PROPOSED BUDGET DOCUMENT

PROPOSED BUDGET DOCUMENT 2011-2012 Ashland Oregon

BOARD OF DIRECTORS RUTH ALEXANDER CAROL DAVIS KEITH MASSIE HEIDI PARKER EVA SKURATOWICZ May 5, 2010 ASHLAND PUBLIC SCHOOLS Inspiring Learning for Life JULI DI CHIRO Superintendent JILL TURNER Business Manager SAMUEL BOGDANOVE Director of Student Services This budget plan is respectfully submitted to the Ashland School District s Board and Budget Committee. This budget is our spending plan for the 2011 12 year. The overall budget of $45,191,265 is $1.8 million less than the previous year (2010 11). The decrease is primarily due to the continued decrease in the capital construction fund. Although the total budget is less, the General Fund Budget for Ashland School District has increased by $447,562 to a budget of $25,706,009 from a current budget of $25,258,447. The increase in the General Fund is primarily due to transfers from the Insurance Fund, and by using some of the projected fund balance as a resource. Overall budget expenditures are summarized as follows: 2008 09 2009 10 Budget 2010 11 Budget 2011 12 Inc/Dec Percent Change General 24,920,255 23,658,678 25,258,447 25,706,009 447,562 1.77% Special Rev 4,334,991 5,191,174 6,280,240 5,878,656 401,584 6.39% Debt 4,460,143 4,858,151 5,071,000 5,348,000 277,000 5.46% Capital 46,445,995 17,088,745 3,872,000 1,868,000 2,004,000 51.76% Insurance 1,173,113 5,590,095 6,310,000 6,228,000 82,000 1.30% Trust 158,622 151,301 192,000 162,600 29,400 15.31% Total 81,493,120 56,538,143 46,983,687 45,191,265 1,792,422 67.53% 2010 11 Budget Highlights: During the 2009 10 fiscal year District budgets were cut drastically. This was followed by last year s budget when the district was able to restore a few of the positions and a selected number of programs. However, this year we have returned to both staff and program reductions in order to balance the budget. We were able to avoid lay offs, and used attrition as the tool to reduce staff positions. The significant changes are: 1. Student instructional days are decreased from 176 to 175 instructional days. With this one day cut, the District will be able to maintain the required instructional hours mandated for each level of schooling. Professional developments days are decreased by one day. All staff will receive two days less pay resulting in $175,000 in savings. i

2. Student enrollment is still projected to decline slightly for the next several years translating into less state formula revenue. The ADMw is expected to decline by 105 from the current school year to the 2011 12 school year. (See graph on page iii) 3. Total staffing is reduced by 2.57 positions. Certified staffing is reduced by at total of 5.42 from budget to budget. (See chart on next page for more detail) 4. Discretionary spending is reduced at all schools and throughout all support services. 5. Competitive athletics is cut at Ashland Middle School resulting in a savings of $110,000. 6. A one time transfer of $250,000 from the Self Insurance Health Fund to the General Fund is proposed. 7. Public Employee Retirement System (PERS) rates are increased resulting in an increase of $705,000. The PERS rate increased to a range of 24.9% to 25.5%, depending on the hire date of the employees. Personnel: The proposed budget includes the reduction of 2.57 positions, or 1% from the previous year s budget. Included in the budget are amounts to cover the potential costs ongoing negotiations with employees on wages and benefits. The actual impact of these negotiations is not known at the present time. The current work force is 45 positions or 14% less than in 2008 09 prior to the economic down turn. 2008 09 2010 11 2011 12 Employees Budget Budget Budget Increase (Decrease) Percent Change Certified 167.72 144.14 138.72 5.42 4% Classified 131.56 114.54 116.39 1.85 2% Confidential 5.00 4.00 5.00 1.00 25% Supervisory 4.00 5.00 5.00 0.00 0% Admin/Exec 14.00 12.30 12.30 0.00 0% TOTAL 322.28 279.98 277.41 2.57 1% Elementary Classroom Teachers 2.00 High School Teachers 1.16 Psychologist 0.60 Elective Program at AMS 2.86 Bus Drivers 0.50 Cafeteria Manager 0.19 Education Assistants 0.29 Food Service Workers 0.38 Mechanic 0.10 Network Tech 1.00 SPED EA s 0.60 Technicians 1.50 Board Secretary 1.00 Total 2.57 ii

Accounting Policies: Ashland School District prepares the budget and financial statements on a modified cash basis. This means that expenditures and revenues are recorded when they are paid and received respectively. The basis of accounting will remain unchanged in the upcoming fiscal year. We prepared this document utilizing updated software in our new accounting system. The layout of the document is similar, although the print style is enhanced and more summaries are included in the document. The myriad of changes to the chart of accounts last year complicated the budget review process. In this document, the history has been converted or cross walked over to the new account codes. In this way, the previous years history is more comparable, and the document is easier to read. Another significant change is that the totals are at the top of the section instead of at the bottom meaning the document sums up and not down. Two sub funds are no longer being used. The first is the Ashland Schools Foundation. This revenue and related expenditures are tracked separately in fund 200 but now are included in the General Fund. A separate foundation report can be found on page 151. The second eliminated sub fund is musical instrumental rentals. This revenue and related expenses are being moved to the General Fund. Another change in our accounting system is in the function area. In the past, elementary education was divided by grade K 3 and grade 4 5. These two functions are now combined into just one elementary education function. General Fund: The general fund budget is $25,706,009 compared to $25,258,447 the previous year. This increase of $447,562 is primarily because of a better carryover into the new fiscal year, a onetime transfer from the insurance fund and the combining of the Ashland Schools Foundation into this fund. This makes up for the decline in state revenues due to declining enrollment and state support. This better financial position is short lived with the planned spend down of the fund balance. It is important to note that this budget includes a total amount of $1,040,000 in one time money from the Insurance Fund and from the General Fund balance that will not be available as a resource in coming years. General fund revenue is primarily (74%) from the State School Fund formula as shown below. This formula is equalized throughout the state and allocated back to the districts based on a weighted average daily membership. In the state formula, local property taxes are used as an offset. Total formula revenue is expected to decline because of our drop in enrollment, which is captured in this graph: iii

The following chart presents an overview of revenue in comparison to prior budget years: 2008 09 2009 10 Budget 2010 11 Budget 2011 12 Inc/Dec Percent State Formula Property Taxes 9,725,788 10,074,040 10,342,000 10,798,000 456,000 4.41% Common School 255,932 238,644 234,239 233,994 245 0.10% Federal Forest s 123,316 111,354 102,000 63,000 39,000 38.24% State Formula 8,660,362 8,784,665 8,462,000 7,400,353 1,061,647 12.55% "Additional $$$" 1,347,080 228,000 316,168 464,578 148,410 46.94% Subtotal 20,112,478 19,436,703 19,456,407 18,959,925 496,482 2.55% YAAL Taxes 2,800,581 2,945,211 2,921,500 2,933,500 12,000 0.41% Rentals 215,241 280,499 306,000 337,000 31,000 10.13% Other Revenue 310,377 665,877 399,600 432,584 32,984 8.25% Contributions 0 10,191 0 230,000 230,000 Transfers In 0 131,920 0 313,000 313,000 Carryover 1,481,577 188,278 2,174,940 2,500,000 325,060 14.95% Total Resources 24,920,255 23,658,678 25,258,447 25,706,009 447,562 1.77% Youth Activities and Academics Levy: The voters renewed the Youth Activities and Academics Levy (YAAL) in November of 2010 for five years. The 2011 12 school year is the first year of the renewal period. This is the second renewal of the YAAL, which is a local option levy for the Ashland School District. As such, it is treated as a General Fund resource. This levy of $1.29 per thousand of assessed value is estimated to generate $ 2,918,500 or 11.4% of the general fund revenues. This YAAL provides vital funding to this district and we are very grateful for this ongoing community support. In the past the levy appropriations were shown separate from the school site budgets. This document has included the levy within the general fund. Detail of how the YAAL revenues have been allocated can be found on page(s) 143 148. iv

Local property taxes and the Youth Activities and Academics Levy make up 53% of the total General Fund revenue. The majority of the remaining General Fund revenue comes from the State School Fund. The following chart outlines the expenditures being proposed in this budget: 2008 09 2009 10 Budget 2010 11 Budget 2011 12 Inc/Dec Percent Change Salaries/Benefits 20,860,815 18,146,784 19,865,326 20,548,247 682,921 3.44% Services 2,132,371 1,952,494 2,322,370 1,950,626 371,744 16.01% Supplies Materials 779,022 873,414 1,120,640 976,789 143,851 12.84% Capital Outlay 559,759 0 14,000 0 14,000 100.00% Dues, Insurance 175,008 334,972 195,900 208,135 12,235 6.25% Transfers 225,000 150,000 270,200 250,000 20,200 7.48% Contingency/Fund Bal 188,278 2,201,014 1,470,011 1,772,212 302,201 20.56% Total 24,920,255 23,658,678 25,258,447 25,706,009 447,562 1.77% As shown below the District primary expense is salaries and benefits. v

The following chart shows expenditures by school. Staffing and discretionary spending are allocated to schools based on enrollment. Some of the changes in expenditures are due to declining enrollment. 2008 09 2009 10 Budget 2010 11 Budget 2011 12 Inc/Dec Percent Change Bellview 1,489,228 1,367,091 1,607,169 1,564,954 42,215 2.63% Helman 1,818,874 1,496,336 1,699,567 1,684,664 14,903 0.88% Walker 1,992,530 1,695,202 1,851,369 1,705,653 145,716 7.87% Willow Wind 684,970 717,399 793,763 857,077 63,314 7.98% John Muir 497,226 487,439 582,235 516,199 66,036 11.34% AMS 4,444,676 3,662,465 3,941,114 3,895,537 45,577 1.16% AHS 7,319,579 6,207,968 6,631,705 6,718,593 86,888 1.31% Student services 1,834,582 1,551,997 1,795,346 2,007,454 212,108 11.81% Transportation 587,106 619,640 712,087 800,565 88,478 12.43% Maintenance 837,782 800,890 861,775 858,453 3,322 0.39% Briscoe 0 0 73,650 49,020 24,630 33.44% Lincoln 0 1,113 77,190 58,630 18,560 24.04% District Office 1,169,260 1,026,629 1,278,982 1,274,502 4,480 0.35% Contingency/FdBal 188,278 2,201,014 1,470,011 1,772,212 302,201 20.56% District wide 2,056,163 1,823,495 1,882,484 1,942,496 60,012 3.19% Grand Total 24,920,255 23,658,678 25,258,447 25,706,009 447,562 1.77% Graphically you can see where all the site based expenditures continue to decrease over time. 8,000,000 7,000,000 Budget 2010 11 Budget 2011 12 6,000,000 5,000,000 4,000,000 3,000,000 2,000,000 1,000,000 0 vi

This chart shows where the decline in enrollment is projected. Oct 10 Estimated Oct 2011 Difference Percent Change Bellview 303 290 13 4.29% Helman 309 294 15 4.85% Walker 288 276 12 4.17% John Muir 103 103 0 0.00% Willow Wind 161.5 173.5 12 7.43% AMS 535 522 13 2.43% AHS 1040 1013 27 2.60% Total 2739.5 2671.5 68 2.48% Debt Service: Included in this budget is a tax levy of $5,240,000.97 or a rate of 1.96 per thousand dollars of assessed value. The levy will raise sufficient monies in which to pay the interest and principal payment on the 2007 construction bond. Capital Construction: The district issued $46.8 million in bonds in June of 2007. The district has completed all of the proposed projects. There is an approximate balance of $1.8 million in this fund. Priority projects continue to be those that will assist the District in being more energy efficient, thereby reducing operational costs in the general fund. The telephone replacement project that was approved by the Capital Projects Advisory Committee and the Board has been postponed to the summer of 2012 to maximize the use of E rate discounts in this project. The relocation of the Technology Department and upgrades in the District Office HVAC system were successfully completed this year. The replacement of aging and inefficient irrigation systems is ongoing, and the work is being done by our Maintenance Department. Insurance Fund: Beginning in the 2009 10 fiscal years, the District shifted the way it accounted for the self funded health insurance program. The insurance fund now receives monthly contributions based on employees health insurance selections, and all claims are processed from this fund. This has added stability to the general fund, and allows for the insurance fund to respond to the differences in claims from month to month. The insurance fund is also used to account for the workers comp insurance programs, unemployment programs and the deductibles for property and liability programs. Because of the success of our Health Insurance Program, and the cooperation of all employees in using their health insurance in an efficient manner, we have built up excess reserves in this account. We were therefore able to propose a transfer $250,000 from the Insurance Fund to use as a resource in developing this budget. vii

Looking Ahead to 2012 13 There are several cautions that we must be aware of as we predict the revenue available for the 2012 13 school year: The allocation from the state will not be increased for inflation. We expect to receive half of the biennium allocation in each year. In the past, school districts have received 49% and 51% in each year of the biennium, while the current allocation is split evenly between the two years. The allocation of $465,000 from the Educational Stability Fund is only funded for the first year of the biennium. The Legislature will meet in February of 2012 to determine the availability of this fund for the second year of the biennium. Enrollment is again expected to decline resulting in a $385,000 decrease in state support. The District s Self Insurance Fund is experiencing an increase in costs after several very favorable years of claims that were below industry trends. The projected carryover of resources from next year is estimated to be less. Because of these cautions, we are currently projecting a deficit of $1.4 million for the 2012 13 school year. In spite of the economic uncertainty, we continue to do an excellent job of educating our students. Student achievement has shown growth over the last two years, and our drop out rate decreased to 1.2%. 94% of 2010 graduates committed to two or four year colleges, and our students continue to be recognized for their achievements both in and out of the classroom. Our employees have worked closely with District administration to find ways to reduce our expenditures without compromising our central mission of educating all of our students to their highest potential. As of this writing, we are experiencing positive indicators that seem to point to a slow economic recovery for the state of Oregon. There is some hope that when the Legislature reconvenes in February of 2012, they may be able to allocate some additional revenue that could make the second year of the biennium less bleak. We continue to be grateful to the Ashland community for their ongoing support of public education in our District. The impact of the YAAL cannot be overstated, and our students continue to benefit from the generosity of the electorate in Ashland. Respectfully submitted, Juli Di Chiro Superintendent Jill Turner Business Manager viii

Resources Report GENERAL FUND - Revenue Description 100 General Fund 24,920,255 23,658,678 25,258,447 25,706,009 1000 Revenue from Local Sources 13,028,186 13,700,342 13,903,100 14,597,930 1111 Current Year Taxes 9,318,163 9,614,243 9,810,000 10,336,000 1112 Prior Year Taxes 401,952 454,815 527,000 455,000 1121 Current Year Local Option Taxes 2,719,492 2,791,017 2,768,000 2,799,000 1122 Prior Year Local Option Taxes - 109,310 132,000 118,000 1123 Penalties and Interest on Local Option Taxes 1,273 1,447 1,500 1,500 1190 Penalties and Interest on Taxes 5,674 4,982 5,000 7,000 1200 Revenue from Local Government Units 79,816 43,436 20,000 15,000 1311 Tuition From Individuals 12,399 8,026 6,300 12,000 1312 Tuition From Other Districts Within the State 94,190 88,096 92,600 111,878 1411 Transporation Fees From Individuals - 3,151 2,500 2,500 1412 Transportation Feed From In State Districts 26,084 25,308 26,700 25,792 1500 Earnings on Investments 90,325 28,429 50,000 25,000 1700 Extracurricular Activities - - 4,000-1740 Fees - 111-16,260 1910 Rentals 215,241 280,499 306,000 337,000 1920 Contributions & Donations/Private - 10,191-230,000 1940 Services Provided Other LEAs - 11,568 1,000 3,000 1960 Recovery of Prior Years Expenditure 4,438 5,689 1,000 5,000 1980 Fees Charged To Grants - 92,227 89,500 70,000 1990 Miscellaneous 59,141 127,797 60,000 28,000 2000 Revenue from Intermediate Sources 14,857 74,128 30,000 113,154 2102 ESD Apportionment - 42,323 - - 2199 Other Intermediate Sources - 31,805 30,000 113,154 2990 Other Revenue From County Sources 14,857 - - - 3000 Revenue from State Sources 9,734,512 9,172,747 8,735,239 8,118,925 3101 State School Fund General Support 8,660,362 8,784,665 8,462,000 7,400,353 3103 Common School Fund 255,932 238,644 234,239 233,994 3199 Other Unrestricted Grants-in-aid - 144,547 34,000 20,000 3299 Other State Restricted Grants 809,273 3,000 3,000 464,578 3990 Other Revenue From State Sources 8,944 1,891 2,000 - Page 1

GENERAL FUND - Revenue Description Resources Report 4000 Revenue from Federal Sources 661,122 336,354 415,168 63,000 4500 Restricted Revenue From Federal through State 537,807 225,000 313,168-4801 Federal Forest Fees 123,316 111,354 102,000 63,000 5000 Revenue from Other Sources - 54,909 - - 5150 Loan Receipts - 50,000 - - 5300 Sale of Fixed Assets - 4,909 - - 5200 Interfund Transfers - 131,920-313,000 5400 Resources-Beginning Fund Bal 1,481,577 188,278 2,174,940 2,500,000 Page 2

GENERAL FUND - Expenditure Description 100 General Fund 24,920,255 23,658,678 25,258,447 245.32 25,706,009 244.39 1111 Primary, K-5 4,309,751 3,571,624 3,964,072 50.77 3,711,722 46.08 111 Licensed Salaries 2,406,438 2,014,966 2,316,715 42.56 2,168,651 39.92 112 Classified Salaries 223,144 141,141 176,742 8.22 132,778 6.16 121 Certified Substitutes 81,173 66,951 98,594-75,904-122 Classified Substitutes 9,966 11,368 7,027-8,631-123 Temporary-Licensed 55,521 59,772 36,543 - - - 130 Extra Duty Stipends - 560 - - - - 131 Additional Salaries /(Green Sheet) - 8,825 - - 4,500-211 Public Employees Retirement System 649,227 446,033 485,764-581,062-220 Social Security 207,695 172,484 193,544-176,400-231 Workers Compensation Hourly Assessment 19,716 7,716 8,855-8,066-232 Unemployment Assessment - 37,241 7,590-6,920-241 Employee Insurance 595,058 532,181 538,237-470,900-246 403B Matching - 5,409 5,671-8,100-270 Post Retirement Benefits - 1,176 - - - - 310 Instructional, Professional & Technical Services 377 24 - - - - 322 Repairs & Maintenance Services 5,355 16,005 1,500-300 - 324 Rental - Lease Purchases 14,506 2,388 - - - - 340 Travel 122 547 - - 235-353 Postage 139 - - - - - 410 Consumable Supplies & Materials 27,343 24,177 41,024-29,020-420 Textbooks - 8,464 32,976-28,755-421 Textbook Adoption - 218 - - - - 440 Periodicals 2,000-990 - 2,600-460 Nonconsumable Supplies 7,659 8,485 3,900-900 - 480 Computer Hardware 4,312 5,492 8,400-8,000-1113 Elementary Extracurricular 23,535 27,825 - - - - 111 Licensed Salaries - 12,795 - - - - 121 Certified Substitutes - 504 - - - - 123 Temporary-Licensed 12,712 7,357 - - - - 130 Extra Duty Stipends 7,094 - - - - - 211 Public Employees Retirement System 1,503 2,587 - - - - 220 Social Security 1,531 1,559 - - - - Page 3

GENERAL FUND - Expenditure Description 231 Workers Compensation Hourly Assessment 130 67 - - - - 232 Unemployment Assessment - 342 - - - - 241 Employee Insurance - 2,164 - - - - 322 Repairs & Maintenance Services 365 - - - - - 410 Consumable Supplies & Materials 200 450 - - - - 1121 Middle School Programs 2,820,718 2,476,850 2,536,553 32.51 2,480,037 29.02 111 Licensed Salaries 1,614,116 1,369,931 1,396,360 23.87 1,347,092 22.85 112 Classified Salaries 121,766 130,925 150,459 7.59 120,698 5.67 121 Certified Substitutes 73,989 49,741 57,853-47,802-122 Classified Substitutes 15,782 7,633 9,780-7,844-123 Temporary-Licensed 7,292 29,432 50,020 1.05 18,666 0.50 130 Extra Duty Stipends 13,265 - - - 12,865-131 Additional Salaries /(Green Sheet) - 8,458 - - 700-211 Public Employees Retirement System 432,157 298,831 300,355-383,032-220 Social Security 137,960 118,701 122,159-114,752-231 Workers Compensation Hourly Assessment 12,481 5,315 5,587-5,248-232 Unemployment Assessment - 25,693 4,789-4,496-241 Employee Insurance 376,806 383,912 367,546-346,303-246 403B Matching - 2,010 1,440-2,914-310 Instructional, Professional & Technical Services - 512 8,750-4,175-322 Repairs & Maintenance Services 2,227 2,278 1,200-900 - 324 Rental - Lease Purchases 207 63 188-200 - 340 Travel 467 780 250-250 - 410 Consumable Supplies & Materials 10,565 12,064 25,600-32,399-419 Professional Publications - - 200 - - - 420 Textbooks - 133 31,667-25,300-421 Textbook Adoption - 470 - - - - 440 Periodicals - 442 450-150 - 460 Nonconsumable Supplies 1,399 28,893 1,400-3,876-640 Dues And Fees 240 634 500-375 - 1122 Middle School Extracurricular 154,037 125,923 129,587-35,783-121 Certified Substitutes - 2,321 - - - - 130 Extra Duty Stipends 93,767 77,657 87,059-23,535 - Page 4

GENERAL FUND - Expenditure Description 131 Additional Salaries /(Green Sheet) - 1,340 - - - - 211 Public Employees Retirement System 20,178 13,630 16,717-5,997-220 Social Security 6,986 6,049 6,670-1,799-231 Workers Compensation Hourly Assessment 639 268 291-82 - 232 Unemployment Assessment - 1,281 - - 70-241 Employee Insurance - 108 - - - - 310 Instructional, Professional & Technical Services 9,486 4,938 2,500 - - - 319 Game Officials 5,973 6,355 7,500 - - - 322 Repairs & Maintenance Services 1,499 - - - - - 340 Travel 6,226 504 800 - - - 410 Consumable Supplies & Materials 8,506 11,472 8,050-4,300-416 Club Sports Consumable Supplies 777 - - - - - 1131 High School Programs 3,530,098 3,110,079 3,433,086 37.15 3,548,632 36.29 111 Licensed Salaries 2,199,561 1,954,681 2,191,633 36.32 2,171,511 36.29 121 Certified Substitutes 86,709 52,542 88,432-76,008-123 Temporary-Licensed 52,299 3,633 19,160 0.83 - - 124 Temporary-Classified 820 - - - - - 130 Extra Duty Stipends 21,252 1,918 17,223-16,921-131 Additional Salaries /(Green Sheet) 96 17,236 4,950-14,000-211 Public Employees Retirement System 520,327 391,921 410,950-556,618-212 Discretionary PERS 23 - - - - - 220 Social Security 174,994 150,883 170,820-168,484-222 Discrectionary Social Security 7 - - - - - 231 Workers Compensation Hourly Assessment 15,858 6,614 7,816-7,710-232 Unemployment Assessment - 32,923 6,648-6,603-235 Discrectionary Workers Compensation 0 - - - - - 241 Employee Insurance 409,274 433,890 420,749-402,132-246 403B Matching - 1,785 1,678-2,530-270 Post Retirement Benefits - 879 - - - - 310 Instructional, Professional & Technical Services 560 1,050 22,177-24,175-311 Professional & Technical Services - 10,681 - - 8,400-322 Repairs & Maintenance Services 1,273 2,273 1,200-3,200-340 Travel 1,588-200 - 2,000 - Page 5

GENERAL FUND - Expenditure Description 355 Printing And Binding - - 9,000-8,500-374 AHS Scholarships 2,089 300 - - - - 380 Non-Instructional Professional & Tech - 279 - - - - 410 Consumable Supplies & Materials 27,329 29,229 31,300-19,300-413 Consumable Supplies & Mat - Metals 123 161 - - - - 414 Consumable Supplies & Mat - Welding 13 - - - - - 415 Consumable Supplies & Mat - Woodshop 3,497 2,824 - - - - 420 Textbooks 6,316 6,735 27,150-56,500-430 Library Books - 326 - - - - 440 Periodicals 574 403 - - 40-460 Nonconsumable Supplies 951 1,888 1,000-3,000-463 Nonconsumable Supp & Mat - Auto 129 - - - - - 480 Computer Hardware 3,757 4,092 - - - - 640 Dues And Fees 678 933 1,000-1,000-1132 High School Extracurricular 828,411 803,013 747,364 1.50 691,761 1.50 112 Classified Salaries 36,727 24,776 25,476 1.00 25,664 1.00 113 Administrators - 43,250 45,828 0.50 46,477 0.50 121 Certified Substitutes - 3,095 - - - - 122 Classified Substitutes - 925 1,656-1,668-130 Extra Duty Stipends 289,001 291,592 286,485-269,668-131 Additional Salaries /(Green Sheet) 38,203 23,976 22,500-19,750-211 Public Employees Retirement System 47,897 49,521 73,015-92,119-212 Discretionary PERS 1,846 - - - - - 220 Social Security 26,744 29,215 29,092-27,653-222 Discrectionary Social Security 573 - - - - - 231 Workers Compensation Hourly Assessment 2,498 1,376 1,277-1,265-232 Unemployment Assessment - 5,776 335-1,083-235 Discrectionary Workers Compensation 9 - - - - - 241 Employee Insurance 18,356 20,073 20,259-13,818-244 Cell Phone Allowance - - 210-390 - 246 403B Matching - 300 300-300 - 247 Life Insurance - 141 186-186 - 310 Instructional, Professional & Technical Services 100,792 80,569 39,850-12,500 - Page 6

GENERAL FUND - Expenditure Description 311 Professional & Technical Services - 2,994 - - - - 319 Game Officials 26,168 24,762 25,000-27,000-322 Repairs & Maintenance Services 677 - - - - - 324 Rental - Lease Purchases - - 30,670-23,370-340 Travel 99,846 74,734 48,780-37,700-353 Postage 250 74 - - - - 354 Advertising 10,269 8,468 - - - - 355 Printing And Binding 1,305 4,328 - - - - 380 Non-Instructional Professional & Tech - - - - 2,250-390 Other General Professional & Tech Serv - - 5,500-34,250-410 Consumable Supplies & Materials 73,093 95,613 90,945-54,150-411 Consumable Supplies & Mat Uniforms 18,838 - - - - - 416 Club Sports Consumable Supplies 23,760 17,220 - - - - 460 Nonconsumable Supplies 5,159 - - - - - 640 Dues And Fees 6,400 200 - - - - 654 Student Insurance - 35 - - 500-1225 Out of District Programs - - 3,000-4,000-310 Instructional, Professional & Technical Services - - 3,000-4,000-1250 Programs for Students with Disabilities 1,441,029 1,269,084 1,419,924 23.62 1,444,162 24.64 111 Licensed Salaries 566,255 460,733 540,517 9.50 505,595 9.17 112 Classified Salaries 268,109 263,340 299,452 14.12 321,835 15.47 121 Certified Substitutes 28,137 12,415 21,620-17,698-122 Classified Substitutes 16,995 16,699 19,465-20,917-130 Extra Duty Stipends 5,545-2,053-4,785-131 Additional Salaries /(Green Sheet) - 5,339 4,500-14,000-211 Public Employees Retirement System 204,627 146,927 162,532-211,559-220 Social Security 65,799 56,498 64,759-64,735-231 Workers Compensation Hourly Assessment 6,113 2,668 2,964-2,958-232 Unemployment Assessment - 12,035 2,533-2,536-241 Employee Insurance 262,478 275,228 287,519-269,094-246 403B Matching - 600 1,200-1,800-310 Instructional, Professional & Technical Services 9,587 10,087 - - - - 330 Student Transportation Services - 2,160 - - - - Page 7

GENERAL FUND - Expenditure Description 340 Travel 1,536 411 - - 150-410 Consumable Supplies & Materials 4,281 3,310 8,300-4,500-411 Consumable Supplies & Mat Uniforms 1,567 408 - - - - 440 Periodicals - 226 2,510 - - - 470 Computer Software - - - - 2,000-1260 Treatment and Habilitation 22,026 12,823 20,045-24,000-131 Additional Salaries /(Green Sheet) - 160 - - - - 211 Public Employees Retirement System - 32 - - - - 220 Social Security - 12 - - - - 231 Workers Compensation Hourly Assessment - 1 - - - - 232 Unemployment Assessment - 3 - - - - 310 Instructional, Professional & Technical Services 22,026 12,615 - - - - 380 Non-Instructional Professional & Tech - - 20,045-24,000-1280 Alternative Education - 7,099 - - 4,683-121 Certified Substitutes - 1,596 - - - - 131 Additional Salaries /(Green Sheet) - 4,859 - - 3,500-211 Public Employees Retirement System - - - - 892-220 Social Security - 494 - - 268-231 Workers Compensation Hourly Assessment - 22 - - 12-232 Unemployment Assessment - 129 - - 11-1283 Alternative Education 916,255 823,563 1,032,595 11.83 1,117,112 11.98 111 Licensed Salaries 372,154 354,737 553,431 10.08 550,871 10.23 112 Classified Salaries 39,724 26,655 33,423 1.75 32,933 1.75 121 Certified Substitutes 8,819 11,349 22,138-19,280-122 Classified Substitutes 636 3,324 2,173-2,140-123 Temporary-Licensed 142,231 53,848 - - - - 124 Temporary-Classified - 300 - - - - 130 Extra Duty Stipends 3,477 2,300 2,053-2,052-131 Additional Salaries /(Green Sheet) 4,500 75,735 63,790-124,000-211 Public Employees Retirement System 110,687 80,431 123,437-157,565-212 Discretionary PERS 483 - - - - - 220 Social Security 41,925 39,241 49,182-54,304-222 Discrectionary Social Security 342 - - - - - Page 8

GENERAL FUND - Expenditure Description 231 Workers Compensation Hourly Assessment 3,804 1,800 2,250-2,482-232 Unemployment Assessment - 8,308 1,924-2,130-235 Discrectionary Workers Compensation 6 - - - - - 241 Employee Insurance 133,855 113,371 138,375-136,362-246 403B Matching - 1,200 1,200-3,600-310 Instructional, Professional & Technical Services 41,877 38,538 10,660-11,900-322 Repairs & Maintenance Services 1,828 1,623 1,200-500 - 340 Travel 273 1,033 - - 100-353 Postage 1,102 437 450-450 - 355 Printing And Binding - - 125-100 - 410 Consumable Supplies & Materials 6,792 3,987 8,510-3,700-420 Textbooks 65-4,110-2,000-421 Textbook Adoption 212 - - - - - 430 Library Books 369 1,955 5,900-4,043-440 Periodicals - - 64-100 - 460 Nonconsumable Supplies 510 795 5,000-2,500-470 Computer Software - - 1,800 - - - 480 Computer Hardware - 2,388 1,400-4,000-640 Dues And Fees 585 - - - - - 654 Student Insurance - 206 - - - - 1288 Charter Schools - - 61,000-61,000-360 Charter School Payments - - 61,000-61,000-1291 English Second Language Programs 146,327 136,942 142,488 1.50 146,857 1.50 111 Licensed Salaries 87,303 87,713 94,880 1.50 94,709 1.50 121 Certified Substitutes 2,853 2,542 3,795-3,315-123 Temporary-Licensed 9,333 - - - - - 130 Extra Duty Stipends 1,744 190 - - - - 131 Additional Salaries /(Green Sheet) - 760 - - - - 211 Public Employees Retirement System 20,891 17,839 18,217-24,132-220 Social Security 7,558 6,789 7,259-7,246-231 Workers Compensation Hourly Assessment 755 295 332-332 - 232 Unemployment Assessment - 1,478 285-285 - 241 Employee Insurance 14,868 19,114 17,720-16,288 - Page 9

GENERAL FUND - Expenditure Description 340 Travel 407 71 - - 150-410 Consumable Supplies & Materials 615 152 - - 250-430 Library Books - - - - 150-1299 Other Programs - 5,727 20,000-5,000-310 Instructional, Professional & Technical Services - 5,727 20,000-5,000-2110 Attendance and Social Work Services 120,988 90,807 69,249 2.00 90,790 2.00 112 Classified Salaries 70,695 49,121 53,223 2.00 49,893 2.00 122 Classified Substitutes 960 1,056 1,804-3,243-131 Additional Salaries /(Green Sheet) - 123 - - - - 211 Public Employees Retirement System 17,249 9,950 5,328-12,713-220 Social Security 5,357 3,679 2,123-3,816-231 Workers Compensation Hourly Assessment 526 189 97-175 - 232 Unemployment Assessment - 774 83-150 - 241 Employee Insurance 25,987 22,827 6,141-13,200-310 Instructional, Professional & Technical Services - 3,087 - - - - 322 Repairs & Maintenance Services - - - - 225-380 Non-Instructional Professional & Tech - - - - 5,000-410 Consumable Supplies & Materials 213-450 - 2,000-470 Computer Software - - - - 375-2115 Student Safety 24,154 24,328 26,194 0.75 25,833 0.75 112 Classified Salaries 11,478 11,225 12,162 0.75 12,386 0.75 122 Classified Substitutes 632 470 791-806 - 211 Public Employees Retirement System 2,893 1,640 2,335-2,170-220 Social Security 851 828 930-948 - 231 Workers Compensation Hourly Assessment 314 272 383-390 - 232 Unemployment Assessment - 168 37-37 - 241 Employee Insurance 7,985 9,725 9,556-9,096-2120 Guidance Services 719,384 478,898 651,890 7.30 636,167 7.30 111 Licensed Salaries 383,449 255,233 353,816 5.50 319,116 5.50 112 Classified Salaries 55,294 38,733 40,349 1.80 40,608 1.80 121 Certified Substitutes - 117 14,153-11,169-122 Classified Substitutes 782 179 2,622-2,640-130 Extra Duty Stipends 17,859-22,977-22,491 - Page 10

GENERAL FUND - Expenditure Description 131 Additional Salaries /(Green Sheet) 351 260 - - 750-211 Public Employees Retirement System 100,640 59,635 80,091-96,966-220 Social Security 33,821 21,681 31,911-29,297-222 Discrectionary Social Security 26 - - - - - 231 Workers Compensation Hourly Assessment 3,222 963 1,459-1,341-232 Unemployment Assessment - 4,689 1,181-1,149-235 Discrectionary Workers Compensation 0 - - - - - 241 Employee Insurance 97,966 74,705 83,601-88,940-310 Instructional, Professional & Technical Services 24,955 20,815 17,000-17,000-340 Travel 30 170 - - - - 410 Consumable Supplies & Materials 989 1,574 2,730-2,050-440 Periodicals - - - - 150-460 Nonconsumable Supplies - - - - 100-470 Computer Software - 142 - - 2,400-2130 Health Services 48,110 57,239 56,000-57,000-130 Extra Duty Stipends 24 - - - - - 211 Public Employees Retirement System 6 - - - - - 220 Social Security 2 - - - - - 231 Workers Compensation Hourly Assessment 0 - - - - - 310 Instructional, Professional & Technical Services 48,079 50,752 30,000 - - - 380 Non-Instructional Professional & Tech - - 25,000-57,000-410 Consumable Supplies & Materials - 6,487 1,000 - - - 2140 Psychological Services 5,654 35,517 38,581 0.38 88,135 0.98 111 Licensed Salaries 3,126 19,794 21,958 0.38 50,454 0.98 121 Certified Substitutes - 155 878-1,766-211 Public Employees Retirement System 739 4,002 4,216-12,433-220 Social Security 223 1,427 1,680-3,860-231 Workers Compensation Hourly Assessment 229 65 77-177 - 232 Unemployment Assessment - 312 66-151 - 241 Employee Insurance 534 7,557 7,006-15,590-246 403B Matching - - - - 444-340 Travel 120 60 500-1,000-410 Consumable Supplies & Materials 683 2,144 2,000-2,000 - Page 11

GENERAL FUND - Expenditure Description 640 Dues And Fees - - 200-260 - 2150 Speech Pathology & Audiology Services 5,421 2,737 4,950-5,000-231 Workers Compensation Hourly Assessment 1,016 - - - - - 310 Instructional, Professional & Technical Services 1,270 1,410 - - 2,000-324 Rental - Lease Purchases - - 1,450 - - - 340 Travel 120-1,000-1,000-410 Consumable Supplies & Materials 3,015 1,327 2,500-2,000-2160 Other Student Treatment Services 37,522 14,787 2,000 - - - 310 Instructional, Professional & Technical Services 37,522 14,787 2,000 - - - 2190 Service Direction, Student Support Services 319,820 204,081 184,527 1.75 336,749 2.75 112 Classified Salaries 33,684 35,348 36,797 1.00 36,799 1.00 113 Administrators 140,894 69,527 74,131 0.75 173,549 1.75 121 Certified Substitutes - 309 - - - - 122 Classified Substitutes - - 2,392-2,392-130 Extra Duty Stipends (19) 190 - - - - 131 Additional Salaries /(Green Sheet) - 6,368 900-1,000-211 Public Employees Retirement System 41,605 26,425 21,471-53,850-220 Social Security 12,961 8,434 8,555-16,169-231 Workers Compensation Hourly Assessment 2,204 382 391-741 - 232 Unemployment Assessment - 1,800 336-634 - 241 Employee Insurance 23,633 25,259 23,360-35,049-243 Transportation Allowance 1,200 1,200 600-1,200-244 Cell Phone Allowance - 420 315-1,365-247 Life Insurance - 211 279-651 - 310 Instructional, Professional & Technical Services 35,008 15,074 - - - - 322 Repairs & Maintenance Services 194 - - - 250-340 Travel 719 238 2,500 - - - 351 Telephone 420 30 - - - - 353 Postage 72 - - - - - 382 Legal Services 20,794 8,098 10,000-10,000-410 Consumable Supplies & Materials 1,552 1,504 2,000-2,000-419 Professional Publications 667 75 - - - - 440 Periodicals - - - - 800 - Page 12

GENERAL FUND - Expenditure Description 470 Computer Software 1,877 1,169 500-300 - 480 Computer Hardware 1,330 1,255 - - - - 640 Dues And Fees 1,027 765 - - - - 2192 Athletics & PE Student Support Services 92,068 945 - - - - 113 Administrators 63,990 - - - - - 211 Public Employees Retirement System 15,209 42 - - - - 220 Social Security 4,775 16 - - - - 231 Workers Compensation Hourly Assessment 446 1 - - - - 232 Unemployment Assessment - 3 - - - - 241 Employee Insurance 7,317 54 - - - - 244 Cell Phone Allowance - 210 - - - - 245 Tuition Reimbursement - 618 - - - - 247 Life Insurance - 1 - - - - 351 Telephone 330 - - - - - 2210 Improvement of Instruction Services 92,042 70,441 77,077 2.16 81,718 2.16 111 Licensed Salaries 20,101 - - - - - 112 Classified Salaries 38,380 40,831 45,143 2.16 45,272 2.16 122 Classified Substitutes 83 147 2,934-2,943-131 Additional Salaries /(Green Sheet) - - - - 50-211 Public Employees Retirement System 10,183 8,414 8,667-11,116-220 Social Security 4,480 3,135 3,453-3,467-231 Workers Compensation Hourly Assessment 459 157 158-158 - 232 Unemployment Assessment - 688 135-136 - 241 Employee Insurance 18,356 17,069 16,587-18,576-2213 Curriculum Development 204,332 60,055 - - - - 112 Classified Salaries 10,042 - - - - - 113 Administrators 92,782 - - - - - 130 Extra Duty Stipends 980 - - - - - 131 Additional Salaries /(Green Sheet) 790 - - - - - 211 Public Employees Retirement System 24,823 - - - - - 212 Discretionary PERS 187 - - - - - 220 Social Security 7,628 - - - - - 222 Discrectionary Social Security 60 - - - - - Page 13

GENERAL FUND - Expenditure Description 231 Workers Compensation Hourly Assessment 734 - - - - - 235 Discrectionary Workers Compensation 0 - - - - - 241 Employee Insurance 18,728 - - - - - 310 Instructional, Professional & Technical Services 15,350 - - - - - 340 Travel 701 - - - - - 351 Telephone 420 - - - - - 353 Postage 55 71 - - - - 355 Printing And Binding 402 - - - - - 410 Consumable Supplies & Materials 920 129 - - - - 421 Textbook Adoption 28,162 59,856 - - - - 440 Periodicals 124 - - - - - 460 Nonconsumable Supplies 191 - - - - - 480 Computer Hardware 200 - - - - - 640 Dues And Fees 1,052 - - - - - 2220 Library Services 469,770 161,018 237,378 4.42 417,465 6.66 111 Licensed Salaries 168,283 10,321 11,048 0.17 97,316 1.60 112 Classified Salaries 108,931 61,989 103,002 4.25 120,351 5.06 121 Certified Substitutes 2,478 754 442-3,407-122 Classified Substitutes 2,398 5,790 6,695-7,823-131 Additional Salaries /(Green Sheet) - 11 - - 1,000-211 Public Employees Retirement System 70,557 14,683 21,896-55,714-220 Social Security 21,027 5,750 8,725-16,731-231 Workers Compensation Hourly Assessment 2,011 291 400-766 - 232 Unemployment Assessment - 1,238 341-656 - 241 Employee Insurance 72,890 34,271 51,069-87,906-322 Repairs & Maintenance Services 53 23 - - - - 340 Travel 114 - - - 50-390 Other General Professional & Tech Serv 3,327 1,023 6,200 - - - 410 Consumable Supplies & Materials 4,142 5,446 5,170-2,600-430 Library Books 9,322 17,004 19,100-12,700-440 Periodicals 2,494 1,647 3,290-2,650-460 Nonconsumable Supplies 1,743 776 - - - - 470 Computer Software - - - - 7,795 - Page 14

GENERAL FUND - Expenditure Description 2230 Assessment and Testing - 378 - - 67-131 Additional Salaries /(Green Sheet) - 315 - - 50-211 Public Employees Retirement System - 32 - - 13-220 Social Security - 24 - - 4-231 Workers Compensation Hourly Assessment - 1 - - - - 232 Unemployment Assessment - 6 - - - - 2240 Instructional Staff Development 26,906 15,555 74,118-65,060-121 Certified Substitutes - 1,994 - - 36,627-130 Extra Duty Stipends 1,461 - - - - - 131 Additional Salaries /(Green Sheet) - 1,675 22,320-3,425-211 Public Employees Retirement System 196 448 4,286-873 - 220 Social Security 110 274 1,707-262 - 231 Workers Compensation Hourly Assessment 360 13 78-12 - 232 Unemployment Assessment - 52 67-11 - 245 Tuition Reimbursement 3,582 - - - - - 246 403B Matching - 11 - - - - 270 Post Retirement Benefits - 322 - - - - 310 Instructional, Professional & Technical Services 13,189 2,454 26,300-7,450-340 Travel 5,490 7,810 14,460-13,900-410 Consumable Supplies & Materials 2,159 503 4,750-2,350-419 Professional Publications - - 150 - - - 440 Periodicals - - - - 150-640 Dues And Fees 360 - - - - - 2310 Board of Education Services 56,573 71,517 117,500-123,500-310 Instructional, Professional & Technical Services 15,828 - - - 12,000-340 Travel 6,056 5,210 7,000-7,000-354 Advertising - - 5,500-5,500-355 Printing And Binding 7,334 2,364 - - - - 381 Audit Services 20,290 39,326 22,000-36,000-382 Legal Services - - 10,000-5,000-384 Negotiation Services - 10,502 20,000-10,000-388 Election Services 3,819-12,000 - - - 410 Consumable Supplies & Materials 2,246 2,715 3,000-16,000 - Page 15

GENERAL FUND - Expenditure Description 640 Dues And Fees 1,000 8,892 8,000-8,000-651 Liability Insurance - 2,508 30,000-24,000-2321 Office of Superintendent Services 306,545 282,452 366,414 2.25 341,685 2.25 112 Classified Salaries 33,526 9,066 6,692 0.25 59,114 1.25 113 Administrators 74,180 74,746 129,658 1.00 122,869 1.00 114 Managerial Classified 65,504 66,532 72,784 1.00 - - 122 Classified Substitutes 197-435 - 431-131 Additional Salaries /(Green Sheet) 677 1,082 8,550-12,000-211 Public Employees Retirement System 45,956 33,003 41,796-49,327-212 Discretionary PERS 175 - - - - - 220 Social Security 13,720 11,585 14,537-13,243-222 Discrectionary Social Security 52 - - - - - 231 Workers Compensation Hourly Assessment 1,267 537 762-679 - 232 Unemployment Assessment - 2,684 653-582 - 235 Discrectionary Workers Compensation 1 - - - - - 241 Employee Insurance 29,148 29,023 30,327-29,370-242 TSA 8,000 8,000 8,000 - - - 243 Transportation Allowance 4,200 4,200 4,200-4,200-244 Cell Phone Allowance - 360 360-720 - 245 Tuition Reimbursement - - - - 2,786-246 403B Matching - - - - 8,000-247 Life Insurance - 211 660-564 - 270 Post Retirement Benefits - 990 - - - - 310 Instructional, Professional & Technical Services 4,199 6,804 - - - - 322 Repairs & Maintenance Services 1,386 1,629 1,600 - - - 340 Travel 5,887 9,486 7,000-7,000-351 Telephone 360 356 500 - - - 353 Postage 2,979 2,744 3,000-2,500-354 Advertising - 720 3,000 - - - 355 Printing And Binding 102 2,186 - - 500-382 Legal Services 349 2,631 2,500 - - - 410 Consumable Supplies & Materials 4,095 6,387 7,000-6,000-440 Periodicals 465 288 800-800 - Page 16

GENERAL FUND - Expenditure Description 460 Nonconsumable Supplies 612-2,000-2,000-640 Dues And Fees 9,232 6,926 19,300-19,000-652 Fidelity Bond Premiums 275 275 300 - - - 2410 Office of the Principal Services 1,628,151 1,744,040 1,875,438 20.05 1,963,982 20.05 112 Classified Salaries 328,594 309,250 330,597 12.00 335,786 12.00 113 Administrators 629,829 724,040 769,811 8.05 780,063 8.05 122 Classified Substitutes 13,014 7,789 23,144-21,827-131 Additional Salaries /(Green Sheet) 35,966 21,755 32,410-62,860-211 Public Employees Retirement System 233,364 202,091 222,391-292,212-220 Social Security 74,810 79,043 88,610-89,022-231 Workers Compensation Hourly Assessment 6,095 3,615 4,056-4,073-232 Unemployment Assessment - 16,849 3,476-3,491-241 Employee Insurance 190,752 264,419 263,123-240,563-244 Cell Phone Allowance - 3,570 3,675-6,825-245 Tuition Reimbursement - 3,174 - - - - 246 403B Matching - 309 300-300 - 247 Life Insurance - 2,133 2,883-2,883-270 Post Retirement Benefits - 1,312 - - - - 310 Instructional, Professional & Technical Services 145 2,761 2,000-400 - 322 Repairs & Maintenance Services 18,743 28,196 27,709-6,795-324 Rental - Lease Purchases 14,141 8,564 27,083-28,151-340 Travel 3,377 1,166 3,600-1,030-351 Telephone 3,500 - - - - - 353 Postage 8,440 13,083 11,966-11,550-355 Printing And Binding 2,949 2,069 2,500-2,345-380 Non-Instructional Professional & Tech - - - - 2,000-390 Other General Professional & Tech Serv 6,620 4,750 5,400-7,020-410 Consumable Supplies & Materials 39,849 22,780 25,274-48,508-460 Nonconsumable Supplies 10,751 14,139 19,780-15,228-470 Computer Software - 250 250-250 - 480 Computer Hardware - - 5,400 - - - 640 Dues And Fees 7,212 6,932 - - 800-2520 Fiscal Services 524,834 474,861 636,182 5.90 652,525 5.90 Page 17

GENERAL FUND - Expenditure Description 112 Classified Salaries 223,351 209,792 251,171 5.00 258,814 5.00 113 Administrators - - 89,823 0.90 90,771 0.90 114 Managerial Classified 34,216 38,753 - - - - 122 Classified Substitutes - 4,951 2,314-2,377-124 Temporary-Classified - 3,796 - - - - 131 Additional Salaries /(Green Sheet) - 20,945 27,000-21,000-211 Public Employees Retirement System 62,822 55,424 70,654-93,873-220 Social Security 19,151 20,820 28,151-28,350-231 Workers Compensation Hourly Assessment 1,811 951 1,288-1,299-232 Unemployment Assessment - 4,527 1,104-1,112-241 Employee Insurance 53,636 63,564 78,576-75,804-243 Transportation Allowance 517 480 1,080-1,080-244 Cell Phone Allowance - 420 378-702 - 246 403B Matching - 1,138 1,740-1,740-247 Life Insurance - 593 1,103-1,103-310 Instructional, Professional & Technical Services 16,464 17,938 - - 10,000-322 Repairs & Maintenance Services 122 316 - - 1,000-324 Rental - Lease Purchases 315 420 500-500 - 340 Travel 1,527 1,607 5,000-5,000-351 Telephone 315 - - - - - 353 Postage 3,330 1,287 5,000-4,000-354 Advertising 1,694 1,281 3,000 - - - 380 Non-Instructional Professional & Tech - 1,302 25,000 - - - 382 Legal Services - 728 2,000-1,000-386 Data Processing Services 45,094 10,898 - - - - 410 Consumable Supplies & Materials 51,050 4,388 14,000-8,000-460 Nonconsumable Supplies 1,626 341 5,000 - - - 470 Computer Software - - 22,000-30,000-640 Dues And Fees 7,792 8,201 - - 15,000-652 Fidelity Bond Premiums - - 300 - - - 2540 Operation & Maintenance of Plant Services 2,702,056 2,815,600 3,207,967 22.19 3,156,492 22.19 112 Classified Salaries 728,456 634,352 720,938 21.19 727,233 21.19 114 Managerial Classified 34,713 34,271 73,978 1.00 81,968 1.00 Page 18

GENERAL FUND - Expenditure Description 122 Classified Substitutes 57,475 56,864 46,862-47,270-124 Temporary-Classified 43,883 52,866 - - - - 130 Extra Duty Stipends - 3,341 - - - - 131 Additional Salaries /(Green Sheet) - 13,934 62,490-125,000-211 Public Employees Retirement System 197,005 148,006 164,623-234,731-220 Social Security 65,161 59,920 65,596-72,616-231 Workers Compensation Hourly Assessment 20,276 19,316 24,334-29,938-232 Unemployment Assessment - 13,212 2,575-2,848-241 Employee Insurance 221,463 208,846 230,117-243,980-244 Cell Phone Allowance - 1,015 945-1,365-247 Life Insurance - 21 288-288 - 310 Instructional, Professional & Technical Services 282,955 63,545 - - - - 311 Professional & Technical Services 7,609 9,141 - - - - 320 Property Services - - 74,260-12,500-321 Storm Drain - 16,462 - - - - 322 Repairs & Maintenance Services 256,944 368,674 456,521-197,800-323 Sewage - 16,638 - - - - 325 Electricity 199,642 264,983 292,190-297,900-326 Fuel for Heating/Cooling 229,287 272,628 329,090-264,000-327 Water/Sewer/Storm/Street 116,276 93,333 217,110-161,170-328 Garbage Service 41,068 43,694 43,750-56,000-329 Other Property Services 9,058 22,347 25,000-27,385-340 Travel 303 487 3,000-5,000-351 Telephone 43,996 52,369 - - - - 353 Postage 21 - - - - - 380 Non-Instructional Professional & Tech - 1,472 - - 146,200-410 Consumable Supplies & Materials 134,544 208,845 189,800-245,600-460 Nonconsumable Supplies 9,715 11,273 44,500-46,000-541 Initial & Additional Equipment Purchase - - 14,000 - - - 640 Dues And Fees 2,207 1,285 1,000-700 - 653 Property Insurance - 122,459 125,000-129,000-2550 Student Transportation Services 876,283 845,426 898,975 11.79 908,403 11.39 112 Classified Salaries 354,906 283,929 283,949 10.69 269,758 10.29 Page 19

GENERAL FUND - Expenditure Description 113 Administrators - - 9,980 0.10 10,086 0.10 114 Managerial Classified 66,387 67,909 64,266 1.00 63,661 1.00 122 Classified Substitutes 8,439 5,268 18,456-17,534-131 Additional Salaries /(Green Sheet) - 32,271 26,000-28,000-211 Public Employees Retirement System 97,356 76,901 73,765-93,443-220 Social Security 31,977 28,819 29,389-28,421-231 Workers Compensation Hourly Assessment 6,045 12,221 13,497-13,719-232 Unemployment Assessment - 5,978 1,153-1,114-241 Employee Insurance 123,350 161,856 156,353-145,714-243 Transportation Allowance 117 120 120-120 - 244 Cell Phone Allowance - 420 462-498 - 246 403B Matching - 60 60-60 - 247 Life Insurance - 71 325-325 - 310 Instructional, Professional & Technical Services 2,934 3,054 - - 8,000-322 Repairs & Maintenance Services 30,383 22,606 45,000-35,000-324 Rental - Lease Purchases 5,475 5,802 5,100-3,100-325 Electricity 2,557 2,606 4,000-3,000-326 Fuel for Heating/Cooling 114 127 600-2,000-328 Garbage Service 957 929 1,500-1,500-330 Student Transportation Services 45,023 28,577 18,700-40,450-335 Tournament & State Travel 5,523 4,889 3,400-3,400-340 Travel 1,714 1,368 2,600-2,000-351 Telephone 2,284 2,412 5,000-3,000-353 Postage 17 - - - - - 410 Consumable Supplies & Materials 27,705 30,963 35,000-36,000-411 Consumable Supplies & Mat Uniforms 63,021 59,542 90,000-90,000-640 Dues And Fees - 142 300-500 - 653 Property Insurance - 6,587 10,000-8,000-2573 Warehousing Services 3,710 - - - - - 410 Consumable Supplies & Materials 3,710 - - - - - 2630 Information Services 26,522 10,291 12,100-1,220-121 Certified Substitutes - 77 - - - - 130 Extra Duty Stipends 4,875 60 - - - - Page 20

GENERAL FUND - Expenditure Description 131 Additional Salaries /(Green Sheet) - - - - 800-211 Public Employees Retirement System 1,187 12 - - 204-220 Social Security 363 10 - - 61-231 Workers Compensation Hourly Assessment 46 0 - - 3-232 Unemployment Assessment - 3 - - 2-310 Instructional, Professional & Technical Services 19,128 10,112 - - - - 353 Postage 923 15 - - - - 380 Non-Instructional Professional & Tech - - 12,100 - - - 440 Periodicals - - - - 150-2640 Staff Services 89 5,005 11,786-136,392 1.00 114 Managerial Classified - - - - 63,963 1.00 121 Certified Substitutes - 3,649 - - - - 131 Additional Salaries /(Green Sheet) - 260 - - 7,500-211 Public Employees Retirement System - 263 - - 18,209-220 Social Security - 296 - - 5,467-231 Workers Compensation Hourly Assessment 89 14 - - 250-232 Unemployment Assessment - 77 - - 215-241 Employee Insurance - - - - 12,000-247 Life Insurance - - - - 288-270 Post Retirement Benefits - 289 - - - - 310 Instructional, Professional & Technical Services - - 5,786-6,700-340 Travel - - - - 2,500-380 Non-Instructional Professional & Tech - 157 6,000-10,000-382 Legal Services - - - - 5,000-410 Consumable Supplies & Materials - - - - 2,000-470 Computer Software - - - - 1,300-640 Dues And Fees - - - - 1,000-2660 Technology Services 446,664 460,097 718,828 5.50 636,895 8.00 112 Classified Salaries 122,622 112,097 129,120 4.50 189,866 7.00 114 Managerial Classified 66,363 68,542 74,960 1.00 83,170 1.00 122 Classified Substitutes 453-8,393-12,341-124 Temporary-Classified 322 - - - - - 131 Additional Salaries /(Green Sheet) 940 4,523 3,600-2,000 - Page 21