SCHOOL DISTRICT OF PALM BEACH COUNTY Agenda School Board Meeting November 17, 2009 Category Consent SubCategory Budget Title B1 Budget Amendments September 2009 Description These amendments reflect all budget adjustments for the month of September 2009. 1. 2. 3. 4. 5. 6. 7. 8. 9. General Fund Debt Service Funds Capital Projects Funds Special Revenue Funds Food Service Special Revenue Funds Other Federal Programs Special Revenue Funds State Fiscal Stabilization Funds Special Revenue Funds Targeted ARRA Stimulus Funds Special Revenue Funds Other ARRA Stimulus Grants Internal Service Funds Recommendation I recommend the School Board approve the following budget amendments for FY 2010. CONTACT: Joseph M. Moore (moorej@palmbeach.k12.fl.us) Michael J. Burke (burkem@palmbeach.k12.fl.us) Attachments September 2009 Amendments FINANCIAL IMPACT The financial impact to the General Fund is an increase of $249,323. The financial impact to the Capital Projects Funds is an increase of $37,679. The financial impact to the Special Revenue Funds Other Federal Programs is an increase of $12,639,229. The financial impact to the Special Revenue Funds Other ARRAA Stimulus grants is a decrease of $1,232. The remaining funds had no financial impact. These funds have been appropriated in reserve, school, and department budgets. Appropriations in all funds have been amendedd to direct resources wheree needed.
Board Meeting Date: November 17, 2009 SCHOOL DISTRICT OF PALM BEACH COUNTY EXECUTIVE SUMMARY DIVISION OF FINANCIAL MANAGEMENT BUDGET AMENDMENTS SEPTEMBER 2009 1. General Fund (pages 1 2) The General Fund increased $249,323. Of this amount, gifts, grants and bequests revenue increased by $188,831. School and Department appropriations have been amended to direct resources where needed. 2. Debt Service Funds (pages 3 4) No net change. 3. Capital Projects Funds (pages 5 6) The Capital Projects Funds increased $37,679. Appropriations have been amended as needed to carry out the Five Year Capital Plan. 4. Special Revenue Funds Food Services (pages 7 8) No net change. 5. Special Revenue Funds Other Federal Programs (pages 9 10) Special Revenue Funds Other Federal Programs increased $12,639,229. Adjustments include grant revenue received and appropriated for specific purposes as called for within the various grant applications. These grant funds were received from several sources. Major adjustments to revenue are shown below: Federal Direct Magnet Schools Assistance Project (FY2010 Award & FY2009 Award Carryover) $4,297,634 Smaller Learning Communities High School Reform (FY2009 Award Carryover) $3,446,736 Local Certified Teacher Program (FY2009 Award Carryover) $1,182,118 6. Special Revenue Funds State Stabilization Funds (pages 11 12) No net change. 7. Special Revenue Funds Targeted ARRA Stimulus Funds (pages 13 14) No net change. 8. Special Revenue Funds Other ARRA Stimulus Grants (pages 15 16) Special Revenue Funds Other ARRA Stimulus Grants decreased $1,232. This ARRA grant for School Food Services closed August 31 st and as part of the closeout process, budget was adjusted to reflect actual expenditures. 9. Internal Service Funds (pages 17 18) No net change.
20092010 Budget Amendment General Fund Comparison of Revenue by State Function Account Revenue Revenue Federal Sources Federal Impact 3121 $ 4,000 $ $ 4,000 Reserve Officers Training Corps (ROTC) 3191 795,000 795,000 Medicaid 3202 3,600,000 3,600,000 Total Federal Revenue $ 4,399,000 $ $ 4,399,000 State Sources Florida Education Finance Program (FEFP) 3310 $ 53,964,705 $ $ 53,964,705 Workforce Development 3315 14,597,921 14,597,921 Workforce Educ Performance Incentive 3317 201,315 201,315 Adults with Disabilities 3318 1,186,525 1,186,525 CO&DS Withheld for Administrative Expens 3323 100,000 100,000 State License Tax 3343 300,000 300,000 District Discretionary Lottery Funds 3344 Class Size Reduction/Operating Funds 3355 191,738,768 191,738,768 School Recognition Funds 3361 9,146,725 9,146,725 Excellent Teaching Program 3363 Voluntary Prekindergarten Program 3371 2,515,399 2,515,399 Other Miscellaneous State Revenue 3399 348,808 348,808 Total State Revenue $ 274,100,166 $ $ 274,100,166 Local Sources District School Tax 3411 $ 871,023,414 $ $ 871,023,414 Payment in Lieu of Taxes 3422 37,481 37,481 Rent 3425 952,144 2,144 954,288 Interest, Including Profit On Investments 3430 4,700,000 4,700,000 Gifts, Grants and Bequests 3440 658,420 188,831 847,251 GED Testing Fees 3467 19,310 2,625 21,935 Other Student Fees 3469 1,400,000 7,363 1,407,363 School Age Child Care Fees 3473 21,500,000 21,500,000 Miscellaneous Local Sources 3490 26,367,498 48,360 26,415,858 Total Local Revenue $ 926,658,267 $ 249,323 $ 926,907,590 Other Financing Sources Transfers In: From Capital Projects Funds 3630 $ 79,357,064 $ $ 79,357,064 Total Other Financing Sources $ 79,357,064 $ $ 79,357,064 FUND BALANCE, JULY 1, 2009 2800 $ 92,411,299 $ $ 92,411,299 TOTAL ESTIMATED REVENUES, OTHER FINANCING SOURCES, AND FUND BALANCE $ 1,376,925,796 $ 249,323 $ 1,377,175,120 September 2009 Amendments.xlsx Page 1 of 18 November 17, 2009
20092010 Budget Amendment General Fund Comparison of Appropriations by State Function Account Appropriations Appropriations APPROPRIATIONS Instruction 5000 $ 854,471,910 $ (1,116,241) $ 853,355,669 Pupil Personnel Services 6100 32,868,617 94,027 32,962,643 Instructional Media Services 6200 21,513,461 18,631 21,532,092 Instruction & Curriculum Development Serv. 6300 25,552,405 121,681 25,674,086 Instructional Staff Training Services 6400 13,618,133 259,135 13,877,268 Instruction Related Technology 6500 3,228,583 3,228,583 Board 7100 7,989,672 59,529 8,049,201 General Administration 7200 7,288,775 54,124 7,342,899 School Administration 7300 93,143,566 154,914 93,298,480 Facilities Acquisition & Construction 7400 923,636 923,636 Fiscal Services 7500 6,805,079 6,805,079 Food Service 7600 Central Services 7700 15,294,993 (127,805) 15,167,188 Pupil Transportation Services 7800 36,593,980 3,651 36,597,631 Operation of Plant 7900 98,993,841 37,057 99,030,898 Maintenance of Plant 8100 66,518,856 573 66,519,429 Administrative Technology Services 8200 9,917,911 9,917,911 Community Services 9100 35,700,424 690,047 36,390,471 Debt Service 9200 2,132,792 2,132,792 TOTAL APPROPRIATIONS $ 1,332,556,632 $ 249,323 $ 1,332,805,956 OTHER FINANCING USES Transfers Out: (Function 9700) To Capital Projects Funds 9700 $ $ $ BOARD CONTINGENCY RESERVE 2700 $ 44,369,164 $ $ 44,369,164 TOTAL APPROPRIATIONS, OTHER FINANCING USES, AND FUND BALANCE $ 1,376,925,796 $ 249,323 $ 1,377,175,120 September 2009 Amendments.xlsx Page 2 of 18 November 17, 2009
STATE SOURCES: THE SCHOOL DISTRICT OF PALM BEACH COUNTY, FLORIDA 20092010 Budget Amendment Debt Service Comparison of Revenue by State Function Account Revenue Revenue CO & DS Withheld for SBE/COBI Bonds 3322 $ 4,669,403 $ $ 4,669,403 SBE/COBI Bond Interest 3326 Total State Sources $ 4,669,403 $ $ 4,669,403 LOCAL SOURCES: District Interest and Sinking Taxes 3412 $ $ $ Interest, Including Profit on Investment 3430 Total Local Sources $ $ $ TOTAL ESTIMATED REVENUES $ 4,669,403 $ $ 4,669,403 OTHER FINANCING SOURCES: Sale of Bonds 3710 $ $ $ Transfers In: From Capital projects Funds 3630 152,000,000 152,000,000 Total Other Financing Sources $ 152,000,000 $ $ 152,000,000 FUND BALANCES, JULY 1, 2009 2800 $ 108,375,812 $ $ 108,375,812 TOTAL ESTIMATED REVENUS, OTHER FINANCING SOURCES, AND FUND BALANCES $ 265,045,215 $ $ 265,045,215 September 2009 Amendments.xlsx Page 3 of 18 November 17, 2009
20092010 Budget Amendment Debt Service Comparison of Appropriations by State Function Account Appropriations Appropriations DEBT SERVICES: (Function 9200) Redemption of Principal 710 $ 61,170,000 $ $ 61,170,000 Interest 720 96,030,902 96,030,902 Dues and Fees 730 563,920 563,920 TOTAL APPROPRIATIONS $ 157,764,823 $ $ 157,764,823 OTHER FINANCING USES: Transfers Out: To Capital Projects 930 $ $ $ TOTAL OTHER FINANCING USES $ $ $ FUND BALANCES, JUNE 30, 2010 2700 $ 107,280,392 $ $ 107,280,392 TOTAL APPROPRIATIONS, OTHER FINANCING USES, AND FUND BALANCES $ 265,045,215 $ $ 265,045,215 September 2009 Amendments.xlsx Page 4 of 18 November 17, 2009
20092010 Budget Amendment Capital Projects Funds Comparison of Revenue by State Function ESTIMATED REVENUES Account Revenue Revenue CO & DS Distributed to Districts 3321 $ 1,871,640 $ $ 1,871,640 Interest on Undistributed CO & DS 3325 Public Education Capital Outlay (PECO) 3391 1,963,985 1,963,985 Class Size Reduction/Capital Funds 3396 Charter School Capital Outlay Funding 3397 3,524,389 3,524,389 District Local Capital Improvement Tax 3413 262,371,845 262,371,845 Local Sales Tax 3418 90,776,000 90,776,000 Tax Redemption 3421 18,000 (18,000) Interest, Including Profit on Investments 3430 2,500,000 2,500,000 Gifts, Grants, and Bequests 3440 Miscellaneous Local Sources 3490 91,078 55,679 146,757 Impact Fees 3496 2,739,310 2,739,310 Refunds of Prior Year Expenditures 3497 Total Estimated Revenues $ 365,856,247 $ 37,679 $ 365,893,926 OTHER FINANCING SOURCES Sale of Bonds 3710 $ $ $ Loans 3720 Sale of Capital Assets 3730 85,200 85,200 Loss Recoveries 3740 Proceeds of Certificates of Participation 3750 Premium on Certificates of Participation 3793 Transfers In: From General Fund 3610 Total Other Financing Sources $ 85,200 $ $ 85,200 FUND BALANCE, JULY 1, 2009 2800 $ 636,579,970 $ $ 636,579,970 TOTAL ESTIMATED REVENUES, OTHER FINANCING SOURCES, AND FUND BALANCES $ 1,002,521,417 $ 37,679 $ 1,002,559,095 September 2009 Amendments.xlsx Page 5 of 18 November 17, 2009
20092010 Budget Amendment Capital Projects Funds Comparison of Appropriations by State Function Account Appropriations Appropriations Appropriations: (Functions 7400/9200) Library Books (New Libraries) 610 $ 130,009 $ (45) $ 129,963 AudioVisual Materials (NonConsumable) 620 30,443 6,509 36,951 Buildings and Fixed Equipment 630 447,507,009 (28,082,489) 419,424,520 Furniture, Fixtures, and Equipment 640 22,635,315 9,970,089 32,605,404 Motor Vehicles (Including Buses) 650 4,497,380 1,969,156 6,466,536 Land 660 5,850,375 520,401 6,370,776 Improvements Other Than Buildings 670 15,283,023 802,000 16,085,023 Remodeling and Renovations 680 63,832,347 14,051,277 77,883,624 Computer Software 690 689,431 800,783 1,490,213 Redemption of Principal 710 203,776,145 203,776,145 Interest 720 3,942,306 3,942,306 Dues and Fees 730 2,990,572 2,990,572 TOTAL APPROPRIATIONS $ 771,164,353 $ 37,679 $ 771,202,032 OTHER FINANCING USES Transfers Out: (Function 9700) To General Fund 910 $ 79,357,064 $ $ 79,357,064 To Debt Service Funds 920 152,000,000 152,000,000 TOTAL OTHER FINANCING USES $ 231,357,064 $ $ 231,357,064 FUND BALANCES, JUNE 30, 2010 2700 $ $ $ TOTAL APPROPRIATIONS, OTHER FINANCING USES, AND FUND BALANCES $ 1,002,521,417 $ 37,679 $ 1,002,559,095 September 2009 Amendments.xlsx Page 6 of 18 November 17, 2009
20092010 Budget Amendment Special Revenue Funds Food Services Fund 410 Comparison of Revenue by State Function FEDERAL THROUGH STATE Account Revenue Revenue National School Lunch Act 3260 $ 34,357,000 $ $ 34,357,000 U.S.D.A. Donated Foods 3265 2,613,000 2,613,000 Total Federal Through State $ 36,970,000 $ $ 36,970,000 STATE School Breakfast Supplement 3337 $ 400,000 $ $ 400,000 School Lunch Supplement 3338 500,000 500,000 Other Miscellaneous Revenue 3399 Total State $ 900,000 $ $ 900,000 LOCAL Interest, Including Profit on Investment 3430 $ 325,000 $ $ 325,000 Food Service 3450 25,223,500 25,223,500 Other Miscellaneous Local Sources 3495 186,000 186,000 Total Local $ 25,734,500 $ $ 25,734,500 TOTAL ESTIMATED REVENUES $ 63,604,500 $ $ 63,604,500 FUND BALANCE, JULY 1, 2009 2800 $ 20,052,860 $ $ 20,052,860 TOTAL ESTIMATED REVENUES AND FUND BALANCE $ 83,657,360 $ $ 83,657,360 September 2009 Amendments.xlsx Page 7 of 18 November 17, 2009
20092010 Budget Amendment Special Revenue Funds Food Services Fund 410 Comparison of Appropriations by State Function Account Appropriations Appropriations APPROPRIATIONS Food Services: (Function 7600) Salaries 100 $ 17,263,775 $ $ 17,263,775 Employee Benefits 200 10,034,647 10,034,647 Purchased Services 300 7,123,500 7,123,500 Energy Services 400 2,574,000 2,574,000 Materials and Supplies 500 24,462,844 24,462,844 Capital Outlay 600 1,700,800 1,700,800 Other Expenses 700 1,960,000 1,960,000 TOTAL APPROPRIATIONS $ 65,119,565 $ $ 65,119,565 FUND BALANCE, JUNE 30, 2010 2700 $ 18,537,795 $ 0 $ 18,537,795 TOTAL APPROPRIATIONS AND FUND BALANCE $ 83,657,360 $ 0 $ 83,657,360 September 2009 Amendments.xlsx Page 8 of 18 November 17, 2009
20092010 Budget Amendment Special Revenue Funds Other Federal Programs Fund 420 Comparison of Revenue by State Function FEDERAL DIRECT Account Revenue Revenue Reserve Officers Training Coprs (ROTC) 3191 $ 854 $ $ 854 Miscellaneous Federal Direct 3199 $ 3,014,623 $ 9,354,899 $ 12,369,521 Total Federal Direct $ 3,015,477 $ 9,354,899 $ 12,370,375 FEDERAL THROUGH STATE Vocational Education Acts 3201 $ 1,670,913 $ $ 1,670,913 Individuals w/disabilities Educ. Act (IDEA) 3230 41,225,561 41,100 41,266,661 Elem. And Secondary Educ. Act, Title I 3240 47,460,161 47,460,161 Adult General Education 3251 1,911,208 1,911,208 Vocational Rehabilitation 3253 Elem. and Secondary Educ. Act, Title VI 3270 Federal through Local 3280 73,541 73,541 Miscellaneous Federal Through State 3299 13,898,384 980,582 14,878,966 Total Federal Through State $ 106,166,226 $ 1,095,223 $ 107,261,449 STATE Other Miscellaneous State Revenue 3399 $ 141,110 $ $ 141,110 Total State $ 141,110 $ $ 141,110 LOCAL Gifts, Grants & Bequests 3440 $ 606,054 $ 2,189,107 $ 2,795,161 Other Miscellaneous Local Sources 3495 Total Local $ 606,054 $ 2,189,107 $ 2,795,161 TOTAL ESTIMATED REVENUES $ 109,928,866 $ 12,639,229 $ 122,568,095 FUND BALANCE, JULY 1, 2009 2800 $ $ $ TOTAL ESTIMATED REVENUES AND FUND BALANCE $ 109,928,866 $ 12,639,229 $ 122,568,095 September 2009 Amendments.xlsx Page 9 of 18 November 17, 2009
20092010 Budget Amendment Special Revenue Funds Other Federal Programs Fund 420 Comparison of Appropriations by State Function Account Appropriations Appropriations APPROPRIATIONS Instruction 5000 $ 39,557,745 $ 2,544,331 $ 42,102,077 Pupil Personnel Services 6100 13,057,891 490,087 13,547,977 Instructional Media Services 6200 4,783 4,783 Instructional and Curriculum Development 6300 20,291,353 7,407,467 27,698,820 Instructional Staff Training 6400 29,372,168 1,528,377 30,900,545 Instruction Related Technology 6500 56,987 163 57,150 Board 7100 General Administration 7200 3,454,931 342,225 3,797,155 School Administration 7300 4,139 (3,891) 248 Facilities Acquisition & Construction 7400 Fiscal Affairs 7500 33,642 33,642 Food Services 7600 Central Services 7700 102,268 25,123 127,391 Pupil Transportation Services 7800 3,974,574 41,651 4,016,224 Operation of Plant 7900 8,800 263,696 272,496 Maintenance of Plant 8100 9,586 9,586 Administrative Technology Services 8200 Community Services 9100 TOTAL APPROPRIATIONS $ 109,928,866 $ 12,639,229 $ 122,568,095 FUND BALANCE, JUNE 30, 2010 2700 $ $ $ TOTAL APPROPRIATIONS AND FUND BALANCE $ 109,928,866 $ 12,639,229 $ 122,568,095 September 2009 Amendments.xlsx Page 10 of 18 November 17, 2009
20092010 Budget Amendment Special Revenue Funds State Fiscal Stabilization Fund 491 Comparison of Revenue by State Function FEDERAL THROUGH STATE Account Revenue Revenue State Fiscal Stabilization Funds K12 3210 $ 60,872,023 $ $ 60,872,023 State Fiscal Stabilization Funds Workforce 3211 1,013,003 1,013,003 State Fiscal Stabilization Funds VPK 3212 Miscellaneous Federal Through State 3299 Total Federal Through State $ 61,885,026 $ $ 61,885,026 LOCAL Interest, Including Profit on Investment 3430 $ $ $ Total Local $ $ $ TOTAL ESTIMATED REVENUES $ 61,885,026 $ $ 61,885,026 FUND BALANCE, JULY 1, 2009 2800 $ $ $ TOTAL ESTIMATED REVENUES AND FUND BALANCE $ 61,885,026 $ $ 61,885,026 September 2009 Amendments.xlsx Page 11 of 18 November 17, 2009
20092010 Budget Amendment Special Revenue Funds State Fiscal Stabilization Fund 491 Comparison of Appropriations by State Function Account Appropriations Appropriations APPROPRIATIONS Instruction 5000 $ 532,060 $ $ 532,060 Pupil Personnel Services 6100 8,803,325 8,803,325 Instructional Media Services 6200 3,301,846 3,301,846 Instructional and Curriculum Development 6300 4,731,832 4,731,832 Instructional Staff Training 6400 Instruction Related Technology 6500 3,727,199 3,727,199 Board 7100 General Administration 7200 School Administration 7300 965,941 965,941 Facilities Acquisition & Construction 7400 Fiscal Affairs 7500 Food Services 7600 Central Services 7700 256,527 256,527 Pupil Transportation Services 7800 3,344,367 3,344,367 Operation of Plant 7900 36,221,929 36,221,929 Maintenance of Plant 8100 Administrative Technology Services 8200 Community Services 9100 Debt Service 9200 Other Capital Outlay 9300 TOTAL APPROPRIATIONS $ 61,885,026 $ $ 61,885,026 FUND BALANCE, JUNE 30, 2010 2700 $ $ $ TOTAL APPROPRIATIONS AND FUND BALANCE $ 61,885,026 $ $ 61,885,026 September 2009 Amendments.xlsx Page 12 of 18 November 17, 2009
20092010 Budget Amendment Special Revenue Funds Targeted ARRA Stimulus Fund 492 Comparison of Revenue by State Function FEDERAL DIRECT Account Revenue Revenue Miscellaneous Federal Direct 3199 $ $ $ Total Federal Direct $ $ $ FEDERAL THROUGH STATE Vocational Education Acts 3201 $ $ $ Individuals w/disabilities Educ. Act (IDEA) 3230 42,010,845 42,010,845 Elem. And Secondary Educ. Act, Title I 3240 28,335,011 28,335,011 Adult General Education 3251 Vocational Rehabilitation 3253 Elem. and Secondary Educ. Act, Title VI 3270 Miscellaneous Federal Through State 3299 75,229 75,229 Total Federal Through State $ 70,421,085 $ $ 70,421,085 STATE Other Miscellaneous State Revenue 3399 $ $ $ Total State $ $ $ LOCAL Gifts, Grants & Bequests 3440 $ $ $ Other Miscellaneous Local Sources 3495 Total Local $ $ $ TOTAL ESTIMATED REVENUES $ 70,421,085 $ $ 70,421,085 FUND BALANCE, JULY 1, 2009 2800 $ $ $ TOTAL ESTIMATED REVENUES AND FUND BALANCE $ 70,421,085 $ $ 70,421,085 September 2009 Amendments.xlsx Page 13 of 18 November 17, 2009
20092010 Budget Amendment Special Revenue Funds Targeted ARRA Stimulus Funds Fund 492 Comparison of Appropriations by State Function Account Appropriations Appropriations APPROPRIATIONS Instruction 5000 $ 29,373,525 $ 2,774,053 $ 32,147,578 Pupil Personnel Services 6100 1,041,217 2,448 1,043,665 Instructional Media Services 6200 1,042,190 (13,530) 1,028,659 Instructional and Curriculum Development 6300 2,677,382 2,677,382 Instructional Staff Training 6400 32,775,279 (2,762,970) 30,012,309 Instruction Related Technology 6500 32,902 32,902 Board 7100 General Administration 7200 2,077,499 2,077,499 School Administration 7300 Facilities Acquisition & Construction 7400 Fiscal Affairs 7500 Food Services 7600 Central Services 7700 Pupil Transportation Services 7800 1,401,091 1,401,091 Operation of Plant 7900 Maintenance of Plant 8100 Administrative Technology Services 8200 Community Services 9100 Debt Service 9200 Other Capital Outlay 9300 TOTAL APPROPRIATIONS $ 70,421,085 $ $ 70,421,085 FUND BALANCE, JUNE 30, 2010 2700 $ $ $ TOTAL APPROPRIATIONS AND FUND BALANCE $ 70,421,085 $ $ 70,421,085 September 2009 Amendments.xlsx Page 14 of 18 November 17, 2009
20092010 Budget Amendment Special Revenue Funds Other Stimulus Grants Fund 493 Comparison of Revenue by State Function FEDERAL DIRECT Account Revenue Revenue Miscellaneous Federal Direct 3199 $ $ $ Total Federal Direct $ $ $ FEDERAL THROUGH STATE Vocational Education Acts 3201 Individuals w/disabilities Educ. Act (IDEA) 3230 Elem. And Secondary Educ. Act, Title I 3240 Adult General Education 3251 Vocational Rehabilitation 3253 Other Food Services 3269 40,176 (1,232) 38,944 Elem. and Secondary Educ. Act, Title VI 3270 Miscellaneous Federal Through State 3299 Total Federal Through State $ 40,176 $ (1,232) $ 38,944 STATE Other Miscellaneous State Revenue 3399 $ $ $ Total State $ $ $ LOCAL Gifts, Grants & Bequests 3440 $ $ $ Other Miscellaneous Local Sources 3495 Total Local $ $ $ TOTAL ESTIMATED REVENUES $ 40,176 $ (1,232) $ 38,944 FUND BALANCE, JULY 1, 2009 2800 $ $ $ TOTAL ESTIMATED REVENUES AND FUND BALANCE $ 40,176 $ (1,232) $ 38,944 September 2009 Amendments.xlsx Page 15 of 18 November 17, 2009
20092010 Budget Amendment Special Revenue Funds Other Stimulus Grants Fund 493 Comparison of Appropriations by State Function Account Appropriations Appropriations APPROPRIATIONS Instruction 5000 $ $ $ Pupil Personnel Services 6100 Instructional Media Services 6200 Instructional and Curriculum Development 6300 Instructional Staff Training 6400 Instruction Related Technology 6500 Board 7100 General Administration 7200 School Administration 7300 Facilities Acquisition & Construction 7400 Fiscal Affairs 7500 Food Services 7600 40,176 (1,232) 38,944 Central Services 7700 Pupil Transportation Services 7800 Operation of Plant 7900 Maintenance of Plant 8100 Administrative Technology Services 8200 Community Services 9100 Debt Service 9200 Other Capital Outlay 9300 TOTAL APPROPRIATIONS $ 40,176 $ (1,232) $ 38,944 FUND BALANCE, JUNE 30, 2010 2700 $ $ $ TOTAL APPROPRIATIONS AND FUND BALANCE $ 40,176 $ (1,232) $ 38,944 September 2009 Amendments.xlsx Page 16 of 18 November 17, 2009
20092010 Budget Amendment Internal Service Funds Fund 700 Comparison of Revenue by State Function OPERATING REVENUES: Account Revenue Revenue Charges for Services 3481 $ 31,210,095 $ $ 31,210,095 Premium Revenue 3484 151,594,000 151,594,000 Other Operating Revenue 3489 3,259,412 3,259,412 Total Operating Revenues $ 186,063,507 $ $ 186,063,507 NONOPERATING REVENUES: Interest, Including Profit on Investment 3430 $ 230,000 $ $ 230,000 Other Miscellaneous Local Sources 3495 $ 250,000 $ $ 250,000 Loss Recoveries 3740 Total Nonoperating Revenues $ 480,000 $ $ 480,000 NET ASSETS, JULY 1, 2009 2880 $ 10,415,860 $ $ 10,415,860 TOTAL OPERATING REVENUES, NONOPERATING REVENUES, TRANSFERS, AND NET ASSETS $ 196,959,367 $ $ 196,959,367 September 2009 Amendments.xlsx Page 17 of 18 November 17, 2009
20092010 Budget Amendment Internal Service Funds Fund 700 Comparison of Appropriations by State Function Account Appropriations Appropriations OPERATING EXPENSES: (Function 9900) Salaries 100 $ 23,364,793 $ $ 23,364,793 Employee Benefits 200 8,346,687 (15,000) 8,331,687 Purchased Services 300 1,905,303 1,905,303 Materials and Supplies 500 13,282 13,282 Other Expenses 700 152,839,762 15,000 152,854,762 Total Operating Expenses $ 186,469,828 $ $ 186,469,828 NET ASSETS, JUNE 30, 2010 2780 $ 10,489,539 $ $ 10,489,539 TOTAL OPERATING EXPENSES, NONOPERATING EXPENSES, TRANSFERS, AND NET ASSETS $ 196,959,367 $ $ 196,959,367 September 2009 Amendments.xlsx Page 18 of 18 November 17, 2009