SHAKER HEIGHTS CITY SCHOOL DISTRICT

Transcription

1 EXHIBIT T-3 SHAKER HEIGHTS CITY SCHOOL DISTRICT ANNUAL APPROPRIATION RESOLUTION for the year ending JUNE 30, 013 SEPTEMBER 01

2 ALL FUNDS 09/06/1

3 It is recommended that the Board of Education rescind Resolution No , the Temporary Annual Appropriations for 01-13, and approve the following Annual Appropriations: SHAKER HEIGHTS CITY SCHOOL DISTRICT ANNUAL APPROPRIATIONS SUMMARY FYE EXHIBIT T $ Inc (Dec) % Inc (Dec) Fund No. Fund Name Appropriation Final Approp. vs.pr.yr.approp vs.pr.yr.approp 001 General Fund 89,777, ,393,13.00 ($1,615,503) -1.8% 00 Bond Retirement 11,130,000.00,750, $8,380, % 004 Building Fund 1,000, ,000, ($,000,000) -66.7% 006 Food Services,100,000.00,400, ($300,000) -1.5% 007 Special Trust 100, , $38, % 009 Uniform School Supplies 100, , $0 0.0% 011 Rotary Fund-Special Services (AP Testing) 140, , $0 0.0% 014 Special Rotary Fund (gym clothes, bookstore, etc.) 100, , $0 0.0% 018 Public School Support 00, , $0 0.0% 00 Shaker Merchandise 0, , $0 0.0% 0 District Agency 00, , $100, % 04 Self-Insurance-Health 11,000, ,500, ($500,000) -4.3% 07 Self-Insurance-Workers' Comp 300, , $0 0.0% 00 Student Activity 300, , $0 0.0% 300 Athletics 300, , $0 0.0% 401 Auxiliary Services (Non-Public) 1,375, ,49,8.45 ($53,730) -3.8% 43 Management Information Systems $0 #DIV/0! 440 Entry Year Program $0 #DIV/0! 451 Data Communication 14, , $0 0.0% 45 School Net Professional Development $0 #DIV/0! 463 Alternative Schools 37, ,88.00 $0 0.0% 499 Miscellaneous State Grants-Parent Mentor 5, , $0 0.0% 504 Education Jobs Fund ,09.55 ($77,030) % 506 Race To The Top 114, , $10, % 516 IDEA Part B ( Title VI-B SpEd) 1,18, ,00,50.70 ($17,690) -1.5% 516 IDEA Part B ( Title VI-B SpEd)-Stimulus $0 #DIV/0! 53 Fiscal Stabilization Fund-Stimulus $0 #DIV/0! 533 Title II-D - Technology (formerly in Fund 599) 3, , ($,086) -41.0% 536 Title I, Sub A , ($55,000) % 537 Title I, Sub G $0 #DIV/0! 551 Title III Limited English Proficiency 31, ,103.0 ($16,153) -33.6% 57 Title I 1,08, , $313, % 57 Title I-Stimulus ($657) % 584 Title IV - Safe &Drug-Free School Grant $0 #DIV/0! 587 Preschool/Individuals with Disabilities 17, , $5 0.0% 587 Preschool/Ind. with Disabilities-Stimulus $0 #DIV/0! 590 Title II-A - Improving Teacher Quality 19, , ($531) -0.4% 599 Miscellaneous Federal Grants 30, , $14, % NOTES: Total for all Funds 10,757, ,34, $3,5, % Fund 00- Increase over prior year due to issuance of bonds and repayment of bond anticipation notes, as well as advance refunding. Fund 004- Remaining funds from Bond Issuance and Non-Bond Fund proceeds portion of Fund 004. Fund 504- One-time Education Jobs Fund monies utilized in Fiscal 01. Fund 536- End of one-time special Title I monies. Fund 57- Increase in Title I allocation due to increased percentage of at-risk students ^ I-1 AppropSummaryF13Rev xls 09/06/1

4 GENERAL FUND 09/06/1

5 Revenues & Expenses (millions of $ s) $100 $90 $80 $70 $60 $50 $40 F01 F0 F03 F04 F05 F06 F07 F08 F09 F10 F11 F1 F13 Revenues Expenses Projected 09/06/1

6 SHAKER HEIGHTS CITY SCHOOL DISTRICT General Fund Budget Summary Fiscal Year Ending June 30, 013 BudgetSummaryF13Rev xls 9/08/011 May1F13 Budget Net $ Net % Note Actual Actual Net $ Net % Forecast FYE 6/30/013 Inc(Dec) Inc(Dec) Ref. FYE 6/30/01 FYE 6/30/011 Inc(Dec) Inc(Dec) REVENUE: (millions) Real Estate Taxes $63.0 $6,57,851 ($800,000) -1.3% 1 $63,37,851 $60,19,81 $3,153,570 5.% Personal Property Taxes (9,8) % 9,8 130,508 (11,80) -9.9% New Levy Revenues-included above #DIV/0! #DIV/0! Investment Earnings 0. 5,000 1, % 3, ,593 (77,47) -5.7% Other Local 1.6 1,713,000 31, % 1,681,555 1,564,48 117, % State Foundation 1.8 1,760, % 3 1,760,883 1,940,373 (179,490) -1.4% Ed Jobs-F1/SFSF-F10&F ,798 (6,433) -89.3% 4 697,31 1,095,687 (398,456) -36.4% Homestead Exemption & RollBack 9.0 8,957,675 (100,000) -1.1% 5 9,057,675 8,64, , % Other State ,000 (469,360) -58.6% 6 800,360 3,183,140 (,38,780) -74.9% Federal-primarily medicaid ,000 1,669.1% 7 79,331 11,169 (3,838) -9.3% Transfers & Advances In #DIV/0! #DIV/0! TOTAL REVENUE ,716,07 (1,966,53) -.% 88,68,460 88,170, , % EXPENDITURES: Salaries & Wages ,40,796 1,19,016.4% 8 50,10,780 51,139,605 (98,85) -1.8% Fringe Benefits: Health Insurance 9.5 9,000,000 (470,99) -5.0% 9 9,470,99 9,793,453 (33,154) -3.3% Retirement Expense 8.1 8,098, ,604.4% 10 7,911,396 8,581,08 (669,63) -7.8% All Other Fringes 1.7 1,619,400 (8,693) -1.7% 11 1,648,093 1,476, , % Total Fringe Benefits ,717,400 (31,388) -1.6% 19,09,788 19,851,154 (81,366) -4.1% Purchased Services: Utilities 1.7 1,417,000 6,939.8% 1 1,154,061 1,664,54 (510,193) -30.7% Out-of-District Tuition 5.0 4,963,000 35, % 13 4,77,050 4,839,105 (11,055) -.3% Pupil Transportation 1.4 1,359,000 64,96 5.0% 13 1,94,704 1,408,931 (114,7) -8.1% Repairs & Maintenance 1.5 1,500, , % 14 1,063,00 1,58,373 (465,353) -30.4% All Other Purchased Services 4. 4,155,600 46,6 6.3% 15 3,909,374 3,469, , % Total Purchased Services ,394,600 1,46, % 1,148,09 1,910,557 (76,348) -5.9% Textbooks,Materials & Supplies.8,946,000 19, % 16,76,307,491,6 35, % Capital Outlay 1.0 1,081,000 51, % 14 1,09,54 58, , % Other-primarily Cty.Aud.&Treas.Fees 1.6 1,541,000 93, % 17 1,447,904 1,391,664 56,40 4.0% Budget Reductions-to be allocated (1.4) 0 0 #DIV/0! #DIV/0! Debt Service-HB#64+Field&Track ,84 94,84 #DIV/0! #DIV/0! Transfers & Advances Out ,000 15, % 385, ,000 (0,000) -4.9% TOTAL EXPENDITURES ,777,60,800,090 3.% 86,977,530 88,771,390 (1,793,860) -.0% Net Revenues/(Expenditures) (.) (3,061,413) (4,766,343) -79.6% 1,704,930 (600,795),305, % Cash, Beginning of Year 1.8 3,506,585 1,704, % 1,801,655,40,450 (600,795) -.7% Cash, End of Year ,445,17 (3,061,413) -13.0% 3,506,585 1,801,655 1,704, % Less O/S Encumbrances 4.6 5,300,540 (850,000) -13.8% 19 6,150,540 4,581,88 1,569,5 34.3% Less Budget Reserve , % 353, , % Fund Balance, End of Year $14.7 $14,791,56 ($,11,413) -13.0% $17,00,975 $16,867,97 $135, % Note References: 1 Decrease due to expected reduction due to H.B.#90 adjustment factor limited to voted mills. Expected continuation of low rates and lower cash balances due to end of capital funds. 3 Reflects the projected revenues from the State in accordance with biennial budget. 4 Reflects receipt of final Education Jobs funding payment. 5 Decrease due to expected reduction due to H.B.#90 adjustment factor limited to voted mills. 6 State budget bill H.B.No 153-eliminated public utility & tangible personal prop.tax reimb.pmts. Last pmt rec'd in F1. 7 Reflects conservative estimate of ongoing status of new Medicaid reimbursement program collections. 8 Reflects estimated impact of upcoming contractual and step increases, along with loss of stimulus grant money. 9 Reflects actual and projected decrease for rate renewals effective January 01 & January Reflects estimated impact of upcoming contractual and step increases, along with loss of stimulus grant money. 11 Includes estimated decreases in workers' compensation partially offset by est. increases in medicare tax fringe benefits. 1 Increase due to natural gas payment holidays in F01, not expected in F Reflects expected increases, net of payment timing differences. 14 Increase for capital R&M now that bond funds are fully expended. 15 Increase for est. amounts for increased technology needs and other grant replacement funds. 16 Reflects ongoing expected textbook purchases and other initiatives. 17 Reflects expected increases attributable to liability insurance and related settlement expenses. 18 New expenditure for debt service on the Energy Conservation and Field & Track debt financing. 19 Encumbrance at 6/30/1 for the Field & Track financing portion transferred to Fund 004 in July after financing received. I-

7 General Fund Revenues STATE $13.8 million 15.5% OTHER INCOME $.0 million.3% PROPERTY TAXES including Homestead & Rollback, TPP & Public Utility Reimbursement $7.9 million 8.% Total = $88.7 million 09/06/1

8 millions of $'s Revenues F005 F006 F007 F008 F009 F010 F011 F01 F013 Projected Taxes State All Other Note-F007, F008 & F011 included one-time OfficeMax revenues.. 09/06/1

9 General Fund Expenses PURCHASED SERVICES $6.3 million 7.% OUT-OF-DISTRICT TUITION $4.7 million 5.4% SALARIES & BENEFITS $69. million 79.6% MATERIALS, SUPPLIES & TEXTBOOKS $.7 million 3.1% UTILITIES $1. million 1.3% OTHER $1.9 million.% EQUIPMENT $1.0 million 1.% Total = $87.0 million 09/06/1

10 millions of $'s Expenses F005 F006 F007 F008 F009 F010 F011 F01 F013 Projected Sal.&Wages Fr.Benefits Purch.Svcs. Mat & Suppl. All Other 09/06/1

11 FUNCTIONAL BASIS 09/06/1

12 Shaker Heights City School District General Fund Annual Appropriations-FYE 013 FCTN Summary-F01 Actual & F013 Budget Rev xlsx/Sheet1 9/7/01 A B C D E F G H I J K L M FYE 011 ACTUAL EXPENDITURES Salaries & Fringe Purchased Textbooks & Capital Capital Other Transfers & Wages Benefits Services Mat.&Supplies Outlay-new Outlay-repl. Objects Advances Function 100's 00's 400's 500's 600's 700's 800's 900's Total 1100 Instruction-Regular 5,533,416 8,774, ,67 76, ,699 1,397 1,073 35,551, Instruction-Special 4,989,96 1,871,6 4,797,777 5,379 5, ,690, Instruction-Vocational 8,10 0, , , Instruction-Other Support Srv.-Pupils 3,768,196 1,70, ,306 36,000 1, ,741,0 00 Support Srv.-Instructional Staff 3,33,765 1,658, ,514 38,688 5,135 88,106 45,68 6,14, Support Srv.-Board of Ed ,368 17, Support Srv-.Adminn. 3,76,078 1,780, , ,679 1, ,396 6,076, Fiscal Services 555,83 73,353 0,048 11,017, ,04,376,66, Support Srv.-Business 411,63 1, ,518 4,070 3, , , Operation and Mnt. 5,375,81,794,070 3,334,43 895,135 95,498 11,879 9,346 1,516, Transportation 1,858, ,59 1,53, , ,31, Support Srv.-Central 75, ,691 70,609 58, ,848, Food Srv.Operations Community Services 4,011 4, Academic Oriented Activities 196,00 68,007 1,304 76, Occupation Oriented Activities,705 1,03 3, Sport Oriented Activities 510, ,63 6, , School/Public Co-Curric. 43,898 15,541 59, Site Improvement Services Building Improvement Svcs Debt Service-HB64+Field&Track Transfers 405, ,000 Grand Total $51,139,605 $19,851,154 $1,910,558 $,491,5 $479,389 $10,796 $1,391,663 $405,000 $88,771,390 Page 1 of 4

13 A Function 1100 Instruction-Regular 100 Instruction-Special 1300 Instruction-Vocational 1900 Instruction-Other 100 Support Srv.-Pupils 00 Support Srv.-Instructional Staff 300 Support Srv.-Board of Ed. 400 Support Srv-.Adminn. 500 Fiscal Services 600 Support Srv.-Business 700 Operation and Mnt. 800 Transportation 900 Support Srv.-Central 3100 Food Srv.Operations 300 Community Services 4100 Academic Oriented Activities 4300 Occupation Oriented Activities 4500 Sport Oriented Activities 4600 School/Public Co-Curric. 500 Site Improvement Services 5600 Building Improvement Svcs Debt Service-HB64+Field&Track 700 Transfers Grand Total B Shaker Heights City School District General Fund Annual Appropriations-FYE 013 FCTN Summary-F01 Actual & F013 Budget Rev xlsx/Sheet1 9/7/01 N O P Q R S T U V W X FYE 01 ACTUAL EXPENDITURES Salaries & Fringe Purchased Textbooks & Capital Capital Other Transfers & Wages Benefits Services Mat.&Supplies Outlay-new Outlay-repl. Objects Advances 100's 00's 400's 500's 600's 700's 800's 900's Total 5,007,010 8,69,03 443,709 76, ,984 1,60 34,630,56 5,076,403 1,877,955 4,59,778 81,633 16, ,645, , , ,830,988 1,71, ,3 4,815 1, ,75,593,811,460 1,671, ,809 80,88 618,676 58,140 5,784,596, ,54 18,469 3,83,346 1,779,163 55, ,070 4,155 10,941 6,033, ,300 4,044 51,871 13,995 1,785 1,80,473,39,467 44,650 18,839 15,36 35, , ,833 5,184,87,553,081 3,14, ,071 3,55 9,473 1,17,490 1,931, ,691 1,396, ,197 9, ,9, , ,63 587,16 4,966 5,461,559 1,780, ,477 47,477 04,305 67,3 1,9 7,050 90,879,114 84, ,989 16,07 0,583 1, ,696 44,081 15,34 59, ,8 0 7, , ,000 $50,10,779 $19,09,789 $1,148,07 $,76,307 $1,09,544 $0 $1,447,903 $385,000 $86,977,530 Page of 4

14 A Function 1100 Instruction-Regular 100 Instruction-Special 1300 Instruction-Vocational 1900 Instruction-Other 100 Support Srv.-Pupils 00 Support Srv.-Instructional Staff 300 Support Srv.-Board of Ed. 400 Support Srv-.Adminn. 500 Fiscal Services 600 Support Srv.-Business 700 Operation and Mnt. 800 Transportation 900 Support Srv.-Central 3100 Food Srv.Operations 300 Community Services 4100 Academic Oriented Activities 4300 Occupation Oriented Activities 4500 Sport Oriented Activities 4600 School/Public Co-Curric. 500 Site Improvement Services 5600 Building Improvement Svcs Debt Service-HB64+Field&Track 700 Transfers Grand Total B Shaker Heights City School District General Fund Annual Appropriations-FYE 013 FCTN Summary-F01 Actual & F013 Budget Rev xlsx/Sheet1 9/7/01 Y Z AA AB AC AD AE AF AG AH AI FYE 013 BUDGETED EXPENDITURES Salaries & Fringe Purchased Textbooks & Capital Capital Other Transfers & Wages Benefits Services Mat.&Supplies Outlay-new Outlay-repl. Objects Advances 100's 00's 400's 500's 600's 700's 800's 900's Total 5,300,183 8,114, ,345 93,15 14,849 11,411 34,966,473 5,150,51 1,836,819 4,811,018 8,493 17, ,898, , , ,884,603 1,53, ,965 43,64 1,710 (5) 5,795,383 3,309,533 1,644, ,360 85,53 649,550 58,897 6,615,670, ,465 18,714 3,879,169 1,756,539 71, ,96 4,36 11,156 6,084, ,705 40,63 59,510 14,143 1,874 1,343,346,411,01 45,830 17,138 40,39 36, ,178 1,014,83 5,303,07,509,93 3,7, ,39 44,18 9,89 1,757,617 1,973, ,933 1,480, ,333 10, ,45, , , ,168 5,47 5,733,593 1,811, , ,051 09,007 66,39 1,464 7, ,94,163 85,988 59,906 15,908 4, , ,879 45,098 15, , , ,405 94,84 94,84 400, ,000 $51,40,796 $18,717,400 $13,394,600 $,946,000 $1,081,000 $0 $1,835,84 $400,000 $89,777,60 Page 3 of 4

15 A Function 1100 Instruction-Regular 100 Instruction-Special 1300 Instruction-Vocational 1900 Instruction-Other 100 Support Srv.-Pupils 00 Support Srv.-Instructional Staff 300 Support Srv.-Board of Ed. 400 Support Srv-.Adminn. 500 Fiscal Services 600 Support Srv.-Business 700 Operation and Mnt. 800 Transportation 900 Support Srv.-Central 3100 Food Srv.Operations 300 Community Services 4100 Academic Oriented Activities 4300 Occupation Oriented Activities 4500 Sport Oriented Activities 4600 School/Public Co-Curric. 500 Site Improvement Services 5600 Building Improvement Svcs Debt Service-HB64+Field&Track 700 Transfers Grand Total B Shaker Heights City School District General Fund Annual Appropriations-FYE 013 FCTN Summary-F01 Actual & F013 Budget Rev xlsx/Sheet1 9/7/01 AJ AK AL AM AN AO AP AQ AR AS AT AU INCREASE/(DECREASE) EXPENDITURES FYE 013 vs FYE 01 Salaries & Fringe Purchased Textbooks & Capital Capital Other Transfers & % Inc/(Dec) Wages Benefits Services Mat.&Supplies Outlay-new Outlay-repl. Objects Advances Over 100's 00's 400's 500's 600's 700's 800's 900's Total Prior Yr. 93,173 (154,47) 30, ,594 6,865 0 (849) 0 335, % 74,118 (41,136) 18, ,99.17% 0 0 7, , % % 53,615 (17,804) 6, (195) 0 4, % 498,073 (6,83) 33,551 4,650 30, ,073 * 14.37% % 55,83 (,64) 15,900 1, , % 1,405 (1,41) 7, , , % 10,180 (1,701) 5, , , % 118,45 (43,158) 507,8 15,58 11, , ,17 5.0% 41,434 (758) 84,14 35, (31) 0 160, % 17,65 (1,164) 13, , % #DIV/0! % 4,70 (903) , % 49 (17) % 11,917 (119) 4, ,183.43% 1,017 (8) % #DIV/0! % , ,84 #DIV/0! ,000 15, % $1,19,017 ($31,389) $1,46,393 $19,693 $51,456 $0 $387,91 $15,000 $,800,090 3.% * = Due to grant usage in F1 returning to General Fund in F13. Page 4 of 4

16 Program Allocation of Budget INSTRUCTION, PUPIL & TEACHER SUPPORT 66.6% SCHOOL BUILDING ADMINISTRATION 6% CENTRAL SUPPORT SERVICES % GENERAL ADMINISTRATION 1% CO-CURRICULAR ACTIVITIES 1% COMMUNITY & OTHER 0.4% BUSINESS SERVICES (includes physical plant operations, transportation & treasury) 3% 09/06/1

17 OPERATIONAL UNIT BASIS 09/06/1

18 Shaker Heights City School District General Fund Annual Appropriations-FYE 013 OPU Summary-F01 Actual & F013 Budget Rev xlsx/OPU Summary-F11,F1&F13 9/7/ A B C D E F G H I J K L M N 1=School Bldgs FYE 011 ACTUAL EXPENDITURES-General Fund =OtherEducational Salaries & Fringe Purchased Textbooks & Capital Capital Other Transfers & 3=Districtwide Wages Benefits Services Mat.&Supplies Outlay-new Outlay-repl. Objects Advances Category OPU Description 100's 00's 400's 500's 600's 700's 800's 900's Total 3 0 DISTRICT ADMINISTRATIVE EXPENSES 1,599, ,1 (16,16) 4,00 1,08 1,117,09 405,000 3,798, WIRELESS PROJECT-GENERAL LUDLOW SCHOOL 0 15 AREA STUDIES-HIGH SCHOOL TECHNOLOGY IN EDUCATION 05,48 10, ,45 70,37 4,33 87,660 1,116, GROUNDS TRANSPORTATION-BUSES 1,989,94 646,946 1, , ,191, SERVICE CENTER/WAREHOUSE 1,996 15,867 17, VEHICLE SERVICES-NOT BUSES 67,85 73, , UTILITIES 8,508 8, BUILDING/GROUNDS 953,65 474,335 1,401, ,789 5,454 8,49 5,059 3,700, WOODBURY CAMP 1,467,11 3, SUMMER SCHOOL 7,993,965 10, FOURTH GRADE - SUMMER SCHOOL,34 584, RD GRADE - SUMMER SCHOOL 3, , CHALLENGE - MATH - SUMMER SCHOOL 1, , HIGH SCHOOL - PROF & MATH SUMMER 0,586 5,447 6, MIDDLE SCHOOL - SUMMER SCHOOL 5,71 1,915 7, SUMMER SCHOOL SUMMER SCHOL - SPECIAL EDUCATION 4,604 11,515 36, ADMINISTRATIVE BUILDING 18,136 94,947 46,855 13, , BOARD OF EDUCATION 1, ,368 17, TREASURER 556,473 76,4 14,995 10,949,304 94,70 1,155, SUPERINTENDENT 49, ,869 50,61 5,56 5,060 47, CURRICULUM 48,459 14,775 63, ELEMENTARY DISTRICT OPERATIONS 33,655 33, PERSONNEL-TEACHERS & CLERICAL 0,8 8, , , TESTING AND RESEARCH 115,109 6, ,041 13, TUITION 4,856,169 4,856, COMMUNICATION SERVICES - INTERNAL PUBLIC 143,954 70,55 18,676 5, , SPECIAL EDUCATION 11, ,75,59,591 47,349 5, ,641, ADMIN BLDG SERVICE-COPIERS 10,470 4,79 37,683 6,946 59, DATA PROCESSING 75,48 149,790 11,386 11, , ELEMENTARY EDUCATION 17, ,539 7,768 40,146 37, , REGISTRAR OFFICE 145,176 69,378 3,861, , SPECIAL ED TUTORS 850, ,63 1,17, PURCHASING 49,955 19, , BUSINESS/PERSONNEL-CUSTOD & BUS DRIVERS 58, , ,11 8,116 3,088 53,4 593, MINORITY ACHIEVEMENT PROGRAM- H.S. 1,643 8,374 1,008 1,577 3,60 51 TUTORING CENTER- H.S 31,504 66,674 98, DISTRICT PRINTING OFFICE 4, 4, 3 54 SCHOOL OPERATIONS 0,77 15, , LOCAL PROFESSIONAL DEVELOPMENT 3, , ASSISTANT TO THE SUPERINTENDENT 16,541 71,767 10,783 5, ,38 58 STAFF DEVELOPMENT 36,87 1,070 10,967,98 6, DISTRICT LIBRARY MEDIA OFFICE 71,89 11,103 18,109 15,060 1, , , MANDATED EMPLOYEE HEALTH SERVICES EMLOYEE HEALTH TESTING 5,01 5, STAFF WELLNESS PROGRAM 3,403 3,403 Page 1 of 8

19 Shaker Heights City School District General Fund Annual Appropriations-FYE 013 OPU Summary-F01 Actual & F013 Budget Rev xlsx/OPU Summary-F11,F1&F13 9/7/ A B C D E F G H I J K L M N 1=School Bldgs FYE 011 ACTUAL EXPENDITURES-General Fund =OtherEducational Salaries & Fringe Purchased Textbooks & Capital Capital Other Transfers & 3=Districtwide Wages Benefits Services Mat.&Supplies Outlay-new Outlay-repl. Objects Advances Category OPU Description 100's 00's 400's 500's 600's 700's 800's 900's Total 540 CURICULUM/SECONDARY EDUCATION 176,54 9,396 5,0,870 4, , SECURITY SERVICES 50, ,077 45,096 13,196 4,773 3, , SECONDARY DISTRICT OPERATIONS 0 18,341 18, DISTRICT MUSIC 16,975 1,37 44,1 8, FINANCIAL MANAGEMENT SYSTEMS 8,000 8, ARTIST IN RESIDENCE 17,61 17, HIGH SCHOOL COMMENCEMENT 6,349 4,4 30, BUDGET DISCRETIONARY RESERVE CHINESE LANGUAGE 1,15 0,978 4, ,761 34, INTERNATIONAL BACCALAUREATE 55,30 15,41 147,90 53,846 7,00 8,83 308, STRATEGIC PLANNING 3,10 1,98 33,01 38, STRAT.PLAN.APPREC.INQUIRY IMAGINE SHAKER H.S. TRACK & FIELD PROJECT FACILITIES ASSESSMENTS 0 Total All Other Operational Units 9,555,403 4,158,854 10,846,67 1,846, , ,399 1,383, ,000 8,705, Boulevard,46,39 881,35 109,074 38,50 1, , ,458, Fernway,88,845 81,441 73,458 34,371 3, ,1, Lomond 3,01,07 1,199,690 11,57 43,411, ,568, Mercer 3,14,145 1,170,887 99,480 37, ,450, Onaway,86,764 1,17,917 11,679 39, ,143, Middle School 7,56,715,75, ,535 19, , ,550, Woodbury 6,11,49,316, ,667 78, ,811, High School 14,93,904 5,41, ,51 44,50 19, , ,80,033 School Building Operational Units-regular 41,584,03 15,69,300,063, ,830 8,979 1,397 8, ,03,808 School Building Operational Units-Technology , ,350 School Building Operational Units-WIFI School Building Operational Units-Other Capital GRAND TOTAL SCHOOL BUILDING OPU'S 41,584,03 15,69,300,063, ,830 71,38 1,397 8, ,066,157 General Fund Grand Total-all Operational Units $51,139,605 $19,851,154 $1,910,558 $,491,5 $479,389 $10,796 $1,391,663 $405,000 $88,771,390 Page of 8

20 Shaker Heights City School District General Fund Annual Appropriations-FYE 013 OPU Summary-F01 Actual & F013 Budget Rev xlsx/OPU Summary-F11,F1&F13 9/7/ A B C 1=School Bldgs =OtherEducational 3=Districtwide Category OPU Description 3 0 DISTRICT ADMINISTRATIVE EXPENSES 3 6 WIRELESS PROJECT-GENERAL 3 40 LUDLOW SCHOOL 15 AREA STUDIES-HIGH SCHOOL 17 TECHNOLOGY IN EDUCATION GROUNDS TRANSPORTATION-BUSES SERVICE CENTER/WAREHOUSE VEHICLE SERVICES-NOT BUSES UTILITIES BUILDING/GROUNDS 180 WOODBURY CAMP 400 SUMMER SCHOOL 401 FOURTH GRADE - SUMMER SCHOOL 404 3RD GRADE - SUMMER SCHOOL 406 CHALLENGE - MATH - SUMMER SCHOOL 407 HIGH SCHOOL - PROF & MATH SUMMER 408 MIDDLE SCHOOL - SUMMER SCHOOL 410 SUMMER SCHOOL 411 SUMMER SCHOL - SPECIAL EDUCATION ADMINISTRATIVE BUILDING BOARD OF EDUCATION 3 50 TREASURER SUPERINTENDENT 504 CURRICULUM 505 ELEMENTARY DISTRICT OPERATIONS PERSONNEL-TEACHERS & CLERICAL 507 TESTING AND RESEARCH 508 TUITION COMMUNICATION SERVICES - INTERNAL PUBLIC 510 SPECIAL EDUCATION 3 51 ADMIN BLDG SERVICE-COPIERS DATA PROCESSING 514 ELEMENTARY EDUCATION REGISTRAR OFFICE 517 SPECIAL ED TUTORS PURCHASING BUSINESS/PERSONNEL-CUSTOD & BUS DRIVERS 50 MINORITY ACHIEVEMENT PROGRAM- H.S. 51 TUTORING CENTER- H.S 3 5 DISTRICT PRINTING OFFICE 3 54 SCHOOL OPERATIONS 55 LOCAL PROFESSIONAL DEVELOPMENT 3 57 ASSISTANT TO THE SUPERINTENDENT 58 STAFF DEVELOPMENT 530 DISTRICT LIBRARY MEDIA OFFICE MANDATED EMPLOYEE HEALTH SERVICES EMLOYEE HEALTH TESTING STAFF WELLNESS PROGRAM O P Q R S T U V W X Y FYE 01 ACTUAL EXPENDITURES-General Fund Salaries & Fringe Purchased Textbooks & Capital Capital Other Transfers & Wages Benefits Services Mat.&Supplies Outlay-new Outlay-repl. Objects Advances 100's 00's 400's 500's 600's 700's 800's 900's Total 1,597, ,331 58,341 1, ,195, ,000 3,817, , , , , ,675 1,141, ,100, ,845 1,140 38,74 9, ,316,17,51 33,705 35,956 36,990 6,607 99,597 6,900 6, ,57 406,647 1,567,19 854,471 76,617 4,938 3,956,059 5,550 1,85 1,846 9,47 7,610 3, ,577 1, ,901, ,63 1,76 585,311 1,81 5,896 7,716 8,69,784 11,413, ,30 54,501 0,561 75,06 53,330 10,610 3,736 1, ,350, ,54 18, ,495 4,19 4,70 13,643 1,785 89,814 1,111,631 50, ,583 0,949 4,71 5,77 393,019 51,99 16, ,909 74,90 74,90 03,899 78,378 15,636 1,031 1, , ,584 90,410,504 43, ,97 4,74,45 4,74,45 137,74 65, ,87 10, 5, ,743 17, ,80,09,506 69,950 18,48 15,450,90 14,573,557 8,559 1,08 57,897 78, ,564 11,878 11, ,54 195,394 87,490 5,66 5,737 4, ,13 186,009 81,09 44, , , ,081 1,36,460 49,955 17,51 13,809 1, ,490 54,511 11, ,001 10,145 17,103 56,619 64,880 1,708 1,381 1,987 1,610 8,685 77,05 70, ,918 6,517 6,517 3,96 18,981 11,655 1,570 35, ,530 71,891 6,460 6, ,894 7,439 13,998 5,550 1,007,750 50,744 0,116 88,179 33,80 13,989,556 1, , ,311 35,311 18,631 18,631 Page 3 of 8

21 Shaker Heights City School District General Fund Annual Appropriations-FYE 013 OPU Summary-F01 Actual & F013 Budget Rev xlsx/OPU Summary-F11,F1&F13 9/7/ A B C 1=School Bldgs =OtherEducational 3=Districtwide Category OPU Description 540 CURICULUM/SECONDARY EDUCATION SECURITY SERVICES 545 SECONDARY DISTRICT OPERATIONS 548 DISTRICT MUSIC FINANCIAL MANAGEMENT SYSTEMS 560 ARTIST IN RESIDENCE 563 HIGH SCHOOL COMMENCEMENT 564 BUDGET DISCRETIONARY RESERVE 566 CHINESE LANGUAGE 567 INTERNATIONAL BACCALAUREATE STRATEGIC PLANNING STRAT.PLAN.APPREC.INQUIRY IMAGINE SHAKER H.S. TRACK & FIELD PROJECT 3 59 FACILITIES ASSESSMENTS Total All Other Operational Units 1 10 Boulevard 1 0 Fernway 1 30 Lomond 1 60 Mercer 1 80 Onaway Middle School Woodbury 1 10 High School School Building Operational Units-regular School Building Operational Units-Technology School Building Operational Units-WIFI School Building Operational Units-Other Capital GRAND TOTAL SCHOOL BUILDING OPU'S General Fund Grand Total-all Operational Units O P Q R S T U V W X Y FYE 01 ACTUAL EXPENDITURES-General Fund Salaries & Fringe Purchased Textbooks & Capital Capital Other Transfers & Wages Benefits Services Mat.&Supplies Outlay-new Outlay-repl. Objects Advances 100's 00's 400's 500's 600's 700's 800's 900's Total 184,933 83, ,90 5, ,471 61,119 16,64 7,453 15,970 39, ,000 0,919 0,919 13,918 6,080 57,697 97,695 11,569 11,569 17,1 17,1, , , (90) ,148,989 6,805 5,50 75,38 3,486 8,885 6,633 (7,00) 46,18 47,368 5,50 1,699 3, , ,88 6,88 9,805,184 3,894,667 10,569,767,086, , ,44,17 385,000 8,73, ,318,168 84,077 73,51 38,996 1, ,74,904,36, ,54 55,163 39,396, ,176,907,955,194 1,118,86 79,716 51, ,05,079,936,458 1,117,13 91,08 35, ,180,715,839,56 1,070,870 76,836 9, ,018,08 6,895,387,68,785 6, ,315 1,17 0 1,890 9,933,7 6,19,433,76,444 70,718 53,808 6, ,799,775 14,031,564 5,37, ,34 47,559 3, ,947 0,19,366 40,405,381 15,135,013 1,577, ,447 44, , ,808, , , , , ,405,596 15,135,1 1,578, , , , ,45,458 $50,10,779 $19,09,789 $1,148,07 $,76,307 $1,09,544 $0 $1,447,903 $385,000 $86,977,530 Page 4 of 8

22 Shaker Heights City School District General Fund Annual Appropriations-FYE 013 OPU Summary-F01 Actual & F013 Budget Rev xlsx/OPU Summary-F11,F1&F13 9/7/ A B C 1=School Bldgs =OtherEducational 3=Districtwide Category OPU Description 3 0 DISTRICT ADMINISTRATIVE EXPENSES 3 6 WIRELESS PROJECT-GENERAL 3 40 LUDLOW SCHOOL 15 AREA STUDIES-HIGH SCHOOL 17 TECHNOLOGY IN EDUCATION GROUNDS TRANSPORTATION-BUSES SERVICE CENTER/WAREHOUSE VEHICLE SERVICES-NOT BUSES UTILITIES BUILDING/GROUNDS 180 WOODBURY CAMP 400 SUMMER SCHOOL 401 FOURTH GRADE - SUMMER SCHOOL 404 3RD GRADE - SUMMER SCHOOL 406 CHALLENGE - MATH - SUMMER SCHOOL 407 HIGH SCHOOL - PROF & MATH SUMMER 408 MIDDLE SCHOOL - SUMMER SCHOOL 410 SUMMER SCHOOL 411 SUMMER SCHOL - SPECIAL EDUCATION ADMINISTRATIVE BUILDING BOARD OF EDUCATION 3 50 TREASURER SUPERINTENDENT 504 CURRICULUM 505 ELEMENTARY DISTRICT OPERATIONS PERSONNEL-TEACHERS & CLERICAL 507 TESTING AND RESEARCH 508 TUITION COMMUNICATION SERVICES - INTERNAL PUBLIC 510 SPECIAL EDUCATION 3 51 ADMIN BLDG SERVICE-COPIERS DATA PROCESSING 514 ELEMENTARY EDUCATION REGISTRAR OFFICE 517 SPECIAL ED TUTORS PURCHASING BUSINESS/PERSONNEL-CUSTOD & BUS DRIVERS 50 MINORITY ACHIEVEMENT PROGRAM- H.S. 51 TUTORING CENTER- H.S 3 5 DISTRICT PRINTING OFFICE 3 54 SCHOOL OPERATIONS 55 LOCAL PROFESSIONAL DEVELOPMENT 3 57 ASSISTANT TO THE SUPERINTENDENT 58 STAFF DEVELOPMENT 530 DISTRICT LIBRARY MEDIA OFFICE MANDATED EMPLOYEE HEALTH SERVICES EMLOYEE HEALTH TESTING STAFF WELLNESS PROGRAM Z AA AB AC AD AE AF AG AH AI AJ FYE 013 BUDGETED EXPENDITURES-General Fund Salaries & Fringe Purchased Textbooks & Capital Capital Other Transfers & Wages Benefits Services Mat.&Supplies Outlay-new Outlay-repl. Objects Advances 100's 00's 400's 500's 600's 700's 800's 900's Total 1,616, , ,9 1, ,569, ,000 4,513, , ,99 453, ,07 119,349 1,038, ,144, ,338 37,44 417,869 10, ,40,066 0,9 34,058 36,350 51,819 69, ,887 7,478 7, ,70 401,093 1,948,060 86,909 90,41 5,00 4,373,05 5,630 1, ,865 9,334 7,71 3, , , ,95 1, ,35,139 5,86 0 7,965 8,755, ,49, ,76 35,815 0,167 55,98 58,47 101,878 37,681 1, ,614, ,465 18, ,903 40,767 3,106 13,787 1,874 93,346 1,133,783 54, ,166 1,745 4,91 0 5, ,336 5,68 16, , , ,643 08,499 78,500 3,686 1,04 0 1, , ,737 89,840,543 43, ,050 4,978, ,978, ,891 65, ,08 10,349 5, ,85 0, ,568,097,3 70,688 19,347 (6),51,709 14,786,583 30,70 1,337 60,408 83,65 136, ,564 11, , ,47 86,890 5,78 6,034 4, ,14 188,705 80,1 451, , ,05 379, ,39,697 51,104 17,390 13,947 1, ,685 60,365 10, ,793 10,50 17,957 66,66 663,159 1,74 1,608 1,991 1,780 9,11 81,4 70, ,356 6,656 6, ,365 18,86 11,539 1, , ,873 71,760 6,57 6, ,95 7,836 13,988 5,61 1,017,786 51,48 05,047 86,9 34,50 14,304,684 1, , ,664 35, ,817 18,817 Page 5 of 8

23 Shaker Heights City School District General Fund Annual Appropriations-FYE 013 OPU Summary-F01 Actual & F013 Budget Rev xlsx/OPU Summary-F11,F1&F13 9/7/ A B C 1=School Bldgs =OtherEducational 3=Districtwide Category OPU Description 540 CURICULUM/SECONDARY EDUCATION SECURITY SERVICES 545 SECONDARY DISTRICT OPERATIONS 548 DISTRICT MUSIC FINANCIAL MANAGEMENT SYSTEMS 560 ARTIST IN RESIDENCE 563 HIGH SCHOOL COMMENCEMENT 564 BUDGET DISCRETIONARY RESERVE 566 CHINESE LANGUAGE 567 INTERNATIONAL BACCALAUREATE STRATEGIC PLANNING STRAT.PLAN.APPREC.INQUIRY IMAGINE SHAKER H.S. TRACK & FIELD PROJECT 3 59 FACILITIES ASSESSMENTS Total All Other Operational Units 1 10 Boulevard 1 0 Fernway 1 30 Lomond 1 60 Mercer 1 80 Onaway Middle School Woodbury 1 10 High School School Building Operational Units-regular School Building Operational Units-Technology School Building Operational Units-WIFI School Building Operational Units-Other Capital GRAND TOTAL SCHOOL BUILDING OPU'S General Fund Grand Total-all Operational Units Z AA AB AC AD AE AF AG AH AI AJ FYE 013 BUDGETED EXPENDITURES-General Fund Salaries & Fringe Purchased Textbooks & Capital Capital Other Transfers & Wages Benefits Services Mat.&Supplies Outlay-new Outlay-repl. Objects Advances 100's 00's 400's 500's 600's 700's 800's 900's Total 187,614 8, ,9 5, ,9 67,14 15,66 38,681 16,138 41, , , ,670 19,195 6,353 60, , , ,684 17,393 17,393, , , (91) 68 17,598 3,98 0 6,480 7,967 76,474 3,0 8,701 31,189 (7,559) 46,78 5,789 5,647 1,717 3, , ,896 6,896 9,958,461 3,87,33 11,536,019,94, , ,830, ,000 30,467, ,405,139 87,10 90,96 39,541 1, 0 1, ,364,456,99,859 87,78 66,47 39,969, ,35,848 3,076,161 1,096,488 98,105 51, ,33,368 3,069,68 1,095, ,15 35, ,310,841,994,639 1,049, ,19 30, ,175,869 7,051,506,577,57 37,34 146,716 1, , ,106,134 6,301,794,35,54 31,555 54,530 6, ,911,10 14,45,748 5,135, ,138 5,674 33, , ,4,837 41,444,115 14,844,96 1,858,07 651,343 46, , ,850, , , , , ,444,335 14,845,068 1,858, , , , ,309,660 $51,40,796 $18,717,400 $13,394,600 $,946,000 $1,081,000 $0 $1,835,84 $400,000 $89,777,60 Page 6 of 8

24 Shaker Heights City School District General Fund Annual Appropriations-FYE 013 OPU Summary-F01 Actual & F013 Budget Rev xlsx/OPU Summary-F11,F1&F13 9/7/ A B C 1=School Bldgs =OtherEducational 3=Districtwide Category OPU Description 3 0 DISTRICT ADMINISTRATIVE EXPENSES 3 6 WIRELESS PROJECT-GENERAL 3 40 LUDLOW SCHOOL 15 AREA STUDIES-HIGH SCHOOL 17 TECHNOLOGY IN EDUCATION GROUNDS TRANSPORTATION-BUSES SERVICE CENTER/WAREHOUSE VEHICLE SERVICES-NOT BUSES UTILITIES BUILDING/GROUNDS 180 WOODBURY CAMP 400 SUMMER SCHOOL 401 FOURTH GRADE - SUMMER SCHOOL 404 3RD GRADE - SUMMER SCHOOL 406 CHALLENGE - MATH - SUMMER SCHOOL 407 HIGH SCHOOL - PROF & MATH SUMMER 408 MIDDLE SCHOOL - SUMMER SCHOOL 410 SUMMER SCHOOL 411 SUMMER SCHOL - SPECIAL EDUCATION ADMINISTRATIVE BUILDING BOARD OF EDUCATION 3 50 TREASURER SUPERINTENDENT 504 CURRICULUM 505 ELEMENTARY DISTRICT OPERATIONS PERSONNEL-TEACHERS & CLERICAL 507 TESTING AND RESEARCH 508 TUITION COMMUNICATION SERVICES - INTERNAL PUBLIC 510 SPECIAL EDUCATION 3 51 ADMIN BLDG SERVICE-COPIERS DATA PROCESSING 514 ELEMENTARY EDUCATION REGISTRAR OFFICE 517 SPECIAL ED TUTORS PURCHASING BUSINESS/PERSONNEL-CUSTOD & BUS DRIVERS 50 MINORITY ACHIEVEMENT PROGRAM- H.S. 51 TUTORING CENTER- H.S 3 5 DISTRICT PRINTING OFFICE 3 54 SCHOOL OPERATIONS 55 LOCAL PROFESSIONAL DEVELOPMENT 3 57 ASSISTANT TO THE SUPERINTENDENT 58 STAFF DEVELOPMENT 530 DISTRICT LIBRARY MEDIA OFFICE MANDATED EMPLOYEE HEALTH SERVICES EMLOYEE HEALTH TESTING STAFF WELLNESS PROGRAM AK AL AM AN AO AP AQ AR AS AT AU AV INCREASE/(DECREASE) EXPENDITURES FYE 013 vs FYE 01 Salaries & Fringe Purchased Textbooks & Capital Capital Other Transfers & % Inc/(Dec) Wages Benefits Services Mat.&Supplies Outlay-new Outlay-repl. Objects Advances Over 100's 00's 400's 500's 600's 700's 800's 900's Total Prior Yr. 18,69 8,387 78, ,456 15, , % % #DIV/0! #DIV/0! 3,003 (775) (11,080) 1,56 5, (10,653) -8.99% % 43,878 (507) 5,84 35, (31) 0 103, % % ,89 6, , % % 19,463 (5,554) 380,931 8,438 13, , % 80 (13) % 111 (91) % (1,356) (1) (1,369) -7.01% 38 (6) % 5 (11) % 318 (70) % 16 (47) % % (18,686) (394) (19,080) -5.4% 4,917 (73) 4, ,64.31% % 1,408 (1,45) 7, ,533 0, % 3,657 (417) , % 753 (86) % , , % 4, , ,80.56% 4,153 (570) , % , , % 3,167 (19), , % 3,177 (1,71) 67, (131) 0 70,807.89% 13 6, , % 5,066 (883), , %,853 (600) , %,696 (988) , % 13,673 (10,436) ,37 0.4% 1,149 (1) , % 5,854 (1,335), , , % % 4,019 (58) , % % 0 69 (119) (116) (88) -0.5% %,343 (131) , % 397 (10) %,931 (1,57) , % #DIV/0! % % Page 7 of 8

25 Shaker Heights City School District General Fund Annual Appropriations-FYE 013 OPU Summary-F01 Actual & F013 Budget Rev xlsx/OPU Summary-F11,F1&F13 9/7/ A B C 1=School Bldgs =OtherEducational 3=Districtwide Category OPU Description 540 CURICULUM/SECONDARY EDUCATION SECURITY SERVICES 545 SECONDARY DISTRICT OPERATIONS 548 DISTRICT MUSIC FINANCIAL MANAGEMENT SYSTEMS 560 ARTIST IN RESIDENCE 563 HIGH SCHOOL COMMENCEMENT 564 BUDGET DISCRETIONARY RESERVE 566 CHINESE LANGUAGE 567 INTERNATIONAL BACCALAUREATE STRATEGIC PLANNING STRAT.PLAN.APPREC.INQUIRY IMAGINE SHAKER H.S. TRACK & FIELD PROJECT 3 59 FACILITIES ASSESSMENTS Total All Other Operational Units 1 10 Boulevard 1 0 Fernway 1 30 Lomond 1 60 Mercer 1 80 Onaway Middle School Woodbury 1 10 High School School Building Operational Units-regular School Building Operational Units-Technology School Building Operational Units-WIFI School Building Operational Units-Other Capital GRAND TOTAL SCHOOL BUILDING OPU'S General Fund Grand Total-all Operational Units AK AL AM AN AO AP AQ AR AS AT AU AV INCREASE/(DECREASE) EXPENDITURES FYE 013 vs FYE 01 Salaries & Fringe Purchased Textbooks & Capital Capital Other Transfers & % Inc/(Dec) Wages Benefits Services Mat.&Supplies Outlay-new Outlay-repl. Objects Advances Over 100's 00's 400's 500's 600's 700's 800's 900's Total Prior Yr.,681 (548) , % 6,005 (1,016) 11, , , % , , % 0 0 5,77 73, , % % % 36 (0) % #DIV/0! (1) 14, (35) 0, % 1,09 (84) (184) 4,556 (359) ,41.19% % #DIV/0! #DIV/0! % #DIV/0! 153,77 (,335) 966,5 07,796 7, ,451 15,000 1,735, % 86,971 (14,957) 16, ,551.73% 63,45 (16,46) 11, , % 10,968 (1,798) 18, ,90.81% 13,810 (1,74) 18, , % 155,077 (1,093) 3, , % 156,119 (51,13) 64,465 3, , % 109,361 (40,90) 41, ,38 1.7% 14,185 (10,568) 85,904 5,115 1,604 0 (769) 0 03, % 1,038,734 (90,051) 80,086 11,896,0 0 (530) 0 1,04, % 5 (4) 0 0, , % , , % % 1,038,739 (90,054) 80,141 11,896 4,010 0 (530) 0 1,064,0 1.83% $1,19,017 ($31,389) $1,46,393 $19,693 $51,456 $0 $387,91 $15,000 $,800,090 3.% Page 8 of 8

26 09/06/1 OBJECT BASIS

27 Shaker Heights City School District General Fund Annual Appropriations-FYE 013 ObjectDetail-F01 Actual & F013 Budget-100's Rev xlsx/Object Detail-F1&F13 09/08/ A B C D E F G H I J K L F011 Actual F01 Actual F013 Budget $ Inc/(Dec) % Inc/(Dec) Salaries & Salaries & Salaries & Salaries & Salaries & Object Wages Wages Wages Wages Wages # Name Description 100's 100's 100's 100's 100's 111 Regular-Cert. Part of regular position salary 3,06,900 31,641,305 3,03, ,853 1.% 11 Temporary-Cert. Substitute teachers 1,43,390 1,375,067 1,394,10 19, % 113 Supplemental-Cert. Extra duty contract amounts 780, , ,80 14, % 11 Sick Leave-Cert. Part of regular position salary 1,358,191 1,578,790 1,601,860 3, % 1 Personal Leave-Cert. Part of regular position salary 313,37 306, ,149 4, % 13 Vacation Leave-Cert. Part of regular position salary 147, , ,005, % 15 Prof. Leave-Cert. Part of regular position salary 80,17 801, ,451 11, % 17 Jury Duty-Cert. Part of regular position salary 11,999 13,949 14, % 19 Other Leave-Cert. Part of regular position salary #DIV/0! 131 Calamity Leave-Cert. Part of regular position salary 346, #DIV/0! 13 TerminationBen.-Cert. Retirement payouts per contracts 395, ,07 64,180 8, % #DIV/0! Total Certif. 37,46,984 37,95,54 37,771, , % 141 Regular-Class. Part of regular position salary 9,17,189 8,551,435 9,179,666 68,31 * 7.3% 14 Temporary-Class. Substitute employees 817, , ,743 16, % 143 Supplemental-Class. Extra duty contract amounts 337, ,365 36,410 8,045.3% 144 Overtime-Class. Custodial, Grounds, Transpo, Cleric 1,75,807 1,31,949 1,58,518 6,569.% 151 Sick Leave-Class. Part of regular position salary 41,035 45, ,475 8,7.0% 15 Personal Leave-Class.Part of regular position salary 76,570 75,539 76,968 1,49 1.9% 153 Vacation Leave-Class. Part of regular position salary 471,04 498,40 508,845 10,605.1% 154 Holiday Leave-Class. Part of regular position salary 93, , ,570 6,503.1% 155 Prof. Leave-Class. Part of regular position salary 4,00 39,341 40, % 157 Jury Duty-Class. Part of regular position salary 4,807 4,739 4, % 161 Calamity Payments Extra pay for work during calamity d 87,003 1,808 1, % 16 TerminationBen.-ClassRetirement payouts per contracts 69,88 14,196 14, % 169 L00 Incentive Pay Local 00 attendance incentive pmt 34,55 30,65 31, % Total Class. 13,093,881 1,406,980 13,115, , % * = Significant portion attributable to grant usage in F1 returning to General Fund in F Student Workers Student workers 6,03 8,65 8, % 179 Other Employees Lunch Aides 576, , ,85 7,46 1.5% Other 0 #DIV/0! Total Other 58, ,58 515,69 7, % Grand Total-Salaries & Wages 51,139,605 50,10,780 51,40,796 1,19,016.4% Page 1 of 1

28 millions of $'s Expenses-Salaries & Wages F005 F006 F007 F008 F009 F010 F011 F01 F013 Salaries & Wages 09/06/1

29 Shaker Heights City School District General Fund Annual Appropriations-FYE 01 ObjectDetail-F01 Actual & F013 Budget-00's Rev xlsx/Object Detail-F11&F A B C D E F G H I J K F011 Actual F01 Actual F013 Budget $ Inc/(Dec) % Inc/(Dec) Fringe Fringe Fringe Fringe Fringe Object Benefits Benefits Benefits Benefits Benefits # Name Description 00's 00's 00's 00's 00's 11 Retirement-Cert. State mandated-14% of salaries 5,377,988 5,13,07 5,31, ,673.1% 1 RetirementP/Up-Cert. State mandated-14% of salaries 74,41 301, ,300 6,59.1% RetirementP/Up-Class. State mandated-14-16% of salaries 41,600 38,31 45,355 7,14 3.0% 1 Retirement-Class. State mandated-14-16% of salaries,687,08,159,097,3,645 64, % Total Retirement 8,581,08 7,911,396 8,098, ,604.4% 41 Health Insurance-Cert. Benefits & EE contrib. fixed by labor contracts 4,91,894 4,748,430 4,51,818 (35,61) -5.0% 43 Dental-Cert. Benefits & EE contrib. fixed by labor contracts 439, ,464 34,535 (17,99) -5.0% 49 Presc.Drug-Cert. Benefits & EE contrib. fixed by labor contracts 1,171,716 1,168,087 1,110,037 (58,050) -5.0% 53 Dental-Class. Benefits & EE contrib. fixed by labor contracts 34,376 09, ,151 (10,4) -5.0% 59 Presc.Drug-Class. Benefits & EE contrib. fixed by labor contracts 588,69 601, ,536 (9,88) -5.0% 51 Health Insurance-Class. Benefits & EE contrib. fixed by labor contracts,437,434,38,37,63,93 (118,404) -5.0% Total Health Insurance 9,793,453 9,470,99 9,000,000 (470,99) -5.0% 4 Life Insurance-Cert. $50,000 coverage for certificated employees 33,499 37,654 38, % 5 Life Insurance-Class. $40,000 coverage for most classified employees 14,994 16,706 16, % Total Life Ins. 48,493 54,360 54, % 13 Medicare Tax-Cert. Fed.mandated-1.45% of EE's salaries hired since ,971 46,597 47,508 9,911.1% 3 Medicare Tax-Class. Fed.mandated-1.45% of EE's salaries hired since ,41 174, ,49 3,739.1% Total Med Tax 630, , ,000 13,650.1% 81 Unemployment-Cert. State mandated-for unemployment insurance-actual #DIV/0! 8 Unemployment-Class. State mandated-for unemployment insurance-actual 139,9 160,95 163,500 3,05.0% Total Unempl. 139,9 160,95 163,500 3,05.0% 61 Workers Comp-Cert. State mandated-for accidents at work (% of wages) 88, , ,40 (38,714) -9.% 6 Workers Comp-Class. State mandated-for accidents at work (% of wages) 136, ,119 11,760 (1,359) -9.% Total WorkComp. 44, , ,000 (51,073) -9.% 30 Other Miscellaneous-tuition reimb, uniforms, etc. 34,387 4,015 47,000 4,985.1% Grand Total-Fringe Benefits 19,851,154 19,09,788 18,717,400 (31,388) -1.6% Page 1 of 1

30 millions of $'s Expenses-Fringe Benefits F005 F006 F007 F008 F009 F010 F011 F01 F013 Projected Health Ins. Retirement Workers Comp Medicare All Other 09/06/1

31 Shaker Heights City School District General Fund Annual Appropriations-FYE 013 ObjectDetail-F01 Actual & F013 Budget-400's Rev xlsx/Object Detail-F11&F A B C D E F G H I J K F011 Actual F01 Actual F013 Budget $ Inc/(Dec) % Inc/(Dec) Purchased Purchased Purchased Purchased Purchased Object Services Services Services Services Services # Name Description 400's 400's 400's 400's 400's 411 Instruction Svcs. Primarily personal services for labelled area 19,748 17,089 17, % 41 Instruction Improv. Primarily personal services for labelled area 109,973 14,30 143,75 1,43 1.0% 413 Health Svcs. Primarily personal services for labelled area 6,451 66,51 67, % 415 Management Svcs. Primarily personal services for labelled area 15,000 5,000 5, % 416 Data Proc. Svcs. Primarily personal services for labelled area 136, ,11 141,613 1,40 1.0% 418 Legal Svcs. Legal & Real Estate Tax Valuation services 530,41 396, ,000 19, % 419 Other Prof/TechSvc Primarily OT & PT, and other personal services 1,684,607 1,793,911 1,811,975 18, % Total 410's,5,03,581,641,63,000 41, % 4 GarbageRemvl/Clng Refuse collection 47,574 47,874 48, % 43 Repairs/Maint. Building repairs & Maintenance throughout District 1,58,373 1,063,00 1,500, , % 44 Property Insurance Property & Casualty insurance 139, , ,000 9, % 45 Rentals Primarily copier rentals 4,34 49,354 50, % 46 Lease Purchase Primarily equipment rentals 0,711 3,614 50,000 17, % Total 40's 1,778,8 1,548,365,034, , % 431 Mileage-Cert. Primarily Certificated professional development costs 13,790 10,440 10, % 43 Travel-Cert. Primarily Certificated professional development costs 14, ,816 19,485 3, % 433 Mileage-Class. Primarily Classified expense reimbursements 4,795 4,480 4, % 434 Travel-Class. Primarily Classified expense reimbursements 13,880 11,113 11, % 439 Other Mileage/Mtg Mileage reimbursements for travel between buildings 10,017 1,943 1, % Total 430's 56,485 16,79 1,000 4,08 1.9% 441 Telephone Svce. Telecommunications throughout the District 75, , ,600 (166,384) -33.1% 44 Telephone-ERateCr. E-rate credit offsets against communications expense (131,548) (93,78) (81,000) 1, % 443 Postage Postage throughout the District 78,361 83,105 85,554,449.9% 444 PostageMach.Rent Postage equipment rental 15,469 15,066 15, % 445 Mail/MessengerServ. Delivery service 91 1,880 1, % 446 Advertising 11,034,676 3, % 449 Other Comm.Serv #DIV/0! Total 440's 48, ,99 360,600 (150,39) -9.4% 451 Electricity District utilities 796, ,951 77,000 4,049 3.% 45 Water & Sewer District utilities 188,103 15, ,000 4, % 453 Gas District utilities 679,695 53,64 450, , % Total 450's 1,664,54 1,154,061 1,417,000 6,939.8% 460 Printing Various District materials printing costs 19, , ,000,449.1% Total 460's 19, , ,000,449.1% 470 Tuition Out-of-District tuition charges to other entities 4,839,105 4,77,050 4,963,000 35, % Total 470's 4,839,105 4,77,050 4,963,000 35, % 483 PupilTransportation Contracted pupil transportation-primarily spec.ed. 1,408,931 1,94,704 1,359,000 64,96 5.0% Total 480's 1,408,931 1,94,704 1,359,000 64,96 5.0% 499 Other Purch.Serv. Replacement for lost grants & increased technology costs ,000 99, % Total 490's ,000 99, % Grand Total-Purchased Services 1,910,557 1,148,09 13,394,600 1,46, % Page 1 of 1