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1 BoardDocs Pro Page 1 of 2 12/16/2015 Agenda Item Details Meeting Dec 14, Regular Meeting Category Subject Access Type Fiscal Impact 7. Consent Agenda 7.6 Budget Amendment #2 - Fiscal Year , presented by Rita R. Scallan, Chief Financial Officer, and recommended by the Superintendent for approval. Public Action (Consent) Yes Dollar Amount -281, Budgeted Budget Source Recommended Action Yes Various - See Attached Budget Amendment Motion to approve Budget Amendment #2 - Fiscal Year Public Content On September 14, 2015, the School Board adopted the budget for fiscal year As the fiscal year progresses, we ask the School Board to amend the budget to more accurately reflect estimated revenues and appropriations. The amendments are results of various factors including: increases or decreases in estimated revenues to more accurately reflect revenues, and increases or decreases in appropriations to more accurately reflect estimated expenditures and/or better utilize funds for schools, departments, and projects. These amendments facilitate district operations to occur in a positive manner. These amendments properly reflect the estimated revenue and appropriations. The amendments show the estimated revenue and appropriations for each fund and provide a description of the amendments. Required by S.B.E. rule 6A New Revenue Appropriated/(Adjusted) During the Month of October 2015: General Fund 520, Debt Service Funds 70, Capital Projects Funds 8, Other Special Revenue Funds - Federal (882,470.12) Other Special Revenue Funds - Food Service Total - All Funds (281,486.04)!BA 02 - Oct 2015.pdf (870 KB) Administrative Content

2 BoardDocs Pro Page 2 of 2 12/16/2015 Our adopted rules of Parliamentary Procedure, Robert's Rules, provide for a consent agenda listing several items for approval of the Board by a single motion. Documentation concerning these items have been provided to all Board members and the public in advance to assure an extensive and thorough review. Items may be removed from the consent agenda at the request of any board member. Motion & Voting Motion to approve the Consent Agenda as amended and all of the Consent Agenda items as recommended by the Superintendent. Motion by Rodney Walker, second by Lamar White. Final Resolution: Motion Carries Yes: Cathy Thigpen, Melissa Thrush, Rodney Walker, Lamar White

3 School District of Okaloosa County BUDGET AMENDMENT #2

4 SCHOOL BOARD OF OKALOOSA COUNTY DECEMBER 14, 2015 RESOLUTION TO AMEND DISTRICT SCHOOL BUDGET PAGE 1 OF 3 FISCAL YEAR RESOLUTION NUMBER: 2 FUND NAME: GENERAL FUND FUND NUMBER: 1010 ESTIMATED REVENUE ORIGINAL BUDGET AS OF BUDGET AS OF REVENUE OBJECT NUMBER & NAME BUDGET 9/30/2015 INCREASE DECREASE 10/31/ PL 81874, FEDERAL IMPACT, CURRENT OPERATIONS 2,635, ,635, ,635, PL FEDERAL IMPACT, HANDICAP 100, , , ROTC 300, , , DOD SECTION 386 PL , , , DOD SECTION 363 PL , , MISCELLANEOUS FEDERAL DIRECT MEDICAID REIMBURSEMENT 500, , , FEMA CLAIMS 75, , , MISCELLANEOUS FEDERAL THROUGH STATE 3301 CLASS SIZE REDUCTION 32,846, ,846, ,846, WORKFORCE ED. CAREER PROGRAM EXPANSION 3310 FLORIDA EDUCATION FINANCE PROGRAM 58,239, ,239, ,239, SAFE SCHOOLS 609, , , SUPPLEMENTAL ACADEMIC INSTRUCTION 8,520, ,520, ,520, ESE GUARANTEE 10,942, ,942, ,942, READING INSTRUCTION 1,422, ,422, ,422, WORKFORCE DEVELOPMENT 2,205, ,205, ,205, SPECIAL TEACHER COMPENSATION 3317 WORKFORCE EDUCATION PERFORMANCE INCENTIVE 3318 DJJ SUPPLEMENTAL ALLOCATION 226, , , VIRTUAL EDUCATION CONTRIBUTION 41, , , TEACHER SALARY INCREASE ALLOCATION 3323 CO & DS WITHHELD FOR ADMINISTRATIVE EXPENSE 17, , , DIGITAL CLASSROOMS 707, , , TEACHER CLASSROOM SUPPLY ASSISTANCE 496, , , INSTRUCTIONAL MATERIALS 2,430, ,430, ,430, STATE LICENSE TAX 40, , , DISCRETIONARY LOTTERY 107, , , INTANGIBLE PROPERTY TAX 5, , TRANSPORTATION 6,134, ,134, ,134, FEDERALLY CONNECTED STUDENT SUPPLEMENT 2,405, ,405, ,405, SCHOOL RECOGNITION 2,052, ,052, ,052, VOLUNTARY PREKINDERGARTEN PROGRAM SUMMER 18, , , , VOLUNTARY PREKINDERGARTEN PROGRAM 416, , , FUEL TAX REFUND 3395 FEMA STATE CLAIMS MATCH 12, , , OTHER MISCELLANEOUS STATE REVENUE 10, , , PRINT SHOP POSTAGE 23, , , PRINT SHOP PRINTING 245, , , EDUCATIONAL BROADBAND LEASE 14, , , DISTRICT SCHOOL TAXES 89,523, ,523, ,523, SALES TAX REVENUE 3421 TAX REDEMPTIONS 150, , , RENT/USE OF FACILITY 4, , , , COURSE FEES CHOICE HS & TECH. CNTR. 310, , , SUPPLY FEES CHOICE HS & TECH. CNTR. 10, , , TECHNOLOGY FEES CHOICE HS & TECH. CNTR INTEREST ON INVESTMENTS 240, , , COMMUNITY EDUCATION ENRICHMENT PROGRAM 3445 TESTS & BOOKS CHOICE HS & TECH. CNTR DONATIONS 9, , , STUDENT/PARENT IPAD/LAPTOP INSURANCE 3462 PURCHASED CUSTODIAL SERVICE BOB SIKES CHILD CARE 188, , , WALKER CHILD CARE 105, , , PURCHASED POSITIONS OTHER 96, , , , PURCHASED OTHER POSITIONS EXTERNAL 91, , , PURCHASED SCHOOLS OTHER 28, , , , RIVERSIDE CHILD CARE 157, , , ANTIOCH CHILD CARE 184, , , NORTHWOOD CHILD CARE 136, , , VOCATIONAL EQUIPMENT CHOICE HS & TECH. CNTR. 8, , , PROF. DEVELOP. CERTIFICATION PROGRAM FEES 14, , BLUEWATER CHILD CARE 320, , , EDGE CHILD CARE 158, , , PLEW CHILD CARE 229, , , WRIGHT CHILD CARE 88, , ,

5 SCHOOL BOARD OF OKALOOSA COUNTY DECEMBER 14, 2015 RESOLUTION TO AMEND DISTRICT SCHOOL BUDGET PAGE 2 OF 3 FISCAL YEAR RESOLUTION NUMBER: 2 FUND NAME: GENERAL FUND FUND NUMBER: 1010 ESTIMATED REVENUE ORIGINAL BUDGET AS OF BUDGET AS OF REVENUE OBJECT NUMBER & NAME BUDGET 9/30/2015 INCREASE DECREASE 10/31/ FINANCIAL AID FEES 2, , , , RESTITUTION PAYMENTS OTHER CERTIFICATE FEES SUBSTITUTES 10, , , FINGERPRINT PROGRAM 35, , , , CERTIFICATE FEES 34, , , MISCELLANEOUS REVENUE 2,093, ,133, , ,151, ERATE REFUNDS 93, , TRANSPORTATION SCHOOL ACTIVITIES 350, , , SALE OF JUNK 6, , , , FEDERAL INDIRECT COST REIMBURSEMENT 300, , , TRANSPORTATION REPAIRS DEPT./OTHER 1, , , , REFUND PRIOR YEAR EXPENDITURES , , SFS INDIRECT COST 200, , , TRANSFER FROM CAPITAL IMPROVEMENT FUNDS 12,005, ,595, ,595, PRIOR YEAR INSURANCE LOSS RECOVERY 10, , , , INSURANCE LOSS RECOVERY 3746 HEALTH REIMBURSEMENT ARRANGEMENT 2, , , , RESERVE FOR ENCUMBRANCE 1,710, ,710, ,710, RESERVE FOR INVENTORY 62, , , RESERVE CARRYOVER SCHOOL BUDGETS 1,420, ,420, ,420, RESERVE CATEGORICAL PROJECT CARRYOVER 8,203, ,203, ,203, RESERVE NONCATEGORICAL PROJECT CARRYOVER 19,400, ,400, ,400, RESERVE RETIREMENT 512, , , RESERVE CLAIMS LIABILITY 4,170, ,170, ,170, RESERVE FTE 1,482, ,482, ,482, RESERVE CONTINGENCY 2,567, ,567, ,567, FUND BALANCE UNDESIGNATED 11,798, ,798, ,798, TOTAL GENERAL FUND 292,886, ,950, , ,471,

6 SCHOOL BOARD OF OKALOOSA COUNTY DECEMBER 14, 2015 RESOLUTION TO AMEND DISTRICT SCHOOL BUDGET PAGE 3 OF 3 FISCAL YEAR RESOLUTION NUMBER: 2 FUND NAME: GENERAL FUND FUND NUMBER: 1010 APPROPRIATIONS ORIGINAL BUDGET AS OF BUDGET AS OF EXPENDITURE FUNCTION NUMBER & NAME BUDGET 9/30/2015 INCREASE DECREASE 10/31/ BASIC EDUCATION (K12) 145,045, ,065, ,943, ,122, CHARTER SCHOOL FEDERAL IMPACT 5102 NORTHWEST FLORIDA BALLET FACILITY 5103 BASIC INSTRUCTION 5200 EXCEPTIONAL CHILD 16,619, ,820, , ,020, VOCATIONAL AND TECHNICAL EDUCATION 5,034, ,164, , ,225, ADULT GENERAL EDUCATION 9, , , PREKINDERGARTEN 432, , , , OTHER INSTRUCTION 1,591, ,648, , ,657, PUPIL PERSONNEL SERVICES 1,571, ,567, , ,590, ATTENDANCE AND SOCIAL WORK 405, , , , GUIDANCE SERVICES 4,083, ,086, , ,089, HEALTH SERVICES 876, , , PSYCHOLOGICAL SERVICES 1,061, ,061, , ,063, TESTING 104, , , PARENTAL INVOLVEMENT INSTRUCTIONAL MEDIA SERVICE 1,476, ,478, , ,480, INSTR & CURR DEVELOPMENT SVC (SUPT) 5,827, ,828, , ,814, STAFF DEVELOPMENT CURRICULUM 6400 INSTR STAFF TRAINING SERVICES 1,369, ,537, , ,543, INSTRUCTIONAL RELATED TECHNOLOGY 501, , , , SCHOOL BOARD 1,741, ,466, ,465, GENERAL ADMINISTRATION (SUPT) 433, , , SCHOOL ADMIN PRINCIPAL'S OFFICE 18,765, ,807, , ,854, FACILITIES ACQUISITION & CONSTRUCTION 600, , , FISCAL SERVICES (FINANCE DEPT) 2,279, ,299, , ,306, FOOD SERVICE (SCHOOLS) 7610 FOOD SERVICE DEPARTMENT 7700 CENTRAL SERVICES 47, , , PLAN, RESEARCH, DEVELOP, & EVALUATE 7720 INFORMATION SERVICES 322, , , , STAFF SERVICES 3,567, ,975, ,617, ,592, INTERNAL SERVICE (PURCH/WAREHOUSE) 745, , , FURNITURE SHOP 3, , , PUPIL TRANSP SERVICES SCHOOL 868, , , , TRANSPORTATION NORTH 5,057, ,010, , ,014, TRANSPORTATION CENTRAL 2,663, ,668, , ,683, TRANSPORTATION SOUTH 4,141, ,132, , ,172, OPERATION OF PLANT 16,783, ,583, , ,653, MAINTENANCE ADMINISTRATION 4,456, ,428, , ,464, BUILDING AND GROUND MAINTENANCE 3,621, ,590, , ,596, ADMINISTRATIVE TECHNOLOGY SERVICES 3,392, ,392, , ,367, COMMUNITY SERVICE 2,219, ,237, , ,243, TRANSFER FUNDS 13, , , RESERVES 35,145, ,693, , ,998, TOTAL GENERAL FUND 292,886, ,950, ,200, ,679, ,471,

7 Part I General Operating Fund I. Revenue Amendments Between Revenue, Appropriations & Reserves 3349 Intangible Property Tax 5, Fund Balance Unappropriated 9890 Reserves 5, Explanation: To appropriate revenue received for Intangible Personal Property Tax based on actual collections.. Discretionary 5, Voluntary Prekindergarten Program Summer 2, Supplies 5500 Prekindergarten 2, Explanation: To appropriate revenue for Summer Voluntary Prekindergarten Program based on actual collections VPK Summer 2, Rent/Use Of Facility 2, Electricity 7900 Operation of Plant 1, Reserve Schools/Departments 9890 Reserves , Explanation: To appropriate revenue for facility use based on actual collections.. Discretionary School Utilities 1, Total 2, Technology Fees CHOICE HS & Technical Center Supplies 5900 Other Instruction Explanation: To appropriate revenue for technology fees at CHOICE HS & Technical Center based on actual collections Adult Technology Fees Donations Supplies 5100 Basic Education (K12) Explanation: To appropriate donations for Air Force Armament Museum STEMM initiative based on actual collections Air Force Armament Museum Donation Purchased Custodial Services Salary Other Compensation 7900 Operation of Plant Florida Retirement System 7900 Operation of Plant Social Security 7900 Operation of Plant Explanation: To appropriate revenue received from schools or outside organizations to fund custodial services based on actual collections Custodial Services Purchased Positions Other 79, Salary Other Compensation 5100 Basic Education (K12) 2, Salary Supplements 5100 Basic Education (K12) 2, Salary Instructional 5100 Basic Education (K12) 8, Salary Hourly Teachers 5100 Basic Education (K12) 53, Florida Retirement System 5100 Basic Education (K12) 4, Social Security 5100 Basic Education (K12) 4, Group Insurance Health 5100 Basic Education (K12) 3, Group Insurance Life 5100 Basic Education (K12) Group Insurance Dental 5100 Basic Education (K12) Other Personnel Services 5100 Basic Education (K12) , Explanation: To appropriate and adjust revenue received from schools to reimburse positions, other compensation, and/or substitutes based on actual collections Purchased Other Positions 79,

8 Part I General Operating Fund 3466 Purchased Other Positions External Social Security 5100 Basic Education (K12) Other Personnel Services 5100 Basic Education (K12) Explanation: To appropriate revenue received from outside sources to reimburse positions, substitutes, teaching stipends, workshop salaries, and/or other compensation based on actual collections Purchased Positions External Purchased Schools Other 5, Computer Hardware (Over 1,000) 5100 Basic Education (K12) 5, Explanation: To appropriate funds received from schools to reimburse operating expenditures based on actual collections Purchased Schools Other 5, Financial Aid Fees 5, Miscellaneous Expense 5900 Other Instruction 5, Explanation: To appropriate estimated revenue for Financial Aid Fees based on actual collections Financial Aid Trust Fund 5, Restitution Payments Other Fund Balance Unappropriated 9890 Reserves Explanation: To appropriate revenue received for restitution based on actual collections.. Discretionary Fingerprint Program 15, Dues and Fees 7730 Staff Services 15, Explanation: To appropriate estimated revenue for Fingerprint Program based on actual collections Fingerprinting Fees 15, Miscellaneous Revenue 18, Support Managed Computers 5100 Basic Education (K12) Supplies 5100 Basic Education (K12) 7, Supplies 7730 Staff Services Supplies 7802 Transportation Central Supplies 7803 Transportation South Supplies 8100 Maintenance Administration Fund Balance Unappropriated 9890 Reserves 10, , Explanation: To appropriate revenue for record requests from State of Florida (308.00), library courier services (9,950.00), vending commission (93.69), Foundation STEMM mini grants (7,648.03), worthless check fees (150.00), and Doolittle reimbursement of seat management expenditures (684.00) based on actual collections.. Discretionary 10, Foundation STEMM Mini Grants 7, Maintenance Vending Commission E.R. Retirement Lunch Vending Commission Transportation Central SM Doolittle Reimbursement Vending Commission Transportation South Total 18, Sale of Junk 2, Fund Balance Unappropriated 9890 Reserves 2, Explanation: To appropriate revenue from surplus property sale based on actual collections.. Discretionary 2, Transportation Repairs Dept./Other 9, Repair Parts 7801 Transportation North

9 Part I General Operating Fund 0550 Repair Parts 7802 Transportation Central 1, Repair Parts 7803 Transportation South 8, , Explanation: To appropriate revenue for transportation repairs based on actual collections.. Discretionary 9, Refund Prior Year Expenditures 5, Fund Balance Unappropriated 9890 Reserves 5, Explanation: To appropriate refund of a prior year expenditure based on actual collections.. Discretionary 5, Prior Year Insurance Loss Recovery 359, Workers Compensation 7730 Staff Services 359, Explanation: To appropriate revenue from prior year insurance loss recovery based on actual collections Fixed Charges 359, Health Reimbursement Arrangement 8, Professional & Technical Service 7730 Staff Services 8, Explanation: To appropriate revenue for Healthcare Reimbursement Arrangement based on actual collections Health Reimbursement Arrangement 8, II. Amendments Between Appropriations & Reserves. Discretionary 5100 Basic Education (K12) 274, Exceptional Child 35, Vocational 26, Parental Involvement Instructional Media Services Instruction & Curriculum Instructional Staff Training Services 6, School Board School Admin Principal Office 182, Facilities Acquisition and Construction (50.00) 7500 Fiscal Services (3,653.13) 7730 Staff Services 1, Transportation North Transportation South 1, Operation of Plant 28, Maintenance Administration (11,053.88) 8120 Building and Ground Maintenance 5, Administrative Technology Services (25,259.87) 9890 Reserves 44, , Explanation: Changes by schools & departments between objects & functions to better utilize funds, appropriation of K12 Florida Virtual Instruction based on estimated WFTE (Project 0015), recalculation of AICE, AP, and IB allocations based on actual fiscal year scores (Projects 1004, 2154, 5053, 5054, 5055, 5056, 7054, 7055, and 9004), change of funding source for Okaloosa OnLine from Class Size Reduction to general (Project 2095), appropriation of unanticipated operating expenditures and adjustment of salaries to actual (Project 2095), appropriation of HRA Debit Card fees (Project 5006), and appropriation of discretionary school summer jobs (Project 5028) by transferring to/(from) the following projects: 0015 K12 Florida Virtual Instruction 69, AP Bonuses & Exams (6,600.00) 1004 AICE SetAside 5, IB Bonuses & Exams (699.00) 2095 Salary Resynching (629,822.71) 5056 IB Academically Disadvantaged (230.00) 2154 Advanced Placement (51,182.00) 7054 AP Initiative SetAside (10,197.00) 5006 Health Reimbursement Arrangement 2, International Baccalaureate (220.00) 5028 Summer Jobs Discretionary Advanced International Certificate of Education 46, AICE Bonuses & Exams 5, Total (568,917.80) 6

10 Part I General Operating Fund 0015 K12 Florida Virtual Instruction 0310 Professional & Technical Service 5100 Basic Education (K12) 69, Explanation: Appropriation of K12 Florida Virtual Instruction based on estimated WFTE by transferring to/(from) the following project(s):. Discretionary (69,107.51) 0120 SAI Secondary Intensive Reading 0231 Group Insurance Health 5100 Basic Education (K12) (72.45) 0234 Group Insurance Other 5100 Basic Education (K12) Explanation: Changes between objects & functions to better utilize funds VPK Year Long Program 0100 Salary NonInstructional 5500 Prekindergarten 18, Florida Retirement System 5500 Prekindergarten Social Security 5500 Prekindergarten Group Insurance Health 5500 Prekindergarten 12, Group Insurance Life 5500 Prekindergarten Group Insurance Dental 5500 Prekindergarten Group Insurance Other 5500 Prekindergarten (289.81) 0100 Salary NonInstructional 7300 School Admin Principal Office (7,816.00) 0111 Salary Administrative Manager 7300 School Admin Principal Office (17,057.00) 0210 Florida Retirement System 7300 School Admin Principal Office (1,809.05) 0220 Social Security 7300 School Admin Principal Office (1,844.05) 0231 Group Insurance Health 7300 School Admin Principal Office (2,162.00) 0232 Group Insurance Life 7300 School Admin Principal Office (11.00) 0233 Group Insurance Dental 7300 School Admin Principal Office (168.00) 0234 Group Insurance Other 7300 School Admin Principal Office (21.00) 0510 Supplies 7300 School Admin Principal Office 10, Reserve Projects 9890 Reserves (12,779.79) 1004 AICE SetAside 0997 Reserve Projects 9890 Reserves 5, Explanation: Recalculation of AICE SetAside based on actual fiscal year scores by transferring to/(from) the following project(s): 2011 Custodial Services. Discretionary (5,801.00) 0130 Salary Overtime 7900 Operation of Plant 2, Florida Retirement System 7900 Operation of Plant Social Security 7900 Operation of Plant In County Travel 7900 Operation of Plant (500.00) 0354 Maintenance Vehicle Repair 7900 Operation of Plant Supplies 7900 Operation of Plant (2,577.15) 0730 Dues and Fees 7900 Operation of Plant 5, , Explanation: Changes by schools & departments between objects & functions to better utilize funds, and appropriation of unanticipated operating expenditures by transferring to/(from) the following project(s): 2013 Peer Evaluators 2095 Salary Resynching (5,000.00) 0360 Lease and Rental Agreements 6400 Instructional Staff Training Services Supplies 6400 Instructional Staff Training Services (276.58) 7

11 Part I General Operating Fund 2015 Adult Student Fees 0510 Supplies 5900 Other Instruction (131.25) 0510 Supplies 7300 School Admin Principal Office Itinerant Teachers OT/PT 0310 Professional & Technical Service 5200 Exceptional Child (178.23) 0510 Supplies 5200 Exceptional Child Career Education Equipment & Supplies 0510 Supplies 5300 Vocational 3, Equipment (Under 1,000) 5300 Vocational (3,209.05) 2051 Purchased Other Positions 0102 Salary Other Compensation 5100 Basic Education (K12) (113.51) 0210 Florida Retirement System 5100 Basic Education (K12) (8.52) 0220 Social Security 5100 Basic Education (K12) (8.69) 0102 Salary Other Compensation 7900 Operation of Plant Florida Retirement System 7900 Operation of Plant Social Security 7900 Operation of Plant Air Force Armament Museum Donation 0355 Computer Repairs 5100 Basic Education (K12) Supplies 5100 Basic Education (K12) (306.20) 0642 Equipment (Under 1,000) 5100 Basic Education (K12) Other Personnel Services 5100 Basic Education (K12) 1, Field Trips 7800 Pupil Transp Services School (1,074.59) 2088 Certification 0360 Lease and Rental Agreements 7730 Staff Services Supplies 7730 Staff Services (123.36) 2095 Salary Resynching 0131 Salary Instructional 5100 Basic Education (K12) (31,074.20) 0210 Florida Retirement System 5100 Basic Education (K12) (2,330.57) 0220 Social Security 5100 Basic Education (K12) (2,377.17) 0997 Reserve Projects 9890 Reserves (29,465.00) (65,246.94) Explanation: Change of funding source for Okaloosa OnLine from Class Size Reduction to general (Discretionary), appropriation of unanticipated operating expenditures and adjustment of salaries to actual (Discretionary, Project 2011, and Project 3007), appropriation of additional instructional positions (Projects 5025), appropriation of additional ESE nongifted positions (Project 5075), closure of Administrative & Guidance Summer Hours (Project 5027), appropriation of Boardapproved materials and supplies stipend (Project 5080), and closure of Military Impact (Project 7111) by transferring to/(from) the following projects:. Discretionary 629, Administrative & Guidance Summer Hours (164,241.39) 2011 Custodial Services 5, IDEA Supplemental Support General Fund 139, School Notification System 4, FL Teacher Supply General Fund Supplement 10, Class Size Units General Fund 80, Military Impact (640,134.38) Total 65, Stadium Facilities 0350 Repair and Maintenance 8120 Building and Ground Maintenance (1,172.17) 0360 Lease and Rental Agreements 8120 Building and Ground Maintenance

12 Part I General Operating Fund 0510 Supplies 8120 Building and Ground Maintenance (1,831.29) 0517 Tools Maintenance 8120 Building and Ground Maintenance Replacement Roofing & Systems 8120 Building and Ground Maintenance 2, Advanced Placement 0131 Salary Instructional 5100 Basic Education (K12) (55,624.00) 0210 Florida Retirement System 5100 Basic Education (K12) (4,940.00) 0220 Social Security 5100 Basic Education (K12) (3,887.31) 0231 Group Insurance Health 5100 Basic Education (K12) 8, Group Insurance Life 5100 Basic Education (K12) (28.00) 0233 Group Insurance Dental 5100 Basic Education (K12) (518.00) 0234 Group Insurance Other 5100 Basic Education (K12) 9, Supplies 5100 Basic Education (K12) (5,177.24) 0750 Other Personnel Services 5100 Basic Education (K12) Reserve Projects 9890 Reserves (51,182.00) Explanation: Changes by schools & departments between objects & functions to better utilize funds, and recalculation of Advanced Placement (AP) based on actual fiscal year scores by transferring to/(from) the following project(s):. Discretionary 51, Child Care Riverside Elementary School 0365 Software Subscriptions 9100 Community Service Supplies 9100 Community Service (85.00) 2170 Child Care Northwood Elementary School 0130 Salary Overtime 9100 Community Service 1, Florida Retirement System 9100 Community Service Social Security 9100 Community Service Software Subscriptions 9100 Community Service Supplies 9100 Community Service (1,466.00) 2171 Child Care Walker Elementary School 0102 Salary Other Compensation 9100 Community Service Florida Retirement System 9100 Community Service Social Security 9100 Community Service Supplies 9100 Community Service (458.93) 2174 Child Care Plew Elementary School 0130 Salary Overtime 5100 Basic Education (K12) Florida Retirement System 5100 Basic Education (K12) Social Security 5100 Basic Education (K12) Supplies 5100 Basic Education (K12) Other Personnel Services 5100 Basic Education (K12) Telephone 7300 School Admin Principal Office Telephone 7900 Operation of Plant Salary Overtime 9100 Community Service 2, Florida Retirement System 9100 Community Service Social Security 9100 Community Service Software Subscriptions 9100 Community Service Supplies 9100 Community Service (4,146.52) 9

13 Part I General Operating Fund 2175 Child Care Bluewater Elementary School 0365 Software Subscriptions 9100 Community Service Supplies 9100 Community Service (85.00) 2176 Child Care Edge Elementary School 0130 Salary Overtime 9100 Community Service Florida Retirement System 9100 Community Service Social Security 9100 Community Service Software Subscriptions 9100 Community Service Supplies 9100 Community Service (97.52) 2178 Child Care Wright Elementary School 0365 Software Subscriptions 9100 Community Service Supplies 9100 Community Service (105.13) 0750 Other Personnel Services 9100 Community Service Child Care Antioch Elementary School 0365 Software Subscriptions 9100 Community Service Computer Hardware (Under 1,000) 9100 Community Service (85.00) 2181 Child Care Bob Sikes Elementary School 0371 Telephone 7900 Operation of Plant Salary Overtime 9100 Community Service Florida Retirement System 9100 Community Service Social Security 9100 Community Service Software Subscriptions 9100 Community Service Field Trips 9100 Community Service (85.00) 0510 Supplies 9100 Community Service (286.11) 2909 School Maintenance 0360 Lease and Rental Agreements 8120 Building and Ground Maintenance (1,362.00) 0370 Postage 8120 Building and Ground Maintenance Contracts Nonprofessional 8120 Building and Ground Maintenance 2, Supplies 8120 Building and Ground Maintenance (10,948.64) 0677 Replacement Systems Other than Bldg Building and Ground Maintenance 5, Replacement Roofing & Systems 8120 Building and Ground Maintenance 5, Flooring/Structural Alteration 8120 Building and Ground Maintenance (502.13) 3007 School Notification System 0393 Contracts Nonprofessional 7300 School Admin Principal Office 4, Explanation: Appropriation of unanticipated operating expenditures by transferring to/(from) the following project(s): 2095 Salary Resynching (4,750.00) 3058 Innovative Program Science Fair 0331 Out of County Travel 5100 Basic Education (K12) (700.00) 0510 Supplies 5100 Basic Education (K12)

14 Part I General Operating Fund 3101 Lottery Discretionary 0102 Salary Other Compensation 6120 Guidance Services 105, Florida Retirement System 6120 Guidance Services 7, Social Security 6120 Guidance Services 8, Reserve Projects 9890 Reserves (122,001.88) Explanation: Changes between objects & functions to better utilize funds Instructional Materials Textbooks 0365 Software Subscriptions 5100 Basic Education (K12) Supplies 5100 Basic Education (K12) 3, Textbooks 5100 Basic Education (K12) (3,889.05) 3106 Instructional Materials Media 0365 Software Subscriptions 6200 Instructional Media Services 2, Supplies 6200 Instructional Media Services Library Books 6200 Instructional Media Services (2,185.23) 3161 SAI Supplemental Academic Instruction 0131 Salary Instructional 5100 Basic Education (K12) 238, Salary Hourly Teachers 5100 Basic Education (K12) 96, Florida Retirement System 5100 Basic Education (K12) 25, Social Security 5100 Basic Education (K12) 25, Group Insurance Health 5100 Basic Education (K12) 48, Group Insurance Life 5100 Basic Education (K12) (40.00) 0233 Group Insurance Dental 5100 Basic Education (K12) 2, Group Insurance Other 5100 Basic Education (K12) Reserve Projects 9890 Reserves (435,501.11) 1, Explanation: Changes between objects & functions to better utilize funds, and closure of SAI Summer Intensive Studies by transferring to/(from) the following project(s): 5127 SAI Summer Intensive Studies (1,444.89) 4002 Lottery School Advisory Council 0510 Supplies 5100 Basic Education (K12) (3,149.00) 0644 Computer Hardware (Under 1,000) 5100 Basic Education (K12) 3, Chorus Equipment/Repairs/Music 0510 Supplies 5100 Basic Education (K12) (4,024.84) 0642 Equipment (Under 1,000) 5100 Basic Education (K12) 4, Band Instrument Repairs/Music 0350 Repair and Maintenance 5100 Basic Education (K12) 1, Supplies 5100 Basic Education (K12) (1,452.90) 0398 Field Trips 7800 Pupil Transp Services School (717.00) 0398 Field Trips 7803 Transportation South Insurance Claims Equipment 0742 Insurance Claims Current Year 8120 Building and Ground Maintenance 10, Explanation: Appropriation of insurance claims by transferring to/(from) the following project(s): 9015 Fixed Charges (10,220.10) 11

15 Part I General Operating Fund 4012 Insurance Claims Building & Fixed Equipment 0742 Insurance Claims Current Year 8120 Building and Ground Maintenance 3, Explanation: Appropriation of insurance claims by transferring to/(from) the following project(s): 9015 Fixed Charges (3,238.05) 4013 Insurance Claims Other 0742 Insurance Claims Current Year 8120 Building and Ground Maintenance 7, Explanation: Appropriation of insurance claims by transferring to/(from) the following project(s): 4016 SM Administrative 9015 Fixed Charges (7,845.92) 0354 Maintenance Vehicle Repair 6500 Instruction Related Technology (400.00) 0372 Telephone Maintenance 6500 Instruction Related Technology Foundation STEMM Mini Grants 0510 Supplies 5100 Basic Education (K12) (484.00) 0644 Computer Hardware (Under 1,000) 5100 Basic Education (K12) Dues and Fees 5100 Basic Education (K12) CSR Instructional Coaches 0131 Salary Instructional 6300 Instruction & Curriculum (14,598.00) 0210 Florida Retirement System 6300 Instruction & Curriculum (1,095.00) 0220 Social Security 6300 Instruction & Curriculum (1,116.00) 0231 Group Insurance Health 6300 Instruction & Curriculum (1,875.00) 0232 Group Insurance Life 6300 Instruction & Curriculum (1.00) 0233 Group Insurance Dental 6300 Instruction & Curriculum (90.00) 0997 Reserve Projects 9890 Reserves 18, Explanation: Changes between objects & functions to better utilize funds SAI ESOL 0231 Group Insurance Health 5100 Basic Education (K12) (111.15) 0234 Group Insurance Other 5100 Basic Education (K12) Explanation: Changes between objects & functions to better utilize funds Class Size Reduction 0107 Salary Extended Substitute 5100 Basic Education (K12) Salary Instructional 5100 Basic Education (K12) (522.45) 0132 Salary Hourly Teachers 5100 Basic Education (K12) 20, Florida Retirement System 5100 Basic Education (K12) 1, Social Security 5100 Basic Education (K12) 1, Group Insurance Health 5100 Basic Education (K12) 2, Group Insurance Life 5100 Basic Education (K12) Group Insurance Dental 5100 Basic Education (K12) Salary Hourly Teachers 5300 Vocational (20,612.00) 0210 Florida Retirement System 5300 Vocational (1,548.00) 0220 Social Security 5300 Vocational (1,576.00) 0231 Group Insurance Health 5300 Vocational (2,992.00) 0232 Group Insurance Life 5300 Vocational (10.00) 12

16 Part I General Operating Fund 0233 Group Insurance Dental 5300 Vocational (142.00) 0997 Reserve Projects 9890 Reserves 588, , Explanation: Changes between objects & functions to better utilize funds, and change of funding source for Okaloosa OnLine from Class Size Reduction to general by transferring to/(from) the following project(s): 8106 CSR Okaloosa OnLine (588,199.60) 5002 Lottery School Advisory Council 0220 Social Security 5100 Basic Education (K12) Supplies 5100 Basic Education (K12) (12,526.14) 0641 Equipment (Over 1,000) 5100 Basic Education (K12) 3, Equipment (Under 1,000) 5100 Basic Education (K12) 1, Computer Hardware (Under 1,000) 5100 Basic Education (K12) 5, Other Personnel Services 5100 Basic Education (K12) 2, Health Reimbursement Arrangement 0730 Dues and Fees 7730 Staff Services 2, Explanation: Appropriation of HRA debit card fees by transferring to/(from) the following project:. Discretionary (2,789.00) 5025 Class Size Units General Fund 0131 Salary Instructional 5100 Basic Education (K12) 10, Salary Hourly Teachers 5100 Basic Education (K12) 51, Florida Retirement System 5100 Basic Education (K12) 4, Social Security 5100 Basic Education (K12) 4, Group Insurance Health 5100 Basic Education (K12) 8, Group Insurance Life 5100 Basic Education (K12) Group Insurance Dental 5100 Basic Education (K12) , Explanation: Appropriation of additional instructional positions by transferring to/(from) the following project(s): 2095 Salary Resynching (80,640.00) 5027 Administrative & Guidance Summer Hours 0102 Salary Other Compensation 6120 Guidance Services (105,976.38) 0210 Florida Retirement System 6120 Guidance Services (7,999.83) 0220 Social Security 6120 Guidance Services (8,025.67) 0997 Reserve Projects 9890 Reserves (42,239.51) (164,241.39) Explanation: Changes between objects & functions to better utilize funds, and closure of Administrative & Guidance Summer Hours by transferring to/(from) the following project(s): 2095 Salary Resynching 164, Summer Jobs Discretionary 0102 Salary Other Compensation 6200 Instructional Media Services Florida Retirement System 6200 Instructional Media Services Social Security 6200 Instructional Media Services Explanation: Appropriation of discretionary school summer jobs by transferring to/(from) the following project(s):. Discretionary (132.40) 5053 AICE Bonuses & Exams 0510 Supplies 5100 Basic Education (K12) 5, Explanation: Recalculation of AICE Bonuses & Exams based on actual fiscal year scores by transferring to/(from) the following project(s):. Discretionary (5,382.00) 13

17 Part I General Operating Fund 5054 AP Bonuses & Exams 0510 Supplies 5100 Basic Education (K12) (6,600.00) Explanation: Recalculation of AP Bonuses & Exams based on actual fiscal year scores by transferring to/(from) the following project(s): 5055 IB Bonuses & Exams. Discretionary 6, Supplies 5100 Basic Education (K12) (699.00) Explanation: Recalculation of IB Bonuses & Exams based on actual fiscal year scores by transferring to/(from) the following project(s):. Discretionary IB Academically Disadvantaged 0131 Salary Instructional 5100 Basic Education (K12) Florida Retirement System 5100 Basic Education (K12) (77.00) 0220 Social Security 5100 Basic Education (K12) Group Insurance Health 5100 Basic Education (K12) (382.00) 0232 Group Insurance Life 5100 Basic Education (K12) (6.00) 0233 Group Insurance Dental 5100 Basic Education (K12) (53.00) 0234 Group Insurance Other 5100 Basic Education (K12) (230.00) Explanation: Changes between objects & functions to better utilize funds, and recalculation of IB Academically Disadvantaged based on actual fiscal year scores by transferring to/(from) the following project(s):. Discretionary CAPE Drafting/Engineering 0365 Software Subscriptions 5300 Vocational 7, Supplies 5300 Vocational 2, Equipment (Over 1,000) 5300 Vocational 1, Reserve Projects 9890 Reserves (10,635.94) 5068 CAPE Information Technology 0365 Software Subscriptions 5100 Basic Education (K12) Software Subscriptions 5200 Exceptional Child Salary Hourly Teachers 5300 Vocational 6, Florida Retirement System 5300 Vocational Social Security 5300 Vocational Support Managed Computers 5300 Vocational 5, Software Subscriptions 5300 Vocational 21, Supplies 5300 Vocational 5, Equipment (Under 1,000) 5300 Vocational 1, New Sidewalks and Retaining Wall 5300 Vocational 4, Parking Lots & Driveways New 5300 Vocational 4, Fire/Sprinkler/Elect Vocational 25, Heating/Cooling/Air Conditioning 5300 Vocational 1, Flooring/Structural Alteration 5300 Vocational 6, Software (Under 1,000) 5300 Vocational Reserve Projects 9890 Reserves (85,768.16) 5075 IDEA Supplemental Support General Fund 0100 Salary NonInstructional 5200 Exceptional Child 51, Salary Instructional 5200 Exceptional Child 42, Florida Retirement System 5200 Exceptional Child 7, Social Security 5200 Exceptional Child 7, Group Insurance Health 5200 Exceptional Child 29,

18 Part I General Operating Fund 0232 Group Insurance Life 5200 Exceptional Child Group Insurance Dental 5200 Exceptional Child 1, , Explanation: Changes between objects & functions to better utilize funds, and appropriation of additional ESE nongifted positions by transferring to/(from) the following project(s): 2095 Salary Resynching (139,160.00) 5077 Jobs for Florida Graduates Program Grant 0131 Salary Instructional 5100 Basic Education (K12) (1,893.00) 0210 Florida Retirement System 5100 Basic Education (K12) (224.31) 0220 Social Security 5100 Basic Education (K12) (146.21) 0231 Group Insurance Health 5100 Basic Education (K12) (902.96) 0232 Group Insurance Life 5100 Basic Education (K12) (3.00) 0233 Group Insurance Dental 5100 Basic Education (K12) (40.36) 0234 Group Insurance Other 5100 Basic Education (K12) (1,801.00) 0510 Supplies 5100 Basic Education (K12) 5, FL Teacher Supply General Fund Supplement 0510 Supplies 5200 Exceptional Child 1, Supplies 6110 Attendance and Social Work 1, Supplies 6140 Psychological Services 2, Supplies 6300 Instruction & Curriculum 5, , Explanation: Appropriation of Boardapproved materials and supplies stipend by transferring to/(from) the following project(s): 5099 School Utilities 2095 Salary Resynching (10,250.00) 0371 Telephone 7900 Operation of Plant (40.00) 0373 Telephone Long Distance 7900 Operation of Plant Water and Sewage 7900 Operation of Plant 5, Electricity 7900 Operation of Plant (5,572.92) 5110 Workforce Development 0102 Salary Other Compensation 5900 Other Instruction 2, Florida Retirement System 5900 Other Instruction Social Security 5900 Other Instruction Out of County Travel 5900 Other Instruction Postage 5900 Other Instruction Supplies 5900 Other Instruction Dues and Fees 5900 Other Instruction Reserve Projects 9890 Reserves (3,774.99) 5127 SAI Summer Intensive Studies 0132 Salary Hourly Teachers 5100 Basic Education (K12) (1,257.41) 0210 Florida Retirement System 5100 Basic Education (K12) (91.29) 0220 Social Security 5100 Basic Education (K12) (96.19) (1,444.89) Explanation: Closure of SAI Summer Intensive Studies by transferring to/(from) the following project(s): 5131 VPK Summer 3161 SAI Supplemental Academic Instruction 1, Supplies 5500 Prekindergarten (177.50) 0398 Field Trips 7801 Transportation North

19 Part I General Operating Fund 5150 Digital Classrooms 0310 Professional & Technical Service 5100 Basic Education (K12) (8,256.23) 0682 Heating/Cooling/Air Conditioning 5100 Basic Education (K12) 8, Lottery School Recognition 0234 Group Insurance Other 5100 Basic Education (K12) (567.39) 0510 Supplies 5100 Basic Education (K12) School Maintenance School Control 0350 Repair and Maintenance 8120 Building and Ground Maintenance (4,472.00) 0393 Contracts Nonprofessional 8120 Building and Ground Maintenance (432.89) 0510 Supplies 8120 Building and Ground Maintenance 2, Replacement Systems Other than Bldg Building and Ground Maintenance 2, Fingerprinting Fees 0730 Dues and Fees 7730 Staff Services (20,010.50) Explanation: Transfers to/(from) the following project(s): 6007 Fingerprinting Employees 20, Fingerprinting Employees 0730 Dues and Fees 7730 Staff Services 20, Explanation: Transfers to/(from) the following project(s): 6075 EBD Initiative 6006 Fingerprinting Fees (20,010.50) 0357 Support Managed Computers 5200 Exceptional Child 2, Equipment (Under 1,000) 5200 Exceptional Child (2,400.00) 0644 Computer Hardware (Under 1,000) 5200 Exceptional Child Reading Instruction 0210 Florida Retirement System 6300 Instruction & Curriculum Social Security 6300 Instruction & Curriculum Group Insurance Health 6300 Instruction & Curriculum Group Insurance Life 6300 Instruction & Curriculum (1.00) 0233 Group Insurance Dental 6300 Instruction & Curriculum (1.00) 0234 Group Insurance Other 6300 Instruction & Curriculum (111.12) Explanation: Changes between objects & functions to better utilize funds New Teacher Induction Program 0360 Lease and Rental Agreements 6400 Instructional Staff Training Services Supplies 6400 Instructional Staff Training Services (100.00) 7016 Professional Development Training GF 0210 Florida Retirement System 6400 Instructional Staff Training Services Other Personnel Services 6400 Instructional Staff Training Services (20.95) 16

20 Part I General Operating Fund 7054 AP Initiative SetAside 0365 Software Subscriptions 5100 Basic Education (K12) 10, Postage 5100 Basic Education (K12) Supplies 5100 Basic Education (K12) (27,865.15) 0520 Textbooks 5100 Basic Education (K12) Computer Hardware (Under 1,000) 5100 Basic Education (K12) 6, Out of County Travel 6400 Instructional Staff Training Services Reserve Projects 9890 Reserves (10,197.00) Explanation: Changes by schools & departments between objects & functions to better utilize funds, and recalculation of AP Initiative SetAside based on actual fiscal year scores by transferring to/(from) the following project(s):. Discretionary 10, International Baccalaureate 0131 Salary Instructional 5100 Basic Education (K12) (13,444.00) 0210 Florida Retirement System 5100 Basic Education (K12) (1,192.00) 0220 Social Security 5100 Basic Education (K12) (756.00) 0231 Group Insurance Health 5100 Basic Education (K12) 6, Group Insurance Life 5100 Basic Education (K12) Group Insurance Dental 5100 Basic Education (K12) Group Insurance Other 5100 Basic Education (K12) 8, Supplies 5100 Basic Education (K12) (259.21) 0750 Other Personnel Services 5100 Basic Education (K12) Reserve Projects 9890 Reserves (69.00) (220.00) Explanation: Changes by schools & departments between objects & functions to better utilize funds, and recalculation of International Baccalaureate (IB) based on actual fiscal year scores by transferring to/(from) the following project(s):. Discretionary Innovative Program Odyssey of the Mind 0331 Out of County Travel 5100 Basic Education (K12) (370.00) 0730 Dues and Fees 5100 Basic Education (K12) Military Impact 0997 Reserve Projects 9890 Reserves (640,134.38) Explanation: Closure of Military Impact by transferring to/(from) the following project(s): 2095 Salary Resynching 640, CSR Okaloosa OnLine 0102 Salary Other Compensation 5100 Basic Education (K12) (302,023.00) 0210 Florida Retirement System 5100 Basic Education (K12) (22,652.00) 0220 Social Security 5100 Basic Education (K12) (23,105.00) 0231 Group Insurance Health 5100 Basic Education (K12) (11,500.00) 0233 Group Insurance Dental 5100 Basic Education (K12) (500.00) 0370 Postage 5100 Basic Education (K12) (300.00) 0376 Telecommunications Internet 5100 Basic Education (K12) (10,000.00) 0510 Supplies 5100 Basic Education (K12) (2,400.00) 0642 Equipment (Under 1,000) 5100 Basic Education (K12) (633.60) 0111 Salary Administrative Manager 7300 School Admin Principal Office (50,765.00) 0210 Florida Retirement System 7300 School Admin Principal Office (3,807.00) 0220 Social Security 7300 School Admin Principal Office (3,884.00) 0231 Group Insurance Health 7300 School Admin Principal Office (6,582.00) 0232 Group Insurance Life 7300 School Admin Principal Office (19.00) 0233 Group Insurance Dental 7300 School Admin Principal Office (279.00) 0310 Professional & Technical Service 7300 School Admin Principal Office (148,750.00) 0331 Out of County Travel 7300 School Admin Principal Office (1,000.00) (588,199.60) Explanation: Changes between objects & functions to better utilize funds, and change of funding source for Okaloosa OnLine from Class Size Reduction to general by transferring to/(from) the following project(s): 4125 Class Size Reduction 588,

21 Part I General Operating Fund 8109 CSR AP Initiatives & Vertical Alignment 0117 Workshops 6300 Instruction & Curriculum (900.00) 0220 Social Security 6300 Instruction & Curriculum (64.50) 0331 Out of County Travel 6300 Instruction & Curriculum Other Personnel Services 6300 Instruction & Curriculum SAI Best Chance 0131 Salary Instructional 5100 Basic Education (K12) 28, Florida Retirement System 5100 Basic Education (K12) 2, Social Security 5100 Basic Education (K12) 2, Group Insurance Health 5100 Basic Education (K12) 3, Group Insurance Life 5100 Basic Education (K12) Group Insurance Dental 5100 Basic Education (K12) Salary Instructional 5300 Vocational (28,814.00) 0210 Florida Retirement System 5300 Vocational (2,161.00) 0220 Social Security 5300 Vocational (2,204.00) 0231 Group Insurance Health 5300 Vocational (3,761.00) 0232 Group Insurance Life 5300 Vocational (11.00) 0233 Group Insurance Dental 5300 Vocational (159.00) 9004 Advanced International Certificate of Education 0131 Salary Instructional 5100 Basic Education (K12) 3, Florida Retirement System 5100 Basic Education (K12) (126.00) 0220 Social Security 5100 Basic Education (K12) Group Insurance Health 5100 Basic Education (K12) 11, Group Insurance Life 5100 Basic Education (K12) Group Insurance Dental 5100 Basic Education (K12) Group Insurance Other 5100 Basic Education (K12) 26, Reserve Projects 9890 Reserves 3, , Explanation: Changes by schools & departments between objects & functions to better utilize funds, and recalculation of Advanced International Certificate of Education (AICE) based on actual fiscal year scores by transferring to/(from) the following project(s): 9015 Fixed Charges. Discretionary (46,821.00) 0121 Salary Retirement Bonus 5100 Basic Education (K12) (3,524.40) 0122 Salary Sick Leave Payoff 5100 Basic Education (K12) (279,398.86) 0123 Salary Annual Leave Payoff 5100 Basic Education (K12) (16,720.32) 0210 Florida Retirement System 5100 Basic Education (K12) (1,213.87) 0220 Social Security 5100 Basic Education (K12) 244, Workers Compensation 5100 Basic Education (K12) (2,475,295.76) 0122 Salary Sick Leave Payoff 5200 Exceptional Child 24, Social Security 5200 Exceptional Child (302.34) 0122 Salary Sick Leave Payoff 5300 Vocational 2, Salary Sick Leave Payoff 6100 Pupil Personnel Services 22, Salary Sick Leave Payoff 6120 Guidance Services 2, Social Security 6120 Guidance Services Salary Sick Leave Payoff 6200 Instructional Media Services 1, Salary Sick Leave Payoff 6500 Instruction Related Technology 6, Dues and Fees 7100 School Board (477.16) 0121 Salary Retirement Bonus 7300 School Admin Principal Office 3, Salary Sick Leave Payoff 7300 School Admin Principal Office 82, Salary Annual Leave Payoff 7300 School Admin Principal Office 8, Florida Retirement System 7300 School Admin Principal Office Salary Sick Leave Payoff 7500 Fiscal Services 1, Salary Annual Leave Payoff 7500 Fiscal Services 8, Florida Retirement System 7500 Fiscal Services Social Security 7500 Fiscal Services Dues and Fees 7500 Fiscal Services Salary Sick Leave Payoff 7720 Information Services 4, Social Security 7720 Information Services Workers Compensation 7730 Staff Services 2,229,