Adopted Budget Budget Office 200 North Bernard Street Spokane, WA

Transcription

1 Adopted Budget Budget Office 2 North Bernard Street Spokane, WA

2 Board of Directors Deana M. Brower, President Term expires November 217 Susan S. Chapin, Vice President Term expires November 219 Jerrall Haynes Term expires November 221 Paul Schneider Term expires November 221 Michael Wiser Term expires November 217 Shelley Redinger Superintendent of Schools Mark E. Anderson Associate Superintendent School Support Services Adam Swinyard Chief Academic Officer Teaching and Learning Services Linda McDermott Chief Financial Officer and Interim Chief Human Resources Officer School Support Services and Human Resources Kevin Morrison Director, Community Relations

3 Budget At-a-Glance: Students and Staff Students Full Time Equivalent (FTE) Actual Budget Adopted Elementary 16,94 16,52 16,695 Middle School 4,23 4,35 4,125 High School 7,983 8,5 7,93 Subtotal 28,36 28,65 28,75 High School - Running Start Dropout Reengagement ALE (Alternative Learning) Total K-12 29,77 3,55 3,235 18, 16, 14, 12, 1, 8, 6, 4, 2, Actual Budget Adopted Elementary Middle School High School 3, 2,5 2, 1,5 1, 5 Actual Budget Adopted Employees Full Time Equivalent (FTE) Actual Budget Adopted Certificated 2,272 2,39 2,413 Classified 1,75 1,122 1,184 Total 3,348 3,512 3,597 Certificated Classified SPS Budget Planning

4 Budget At-a-Glance: Revenue and Expenditures Revenue Type Actual Budget Adopted Local Tax (Levy) $ 64.3 $ 66.6 $ 68.6 Local Non-Tax $ State General Purpose $ State Special Purpose $ Federal Special Purpose $ Other Revenues $ Total Revenue $369.4 $389.9 $ Local Tax (Levy) Local Non Tax State General State Special Purpose Purpose Actual Budget Adopted Federal Special Purpose Other Revenues Basic & Vocational Education Special Education (2X) Fed & State Grants (5X) Fed & State Special Purpose (6X) Other Instructional Programs (7X) Actual Budget Adopted Community Services (8X) Support Service Operations 98,99 Expenditure Type Actual Budget Adopted Basic & Vocational Education $ $ 27.8 $ 286. Special Education (2X) Fed & State Grants (5X) Fed & State Special Purpose (6X) Other Instructional Programs (7X) Community Services (8X) Support Service Operations 98, Total Expenditures $36.9 $39.9 $419. SPS Budget Planning

5 Budget At-a-Glance: Expenditures by Activity Teaching Activities - Classroom instruction and instructional assistants, extracurricular activities Teaching Support Counselors, librarians, nurses, curriculum, curriculum development, instructional professional development, student safety, etc. Other Support Activities - Food service operations, pupil transportation, insurance, information systems, printing, facilities maintenance & operations, utilities, warehouse and Express child care (Includes RSN grant) Building Administration Principal s office: duties assigned to the principal, assistant or vice principal, and secretarial/clerical assistants, to coordinate and manage the operation of a school building Central Administration - Supervision of instruction, food service, facilities, transportation; Board of Directors, superintendent s office, governmental relations, business office, human resources, community relations, legal and audit fees, election costs Teaching Activities Teaching Support Expenditures by Activity Other Support Activities Actual Budget Building Administration Actual Budget Adopted Adopted Teaching Activities $ 27.2 $ 226. $ Teaching Support Other Support Activities Building Administration Central Administration Total Expenditures (in millions) $36.9 $39.9 $419. Central Administration SPS Budget Planning

6 F-195 TABLE OF CONTENTS Fiscal Year REPORT TITLE Budget and Excess Levy Certification Budget and Excess Levy Summary General Fund Budget Financial Summary Enrollment and Staff Counts Summary of General Fund Revenues and Other Financing Sources Expenditure by Program Program Summary by Object of Expenditure Program Matrices Salary Exhibits: Certificated Employees Salary Exhibits: Classified Employees Objects of Expenditure Activity Summary Revenue Worksheet: Local Excess Levies and Timber Excise Tax Long-Term Financing: Conditional Sales Contract Certificated/Classified Staff Counts by Activity Associated Student Body Fund Budget Summary of Associated Student Body Fund Debt Service Fund Budget Summary of Debt Service Fund Revenues and Other Financing Sources Revenue Worksheet: Local Excess Levies and Timber Excise Tax Detail of Outstanding Bonds Capital Projects Fund Budget Summary of Capital Projects Fund Revenues and Other Financing Sources Revenue Worksheet: Local Excess Levies and Timber Excise Tax Description of Projects Salary Exhibt: Certificated Employees Salary Exhibit: Classified Employees Long-Term Financing: Conditional Sales Contracts Transportation Vehicle Fund Budget Summary of Transportation Vehicle Fund Revenue Worksheet: Local Excess Levies and Timber Excise Tax Long-Term Financing: Condition Sales Contract PAGE NUMBER Certification Page Fund Summary Budget Summary GF1 GF2 GF4 GF8 GF9 GF9-XX GF9-21-XX GF9-31-XX GF1 GF11 GF13 GF14 GF15 ASB1 DS1 DS2 DS3 DS4 CP1 CP3 CP5 CP6 CP7 CP8 CP9 TVF1 TVF3 TVF4

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8 FY Run: 8/31/217 9:21:27 AM Spokane School District No.81 BUDGET AND EXCESS LEVY SUMMARY General Fund Associated Student Body Fund Debt Service Fund Capital Projects Fund Transportation Vehicle Fund SECTION A: BUDGET SUMMARY Total Revenues and Other Financing Sources Total Appropriation (Expenditures) Other Financing Uses--Transfers Out (G.L. 536) Other Financing Uses (G.L. 535) Excess of Revenues/Other Financing Sources Over/(Under) Expenditures and Other Financing Uses Beginning Total Fund Balance Ending Total Fund Balance 419,597,25 419,23, ,326 35,381,618 35,954,944 2,171, 2,421, XXXX XXXX -25, 1,32, 1,7, 35,155,529 35,568, ,459 12,885,494 12,472,35 61,37, 4,751, 2,619, 41,58, 61,677, SECTION B: EXCESS LEVIES FOR 218 COLLECTION Excess levies approved by voters for 218 collection Rollback mandated by school district Board of Directors 1/ Net excess levy amount for 218 collection after rollback 69,5, 69,5, XXXX 34,5, 1/ Rollback of levies needs to be certified pursuant to RCW Please do NOT include such resolution as part of this document. Form F-195 Page 1 of 1 Fund Summary

9 FY Run: 8/31/217 9:21:28 AM Spokane School District No.81 GENERAL FUND FINANCIAL SUMMARY ENROLLMENT AND STAFFING SUMMARY Total K-12 FTE Enrollment Counts FTE Certificated Employees FTE Classified Employees FINANCIAL SUMMARY Total Revenues and Other Financing Sources Total Expenditures Total Beginning Fund Balance Total Ending Fund Balance EXPENDITURE SUMMARY BY PROGRAM GROUPS Regular Instruction Federal Stimulus Special Education Instruction Vocational Instruction Skill Center Instruction Compensatory Education Other Instructional Programs Community Services Support Services Total - Program Groups EXPENDITURE SUMMARY BY ACTIVITY GROUPS Teaching Activities Teaching Support Other Supportive Activities Building Administration Central Administration Total - Activity Groups EXPENDITURE SUMMARY BY OBJECTS Certificated Salaries Classified Salaries (1) Actual , , , ,452,721 36,926,735 24,32,23 32,828, ,568,563 44,853,396 11,62,788 3,321,369 28,72,268 3,751,4 6,899,128 7,21,221 36,926,735 27,216,914 47,299,53 65,822,721 21,87,678 18,78,369 36,926, ,256,361 53,943,773 (2) % of Total (3) Budget ,55. 2, , ,86,361 39,919,365 3,1, 28,986,996 28,17,19 49,679,636 11,66,77 3,415,133 32,258,924 5,256,341 7,62,812 72,975,423 39,919, ,984,37 53,64,23 69,173,814 22,398,488 19,722,67 39,919, ,235,964 57,477,851 (4) % of Total (5) Budget ,235. 2, , ,597,25 419,23,699 35,381,618 35,954, ,249,688 55,831,87 12,286,371 3,484,186 37,528,732 5,466,948 7,745,55 75,43, ,23, ,797,72 58,964,844 71,295,642 23,723,746 2,241, ,23, ,175,882 61,865,896 (6) % of Total Form F-195 Page 1 of 2 Budget Summary

10 FY Run: 8/31/217 9:21:28 AM Spokane School District No.81 GENERAL FUND FINANCIAL SUMMARY Employee Benefits and Payroll Taxes Supplies, Instructional Resources and Noncapitalized Items Purchased Services Travel Capital Outlay Total - Objects (1) Actual ,455,774 2,412,796 34,885,731 83,312 1,141,989 36,926,735 (2) % of Total (3) Budget ,138,382 22,49,688 36,631,379 87, ,724 39,919,365 (4) % of Total (5) Budget ,938,747 23,542,67 38,536,35 983,39 981, ,23,699 (6) % of Total Form F-195 Page 2 of 2 Budget Summary

11 FY Run: 8/31/217 9:21:29 AM Spokane School District No.81 FY ENROLLMENT AND STAFF COUNTS A. FTE ENROLLMENT COUNTS (calculate to two decimal places) 1. Kindergarten /2 2. Grade 1 3. Grade 2 4. Grade 3 5. Grade 4 6. Grade 5 7. Grade 6 8. Grade 7 9. Grade 8 1. Grade Grade Grade 11 (excluding Running Start) 13. Grade 12 (excluding Running Start) 14. SUBTOTAL 15. Running Start 16. Dropout Reengagement Enrollment 17. ALE Enrollment 18. TOTAL K-12 B. STAFF COUNTS (calculate to three decimal places) 1. General Fund FTE Certificated Employees /4 2. General Fund FTE Classified Employees /4 Average 1/ , , , , , , , , , , , , , , , , ,75.34 Budget 2/ ,35. 2,37. 2,36. 2,455. 2,46. 2,35. 2,175. 1,96. 2,75. 2,15. 2,75. 1,95. 1, , ,55. 2, , Budget 3/ ,35. 2,355. 2,34. 2,35. 2,49. 2,49. 2,32. 2,15. 2,2. 2,13. 2,155. 1,92. 1, , ,235. 2, , / Enrollment are the average counts at school year?s end as reported in the P-223 system. These counts do not include Ancillary and Non-Standard (summer) data. 2/ Enrollment and staff counts are entered in the budget for the school year. These counts remain constant and are not subject to change with subsequent updates to the P-233 and S-275 system, respectively. 3/ Enrollment should include special ed., part-time private, home-based, and summer students eligible for BEA funding, as reflected in the F-23. 4/ The staff counts for the prior year are the actual counts reported on Form S-275 and the current fiscal year are budgeted counts reported on Form F / Beginning in kindergarten is considered full day and basic education. Beginning with , kindergarten enrollment counts should include any additional FTE attributable to the state funded full day kindergarten allocation based on total kindergarten enrollment, as reflected in the F-23. Form F-195 Page 1 of 1 GF1

12 FY Run: 8/31/217 9:21:3 AM Spokane School District No.81 SUMMARY OF GENERAL FUND BUDGET REVENUES AND OTHER FINANCING SOURCES 1 Local Taxes 2 Local Nontax Support 3 State, General Purpose 4 State, Special Purpose 5 Federal, General Purpose 6 Federal, Special Purpose 7 Revenues from Other School Districts 8 Revenues from Other Entities 9 Other Financing Sources A. TOTAL REVENUES AND OTHER FINANCING SOURCES EXPENDITURES Regular Instruction 1 Federal Stimulus 2 Special Education Instruction 3 Vocational Education Instruction 4 Skill Center Instruction 5 and 6 Compensatory Education Instruction 7 Other Instructional Programs 8 Community Services 9 Support Services B. TOTAL EXPENDITURES C. OTHER FINANCING USES--TRANSFERS OUT (G.L.536) 1/ D. OTHER FINANCING USES (G.L.535) 2/ E. EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES (A-B-C-D) BEGINNING FUND BALANCE G.L.81 Restricted for Other Items G.L.815 Restricted for Unequalized Deductible Revenue G.L.821 Restricted for Carryover of Restricted Revenues G.L.825 Restricted for Skill Center G.L.828 Restricted for Carryover of Food Service Revenue G.L.83 Restricted for Debt Service G.L.835 Restricted for Arbitrage Rebate (1) Actual ,271,659 7,835,737 25,311,573 54,718,14 36,11,68 61,928 62,466 9, ,452, ,568,563 44,853,396 11,62,788 3,321,369 28,72,268 3,751,4 6,899,128 7,21,221 36,926,735 8,525, ,954 5,4, (2) Budget ,61, 7,388, ,516,188 58,552,314 38,962, , ,468 3, 389,86,361 28,17,19 49,679,636 11,66,77 3,415,133 32,258,924 5,256,341 7,62,812 72,975,423 39,919,365-1,113,4 469,536 5,, (3) Budget ,61, 7,443,55 234,414,139 66,879,555 4,791, , ,451 3, 419,597,25 221,249,688 55,831,87 12,286,371 3,484,186 37,528,732 5,466,948 7,745,55 75,43, ,23, , ,717 5,6, Form F-195 Page 1 of 3 GF2

13 FY Run: 8/31/217 9:21:3 AM Spokane School District No.81 SUMMARY OF GENERAL FUND BUDGET G.L.84 Nonspendable Fund Balance-Inventory & Prepaid Items G.L.845 Restricted for Self-Insurance G.L.85 Restricted for Uninsured Risks G.L.87 Committed to Other Purposes G.L.872 Committed to Economic Stabilization G.L.875 Assigned to Contingencies G.L.884 Assigned to Other Capital Projects G.L.888 Assigned to Other Purposes G.L.89 Unassigned Fund Balance G.L.891 Unassigned to Minimum Fund Balance Policy F. TOTAL BEGINNING FUND BALANCE G. G.L.898 PRIOR YEAR CORRECTIONS OR RESTATEMENTS(+ OR -) ENDING FUND BALANCE G.L.81 Restricted for Other Items G.L.815 Restricted for Unequalized Deductible Revenue G.L.821 Restricted for Carryover of Restricted Revenues G.L.825 Restricted for Skill Center G.L.828 Restricted for Carryover of Food Service Revenue G.L.83 Restricted for Debt Service G.L.835 Restricted for Arbitrage Rebate G.L.84 Nonspendable Fund Balance-Inventory & Prepaid Items G.L.845 Restricted for Self-Insurance G.L.85 Restricted for Uninsured Risks G.L.87 Committed to Other Purposes G.L.872 Committed to Economic Stabilization G.L.875 Assigned to Contingencies G.L.884 Assigned to Other Capital Projects G.L.888 Assigned to Other Purposes G.L.89 Unassigned Fund Balance G.L.891 Unassigned to Minimum Fund Balance Policy H. TOTAL ENDING FUND BALANCE (E+F, +OR-G) 3/ (1) Actual ,888,221 2,56, 1,5, 3,7, 9,,28 24,32,23 XXXXX 497,532 5,6, 2,678,616 2,815, 13,671,659 7,565,382 32,828,189 (2) Budget ,55, 2,5, 1,53,87 18,571,594 3,1, XXXXX 3, 5,, 2,42, 2,5, 1,, 17,766,996 28,986,996 (3) Budget ,2, 2,815, 13,888,946 1,434,955 35,381,618 XXXXX 442,717 5,6, 2,1, 2,815, 6,921,25 18,76,22 35,954,944 1/ G.L. 536 is an account that is used to summarize actions for other financing uses--transfers out. Form F-195 Page 2 of 3 GF2

14 FY Run: 8/31/217 9:21:3 AM Spokane School District No.81 SUMMARY OF GENERAL FUND BUDGET 2/ G.L.535 is an account that is used to summarize actions for other financing uses such as long-term financing and debt extingishments. Nonvoted debts may be serviced in the Debt Service Fund (DSF) rather than in the fund that received the debt proceeds. In order to provide the resources to retire the debt, a transfer is used by the General Fund, Capital Projects Fund, or Transportation Vehicle Fund to transfer resources to the DSF. Refer to Page DS4 for detail of estimated outstanding nonvoted bond detail information. 3/ Line H must be equal to or greater than all restricted fund balances. Form F-195 Page 3 of 3 GF2

15 FY Run: 8/31/217 9:21:31 AM Spokane School District No.81 GENERAL FUND BUDGET--REVENUES AND OTHER FINANCING SOURCES LOCAL TAXES 11 Local Property Tax 13 Sale of Tax Title Property 14 Local in lieu of Taxes 15 Timber Excise Tax 16 County-Administered Forests 19 Other Local Taxes 1 TOTAL LOCAL TAXES LOCAL SUPPORT NONTAX 21 Tuitions and Fees, Unassigned 2122 Special Ed-Infants and Toddlers-Tuition and Fees 2131 Secondary Vocational Education Tuition 2145 Skill Center Tuitions and Fees 2171 Traffic Safety Education Fees 2173 Summer School Tuition and Fees 2186 Community School Tuition and Fees 2188 Childcare Tuitions and Fees 22 Sales of Goods, Supplies, and Services, Unassigned 2231 Secondary Voc. Ed., Sales of Goods, Supplies, and Svcs 2245 Skill Center, Sales of Goods, Supplies and Services 2288 Childcare, Sales of Goods, Supplies and Services 2289 Other Community Svcs Sales of Goods, Supplies and Svcs 2298 School Food Services, Sales of Goods, Supplies and Svcs 23 Investment Earnings 24 Interfund Loan Interest Earnings 25 Gifts and Donations 26 Fines and Damages 27 Rentals and Leases 28 Insurance Recoveries 29 Local Support Nontax, Unassigned 291 E-Rate 2 TOTAL LOCAL SUPPORT NONTAX STATE, GENERAL PURPOSE 31 Apportionment (1) Actual ,271, ,271, ,695 11,44 8,36 197,629 1,764, ,359 39,486 42, ,692 2,344, ,75 735,821 45, ,19 49, ,569 7,835, ,516,1 (2) Budget ,61, 66,61, 215,5 2,5 214,25 1,657,378 1,3,625 75,34 61, 165, 2,522, , 425,1 44,5 629, 2, 146,3 7,388, ,482,96 (3) Budget ,61, 68,61, 241,4 2,5 215,6 1,97, ,228 72,5 57,2 138,85 2,47,323 35, 45,1 47,5 595,6 2, 172,25 7,443,55 26,189,762 Form F-195 Page 1 of 6 GF4

16 FY Run: 8/31/217 9:21:31 AM Spokane School District No.81 GENERAL FUND BUDGET--REVENUES AND OTHER FINANCING SOURCES 3121 Special Education--General Apportionment 33 Local Effort Assistance 36 State Forests 39 Other State General Purpose, Unassigned 3 TOTAL STATE, GENERAL PURPOSE STATE, SPECIAL PURPOSE 41 Special Purpose, Unassigned 4121 Special Education 4122 Special Ed-Infants and Toddlers-State 4126 State Institutions, Special Education 4155 Learning Assistance 4156 State Institutions, Centers, and Homes, Delinquent 4158 Special and Pilot Programs 4159 Institutions-Juveniles in Adult Jails 4165 Transitional Bilingual 4174 Highly Capable 4188 Childcare 4198 School Food Services 4199 Transportation--Operations 43 Other State Agencies, Unassigned 4321 Special Education--Other State Agencies 4322 Special Education-Infants and Toddlers-State 4326 State Institutions--Special Education--Other State Agcs 4356 State Insts, Ctrs, Homes, Delinquent--Other St. Agcs 4358 Speical and Pilot Programs--Other State Agencies 4365 Transitional Bilingual--Other State Agencies 4388 Childcare--Other State Agencies 4398 School Food Services--Other State Agencies 4399 Transportation--Operations--Other State Agencies 4 TOTAL STATE, SPECIAL PURPOSE FEDERAL, GENERAL PURPOSE 52 General Purpose Direct Federal Grants, Unassigned 53 Impact Aid, Maintenance and Operation 5329 Impact Aid, Special Education Funding (1) Actual ,27,568 16,587,996 25,311,573 25,799 25,2,754 2,58,359 8,772,158 4,135,465 1,738,933 3,129 34,6 1,561, ,466 48,953 11, ,982 54,718,14 (2) Budget ,999,163 18,34,65 216,516, ,5 26,3,236 2,455,72 8,929,518 5,889,176 2,645,411 36, ,268 1,552, ,613 7,5 76,717 58,552,314 (3) Budget ,622,272 2,62,15 234,414, ,59 28,916,932 2,735,256 13,695,562 5,95,585 2,367, , ,381 1,595, ,658 7,5 679,313 66,879,555 Form F-195 Page 2 of 6 GF4

17 FY Run: 8/31/217 9:21:31 AM Spokane School District No.81 GENERAL FUND BUDGET--REVENUES AND OTHER FINANCING SOURCES 54 Federal in lieu of Taxes 55 Federal Forests 56 Qualified Bond Interest Credit - Federal 5 TOTAL FEDERAL, GENERAL PURPOSE FEDERAL, SPECIAL PURPOSE 61 Special Purpose, OSPI, Unassigned 6121 Special Education--Medicaid Reimbursement 6122 Special Ed-Infants and Toddlers-Medicaid Reimbursements 6124 Special Education--Supplemental 6125 Special Education-Infants and Toddlers-Federal 6138 Secondary Vocational Education 6146 Skill Center 6151 Disadvantaged ESEA Disadvantaged, Fed 6152 School Improve, Fed Other Title Grants under ESEA, Fed 6153 Migrant ESEA Migrant, Federal 6154 Reading First, Federal 6157 Institutions, Neglected and Delinquent 6161 Head Start 6162 Math & Science--Professional Development 6164 Limited English Proficiency (formerly Bilingual) 6167 Indian Education JOM 6168 Indian Education, ED 6176 Targeted Assistance 6178 Youth Training Programs 6188 Childcare 6189 Other Community Services 6198 School Food Services 6199 Transportation--Operations 62 Direct Special Purpose Grants 6221 Special Education--Medicaid Reimbursement 6222 Special Ed-Infants and Toddlers-Medicaid Reimbursements 6224 Special Education--Supplemental 6225 Special Education-Infants and Toddlers-Federal 6238 Secondary Vocational Education (1) Actual ,161 9,258 6,265,83 243,37 58,772 1,44,346 1,278,88 171,817 47, ,44 1,373,394 55,892 (2) Budget ,4 6,276, ,944 7, 1,453,69 1,846, ,3 48,76 34, 1,521,454 52,459 (3) Budget ,8 6,46, ,566 69,635 11,476,353 1,774, ,936 47,5 4, 11,39,246 58,97 Form F-195 Page 3 of 6 GF4

18 FY Run: 8/31/217 9:21:31 AM Spokane School District No.81 GENERAL FUND BUDGET--REVENUES AND OTHER FINANCING SOURCES 6246 Skill Center 6251 Disadvantaged ESEA Disadvantaged, Fed 6252 School Improve, Fed Other Title Grants under ESEA, Fed 6253 ESEA Migrant, Federal 6254 Reading First, Federal 6257 Institutions, Neglected and Delinquent 6261 Head Start 6262 Math & Science--Professional Development 6264 Limited English Proficiency (formerly Bilingual) 6267 Indian Education JOM 6268 Indian Education, ED 6276 Targeted Assistance 6278 Youth Training, Direct Grants 6288 Childcare 6289 Other Community Services 6298 School Food Services 6299 Transportation--Operations 63 Federal Grants Through Other Agencies, Unassigned 631 Medicaid Administrative Match 6318 Federal Stimulus--Competitive Grants 6321 Special Education--Medicaid Reimbursement 6322 Special Ed-Infants and Toddlers-Medicaid Reimbursements 6324 Special Education--Supplemental 6325 Special Education-Infants and Toddlers-Federal 6338 Secondary Vocational Education 6346 Skill Center 6351 Disadvantaged ESEA Disadvantaged, Fed 6352 School Improve, Fed Other Title Grants under ESEA, Fed 6353 Migrant ESEA Migrant, Federal 6354 Reading First, Federal 6357 Institutions, Neglected and Delinquent 6361 Head Start 6362 Math & Science--Professional Development 6364 Limited English Proficiency (formerly Bilingual) (1) Actual ,17 1,292, , (2) Budget ,153 2,565, , (3) Budget ,96 2,541, , Form F-195 Page 4 of 6 GF4

19 FY Run: 8/31/217 9:21:31 AM Spokane School District No.81 GENERAL FUND BUDGET--REVENUES AND OTHER FINANCING SOURCES 6367 Indian Education JOM 6368 Indian Education, ED 6376 Targeted Assistance 6378 Youth Training Programs 6388 Childcare 6389 Other Community Services 6398 School Food Services 6399 Transportation--Operations 6998 USDA Commodities 6 TOTAL FEDERAL, SPECIAL PURPOSE REVENUES FROM OTHER SCHOOL DISTRICTS 71 Program Participation, Unassigned 7121 Special Education 7122 Special Education-Infants and Toddlers 7131 Vocational Education 7145 Skill Center 7189 Other Community Services 7197 Support Services 7198 School Food Services 7199 Transportation 731 Nonhigh Participation 7 TOTAL REVENUES FROM OTHER SCHOOL DISTRICTS REVENUES FROM OTHER ENTITIES 81 Governmental Entities 8188 Childcare 8189 Community Services 8198 School Food Services 8199 Transportation 82 Private Foundations 85 Nonfederal, ESD 8521 Educational Service Districts-Special Education 8522 Ed Service Districts-Special Ed-Infants and Toddlers 8 TOTAL REVENUES FROM OTHER ENTITES OTHER FINANCING SOURCES (1) Actual ,12,637 1,17,262 36,11,68 451,762 2,525 52,33 4,651 3,297 6,66 61,928 71,468 5, ,81 62,466 (2) Budget ,778,324 1,16,638 38,962, ,355 19, 53, 38,6 16, 13, ,467 72,38 11,5 97, ,468 (3) Budget ,618,224 1,253,5 4,791, ,6 19, 3,35 42,3 16, 6, ,739 9,1 736, ,451 Form F-195 Page 5 of 6 GF4

20 FY Run: 8/31/217 9:21:31 AM Spokane School District No.81 GENERAL FUND BUDGET--REVENUES AND OTHER FINANCING SOURCES 91 Sale of Bonds 93 Sale of Equipment 94 Compensated Loss of Fixed Assets 95 Long-Term Financing 99 Transfers 9 TOTAL OTHER FINANCING SOURCES TOTAL REVENUES AND OTHER FINANCING SOURCES (1) Actual ,663 9, ,452,721 (2) Budget , 3, 389,86,361 (3) Budget , 3, 419,597,25 Form F-195 Page 6 of 6 GF4

21 FY Run: 8/31/217 9:21:32 AM Spokane School District No.81 EXPENDITURE BY PROGRAM REGULAR INSTRUCTION 1 Basic Education 2 Alternative Learning Experience 3 Basic Education - Dropout Reengagement TOTAL REGULAR INSTRUCTION FEDERAL STIMULUS 18 Federal Stimulus - Competitive Grants 1 TOTAL FEDERAL STIMULUS SPECIAL EDUCATION INSTRUCTION 21 Special Education, Supplemental, State 22 Special Education, Infants and Toddlers, State 24 Special Education, Supplemental, Federal 25 Special Education, Infants and Toddlers, Federal 26 Special Education, Institutions, State 29 Special Education, Other, Federal 2 TOTAL SPECIAL EDUCATION INSTRUCTION VOCATIONAL EDUCATION INSTRUCTION 31 Vocational, Basic, State 34 Middle School Career and Technical Education, State 38 Vocational, Federal 39 Vocational, Other Categorical 3 TOTAL VOCATIONAL EDUCATION INSTRUCTION SKILL CENTER INSTRUCTION 45 Skill Center, Basic, State 46 Skill Center, Federal 4 TOTAL SKILL CENTER INSTRUCTION COMPENSATORY EDUCATION INSTUCTION 51 Disadvantaged (formerly Remediation) ESEA Disadvantaged, Federal 52 Other Title Grants Under ESEA - Federal 52 School Improvement, Federal Other Title Grants under ESEA, Federal 53 Migrant ESEA Migrant, Federal 54 Reading First, Federal 55 Learning Assistance Program (LAP), State 56 State Institutions, Centers and Homes, Delinquent (1) Actual ,536,574 7,182, , ,568,563 36,658,7 2,177,242 6,18,147 44,853,396 8,999,646 2,367, , ,62,788 3,264,94 56,429 3,321,369 1,12,917 1,227,734 XXXXX 8,421,811 (2) Budget ,31,327 7,996,45 8,647 28,17,19 41,573,556 2,87,347 6,18,733 49,679,636 8,96,154 2,417, ,69 11, 11,66,77 3,348,12 67,121 3,415,133 1,33,598 XXXXX 1,77,63 8,562,2 (3) Budget ,824,24 8,547, ,91 221,249,688 47,329,536 2,324,968 6,177,366 55,831,87 9,232,481 2,84, ,639 11, 12,286,371 3,417,48 67,138 3,484,186 11,74,749 XXXXX 1,711,14 13,24,36 Form F-195 Page 1 of 2 GF8

22 FY Run: 8/31/217 9:21:32 AM Spokane School District No.81 EXPENDITURE BY PROGRAM 57 State Institutions, Neglected and Delinquent, Federal 58 Special and Pilot Programs, State 59 Institutions - Juveniles in Adult Jails 61 Head Start, Federal 62 Math and Science, Professional Development, Federal 64 Limited English Proficiency, Federal 65 Transitional Bilingual, State 67 Indian Education, Federal, JOM 68 Indian Education, Federal, ED 69 Compensatory, Other 5 and 6 TOTAL COMPENSATORY EDUCATION INSTRUCTION OTHER INSTRUCTIONAL PROGRAMS 71 Traffic Safety 73 Summer School 74 Highly Capable 75 Professional Development, State 76 Targeted Assistance, Federal 78 Youth Training Programs, Federal 79 Instructional Programs, Other 7 TOTAL OTHER INSTRUCTIONAL PROGRAMS COMMUNITY SERVICES 81 Public Radio/Television 86 Community Schools 88 Child Care 88 Childcare 89 Other Community Services 8 TOTAL COMMUNITY SERVICES SUPPORT SERVICES 97 District-wide Support 98 School Food Services 99 Pupil Transportation 9 TOTAL SUPPORT SERVICES TOTAL PROGRAM EXPENDITURES (1) Actual ,894, ,973 4,43,672 21,673 34,966 28,72, ,655 1,33,7 2,68,342 3,751,4 2,63 2,32,675 XXXXX 4,593,849 6,899,128 46,27,857 13,773,575 1,165,788 7,21,221 36,926,735 (2) Budget ,829,65 25,883 5,127,621 21, ,888 32,258, ,464 1,634,211 3,348,666 5,256,341 3,47 XXXXX 2,413,88 5,24,254 7,62,812 47,687,456 14,731,623 1,556,344 72,975,423 39,919,365 (3) Budget ,837, ,742 4,718, ,69 43,985 37,528, ,139 1,742,277 3,488,532 5,466,948 8,19 XXXXX 2,535,624 5,21,817 7,745,55 48,987,289 15,285,84 11,157,261 75,43, ,23,699 Form F-195 Page 2 of 2 GF8

23 FY Run: 8/31/217 9:21:34 AM Spokane School District No.81 PROGRAM SUMMARY BY OBJECT OF EXPENDITURE Program 1 Basic Education 2 ALE Total Object 211,824,24 8,547,573 () Debit Transfer 921,268 4,211 (1) Credit Transfer (2) Cert. Salaries 128,396,799 4,975,991 (3) Class. Salaries 13,949, ,781 (4) Employee Benefits 53,626,167 2,79,139 (5) Supplies / Materials 7,428,323 36,761 (7) Purchased Services 7,179, ,515 (8) Travel 322,996 28,175 (9) Capital Outlay 3 Basic Education - Dropout Reengagement 878,91 878,91 TOTAL REGULAR INSTRUCTION 221,249, , ,372,79 14,771,55 55,75,36 7,735,84 8,352,83 351, Federal Stimulus - Competitive Grants TOTAL FEDERAL STIMULUS 21 Sp Ed, Sup, St 47,329,536 14,428 2,577,53 1,841,928 14,349,6 51, ,832 67,1 22 Sp Ed, I&T, St 2,324,968 2,324, Sp Ed, Sup, Fed 6,177,366 15,798 4,47,7 57,48 1,688,298 6, ,6 25 Sp Ed, I&T, Fed 26 Sp Ed, Inst, St 29 Sp Ed, Oth, Fed TOTAL SPECIAL EDUCATION INSTRUCTION 55,831,87 12,226 24,984,6 1,899,48 16,37, ,478 3,24,1 68,7 31 Voc, Basic, St 9,232,481 27,725 5,483, ,148 2,215, ,13 138,11 76,96 25, MidSchCar/Tec 2,84,251 5,968 1,564,36 53, , ,769 27,373 7, 194, Voc, Fed 238, ,3 2,212 5,946 23,299 2,4 3, 39 Voc, Other 11, 1,5 6,7 1,8 1, Form F-195 Page 1 of 4 GF9

24 FY Run: 8/31/217 9:21:34 AM Spokane School District No.81 PROGRAM SUMMARY BY OBJECT OF EXPENDITURE Program TOTAL VOCATIONAL EDUCATION INSTRUCTION 45 Skil Cnt, Bas, St 46 Skill Cntr, Fed TOTAL SKILL CENTER INSTRUCTION 51 ESEA Disadvantaged, Federal 52 Other Title Grants under ESEA, Federal 53 ESEA Migrant, Federal 54 Read First, Fed 55 LAP Total Object 12,286,371 3,417,48 67,138 3,484,186 11,74,749 1,711,14 13,24,36 () Debit Transfer 35,675 15,93 15,93 53,64 2,393 21,682 (1) Credit Transfer -3,15-3,15 (2) Cert. Salaries 7,68,979 1,699,393 6, 1,75,393 6,888,698 1,47,4 9,154,876 (3) Class. Salaries 521, , , , ,564 (4) Employee Benefits 2,81,25 746, ,216 2,686,29 287,822 3,241,267 (5) Supplies / Materials 1,191, ,833 22, , ,717 55,946 47,836 (7) Purchased Services 169, ,3 6, 345,3 232, ,24 21,481 (8) Travel 87,96 2,486 12, 32,486 86,675 72,735 5,654 (9) Capital Outlay 4, , 2,26 56 St In, Ctr/Hm, D 57 St In, N/D, Fed 58 Sp/Plt Pgm, St 5,837,894 2,89 2,986, , , ,781 1,58,866 6, I-JAJ 61 Head Start, Fed 62 MS, Pro Dv, Fed 64 LEP, Fed 339,742 13, ,952 6, 51,16 91,12 1, 8,99 65 Tran Biling, St 4,718,289 17,31 2,621, ,73 1,343,293 7,4 2,45 9,15 67 Ind Ed, Fd, JOM 68 Ind Ed, Fd, 211, ,878 79,974 63,819 2,275 1,297 5 Form F-195 Page 2 of 4 GF9

25 FY Run: 8/31/217 9:21:34 AM Spokane School District No.81 PROGRAM SUMMARY BY OBJECT OF EXPENDITURE Program 69 Comp, Othr Total Object 43,985 () Debit Transfer 24,72 (1) Credit Transfer (2) Cert. Salaries 181,42 (3) Class. Salaries 17,987 (4) Employee Benefits 55,645 (5) Supplies / Materials 9,823 (7) Purchased Services 28,226 (8) Travel 32,182 (9) Capital Outlay TOTAL COMPENSATORY EDUCATION INSTRUCTION 37,528, ,589 23,11,988 1,594,344 8,56,877 2,168,79 1,798,16 222, Traffic Safety 73 Summer School 236,139 2,655 56,6 17,42 39,99 17,132 12, Highly Capable 1,742,277 4,788 1,181, ,162 89,94 18,4 2,8 75 Prof Dev, State 76 Target Asst, Fed 78 Yth Trg Pm, Fed 79 Inst Pgm, Othr 3,488,532 5, ,97 574,57 396,47 883,133 1,48,727 61,843 TOTAL OTHER INSTRUCTIONAL PROGRAMS 5,466,948 57,775 1,711, , ,541 99,25 1,79,461 64, Public Radio/TV 86 Comm Schools 8,19 1 3, 3,5 1, Childcare 2,535,624 99,766 1,531, ,753 37,178 98,873 2,6 89 Othr Comm Srv 5,21, , ,713 2,914,39 1,291,47 7,86 172,681 9,6 TOTAL COMMUNITY SERVICES 7,745,55 677, ,713 4,448,993 2,58,399 18,38 271,554 12,2 97 Distwide Suppt 48,987, ,725-1,798,821 1,62,22 22,241,566 9,682,543 3,79,3 12,715,88 124,13 498,25 98 Schl Food Serv 15,285,84 114, ,81 5,79,844 3,351,214 6,752,416 19,86 16,7 62, Pupil Transp 11,157,261 4, ,32 157,53 3,8 1,48,72 3,3 TOTAL SUPPORT SERVICES 75,43, ,291-2,792,631 1,62,22 28,611,73 13,191,26 1,546,219 23,315, ,13 56,882 Form F-195 Page 3 of 4 GF9

26 FY Run: 8/31/217 9:21:34 AM Spokane School District No.81 PROGRAM SUMMARY BY OBJECT OF EXPENDITURE Program OBJECT TOTALS Total Object 419,23,699 () Debit Transfer 2,795,781 (1) Credit Transfer -2,795,781 (2) Cert. Salaries 193,175,882 (3) Class. Salaries 61,865,896 (4) Employee Benefits 99,938,747 (5) Supplies / Materials 23,542,67 (7) Purchased Services 38,536,35 (8) Travel 983,39 (9) Capital Outlay 981,412 Form F-195 Page 4 of 4 GF9

27 FY Run 8/31/217 9:21:36 AM Spokane School No. 81 PROGRAM 1 - Basic Education OBJECTS OF EXPENDITURE () (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 21 Supv Inst 3,772,397 59,199 1,652, ,657 93,247 64,45 58,53 12,15 22 Lrn Resrc 6,51,141 2,364 2,95, ,664 1,514,282 44,9 717,395 1,41 23 Princ Off 22,271, ,571 8,386,744 6,99,887 6,25, ,36 171,765 2,37 24 Guid/Coun 1,395, ,65,373 43,596 2,62,343 12, ,17 7,4 25 Pupil M/S 535,96 1,456 56,525 32, ,117 5,4 26 Health 2,824,474 8, ,352 1,257, ,473 53,68 77,25 6,6 27 Teaching 145,63, ,187 99,473,19 1,55,263 38,424,662 2,447,913 3,931,994 38,39 28 Extracur 6,552,843 2,423 3,629,148 1,57,98 1,78,1 12, ,971 5, Pmt to SD 31 InstProDev 5,296,259 24,995 3,584,99 54, ,466 41,53 461, , Inst Tech 3,188, ,94 1,225,491 55, , ,49 5, Curriculum 5,35,683 6,1 999, , ,468 3,45, ,961 Total 211,824,24 921, ,396,799 13,949,274 53,626,167 7,428,323 7,179, ,996 FTE PROGRAM STAFF 1, Form F-195 Page 1 of 29 GF9-1

28 FY Run 8/31/217 9:21:36 AM Spokane School No. 81 PROGRAM 2 - Alternative Learning Experience OBJECTS OF EXPENDITURE () (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 21 Supv Inst 83,995 7, ,946 47, ,712 6,75 8, 1,55 22 Lrn Resrc 11,9 9,4 2,5 23 Princ Off 83,923 3, ,56 29, ,83 12,8 6,225 2,1 24 Guid/Coun 247, ,532 69, Pupil M/S Health 6,484 4,15 2, Teaching 6,352,164 1,685 4,224, ,486 1,518, , ,84 5,5 28 Extracur 22,268 14,545 1,875 4,148 1,7 29 Pmt to SD 31 InstProDev 181,495 3,1 117,218 2,236 27,791 1, 11,25 18,9 32 Inst Tech 12,85 12, Curriculum 15,81 3,2 31,415 6,171 6,395 3,9 Total 8,547,573 4,211 4,975, ,781 2,79,139 36, ,515 28,175 FTE PROGRAM STAFF Form F-195 Page 2 of 29 GF9-2

29 FY Run 8/31/217 9:21:36 AM Spokane School No. 81 PROGRAM 3 - Basic Education - Dropout Reengagement OBJECTS OF EXPENDITURE () (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 21 Supv Inst 22 Lrn Resrc 23 Princ Off 24 Guid/Coun 25 Pupil M/S 26 Health 27 Teaching 878,91 878,91 28 Extracur 29 Pmt to SD 31 InstProDev 32 Inst Tech 33 Curriculum Total 878,91 878,91 FTE PROGRAM STAFF.. Form F-195 Page 3 of 29 GF9-3

30 FY Run 8/31/217 9:21:36 AM Spokane School No. 81 PROGRAM 21 - Special Education, Supplemental, State OBJECTS OF EXPENDITURE () (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 21 Supv Inst 1,521,712 7, ,157 34, ,97 17,6 13,65 4,9 22 Lrn Resrc 23 Princ Off 123, ,442 23,83 31,157 5, 7 24 Guid/Coun 52,138 34,93 17, Pupil M/S 26 Health 11,26,28 21,491 6,95,927 67,49 2,923, ,45 347,98 23, 27 Teaching 33,42,36 22,9 12,275,482 9,725,171 1,817,386 19,395 42,42 31,3 28 Extracur 39,768 1,76 16,356 6,66 6, 1 29 Pmt to SD 31 InstProDev 713,382 1,2 493,358 22, ,225 3,3 6,6 7,8 32 Inst Tech 267,983 5,429 44,516 21, , Curriculum 183,416 5,981 12,975 9,46 29, Total 47,329,536 14,428 2,577,53 1,841,928 14,349,6 51, ,832 67,1 FTE PROGRAM STAFF Form F-195 Page 4 of 29 GF9-21

31 FY Run 8/31/217 9:21:36 AM Spokane School No. 81 PROGRAM 22 - Special Education, Infants and Toddlers, State OBJECTS OF EXPENDITURE () (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 21 Supv Inst 22 Lrn Resrc 23 Princ Off 24 Guid/Coun 25 Pupil M/S 26 Health 27 Teaching 2,324,968 2,324, Extracur 29 Pmt to SD 31 InstProDev 32 Inst Tech 33 Curriculum Total 2,324,968 2,324,968 FTE PROGRAM STAFF.. Form F-195 Page 5 of 29 GF9-22

32 FY Run 8/31/217 9:21:36 AM Spokane School No. 81 PROGRAM 24 - Special Education, Supplemental, Federal OBJECTS OF EXPENDITURE () (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 21 Supv Inst 22 Lrn Resrc 24 Guid/Coun 25 Pupil M/S 26 Health 41, ,66 11,165 1, Teaching 5,997,951 2,266 4,278,385 57,48 1,653,137 5, ,1 29 Pmt to SD 31 InstProDev 124,12 1,16 23, Inst Tech 13,786 13, Curriculum Total 6,177,366 15,798 4,47,7 57,48 1,688,298 6, ,6 FTE PROGRAM STAFF Form F-195 Page 6 of 29 GF9-24

33 FY Run 8/31/217 9:21:36 AM Spokane School No. 81 PROGRAM 31 - Vocational, Basic, State OBJECTS OF EXPENDITURE () (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 21 Supv Inst 453, ,117 63,6 117,2 3,65 1,1 1,14 22 Lrn Resrc 24 Guid/Coun 548,6 262, , , Pupil M/S 27 Teaching 6,918,66 8,65 4,555, ,858 1,87, ,88 11,5 6,87 28 Extracur 27, ,365 34,452 8,8 25, 67, 29 Pmt to SD 31 InstProDev 321, ,966 55,45 1,5 32 Inst Tech 71,152 18,712 14,547 4,35 339, ,2 25, Curriculum 1,41 7,5 1,91 1, Total 9,232,481 27,725 5,483, ,148 2,215, ,13 138,11 76,96 25,416 FTE PROGRAM STAFF Form F-195 Page 7 of 29 GF9-31

34 FY Run 8/31/217 9:21:36 AM Spokane School No. 81 PROGRAM 34 - Middle School Career and Technical Education, State OBJECTS OF EXPENDITURE () (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 21 Supv Inst 117, ,215 18,781 3, Lrn Resrc 24 Guid/Coun 25 Pupil M/S 27 Teaching 2,221, ,41, ,165 81,683 8, , Extracur 2,273 5, 1,273 4, 7, 3, 29 Pmt to SD 31 InstProDev 17,227 75,994 17,33 11, 3,2 32 Inst Tech 298,35 5,746 34,515 13, , Curriculum 38,773 5, 1,273 32,5 Total 2,84,251 5,968 1,564,36 53, , ,769 27,373 7, 194,854 FTE PROGRAM STAFF Form F-195 Page 8 of 29 GF9-34

35 FY Run 8/31/217 9:21:36 AM Spokane School No. 81 PROGRAM 38 - Vocational, Federal OBJECTS OF EXPENDITURE () (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 21 Supv Inst 22 Lrn Resrc 24 Guid/Coun 25 Pupil M/S 27 Teaching 66, , 2,212 1,797 55,9 1, Pmt to SD 31 InstProDev 11,27 6, 1,527 1, 2,5 32 Inst Tech 147, ,35 33 Curriculum 13,97 1,3 2, Oper Bldg Total 238, ,3 2,212 5,946 23,299 2,4 3, FTE PROGRAM STAFF.. Form F-195 Page 9 of 29 GF9-38

36 FY Run 8/31/217 9:21:36 AM Spokane School No. 81 PROGRAM 39 - Vocational, Other Categorical OBJECTS OF EXPENDITURE () (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 21 Supv Inst 1, Lrn Resrc 24 Guid/Coun 25 Pupil M/S 27 Teaching 5, ,675 1,5 29 Pmt to SD 31 InstProDev 3,863 2, , 32 Inst Tech 33 Curriculum Total 11, 1,5 6,7 1,8 1, FTE PROGRAM STAFF.. Form F-195 Page 1 of 29 GF9-39

37 FY Run 8/31/217 9:21:36 AM Spokane School No. 81 PROGRAM 45 - Skill Center, Basic, State OBJECTS OF EXPENDITURE () (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 21 Supv Inst 22 Lrn Resrc 23 Princ Off 514,17 3,77 243,85 119,18 129,48 8,5 6,2 4, 24 Guid/Coun 18,536 1,3 86,37 41,26 51, Pupil M/S 26 Health 27 Teaching 2,218,822 4,475-3,15 1,334,733 3,15 486, ,6 176,275 4, Extracur 29 Pmt to SD 31 InstProDev 6,159 34,485 7,974 5,5 12,2 32 Inst Tech 27,1 6,213 19,97 1,7 33 Curriculum Supv Bldg 62 Grnd Mnt 63 Oper Bldg 177,99 123,54 54, Maintnce 122, ,211 16,89 21,136 33, Utilities 115,8 115,8 67 Bldg Secu 68 Insurance Total 3,417,48 15,93-3,15 1,699, , ,6 261, ,3 2, FTE PROGRAM STAFF Form F-195 Page 11 of 29 GF9-45

38 FY Run 8/31/217 9:21:36 AM Spokane School No. 81 PROGRAM 46 - Skill Center, Federal OBJECTS OF EXPENDITURE () (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 21 Supv Inst 22 Lrn Resrc 24 Guid/Coun 25 Pupil M/S 27 Teaching 4,83 3, , 29 Pmt to SD 31 InstProDev 21,88 3, 38 1,5 5, 12, 32 Inst Tech 4,5 2,5 2, 33 Curriculum Total 67,138 6, ,522 6, 12, 2, FTE PROGRAM STAFF.. Form F-195 Page 12 of 29 GF9-46

39 FY Run 8/31/217 9:21:36 AM Spokane School No. 81 PROGRAM 51 - Disadvantaged (formerly Remediation) ESEA Disadvantaged, Federal OBJECTS OF EXPENDITURE () (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 15 Pblc Rltn 21 Supv Inst 59,77 2, ,534 66, ,391 6,15 1,35 6, 22 Lrn Resrc 24 Guid/Coun 751, ,516 78, , Pupil M/S 26 Health 27 Teaching 5,831,128 3,945 3,459,92 284,931 1,426,41 52,289 17,97 1,5 29 Pmt to SD 31 InstProDev 3,81, ,685,556 93,529 45,573 95,742 79, Inst Tech 82,831 19,187 63, Curriculum 89,491 62,61 27,43 63 Oper Bldg 64 Maintnce 65 Utilities Total 11,74,749 53,64 6,888, ,813 2,686,29 697, ,492 86,675 FTE PROGRAM STAFF Form F-195 Page 13 of 29 GF9-51

40 FY Run 8/31/217 9:21:36 AM Spokane School No. 81 PROGRAM 52 - School Improvement, Federal Other Title Grants under ESEA, Federal OBJECTS OF EXPENDITURE () (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 15 Pblc Rltn 21 Supv Inst 22 Lrn Resrc 11,997 11, Princ Off 24 Guid/Coun 25 Pupil M/S 26 Health 27 Teaching 65, 65, 28 Extracur 29 Pmt to SD 31 InstProDev 1,633,214 1,5 1,47,4 287,822 43,949 18,24 72, Inst Tech Curriculum 63 Oper Bldg 64 Maintnce 65 Utilities 91 Publ Actv Total 1,711,14 2,393 1,47,4 287,822 55, ,24 72,735 FTE PROGRAM STAFF 4.5. Form F-195 Page 14 of 29 GF9-52

41 FY Run 8/31/217 9:21:36 AM Spokane School No. 81 PROGRAM 55 - Learning Assistance Program (LAP), State OBJECTS OF EXPENDITURE () (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 21 Supv Inst 216,966 1,351 75,992 72,776 59,347 7, Lrn Resrc 24 Guid/Coun 254,41 184,982 69, Pupil M/S 26 Health 27 Teaching 12,366,162 8,687,631 98,788 3,61,79 333,35 181,729 3, 29 Pmt to SD 31 InstProDev 272, ,271 5,792 2,543 1,554 2,24 32 Inst Tech 84,174 19,886 64, Curriculum 9, ,148 Total 13,24,36 21,682 9,154, ,564 3,241,267 47,836 21,481 5,654 FTE PROGRAM STAFF Form F-195 Page 15 of 29 GF9-55

42 FY Run 8/31/217 9:21:36 AM Spokane School No. 81 PROGRAM 58 - Special and Pilot Programs, State OBJECTS OF EXPENDITURE () (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 21 Supv Inst 46, ,36 12,43 22 Lrn Resrc 19,339 15,416 3, Princ Off 5,376 4,345 1,31 24 Guid/Coun 331, , ,435 81,8 7 19, Pupil M/S 26 Health 96,437 76,872 19, Teaching 4,572, ,219,323 45, ,73 784,29 1,27, Pmt to SD 31 InstProDev 764,974 1, 538,134 13, ,84 31,52 11,814 5, Inst Tech 1,517 1, Curriculum Total 5,837,894 2,89 2,986, , , ,781 1,58,866 6,242 FTE PROGRAM STAFF Form F-195 Page 16 of 29 GF9-58

43 FY Run 8/31/217 9:21:36 AM Spokane School No. 81 PROGRAM 64 - Limited English Proficiency, Federal OBJECTS OF EXPENDITURE () (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 21 Supv Inst 22 Lrn Resrc 24 Guid/Coun 25 Pupil M/S 27 Teaching 15, ,72 6, 2, , 5 29 Pmt to SD 31 InstProDev 138,692 3, 82,88 3,322 5, 9, 8,49 32 Inst Tech Curriculum 95,512 1, 85,512 Total 339,742 13, ,952 6, 51,16 91,12 1, 8,99 FTE PROGRAM STAFF 1.. Form F-195 Page 17 of 29 GF9-64

44 FY Run 8/31/217 9:21:36 AM Spokane School No. 81 PROGRAM 65 - Transitional Bilingual, State OBJECTS OF EXPENDITURE () (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 21 Supv Inst 258, ,147 51,25 66, Lrn Resrc 24 Guid/Coun 7,519 48, 21,119 1,4 25 Pupil M/S 27 Teaching 4,241,141 1,45 2,391, ,313 1,237,192 7,1 13,8 7,65 29 Pmt to SD 31 InstProDev 133,413 9,83 17,51 18,773 6,3 32 Inst Tech 15,14 15,14 33 Curriculum 1 1 Total 4,718,289 17,31 2,621, ,73 1,343,293 7,4 2,45 9,15 FTE PROGRAM STAFF Form F-195 Page 18 of 29 GF9-65

45 FY Run 8/31/217 9:21:36 AM Spokane School No. 81 PROGRAM 68 - Indian Education, Federal, ED OBJECTS OF EXPENDITURE () (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 21 Supv Inst 94, ,489 15,538 26, Guid/Coun 25 Pupil M/S 27 Teaching 117,7 11,389 64,436 37,796 1,875 1, Pmt to SD 31 InstProDev 32 Inst Tech Curriculum Total 211, ,878 79,974 63,819 2,275 1,297 5 FTE PROGRAM STAFF Form F-195 Page 19 of 29 GF9-68

46 FY Run 8/31/217 9:21:36 AM Spokane School No. 81 PROGRAM 69 - Compensatory, Other OBJECTS OF EXPENDITURE () (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 21 Supv Inst 165, ,858 14,9 35, , Lrn Resrc 23 Princ Off 24 Guid/Coun 25 Pupil M/S 26 Health 27 Teaching 127,15 23,428 49,784 12,52 37,373 4, 28 Extracur 29 Pmt to SD 31 InstProDev 86,272 1, 24,278 3,978 7,123 5,32 24, 2, Inst Tech 16,8 16,8 33 Curriculum 35,75 3, ,313 Total 43,985 24,72 181,42 17,987 55,645 9,823 28,226 32,182 FTE PROGRAM STAFF.5.1 Form F-195 Page 2 of 29 GF9-69

47 FY Run 8/31/217 9:21:36 AM Spokane School No. 81 PROGRAM 73 - Summer School OBJECTS OF EXPENDITURE () (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 21 Supv Inst 23 Princ Off 5,352 4,32 1,32 25 Pupil M/S 26 Health 27 Teaching 23,787 2,655 56,6 13,1 38,877 17,132 12, Pmt to SD 31 InstProDev 32 Inst Tech 33 Curriculum Total 236,139 2,655 56,6 17,42 39,99 17,132 12, FTE PROGRAM STAFF.. Form F-195 Page 21 of 29 GF9-73

48 FY Run 8/31/217 9:21:36 AM Spokane School No. 81 PROGRAM 74 - Highly Capable OBJECTS OF EXPENDITURE () (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 24 Guid/Coun 1, 1, 25 Pupil M/S 26 Health 27 Teaching 1,625, ,127,93 432,2 45,79 17,65 1,3 29 Pmt to SD 31 InstProDev 43, ,954 7, ,5 32 Inst Tech 38,263 4,113 34,15 33 Curriculum 25,47 2,33 5, Supv Inst 22 Lrn Resrc Total 1,742,277 4,788 1,181, ,162 89,94 18,4 2,8 FTE PROGRAM STAFF Form F-195 Page 22 of 29 GF9-74

49 FY Run 8/31/217 9:21:36 AM Spokane School No. 81 PROGRAM 79 - Instructional Programs, Other OBJECTS OF EXPENDITURE () (1) (2) (3) (4) (5) (7) (8) (9) Debit Credit Cert. Class. Employee Supplies / Purchased Capital Activity Total Transfer Transfer Salaries Salaries Benefits Materials Services Travel Outlay 21 Supv Inst 386,212 1,212 6, ,597 8,393 2,45 88,168 1, Lrn Resrc 23 Princ Off 24 Guid/Coun 87,295 4,47 19,53 1,222 22,6 3,5 25 Pupil M/S 26 Health 27 Teaching 2,59,266 27,65 34, , ,359 85, , Extracur 29 Pmt to SD 31 InstProDev 417,2 2, ,716 19,825 36,984 28,37 14,317 47,74 32 Inst Tech 1,357 1, Curriculum 62 Grnd Mnt 63 Oper Bldg 64 Maintnce 65 Utilities 68 Insurance 91 Publ Actv 6,4 2,5 2,5 1, Total 3,488,532 5, ,97 574,57 396,47 883,133 1,48,727 61,843 FTE PROGRAM STAFF Form F-195 Page 23 of 29 GF9-79