FEDERAL WAY SCHOOL DISTRICT No. 210 RUN DEC 04, 15:16 F-195 BUDGET FOR FISCAL YEAR CERTIFICATION

Transcription

1 F-195 BUDGET FOR FISCAL YEAR CERTIFICATION As Secretary to the Board of Directors of FEDERAL WAY School District No. 210 of KING County, I do hereby certify that the Board of Directors, at a public meeting advertised pursuant to RCW 28A and held pursuant to RCW 28A ; (a) established the total appropriation expenditure amount for each fund for the fiscal year; and (b) the budget for each fund represents the budget as adopted by the Board of Directors; and (c) the budget is prepared on the modified accrual basis of accounting pursuant to RCW 28A ; and (d) the Board of Directors and officers of said school district are fully cognizant of their liability under the provisions of RCW 28A ; and (e) if applicable, pursuant to RCW 28A and WAC the Board of Directors has executed a resolution as part of the budget hearing requesting approval for operating transfers from the General Fund to the Debt Service Fund and/or the Capital Projects Fund; and (f) pursuant to RCW , the Board of Directors determined the amount of new fiscal year excess tax levy requirements needed General, Transportation, Capital Projects and Debt Service Fund budgets. Secretary to the Board of Directors Budget Adoption Date FOR ESD AND OSPI USE ONLY The School District budget has been reviewed and the total appropriation expenditure amount in each fund is fixed and filed in accordance with RCW 28A.505 for the period September 1, 2008 through August 31, 2009 ESD Superintendent or Designee Date OSPI Representative Date Certification Page

2 TABLE OF CONTENTS For Fiscal Year DESCRIPTION PAGE NUMBER DESCRIPTION PAGE NUMBER Budget & Excess Levy Certification Certification Debt Service Fund Budget Budget & Excess Levy Summary Fund Summary Summary DS1 General Fund Financial Summary Budget Summary Revenues and Other Financing Sources DS2 Outstanding Bonds Detail DS3 General Fund Budget Excess Levy Work Sheet DS4 Enrollment & Staff Counts GF1 Summary GF2-3 Capital Projects Fund Budget Revenues and Other Financing Sources GF4-7 Summary CP1-2 Expenditures Revenues and Other Financing Sources CP3-4 Program Summaries GF8a-8c Excess Levy Work Sheet CP5 Program Summary by Object GF9a-9b Description of Projects CP6 Program Matrices GF9 Series Salary Exhibit - Certificated Employees CP7 Salary Exhibits Follow Program Matrices Salary Exhibit - Classified Employees CP8 Object Summary GF10 Long-Term Finan. - Cond. Sales Contracts CP9 Activity Summary GF11-12 Staff Counts by Activity GF13-14 Transportation Vehicle Fund Budget Excess Levy Work Sheet GF15 Summary TVF1-2 Long-Term Finan. Cond. Sales Contracts GF16 Excess Levy Work Sheet TVF3 Long-Term Finan. - Cond. Sales Contracts TVF4 Associated Student Body Fund Budget Summary ASB1

3 BUDGET AND EXCESS LEVY SUMMARY - FISCAL YEAR SECTION A: BUDGET SUMMARY Associated Debt Capital Transportation General Student Body Service Projects Vehicle Fund Fund Fund Fund Fund Total Revenues and Other Fin. Sources $ 207,590,000 $ 4,357,900 $ 19,003,000 $ 53,900,000 $ 687,500 Total Appropriation (Exp) 209,190,000 4,508,300 19,220,900 69,700, ,500 Otr Fin U-Trns Out(G.L.536) 0 XXXXXX Otr Financing Uses(G.L.535) 0 XXXXXX Excess of Revenues/Other Fin. Sources Over/(Under) Exp. and Other Fin. Uses 1,600, , ,900-15,800,000-85,000- Beginning Total Fund Bal. 9,247, ,600 7,100,000 38,239, ,000 Ending Total Fund Balance 7,647, ,200 6,882,100 22,439, ,000 SECTION B: EXCESS LEVIES FOR 2009 COLLECTION Excess levy approved by voters for 2009 collection 36,000,000 Rollback mandated by school district Board of Directors 1/ 0 Net excess levy amount for 2009 collection after rollback 36,000,000 XXXXXX 18,700,000 1,800,000 0 CHECK FIGURE BY FUND 1,720,811,325 24,045, ,063, ,784,916 4,145,000 The check figure is a total for Expenditures, Revenues, & Item Numbers. The number itself is not significant, only that it is consistent between the ESD locked version & the locked version reported to OSPI. The intent is to ensure the file received at OSPI is the same as the ESD level. A difference in the check figure would mean the file at the ESD level was changed after it was submitted. The check figure is not a monetary amount and does not deal with nor represent hundreds of thousands of dollars. 1/ Rollback of levies need to be certified pursuant to RCW Please do NOT include such resolutions as a part of this document. Fund Summary Page

4 GENERAL FUND FINANCIAL SUMMARY - FISCAL YEAR Actual % of Budget % of Budget % of ENROLLMENT and STAFFING SUMMARY Total Total Total Total K-12 FTE Enrollment Counts 21, , , FTE Certificated Employees 1, , , FTE Classified Employees FINANCIAL SUMMARY Total Rev. and Other Financing Srces 179,457, ,309, ,590,000 Total Expenditures 176,304, ,263, ,190,000 Total Beginning Fund Balance 6,828,684 6,997,400 9,247,000 Total Ending Fund Balance 9,981,453 8,043,400 7,647,000 Expenditure Summary By Program Groups: Regular Instruction 97,846, ,177, ,964, Special Education Instruction 20,327, ,259, ,149, Vocational Instruction 4,807, ,044, ,700, Skills Center Instruction Compensatory Education 16,627, ,742, ,134, Other Instructional Programs 2,168, ,644, ,639, Community Services 346, , , Support Services 34,180, ,046, ,251, Total - Program Groups 176,304, ,263, ,190, Expenditure Summary By Activity Groups: Teaching Activities 110,281, ,221, ,894, Teaching Support 18,384, ,411, ,513, Other Supportive Activities 27,713, ,393, ,245, Building Administration 11,157, ,201, ,790, Central Administration 8,768, ,034, ,744, Total - Activity Groups 176,304, ,263, ,190, Expenditure Summary By Objects Certificated Salaries 83,231, ,129, ,956, Classified Salaries 31,126, ,357, ,017, Employee Benefits & Payroll Taxes 36,410, ,544, ,099, Supplies, Instructional Resources & Non-Capitalized Items 9,179, ,301, ,478, Purchased Services 14,926, ,973, ,783, Travel 318, , , Capital Outlay 1,111, , , Total Objects 176,304, ,263, ,190, Budget Summary Page

5 ENROLLMENT AND STAFF COUNTS (1) (2) (3) Prior Year Current Year New Year Actual 1/ Budget 2/ Budget 3/ A. FTE ENROLLMENT COUNTS (Calculate to two decimal places) Kindergarten Grade 1 1, , , Grade 2 1, , , Grade 3 1, , , Grade 4 1, , , Grade 5 1, , , Grade 6 1, , , Grade 7 1, , , Grade 8 1, , , Grade 9 2, , , Grade 10 1, , , Grade 11 (excluding Running Start) 1, , , Grade 12 (excluding Running Start) 1, , , SUBTOTAL 20, , , Running Start TOTAL K-12 21, , , B. STAFF COUNTS (Calculate to three decimal places) 1. General Fund FTE Certificated Employees 4/ 1, , , General Fund FTE Classified Employees 4/ / Enrollment counts in A.1-A.14 are the average enrollment as displayed in Report 1251 for March, in the prior fiscal year. 2/ Enrollment counts in A.1-A.14 are the enrollment used for budget purposes in the current year that have not been updated to actual. 3/ Enrollment should include special ed, part-time private, home-based, and summer students eligible for BEA funding, as reflected in the F / The FTE 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-195. FORM SPI F-195 (Rev. 9/08) GF1

6 SUMMARY OF GENERAL FUND BUDGET (1) (2) (3) Actual Budget Budget REVENUES AND OTHER FINANCING SOURCES 1000 Local Taxes 30,641,521 30,933,800 34,048, Local Support Nontax 6,365,868 7,540,900 8,100, State, General Purpose 99,157, ,621, ,113, State, Special Purpose 28,512,472 33,870,300 36,707, Federal, General Purpose 81,204 81,000 81, Federal, Special Purpose 14,478,664 14,486,800 14,714, Revenues from Other School Districts 45,363 20,000 70, Revenues from Other Entities 132, , , Other Financing Sources 41,908 5,000 5,000 A. Total REVENUES AND OTHER FINANCING SOURCES 179,457, ,309, ,590,000 EXPENDITURES 00 Regular Instruction 97,846, ,177, ,964, Special Education Instruction 20,327,421 24,259,040 26,149, Vocational Education Instruction 4,807,611 5,044,407 5,700, Skills Center Instruction &60 Compensatory Education Instruction 16,627,014 20,742,726 24,134, Other Instructional Programs 2,168,217 3,644,116 3,639, Community Services 346, , , Support Services 34,180,830 35,046,203 37,251,105 B. Total EXPENDITURES 176,304, ,263, ,190,000 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 FIN. USES (A-B-C-D) 3,152,769 1,046,000 1,600,000-1/ G.L. 536 is an account that is used to summarize actions for other financing uses-transfers out. 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 Tranportation Vehicle Fund to transfer out resources to the DSF. Refer to Page DS3 for detail of estimated outstanding nonvoted bond detail information. FORM SPI F-195 (Rev. 9/08) GF2

7 SUMMARY OF GENERAL FUND BUDGET (Contd.) (1) (2) (3) Actual Budget Budget BEGINNING FUND BALANCE G.L.810 Reserved for Other Items 167, ,800,000 G.L.830 Reserved for Debt Service G.L.835 Reserved for Arbitrage Rebate G.L.840 Reserved for Inventory 484, , ,300 G.L.850 Reserved for Uninsured Risks 222, , ,400 G.L.870 Unreserved, Designated for Other Items 1,142,349 1,000,000 1,511,900 G.L.875 Unreserved, Designated for Contingencies G.L.890 Unreserved, Undesignated Fund Balance 4,811,343 5,290,000 5,131,400 F. Total BEGINNING FUND BALANCE 6,828,684 6,997,400 9,247,000 G. GL 898 PRIOR YEAR CORRECTIONS OR RESTATEMENTS (+ or -) 0 XXXXXX XXXXXX ENDING FUND BALANCE H.L.810 Reserved for Other Items 1,539, ,000 G.L.830 Reserved for Debt Service G.L.835 Reserved for Arbitrage Rebate G.L.840 Reserved for Inventory 581, , ,300 G.L.850 Reserved for Uninsured Risks 222, , ,400 G.L.870 Unreserved, Designated for Other Items 2,311,918 2,046,000 1,377,000 G.L.875 Unreserved, Designated for Contingencies G.L.890 Unreserved, Undesignated Fund Balance 5,326,362 5,290,000 5,266,300 H. Total ENDING FUND BALANCE (E + F, + or - H) 9,981,453 8,043,400 7,647,000 1/ 1/ Line H must be equal to or greater than all reserved fund balances. FORM SPI F-195 (Rev. 9/08) GF3

8 GENERAL FUND BUDGET - REVENUES AND OTHER FINANCING SOURCES (1) (2) (3) Actual Budget Budget LOCAL TAXES 1100 Local Property Taxes 30,641,457 30,931,800 34,046, Sale of Tax Title Property Local In-Lieu-of Taxes 0 2,000 2, Timber Excise Tax County Administered Forests Other Local Taxes Total LOCAL TAXES 30,641,521 30,933,800 34,048,800 LOCAL SUPPORT NONTAX 2100 Tuitions and Fees, Unassigned 1,132,605 1,111,000 1,041, Secondary Vocational Education Tuition Skills Center Tuitions and Fees Traffic Safety Education Fees 266, , , Summer School Tuitions and Fees 206, , , Community School Tuitions and Fees Day Care Tuitions and Fees 145, , , Sales of Goods, Supplies, and Services, Unassigned 544, , , Secondary Voc.Ed.,Sales of Goods,Supplies and Services 86,302 65,000 65, Skills Center, Sales of Goods, Supplies and Services Day Care Other Community Services 191, , , School Food Services 2,225,708 2,286,000 2,568, School Bus Revenue 262, , , Investment Earnings 600, , , Interfund Loan Interest Earnings Gifts and Donations 277, , , Fines and Damages 40,265 35,000 35, Rentals and Leases 166, , , Insurance Recoveries 13,303-50,000 50, Local Support Nontax, Unassigned 62,784 1,513,000 2,054, E-Rate 170, Total LOCAL SUPPORT NONTAX 6,365,869 7,540,900 8,100,700 FORM SPI F-195 (Rev. 9/08) GF4

9 GENERAL FUND BUDGET - REVENUES AND OTHER FINANCING SOURCES (Contd.) (1) (2) (3) Actual Budget Budget STATE, GENERAL PURPOSE 3100 Apportionment 95,020,884 97,447, ,185, Special Ed-General Apport. XXXXXX 3,619,800 3,870, Local Effort Assistance 4,136,754 4,553,600 5,058, State Forests Other State General Purpose, Unassigned Total STATE, GENERAL PURPOSE 99,157, ,621, ,113,300 STATE, SPECIAL PURPOSE 4100 Special Purpose, Unassigned 49, , , Special Education 11,522,962 13,050,100 14,070, State Institutions, Special Education Middle School Career & Technical Ed. XXXXXX XXXXXX Learning Assistance 1,876,246 2,650,800 3,462, State Institutions, Centers, and Homes - Delinquent Special and Pilot Programs 828,343 1,122,500 1,328, Promoting Academic Success 314, , Transitional Bilingual 1,858,003 1,934,800 2,351, Student Achievement 8,039,171 9,571,500 9,689, Highly Capable 157, , , Professional Development XXXXXX XXXXXX 365, Day Care School Food Services 145, , , Transportation - Operations 3,716,100 4,063,200 4,295, Other State Agencies, Unassigned 4, Special Education - Other State Agencies State Institutions - Special Ed-Other St Agencies State Institutions, Ctrs Hms Dlin-Other St.Agcs Special & Pilot Programs - Other State Agencies Transitional Billigual - Other State Agencies Day Care - Other State Agencies School Food Service - Other State Agnecies Transportation - Operations -Other State Agencies Total STATE, SPECIAL PURPOSE 28,512,472 33,870,300 36,707,000 FEDERAL, GENERAL PURPOSE 5200 General Purpose Direct Federal Grants, Unassigned Impact Aid, M & O Impact Aid, Special Education Funding Federal In-Lieu-of Taxes Federal Forests 81,204 81,000 81, Total FEDERAL, GENERAL PURPOSE 81,204 81,000 81,000 FORM SPI F-195 (Rev. 9/08) GF5

10 GENERAL FUND BUDGET - REVENUES AND OTHER FINANCING SOURCES (Contd.) (1) (2) (3) Actual Budget Budget FEDERAL, SPECIAL PURPOSE 6100 Special Purpose, OSPI, Unassigned 37, Special Education, Medicaid Reimbursement 57,339 50, Special Education, Supplemental 4,402,974 4,074,100 4,042, Secondary Vocational Education 154, , , Skills Center Disadvantaged ( formerly Remediation ) 3,316,493 3,290,100 3,250, School Improvement, Federal 815, , , Migrant Reading First 175, , , Institutions, Neglected and Delinquent Head Start Math & Science - Professional Development Limited English Proficiency 294, , , Indian Education JOM Indian Education, ED Targeted Assistance Youth Training Programs Day Care Other Community Services 63, School Food Services 3,600,706 3,850,000 4,132, Transportation - Operations Direct Special Purpose Grants 132, , , Special Education - Medical Reimbusement Special Education - Supplemental Secondary Vocational Education Skills Center Disadvantaged ( Formerly Remediation ) School Imporvement, Federal Migrant Reading First, Federal Institutions, Neglected and Delinquent Head Start Math & Science - Professional Development Limited English Proficiency (formerly Billingual) Indian Education JOM Indian Education, ED Targeted Assistance Youth Training, Direct Grants Day Care Other Community Services School Food Services Transportation - Operations Federal Grants Through Other Agencies, Unassigned 259, , , Medicaid Administrative Match 5, Special Education - Medicaid Reimbursement , Special Education - Supplemental Secondary Vocational Education Skills Center FORM SPI F-195 (Rev. 9/08) GF6

11 GENERAL FUND BUDGET - REVENUES AND OTHER FINANCING SOURCES (Contd.) (1) (2) (3) Actual Budget Budget Disadvantaged ( formerly Remediation ) School Improvement, Federal Migrant Reading First, Federal Institutions, Neglected and Delinquent Head Start 606, , , Math & Science - Professional Development Limited English Proficiency (formerly Bilingual) Indian Education JOM Indian Education, ED 56,745 71,000 67, Targeted Assistance Youth Training 11, Day Care Other Community Services School Food Services Transportation - Operations USDA Commodities 488, , , Total FEDERAL, SPECIAL PURPOSE 14,478,664 14,486,800 14,714,200 REVENUES FROM OTHER SCHOOL DISTRICTS 7100 Program Participation, Unassigned 1, Special Education 38,496 20,000 70, Vocational Education Skills Center Promoting Academic Success Support Services School Food Services Transportation 5, Nonhigh Participation Total REVENUES FROM OTHER SCHOOL DISTRICTS 45,363 20,000 70,000 REVENUES FROM OTHER ENTITIES 8100 Governmental Entities 132, , , Day Care Community Services School Food Services Transportation Nonfederal ESD TOTAL REVENUES FROM OTHER ENTITIES 132, , ,000 OTHER FINANCING SOURCES 9100 Sale of Bonds Sale of Equipment 9,613 5,000 5, Compensated Loss of Fixed Assets Long-Term Financing 32, Transfers Total OTHER FINANCING SOURCES 41,908 5,000 5,000 TOTAL REVENUES AND OTHER FINANCING SOURCES 179,457, ,309, ,590,000 FORM SPI F-195 (Rev. 9/08) GF7

12 EXPENDITURE BY PROGRAM (1) (2) (3) Actual Budget Budget REGULAR INSTRUCTION 01 Basic Education 97,846, ,177, ,964, Total REGULAR INSTRUCTION 97,846, ,177, ,964,270 SPECIAL EDUCATION BASIC, STATE 21 Special Ed, Basic, State 16,080,852 20,280,429 22,216, Special Ed, Supplemental, Federal 4,246,569 3,978,611 3,932, Special Ed, Institutions, State Special Ed, Other Categorical Total SPECIAL EDUCATION INSTRUCTION 20,327,421 24,259,040 26,149,592 VOCATIONAL EDUCATION INSTRUCTION 31 Vocational, Basic, State 4,659,078 4,893,430 5,572, Middle School Career & Technical Edu XXXXXX XXXXXX 0 38 Vocational, Federal 148, , , Vocational, Other Categorical Total VOCATIONAL EDUCATION INSTRUCTION 4,807,611 5,044,407 5,700,854 SKILLS CENTER INSTRUCTION 45 Skills Center, Basic, State Skills Center, Federal Total SKILLS CENTER INSTRUCTION FORM SPI F-195 (Rev. 9/08) GF8a

13 EXPENDITURE BY PROGRAM (Contd.) (1) (2) (3) Actual Budget Budget COMPENSATORY EDUCATION INSTRUCTION 51 Disadvantaged, Fed (fm Remediation) 3,195,515 3,212,988 3,162, School Improvement, Federal 784, , , Migrant, Federal Reading First, Federal 169, , , Learning Assistance, State 1,780,199 2,588,672 3,369, Inst, Cntr & Homes for Delinquents, State Inst, Neglected and Delinquent, Fed Special and Pilot Programs, State 733,572 1,093,488 1,286, Head Start, Federal 608, , , Math & Science-Professional Development Promoting Academic Success 282, , L E P, Federal (fm Bilingual) 288, , , Transitional Bilingual, State 2,282,006 2,629,870 3,283, Student Achievement, State 6,446,792 8,625,782 10,777, Indian Education, JOM, Federal Indian Education, ED, Federal 54,512 69,335 65, Compensatory, Other &60 TOTAL COMPENSATORY EDUCATION INSTRUCTION 16,627,014 20,742,726 24,134,821 OTHER INSTRUCTIONAL PROGRAMS 71 Traffic Safety Education 263, , , Summer School 107, , , Highly Capable 141, , , Professional Development XXXXXX XXXXXX 365, Targeted Assistance, Federal Youth Training Programs, Federal 11, Instructional Programs, Other 1,643,933 2,985,330 2,584, Total OTHER INSTRUCTIONAL PROGRAMS 2,168,217 3,644,116 3,639,183 FORM SPI F-195 (Rev. 9/08) GF8b

14 EXPENDITURE BY PROGRAM (Contd.) (1) (2) (3) Actual Budget Budget COMMUNITY SERVICES 81 Public Radio/Television Community Schools Day Care 104, , , Other Community Services 242, , , Total COMMUNITY SERVICES 346, , ,175 SUPPORT SERVICES 97 Districtwide Support 21,414,531 21,324,658 22,181, School Food Services 6,370,587 6,655,153 7,268, Pupil Transportation 6,395,712 7,066,392 7,801, Total SUPPORT SERVICES 34,180,830 35,046,203 37,251,105 TOTAL PROGRAM EXPENDITURES 176,304, ,263, ,190,000 FORM SPI F-195 (Rev. 9/08) GF8c

15 PROGRAM SUMMARY BY OBJECT OF EXPENDITURE FOR FISCAL YEAR OBJECTS OF EXPENDITURE Debit Credit Certificated Classified Employee Supplies Purchased Capital Transfers Transfers Salaries Salaries Benefits Instr Res Services Travel Outlay PROGRAM Total (0) (1) (2) (3) (4) (5) (7) (8) (9) 01 BASIC ED , , , , , , ,994 38, , Sp Ed Bas 22216, , , ,477 94, , Sp Ed Sup 3932,769 9, , , , , ,861 55,725 16, Sp Ed Ins 29 Sp Ed Oth TOT Sp Ed 26149,592 10, , , , , ,146 55,725 16, Voc, Bas 5572,424 11, , , , , ,640 36, , MSC&T Edu 38 Voc, Fed 128,430 8,800 43,225 25,350 51, Voc, Oth TOTAL VOC 5700,854 20, , , , , ,990 36, , Skills St 46 Skills Fd TOT SKILL 51 Disad, Fe 3162,775 9, , , , ,321 28,500 11, Schl Impr 873, , ,198 11,113 10,886 2,011 15, Migrt,Fed 54 Read Frst 125,511 74,262 16,523 31, , Lrng Asst 3369,138 4, , , ,722 61,869 20,200 6, State Ins 57 Inst, Fed 58 Spcl. Plt 1286,404 49, , , ,676 42, ,450 6, Head Strt 818,200 55, , ,353 57,675 3,550 2, Math/Scnc 63 PAS 64 LEP 372,251 2,500 97,296 99,797 31,600 57,528 83, Trans Bil 3283, , , , , S Achvmnt 10777, , , , ,651 20,900 78,800 67, IndianFed 68 IndianFed 65,577 5,175 35,306 13,579 5,917 4,050 1, Comp,Othr TOT COMPT 24134, , , , , , , ,056 15,000 FORM SPI F-195 (Rev. 9/08) GF9a

16 PROGRAM SUMMARY BY OBJECT OF EXPENDITURE FOR FISCAL YEAR OBJECTS OF EXPENDITURE (continued) Debit Credit Certificated Classified Employee Supplies Purchased Capital Transfers Transfers Salaries Salaries Benefits Instr Res Services Travel Outlay OBJECT Total (0) (1) (2) (3) (4) (5) (7) (8) (9) 71 Traffic 265,409 14, ,962 20,530 42,416 2,700 15, Summer Sc 214,956 1, ,254 11,370 31,632 7,300 2, Highly Cp 208,600 79,896 17,962 47,442 62,300 1, Prof Dvlp 365, , Targ Asst 78 Youth Tr 79 Instr Prg 2584,418 17, , , , , ,831 32,478 73,600 TOTAL OTH 3639,183 32, , , , , ,182 33,678 73, Radio/TV 86 Cmnty Sch 88 Day Care 150,175 83,254 23,781 43, Other Cmn 200,000 58, ,100 30,037 7,163 TOT COMM. 350, , ,881 73,177 7, Dist Supp 22181,202 91,140 98, , , , , ,000 59,000 98, Food Serv 7268,207 48,000 40, , , , ,100 6,500 15, Pupil Trn 7801, , , , , ,024 5,500 TOTAL SUP 37251, , , , , , , ,124 71, ,500 OBJ TOT 683,239 98,956,064 46,099,621 15,783, , ,190, ,239 36,017,190 11,478, ,792 FORM SPI F-195 (Rev. 9/08) GF9b

17 PROGRAM 01 - Basic Education FY OBJECTS OF EXPENDITURE Debit Cert Class Employee Supplies Contract Capital Transfer Salaries Salaries Benefits & Mat'ls Services Travel Outlay Activity Total (0) (2) (3) (4) (5) (7) (8) (9) 21 Sup Inst 886, , , ,349 8,600 3, Lrn Resrc 2418, , , , ,584 13, Principal 12741,669 9, , , ,669 15, ,300 1,300 1, Guid/Coun 4396,921 12, , , ,020 36,050 77,750 5,600 11, Man/Safe 5221,387 24, , , ,908 27, ,689 3,250 8, Hlth Serv 2202, , , ,080 13,765 12,610 1, Teaching 81383,115 71, , , , , ,482 26,300 87, Extracur 2713,538 12, , , ,669 34, , , Pay Schl TOTALS , , , , , , ,994 38, ,757 FTE Program Staff FORM SPI F-195 (Rev. 9/08) GF9-01

18 SALARY EXHIBIT - CERTIFICATED EMPLOYEES FOR FISCAL YEAR PROGRAM NAME Basic Education No. 01 ACTIVITY * * * ANNUAL SALARY RATES * * * TOTAL CODE TITLE OF POSITION FTE 1/ HIGH LOW AVERAGE ANNUAL SALARY 2/ OTHER SALARY ITEMS , OTHER DISTRICT ADMINISTRATOR , , , ,112 TOTAL OF ACTIVITY , LIBRARY MEDIA SPECIALIST ,887 36,232 59, , LIBRARY MEDIA SPECIALIST SUPPLEMENTAL NOT TIME , LIBRARY MEDIA SPECIALIST SUPPLEMENTAL DAYS & HO ,600 TOTAL OF ACTIVITY , OTHER SALARY ITEMS , ELEMENTARY PRINCIPAL , , , ,409, SECONDARY PRINCIPAL , , , ,641, SECONDARY VICE PRINCIPAL ,642 97, , ,019, OTHER SCHOOL ADMINISTRATOR ,129 44,932 52, , OTHER SCHOOL ADMINISTRATOR SUPPLEMENTAL NOT TIM ,640 TOTAL OF ACTIVITY ,359, OTHER SALARY ITEMS , OTHER SUPPORT PERSONNEL ,887 47,521 59, , OTHER SUPPORT PERSONNEL SUPPLEMENTAL NOT TIME , COUNSELOR ,887 41,733 55, ,882, COUNSELOR SUPPLEMENTAL NOT TIME , COUNSELOR SUPPLEMENTAL DAYS & HOURS , SOCIAL WORKER ,887 47,144 53, , SOCIAL WORKER SUPPLEMENTAL NOT TIME ,920 TOTAL OF ACTIVITY ,804, OTHER SCHOOL ADMINISTRATOR ,887 48,084 56, ,470 1/ The number of full-time days per contract year is determined by the district, with a minimum of 180 days. The length of a full work day is determined by the district. To determine partial FTE, divide the part of the day worked by the full day as determined by the district and then multiply the result by the ratio of work days contracted for to 180. No employee can be more than FTE. Include state institutions staff. 2/ Except for subtotals and totals, total annual salary must equal FTE times average annual salary rate. 3/ Use three decimal places. FORM SPI F-195 (Rev. 9/09) GF

19 SALARY EXHIBIT - CERTIFICATED EMPLOYEES FOR FISCAL YEAR PROGRAM NAME Basic Education No. 01 ACTIVITY * * * ANNUAL SALARY RATES * * * TOTAL CODE TITLE OF POSITION FTE 1/ HIGH LOW AVERAGE ANNUAL SALARY 2/ OTHER SCHOOL ADMINISTRATOR SUPPLEMENTAL NOT TIM ,663 TOTAL OF ACTIVITY , OTHER SALARY ITEMS , OTHER SUPPORT PERSONNEL SUPPLEMENTAL NOT TIME , OCCUPATIONAL THERAPIST SUPPLEMENTAL NOT TIME , COMMUNICATIONS DISORDER SPEC SUPPLEMENTAL NOT T , PSYCHOLOGIST SUPPLEMENTAL NOT TIME , NURSE ,129 35,331 45, , NURSE SUPPLEMENTAL NOT TIME , PHYSICAL THERAPIST SUPPLEMENTAL NOT TIME ,659 TOTAL OF ACTIVITY ,177, SICK LEAVE , SUBSTITUTE PAY ,026, OTHER SALARY ITEMS ,417, ELEMENTARY TEACHER ,887 34,889 50, ,053, ELEMENTARY TEACHER SUPPLEMENTAL NOT TIME ,608, ELEMENTARY TEACHER SUPPLEMENTAL DAYS & HOURS , SECONDARY TEACHER ,887 34,889 49, ,707, SECONDARY TEACHER SUPPLEMENTAL NOT TIME ,754, SECONDARY TEACHER SUPPLEMENTAL DAYS & HOURS , OTHER TEACHER ,887 49,265 61, , OTHER TEACHER SUPPLEMENTAL NOT TIME , OTHER TEACHER SUPPLEMENTAL DAYS & HOURS , OTHER SUPPORT PERSONNEL ,887 46,021 55, , OTHER SUPPORT PERSONNEL SUPPLEMENTAL NOT TIME ,464 TOTAL OF ACTIVITY ,830, OTHER SALARY ITEMS ,319 1/ The number of full-time days per contract year is determined by the district, with a minimum of 180 days. The length of a full work day is determined by the district. To determine partial FTE, divide the part of the day worked by the full day as determined by the district and then multiply the result by the ratio of work days contracted for to 180. No employee can be more than FTE. Include state institutions staff. 2/ Except for subtotals and totals, total annual salary must equal FTE times average annual salary rate. 3/ Use three decimal places. FORM SPI F-195 (Rev. 9/09) GF

20 SALARY EXHIBIT - CERTIFICATED EMPLOYEES FOR FISCAL YEAR PROGRAM NAME Basic Education No. 01 ACTIVITY * * * ANNUAL SALARY RATES * * * TOTAL CODE TITLE OF POSITION FTE 1/ HIGH LOW AVERAGE ANNUAL SALARY 2/ SECONDARY TEACHER ,887 57,550 61, , SECONDARY TEACHER SUPPLEMENTAL NOT TIME ,537 TOTAL OF ACTIVITY ,299 PROGRAM TOTAL 1, / 67,332,855 1/ The number of full-time days per contract year is determined by the district, with a minimum of 180 days. The length of a full work day is determined by the district. To determine partial FTE, divide the part of the day worked by the full day as determined by the district and then multiply the result by the ratio of work days contracted for to 180. No employee can be more than FTE. Include state institutions staff. 2/ Except for subtotals and totals, total annual salary must equal FTE times average annual salary rate. 3/ Use three decimal places. FORM SPI F-195 (Rev. 9/09) GF

21 SALARY EXHIBIT - CLASSIFIED EMPLOYEES FOR FISCAL YEAR PROGRAM NAME Basic Education No. 01 ACTIVITY NUMBER * * * HOURLY RATES OF PAY * * * TOTAL CODE TITLE OF POSITION FTE 1/ OF HOURS HIGH LOW AVERAGE ANNUAL SALARY 2/ OTHER SALARY ITEMS , OFFICE/CLERICAL , , TECHNICAL , ,224 TOTAL OF ACTIVITY , OFFICE/CLERICAL , , TECHNICAL , ,793 TOTAL OF ACTIVITY , SUBSTITUTE PAY , OTHER SALARY ITEMS , OFFICE/CLERICAL , ,918,039 TOTAL OF ACTIVITY ,222, OTHER SALARY ITEMS , OFFICE/CLERICAL , , PROFESSIONAL , , DIRECTOR/SUPERVISOR , ,773 TOTAL OF ACTIVITY , SUBSTITUTE PAY , OTHER SALARY ITEMS , AIDES , , OFFICE/CLERICAL , ,065, PROFESSIONAL , ,927 1/ A full-time equivalent is considered to be 2080 hours. When less than 2080 hours, divide the number of hours by 2080 to determine FTE. No employee can be more than FTE. Include state institutions and vocational-technical institute staff. 2/ Except for subtotals and totals, total annual salary must equal number of hours times the average hourly rate of pay. 3/ Use three decimal places. FORM SPI F-195 (Rev. 9/08) GF

22 SALARY EXHIBIT - CLASSIFIED EMPLOYEES FOR FISCAL YEAR PROGRAM NAME Basic Education No. 01 ACTIVITY NUMBER * * * HOURLY RATES OF PAY * * * TOTAL CODE TITLE OF POSITION FTE 1/ OF HOURS HIGH LOW AVERAGE ANNUAL SALARY 2/ SERVICE WORKERS , , DIRECTOR/SUPERVISOR , ,495 TOTAL OF ACTIVITY ,891, OTHER SALARY ITEMS , AIDES , , OFFICE/CLERICAL , , PROFESSIONAL , ,093 TOTAL OF ACTIVITY , SICK LEAVE , SUBSTITUTE PAY , OTHER SALARY ITEMS , AIDES , , PROFESSIONAL , , TECHNICAL , ,483 TOTAL OF ACTIVITY ,423, OTHER SALARY ITEMS ,401, PROFESSIONAL , ,370 TOTAL OF ACTIVITY ,474,570 PROGRAM TOTAL / 10,914,653 1/ A full-time equivalent is considered to be 2080 hours. When less than 2080 hours, divide the number of hours by 2080 to determine FTE. No employee can be more than FTE. Include state institutions and vocational-technical institute staff. 2/ Except for subtotals and totals, total annual salary must equal number of hours times the average hourly rate of pay. 3/ Use three decimal places. FORM SPI F-195 (Rev. 9/08) GF

23 PROGRAM 21 - Special Ed, Basic, State FY OBJECTS OF EXPENDITURE Debit Cert Class Employee Supplies Contract Capital Transfer Salaries Salaries Benefits & Mat'ls Services Travel Outlay Activity Total (0) (2) (3) (4) (5) (7) (8) (9) 21 Sup Inst 545, , , ,262 20, Lrn Resrc 23 Principal 24 Guid/Coun 159, ,230 40, Man/Safe 106,628 79,035 27, Hlth Serv 5153, ,547 59, ,883 44, , Teaching 16252, , , ,892 50, , Extracur 29 Pay Schl TOTALS 22216, , , ,477 94, ,285 FTE Program Staff FORM SPI F-195 (Rev. 9/08) GF9-21

24 SALARY EXHIBIT - CERTIFICATED EMPLOYEES FOR FISCAL YEAR PROGRAM NAME Special Ed, Basic, State No. 21 ACTIVITY * * * ANNUAL SALARY RATES * * * TOTAL CODE TITLE OF POSITION FTE 1/ HIGH LOW AVERAGE ANNUAL SALARY 2/ OTHER DISTRICT ADMINISTRATOR , , , ,408 TOTAL OF ACTIVITY , SOCIAL WORKER ,887 48,084 53, ,230 TOTAL OF ACTIVITY , OTHER SCHOOL ADMINISTRATOR ,129 44,932 52, ,035 TOTAL OF ACTIVITY , OTHER SUPPORT PERSONNEL ,887 64,887 64, , OCCUPATIONAL THERAPIST ,615 44,932 52, , COMMUNICATIONS DISORDER SPECIALIST ,887 43,091 53, ,474, PSYCHOLOGIST ,887 40,946 55, ,378, PHYSICAL THERAPIST ,009 38,713 47, ,579 TOTAL OF ACTIVITY ,522, ELEMENTARY TEACHER ,887 34,889 49, ,780, SECONDARY TEACHER ,887 35,832 50, ,636, OTHER TEACHER ,887 47,291 57, , OTHER SUPPORT PERSONNEL ,887 39,000 51, ,887 TOTAL OF ACTIVITY ,749,640 PROGRAM TOTAL / 10,673,860 1/ The number of full-time days per contract year is determined by the district, with a minimum of 180 days. The length of a full work day is determined by the district. To determine partial FTE, divide the part of the day worked by the full day as determined by the district and then multiply the result by the ratio of work days contracted for to 180. No employee can be more than FTE. Include state institutions staff. 2/ Except for subtotals and totals, total annual salary must equal FTE times average annual salary rate. 3/ Use three decimal places. FORM SPI F-195 (Rev. 9/09) GF

25 SALARY EXHIBIT - CLASSIFIED EMPLOYEES FOR FISCAL YEAR PROGRAM NAME Special Ed, Basic, State No. 21 ACTIVITY NUMBER * * * HOURLY RATES OF PAY * * * TOTAL CODE TITLE OF POSITION FTE 1/ OF HOURS HIGH LOW AVERAGE ANNUAL SALARY 2/ OFFICE/CLERICAL , ,659 TOTAL OF ACTIVITY , OFFICE/CLERICAL , , PROFESSIONAL , ,828 TOTAL OF ACTIVITY , AIDES , ,136, PROFESSIONAL , ,606 TOTAL OF ACTIVITY ,194,274 PROGRAM TOTAL / 4,441,601 1/ A full-time equivalent is considered to be 2080 hours. When less than 2080 hours, divide the number of hours by 2080 to determine FTE. No employee can be more than FTE. Include state institutions and vocational-technical institute staff. 2/ Except for subtotals and totals, total annual salary must equal number of hours times the average hourly rate of pay. 3/ Use three decimal places. FORM SPI F-195 (Rev. 9/08) GF

26 PROGRAM 24 - Special Ed, Supplemental, Federal FY OBJECTS OF EXPENDITURE Debit Cert Class Employee Supplies Contract Capital Transfer Salaries Salaries Benefits & Mat'ls Services Travel Outlay Activity Total (0) (2) (3) (4) (5) (7) (8) (9) 21 Sup Inst 248,350 4,300 54,235 48,514 39,764 7,000 88,537 6, Lrn Resrc 24 Guid/Coun 70,329 50,957 18, Man/Safe 26 Hlth Serv 1014, , , ,924 69, ,725 17, Teaching 2572,994 5, , , , , ,104 31,975 16, Pay Schl 26,495 26,495 TOTALS 3932,769 9, , , , , ,861 55,725 16,514 FTE Program Staff FORM SPI F-195 (Rev. 9/08) GF9-24

27 SALARY EXHIBIT - CERTIFICATED EMPLOYEES FOR FISCAL YEAR PROGRAM NAME Special Ed, Supplemental, Federal No. 24 ACTIVITY * * * ANNUAL SALARY RATES * * * TOTAL CODE TITLE OF POSITION FTE 1/ HIGH LOW AVERAGE ANNUAL SALARY 2/ OTHER SALARY ITEMS , OTHER SUPPORT PERSONNEL ,558 43,558 43, , OTHER SUPPORT PERSONNEL SUPPLEMENTAL NOT TIME , OTHER SUPPORT PERSONNEL SUPPLEMENTAL DAYS & HOU TOTAL OF ACTIVITY , COUNSELOR ,316 45,316 45, , COUNSELOR SUPPLEMENTAL NOT TIME , COUNSELOR SUPPLEMENTAL DAYS & HOURS TOTAL OF ACTIVITY , SUBSTITUTE PAY , OTHER SALARY ITEMS , COMMUNICATIONS DISORDER SPECIALIST ,009 46,681 49, , COMMUNICATIONS DISORDER SPEC SUPPLEMENTAL NOT T , COMMUNICATIONS DISORDER SPEC SUPPLEMENTAL DAYS , PSYCHOLOGIST ,887 62,129 64, , PSYCHOLOGIST SUPPLEMENTAL NOT TIME , PSYCHOLOGIST SUPPLEMENTAL DAYS & HOURS ,972 TOTAL OF ACTIVITY , SUBSTITUTE PAY , OTHER SALARY ITEMS , ELEMENTARY TEACHER ,638 36,283 43, , ELEMENTARY TEACHER SUPPLEMENTAL NOT TIME , ELEMENTARY TEACHER SUPPLEMENTAL DAYS & HOURS ,325 1/ The number of full-time days per contract year is determined by the district, with a minimum of 180 days. The length of a full work day is determined by the district. To determine partial FTE, divide the part of the day worked by the full day as determined by the district and then multiply the result by the ratio of work days contracted for to 180. No employee can be more than FTE. Include state institutions staff. 2/ Except for subtotals and totals, total annual salary must equal FTE times average annual salary rate. 3/ Use three decimal places. FORM SPI F-195 (Rev. 9/09) GF

28 SALARY EXHIBIT - CERTIFICATED EMPLOYEES FOR FISCAL YEAR PROGRAM NAME Special Ed, Supplemental, Federal No. 24 ACTIVITY * * * ANNUAL SALARY RATES * * * TOTAL CODE TITLE OF POSITION FTE 1/ HIGH LOW AVERAGE ANNUAL SALARY 2/ SECONDARY TEACHER ,091 43,091 43, , SECONDARY TEACHER SUPPLEMENTAL NOT TIME , SECONDARY TEACHER SUPPLEMENTAL DAYS & HOURS OTHER SUPPORT PERSONNEL ,887 46,681 59, , OTHER SUPPORT PERSONNEL SUPPLEMENTAL NOT TIME , OTHER SUPPORT PERSONNEL SUPPLEMENTAL DAYS & HOU ,400 TOTAL OF ACTIVITY ,588 PROGRAM TOTAL / 1,317,914 1/ The number of full-time days per contract year is determined by the district, with a minimum of 180 days. The length of a full work day is determined by the district. To determine partial FTE, divide the part of the day worked by the full day as determined by the district and then multiply the result by the ratio of work days contracted for to 180. No employee can be more than FTE. Include state institutions staff. 2/ Except for subtotals and totals, total annual salary must equal FTE times average annual salary rate. 3/ Use three decimal places. FORM SPI F-195 (Rev. 9/09) GF

29 SALARY EXHIBIT - CLASSIFIED EMPLOYEES FOR FISCAL YEAR PROGRAM NAME Special Ed, Supplemental, Federal No. 24 ACTIVITY NUMBER * * * HOURLY RATES OF PAY * * * TOTAL CODE TITLE OF POSITION FTE 1/ OF HOURS HIGH LOW AVERAGE ANNUAL SALARY 2/ OFFICE/CLERICAL , ,514 TOTAL OF ACTIVITY , PROFESSIONAL , ,152 TOTAL OF ACTIVITY , OTHER SALARY ITEMS , AIDES , , PROFESSIONAL , ,979 TOTAL OF ACTIVITY ,604 PROGRAM TOTAL / 579,270 1/ A full-time equivalent is considered to be 2080 hours. When less than 2080 hours, divide the number of hours by 2080 to determine FTE. No employee can be more than FTE. Include state institutions and vocational-technical institute staff. 2/ Except for subtotals and totals, total annual salary must equal number of hours times the average hourly rate of pay. 3/ Use three decimal places. FORM SPI F-195 (Rev. 9/08) GF

30 PROGRAM 31 - Vocational, Basic, State FY OBJECTS OF EXPENDITURE Debit Cert Class Employee Supplies Contract Capital Transfer Salaries Salaries Benefits & Mat'ls Services Travel Outlay Activity Total (0) (2) (3) (4) (5) (7) (8) (9) 21 Sup Inst 192,027 90,346 48,974 38,707 2,000 12, Lrn Resrc 24 Guid/Coun 308, ,981 77,945 41, Man/Safe 27 Teaching 5071,471 11, ,506 21, , , ,640 24, , Extracur 29 Pay Schl TOTALS 5572,424 11, , , , , ,640 36, ,850 FTE Program Staff FORM SPI F-195 (Rev. 9/08) GF9-31

31 SALARY EXHIBIT - CERTIFICATED EMPLOYEES FOR FISCAL YEAR PROGRAM NAME Vocational, Basic, State No. 31 ACTIVITY * * * ANNUAL SALARY RATES * * * TOTAL CODE TITLE OF POSITION FTE 1/ HIGH LOW AVERAGE ANNUAL SALARY 2/ OTHER DISTRICT ADMINISTRATOR ,346 90,346 90, ,346 TOTAL OF ACTIVITY , SUBSTITUTE PAY , OTHER SALARY ITEMS , SECONDARY TEACHER ,887 34,889 52, ,438, SECONDARY TEACHER SUPPLEMENTAL NOT TIME , SECONDARY TEACHER SUPPLEMENTAL DAYS & HOURS , OTHER TEACHER ,372 54,034 57, , OTHER TEACHER SUPPLEMENTAL NOT TIME , OTHER TEACHER SUPPLEMENTAL DAYS & HOURS ,520 TOTAL OF ACTIVITY ,108,506 PROGRAM TOTAL / 3,198,852 1/ The number of full-time days per contract year is determined by the district, with a minimum of 180 days. The length of a full work day is determined by the district. To determine partial FTE, divide the part of the day worked by the full day as determined by the district and then multiply the result by the ratio of work days contracted for to 180. No employee can be more than FTE. Include state institutions staff. 2/ Except for subtotals and totals, total annual salary must equal FTE times average annual salary rate. 3/ Use three decimal places. FORM SPI F-195 (Rev. 9/09) GF

32 SALARY EXHIBIT - CLASSIFIED EMPLOYEES FOR FISCAL YEAR PROGRAM NAME Vocational, Basic, State No. 31 ACTIVITY NUMBER * * * HOURLY RATES OF PAY * * * TOTAL CODE TITLE OF POSITION FTE 1/ OF HOURS HIGH LOW AVERAGE ANNUAL SALARY 2/ OFFICE/CLERICAL , DIRECTOR/SUPERVISOR ,709 TOTAL OF ACTIVITY , PROFESSIONAL , ,981 TOTAL OF ACTIVITY , OTHER SALARY ITEMS ,862 TOTAL OF ACTIVITY ,862 PROGRAM TOTAL / 260,817 1/ A full-time equivalent is considered to be 2080 hours. When less than 2080 hours, divide the number of hours by 2080 to determine FTE. No employee can be more than FTE. Include state institutions and vocational-technical institute staff. 2/ Except for subtotals and totals, total annual salary must equal number of hours times the average hourly rate of pay. 3/ Use three decimal places. FORM SPI F-195 (Rev. 9/08) GF

33 PROGRAM 38 - Vocational, Federal FY OBJECTS OF EXPENDITURE Debit Cert Class Employee Supplies Contract Capital Transfer Salaries Salaries Benefits & Mat'ls Services Travel Outlay Activity Total (0) (2) (3) (4) (5) (7) (8) (9) 21 Sup Inst 5,000 5, Lrn Resrc 24 Guid/Coun 25 Man/Safe 27 Teaching 123,430 8,800 43,225 20,350 51, Pay Schl 63 Oper Bldg TOTALS 128,430 8,800 43,225 25,350 51,055 FTE Program Staff FORM SPI F-195 (Rev. 9/08) GF9-38