few of the positions and a selected number of programs. However, this year we have returned to both staff and program reductions in order to balance the budget. We were able to avoid lay offs, and used attrition as the tool to reduce staff positions. The significant changes are: 1. Student instructional days are decreased from 176 to 175 instructional days. With this one day cut, the District will be able to maintain the required instructional hours mandated for each level of schooling. Professional developments days are decreased by one day. All staff will receive two days less pay resulting in $175,000 in savings. i

4 2. Student enrollment is still projected to decline slightly for the next several years translating into less state formula revenue. The ADMw is expected to decline by 105 from the current school year to the school year. (See graph on page iii) 3. Total staffing is reduced by 2.57 positions. Certified staffing is reduced by at total of 5.42 from budget to budget. (See chart on next page for more detail) 4. Discretionary spending is reduced at all schools and throughout all support services. 5. Competitive athletics is cut at Ashland Middle School resulting in a savings of $110, A one time transfer of $250,000 from the Self Insurance Health Fund to the General Fund is proposed. 7. Public Employee Retirement System (PERS) rates are increased resulting in an increase of $705,000. The PERS rate increased to a range of 24.9% to 25.5%, depending on the hire date of the employees. Personnel: The proposed budget includes the reduction of 2.57 positions, or 1% from the previous year s budget. Included in the budget are amounts to cover the potential costs ongoing negotiations with employees on wages and benefits. The actual impact of these negotiations is not known at the present time. The current work force is 45 positions or 14% less than in prior to the economic down turn Employees Budget Budget Budget Increase (Decrease) Percent Change Certified % Classified % Confidential % Supervisory % Admin/Exec % TOTAL % Elementary Classroom Teachers 2.00 High School Teachers 1.16 Psychologist 0.60 Elective Program at AMS 2.86 Bus Drivers 0.50 Cafeteria Manager 0.19 Education Assistants 0.29 Food Service Workers 0.38 Mechanic 0.10 Network Tech 1.00 SPED EA s 0.60 Technicians 1.50 Board Secretary 1.00 Total 2.57 ii

5 Accounting Policies: Ashland School District prepares the budget and financial statements on a modified cash basis. This means that expenditures and revenues are recorded when they are paid and received respectively. The basis of accounting will remain unchanged in the upcoming fiscal year. We prepared this document utilizing updated software in our new accounting system. The layout of the document is similar, although the print style is enhanced and more summaries are included in the document. The myriad of changes to the chart of accounts last year complicated the budget review process. In this document, the history has been converted or cross walked over to the new account codes. In this way, the previous years history is more comparable, and the document is easier to read. Another significant change is that the totals are at the top of the section instead of at the bottom meaning the document sums up and not down. Two sub funds are no longer being used. The first is the Ashland Schools Foundation. This revenue and related expenditures are tracked separately in fund 200 but now are included in the General Fund. A separate foundation report can be found on page 151. The second eliminated sub fund is musical instrumental rentals. This revenue and related expenses are being moved to the General Fund. Another change in our accounting system is in the function area. In the past, elementary education was divided by grade K 3 and grade 4 5. These two functions are now combined into just one elementary education function. General Fund: The general fund budget is $25,706,009 compared to $25,258,447 the previous year. This increase of $447,562 is primarily because of a better carryover into the new fiscal year, a onetime transfer from the insurance fund and the combining of the Ashland Schools Foundation into this fund. This makes up for the decline in state revenues due to declining enrollment and state support. This better financial position is short lived with the planned spend down of the fund balance. It is important to note that this budget includes a total amount of $1,040,000 in one time money from the Insurance Fund and from the General Fund balance that will not be available as a resource in coming years. General fund revenue is primarily (74%) from the State School Fund formula as shown below. This formula is equalized throughout the state and allocated back to the districts based on a weighted average daily membership. In the state formula, local property taxes are used as an offset. Total formula revenue is expected to decline because of our drop in enrollment, which is captured in this graph: iii

6 The following chart presents an overview of revenue in comparison to prior budget years: Budget Budget Inc/Dec Percent State Formula Property Taxes 9,725,788 10,074,040 10,342,000 10,798, , % Common School 255, , , , % Federal Forest s 123, , ,000 63,000 39, % State Formula 8,660,362 8,784,665 8,462,000 7,400,353 1,061, % "Additional $$$" 1,347, , , , , % Subtotal 20,112,478 19,436,703 19,456,407 18,959, , % YAAL Taxes 2,800,581 2,945,211 2,921,500 2,933,500 12, % Rentals 215, , , ,000 31, % Other Revenue 310, , , ,584 32, % Contributions 0 10, , ,000 Transfers In 0 131, , ,000 Carryover 1,481, ,278 2,174,940 2,500, , % Total Resources 24,920,255 23,658,678 25,258,447 25,706, , % Youth Activities and Academics Levy: The voters renewed the Youth Activities and Academics Levy (YAAL) in November of 2010 for five years. The school year is the first year of the renewal period. This is the second renewal of the YAAL, which is a local option levy for the Ashland School District. As such, it is treated as a General Fund resource. This levy of $1.29 per thousand of assessed value is estimated to generate $ 2,918,500 or 11.4% of the general fund revenues. This YAAL provides vital funding to this district and we are very grateful for this ongoing community support. In the past the levy appropriations were shown separate from the school site budgets. This document has included the levy within the general fund. Detail of how the YAAL revenues have been allocated can be found on page(s) iv

7 Local property taxes and the Youth Activities and Academics Levy make up 53% of the total General Fund revenue. The majority of the remaining General Fund revenue comes from the State School Fund. The following chart outlines the expenditures being proposed in this budget: Budget Budget Inc/Dec Percent Change Salaries/Benefits 20,860,815 18,146,784 19,865,326 20,548, , % Services 2,132,371 1,952,494 2,322,370 1,950, , % Supplies Materials 779, ,414 1,120, , , % Capital Outlay 559, , , % Dues, Insurance 175, , , ,135 12, % Transfers 225, , , ,000 20, % Contingency/Fund Bal 188,278 2,201,014 1,470,011 1,772, , % Total 24,920,255 23,658,678 25,258,447 25,706, , % As shown below the District primary expense is salaries and benefits. v

8 The following chart shows expenditures by school. Staffing and discretionary spending are allocated to schools based on enrollment. Some of the changes in expenditures are due to declining enrollment Budget Budget Inc/Dec Percent Change Bellview 1,489,228 1,367,091 1,607,169 1,564,954 42, % Helman 1,818,874 1,496,336 1,699,567 1,684,664 14, % Walker 1,992,530 1,695,202 1,851,369 1,705, , % Willow Wind 684, , , ,077 63, % John Muir 497, , , ,199 66, % AMS 4,444,676 3,662,465 3,941,114 3,895,537 45, % AHS 7,319,579 6,207,968 6,631,705 6,718,593 86, % Student services 1,834,582 1,551,997 1,795,346 2,007, , % Transportation 587, , , ,565 88, % Maintenance 837, , , ,453 3, % Briscoe ,650 49,020 24, % Lincoln 0 1,113 77,190 58,630 18, % District Office 1,169,260 1,026,629 1,278,982 1,274,502 4, % Contingency/FdBal 188,278 2,201,014 1,470,011 1,772, , % District wide 2,056,163 1,823,495 1,882,484 1,942,496 60, % Grand Total 24,920,255 23,658,678 25,258,447 25,706, , % Graphically you can see where all the site based expenditures continue to decrease over time. 8,000,000 7,000,000 Budget Budget ,000,000 5,000,000 4,000,000 3,000,000 2,000,000 1,000,000 0 vi

9 This chart shows where the decline in enrollment is projected. Oct 10 Estimated Oct 2011 Difference Percent Change Bellview % Helman % Walker % John Muir % Willow Wind % AMS % AHS % Total % Debt Service: Included in this budget is a tax levy of $5,240, or a rate of 1.96 per thousand dollars of assessed value. The levy will raise sufficient monies in which to pay the interest and principal payment on the 2007 construction bond. Capital Construction: The district issued $46.8 million in bonds in June of The district has completed all of the proposed projects. There is an approximate balance of $1.8 million in this fund. Priority projects continue to be those that will assist the District in being more energy efficient, thereby reducing operational costs in the general fund. The telephone replacement project that was approved by the Capital Projects Advisory Committee and the Board has been postponed to the summer of 2012 to maximize the use of E rate discounts in this project. The relocation of the Technology Department and upgrades in the District Office HVAC system were successfully completed this year. The replacement of aging and inefficient irrigation systems is ongoing, and the work is being done by our Maintenance Department. Insurance Fund: Beginning in the fiscal years, the District shifted the way it accounted for the self funded health insurance program. The insurance fund now receives monthly contributions based on employees health insurance selections, and all claims are processed from this fund. This has added stability to the general fund, and allows for the insurance fund to respond to the differences in claims from month to month. The insurance fund is also used to account for the workers comp insurance programs, unemployment programs and the deductibles for property and liability programs. Because of the success of our Health Insurance Program, and the cooperation of all employees in using their health insurance in an efficient manner, we have built up excess reserves in this account. We were therefore able to propose a transfer $250,000 from the Insurance Fund to use as a resource in developing this budget. vii

10 Looking Ahead to There are several cautions that we must be aware of as we predict the revenue available for the school year: The allocation from the state will not be increased for inflation. We expect to receive half of the biennium allocation in each year. In the past, school districts have received 49% and 51% in each year of the biennium, while the current allocation is split evenly between the two years. The allocation of $465,000 from the Educational Stability Fund is only funded for the first year of the biennium. The Legislature will meet in February of 2012 to determine the availability of this fund for the second year of the biennium. Enrollment is again expected to decline resulting in a $385,000 decrease in state support. The District s Self Insurance Fund is experiencing an increase in costs after several very favorable years of claims that were below industry trends. The projected carryover of resources from next year is estimated to be less. Because of these cautions, we are currently projecting a deficit of $1.4 million for the school year. In spite of the economic uncertainty, we continue to do an excellent job of educating our students. Student achievement has shown growth over the last two years, and our drop out rate decreased to 1.2%. 94% of 2010 graduates committed to two or four year colleges, and our students continue to be recognized for their achievements both in and out of the classroom. Our employees have worked closely with District administration to find ways to reduce our expenditures without compromising our central mission of educating all of our students to their highest potential. As of this writing, we are experiencing positive indicators that seem to point to a slow economic recovery for the state of Oregon. There is some hope that when the Legislature reconvenes in February of 2012, they may be able to allocate some additional revenue that could make the second year of the biennium less bleak. We continue to be grateful to the Ashland community for their ongoing support of public education in our District. The impact of the YAAL cannot be overstated, and our students continue to benefit from the generosity of the electorate in Ashland. Respectfully submitted, Juli Di Chiro Superintendent Jill Turner Business Manager viii

11 Resources Report GENERAL FUND - Revenue Description 100 General Fund 24,920,255 23,658,678 25,258,447 25,706, Revenue from Local Sources 13,028,186 13,700,342 13,903,100 14,597, Current Year Taxes 9,318,163 9,614,243 9,810,000 10,336, Prior Year Taxes 401, , , , Current Year Local Option Taxes 2,719,492 2,791,017 2,768,000 2,799, Prior Year Local Option Taxes - 109, , , Penalties and Interest on Local Option Taxes 1,273 1,447 1,500 1, Penalties and Interest on Taxes 5,674 4,982 5,000 7, Revenue from Local Government Units 79,816 43,436 20,000 15, Tuition From Individuals 12,399 8,026 6,300 12, Tuition From Other Districts Within the State 94,190 88,096 92, , Transporation Fees From Individuals - 3,151 2,500 2, Transportation Feed From In State Districts 26,084 25,308 26,700 25, Earnings on Investments 90,325 28,429 50,000 25, Extracurricular Activities - - 4, Fees , Rentals 215, , , , Contributions & Donations/Private - 10, , Services Provided Other LEAs - 11,568 1,000 3, Recovery of Prior Years Expenditure 4,438 5,689 1,000 5, Fees Charged To Grants - 92,227 89,500 70, Miscellaneous 59, ,797 60,000 28, Revenue from Intermediate Sources 14,857 74,128 30, , ESD Apportionment - 42, Other Intermediate Sources - 31,805 30, , Other Revenue From County Sources 14, Revenue from State Sources 9,734,512 9,172,747 8,735,239 8,118, State School Fund General Support 8,660,362 8,784,665 8,462,000 7,400, Common School Fund 255, , , , Other Unrestricted Grants-in-aid - 144,547 34,000 20, Other State Restricted Grants 809,273 3,000 3, , Other Revenue From State Sources 8,944 1,891 2,000 - Page 1

12 GENERAL FUND - Revenue Description Resources Report 4000 Revenue from Federal Sources 661, , ,168 63, Restricted Revenue From Federal through State 537, , , Federal Forest Fees 123, , ,000 63, Revenue from Other Sources - 54, Loan Receipts - 50, Sale of Fixed Assets - 4, Interfund Transfers - 131, , Resources-Beginning Fund Bal 1,481, ,278 2,174,940 2,500,000 Page 2

13 GENERAL FUND - Expenditure Description 100 General Fund 24,920,255 23,658,678 25,258, ,706, Primary, K-5 4,309,751 3,571,624 3,964, ,711, Licensed Salaries 2,406,438 2,014,966 2,316, ,168, Classified Salaries 223, , , , Certified Substitutes 81,173 66,951 98,594-75, Classified Substitutes 9,966 11,368 7,027-8, Temporary-Licensed 55,521 59,772 36, Extra Duty Stipends Additional Salaries /(Green Sheet) - 8, , Public Employees Retirement System 649, , , , Social Security 207, , , , Workers Compensation Hourly Assessment 19,716 7,716 8,855-8, Unemployment Assessment - 37,241 7,590-6, Employee Insurance 595, , , , B Matching - 5,409 5,671-8, Post Retirement Benefits - 1, Instructional, Professional & Technical Services Repairs & Maintenance Services 5,355 16,005 1, Rental - Lease Purchases 14,506 2, Travel Postage Consumable Supplies & Materials 27,343 24,177 41,024-29, Textbooks - 8,464 32,976-28, Textbook Adoption Periodicals 2, , Nonconsumable Supplies 7,659 8,485 3, Computer Hardware 4,312 5,492 8,400-8, Elementary Extracurricular 23,535 27, Licensed Salaries - 12, Certified Substitutes Temporary-Licensed 12,712 7, Extra Duty Stipends 7, Public Employees Retirement System 1,503 2, Social Security 1,531 1, Page 3

14 GENERAL FUND - Expenditure Description 231 Workers Compensation Hourly Assessment Unemployment Assessment Employee Insurance - 2, Repairs & Maintenance Services Consumable Supplies & Materials Middle School Programs 2,820,718 2,476,850 2,536, ,480, Licensed Salaries 1,614,116 1,369,931 1,396, ,347, Classified Salaries 121, , , , Certified Substitutes 73,989 49,741 57,853-47, Classified Substitutes 15,782 7,633 9,780-7, Temporary-Licensed 7,292 29,432 50, , Extra Duty Stipends 13, , Additional Salaries /(Green Sheet) - 8, Public Employees Retirement System 432, , , , Social Security 137, , , , Workers Compensation Hourly Assessment 12,481 5,315 5,587-5, Unemployment Assessment - 25,693 4,789-4, Employee Insurance 376, , , , B Matching - 2,010 1,440-2, Instructional, Professional & Technical Services ,750-4, Repairs & Maintenance Services 2,227 2,278 1, Rental - Lease Purchases Travel Consumable Supplies & Materials 10,565 12,064 25,600-32, Professional Publications Textbooks ,667-25, Textbook Adoption Periodicals Nonconsumable Supplies 1,399 28,893 1,400-3, Dues And Fees Middle School Extracurricular 154, , ,587-35, Certified Substitutes - 2, Extra Duty Stipends 93,767 77,657 87,059-23,535 - Page 4

15 GENERAL FUND - Expenditure Description 131 Additional Salaries /(Green Sheet) - 1, Public Employees Retirement System 20,178 13,630 16,717-5, Social Security 6,986 6,049 6,670-1, Workers Compensation Hourly Assessment Unemployment Assessment - 1, Employee Insurance Instructional, Professional & Technical Services 9,486 4,938 2, Game Officials 5,973 6,355 7, Repairs & Maintenance Services 1, Travel 6, Consumable Supplies & Materials 8,506 11,472 8,050-4, Club Sports Consumable Supplies High School Programs 3,530,098 3,110,079 3,433, ,548, Licensed Salaries 2,199,561 1,954,681 2,191, ,171, Certified Substitutes 86,709 52,542 88,432-76, Temporary-Licensed 52,299 3,633 19, Temporary-Classified Extra Duty Stipends 21,252 1,918 17,223-16, Additional Salaries /(Green Sheet) 96 17,236 4,950-14, Public Employees Retirement System 520, , , , Discretionary PERS Social Security 174, , , , Discrectionary Social Security Workers Compensation Hourly Assessment 15,858 6,614 7,816-7, Unemployment Assessment - 32,923 6,648-6, Discrectionary Workers Compensation Employee Insurance 409, , , , B Matching - 1,785 1,678-2, Post Retirement Benefits Instructional, Professional & Technical Services 560 1,050 22,177-24, Professional & Technical Services - 10, , Repairs & Maintenance Services 1,273 2,273 1,200-3, Travel 1, ,000 - Page 5

16 GENERAL FUND - Expenditure Description 355 Printing And Binding - - 9,000-8, AHS Scholarships 2, Non-Instructional Professional & Tech Consumable Supplies & Materials 27,329 29,229 31,300-19, Consumable Supplies & Mat - Metals Consumable Supplies & Mat - Welding Consumable Supplies & Mat - Woodshop 3,497 2, Textbooks 6,316 6,735 27,150-56, Library Books Periodicals Nonconsumable Supplies 951 1,888 1,000-3, Nonconsumable Supp & Mat - Auto Computer Hardware 3,757 4, Dues And Fees ,000-1, High School Extracurricular 828, , , , Classified Salaries 36,727 24,776 25, , Administrators - 43,250 45, , Certified Substitutes - 3, Classified Substitutes ,656-1, Extra Duty Stipends 289, , , , Additional Salaries /(Green Sheet) 38,203 23,976 22,500-19, Public Employees Retirement System 47,897 49,521 73,015-92, Discretionary PERS 1, Social Security 26,744 29,215 29,092-27, Discrectionary Social Security Workers Compensation Hourly Assessment 2,498 1,376 1,277-1, Unemployment Assessment - 5, , Discrectionary Workers Compensation Employee Insurance 18,356 20,073 20,259-13, Cell Phone Allowance B Matching Life Insurance Instructional, Professional & Technical Services 100,792 80,569 39,850-12,500 - Page 6

17 GENERAL FUND - Expenditure Description 311 Professional & Technical Services - 2, Game Officials 26,168 24,762 25,000-27, Repairs & Maintenance Services Rental - Lease Purchases ,670-23, Travel 99,846 74,734 48,780-37, Postage Advertising 10,269 8, Printing And Binding 1,305 4, Non-Instructional Professional & Tech , Other General Professional & Tech Serv - - 5,500-34, Consumable Supplies & Materials 73,093 95,613 90,945-54, Consumable Supplies & Mat Uniforms 18, Club Sports Consumable Supplies 23,760 17, Nonconsumable Supplies 5, Dues And Fees 6, Student Insurance Out of District Programs - - 3,000-4, Instructional, Professional & Technical Services - - 3,000-4, Programs for Students with Disabilities 1,441,029 1,269,084 1,419, ,444, Licensed Salaries 566, , , , Classified Salaries 268, , , , Certified Substitutes 28,137 12,415 21,620-17, Classified Substitutes 16,995 16,699 19,465-20, Extra Duty Stipends 5,545-2,053-4, Additional Salaries /(Green Sheet) - 5,339 4,500-14, Public Employees Retirement System 204, , , , Social Security 65,799 56,498 64,759-64, Workers Compensation Hourly Assessment 6,113 2,668 2,964-2, Unemployment Assessment - 12,035 2,533-2, Employee Insurance 262, , , , B Matching ,200-1, Instructional, Professional & Technical Services 9,587 10, Student Transportation Services - 2, Page 7

18 GENERAL FUND - Expenditure Description 340 Travel 1, Consumable Supplies & Materials 4,281 3,310 8,300-4, Consumable Supplies & Mat Uniforms 1, Periodicals , Computer Software , Treatment and Habilitation 22,026 12,823 20,045-24, Additional Salaries /(Green Sheet) Public Employees Retirement System Social Security Workers Compensation Hourly Assessment Unemployment Assessment Instructional, Professional & Technical Services 22,026 12, Non-Instructional Professional & Tech ,045-24, Alternative Education - 7, , Certified Substitutes - 1, Additional Salaries /(Green Sheet) - 4, , Public Employees Retirement System Social Security Workers Compensation Hourly Assessment Unemployment Assessment Alternative Education 916, ,563 1,032, ,117, Licensed Salaries 372, , , , Classified Salaries 39,724 26,655 33, , Certified Substitutes 8,819 11,349 22,138-19, Classified Substitutes 636 3,324 2,173-2, Temporary-Licensed 142,231 53, Temporary-Classified Extra Duty Stipends 3,477 2,300 2,053-2, Additional Salaries /(Green Sheet) 4,500 75,735 63, , Public Employees Retirement System 110,687 80, , , Discretionary PERS Social Security 41,925 39,241 49,182-54, Discrectionary Social Security Page 8

19 GENERAL FUND - Expenditure Description 231 Workers Compensation Hourly Assessment 3,804 1,800 2,250-2, Unemployment Assessment - 8,308 1,924-2, Discrectionary Workers Compensation Employee Insurance 133, , , , B Matching - 1,200 1,200-3, Instructional, Professional & Technical Services 41,877 38,538 10,660-11, Repairs & Maintenance Services 1,828 1,623 1, Travel 273 1, Postage 1, Printing And Binding Consumable Supplies & Materials 6,792 3,987 8,510-3, Textbooks 65-4,110-2, Textbook Adoption Library Books 369 1,955 5,900-4, Periodicals Nonconsumable Supplies ,000-2, Computer Software - - 1, Computer Hardware - 2,388 1,400-4, Dues And Fees Student Insurance Charter Schools ,000-61, Charter School Payments ,000-61, English Second Language Programs 146, , , , Licensed Salaries 87,303 87,713 94, , Certified Substitutes 2,853 2,542 3,795-3, Temporary-Licensed 9, Extra Duty Stipends 1, Additional Salaries /(Green Sheet) Public Employees Retirement System 20,891 17,839 18,217-24, Social Security 7,558 6,789 7,259-7, Workers Compensation Hourly Assessment Unemployment Assessment - 1, Employee Insurance 14,868 19,114 17,720-16,288 - Page 9

20 GENERAL FUND - Expenditure Description 340 Travel Consumable Supplies & Materials Library Books Other Programs - 5,727 20,000-5, Instructional, Professional & Technical Services - 5,727 20,000-5, Attendance and Social Work Services 120,988 90,807 69, , Classified Salaries 70,695 49,121 53, , Classified Substitutes 960 1,056 1,804-3, Additional Salaries /(Green Sheet) Public Employees Retirement System 17,249 9,950 5,328-12, Social Security 5,357 3,679 2,123-3, Workers Compensation Hourly Assessment Unemployment Assessment Employee Insurance 25,987 22,827 6,141-13, Instructional, Professional & Technical Services - 3, Repairs & Maintenance Services Non-Instructional Professional & Tech , Consumable Supplies & Materials , Computer Software Student Safety 24,154 24,328 26, , Classified Salaries 11,478 11,225 12, , Classified Substitutes Public Employees Retirement System 2,893 1,640 2,335-2, Social Security Workers Compensation Hourly Assessment Unemployment Assessment Employee Insurance 7,985 9,725 9,556-9, Guidance Services 719, , , , Licensed Salaries 383, , , , Classified Salaries 55,294 38,733 40, , Certified Substitutes ,153-11, Classified Substitutes ,622-2, Extra Duty Stipends 17,859-22,977-22,491 - Page 10

21 GENERAL FUND - Expenditure Description 131 Additional Salaries /(Green Sheet) Public Employees Retirement System 100,640 59,635 80,091-96, Social Security 33,821 21,681 31,911-29, Discrectionary Social Security Workers Compensation Hourly Assessment 3, ,459-1, Unemployment Assessment - 4,689 1,181-1, Discrectionary Workers Compensation Employee Insurance 97,966 74,705 83,601-88, Instructional, Professional & Technical Services 24,955 20,815 17,000-17, Travel Consumable Supplies & Materials 989 1,574 2,730-2, Periodicals Nonconsumable Supplies Computer Software , Health Services 48,110 57,239 56,000-57, Extra Duty Stipends Public Employees Retirement System Social Security Workers Compensation Hourly Assessment Instructional, Professional & Technical Services 48,079 50,752 30, Non-Instructional Professional & Tech ,000-57, Consumable Supplies & Materials - 6,487 1, Psychological Services 5,654 35,517 38, , Licensed Salaries 3,126 19,794 21, , Certified Substitutes , Public Employees Retirement System 739 4,002 4,216-12, Social Security 223 1,427 1,680-3, Workers Compensation Hourly Assessment Unemployment Assessment Employee Insurance 534 7,557 7,006-15, B Matching Travel , Consumable Supplies & Materials 683 2,144 2,000-2,000 - Page 11

22 GENERAL FUND - Expenditure Description 640 Dues And Fees Speech Pathology & Audiology Services 5,421 2,737 4,950-5, Workers Compensation Hourly Assessment 1, Instructional, Professional & Technical Services 1,270 1, , Rental - Lease Purchases - - 1, Travel 120-1,000-1, Consumable Supplies & Materials 3,015 1,327 2,500-2, Other Student Treatment Services 37,522 14,787 2, Instructional, Professional & Technical Services 37,522 14,787 2, Service Direction, Student Support Services 319, , , , Classified Salaries 33,684 35,348 36, , Administrators 140,894 69,527 74, , Certified Substitutes Classified Substitutes - - 2,392-2, Extra Duty Stipends (19) Additional Salaries /(Green Sheet) - 6, , Public Employees Retirement System 41,605 26,425 21,471-53, Social Security 12,961 8,434 8,555-16, Workers Compensation Hourly Assessment 2, Unemployment Assessment - 1, Employee Insurance 23,633 25,259 23,360-35, Transportation Allowance 1,200 1, , Cell Phone Allowance , Life Insurance Instructional, Professional & Technical Services 35,008 15, Repairs & Maintenance Services Travel , Telephone Postage Legal Services 20,794 8,098 10,000-10, Consumable Supplies & Materials 1,552 1,504 2,000-2, Professional Publications Periodicals Page 12

23 GENERAL FUND - Expenditure Description 470 Computer Software 1,877 1, Computer Hardware 1,330 1, Dues And Fees 1, Athletics & PE Student Support Services 92, Administrators 63, Public Employees Retirement System 15, Social Security 4, Workers Compensation Hourly Assessment Unemployment Assessment Employee Insurance 7, Cell Phone Allowance Tuition Reimbursement Life Insurance Telephone Improvement of Instruction Services 92,042 70,441 77, , Licensed Salaries 20, Classified Salaries 38,380 40,831 45, , Classified Substitutes ,934-2, Additional Salaries /(Green Sheet) Public Employees Retirement System 10,183 8,414 8,667-11, Social Security 4,480 3,135 3,453-3, Workers Compensation Hourly Assessment Unemployment Assessment Employee Insurance 18,356 17,069 16,587-18, Curriculum Development 204,332 60, Classified Salaries 10, Administrators 92, Extra Duty Stipends Additional Salaries /(Green Sheet) Public Employees Retirement System 24, Discretionary PERS Social Security 7, Discrectionary Social Security Page 13

24 GENERAL FUND - Expenditure Description 231 Workers Compensation Hourly Assessment Discrectionary Workers Compensation Employee Insurance 18, Instructional, Professional & Technical Services 15, Travel Telephone Postage Printing And Binding Consumable Supplies & Materials Textbook Adoption 28,162 59, Periodicals Nonconsumable Supplies Computer Hardware Dues And Fees 1, Library Services 469, , , , Licensed Salaries 168,283 10,321 11, , Classified Salaries 108,931 61, , , Certified Substitutes 2, , Classified Substitutes 2,398 5,790 6,695-7, Additional Salaries /(Green Sheet) , Public Employees Retirement System 70,557 14,683 21,896-55, Social Security 21,027 5,750 8,725-16, Workers Compensation Hourly Assessment 2, Unemployment Assessment - 1, Employee Insurance 72,890 34,271 51,069-87, Repairs & Maintenance Services Travel Other General Professional & Tech Serv 3,327 1,023 6, Consumable Supplies & Materials 4,142 5,446 5,170-2, Library Books 9,322 17,004 19,100-12, Periodicals 2,494 1,647 3,290-2, Nonconsumable Supplies 1, Computer Software ,795 - Page 14

25 GENERAL FUND - Expenditure Description 2230 Assessment and Testing Additional Salaries /(Green Sheet) Public Employees Retirement System Social Security Workers Compensation Hourly Assessment Unemployment Assessment Instructional Staff Development 26,906 15,555 74,118-65, Certified Substitutes - 1, , Extra Duty Stipends 1, Additional Salaries /(Green Sheet) - 1,675 22,320-3, Public Employees Retirement System , Social Security , Workers Compensation Hourly Assessment Unemployment Assessment Tuition Reimbursement 3, B Matching Post Retirement Benefits Instructional, Professional & Technical Services 13,189 2,454 26,300-7, Travel 5,490 7,810 14,460-13, Consumable Supplies & Materials 2, ,750-2, Professional Publications Periodicals Dues And Fees Board of Education Services 56,573 71, , , Instructional, Professional & Technical Services 15, , Travel 6,056 5,210 7,000-7, Advertising - - 5,500-5, Printing And Binding 7,334 2, Audit Services 20,290 39,326 22,000-36, Legal Services ,000-5, Negotiation Services - 10,502 20,000-10, Election Services 3,819-12, Consumable Supplies & Materials 2,246 2,715 3,000-16,000 - Page 15

26 GENERAL FUND - Expenditure Description 640 Dues And Fees 1,000 8,892 8,000-8, Liability Insurance - 2,508 30,000-24, Office of Superintendent Services 306, , , , Classified Salaries 33,526 9,066 6, , Administrators 74,180 74, , , Managerial Classified 65,504 66,532 72, Classified Substitutes Additional Salaries /(Green Sheet) 677 1,082 8,550-12, Public Employees Retirement System 45,956 33,003 41,796-49, Discretionary PERS Social Security 13,720 11,585 14,537-13, Discrectionary Social Security Workers Compensation Hourly Assessment 1, Unemployment Assessment - 2, Discrectionary Workers Compensation Employee Insurance 29,148 29,023 30,327-29, TSA 8,000 8,000 8, Transportation Allowance 4,200 4,200 4,200-4, Cell Phone Allowance Tuition Reimbursement , B Matching , Life Insurance Post Retirement Benefits Instructional, Professional & Technical Services 4,199 6, Repairs & Maintenance Services 1,386 1,629 1, Travel 5,887 9,486 7,000-7, Telephone Postage 2,979 2,744 3,000-2, Advertising , Printing And Binding 102 2, Legal Services 349 2,631 2, Consumable Supplies & Materials 4,095 6,387 7,000-6, Periodicals Page 16

27 GENERAL FUND - Expenditure Description 460 Nonconsumable Supplies 612-2,000-2, Dues And Fees 9,232 6,926 19,300-19, Fidelity Bond Premiums Office of the Principal Services 1,628,151 1,744,040 1,875, ,963, Classified Salaries 328, , , , Administrators 629, , , , Classified Substitutes 13,014 7,789 23,144-21, Additional Salaries /(Green Sheet) 35,966 21,755 32,410-62, Public Employees Retirement System 233, , , , Social Security 74,810 79,043 88,610-89, Workers Compensation Hourly Assessment 6,095 3,615 4,056-4, Unemployment Assessment - 16,849 3,476-3, Employee Insurance 190, , , , Cell Phone Allowance - 3,570 3,675-6, Tuition Reimbursement - 3, B Matching Life Insurance - 2,133 2,883-2, Post Retirement Benefits - 1, Instructional, Professional & Technical Services 145 2,761 2, Repairs & Maintenance Services 18,743 28,196 27,709-6, Rental - Lease Purchases 14,141 8,564 27,083-28, Travel 3,377 1,166 3,600-1, Telephone 3, Postage 8,440 13,083 11,966-11, Printing And Binding 2,949 2,069 2,500-2, Non-Instructional Professional & Tech , Other General Professional & Tech Serv 6,620 4,750 5,400-7, Consumable Supplies & Materials 39,849 22,780 25,274-48, Nonconsumable Supplies 10,751 14,139 19,780-15, Computer Software Computer Hardware - - 5, Dues And Fees 7,212 6, Fiscal Services 524, , , , Page 17

28 GENERAL FUND - Expenditure Description 112 Classified Salaries 223, , , , Administrators , , Managerial Classified 34,216 38, Classified Substitutes - 4,951 2,314-2, Temporary-Classified - 3, Additional Salaries /(Green Sheet) - 20,945 27,000-21, Public Employees Retirement System 62,822 55,424 70,654-93, Social Security 19,151 20,820 28,151-28, Workers Compensation Hourly Assessment 1, ,288-1, Unemployment Assessment - 4,527 1,104-1, Employee Insurance 53,636 63,564 78,576-75, Transportation Allowance ,080-1, Cell Phone Allowance B Matching - 1,138 1,740-1, Life Insurance ,103-1, Instructional, Professional & Technical Services 16,464 17, , Repairs & Maintenance Services , Rental - Lease Purchases Travel 1,527 1,607 5,000-5, Telephone Postage 3,330 1,287 5,000-4, Advertising 1,694 1,281 3, Non-Instructional Professional & Tech - 1,302 25, Legal Services ,000-1, Data Processing Services 45,094 10, Consumable Supplies & Materials 51,050 4,388 14,000-8, Nonconsumable Supplies 1, , Computer Software ,000-30, Dues And Fees 7,792 8, , Fidelity Bond Premiums Operation & Maintenance of Plant Services 2,702,056 2,815,600 3,207, ,156, Classified Salaries 728, , , , Managerial Classified 34,713 34,271 73, , Page 18

29 GENERAL FUND - Expenditure Description 122 Classified Substitutes 57,475 56,864 46,862-47, Temporary-Classified 43,883 52, Extra Duty Stipends - 3, Additional Salaries /(Green Sheet) - 13,934 62, , Public Employees Retirement System 197, , , , Social Security 65,161 59,920 65,596-72, Workers Compensation Hourly Assessment 20,276 19,316 24,334-29, Unemployment Assessment - 13,212 2,575-2, Employee Insurance 221, , , , Cell Phone Allowance - 1, , Life Insurance Instructional, Professional & Technical Services 282,955 63, Professional & Technical Services 7,609 9, Property Services ,260-12, Storm Drain - 16, Repairs & Maintenance Services 256, , , , Sewage - 16, Electricity 199, , , , Fuel for Heating/Cooling 229, , , , Water/Sewer/Storm/Street 116,276 93, , , Garbage Service 41,068 43,694 43,750-56, Other Property Services 9,058 22,347 25,000-27, Travel ,000-5, Telephone 43,996 52, Postage Non-Instructional Professional & Tech - 1, , Consumable Supplies & Materials 134, , , , Nonconsumable Supplies 9,715 11,273 44,500-46, Initial & Additional Equipment Purchase , Dues And Fees 2,207 1,285 1, Property Insurance - 122, , , Student Transportation Services 876, , , , Classified Salaries 354, , , , Page 19

30 GENERAL FUND - Expenditure Description 113 Administrators - - 9, , Managerial Classified 66,387 67,909 64, , Classified Substitutes 8,439 5,268 18,456-17, Additional Salaries /(Green Sheet) - 32,271 26,000-28, Public Employees Retirement System 97,356 76,901 73,765-93, Social Security 31,977 28,819 29,389-28, Workers Compensation Hourly Assessment 6,045 12,221 13,497-13, Unemployment Assessment - 5,978 1,153-1, Employee Insurance 123, , , , Transportation Allowance Cell Phone Allowance B Matching Life Insurance Instructional, Professional & Technical Services 2,934 3, , Repairs & Maintenance Services 30,383 22,606 45,000-35, Rental - Lease Purchases 5,475 5,802 5,100-3, Electricity 2,557 2,606 4,000-3, Fuel for Heating/Cooling , Garbage Service ,500-1, Student Transportation Services 45,023 28,577 18,700-40, Tournament & State Travel 5,523 4,889 3,400-3, Travel 1,714 1,368 2,600-2, Telephone 2,284 2,412 5,000-3, Postage Consumable Supplies & Materials 27,705 30,963 35,000-36, Consumable Supplies & Mat Uniforms 63,021 59,542 90,000-90, Dues And Fees Property Insurance - 6,587 10,000-8, Warehousing Services 3, Consumable Supplies & Materials 3, Information Services 26,522 10,291 12,100-1, Certified Substitutes Extra Duty Stipends 4, Page 20

31 GENERAL FUND - Expenditure Description 131 Additional Salaries /(Green Sheet) Public Employees Retirement System 1, Social Security Workers Compensation Hourly Assessment Unemployment Assessment Instructional, Professional & Technical Services 19,128 10, Postage Non-Instructional Professional & Tech , Periodicals Staff Services 89 5,005 11, , Managerial Classified , Certified Substitutes - 3, Additional Salaries /(Green Sheet) , Public Employees Retirement System , Social Security , Workers Compensation Hourly Assessment Unemployment Assessment Employee Insurance , Life Insurance Post Retirement Benefits Instructional, Professional & Technical Services - - 5,786-6, Travel , Non-Instructional Professional & Tech ,000-10, Legal Services , Consumable Supplies & Materials , Computer Software , Dues And Fees , Technology Services 446, , , , Classified Salaries 122, , , , Managerial Classified 66,363 68,542 74, , Classified Substitutes 453-8,393-12, Temporary-Classified Additional Salaries /(Green Sheet) 940 4,523 3,600-2,000 - Page 21