DISTRICT NAME Littleton Elementary School District

Transcription

1 DISTRICT NAME Littleton Elementary School District COUNTY Maricopa CTD NUMBER 7465 FY 213 REVENUES AND PROPERTY TAXATION (This section is not applicable to budget revisions) STATE OF ARIZONA 1. Total Budgeted Revenues for Fiscal Year 212 $ 35,2, SCHOOL DISTRICT ANNUAL EXPENDITURE BUDGET 2. Estimated Revenues by Source for Fiscal Year 213 (excluding property taxes) DISTRICTWIDE BUDGET Local 1 $ 1,2, Intermediate 2 $ 1,7, Adopted State 3 $ 17,, Version Federal 4 $ 2,5, BY THE GOVERNING BOARD TOTAL $ 22,4, We hereby certify that the Budget for the Fiscal Year 213 was 3. District Tax Rates for Current and Budget Fiscal Years (A.R.S D.4) Current FY 212 Est. Budget FY 213 Proposed June 12, 212 Primary Tax Rate: Adopted July 1, 212 Secondary Tax Rates: Revised M&O Override Date Special K-3 Program Override Special Program Override Capital Override Class A Bonds Class B Bonds JTED Total Secondary Tax Rate A. TOTAL AGGREGATE SCHOOL DISTRICT BUDGET LIMIT (A.R.S H) 1. General Budget Limit (from Budget, page 7, line 1) $ 25,448, Unrestricted Capital Budget Limit (from Budget, page 8, line A.12) $ 1,52,752 SIGNED SIGNED 3. Soft Capital Allocation Limit (from Budget, page 8, line B.12) $ 383,65 4. Subtotal (line A.1 + A.2 + A.3) $ 26,884,584 The budget file(s) for FY 213 sent to the Arizona Department of Education, via the internet, on 5. Federal Projects (from Budget, page 6, line 18) $ 2,53,95 contain(s) the data for the budget described above. 6. Title VIII-Impact Aid (from Budget, page 6, Federal Projects, line 16) $ Date 7. Total Aggregate School District Budget Limit (line A.4 + A.5 - A.6) $ 29,387,679 B. BUDGETED EXPENDITURES 1. Maintenance and Operation (from Budget, page 1, line 3) $ 25,448,226 Superintendent Signature Business Manager Signature 2. Unrestricted Capital Outlay (from Budget, page 4, line 1) $ 1,52, Soft Capital Allocation (from Budget, page 4, line 19) $ 383,65 District Contact Employee: Ken Hicks 4. Total Budget Subject to Budget Limits (line B.1 + B.2 + B.3) Telephone: khicks@littletonaz.org (This line cannot exceed line A.4.) $ 26,884,583 Prelimina #DIV/! Rev. 6/12-FY 213 1/9/214 1:9 PM

2 DISTRICT NAME Littleton Elementary School District COUNTY Maricopa CTD NUMBER 7465 VERSION FUND 1 (M&O) MAINTENANCE AND OPERATION (M&O) FUND No. of Employee Purchased Totals Personnel Salaries Benefits Services Supplies Other Current Budget % Expenditures Current Budget 63, 64, FY FY Increase/ FY FY Decrease 1 Regular Education 1 Classroom Instruction ,63,433 2,663,832 11,9 87,619 5, 11,391,735 11,416,784.2% 1. 2 Support Services 21 Students , ,156 35, 11, ,83 734, % Instructional Staff , ,985 2,8 13,7 13, 793, ,199 9.% General Administration , 53, ,1 3,3 23,5 423, ,265.2% School Administration ,92, ,576 14,647 5, 877,589 1,285, % Central Services , ,822 25,15 57,656 74, 1,399,682 1,131, % Operation & Maintenance of Plant ,49, , ,6 885, 1,3 2,872,513 3,92, % Other 8...% 8. 3 Operation of Noninstructional Services ,476 4,645 4,7 27,821 27,821.% School-Sponsored Cocurricular Activities , 3, 18, 18,.% School-Sponsored Athletics ,3 17,145 39, 151, ,445.2% , 7, 8, 9 Other Programs 12...% 12. Regular Education Subsection Subtotal (lines 1-12) ,976,69 3,582,79 1,344,55 1,77, ,8 18,712,632 19,148, % Special Education 1 Classroom Instruction ,41,45 57,463 58, 7,5 3,31,48 3,37,368.2% Support Services 21 Students , 138, , 1, 1,834,45 1,835,962.1% Instructional Staff , 17,65 2,39 3, 98,39 99,4.7% General Administration 17...% School Administration 18...% Central Services 19...% Operation & Maintenance of Plant 2...% Other 21...% Operation of Noninstructional Services 22...% 22. Subtotal (lines 14-22) ,192,45 727,75 1,41,39 1,5 1, 4,963,888 4,972,37.2% Pupil Transportation ,127 23,44 6,4 21, 325 1,177,32 1,219, % Desegregation (from Districtwide Desegregation Budget, page 2, line 44) % Special K-3 Program Override (from Supplement, page 1, line 1) ,113,12-1.% Dropout Prevention Programs 27...% Joint Career and Technical Education and Vocational Education Center (from Supplement, page 1, line 2) % K-3 Reading Program , 18, 15, 18, 29. Total Expenditures (lines 13, and 23-29) (Cannot exceed page 7, line 1) ,989,141 4,531,224 2,446,34 1,313, ,125 25,966,834 25,448,226-2.% 3. Adopted Rev. 6/12-FY 213 1/9/214 1:9 PM Page 1 of 8

3 DISTRICT NAME Littleton Elementary School District COUNTY Maricopa CTD NUMBER 7465 VERSION Adopted SPECIAL EDUCATION PROGRAMS BY TYPE (M&O Fund Program 2) (A.R.S and 15-93) Current FY Budget FY 1. Autism 687,46 688, Emotional Disability 45,136 45, Hearing Impairment 12,23 12, Other Health Impairments Specific Learning Disability 2,512,368 2,516, Mild, Moderate or Severe Intell. Disab.* 655, , Special Education Budgeted in SCA Fund Current FY Budget FY 7. Multiple Disabilities 214,52 214, Amount budgeted in SCA Fund for Special Education 8. Multiple Disabilities with S.S.I.** 97,225 97,33 8. (Only include programs listed in A.R.S (shown on lines 1-14 in the table to the left.) 9. Orthopedic Impairment 78,692 78, NOTE: Do not include SCA Fund amounts in the Current FY or Budget FY columns in the table to the left. 1. Developmental Delay 334, , Preschool Severe Delay Speech/Language Impairment 38,5 38, Traumatic Brain Injury 13. Expenditures Budgeted for Audit Services 14. Visual Impairment 14. M&O Fund - Nonfederal 635 $ 54, 15. Subtotal (lines 1 through 14) 4,675,963 4,683, All Funds - Federal Gifted Education 24, , Remedial Education ELL Incremental Costs 47,9 47, FY 213 Performance Pay (A.R.S ) 19. ELL Compensatory Instruction 19. Amount Budgeted in M&O Fund for a Performance Pay Component 2. Vocational and Technological Education 2. Do not report budgeted amounts for the Performance Pay Component of the Classroom Site Fund on this line. 21. Career Education Total (lines 15 through 21. Must equal Average Daily Membership total of line 23, page 1) 4,963,888 4,972, A. FY 212 Average Daily Membership: Resident 4,791.6 Attending 4, * Intellectual Disability (formerly Mental Retardation) B. FY 211 Average Daily Membership: Resident 4, Attending 4, ** Severe Sensory Impairment Proposed Ratios for Special Education (A.R.S E.1 and A.5) Teacher-Pupil 1 to 16 Expenditures Budgeted in the M&O Fund for Food Service Amount budgeted in M&O for Food Service (Fund 1, Function 31) $ 27,821 Staff-Pupil 1 to 14 (This amount will be used to determine district compliance with state matching requirements pursuant to Code of Federal Regulations (CFR) Title 7, 21.17(a)] Estimated FTE Certified Employees (A.R.S E.2) Current FY Budget FY Estimated Transportation Revenues for FY Estimated transportation revenues (object code 14) to be received Rev. 6/12-FY 213 1/9/214 1:9 PM Page 2 of 8

4 DISTRICT NAME Littleton Elementary School District COUNTY Maricopa CTD NUMBER 7465 VERSION Adopted Purchased Services Totals % Expenditures Salaries Employee Benefits 63, 64, Supplies Other Interest Current FY Budget FY Increase/ (1) Decrease Classroom Site Fund 11 - Base Salary 1 Regular Education 1 Classroom Instruction ,351 42, ,124 3, % Support Services - Students 2. 2,9-1.% 2. (1) For FY 213, the district has budgeted $ in Fund 1, 22 Support Services - Instructional Staff 3..% 3. object code 659 for Classroom Site Fund pass-through payments to district- Program 1 Subtotal (lines 1-3) ,351 42, ,24 3,324.4% 4. sponsored charter schools. This amount is not included in the amounts reported 2 Special Education for Fund Classroom Instruction 5. 15,75 3,947 17, 19, % Support Services - Students , % Support Services - Instructional Staff 7. 1,115 1, Program 2 Subtotal (lines 5-7) 8. 16,865 4,121 18,119 2, % 8. Other Programs (Specify) 1 Classroom Instruction 9..% Support Services - Students 1..% Support Services - Instructional Staff 11..% 11. Other Programs Subtotal (lines 9-11) 12..% 12. Total Expenditures (lines 4, 8, and 12) ,216 47,94 317, ,31 1.3% 13. Classroom Site Fund 12 - Performance Pay 1 Regular Education 1 Classroom Instruction , 189,982 1,317,122 1,69, % Support Services - Students 15..% Support Services - Instructional Staff 16..% 16. Program 1 Subtotal (lines 14-16) , 189,982 1,317,122 1,69, % Special Education 1 Classroom Instruction 18..% Support Services - Students 19..% Support Services - Instructional Staff 2..% 2. Program 2 Subtotal (lines 18-2) 21..% 21. Other Programs (Specify) 1 Classroom Instruction 22..% Support Services - Students 23..% Support Services - Instructional Staff 24..% 24. Other Programs Subtotal (lines 22-24) 25..% 25. Total Expenditures (lines 17, 21, and 25) , 189,982 1,317,122 1,69, % 26. Classroom Site Fund 13 - Other 1 Regular Education 1 Classroom Instruction ,297 98,91 557, ,27 1.7% Support Services - Students 28. 7,8 1,6 8,3 9,4 13.3% Support Services - Instructional Staff 29..% 29. Program 1 Subtotal (lines 27-29) ,97 1,51 566, ,67 1.8% 3. 2 Special Education 1 Classroom Instruction , 9,7 56,4 56,7.5% Support Services - Students 32. 3,6-1.% Support Services - Instructional Staff 33. 3, 7 3, Program 2 Subtotal (lines 31-33) 34. 5, 1,4 6, 6,4.7% Dropout Prevention Programs 1 Classroom Instruction 35..% 35. Other Programs (Specify) 1 Classroom Instruction 36..% , 22 Support Serv. Students & Instructional Staff 37..% 37. Other Programs Subtotal (lines 36-37) 38..% 38. Total Expenditures (lines 3, 34, 35, and 38) ,97 11,91 626, ,7 1.7% 39. Total Classroom Site Funds (lines 13, 26, and 39) 4. 1,68, ,986 2,26,421 2,28, % 4. Rev. 6/12-FY 213 1/9/214 1:9 PM Page 3 of 8

5 DISTRICT NAME Littleton Elementary School District COUNTY Maricopa CTD NUMBER 7465 VERSION Adopted FUNDS 61 AND 625 UNRESTRICTED CAPITAL OUTLAY (UCO) AND SOFT CAPITAL ALLOCATION (SCA) FUNDS Library Books, Textbooks, All Other All Other Totals & Instructional Redemption of Object Codes Object Codes Current Budget % Expenditures Rentals Aids (2) Property (2) Principal (3) Interest (4) (UCO-type (M&O-type FY FY Increase/ , 685 excluding 69) excluding 69) Decrease Unrestricted Capital Outlay Override (1) 1..% 1. Unrestricted Capital Outlay Fund 61 (6) 1 Instruction ,64 49,112 1,164,549 77, % 2. 2 Support Services 21, 22 Students and Instructional Staff 3. 5, 5, 5,.% 3. 23, 24, 25, 29 Administration 4. 35, 6, 35, -41.7% Operation & Maintenance of Plant 5. 15, 3, 15, -5.% Student Transportation 6. 1, 1, 1,.% 6. 3 Operation of Noninstructional Services (5) 7. 7, 99, 7, -29.3% 7. 4 Facilities Acquisition and Construction 8..% 8. 5 Debt Service , 75, 21, 21,.% 9. Total Unrestricted Capital Outlay Fund (lines 2-9) ,64 544, , 75, 1,578,549 1,52, % 1. Soft Capital Allocation Fund Instruction ,16 15, ,16 383, % Support Services 21, 22 Students and Instructional Staff 12..% , 24, 25, 29 Administration 13..% Operation & Maintenance of Plant 14..% Student Transportation 15..% Operation of Noninstructional Services (5) 16..% Facilities Acquisition and Construction 17..% Debt Service 18..% 18. Total Soft Capital Allocation Fund (lines 11-18) ,16 15, ,16 383, % 19. (1) Amounts in the Unrestricted Capital Outlay Override line 1 above must be (5) Expenditures Budgeted in Unrestricted Capital Outlay (UCO) and Soft Capital Allocation (SCA) Funds for Unrestricted Soft Capital included in the appropriate individual line items for Fund 61 and in the Budget Year Food Service Capital Outlay Allocation Total Column. Enter the amount budgeted in UCO and SCA for Food Service $ 7, (2) Detail by object code: [Amounts will be used to determine district compliance with state Unrestricted Soft Capital matching requirements pursuant to CFR Title 7, 21.17(a)] Capital Outlay Allocation 6641 Library Books (6) Expenditures, if any, budgeted in the Unrestricted Capital Outlay Fund on lines 2-9 for the K-3 Reading 6642 Textbooks 151, Program as described in A.R.S , added by Laws 212, Ch. 3, 2. $ 142, Instructional Aids 147,64 233, Furniture and Equipment 414, , Vehicles 6737 Tech Hardware & Software 13, (3) Includes principal on Capital Equity Fund loans of, principal on capital leases of $ 135,, and principal on bonds of. (4) Includes interest on Capital Equity Fund loans of, interest on capital leases of $ 75,, and interest on bonds of. Rev. 6/12-FY 213 1/9/214 1:9 PM Page 4 of 8

6 DISTRICT NAME Littleton Elementary School District COUNTY Maricopa CTD NUMBER 7465 VERSION Adopted FUNDS 63, 69, and 695 BOND BUILDING AND CAPITAL FUNDS Employee Redemption Other All Other Totals % Expenditures Salaries Benefits Property of Principal Interest Object Codes Current FY Budget FY Increase/ Renovation New Construction (excluding 69) Decrease Bond Building Fund 63 1 Instruction 1..% 1. 2 Support Services 21, 22 Students and Instructional Staff 2..% 2. 23, 24, 25, 29 Administration 3..% Operation & Maintenance of Plant 4..% Student Transportation 5. 1, -1.% 5. 3 Operation of Noninstructional Services 6..% 6. 4 Facilities Acquisition and Construction 7. 1,2, 755, 4,81, 1,955, -59.4% 7. 5 Debt Service 8..% 8. Total Bond Building Fund Expenditures (lines 1-8) 9. 1,2, 755, 4,91, 1,955, -6.2% 69, 9. Building Renewal Fund 69 1 Instruction 1..% 1. 2 Support Services 21, 22 Students and Instructional Staff 11..% , 24, 25, 29 Administration 12..% Operation & Maintenance of Plant 13..% Student Transportation 14..% Operation of Noninstructional Services 15..% Facilities Acquisition and Construction 16..% Debt Service 17..% 17. Total Building Renewal Fund Expenditures (lines 1-17) 18..% 18. New School Facilities Fund Instruction Support Services 21, 22 Students and Instructional Staff 2..% 2. 23, 24, 25, 29 Administration 21..% Operation & Maintenance of Plant 22..% Student Transportation 23..% Operation of Noninstructional Services 24..% Facilities Acquisition and Construction 25..% Debt Service 26..% 26. Total New School Facilities Fund Expenditures (lines 19-26) Rev. 6/12-FY 213 1/9/214 1:9 PM Page 5 of 8

7 DISTRICT NAME Littleton Elementary School District COUNTY Maricopa CTD NUMBER 7465 VERSION Adopted SPECIAL PROJECTS OTHER FUNDS (DO NOT Add to Aggregate) Current FY Budget FY 1. 5 County, City, and Town Grants 6 6, 6, 1. NO. OF PERSONNEL TOTAL ALL FUNCTIONS Structured English Immersion (1) 6 44,54 43, FEDERAL PROJECTS Current FY Budget FY Current FY Budget FY Compensatory Instruction (1) ESEA Title I - Helping Disadvantaged Children , , School Plant (Lease over 1 year) (2) 6 6, 6, ESEA Title II - Prof. Dev. and Technology ,29 86, School Plant (Lease 1 year or less) ESEA Title IV - 21st Century Schools 6. 6, 6, School Plant (Sale) ESEA Title V - Promote Informed Parent Choice Food Service 6 3,193,858 3,343, ESEA Title III - Limited Eng. & Immigrant Students ,51 149, Civic Center 6 7, 2, ESEA Title VII - Indian Education Community School 6 4, 4, ESEA Title VI - Flexibility and Accountability Auxiliary Operations 6 65, 65, IDEA Part B ,524 81, Extracurricular Activities Fees Tax Credit 6 35, 35, Johnson-O'Malley Gifts and Donations 6 5, 5, Workforce Investment Act Career & Tech. Ed. & Voc. Ed. Projects AEA - Adult Education Fingerprint 6 5, 5, Vocational Education - Basic Grants School Opening ESEA Title X - Homeless Education Insurance Proceeds 6 4, 4, Medicaid Reimbursement ,5 396, Textbooks 6 15, 15, E-Rate 6. 14,5 129, Litigation Recovery 6 3, 3, Impact Aid Indirect Costs 6 755,422 8, Other Federal Projects (Besides E-Rate & Impact Aid) 6. 49,743 49, Unemployment Insurance 6 2, 175, Total Federal Project Funds (lines 1-17) ,458,95 2,53, Teacherage STATE PROJECTS Insurance Refund 6 1, 1, Vocational Education Grants and Gifts to Teachers Early Childhood Block Grant Advertisement Ext. School Yr. - Pupils with Disabilities Joint Technical Education Adult Basic Education Adjacent Ways 6 1,5, 1,25, Chemical Abuse Prevention Programs Impact Aid Revenue Bond Building Academic Contests School Plant - Special Construction Gifted Education Gifts and Donations 6 75, 75, Family Literacy Program Condemnation Environmental Special Plate Energy and Water Savings Other State Projects Emergency Deficiencies Correction Total State Project Funds (lines 19-28) Building Renewal Grant Total Special Projects (lines 18 and 29) ,458,95 2,53, Debt Service 6 2,945, 2,945, Impact Aid Revenue Bond Debt Service INSTRUCTIONAL IMPROVEMENT FUND (2) Current FY Budget FY Permanent Teacher Compensation Increases Other , Class Size Reduction 6 2. INTERNAL SERVICE FUNDS Dropout Prevention Programs (M&O purposes) Self-Insurance Instructional Improvement Programs (M&O purposes) 6 211,91 214, Intergovernmental Agreements Total Instructional Improvement Fund (lines 1-4) 211,91 214, OPEB (1) From Supplement, page 3, line 1 and line 2, respectively. (2) Indicate amount budgeted in Fund 5 for M&O purposes Rev. 6/12-FY 213 1/9/214 1:9 PM Page 6 of 8

8 DISTRICT NAME Littleton Elementary School Distric COUNTY Maricopa CTD NUMBER 7465 VERSION Adopted CALCULATION OF FY 213 GENERAL BUDGET LIMIT (A.R.S C) A. B. Maintenance Unrestricted and Operation Capital Outlay 1. (a) FY 213 Revenue Control Limit (RCL) (from Work Sheet E, line VIII, or Work Sheet F, line III) $ 21,624,538 * (b) Plus Adjustment for Growth (1) * (c) Increase or (Decrease) in 3 District High School Tuition Payments (A.R.S J) (1) (d) Adjusted RCL $ 21,624,538 $ 21,624,538 $ 2. (a) FY 213 Capital Outlay Revenue Limit (CORL) (from Work Sheet H, lines VII.E.1 and VII.F.1) $ 1,84,655 * (b) CORL Reduction for State Budget Adjustments (from Work Sheet H, lines VII.E.2 and VII.F.2) 514,77 (c) Adjusted CORL $ 57,578 2, 37, FY 213 Override Authorization (A.R.S and ) * (a) Maintenance and Operation 3,415,97 * (b) Unrestricted Capital Outlay * (c) Special Program *4. Small School Adjustment for Districts with a Student Count of 125 or less in K-8 or 1 or less in 9-12 (A.R.S ) (If phase-down applies, see Work Sheets K and K2) *5. Tuition Revenue (A.R.S and ) Local (a) Individuals and Other Private Sources (b) Other Arizona Districts (c) Out-of-State Districts and Other Governments State (d) Certificates of Educational Convenience (A.R.S , , and ) *6. State Assistance (A.R.S ) and Special Ed. Voucher Payments Received (A.R.S ) *7. Increase Authorized by County School Superintendent for Accommodation Schools (not to exceed Work Sheet S, line II.B.5) (A.R.S B) 8. Budget Increase for: (a) Desegregation Expenditures (A.R.S G-K) * (b) Tuition Out Debt Service (from Work Sheet O, line 7) (A.R.S L) * (c) Budget Balance Carryforward (from Work Sheet M, line 12) (A.R.S ) 27,782 (d) Dropout Prevention Programs (Laws 1992, Ch. 35, 32 and Laws 2, Ch. 398, 2) * (e) Assistance for Education (A.R.S ) (1) (f) Registered Warrant or Tax Anticipation Note Interest Expense Incurred in FY 211 (A.R.S M) * (g) Joint Career and Technical Education and Vocational Education Center (A.R.S ) * (h) FY 212 Career Ladder Unexpended Budget Carryforward (from Work Sheet M, line 6.f) (A.R.S C) * (i) FY 212 Optional Performance Incentive Program Unexpended Budget Carryforward (from Work Sheet M, line 6.g) (A.R.S ) * (j) FY 212 Performance Pay Unexpended Budget Carryforward (from Work Sheet M, line 6.h) (A.R.S ) (k) Excessive Property Tax Valuation Judgments (A.R.S and ) * (l) Transportation Revenues for Attendance of Nonresident Pupils (A.R.S ) *9. Adjustment to the General Budget Limit (A.R.S , , M, , and ) (Do not use this line as a subtotal) (2) 1. FY 213 General Budget Limit (column A, lines 1 through 9) (A.R.S F) (page 1, line 3 cannot exceed this amount) $ 25,448, Total Amount to be Used for Capital Expenditures (column B, lines 1 through 8) ( A.R.S F) (to page 8, line A.11) $ * Subject to adjustment prior to May 15 as allowed by A.R.S. Revisions are described in the instructions for these lines, as needed. 37,578 (1) For budget adoption, this line should be left blank. (2) This line can be used to adjust the FY 213 GBL for any of the following: (1) reductions for (a) exceeding the prior year(s) GBL, (b) exceeding the prior year(s) M&O section of the Budget, or (c) Early Graduation Scholarship, or (2) reductions or increases due to (a) transfers to/from the EWS Fund, (b) A.R.S adjustments as approved by ADE, or (c) other adjustments as notified by ADE. NOTE: In accordance with Laws 212, Ch. 3, 14, the Early Graduation Scholarship Program has been suspended for FY 213. Rev. 6/12-FY 213 1/9/214 1:9 PM Page 7 of 8

9 DISTRICT NAME Littleton Elementary School District COUNTY Maricopa CTD NUMBER 7465 VERSION Adopted UNRESTRICTED CAPITAL BUDGET LIMIT, SOFT CAPITAL ALLOCATION LIMIT, AND CLASSROOM SITE FUND BUDGET LIMIT (A.R.S D and.e and A.R.S ) CALCULATION OF UNRESTRICTED CAPITAL BUDGET LIMIT A. 1. FY 212 Unrestricted Capital Budget Limit (UCBL) (from FY 212 latest revised Budget, page 8, line A.12) $ 1,578, Total UCBL Adjustment for prior years as notified by ADE on BUDG75 report (For budget adoption, use zero.) $ 3. Adjusted Amount Available for FY 212 Capital Expenditures (line A.1 + A.2) $ 1,578, Amount Budgeted in Fund 61 in FY 212 (from FY 212 latest revised Budget, page 4, line 1) $ 1,578, Lesser of lines A.3 or A.4 $ 1,578, FY 212 Fund 61 Actual Expenditures (For budget adoption use actual expenditures to date plus estimated expenditures through fiscal year-end.) $ 896, Unexpended Budget Balance in Fund 61 (line A.5 minus A.6) If negative, use zero in calculation, but show negative amount here in parentheses. -- $ 682, Interest Earned in Fund 61 in FY 212 $ 9. Monies deposited in Fund 61 from School Facilities Board for donated land (A.R.S F) $ 1. Adjustment to UCBL for FY 213 (A.R.S M) (1) $ 11. Amount to be Used for Capital Expenditures (from page 7, line 11) $ 37, FY 213 Unrestricted Capital Budget Limit (lines A.7 through A.11) (2) $ 1,52,752 CALCULATION OF SOFT CAPITAL ALLOCATION LIMIT B. 1. FY 212 Soft Capital Allocation Limit (SCAL) (from FY 212 latest revised Budget, page 8, line B.12) $ 233,16 2. Total SCAL Adjustment for prior years as notified by ADE on BUDG75 report (For budget adoption, use zero.) $ 3. Adjusted FY 212 SCAL (line B.1 + B.2) $ 233,16 4. Amount Budgeted in Fund 625 in FY 212 (from FY 212 latest revised Budget, page 4, line 19) $ 233,16 5. Lesser of lines B.3 or B.4 $ 233,16 6. FY 212 Fund 625 Actual Expenditures (For budget adoption use actual expenditures to date plus estimated expenditures through fiscal year-end.) $ 41, Unexpended Budget Balance in Fund 625 (line B.5 minus B.6) If negative, use zero in calculation, but show negative amount here in parentheses. -- $ 191, Interest Earned in Fund 625 in FY 212 $ 9. Soft Capital Allocation (from Work Sheet I, lines V.E.1 and V.F.1) $ 1,81,3 1. Capital Transportation Adjustment Approved by State Board of Education (A.R.S B) $ 11. Adjustment to SCAL for FY 213 (A.R.S M) (3) $ (888,825) 12. FY 213 Soft Capital Allocation Limit (Add lines B.7 through B.11) (4) $ 383,65 CALCULATION OF CLASSROOM SITE FUND BUDGET LIMIT C. 1. FY 212 Classroom Site Fund Budget Limit (from FY 212 latest revised Budget, page 8, line C.7) $ 2,26, FY 212 Classroom Site Fund Actual Expenditures (For budget adoption use actual expenditures to date plus estimated expenditures through fiscal year-end.) $ 1,497,62 3. Unexpended Budget Balance in Classroom Site Fund (line C.1 minus C.2) $ 763, Interest Earned in the Classroom Site Fund in FY 212 $ 5. FY 213 Classroom Site Fund Allocation (provided by ADE, based on $227) (5) $ 1,264, Adjustments to FY 213 Classroom Site Fund Budget Limit $ 7. FY 213 Classroom Site Fund Budget Limit (Sum of lines C.3 through C.6) (6) $ 2,28,298 (1) (2) The amount budgeted on page 4, line 1 cannot exceed this amount. (3) (4) The amount budgeted on page 4, line 19 cannot exceed this amount. (5) This line can be used to adjust the FY 213 UCBL for any of the following: (1) reductions for (a) exceeding the prior year(s) UCBL or (b) exceeding the prior year(s) UCO section of the Budget, or (2) reductions or increases due to (a) A.R.S adjustments as approved by ADE, (b) greater than anticipated growth from FY 212, or (c) other adjustments as notified by ADE. This line can be used to adjust the FY 213 SCAL for any of the following: (1) reductions for (a) exceeding the prior year(s) SCAL or (b) state budget adjustments, or (2) reductions or increases due to (a) A.R.S adjustments as approved by ADE or (b) other adjustments as notified by ADE. In accordance with A.R.S (G)(1), the per pupil amount is calculated based on estimated available resources in the Classroom Site Fund for the budget year and adjusted for prior year revenue carryforwards or shortfalls. However, actual payments to districts may differ from the estimated per pupil Classroom Site Fund allocation. (6) The sum of the amounts budgeted on page 3, line 4 and footnote (1) on that page, cannot exceed this amount. Rev. 6/12-FY 213 1/9/214 1:9 PM Page 8 of 8

10 Use the table below to calculate the amounts for Page 8, section C. These calculations need not be printed as an official part of the budget forms Unexpended Budget Balance (line 1 minus 2) 4. Interest Earned in FY FY 212 Classroom Site Fund Budget Limit (from FY 212 latest revised Budget, page 8, line 7 of the table) FY 212 Actual Expenditures (For budget adoption use actual expenditures to date plus estimated expenditures through fiscal year-end.) FY 213 Classroom Site Fund Allocation (provided by ADE, based on $227) Enter the total allocation in the Total Fund 1 column. Funds 11, 12, and 13 will automatically calculate. Adjustments to FY 213 Classroom Site Fund Budget Limit * Payments to Fund 11 Fund 12 Fund 13 Charter Schools Total Fund 1 317,143 1,317, ,156 2,26, , , ,125 1,497,62 68, ,6 131,31 763, ,988 55,976 55,976 1,264, FY 213 Classroom Site Fund Budget Limit (Sum of lines 3 through 6) ** 321,31 1,69, ,7 2,28,298 * This line may be used to recapture lost CSF budget capacity that resulted from underbudgeting in prior fiscal years. ** The amounts budgeted on page 3, lines 13, 26, 39, and footnote (1) should not exceed the amounts on this line. Rev. 6/12-FY 213 1/9/214 1:9 PM Page 8 of 8

11 DISTRICT NAME Littleton Elementary School District COUNTY Maricopa CTD NUMBER 7465 VERSION Adopted FY 213 STATE OF ARIZONA SUPPLEMENT TO SCHOOL DISTRICT ANNUAL EXPENDITURE BUDGET FOR DISTRICTS THAT BUDGET FOR: SPECIAL K-3 PROGRAM OVERRIDE (A.R.S D and Laws 21, Ch. 179, 4) JOINT CAREER AND TECHNICAL EDUCATION AND VOCATIONAL EDUCATION CENTER (A.R.S ) ENGLISH LANGUAGE LEARNERS (A.R.S and ) Rev. 6/12-FY 213 1/9/214 1:9 PM

12 DISTRICT NAME Littleton Elementary School District COUNTY Maricopa CTD NUMBER 7465 VERSION Adopted No. of Employee Purchased Totals M&O Fund Supplement Personnel Salaries Benefits Services Supplies Other Current Budget % Current Budget 63, 64, FY FY Increase/ Expenditures FY FY Decrease 52 Special K-3 Program Override 1 Classroom Instruction ,412-1.% 1. 2 Support Services 21 Students 2...% Instructional Staff ,6-1.% General Administration 4...% School Administration 5...% Central Services 6...% Operation & Maintenance of Plant 7...% Other 8...% 8. 3 Operation of Noninstructional Services 9...% 9. Subtotal (lines 1-9) (to Budget, page 1, line 26) ,113,12-1.% Joint Career and Technical Education & Vocational Education Center 1 Classroom Instruction 11...% Support Services 21 Students 12...% Instructional Staff 13...% General Administration 14...% School Administration 15...% Central Services 16...% Operation & Maintenance of Plant 17...% Other 18...% Operation of Noninstructional Services 19...% 19. Subtotal (lines 11-19) (to Budget, page 1, line 28) 2....% 2. Rev. 6/12-FY 213 Page 1 of 3

13 DISTRICT NAME Littleton Elementary School District COUNTY Maricopa CTD NUMBER 7465 VERSION Adopted Library Books, Totals Unrestricted Capital Outlay Fund Supplement Textbooks, & Redemption of All Other Current Budget % Rentals Instructional Aids Property Principal Interest Object Codes FY FY Increase/ Expenditures , 685 (excluding 69) Decrease 52 Special K-3 Program Override 1 Classroom Instruction 21..% Support Services 22..% Operation of Noninstructional Services 23..% Facilities Acquisition & Construction 24..% Debt Service 25..% 25. Subtotal (lines 21-25) 26..% Joint Career and Technical Education & Vocational Education Center 1 Classroom Instruction 27..% Support Services 28..% Operation of Noninstructional Services 29..% Facilities Acquisition & Construction 3..% 3. 5 Debt Service 31..% 31. Subtotal (lines 27-31) 32..% 32. Total (lines 26 & 32) (Include in Fund 61 Budget, page 4, lines 2-9) 33..% 33. Rev. 6/12-FY 213 Page 2 of 3

14 DISTRICT NAME Littleton Elementary School District COUNTY Maricopa CTD NUMBER 7465 VERSION Adopted No. of Employee Purchased Totals English Language Learners Supplement Personnel Salaries Benefits Services Supplies Property Other Current Budget % Current Budget 63, 64, FY FY Increase/ Expenditures FY FY Decrease Structured English Immersion Fund 71 1 Classroom Instruction ,5 7,455 44,54 42, % 1. 2 Support Services 21 Students 2...% Instructional Staff General Administration 4...% School Administration 5...% Central Services 6...% Operation & Maintenance of Plant 7...% Student Transportation 8...% Other 9...% 9. Total (lines 1-9) (to Budget, page 6, Other Funds, line 2) ,8 7,477 44,54 43, % 1. Compensatory Instruction Fund 72 1 Classroom Instruction % Support Services 21 Students 12...% Instructional Staff 13...% General Administration 14...% School Administration 15...% Central Services 16...% Operation & Maintenance of Plant 17...% Student Transportation 18...% Other 19...% 19. Total (lines 11-19) (to Budget, page 6, Other Funds, line 3) % 2. Rev. 6/12-FY 213 Page 3 of 3

15 SUMMARY OF SCHOOL DISTRICT PROPOSED EXPENDITURE BUDGET CTD NUMBER 7465 VERSION Adopted I certify that the Budget of Littleton Elementary School District, Maricopa County for fiscal year 213 was officially proposed by the Governing Board on June 12, 212, and that the complete Proposed Expenditure Budget may be reviewed by contacting Ken Hicks at the District Office, telephone during normal business hours. 1. Student Count 2. Tax Rates: President of the Governing Board Resident Attending FY 212 FY 213 Current Yr. Budget Yr. Current Estimated 211 ADM 212 ADM FY Budget FY 4, , , , Primary Rate Secondary Rate* * Secondary rate applies only for voter-approved overrides and bonded indebtedness per A.R.S (22) and Joint Technical Education Districts per A.R.S (F). 3. The Maintenance and Operation, Classroom Site, Unrestricted Capital Outlay, and Soft Capital Allocation budgets cannot exceed their respective budget limits. Maintenance & Operation 25,448,226 GBL 25,448,227 Classroom Site 2,28,299 CSFBL 2,28,298 Unrestricted Capital Outlay 1,52,752 UCBL 1,52,752 Soft Capital Allocation 383,65 SCAL 383,65 1 Regular Education 1 Classroom Instruction 2 Support Services 21 Students MAINTENANCE AND OPERATION EXPENDITURES % Inc./(Decr.) Salaries and Benefits Other TOTAL from Current FY Budget FY Current FY Budget FY Current FY Budget FY Current FY 22 Instructional Staff 764, ,699 29,5 29,5 793, ,199 9.% 23, 24, 25 Administration 1,939,31 2,34,55 761,86 51,353 2,7,837 2,841, % 26 Oper./Maint. of Plant 1,27,613 1,273,612 1,61,9 1,818,9 2,872,513 3,92, % 29 Other.% 3 Oper. of Noninstructional Services 22,821 23,121 5, 4,7 27,821 27,821.% 61 School-Sponsored Cocurric. Activities 18, 18, 18, 18,.% 62 School-Sponsored Athletics 112, ,445 39, 39, 151, ,445.2% 63, 7, 8, 9 Other Programs.% Regular Education Subsection Subtotal 16,79,53 16,559,318 2,633,12 2,589,246 18,712,632 19,148, % 2 Special Education 1 Classroom Instruction 2 Support Services 21 Students 22 Instructional Staff 93, 93,65 5,39 5,39 98,39 99,4.7% 23, 24, 25 Administration.% 26 Oper./Maint. of Plant.% 29 Other.% 3 Oper. of Noninstructional Services.% Special Education Subsection Subtotal 3,91,998 3,919,48 1,52,89 1,52,89 4,963,888 4,972,37.2% 4 Pupil Transportation 921, , ,725 27,725 1,177,32 1,219, % 51 Desegregation.% 52 Special K-3 Program Override 1,113,12 1,113,12-1.% 53 Dropout Prevention Programs.% 54 Joint Career and Technical Education and Vocational Education Center 11,241,839 71,83 2,965,548 11,267,265 2,971,868 65,5 65,5 3,31,48 852,45 853, , 982, 55 K-3 Reading Program 93, 15, 18, 688,671 46, 46,274 11,391,735 1,834,45 11,416,784 3,37,368 1,835,962 TOTAL EXPENDITURES 22,25,117 21,52,365 3,941,717 3,927,861 25,966,834 25,448,226-2.% 149, , ,83 734,945.2% -2.9%.2%.1%.% Rev. 6/12-FY 213 1/9/214 1:9 PM Page 1 of 2

16 SUMMARY OF SCHOOL DISTRICT PROPOSED EXPENDITURE BUDGET (Concl'd) CTD NUMBER VERSION 7465 Adopted TOTAL EXPENDITURES BY FUND $ Increase/ Budgeted Expenditures (Decrease) from Current FY Budget FY Current FY Maintenance & Operation 25,966,834 25,448,226 (518,68) Instructional Improvement 211,91 214,671 2,761 Structured English Immersion 44,54 43,277 (1,263) Compensatory Instruction Classroom Site Fund 2,26,421 2,28,299 (232,122) Federal Projects 2,458,95 2,53,95 45, State Projects Unrestricted Capital Outlay 1,578,549 1,52,752 (525,797) Soft Capital Allocation 233,16 383,65 15,499 Building Renewal New School Facilities Adjacent Ways 1,5, 1,25, (25,) Debt Service 2,945, 2,945, School Plant Funds 6, 6, Auxiliary Operations 65, 65, Bond Building 4,91, 1,955, (2,955,) Food Service 3,193,858 3,343,858 15, Other 1,331,422 1,356,422 25, % Increase/ (Decrease) from Current FY -2.% 1.3% -2.8%.% -1.3% 1.8%.% -33.3% 64.6%.% %.%.%.% -6.2% 4.7% 1.9% M&O FUND SPECIAL EDUCATION PROGRAMS BY TYPE Program (A.R.S and 15-93) Current FY Budget FY Autism 687,46 688,362 PROPOSED STAFFING SUMMARY Emotional Disability 45,136 45,226 No. of Hearing Impairment 12,23 12,243 Staff Type Employees Ratio Other Health Impairments Certified -- Specific Learning Disability 2,512,368 2,516,879 Superintendent, Principals, Mild, Moderate or Severe Intellectual Disability 655, ,838 Other Administrators Multiple Disabilities 214,52 214,734 Teachers to 18.2 Multiple Disabilities with S.S.I. 97,225 97,33 Other 15 1 to 32.3 Orthopedic Impairment 78,692 78,778 Subtotal to 16.2 Developmental Delay 334, ,845 Classified -- Preschool Severe Delay Managers, Supervisors, Directors 6 1 to 8.7 Speech/Language Impairment 38,5 38,56 Teachers Aides 54 1 to 89. Traumatic Brain Injury Other 16 1 to 3. Visual Impairment Subtotal 22 1 to 21.8 Subtotal 4,675,963 4,683,795 TOTAL to 9.3 Gifted Education 24, ,365 Remedial Education Special Education -- ELL Incremental Costs 47,9 47,21 Teacher 47 1 to 16. ELL Compensatory Instruction Staff 56 1 to 14. Vocational and Technological Education Career Education TOTAL 4,963,888 4,972, to Staff-Pupil Rev. 6/12-FY 213 1/9/214 1:9 PM Page 2 of 2

17 DISTRICT NAME Littleton Elementary School District CTD NUMBER 7465 VERSION Adopted FY 213 Truth in Taxation Work Sheet (A.R.S ) 1. FY 212 Truth in Taxation Base Limit (from FY 212 TNT work sheet line 9) $ 194, FY 212 Budgeted Expenditures (from FY 212 original adopted budget) Desegregation (from Districtwide Desegregation Budget page 2, line 44 and page 3, line 7) $. 3. Dropout Prevention (from page 1, line 28). 4. Joint Career and Technical Education and Vocational Education Center (from Supplement page 1, line 3 and Supplement page 2, line 48). 5. Small School Adjustment (from page 7, line 4, columns A and B). 6. Deduction for Discontinued Programs in FY Changes made after original adoption of FY 211 budget (from FY 212 TNT Work Sheet, lines 12 and 14) + 8. Preliminary FY 213 Truth in Taxation Base Limit (total of lines 2-7) $ 9. FY 213 Truth in Taxation Base Limit (greater of line 1 or 8) $ 194, Sum of lines 2 through Expenditures over/(under) original budget (line 1 minus line 11) $ 13. FY 212 final budget for Small School Adjustment 14. Amount over/(under) budget on line 5 above (line 13 minus line 5) $ 15. FY 213 Budgeted Expenditures (from FY 213 budget) Desegregation (from Districtwide Desegregation Budget page 2, line 44 and page 3, line 7). 16. Dropout Prevention (from page 1, line 27). 17. Joint Career and Technical Education and Vocational Education Center (from Supplement page 1, line 2 and Supplement page 2, line 32). 18. Small School Adjustment (from page 7, line 4, columns A and B). 19. Total (add lines 12, 14, and 15 through 18) $ 2. Excess over Truth in Taxation Limit (1) (Line 19 minus line 9. If negative, enter zero.) $ 21. Amount to be Levied in FY 213 for Adjacent Ways pursuant to A.R.S (1) $ 1,25, Amount to be Levied in FY 213 for Liabilities in Excess of the Budget pursuant to A.R.S (1) $. Calculations for Truth in Taxation Notice A. Sum of lines 2, 21, and 22 $ 1,25, B.1. Current Assessed Value $ 227,769,766 B.2. (Line 9 divided by line B.1) x $1, $ (2) C.1. Sum of lines 9, 2, 21, and 22 $ 1,444,576 C.2. (Line C.1 divided by line B.1) x $1, $ (2) (1) Total actual expenditures for FY 212 for items 2-4 above $ If an amount on line 2, 21, or 22 is greater than zero, the district must publish a Truth in Taxation Hearing Notice as described in A.R.S (2) $1, is used in these calculations to determine the amounts to include on the truth in taxation hearing notice for a $1, home, as property taxes on residential properties are levied at 1% of the assessed valuation per A.R.S Primary Property Tax Rate Related to Budgeted Expenditures Rev. 6/12-FY 213 1/9/214 1:9 PM

18 Page Reference Revision Instructions General These instructions are provided to help school districts prepare the expenditure budget. Within the forms, blue font and light blue highlights indicates that an instruction is linked to that specific line. An instructions button has also been provided that links to any general instructions or to the first instruction for a page. Districts should complete the Work Sheets and Supplements, as applicable, before completing the Budget forms. To ensure that the district s data can be properly processed by ADE, formulas should not be changed without specific instructions from either the Office of the Auditor General, Accounting Services Division or ADE, School Finance. General Amounts in the current year columns should be recorded from the budget columns of the latest revised Budget for FY 212. Amounts should be rounded to the nearest dollar. Districts should budget for FY 213 retirement contributions at the rate of 1.9% and for long term disability at a rate of.24% for a total contribution rate of 11.14%. Districts should also budget for any applicable alternative contribution payments to state retirement at a rate of 8.64%. Budget Revision Instructions for the May budget revision requirements have been incorporated into this document for each applicable line item. All lines that include revision instructions have a "" in the Revision Instructions column to the right. To see only the revision instructions apply the filter so that only rows marked "" will show. Prior to May 15 of the budget year, districts must make all of the revisions described in these instructions that would result in a decrease in budget limits and districts may make any of the described revisions that result in an increase in budget limits. Total expenditures in the Maintenance and Operation (M&O), Unrestricted Capital Outlay (UCO), Soft Capital Allocation (SCA), and Classroom Site Funds (CSF) must not exceed the adjusted General Budget Limit (GBL), Unrestricted Capital Budget Limit (UCBL), Soft Capital Allocation Limit (SCAL) and Classroom Site Fund Budget Limit (CSFBL), respectively, as reported on pages 7 and 8 of the latest revised budget. Therefore, if the net change to any of these budget limits is a decrease, the district must reduce budgeted expenditures in the related fund, to ensure that the budgeted amounts are within the prescribed limit. If the net change to any of these budget limits is an increase, the district may choose to revise budgeted expenditures in the related fund. Rev. 6/12-FY 213 Budget Instructions Page 18 of 34

19 Page Reference Revision Instructions Budget Revision Continued Districts sponsoring charter schools must revise their budgets, as necessary, to reflect actual charter school FY 213 1th-day average daily membership (ADM). Districts may revise their budgets to reflect the ADM, as reported on the final FY 212 ADMS46-1 Report, which may have been updated to include FY 212 ADM corrections. Do not revise the FY 213 budget to include the 1th-Day ADM from the FY 213 ADMS46-1 report. An will be issued by ADE before May budget revisions are due including the dates of specific ADMS and APOR reports that should be used to complete the revisions. Cover District Tax Rates District tax rates for FY 212 should be the actual tax rates set by the County Board of Supervisors in August 211. Tax rates for FY 213 should be the district s best estimate. Districts should include detailed secondary tax rates for Maintenance and Operation (M&O), Special K-3 Program, Special Program, and Capital Overrides; Class A Bonds; and Class B Bonds. Class A Bonds are general obligation bonds approved by voters on or before December 31, Class B Bonds are general obligation bonds approved by voters after December 31, Line 4 Function code 23, object code 682-Judgments Against the District should be used to budget for excessive property tax valuation judgments to be paid in FY 213. This amount should also be included on page 7, line 8(k). 1 Line 9 Districts participating in the National School Lunch Program that have not already budgeted for the state matching requirements, should include any amounts to be expended for their food service program in the M&O Fund on this line before May 15. ADE s Health & Nutrition Services will verify that amounts budgeted were spent when the annual financial reports are submitted. Any questions related to the state matching requirements should be directed to ADE s Health & Nutrition Services at (62) Line 26 Districts including an increase to the general budget limit for a Special K-3 Program Override approved by voters before November, 24, 29, pursuant to Laws 21, Ch. 179, 4, must budget and account for these monies separately. These expenditures must be budgeted for, in detail, on page 1 of the Supplement. Any new Special Program Override expenditures pursuant to A.R.S , are not required to be budgeted for separately. Therefore, districts should budget for those expenditures on the applicable lines for the M&O and UCO Funds. 1 Line 27 A district authorized by ADE to continue participation in Dropout Prevention Programs for FY 213 pursuant to Laws 1992, Ch. 35, 32 and Laws 2, Ch. 398, 2, must budget the additional amount on this line. Rev. 6/12-FY 213 Budget Instructions Page 19 of 34

20 Page Reference Revision Instructions 1 Line 28 A district that has entered into an intergovernmental agreement to establish a jointly owned and operated career and technical education and vocational education center, in accordance with A.R.S , should budget for the center s expenditures on this line. A.R.S This provision does not apply to joint technical education districts established pursuant to A.R.S A.R.S requires the State Board of Education (SBE) approval prior to including an amount here. Currently, no districts have been authorized by the SBE. 1 Line 29 Districts should budget for K-3 Reading Program expenditures on this line. Districts assigned a letter grade of C, D, or F, in accordance with A.R.S , or that have more than 1% of their pupils in grade three reading far below the third grade level according to the reading portion of the AIMS test, will receive monies for this support level weight only after the district s K-3 Reading Program Plan is approved by the State Board of Education. A.R.S , as added by Laws 212, Ch. 3, 2 2 Spec. Ed.by Type 2 Lines 18 and 19 All expenditures budgeted in the M&O Fund for special education programs should be included regardless of the revenue source (e.g., state equalization assistance and property taxes). Districts should retain supporting documentation for the allocation of expenditures budgeted for individual special education programs. Supporting documentation should include a list of the programs, the number of teachers and students by program, and all computation work sheets. Program code 26 ELL Incremental Costs and program code 265 ELL Compensatory Instruction are required to track expenditures related to ELL. See Supplement Page 3 instructions for more information on ELL. 2 Line 22 Total 2 FTE Certified Employees Program 2 Budget FY column total should agree to page 1, line 23. Include all certified employees filling certified positions at the district. 2 SCA Enter the total amount budgeted in the SCA Fund for Special Education Program Budgeted for 2 expenditures for programs listed in A.R.S Do not include these Special Education SCA Fund amounts in Current FY or Budget FY amounts in the Special Education Programs by Type table on page 2 as that table is only for the M&O Fund. 2 Audit Services Enter the budgeted expenditures for nonfederal program and compliance audits (required object code 635) to be paid from the M&O Fund only, and the budgeted expenditures for federal single audits (optional object code 633) from all funds. Rev. 6/12-FY 213 Budget Instructions Page 2 of 34

21 Page Reference Revision Instructions 2 M&O for Districts participating in the National School Lunch Program are required to Food Service budget a portion of their state revenues to support the operation of their food service program. Districts should budget in the M&O Fund any amounts that will be expended during the 213 school year for the operation of the food service program. Any questions related to the state matching requirements should be directed to ADE s Health & Nutrition Services at (62) Districts that have not already budgeted for the state matching requirements, should include any amounts to be expended for their food service program in the M&O Fund on this line before May 15. ADE s Health & Nutrition Services will verify that amounts budgeted were spent when the annual financial reports are submitted. 3 General The Classroom Site Funds (CSF) are budget-controlled funds that must be used to supplement, rather than supplant, existing monies and in accordance with Laws 2, 5th S.S., Ch. 1, 62, must not be used for administrative purposes. See USFR Memorandum No. 194 for additional guidance on the use of CSF monies. 3 Lines 13, 26, and 39 3 Line 4 and Footnote 1 In accordance with Laws 211, Ch. 344, 22, districts that used sources other than classroom site fund monies for teacher compensation in FY 212 as a result of the adjustment for prior year shortfalls in the FY 212 per pupil CSF amount are not required to maintain this higher level of spending for teacher compensation from other sources in FY 213. However, for FY 213, districts must maintain their FY 21 level of effort for teacher compensation from sources other than CSF monies in order to comply with the nonsupplanting requirements of A.R.S Include amounts budgeted for registered warrant expense in the Other Interest column. Districts should budget up to the Classroom Site Fund Budget Limit (CSFBL) as calculated on page 8, line C.7. The total amount budgeted on line 4 and footnote (1) cannot exceed the CSFBL on page 8, Line C.7. The total amount budgeted in FY 213 will affect the next year s CSFBL. See A.R.S and calculation on page 8. The amount in footnote (1) cannot exceed the CSFBL for payments to charter school as recorded in that column on the table on the bottom of page 8. 4 Line 1 The amount budgeted in the UCO Fund cannot exceed the Unrestricted Capital Budget Limit (UCBL) on page 8, line A.12. The amount budgeted in Fund 61 in FY 213 will affect the next year s UCBL. See A.R.S (D) and calculation on page 8. 4 Line 19 The amount budgeted in the SCA Fund cannot exceed the Soft Capital Allocation Limit (SCAL) on page 8, line B.12. The amount budgeted in Fund 625 in FY 213 will affect the next year s SCAL. See A.R.S (E) and calculation on page 8. Rev. 6/12-FY 213 Budget Instructions Page 21 of 34