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DEPARTMENT OF FINANCE & OPERATIONS Wilmette Public Schools

ACTION ITEM Date: August 24, 2015

To: Raymond E. Lechner, Ph.D. Superintendent

From: Gail F. Buscemi Business Manager

Subject: Adopt the FY16 District 39 Annual Budget

Proposed Action by Board of Education Adopt the Annual Budget for Wilmette Public Schools, Cook County District 39 as presented in this report reflecting all anticipated revenues and expenditures for a period extending from July 1, 2015 through June 30, 2016.

Background In compliance with state statutes, a copy of the District 39 budget in tentative form has been displayed since May 18, 2015 and a public hearing soliciting comment was held prior to this evening’s regular Board of Education meeting. The budget remains tentative and open to change until the Board takes formal action to approve it as the legal budget for fiscal year 2015-16. Over the last several months, the Board of Education has reviewed preliminary drafts of individual FY16 funds. This is the Board’s final review of the combined operating and non-operating budgets for the coming fiscal year. The amounts reflected in this report represent the most current financial data and directly follows the ISBE required budget form. Approval of the final budget will mark the culmination of the Fiscal Year (FY) 2016 budgeting process. Upon Board approval, the budget will be filed with the Regional Office of Education and the Illinois State Board of Education in compliance with statutory requirements.

FY16 Budget Detail Operations Budget: We anticipate operating budget revenues of $68,034,806 for FY16 (Table 1). Eighty-four percent ($57.2 million) of all operating fund revenues collected are allocated to the Educational Fund (Chart 1). Ten percent ($7.0 million) are allocated to the Operations & Maintenance Fund for repair, cleaning, and maintenance of our buildings and for facility improvement projects. An estimated $1.5 million goes toward student transportation and another $1.4 million covers state mandated pension obligations. Projected revenues were adjusted from the tentative budget to reflect the most recent information available regarding state and federal funding.

Table 1: FY 16 Operating Revenues and Expenditures by Fund

2015-2016 Revenues by Fund

Educational $57,251,777 Tort 590,470 O&M 7,006,628 Transportation 1,588,268 IMRF/Social Security 1,496,379 Working Cash 101,284 Total Operational Revenues $68,034,806

2015-2016 Expenditures by Fund Educational $57,446,702 Tort 620,362 O&M 9,967,274 Transportation 1,709,458 IMRF/Social Security 1,672,395 Working Cash 0 Total Operational Expenditures $71,416,191

Chart 1: Operational Fund Revenues

For FY16, estimated expenditures are $71,416,191, reflecting a planned deficit of ($3,381,385) and a decrease in fund balances for approved facility projects (Table 2). The FY16 operating budget reflects $4.1M allocated in the O & M Fund for a four-classroom addition and boiler

84%

10% 3%

2% 0% 1%

FY 16 Budget Revenues

Educational

O&M

Transportation

IMRF/Social Security

Working Cash

Tort

replacement at Romona Elementary, Learning Commons renovation and large space A/C at Central Elementary, and limited roof replacement and new driveway at Highcrest Middle School. Chart 2 reflects the percentage distribution of expenditures by fund.

Chart 2: Operational Fund Expenditures

In summary, this budget is projected to yield a year-end combined operating fund balance of $32,797,606 or 45.9% of the estimated annual expenditures (Table 2). This meets the Board of Education goal to sustain operating fund balances at a level not less than 30%.

Table 2: FY16 Beginning & Ending Operating Fund Balances Beginning Fund Balance $36,178,991 Excess/(Deficit) of Revenues over Expenditures ($3,381,385) Ending Fund Balance $32,797,606

Non-Operating Budget: The non-operating budget consists of three funds, Debt Service, Capital Projects, and the Fire Prevention/Life Safety Funds. The Debt Service Fund is utilized for the issuance of all debt, including bond issues, present and future. The County levies the revenues on behalf of the District to cover long-term debt obligations, which were approved by the Board of Education. For FY16 District 39 anticipates collecting $2,402,209 for this purpose. All debt service obligations are estimated at $2,352,515. After all FY16 obligations are paid, we should realize a year-end fund balance of $1,957,804 (Table 3).

Table 3: Debt Service Fund Revenues, Expenditures & Fund Balances Debt Service Fund 2015-2016

Total Revenue $2,402,209

Total Expenditures $2,352,515

Beginning Fund Balance $1,908,110

Excess of Revenues over Expenditures $49,694

Ending Fund Balance $1,957,804

81%

14% 2%

2%

0%

1% FY 16 Budget Expenditures

Educational

O&M

Transportation

IMRF/Social Security

Working Cash

Tort

The second fund is the Capital Projects Fund. ISBE Regulation Section 100.50(d)(2) provides that when revenues or other sources of funds are pledged to pay for a capital project, the monies shall be transferred for accounting purposes into the Capital Projects Fund and expended from that Fund. The District designated payment from the Operations & Maintenance Fund for costs related to approved construction and improvements at Central, Highcrest and Romona. For FY16, the District estimates $4,136,703 in revenue and estimated expenditures of $4,136,703 to reflect a balance of $-0- at the end of the fiscal year. (Table 4)

Table 4: Capital Project Fund Revenues, Expenditures & Balances Capital Projects Fund 2015-2016 Total Revenue $4,136,703 Total Expenditures $4,136,703 Beginning Fund Balance $-0- Excess of Revenues over Expenditures $-0- Ending Fund Balance $-0-

The third fund in the capital budget is the Fire Prevention/Life Safety Fund. As approved Fire Prevention/Life Safety projects are completed, payment is made out of this fund to cover all expenses. The District realized savings in FY15 due to projects completed under budget. As a result, the FY16 budget reflects funds available for life safety projects not yet identified, leaving a small fund balance as reflected in Table 5. The revenue of $50 is interest earned on the fund balance.

Table 5: Fire Prevention L/S Revenues, Expenditures & Balances Fire Prevention / Life Safety Fund 2015-2016 Total Revenue $50 Total Expenditures $19,000 Beginning Fund Balance $19,600 Excess/(Deficit) of Revenues over Expenditures ($18,950) Ending Fund Balance $650

Chart 3: Capital Expenditures for Debt Service, Capital Projects and Fire Prevention/Life Safety

The overall non-operating budget is a combination of Debt Service, Capital Projects, and Fire Prevention/Life Safety funds (Chart 3). The estimates are for combined revenues of $6,538,962, and combined expenditures of $6,508,218. After paying all debt obligations, capital project costs and the expenses associated with the Life Safety projects the revenues would exceed expenditures by $30,744. This is projected to yield an ending non-operating fund balance of $1,958,454 on June 30, 2016 (Table 5). This combined capital funds budget can be summarized at follows:

Table 5: Non-Operating Budget Summary Consolidated Non-Operating Funds 2015-2016 Revenues $6,538,962 Expenditures $6,508,218 Beginning Non-Operating Funds Balance $1,927,710 Excess (Deficit) Revenues over Expenditures $30,744 Ending Non-Operating Funds Balance $1,958,454

Budget Notes Included in the Fiscal Year 2016 proposed budget are budget notes (on pages 28-30) providing an explanation for variances that are over 10% between 2014-15 Estimated Actuals and 2015-16 Budget. Each note is assigned a letter representing each of the funds as follows:

[S] Summary [E] Education [TO] Tort [O] Operations & Maintenance [T] Transportation [I] IMRF/Social Security [W] Working [D] Debt [C] Capital Projects

[L] Life Safety

64%

36%

0%

FY 16 Non-‐Operating Fund Expenditures

Capital Projects

Debt Service

Fire Prevention/ Life Safety

It is important to note several variables that impact the official FY16 Operating Budget. In the Education Fund, the On-Behalf Payment has increased from $9.8M in FY15 to $11.0M in FY16. The On-Behalf Payment represents the dollar amount that the Illinois State Board of Education pays towards the teachers’ pension program on behalf of school districts. Currently, this payment is cost neutral to school district budgets as the expenditures and revenues are equivalent. Each year, the State determines the amount to be included in the budget that is subject to wide variances each year based on the state’s formula. For FY16, the rate has increased from 33.0% to 36.06%. Secondly, the FY16 operating budget includes $4.1M in allocated expenditures to three District buildings for new boilers and four-classroom addition, learning commons renovation and large space A/C project, and a four-section roof replacement and new driveway. The utilization of fund balances is necessary to complete the projects. However, this will result in an annual budget reflecting deficit spending for FY16. Finally, state and federal funding also fluctuates each year, which results in significant variances. The amount of state funding for D39’s transportation program and state categorical programs is unknown at this time. Summary The District’s Cost Containment Plan initiated in 2011-12 continues to have a positive effect on the overall financial position of the District. The Administration exercises prudent fiscal management practices and cost containment efforts. The combination of these efforts will help the District to maintain its current quality of educational programs and achieve the Board of Education’s goal to maintain operating fund balances at a level no less than 30% of the operating fund budget for the next three years. Finally, the development of the fiscal year 2016 budget involves the commitment and cooperation of many District employees. I wish to express my gratitude for the work of the Administration and the support staff in compiling this document. Recommendation The Administration recommends adoption of the final legal FY 16 budget as proposed. Attachments: Fiscal Year 2016 Adopted Budget ISBE 50-36 Raymond E. Lechner, Ph.D. Superintendent

Fiscal Year 2016 Proposed Budget

Presented to the Board of Education August 24, 2015

AUGUST 2015 WILMETTE SCHOOL DISTRICT 39COOK COUNTY, ILLINOIS

AUDITED FIGURES FOR 2013-14

REVENUESACCOUNT 2013-14 2014-15 2014-15 2015-2016 BUDGET OVER %DESCRIPTION ACTUAL BUDGET EST. ACTUAL BUDGET EST. ACTUAL VARIANCE

FUNDS Educational 55,751,213 55,528,168 55,448,400 57,251,777 1,803,377 3.25%Tort 996,037 840,046 769,856 590,470 (179,386) -23.30% [S1]Operations & Maintenance 5,257,057 5,704,618 6,618,566 7,006,628 388,062 5.86%Transportation 1,647,710 1,748,589 1,865,175 1,588,268 (276,907) -14.85% [S2]IMRF/Social Security 1,751,410 1,677,110 1,627,044 1,496,379 (130,665) -8.03%Working Cash 99,090 97,497 98,246 101,284 3,038 3.09%

TOTAL REV. ALL FUNDS 65,502,518 65,596,028 66,427,286 68,034,806 1,607,520 2.42%

EXPENDITURESACCOUNT 2013-14 2014-15 2014-15 2015-2016 BUDGET OVER %DESCRIPTION ACTUAL BUDGET EST. ACTUAL BUDGET EST. ACTUAL VARIANCE

FUNDSEducational 52,560,262 55,382,969 53,755,681 57,446,702 3,691,021 6.87%Tort 678,735 772,437 565,626 620,362 54,736 9.68%Operations & Maintenance 8,115,185 7,092,674 6,982,146 9,967,274 2,985,128 42.75% [S3]Transportation 1,435,137 1,590,236 1,504,391 1,709,458 205,067 13.63% [S4]IMRF/Social Security 1,524,282 1,645,099 1,569,088 1,672,395 103,307 6.58%Working Cash 0 0 0 0 0 0.00%

TOTAL EXPEND. ALL FUNDS 64,313,601 66,483,415 64,376,932 71,416,191 7,039,259 10.93%

EXCESS OR (DEFICIT) REV.OVER EXPEND. 1,188,917 (887,387) 2,050,354 (3,381,385)

FUND BAL. - JULY 1ST 32,939,720 34,128,637 34,128,637 36,178,991

BUDGETED FUND BAL. - JUNE 30 34,128,637 33,241,250 36,178,991 32,797,606

2015-16 PRELIMINARY BUDGETOPERATING FUNDS SUMMARY

Page 1 of 30



2013-14 2014-15 2014-15 2015-2016 BUDGET OVER %ACTUAL BUDGET EST. ACTUAL BUDGET EST. ACTUAL VARIANCE

REVENUES BY SOURCETax Levy 46,287,912 47,451,428 47,456,359 48,092,062 635,703 1.34%Other Local Revenue 4,508,293 4,108,412 4,388,558 4,330,124 (58,434) -1.33%State Revenue 13,491,127 12,729,550 13,099,058 13,847,233 748,175 5.71%Federal Revenue 1,178,186 1,163,738 1,189,842 1,188,014 (1,828) -0.15%Other Financing Sources 37,000 142,900 293,469 577,373 283,904 96.74% [S5]TOTAL OPERATING FUNDS 65,502,518 65,596,028 66,427,286 68,034,806 1,607,520 2.42%


EXPENDITURES BY OBJECTSalaries 34,321,444 36,101,675 35,417,279 36,948,211 1,530,932 4.32%Benefits 16,238,050 16,582,192 15,990,275 17,868,166 1,877,891 11.74% [S6]Purchased Services 4,210,125 4,458,562 4,236,267 4,756,595 520,328 12.28% [S7]Supplies 3,322,909 3,498,983 3,418,658 3,654,739 236,081 6.91%Capital Outlay 4,271,011 3,785,406 3,426,663 1,902,952 (1,523,711) -44.47% [S3]Other Expenses 1,950,062 2,056,597 1,887,789 6,285,528 4,397,739 232.96% [S3]TOTAL OPERATING FUNDS 64,313,601 66,483,415 64,376,932 71,416,191 7,039,259 10.93%

EXPENDITURES BY FUNCTIONInstruction 29,883,204 32,095,917 30,872,109 32,021,579 1,149,470 3.72%Instructional Support 3,663,259 3,866,586 3,745,580 3,985,110 239,530 6.39%Support Services 19,617,113 19,591,902 18,819,573 18,987,395 167,822 0.89%Community Services 114,404 112,800 123,460 131,000 7,541 6.11%Non Programmed Charges 10,234,521 9,931,322 9,931,322 11,159,751 1,228,429 12.37% [S8]Debt Service 0 0 0 195,710 195,710 100.00% [S5]Transfers 801,100 884,888 884,888 4,935,646 4,050,758 457.77% [S3]TOTAL OPERATING FUNDS 64,313,601 66,483,415 64,376,932 71,416,191 7,039,259 10.93%



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LOCALTax Levy 37,706,829 38,386,668 37,922,317 38,255,533 333,216 0.88%Corp. Property Replacement Tax 462,950 480,160 485,210 475,000 (10,210) -2.10%Tuition 613,586 485,000 492,970 475,000 (17,970) -3.65%Investment Earnings 39,245 25,000 57,635 25,000 (32,635) -56.62% [E1]Food Service 1,314,550 1,275,000 1,293,582 1,325,000 31,418 2.43%Student Fees 1,027,949 1,020,000 1,181,465 1,123,000 (58,465) -4.95%Other Local Revenue 276,747 221,052 187,893 218,624 30,731 16.36% [E2]TOTAL LOCAL REVENUE 41,441,855 41,892,880 41,621,072 41,897,157 276,085 0.66%

STATEGeneral State Aid 1,152,308 1,086,000 1,098,169 932,593 (165,576) -15.08% [E3]Special Education 1,890,400 1,604,241 1,761,454 1,653,941 (107,513) -6.10%Bilingual Education 13,236 15,308 11,861 15,857 3,996 33.69% [E4]Reading Improvement 0 0 0 0 0 0.00%National Board Certification 0 0 0 0 0 0.00%State Library Grant 0 2,731 2,732 2,715 (17) -0.60%Other State Aid 0 0 0 0 0 0.00%TRS Match 10,075,229 9,763,270 9,763,270 10,984,127 1,220,857 12.50% [E5]TOTAL STATE REVENUE 13,131,173 12,471,550 12,637,485 13,589,233 951,748 7.53%

FEDERALAARA Education Funds Programs 0 0 0 0 0 0.00%Food Service Aid 37,245 37,200 37,873 37,500 (373) -0.98%Low Income Title 1 158,201 130,576 143,789 119,691 (24,098) -16.76% [E6]IASA Title IV Drug Free 0 0 0 0 0 0.00%IDEA Flow Through 865,945 883,982 870,165 890,433 20,268 2.33%ARRA-General State Aid 0 0 0 0 0 0.00%Medicare Title XIX 52,434 42,525 67,817 55,000 (12,817) -18.90% [E7]IASA Title II Teacher Quality 48,773 47,995 47,553 47,951 398 0.84%Other Federal Aid 15,588 21,460 22,646 37,439 14,793 65.32% [E8]TOTAL FEDERAL REVENUE 1,178,186 1,163,738 1,189,842 1,188,014 (1,828) -0.15%

OTHER FINANCING SOURCESPermanent Transfers 0 0 0 0 0 0.00%Sale of Equipment 0 0 0 0 0 0.00%Capital Leases 0 0 0 577,373 577,373 100.00% [E9]TOTAL OTH. FINANCING SOURCES 0 0 0 577,373 577,373 100.00%

TOTAL ED. FUND REVENUES 55,751,213 55,528,168 55,448,400 57,251,777 1,803,377 3.25%

2015-16 PRELIMINARY BUDGETEDUCATIONAL FUND

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EXPENDITURESACCOUNT 2013-14 2014-15 2014-15 2015-2016 BUDGET OVER %DESCRIPTION ACTUAL BUDGET EST. ACTUAL BUDGET EST. ACTUAL VARIANCEREGULAR PROGRAMSSalaries 12,925,010 13,606,239 13,286,322 13,926,759 640,437 4.82%Benefits 1,360,867 1,515,443 1,333,722 1,446,360 112,638 8.45%Purchased Services 0 0 0 0 0 0.00%Supplies 341,520 227,962 215,912 228,012 12,100 5.60%Capital Outlay 349,946 760,980 656,800 110,912 (545,888) -83.11% [E10]Other Expenses 0 0 0 0 0 0.00%TOTAL REGULAR PROGRAMS 14,977,344 16,110,624 15,492,756 15,712,043 219,287 1.42%

ARTSalaries 540,813 576,585 578,650 613,293 34,643 5.99%Benefits 75,534 79,539 83,166 89,858 6,692 8.05%Purchased Services 0 0 0 0 0 0.00%Supplies 14,223 16,400 16,444 15,888 (556) -3.38%Capital Outlay 0 0 0 0 0 0.00%Other Expenses 0 0 0 0 0 0.00%TOTAL ART 630,570 672,524 678,260 719,039 40,779 6.01%

INSTRUMENTAL MUSICSalaries 342,504 285,066 292,171 301,309 9,138 3.13%Benefits 23,258 35,795 30,762 30,090 (672) -2.18%Purchased Services 25,185 24,904 32,561 31,145 (1,416) -4.35%Supplies 26,438 30,806 28,045 24,797 (3,248) -11.58% [E11]Capital Outlay 13,120 10,000 3,212 9,756 6,544 203.74% [E11]Other Expenses 0 0 0 0 0 0.00%TOTAL INSTRUMENTAL MUSIC 430,505 386,571 386,751 397,097 10,346 2.68% VOCAL MUSICSalaries 504,089 534,253 559,922 575,038 15,116 2.70%Benefits 52,266 54,414 77,979 78,803 824 1.06%Purchased Services 25,848 24,324 22,285 24,322 2,037 9.14%Supplies 11,853 16,141 16,052 16,626 574 3.57%Capital Outlay 1,997 1,000 0 1,000 1,000 100.00% [E12]Other Expenses 0 0 0 0 0 0.00%TOTAL VOCAL MUSIC 596,053 630,132 676,239 695,789 19,550 2.89%


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EXPENDITURES ACCOUNT 2013-14 2014-15 2014-15 2015-2016 BUDGET OVER % DESCRIPTION ACTUAL BUDGET EST. ACTUAL BUDGET EST. ACTUAL VARIANCEDRAMASalaries 191,842 197,980 199,967 205,965 5,998 3.00%Benefits 21,011 21,441 20,377 22,291 1,914 9.40%Purchased Services 0 0 0 0 0 0.00%Supplies 1,582 1,573 1,547 1,562 15 0.95%Capital Outlay 0 0 0 0 0 0.00%Other Expenses 0 0 0 0 0 0.00%TOTAL DRAMA 214,434 220,994 221,891 229,818 7,927 3.57%

WORLD LANGUAGES (5-8)Salaries 740,833 837,312 825,261 875,176 49,915 6.05%Benefits 109,530 139,019 107,594 118,116 10,522 9.78%Purchased Services 0 0 0 0 0 0.00%Supplies 3,619 5,795 4,701 5,767 1,066 22.67% [E12]Capital Outlay 0 0 0 0 0 0.00%Other Expenses 0 0 0 0 0 0.00%TOTAL WORLD LANG. (5-8) 853,982 982,126 937,556 999,059 61,503 6.56%

WORLD LANGUAGES (K-4)Salaries 446,778 471,339 467,189 507,863 40,674 8.71%Benefits 25,233 25,896 28,768 20,912 (7,856) -27.31% [E13]Purchased Services 668 1,000 150 2,000 1,850 1233.33% [E12]Supplies 3,422 4,712 4,675 3,712 (963) -20.59% [E11]Capital Outlay 0 0 0 0 0 0.00%Other Expenses 0 0 0 0 0 0.00%TOTAL WORLD LANG. (K-4) 476,101 502,947 500,782 534,487 33,705 6.73%

PHYSICAL EDUCATIONSalaries 1,437,916 1,493,675 1,514,002 1,572,039 58,037 3.83%Benefits 158,552 162,303 156,901 171,336 14,435 9.20%Purchased Services 0 0 0 0 0 0.00%Supplies 11,731 11,626 11,662 11,603 (59) -0.51%Capital Outlay 0 0 0 0 0 0.00%Other Expenses 0 0 0 0 0 0.00%TOTAL PHYSICAL EDUCATION 1,608,200 1,667,604 1,682,566 1,754,978 72,412 4.30%


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EXPENDITURESACCOUNT 2013-14 2014-15 2014-15 2015-2016 BUDGET OVER %DESCRIPTION ACTUAL BUDGET EST. ACTUAL BUDGET EST. ACTUAL VARIANCETECHNOLOGY INSTRUCTIONSalaries 704,374 768,361 738,856 762,983 24,127 3.27%Benefits 60,865 83,703 67,598 74,026 6,428 9.51%Purchased Services 0 0 0 0 0 0.00%Supplies 30,803 30,680 30,471 30,163 (308) -1.01%Capital Outlay 0 0 0 0 0 0.00%Other Expenses 0 0 0 0 0 0.00%TOTAL TECH. INSTRUCTION 796,042 882,744 836,925 867,172 30,247 3.61%

TITLE V/INNOVATIVE ED. PROG.Salaries 0 0 0 0 0 0.00%Benefits 0 0 0 0 0 0.00%Purchased Services 0 0 0 0 0 0.00%Supplies 0 0 0 0 0 0.00%Capital Outlay 0 0 0 0 0 0.00%Other Expenses 0 0 0 0 0 0.00%TOTAL TITLE VI/Innovative Ed. Prog. 0 0 0 0 0 0.00%

BILINGUAL EDUCATIONSalaries 278,590 280,959 286,120 315,399 29,279 10.23% [E14]Benefits 41,238 38,600 33,955 32,700 (1,255) -3.70%Purchased Services 199 5,305 2,019 1,940 (79) -3.91%Supplies 1,149 1,994 3,749 15,831 12,082 322.23% [E15]Capital Outlay 0 0 0 0 0.00%Other Expenses 6,918 11,544 11,566 15,264 3,698 31.97% [E16]TOTAL BILINGUAL EDUCATION 328,093 338,402 337,410 381,134 43,724 12.96%

READING PROGRAMSalaries 415,099 450,956 449,286 441,049 (8,237) -1.83%Benefits 48,687 59,507 42,436 42,995 559 1.32%Purchased Services 0 0 0 0 0 0.00%Supplies 0 0 0 0 0 0.00%Capital Outlay 0 0 0 0 0 0.00%Other Expenses 0 0 0 0 0 0.00%TOTAL READING PROGRAM 463,786 510,463 491,722 484,044 (7,678) -1.56%


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EXPENDITURESACCOUNT 2013-14 2014-15 2014-15 2015-2016 BUDGET OVER %DESCRIPTION ACTUAL BUDGET EST. ACTUAL BUDGET EST. ACTUAL VARIANCEDIFFERENTIATED CURRICULUMSalaries 573,746 599,654 583,926 617,002 33,076 5.66%Benefits 66,388 67,790 66,934 75,539 8,605 12.86% [E13]Purchased Services 0 0 0 0 0 0.00%Supplies 0 0 0 0 0 0.00%Capital Outlay 0 0 0 0 0 0.00%Other Expenses 0 0 0 0 0 0.00%TOTAL DIFFERENTIATED CUR. 640,134 667,444 650,860 692,541 41,681 6.40%

IDEASalaries 616,016 627,000 621,602 620,765 (837) -0.13%Benefits 98,565 97,864 96,408 96,857 449 0.47%Purchased Services 31,763 46,345 54,023 58,072 4,049 7.50%Supplies 28,491 37,173 35,753 33,199 (2,554) -7.14%Capital Outlay 0 0 14,452 5,940 (8,512) -58.90% [E6]Other Expenses 0 0 0 0 0 0.00%TOTAL IDEA 774,835 808,382 822,239 814,833 (7,406) -0.90%

TITLE II-TEACHER QUALITYSalaries 25,000 0 0 0 0 0.00%Benefits 9,178 0 0 0 0 0.00%Purchased Services 14,595 47,995 47,553 47,951 398 0.84%Supplies 0 0 0 0 0 0.00%Capital Outlay 0 0 0 0 0 0.00%Other Expenses 0 0 0 0 0 0.00%TOTAL TITLE II-TEACHER QUALITY 48,773 47,995 47,553 47,951 398 0.84%

TITLE IV/Drug FreeSalaries 0 0 0 0 0 0.00%Benefits 0 0 0 0 0 0.00%Purchased Services 0 0 0 0 0 0.00%Supplies 0 0 0 0 0 0.00%Capital Outlay 0 0 0 0 0 0.00%Other Expenses 0 0 0 0 0 0.00%TOTAL TITLE IV/Drug Free 0 0 0 0 0 0.00%


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EXPENDITURES ACCOUNT 2013-14 2014-15 2014-15 2015-2016 BUDGET OVER %DESCRIPTION ACTUAL BUDGET EST. ACTUAL BUDGET EST. ACTUAL VARIANCETITLE XIX/MedicaidSalaries 0 0 0 0 0 0.00%Benefits 0 0 0 0 0 0.00%Purchased Services 0 0 0 0 0 0.00%Supplies 22,922 32,423 11,808 30,423 18,615 157.65% [E11]Capital Outlay 2,392 20,000 26,731 20,000 (6,731) -25.18% [E11]Other Expenses 0 0 0 0 0 0.00%TOTAL TITLE XIX/Medicaid 25,314 52,423 38,539 50,423 11,884 30.84%

TITLE I/Low IncomeSalaries 82,095 71,164 71,164 73,702 2,538 3.57%Benefits 29,485 24,438 24,438 27,594 3,156 12.92% [E16]Purchased Services 38,991 33,050 43,047 17,345 (25,702) -59.71% [E6]Supplies 7,631 1,924 5,140 1,050 (4,090) -79.57% [E6]Capital Outlay 0 0 0 0 0 0.00%Other Expenses 0 0 0 0 0 0.00%TOTAL TITLE I/Low Income 158,201 130,576 143,789 119,691 (24,098) -16.76%

CROSS CATEGORICALSalaries 4,110,026 4,494,225 4,219,530 4,445,101 225,571 5.35%Benefits 568,674 676,681 589,293 705,843 116,550 19.78% [E13]Purchased Services 24,860 30,747 26,653 50,247 23,594 88.52% [E11]Supplies 27,849 32,750 15,983 32,750 16,767 104.90% [E11]Capital Outlay 0 10,000 0 10,000 10,000 100.00% [E12]Other Expenses 300 350 300 350 50 16.67% [E11]TOTAL CROSS CATEGORICAL 4,731,708 5,244,753 4,851,759 5,244,291 392,532 8.09%

EARLY CHILDHOODSalaries 531,171 594,508 631,232 650,085 18,853 2.99%Benefits 83,975 100,805 112,356 122,354 9,998 8.90%Purchased Services 0 2,240 1,150 4,240 3,090 268.74% [E11]Supplies 5,530 5,510 4,371 5,510 1,139 26.06% [E11]Capital Outlay 0 1,500 0 1,500 1,500 100.00% [E12]Other Expenses 0 0 0 0 0 0.00%TOTAL EARLY CHILDHOOD 620,675 704,563 749,109 783,689 34,580 4.62%


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EXPENDITURESACCOUNT 2013-14 2014-15 2014-15 2015-2016 BUDGET OVER %DESCRIPTION ACTUAL BUDGET EST. ACTUAL BUDGET EST. ACTUAL VARIANCECO-CURRICULARSalaries 76,888 78,000 80,326 81,000 674 0.84%Benefits 978 1,100 1,019 1,100 81 7.90%Purchased Services 10,438 7,500 11,858 11,000 (858) -7.23%Supplies 11,207 12,000 19,314 12,000 (7,314) -37.87% [E11]Capital Outlay 0 0 0 0 0 0.00%Other Expenses 0 0 0 0 0 0.00%TOTAL CO-CURRICULAR 99,511 98,600 112,517 105,100 (7,417) -6.59%

SUMMER SCHOOLSalaries 292,467 331,200 267,741 305,550 37,809 14.12% [E18]Benefits 3,030 4,100 2,690 4,100 1,410 52.41% [E18]Purchased Services 567 750 438 750 312 71.27% [E12]Supplies 30,530 30,000 21,268 30,000 8,732 41.06% [E12]Capital Outlay 0 0 0 0 0 0.00%Other Expenses 0 0 0 0 0 0.00%TOTAL SUMMER SCHOOL 326,594 366,050 292,136 340,400 48,264 16.52%

SPECIAL ED EXT SCHOOL YRSalaries 370 1,000 361 1,000 639 177.20% [E19]Benefits 0 0 0 0 0 0.00%Purchased Services 0 0 0 0 0 0.00%Supplies 0 0 0 0 0 0.00%Capital Outlay 0 0 0 0 0 0.00%Other Expenses 0 0 0 0 0 0.00%Tuition 63,868 127,000 66,728 127,000 60,272 90.33% [E20]TOTAL SPEC ED EXT SCHOOL YR 64,238 128,000 67,088 128,000 60,912 90.79%

OCCUP & PHY THERAPY Salaries 383,136 404,263 373,066 437,216 64,150 17.20% [E21]Benefits 24,629 25,155 23,611 40,555 16,944 71.76% [E21]Purchased Services 816 6,150 68,132 6,150 (61,982) -90.97% [E21]Supplies 4,241 5,300 6 5,300 5,294 89125.59% [E12]Capital Outlay 0 0 0 0 0 0.00%Other Expenses 255 300 0 300 300 100.00% [E12]TOTAL OCCUP & PHY THERAPY 413,076 441,168 464,815 489,521 24,706 5.32%


Page 9 of 30



EXPENDITURESACCOUNT 2013-14 2014-15 2014-15 2015-2016 BUDGET OVER %DESCRIPTION ACTUAL BUDGET EST. ACTUAL BUDGET EST. ACTUAL VARIANCESOCIAL WORKER SERVICES Salaries 791,040 827,776 796,268 834,967 38,699 4.86%Benefits 71,375 72,658 77,182 85,848 8,666 11.23% [E13]Purchased Services 65 1,640 0 1,640 1,640 100.00% [E12]Supplies 1,061 1,575 1,045 1,575 530 50.74% [E12]Capital Outlay 0 0 0 0 0 0.00%Other Expenses 0 0 0 0 0 0.00%TOTAL SOCIAL WORKER SERVICES 863,541 903,649 874,494 924,030 49,536 5.66%

HEALTH SERVICESSalaries 222,683 227,672 224,645 261,742 37,097 16.51% [E22]Benefits 46,680 47,463 45,338 45,768 430 0.95%Purchased Services 13,827 16,850 6,615 16,850 10,235 154.72% [E12]Supplies 7,221 7,000 5,214 7,000 1,786 34.27% [E12]Capital Outlay 0 0 0 0 0 0.00%Other Expenses 60 300 0 300 300 100.00% [E12]TOTAL HEALTH SERVICES 290,470 299,285 281,811 331,660 49,849 17.69%

PSYCHOLOGICAL SERVICESSalaries 401,813 421,669 421,669 443,320 21,651 5.13%Benefits 30,856 32,781 38,495 47,686 9,191 23.87% [E13]Purchased Services 2,250 2,250 553 2,250 1,697 306.87% [E12]Supplies 3,122 3,800 1,455 3,800 2,345 161.12% [E12]Capital Outlay 676 800 0 800 800 100.00% [E12]Other Expenses 0 0 0 0 0 0.00%TOTAL PSYCHOLOGICAL SERVICES 438,717 461,300 462,173 497,856 35,683 7.72%

SPEECH/LANGUAGE SERVICESSalaries 651,564 669,906 649,648 670,471 20,823 3.21%Benefits 71,948 90,274 71,045 79,197 8,152 11.47% [E13]Purchased Services 23,068 24,803 0 24,803 24,803 100.00% [E12]Supplies 2,674 3,700 2,048 3,700 1,652 80.64% [E12]Capital Outlay 0 0 0 0 0 0.00%Other Expenses 0 0 0 0 0 0.00%TOTAL SPEECH SERVICES 749,254 788,683 722,741 778,171 55,430 7.67%


Page 10 of 30



EXPENDITURESACCOUNT 2013-14 2014-15 2014-15 2015-2016 BUDGET OVER %DESCRIPTION ACTUAL BUDGET EST. ACTUAL BUDGET EST. ACTUAL VARIANCEMEDIA CENTERSSalaries 721,086 746,762 756,411 724,987 (31,424) -4.15%Benefits 109,503 107,329 108,919 134,428 25,509 23.42% [E13]Purchased Services 24,536 42,875 14,718 25,562 10,844 73.68% [E12]Supplies 53,076 72,535 57,680 76,895 19,215 33.31% [E12]Capital Outlay 0 2,000 1,818 1,000 (818) -44.99% [E11]Other Expenses 0 1,000 0 1,000 1,000 100.00% [E12]TOTAL MEDIA CENTERS 908,201 972,501 939,545 963,872 24,327 2.59%

BOARD OF EDUCATION Salaries 50,236 51,090 59,377 69,122 9,745 16.41% [E23]Benefits 110 120 3,732 8,208 4,476 119.93% [E13]Purchased Services 151,752 112,270 68,867 119,370 50,503 73.33% [E12]Supplies 13,467 10,000 13,541 10,000 (3,541) -26.15% [E11]Capital Outlay 0 0 0 0 0 0.00%Other Expenses 4,265 10,000 6,110 10,000 3,890 63.67% [E12]TOTAL BOARD OF EDUCATION 219,830 183,480 151,628 216,700 65,072 42.92%

ADMINISTRATIVE SERVICESSalaries 286,181 299,415 299,632 306,562 6,931 2.31%Benefits 65,041 58,691 58,941 61,030 2,089 3.54%Purchased Services 8,100 7,985 9,064 7,985 (1,079) -11.90% [E11]Supplies 1,314 900 1,778 1,500 (278) -15.62% [E11]Capital Outlay 0 1,000 0 1,000 1,000 100.00% [E12]Other Expenses 14,010 10,000 13,737 14,500 763 5.55%TOTAL ADMINISTRATIVE SERVICES 374,646 377,991 383,151 392,577 9,426 2.46%

STUDENT SERVICESSalaries 281,484 299,101 298,938 300,708 1,770 0.59%Benefits 65,229 58,684 59,873 63,209 3,336 5.57%Purchased Services 6,933 6,184 5,121 6,184 1,063 20.75% [E12]Supplies 1,143 2,284 1,143 2,284 1,141 99.76% [E12]Capital Outlay 0 1,000 0 1,000 1,000 100.00% [E12]Other Expenses 1,567 1,125 0 1,125 1,125 100.00% [E12]TOTAL STUDENT SERVICES 356,355 368,378 365,075 374,510 9,435 2.58%


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EXPENDITURESACCOUNT 2013-14 2014-15 2014-15 2015-2016 BUDGET OVER %DESCRIPTION ACTUAL BUDGET EST. ACTUAL BUDGET EST. ACTUAL VARIANCESCHOOL OFFICESSalaries 1,349,849 1,506,460 1,518,749 1,503,112 (15,637) -1.03%Benefits 347,738 378,354 336,027 350,243 14,216 4.23%Purchased Services 17,785 19,738 13,961 20,074 6,113 43.78% [E12]Supplies 76,142 87,240 90,308 89,222 (1,086) -1.20%Capital Outlay 0 7,500 - 3,490 3,490 100.00% [E12]Other Expenses 830 5,750 1,715 5,633 3,918 228.49% [E12]TOTAL SCHOOL OFFICES 1,792,344 2,005,042 1,960,761 1,971,774 11,013 0.56%

BUSINESS SUPPORT SERVICESSalaries 110,946 76,759 76,115 83,107 6,992 9.19%Benefits 4,948 5,176 4,834 5,260 426 8.82%Purchased Services 4,171 4,200 2,446 4,200 1,754 71.72% [E12]Supplies 4,655 5,600 3,785 5,600 1,815 47.94% [E12]Capital Outlay 0 0 0 0 0 0.00%Other Expenses 1,476 2,200 1,414 2,200 786 55.59% [E12]TOTAL BUSINESS SUPPORT SERV 126,197 93,935 88,594 100,367 11,773 13.29%

FISCAL SERVICESSalaries 199,364 204,730 205,991 217,217 11,226 5.45%Benefits 30,707 31,362 31,499 34,248 2,749 8.73%Purchased Services 19,215 24,000 10,541 24,000 13,459 127.68% [E12]Supplies 0 0 0 0 0 0.00%Capital Outlay 2,746 4,000 2,199 4,000 1,801 81.89% [E12]Other Expenses 34,328 50,000 41,588 50,000 8,412 20.23% [E12]TOTAL FISCAL SERVICES 286,361 314,092 291,818 329,465 37,647 12.90%

FOOD SERVICESSalaries 750,061 762,193 746,948 750,205 3,257 0.44%Benefits 89,966 111,153 85,636 104,925 19,289 22.52% [E13]Purchased Services 10,371 14,650 10,348 15,700 5,352 51.73% [E12]Supplies 907,218 907,250 921,231 926,200 4,969 0.54%Capital Outlay 8,094 10,000 9,504 10,000 496 5.22%Other Expenses 0 0 0 0 0 0.00%TOTAL FOOD SERVICES 1,765,710 1,805,246 1,773,666 1,807,030 33,364 1.88%


Page 12 of 30



EXPENDITURESACCOUNT 2013-14 2014-15 2014-15 2015-2016 BUDGET OVER %DESCRIPTION ACTUAL BUDGET EST. ACTUAL BUDGET EST. ACTUAL VARIANCECURRICULUM & STAFF SERVICESSalaries 665,673 629,081 648,856 647,270 (1,586) -0.24%Benefits 74,125 61,864 64,741 65,823 1,082 1.67%Purchased Services 42,600 38,400 27,857 41,400 13,543 48.62% [E12]Supplies 527,413 699,450 651,406 702,090 50,684 7.78%Capital Outlay 0 5,000 24,701 3,000 (21,701) -87.85% [E11]Other Expenses 1,725 6,640 4,411 3,000 (1,411) -31.99% [E11]TOTAL CUR & STAFF SERVICES 1,311,536 1,440,435 1,421,973 1,462,583 40,610 2.86%

INFORMATION PROCESSINGSalaries 0 0 0 0 0 0.00%Benefits 0 0 0 0 0 0.00%Purchased Services 226,897 219,000 210,460 223,000 12,540 5.96%Supplies 7,617 8,500 7,727 8,500 773 10.00% [E12]Capital Outlay 0 0 0 0 0 0.00%Other Expenses 0 0 0 0 0 0.00%TOTAL INFORMATION PROCESSING 234,514 227,500 218,188 231,500 13,312 6.10%

HUMAN RESOURCES SERVICESSalaries 304,470 315,620 314,153 294,110 (20,043) -6.38%Benefits 47,663 46,312 45,990 44,771 (1,219) -2.65%Purchased Services 34,993 71,592 55,623 72,592 16,969 30.51% [E12]Supplies 4,375 4,000 2,083 3,000 917 44.05% [E11]Capital Outlay 0 0 0 0 0 0.00%Other Expenses 1,083 3,000 1,604 3,000 1,396 87.03% [E12]TOTAL HUMAN RESOURCES SERV 392,583 440,524 419,452 417,473 (1,979) -0.47%

TECHNOLOGY SUPPORT SERVSalaries 386,615 402,089 396,368 479,906 83,538 21.08% [E24]Benefits 70,596 78,452 63,081 89,024 25,943 41.13% [E13]Purchased Services 153,123 175,159 184,272 163,959 (20,313) -11.02% [E11]Supplies 177,686 150,395 264,222 198,395 (65,827) -24.91% [E11]Capital Outlay 667,053 852,626 733,120 1,257,289 524,169 71.50% [E9]Other Expenses 0 0 0 0 0 0.00%TOTAL TECH SUPPORT SERV 1,455,073 1,658,721 1,641,064 2,188,573 547,509 33.36%


Page 13 of 30



EXPENDITURESACCOUNT 2013-14 2014-15 2014-15 2015-2016 BUDGET OVER %DESCRIPTION ACTUAL BUDGET EST. ACTUAL BUDGET EST. ACTUAL VARIANCECHILD CARE SERVICESSalaries 94,133 93,000 100,489 106,700 6,211 6.18%Benefits 0 0 0 0 0 0.00%Purchased Services 678 800 682 800 118 17.35% [E11]Supplies 19,594 19,000 22,289 23,500 1,211 5.43%Capital Outlay 0 0 0 0 0 0.00%Other Expenses 0 0 0 0 0 0.00%TOTAL CHILD CARE SERVICES 114,404 112,800 123,460 131,000 7,541 6.11%

OTHER SUPPORT SERVICESBenefits 349,724 461,000 367,841 461,000 93,159 25.33% [E25]OTHER SUPPORT SERVICES 349,724 461,000 367,841 461,000 93,159 25.33%

TUITION EXPENSERegular Programs 59,551 77,000 67,767 77,000 9,233 13.62% [E20]Special Programs 958,562 865,000 785,896 843,000 57,104 7.27%TOTAL TUITION EXPENSE 1,018,112 942,000 853,663 920,000 66,337 7.77%

DEBT SERVICEPrincipal Payments- Capital Lease 0 0 0 195,710 195,710 100.00% [E9]Interest Payments-Lease 0 0 0 0 0 0.00%TOTAL DEBT SERVICE 0 0 0 195,710 195,710 100.00%

NONPROGRAMMED CHARGESPayments for Special Ed Programs 159,292 168,052 168,052 175,624 7,572 4.51%TRS Match 10,075,229 9,763,270 9,763,270 10,984,127 1,220,857 12.50% [E26]Permanent Transfer 0 0 0 0 0 0.00%TOTAL NONPROGRAM CHARGES 10,234,521 9,931,322 9,931,322 11,159,751 1,228,429 12.37%

TOTAL EDUCATIONAL FUND 52,560,262 55,382,969 53,755,681 57,446,702 3,691,021 6.87% EXPENDITURES


EXPENDITURES BY OBJECTSalaries 32,485,960 34,237,062 33,560,951 35,021,800 1,460,849 4.35%Benefits 14,413,382 14,618,536 14,126,453 15,866,224 1,739,771 12.32% [E13]/[E26]Purchased Services 1,073,581 1,180,758 1,099,048 1,201,155 102,107 9.29%Supplies 2,392,518 2,487,998 2,493,858 2,567,454 73,596 2.95%Capital Outlay 1,046,025 1,687,406 1,472,536 1,440,687 (31,849) -2.16%Other Expenses 1,148,797 1,171,209 1,002,836 1,349,382 346,546 34.56% [E20]TOTAL EDUCATIONAL FUND 52,560,262 55,382,969 53,755,681 57,446,702 3,691,021 6.87% EXPENDITURES BY OBJECT



Page 14 of 30



REVENUESACCOUNT 2013-14 2014-15 2014-15 2015-2016 BUDGET OVER %DESCRIPTION ACTUAL BUDGET EST. ACTUAL BUDGET EST. ACTUAL VARIANCELOCALTax Levy 995,428 839,896 768,581 590,070 (178,511) -23.23% [TO1]Investment Earnings 608 150 1,274 400 (874) -68.61% [TO2]Rentals 0 0 0 0 0 0.00%Other Local Revenue 0 0 0 0 0 0.00%TOTAL LOCAL REVENUE 996,037 840,046 769,856 590,470 (179,386) -23.30%

TOTAL TORT FUND 996,037 840,046 769,856 590,470 (179,386) -23.30%REVENUES

EXPENDITURESACCOUNT 2013-14 2014-15 2014-15 2015-2016 BUDGET OVER %DESCRIPTION ACTUAL BUDGET EST. ACTUAL BUDGET EST. ACTUAL VARIANCETORT FUNDSalaries 180,353 190,154 190,154 184,490 (5,664) -2.98%Benefits 31,504 32,704 32,352 34,372 2,020 6.24%Purchased Services 466,878 549,579 343,120 401,500 58,380 17.01% [TO3]Supplies & Materials 0 0 0 0 0 0.00%Capital Outlay 0 0 0 0 0 0.00%Other 0 0 0 0 0 0.00%TOTAL TORT FUND 678,735 772,437 565,626 620,362 54,736 9.68%EXPENDITURES

2015-16 PRELIMINARY BUDGETTORT FUND

2015-16 PRELIMINARY BUDGETTORT FUND

Page 15 of 30



REVENUESACCOUNT 2013-14 2014-15 2014-15 2015-2016 BUDGET OVER %DESCRIPTION ACTUAL BUDGET EST. ACTUAL BUDGET EST. ACTUAL VARIANCELOCALTax Levy 5,067,748 5,527,018 6,199,563 6,905,128 705,565 11.38% [OM1]Investment Earnings 5,602 3,700 5,283 1,500 (3,783) -71.61% [OM2]Rentals 17,085 30,000 35,569 40,000 4,431 12.46% [OM3]Other Local Revenue 166,622 1,000 84,683 60,000 (24,683) -29.15% [OM4]TOTAL LOCAL REVENUE 5,257,057 5,561,718 6,325,097 7,006,628 681,531 10.78%

OTHER FINANCING SOURCESState Grant Revenue 0 142,900 288,969 0 (288,969) -100.00% [OM5]Sale of Equipment 0 0 4,500 0 (4,500) -100.00% [OM6]Sale of Bonds 0 0 0 0 0 0.00%TOTAL OTHER FINANCING SOURCES 0 142,900 293,469 0 (293,469) -100.00%

TOTAL O & M FUND 5,257,057 5,704,618 6,618,566 7,006,628 388,062 5.86%REVENUES

EXPENDITURESACCOUNT 2013-14 2014-15 2014-15 2015-2016 BUDGET OVER %DESCRIPTION ACTUAL BUDGET EST. ACTUAL BUDGET EST. ACTUAL VARIANCEFACILITIES IMPROVEMENTSCapital Outlay 3,159,114 2,018,000 1,914,025 382,265 (1,531,760) -80.03% [OM7]Architecture Engineering Services 419,908 285,000 570,777 500,970 (69,807) -12.23% [OM8]TOTAL FACILITIES IMPROVEMENTS 3,579,022 2,303,000 2,484,802 883,235 (1,601,567) -64.45%

OPERATIONSSalaries 1,264,781 1,285,654 1,277,498 1,365,496 87,998 6.89%Benefits 235,631 251,866 230,809 260,090 29,281 12.69% [OM9]Purchased Services 871,000 905,775 787,752 1,000,020 212,268 26.95% [OM10]Supplies 821,052 908,240 802,674 955,840 153,166 19.08% [OM10]Capital Outlay 46,546 50,000 25,437 50,000 24,563 96.57% [OM11]Other Expenses 0 0 - - 0 0.00%TOTAL OPERATIONS 3,239,009 3,401,535 3,124,170 3,631,446 507,276 16.24%

MAINTENANCESalaries 341,097 338,323 333,574 324,831 (8,743) -2.62%Benefits 24,933 22,178 19,967 22,866 2,899 14.52% [OM9]Purchased Services 2,774 11,750 - 11,750 11,750 100.00% [OM11]Supplies 107,924 101,000 120,080 127,500 7,420 6.18%Capital Outlay 19,327 30,000 14,665 30,000 15,335 104.57% [OM11]Other Expenses 0 0 - - 0 0.00%TOTAL MAINTENANCE 496,054 503,251 488,286 516,947 28,661 5.87%

DEBT SERVICEGOW's Interest 0 0 - - 0 0.00%Lease/Purchase 0 0 - - 0 0.00%Property Purchase 0 0 - - 0 0.00%TOTAL DEBT SERVICE 0 0 - - - 0.00%

OTHER FINANCING USESOTHER 801,100 884,888 884,888 4,935,646 4,050,758 457.77% [OM12]TOTAL OTHER FINANCING USES 801,100 884,888 884,888 4,935,646 4,050,758 457.77%

TOTAL O & M FUND 8,115,185 7,092,674 6,982,146 9,967,274 2,985,128 42.75%EXPENDITURES

2015-16 PRELIMINARY BUDGETOPERATIONS & MAINTENANCE FUND

2015-16 PRELIMINARY BUDGETOPERATIONS & MAINTENANCE FUND

Page 16 of 30




LOCALTax Levy 687,187 942,089 861,271 762,268 (99,003) -11.49% [T1]Transportation Fees 562,623 548,000 535,977 567,500 31,523 5.88%Investment Earnings 946 500 1,927 500 (1,427) -74.05% [T2]Other Local Revenue 0 0 4,428 0 (4,428) -100.00% [T3]TOTAL LOCAL REVENUE 1,250,756 1,490,589 1,403,602 1,330,268 (73,334) -5.22%

STATERegular Aid 8,318 8,000 6,951 8,000 1,049 15.10% [T4]Special Education Aid 351,636 250,000 454,622 250,000 (204,622) -45.01% [T4]Other State Aid 0 0 0 0 0 0.00%TOTAL STATE REVENUE 359,954 258,000 461,572 258,000 (203,572) -44.10%

OTHER FINANCING SOURCESSale of Equipment 37,000 0 0 0 0 0.00%TOTAL OTHER FINANCING SOURCES 37,000 0 0 0 0 0.00%

TOTAL TRANSPORTATION FUND 1,647,710 1,748,589 1,865,175 1,588,268 (276,907) -14.85%REVENUES

EXPENDITURESACCOUNT 2013-14 2014-15 2014-15 2015-2016 BUDGET OVER %DESCRIPTION ACTUAL BUDGET EST. ACTUAL BUDGET EST. ACTUAL VARIANCEPUPIL TRANSPORTATIONSalaries 49,253 50,482 55,102 51,594 (3,508) -6.37%Benefits 8,318 11,809 11,607 12,219 612 5.28%Purchased Services 1,375,985 1,525,700 1,435,571 1,641,200 205,629 14.32% [T5]Supplies & Materials 1,416 1,745 2,047 3,945 1,898 92.75% [T6]Capital Outlay 0 0 0 0 0 0.00%Other 165 500 65 500 435 669.23% [T6]TOTAL PUPIL TRANS. 1,435,137 1,590,236 1,504,391 1,709,458 205,067 13.63%

OTHER FINANCING USESPermanent Transfer 0 0 0 0 0 0.00%TOTAL OTHER FINANCING USES 0 0 0 0 0 0.00%

TOTAL TRANSPORTATION FUND 1,435,137 1,590,236 1,504,391 1,709,458 205,067 13.63%EXPENDITURES

2015-16 PRELIMINARY BUDGETTRANSPORTATION FUND

2015-16 PRELIMINARY BUDGETTRANSPORTATION FUND

Page 17 of 30




LOCALTax Levy 1,732,261 1,658,760 1,607,484 1,478,079 (129,405) -8.05%Corporate Property Replacement Tax 17,600 17,600 17,600 17,600 0 0.00%Investment Earnings 1,549 750 1,960 700 (1,260) -64.28% [I1]Other Local Revenue 0 0 0 0 0 0.00%TOTAL LOCAL REVENUE 1,751,410 1,677,110 1,627,044 1,496,379 (130,665) -8.03%

STATERegular Aid 0 0 0 0 0 0.00%TOTAL STATE REVENUE 0 0 0 0 0 0.00%

TOTAL IMRF/SS FUND 1,751,410 1,677,110 1,627,044 1,496,379 (130,665) -8.03%REVENUES

EXPENDITURESACCOUNT 2013-14 2014-15 2014-15 2015-2016 BUDGET OVER %DESCRIPTION ACTUAL BUDGET EST. ACTUAL BUDGET EST. ACTUAL VARIANCERETIREMENTIMRF 669,086 720,861 683,445 710,653 27,208 3.98%FICA 386,872 424,381 403,211 441,907 38,696 9.60%Medicare 468,324 499,857 482,433 519,835 37,402 7.75%TOTAL RETIREMENT 1,524,282 1,645,099 1,569,088 1,672,395 103,307 6.58%

TOTAL IMRF/SS FUND 1,524,282 1,645,099 1,569,088 1,672,395 103,307 6.58%

OTHER FINANCING USESPermanent Transfer 0 0 0 0 0 0.00%TOTAL OTHER FINANCING USES 0 0 0 0 0 0.00%

TOTAL IMRF/SS FUND 1,524,282 1,645,099 1,569,088 1,672,395 103,307 6.58%EXPENDITURES

2015-16 PRELIMINARY BUDGETIMRF/SOCIAL SECURITY FUND

2015-16 PRELIMINARY BUDGETIMRF/SOCIAL SECURITY FUND

Page 18 of 30




LOCALTax Levy 98,458 96,997 97,143 100,984 3,841 3.95%Investment Earnings 632 500 1,103 300 (803) -72.81% [W1]Bond Sale 0 0 0 0 0 0.00%TOTAL LOCAL REVENUE 99,090 97,497 98,246 101,284 3,038 3.09%

TOTAL WORKING CASH FUND 99,090 97,497 98,246 101,284 3,038 3.09%REVENUES


PERMANENT TRANSFER 0 0 0 0 0 0.00%

TOTAL WORKING CASH FUND 0 0 0 0 0 0.00%EXPENDITURES

2015-16 PRELIMINARY BUDGETWORKING CASH FUND

2015-16 PRELIMINARY BUDGETWORKING CASH FUND

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FUNDSDebt Service 2,200,064 2,272,883 4,338,455 2,402,209 (1,936,246) -44.63%Capital Projects 0 0 0 4,136,703 4,136,703 100.00%Life Safety (5,501) 4,757 3,757 50 (3,707) -98.67%



FUNDSDebt Service 2,403,490 2,409,185 4,422,634 2,352,515 (2,070,119) -46.81%Capital Projects 0 0 0 4,136,703 4,136,703 100.00%Life Safety 0 185,367 164,768 19,000 (145,768) -88.47%


EXCESS OR (DEFICIT) REVENUESOVER EXPENDITURES (208,927) (316,912) (245,190) 30,744

FUND BAL. - JULY 1 2,381,828 2,172,901 2,172,901 1,927,710

BUDGETED FUND BAL.-JUNE 30 2,172,901 1,855,989 1,927,710 1,958,454

2015-16 PRELIMINARY BUDGETNON OPERATING FUNDS (CAPITAL FUNDS) SUMMARY

Page 20 of 30



REVENUESACCOUNT 2013-14 2014-15 2014-15 2015-2016 BUDGET OVER %DESCRIPTION ACTUAL BUDGET EST. ACTUAL BUDGET EST. ACTUAL VARIANCELOCALTax Levy 1,396,534 1,386,495 1,405,511 1,406,556 1,045 0.07%Bond Sale 0 0 2,045,000 0 (2,045,000) -100.00% [D1]Investment Earnings 2,430 1,500 3,056 1,000 (2,056) -67.28% [D2]Transfers 801,100 884,888 884,888 994,653 109,765 12.40% [D3],[D4]Other 0 0 0 0 0 0.00%TOTAL LOCAL REVENUES 2,200,064 2,272,883 4,338,455 2,402,209 (1,936,246) -44.63%

TOTAL DEBT SERVICE FUND 2,200,064 2,272,883 4,338,455 2,402,209 (1,936,246) -44.63%REVENUES

EXPENDITURESACCOUNT 2013-14 2014-15 2014-15 2015-2016 BUDGET OVER %DESCRIPTION ACTUAL BUDGET EST. ACTUAL BUDGET EST. ACTUAL VARIANCEDEBT SERVICEPrincipal-Bonds 825,000 855,000 855,000 1,470,000 615,000 71.93% [D5]Interest-Bonds 817,660 773,185 752,384 680,805 (71,579) -9.51%Service Charge 5,830 6,000 25,250 6,000 (19,250) -76.24% [D1]Other debt service payments-Principal 755,000 775,000 775,000 0 (775,000) -100.00% [D6]Principal - Refunding 2004 Bonds 0 0 2,015,000 0 (2,015,000) -100.00% [D1]Principal - Capital Leases 0 195,710 195,710 100.00% [D4]TOTAL DEBT SERVICE FUND 2,403,490 2,409,185 4,422,634 2,352,515 (2,070,119) -46.81%EXPENDITURES

2015-16 PRELIMINARY BUDGETDEBT SERVICE FUND

2015-16 PRELIMINARY BUDGETDEBT SERVICE FUND

Page 21 of 30



REVENUES

ACCOUNT 2013-14 2014-15 2014-15 2015-2016 BUDGET OVER %DESCRIPTION ACTUAL BUDGET EST. ACTUAL BUDGET EST. ACTUAL VARIANCELOCALTax Levy 0 0 0 0 0 0.00%Bond Sale 0 0 0 0 0 0.00%Investment Earnings 0 0 0 0 0 0.00%Transfers 0 0 0 4,136,703 4,136,703 100.00% [C1]Other Revenue 0 0 0 0 0 0.00%TOTAL LOCAL REVENUES 0 0 0 4,136,703 4,136,703 100.00%

TOTALCAPITAL PROJECTS FUND 0 0 0 4,136,703 4,136,703 100.00%REVENUES

EXPENDITURESACCOUNT 2013-14 2014-15 2014-15 2015-2016 BUDGET OVER %DESCRIPTION ACTUAL BUDGET EST. ACTUAL BUDGET EST. ACTUAL VARIANCECAPITAL IMPROVEMENTSPurchased Services 0 0 0 0 0 0.00%Capital Outlay 0 0 0 4,136,703 4,136,703 100.00% [C1]Other 0 0 0 0 0 0.00%Transfers 0 0 0 0 0 0.00%

TOTALCAPITAL PROJECTS FUND 0 0 0 4,136,703 4,136,703 100.00%EXPENDITURES

2015-16 PRELIMINARY BUDGETCAPITAL PROJECTS FUND

2015-16 PRELIMINARY BUDGETCAPITAL PROJECTS FUND

Page 22 of 30



REVENUESACCOUNT 2013-14 2014-15 2014-15 2015-2016 BUDGET OVER %DESCRIPTION ACTUAL BUDGET EST. ACTUAL BUDGET EST. ACTUAL VARIANCELOCALTax Levy (5,755) 4,657 3,691 0 (3,691) -100.00% [L1]Bond Sale 0 0 0 0 0 0.00%Investment Earnings 254 100 66 50 (16) -23.87% [L2]Other Revenue 0 0 0 0 0 0.00%TOTAL LOCAL REVENUES (5,501) 4,757 3,757 50 (3,707) -98.67%

TOTAL LIFE SAFETY FUND (5,501) 4,757 3,757 50 (3,707) -98.67%REVENUES

EXPENDITURESACCOUNT 2013-14 2014-15 2014-15 2015-2016 BUDGET OVER %DESCRIPTION ACTUAL BUDGET EST. ACTUAL BUDGET EST. ACTUAL VARIANCECAPITAL IMPROVEMENTSPurchased Services 0 16,000 4,412 4,000 (412) -9.34%Capital Outlay 0 169,367 160,356 15,000 (145,356) -90.65% [L3]Other 0 0 0 0 0 0.00%Transfers 0 0 0 0 0 0.00%

TOTAL LIFE SAFETY FUND 0 185,367 164,768 19,000 (145,768) -88.47%EXPENDITURES

2015-16 PRELIMINARY BUDGETLIFE SAFETY FUND

2015-16 PRELIMINARY BUDGETLIFE SAFETY FUND

Page 23 of 30



ACCOUNT 2013-14 2014-15 2014-15 2015-2016 BUDGET OVER %DESCRIPTION ACTUAL BUDGET EST. ACTUAL BUDGET EST. ACTUAL VARIANCE

FUNDSOperating 65,502,518 65,596,028 66,427,286 68,034,806 1,607,520 2.42%Non Operating (Capital) 2,194,563 2,277,640 4,342,212 6,538,962 2,196,750 50.59%


ACCOUNT 2013-14 2014-15 2014-15 2015-2016 %DESCRIPTION ACTUAL BUDGET EST. ACTUAL BUDGET VARIANCE

FUNDSOperating 64,313,601 66,483,415 64,376,932 71,416,191 7,039,259 10.93%Non Operating (Capital) 2,403,490 2,594,552 4,587,402 6,508,218 1,920,816 41.87%


EXCESS OR (DEFICIT) REVOVER EXPEND 979,990 (1,204,299) 1,805,164 (3,350,641) (5,155,805) -285.61%

FUND BAL - JULY 1 35,321,548 36,301,538 36,301,538 38,106,702 .

BUDGETED FUND BAL. - JUNE 30 36,301,538 35,097,239 38,106,702 34,756,061

2015-16 PRELIMINARY BUDGETALL FUNDS SUMMARY

Page 24 of 30




EDUCATIONAL FUNDTOTAL REVENUES 55,751,213 55,528,168 55,448,400 57,251,777 1,803,377 3.25%TOTAL EXPENDITURES 52,560,262 55,382,969 53,755,681 57,446,702 3,691,021 6.87%EXCESS OR (DEFICIT) REVENUESOVER EXPENDITURES 3,190,951 145,199 1,692,719 (194,925) FUND BALANCE-JULY 1ST 24,248,786 27,439,738 27,439,738 29,132,456 FUND BAL.-BUDGETED JUNE 30TH 27,439,738 27,584,937 29,132,456 28,937,531

TORT FUNDTOTAL REVENUES 996,037 840,046 769,856 590,470 (179,386) -23.30%TOTAL EXPENDITURES 678,735 772,437 565,626 620,362 54,736 9.68%EXCESS OR (DEFICIT) REVENUESOVER EXPENDITURES 317,301 67,609 204,230 (29,892) FUND BALANCE-JULY 1ST 416,731 734,032 734,032 938,262 FUND BAL.-BUDGETED JUNE 30TH 734,032 801,641 938,262 908,370

OPERATIONS & MAINT. FUNDTOTAL REVENUES 5,257,057 5,704,618 6,618,566 7,006,628 388,062 5.86%TOTAL EXPENDITURES 8,115,185 7,092,674 6,982,146 9,967,274 2,985,128 42.75%EXCESS OR (DEFICIT) REVENUESOVER EXPENDITURES (2,858,128) (1,388,056) (363,580) (2,960,646) FUND BALANCE-JULY 1ST 6,707,484 3,849,357 3,849,357 3,485,777 FUND BAL.-BUDGETED JUNE 30TH 3,849,357 2,461,301 3,485,777 525,131

TRANSPORTATION FUNDTOTAL REVENUES 1,647,710 1,748,589 1,865,175 1,588,268 (276,907) -14.85%TOTAL EXPENDITURES 1,435,137 1,590,236 1,504,391 1,709,458 205,067 13.63%EXCESS OR (DEFICIT) REVENUESOVER EXPENDITURES 212,573 158,353 360,784 (121,190) FUND BALANCE-JULY 1ST 341,037 553,610 553,610 914,394 FUND BAL.-BUDGETED JUNE 30TH 553,610 711,963 914,394 793,204

2015-16 PRELIMINARY BUDGET OPERATING FUND BALANCES

Page 25 of 30




IMRF/SOCIAL SECURITY FUNDTOTAL REVENUES 1,751,410 1,677,110 1,627,044 1,496,379 (130,665) -8.03%TOTAL EXPENDITURES 1,524,282 1,645,099 1,569,088 1,672,395 103,307 6.58%EXCESS OR (DEFICIT) REVENUESOVER EXPENDITURES 227,128 32,011 57,956 (176,016) FUND BALANCE-JULY 1ST 720,111 947,239 947,239 1,005,195 FUND BAL.-BUDGETED JUNE 30TH 947,239 979,250 1,005,195 829,179

WORKING CASH FUNDTOTAL REVENUES 99,090 97,497 98,246 101,284 3,038 3.09%TOTAL EXPENDITURES 0 0 - - 0 0.00%EXCESS OR (DEFICIT) REVENUESOVER EXPENDITURES 99,090 97,497 98,246 101,284 FUND BALANCE-JULY 1ST 505,572 604,662 604,662 702,908 FUND BAL.-BUDGETED JUNE 30TH 604,662 702,159 702,908 804,192

TOTAL OPERATING FUNDSTOTAL REVENUES 65,502,518 65,596,028 66,427,286 68,034,806 1,607,520 2.42%TOTAL EXPENDITURES 64,313,601 66,483,415 64,376,932 71,416,191 7,039,259 10.93%EXCESS OR (DEFICIT) REVENUESOVER EXPENDITURES 1,188,917 (887,387) 2,050,354 (3,381,385) FUND BALANCE-JULY 1ST 32,939,720 34,128,637 34,128,637 36,178,991 FUND BAL.-BUDGETED JUNE 30TH 34,128,637 33,241,250 36,178,991 32,797,606

2015-16 PRELIMINARY BUDGET OPERATING FUND BALANCES

Page 26 of 30




DEBT SERVICE FUNDTOTAL REVENUES 2,200,064 2,272,883 4,338,455 2,402,209 (1,936,246) -44.63%TOTAL EXPENDITURES 2,403,490 2,409,185 4,422,634 2,352,515 (2,070,119) -46.81%EXCESS OR (DEFICIT) REVENUESOVER EXPENDITURES (203,426) (136,302) (84,179) 49,694 FUND BALANCE-JULY 1ST 2,195,715 1,992,290 1,992,290 1,908,110 FUND BAL.-BUDGETED JUNE 30TH 1,992,290 1,855,988 1,908,110 1,957,804

CAPITAL PROJECTSTOTAL REVENUES - - - 4,136,703 4,136,703 100.00%TOTAL EXPENDITURES - - - 4,136,703 4,136,703 100.00%EXCESS OR (DEFICIT) REVENUESOVER EXPENDITURES 0 0 0 0FUND BALANCE-JULY 1ST - - - - FUND BAL.-BUDGETED JUNE 30TH - - - -

LIFE SAFETYTOTAL REVENUES (5,501) 4,757 3,757 50 (3,707) -98.67%TOTAL EXPENDITURES - 185,367 164,768 19,000 (145,768) -88.47%EXCESS OR (DEFICIT) REVENUESOVER EXPENDITURES (5,501) (180,610) (161,011) (18,950) FUND BALANCE-JULY 1ST 186,112 180,611 180,611 19,600 FUND BAL.-BUDGETED JUNE 30TH 180,611 1 19,600 650

TOTAL NON OPERATING FUNDS (CAPITAL FUNDS)TOTAL REVENUES 2,194,563 2,277,640 4,342,212 6,538,962 2,196,750 50.59%TOTAL EXPENDITURES 2,403,490 2,594,552 4,587,402 6,508,218 1,920,816 41.87%EXCESS OR (DEFICIT) REVENUESOVER EXPENDITURES (208,927) (316,912) (245,190) 30,744 FUND BALANCE-JULY 1ST 2,381,828 2,172,901 2,172,901 1,927,710 FUND BAL.-BUDGETED JUNE 30TH 2,172,901 1,855,989 1,927,710 1,958,454

2015-16 PRELIMINARY BUDGETNON OPERATING FUNDS (CAPITAL FUNDS) BALANCES

Page 27 of 30



SUMMARY NOTES

[S1] Reallocation of Tort Levy due to projected decrease in Workman's Comp premium in FY 16

[S2] Reallocation of Transportation Levy and State funding levels unknown at this time

[S3] Increase in FY 16 construction projects - Central Learning Commons, Romona Additon & Boilers, Highcrest Roof and Parking Lot

[S4] Increase in Regular Ed and Special Ed outsourced transportation costs based on enrollment

[S5] Increase for Capital Lease- technology infrastructure improvements in FY 16

[S6] Increase in projected On-Behalf Payment and Health Insurance due to rate increases for FY 16 .

[S7] Reallocation of expenditures as needed for FY 16 & increased architechtural services due to construction

[S8] Increase in projected On-Behalf Payment for FY 16 due to rate increase.

EDUCATIONAL FUND (10)

[E1] Decrease in investment income as fund balances expended in FY 15 & FY 16

[E2] Annual amounts vary from year to year based on available private sources

[E3] Projected decrease in General State Aid

[E4] Increase in Grant revenues per ISBE

[E5] Increase in projected On-Behalf Payment for FY 16 due to rate increase.

[E6] Decrease in Grant allocation per ISBE

[E7] Projected decrease in Medicaid Funding FY 16

[E8] Increase in Grant revenues per ISBE - qualified for Immigration Education Program (IEP) Grant

[E9] Increase in Revenue and Expense associated with Capital Lease for technology infrastructure improvements

[E10] Decrease in capital outlay due to completed safety and securty projects FY 15.

[E11] Reallocation of expenditures as needed for FY 16

[E12] Prior year budget was not fully expended and/or purchases deferred

[E13] Includes projected health Insurance enrollment changes and insurance and THIS rate increases for FY 16

[E14] Reallocation of salaries for FY 16

[E15] Increase due to qualification for Immigration Education Program (IEP) Grant

[E16] Increase in Grant allocation per ISBE

[E17] Deleted

[E18] Break even program, changes annually based on enrollment and Coordinator staffing

[E19] Salaries vary based on enrollment

[E20] Tuition amounts vary annually based on enrollment

[E21] Occupational Therapist staffed through outside agency in FY 15 and budgeted as Salaries in FY 16

[E22] Increase in Nurse Salaries for FY 16 per negotiated contract.

[E23] Increase Communications Director from .6 FTE to .8 FTE

[E24] Increase in Technology Salaries and Stipends per negotiated contract in FY 16

[E25] This number includes Retiree Benefits, ERO costs & insurance consultants and will be adjusted for FY 16 when the audit is completed and all accruals are recorded

Page 28 of 30



[E26] Increase in On-Behalf Payment projected for FY 16 due to increase in rate

TORT FUND (80)

[TO1] Reallocation of Tort Levy due to projected decrease in Workman's Comp premium FY 16

[TO2] Decrease in investment income as fund balances are expended in FY 16

[TO3] Reallocation of expenditures as needed for FY 16 due to projected decrease in insurance premiums

OPERATIONS AND MAINTENANCE FUND (20)

[OM1] Reallocation of O&M Levy due to construction projects for Learning Commons, Roof replacement and Romona Addition & Boilers

[OM2] Decrease in investment income as fund balances are expended in FY 16

[OM3] Projecting Rental revenue increase in FY 16, revenue based on building usage and increased rates

[OM4] Annual amounts vary from year to year based on available private sources

[OM5] Received IL School Security Grant and School Maintenance Grant in FY 15

[OM6] Decrease due to sale of truck in FY 15

[OM7] Decrease due to construction projects budgeted in Capital Projects Fund for FY 16

[OM8] Decrease in Architecture Engineering Services varies cost of projects planned for FY 16

[OM9] Includes projected health Insurance enrollment changes & insurance rate increase for FY 16

[OM10] Reallocation of expenditures as needed for FY 16 and estimated increase in repairs as needed

[OM11] Prior year budget was not fully expended and/or purchases deferred

[OM12] Transfer of construction costs to Capital Projects Fund in FY 16

TRANSPORTATION FUND (40)

[T1] Reallocation of 2014 & 2015 Levy

[T2] Decrease in investment income as fund balances are expended in FY 16

[T3] Annual amounts vary from year to year based on available private sources

[T4] State funding levels unknown at this time

[T5] Increase in Regular Ed and Special Ed outsourced transportation costs per negotiated contract & enrollment

[T6] Prior year budget was not fully expended

IMRF/SOCIAL SECURITY FUND (50)

[I1] Decrease in investment income as fund balances are expended in FY 16

WORKING CASH FUND

[W1] Decrease in investment income in FY 16

DEBT SERVICE FUND (30)

[D1] Decrease due to refunding 2004 bond in FY 15.

[D2] Decrease in investment income as fund balances are expended in FY 16

[D3] Decrease in Debt Certificate payments FY 16

[D4] Increase due to payment of Capital Leases in FY 16.

[D5] Increase in Principal Bond Payments for FY 16

[D6] 2007 Principal Bond Payments completed in FY 15

Page 29 of 30



CAPITAL PROJECTS (60)

[C1] Capital projects for FY 16 budgeted in Capital Projects Fund instead of O&M fund

LIFE SAFETY FUND (90)

[L1] Reduction of Levy no approved life safety projects identified

[L2] Decrease in investment income as fund balances are expended in FY 16

[L3] Projects completed in FY 15 under budget carried over to FY 16 for future projects yet to be identified

Page 30 of 30

Accounting Basis:

Cash

X Accrual

Date of Amended Budget:

District Name:

District RCDT No:

, County of ,

.

,

County of ,

24 day of , 20 15 ,

.

15

*

(1) A certified copy of this document must be filed with the county clerk within 30 days of adoption as required

by Section 18-50 of the Property Tax Code (35 ILCS 200/18-50).

(2) Districts are required to submit the adopted/amended budget electronically to ISBE within 30 days of adoption or by October 30,

whichever comes first. Budgets are submitted to: https://sec1.isbe.net/attachmgr/default.aspx The electronic version does

not require member signatures.

ISBE 50-36 SB2016 Updated 5/13/15

WILMETTE PUBLIC SCHOOL DISTRICT 39

ILLINOIS STATE BOARD OF EDUCATION

SCHOOL DISTRICT BUDGET FORM *

School Business Services Division

COOK

Balanced budget, no deficit

reduction plan is required.


05-016-0390-02

July 1, 2015 - June 30, 2016

MEMBERS VOTING YEA: MEMBERS VOTING NAY:

(MM/DD/YY)

AUGUST

July 1, 2015


COOK

June 30, 2016


If your FY15 AFR states that you need to do a deficit reduction plan and your FY16 budget is balanced please state the

measures you took to have your budget become balanced. (Bckgrnd-Assumpt 25-26)

June 30, 2016

AUGUST

July 1, 2015

24TH

Based on the 23 Illinois Administrative Code-Part 100 and inconformity with Section 17-1 of the School Code.

Budget of

State of Illinois, for the Fiscal Year beginning and ending

WHEREAS the Board of Education of

School District No.State of Illinois, caused to be prepared in tentative form a budget, and the Secretary

of this Board has made the same conveniently available to public inspection for at least thirty days prior to final action thereon;

AND WHEREAS a public hearing was held as to such budget on the

notice of said hearing was given at least thirty days prior thereto as required by law, and all other legal requirements have been complied with;

NOW, THEREFORE, Be it resolved by the Board of Education of said district as follows:Section 1: That the fiscal year of this school district be and the same hereby is fixed and declared to be

beginning

Section 2: That the following budget containing an estimate of amounts available in each Fund, separately, and expenditures from each be and the same is hereby adopted as the budget of this school district for said fiscal year.

ADOPTION OF BUDGET

The budget shall be approved and signed below by members of the School Board. Adopted this

and ending

day of by a roll call vote of Yeas, and Nays, to wit:, 20

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BUDGET SUMMARY Page 2

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

2930

31

32

33

34

35

36

37

38

39

4041

42

43

44

45

46

A B C D E F G H I J K L

Begin entering data on EstRev 5-10 and EstExp 11-17 tabs. (10) (20) (30) (40) (50) (60) (70) (80) (90)

Description

Acct

#

Educational Operations &

Maintenance

Debt Service Transportation Municipal

Retirement/

Social Security

Capital Projects Working Cash Tort Fire Prevention

& Safety

ESTIMATED BEGINNING FUND BALANCE July 1, 2015 1 29,132,456 3,485,777 1,908,110 914,394 1,005,195 0 702,908 938,262 19,600

RECEIPTS/REVENUES

LOCAL SOURCES 1000 41,897,157 7,006,628 1,407,556 1,330,268 1,496,379 0 101,284 590,470 50

FLOW-THROUGH RECEIPTS/REVENUES FROM ONE

DISTRICT TO ANOTHER DISTRICT

2000

0 0 0 0

STATE SOURCES 3000 2,605,106 0 0 258,000 0 0 0 0 0

FEDERAL SOURCES 4000 1,188,014 0 0 0 0 0 0 0 0

Total Direct Receipts/Revenues 8 45,690,277 7,006,628 1,407,556 1,588,268 1,496,379 0 101,284 590,470 50

Receipts/Revenues for "On Behalf" Payments 2 3998 10,984,127

Total Receipts/Revenues 56,674,404 7,006,628 1,407,556 1,588,268 1,496,379 0 101,284 590,470 50

DISBURSEMENTS/EXPENDITURES

INSTRUCTION 1000 30,750,181 781,563

SUPPORT SERVICES 2000 14,229,030 5,031,628 1,709,458 878,100 4,136,703 620,362 19,000

COMMUNITY SERVICES 3000 176,766 0 0 12,732

PAYMENTS TO OTHER DISTRICTS & GOVT UNITS 4000 1,110,888 0 0 0 0 0 0

DEBT SERVICES 5000 0 0 2,352,515 0 0 0 0

PROVISION FOR CONTINGENCIES 6000 0 0 0 0 0 0 0 0

Total Direct Disbursements/Expenditures 9 46,266,865 5,031,628 2,352,515 1,709,458 1,672,395 4,136,703 620,362 19,000

Disbursements/Expenditures for "On Behalf" Payments 2

4180 10,984,127 0 0 0 0 0 0 0

Total Disbursements/Expenditures 57,250,992 5,031,628 2,352,515 1,709,458 1,672,395 4,136,703 620,362 19,000

Excess of Direct Receipts/Revenues Over (Under) Direct

Disbursements/Expenditures (576,588) 1,975,000 (944,959) (121,190) (176,016) (4,136,703) 101,284 (29,892) (18,950)

OTHER SOURCES/USES OF FUNDS

OTHER SOURCES OF FUNDS (7000)

PERMANENT TRANSFER FROM VARIOUS FUNDS

Abolishment the Working Cash Fund 16 7110

Abatement of the Working Cash Fund 16 7110

Transfer of Working Cash Fund Interest 7120

Transfer Among Funds 7130

Transfer of Interest 7140

Transfer from Capital Projects Fund to O&M Fund 7150 0

Transfer of Excess Fire Prev & Safety Tax & Interest 3

Proceeds to O&M Fund

7160

0

Transfer of Excess Accumulated Fire Prev & Safety Bond and Int 3a

Proceeds to Debt Service Fund

7170

0

SALE OF BONDS (7200)

Principal on Bonds Sold 4 7210

Premium on Bonds Sold 7220

Accrued Interest on Bonds Sold 7230

Sale or Compensation for Fixed Assets 5 7300

Transfer to Debt Service to Pay Principal on Capital Leases 7400 195,710

Transfer to Debt Service Fund to Pay Interest on Capital Leases 7500 0

Transfer to Debt Service Fund to Pay Principal on Revenue Bonds 7600 0

Transfer to Debt Service Fund to Pay Interest on Revenue Bonds 7700 0

Transfer to Capital Projects Fund 7800 4,136,703

ISBE Loan Proceeds 7900

Other Sources Not Classified Elsewhere 7990 577,373 798,943

Total Other Sources of Funds 8 577,373 0 994,653 0 0 4,136,703 0 0 0

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BUDGET SUMMARY Page 3

1

2

A B C D E F G H I J K L

Begin entering data on EstRev 5-10 and EstExp 11-17 tabs. (10) (20) (30) (40) (50) (60) (70) (80) (90)

Description

Acct

#


Maintenance


Retirement/

Social Security


& Safety

47

49

50

51

52

5354

55

56

5758

59

60

61

6263

64

65

6667

68

6970

7172

73

74

7576

77

78

79

80

81

82

8384

8586

87

88

89

9091

92

93

9495

OTHER USES OF FUNDS (8000)

TRANSFER TO VARIOUS OTHER FUNDS (8100)

Abolishment or Abatement of the Working Cash Fund 16 8110 0

Transfer of Working Cash Fund Interest 8120 0

Transfer Among Funds 8130

Transfer of Interest 6

8140

Transfer from Capital Projects Fund to O&M Fund 8150

Transfer of Excess Fire Prev & Safety Tax & Interest 3

Proceeds to O&M Fund

8160

Transfer of Excess Accumulated Fire Prev & Safety Bond 3a

and Int Proceeds to Debt Service Fund

8170

Taxes Pledged to Pay Principal on Capital Leases 8410 195,710

Grants/Reimbursements Pledged to Pay Principal on Capital Leases 8420

Other Revenues Pledged to Pay Principal on Capital Leases 8430

Fund Balance Transfers Pledged to Pay Principal on Capital Leases 8440

Taxes Pledged to Pay Interest on Capital Leases 8510

Grants/Reimbursements Pledged to Pay Interest on Capital Leases 8520

Other Revenues Pledged to Pay Interest on Capital Leases 8530

Fund Balance Transfers Pledged to Pay Interest on Capital Leases 8540

Taxes Pledged to Pay Principal on Revenue Bonds 8610

Grants/Reimbursements Pledged to Pay Principal on Revenue Bonds 8620

Other Revenues Pledged to Pay Principal on Revenue Bonds 8630

Fund Balance Transfers Pledged to Pay Principal on Revenue Bonds 8640

Taxes Pledged to Pay Interest on Revenue Bonds 8710

Grants/Reimbursements Pledged to Pay Interest on Revenue Bonds 8720

Other Revenues Pledged to Pay Interest on Revenue Bonds 8730

Fund Balance Transfers Pledged to Pay Interest on Revenue Bonds 8740

Taxes Transferred to Pay for Capital Projects 8810

Grants/Reimbursements Pledged to Pay for Capital Projects 8820

Other Revenues Pledged to Pay for Capital Projects 8830

Fund Balance Transfers Pledged to Pay for Capital Projects 8840 4,136,703

Transfer to Debt Service Fund to Pay Principal on ISBE Loans 8910

Other Uses Not Classified Elsewhere 8990 798,943

Total Other Uses of Funds 9 195,710 4,935,646 0 0 0 0 0 0 0

Total Other Sources/Uses of Fund 381,663 (4,935,646) 994,653 0 0 4,136,703 0 0 0

ESTIMATED ENDING FUND BALANCE June 30, 2016 28,937,531 525,131 1,957,804 793,204 829,179 0 804,192 908,370 650

SUMMARY OF EXPENDITURES (by Major Object)

(10) (20) (30) (40) (50) (60) (70) (80) (90)

Description Acct

#


Maintenance


Retirement/

Social Security


& Safety

Total By Object

Object Name

Salaries 100 35,021,800 1,690,327 51,594 0 184,490 0 36,948,211

Employee Benefits 200 4,882,097 282,956 12,219 1,672,395 0 34,372 0 6,884,039

Purchased Services 300 1,201,155 1,512,740 0 1,641,200 0 401,500 4,000 4,760,595

Supplies & Materials 400 2,567,454 1,083,340 3,945 0 0 0 3,654,739

Capital Outlay 500 1,440,687 462,265 0 4,136,703 0 15,000 6,054,655

Other Objects 600 1,153,672 0 2,352,515 500 0 0 0 0 3,506,687

Non-Capitalized Equipment 700 0 0 0 0 0 0 0

Termination Benefits 800 0 0 0 0

Total Expenditures 46,266,865 5,031,628 2,352,515 1,709,458 1,672,395 4,136,703 620,362 19,000 61,808,926


SUMMARY OF CASH TRANSACTIONS Page 4

1

2

3

4

56789101112

13

14

1516171819

20

21

A B C D E F G H I J K

(10) (20) (30) (40) (50) (60) (70) (80) (90)

Description


Maintenance


Retirement/

Social Security

Capital

Projects

Working Cash Tort Fire Prevention

& Safety

BEGINNING CASH BALANCE ON HAND July 1, 2015 7 33,696,953 3,615,195 1,907,796 1,341,370 1,056,084 0 702,792 851,934 19,597

46,267,650 7,006,628 2,402,209 1,588,268 1,496,379 4,136,703 101,284 590,470 50

OTHER RECEIPTS

Interfund Loans Payable (Loans from Other Funds) 411

Interfund Loans Receivable (Repayment of Loans) 141

Notes and Warrants Payable 433

Other Current Assets 199

Total Other Receipts 0 0 0 0 0 0 0 0 0

46,267,650 7,006,628 2,402,209 1,588,268 1,496,379 4,136,703 101,284 590,470 50

Total Amount Available 79,964,603 10,621,823 4,310,005 2,929,638 2,552,463 4,136,703 804,076 1,442,404 19,647

46,462,575 9,967,274 2,352,515 1,709,458 1,672,395 4,136,703 0 620,362 19,000

OTHER DISBURSEMENTS

Interfund Loans Receivable (Loans to Other Funds) 10 141

Interfund Loans Payable (Repayment of Loans) 411

Notes and Warrants Payable 433

Other Current Liabilities 499

0 0 0 0 0 0 0 0 0

46,462,575 9,967,274 2,352,515 1,709,458 1,672,395 4,136,703 0 620,362 19,000

33,502,028 654,549 1,957,490 1,220,180 880,068 0 804,076 822,042 647

Acct

#

Total Direct Receipts & Other Sources 8

ENDING CASH BALANCE ON HAND June 30, 2016 7

Total Direct Receipts, Other Sources, & Other Receipts

Total Direct Disbursements & Other Uses 9

Total Other Disbursements

Total Direct Disbursements, Other Uses, & Other Disbursements


ESTIMATED RECEIPTS/REVENUES Page 5

1

2

3

4

5

6789101112

131415

161718

1920212223

2425262728293031323334353637383940

414243444546474849

5051525354

55

A B C D E F G H I J K(10) (20) (30) (40) (50) (60) (70) (80) (90)

Description

Acct

#


Maintenance


Retirement/

Social Security


& Safety

RECEIPTS/REVENUES FROM LOCAL SOURCES

AD VALOREM TAXES LEVIED BY LOCAL EDUCATION AGENCY

Designated Purposes Levies 11 37,975,907 6,905,128 1,406,556 762,268 357,960 100,984 590,070

Leasing Purposes Levy 12

1130

Special Education Purposes Levy 1140 279,626

FICA and Medicare Only Levies 1150 1,120,119

Area Vocational Construction Purposes Levy 1160

Summer School Purposes Levy 1170

Other Tax Levies (Describe & Itemize) 1190

Total Ad Valorem Taxes Levied by District 38,255,533 6,905,128 1,406,556 762,268 1,478,079 0 100,984 590,070 0

PAYMENTS IN LIEU OF TAXES

Mobile Home Privilege Tax 1210

Payments from Local Housing Authority 1220

Corporate Personal Property Replacement Taxes 13

1230 475,000 17,600

Other Payments in Lieu of Taxes (Describe & Itemize) 1290

Total Payments in Lieu of Taxes 475,000 0 0 0 17,600 0 0 0 0

TUITION

Regular Tuition from Pupils or Parents (In State) 1311 90,000

Regular Tuition from Other Districts (In State) 1312

Regular Tuition from Other Sources (In State) 1313

Regular Tuition from Other Sources (Out of State) 1314

Summer School Tuition from Pupils or Parents (In State) 1321 240,000

Summer School Tuition from Other Districts (In State) 1322

Summer School Tuition from Other Sources (In State) 1323

Summer School Tuition from Other Sources (Out of State) 1324

CTE Tuition from Pupils or Parents (In State) 1331

CTE Tuition from Other Districts (In State) 1332

CTE Tuition from Other Sources (In State) 1333

CTE Tuition from Other Sources (Out of State) 1334

Special Education Tuition from Pupils or Parents (In State) 1341

Special Education Tuition from Other Districts (In State) 1342 145,000

Special Education Tuition from Other Sources (In State) 1343

Special Education Tuition from Other Sources (Out of State) 1344

Adult Tuition from Pupils or Parents (In State) 1351

Adult Tuition from Other Districts (In State) 1352

Adult Tuition from Other Sources (In State) 1353

Adult Tuition from Other Sources (Out of State) 1354

Total Tuition 475,000

TRANSPORTATION FEES

Regular Transportation Fees from Pupils or Parents (In State) 1411 521,500

Regular Transportation Fees from Other Districts (In State) 1412

Regular Transportation Fees from Other Sources (In State) 1413

Regular Transportation Fees from Co-curricular Activities (In State) 1415 35,000

Regular Transportation Fees from Other Sources (Out of State) 1416

Summer School Transportation Fees from Pupils or Parents (In State) 1421 11,000

Summer School Transportation Fees from Other Districts (In State) 1422

Summer School Transportation Fees from Other Sources (In State) 1423

Summer School Transportation Fees from Other Sources

(Out of State)

1424

CTE Transportation Fees from Pupils or Parents (In State) 1431

CTE Transportation Fees from Other Districts (In State) 1432

CTE Transportation Fees from Other Sources (In State) 1433

CTE Transportation Fees from Other Sources (Out of State) 1434

Special Education Transportation Fees from Pupils or Parents

(In State)

1441



1

2

A B C D E F G H I J K(10) (20) (30) (40) (50) (60) (70) (80) (90)

Description

Acct

#


Maintenance


Retirement/

Social Security


& Safety

5657

585960616263

64656667

6869707172737475

76777879808182

8384858687888990919293

949596979899100101102103104105106107108109

Special Education Transportation Fees from Other Districts (In State) 1442

Special Education Transportation Fees from Other Sources (In State) 1443

Special Education Transportation Fees from Other Sources

(Out of State)

1444

Adult Transportation Fees from Pupils or Parents (In State) 1451

Adult Transportation Fees from Other Districts (In State) 1452

Adult Transportation Fees from Other Sources (In State) 1453

Adult Transportation Fees from Other Sources (Out of State) 1454

Total Transportation Fees 567,500

EARNINGS ON INVESTMENTS

Interest on Investments 1510 25,000 1,500 1,000 500 700 300 400 50

Gain or Loss on Sale of Investments 1520

Total Earnings on Investments 25,000 1,500 1,000 500 700 0 300 400 50

FOOD SERVICE

Sales to Pupils - Lunch 1611 1,325,000

Sales to Pupils - Breakfast 1612

Sales to Pupils - A la Carte 1613

Sales to Pupils - Other (Describe & Itemize) 1614

Sales to Adults 1620

Other Food Service (Describe & Itemize) 1690

Total Food Service 1,325,000

DISTRICT/SCHOOL ACTIVITY INCOME

Admissions - Athletic 1711 68,000

Admissions - Other 1719

Fees 1720 880,000

Book Store Sales 1730

Other District/School Activity Revenue (Describe & Itemize) 1790 175,000

Total District/School Activity Income 1,123,000 0

TEXTBOOK Income

Rentals - Regular Textbooks 1811

Rentals - Summer School Textbooks 1812

Rentals - Adult/Continuing Education Textbooks 1813

Rentals - Other (Describe) 1819

Sales - Regular Textbooks 1821

Sales - Summer School Textbooks 1822

Sales - Adult/Continuing Education Textbooks 1823

Sales - Other (Describe & Itemize) 1829

Other (Describe & Itemize) 1890

Total Textbooks 0

OTHER REVENUE FROM LOCAL SOURCES

Rentals 1910 40,000

Contributions and Donations from Private Sources 1920 3,000

Impact Fees from Municipal or County Governments 1930

Services Provided Other Districts 1940 175,624

Refund of Prior Years' Expenditures 1950

Payments of Surplus Moneys from TIF Districts 1960

Drivers' Education Fees 1970

Proceeds from Vendors' Contracts 1980 0 0 0 0 0 0 0 0 0

School Facility Occupation Tax Proceeds 1983

Payment from Other Districts 1991

Sale of Vocational Projects 1992

Other Local Fees (Describe & Itemize) 1993

Other Local Revenues (Describe & Itemize) 1999 40,000 60,000

Total Other Revenue from Local Sources 218,624 100,000 0 0 0 0 0 0 0

Total Receipts/Revenues from Local Sources 1000 41,897,157 7,006,628 1,407,556 1,330,268 1,496,379 0 101,284 590,470 50



1

2

A B C D E F G H I J K(10) (20) (30) (40) (50) (60) (70) (80) (90)

Description

Acct

#


Maintenance


Retirement/

Social Security


& Safety

110111112113

114

115116117118119

120121

122123124125126127128129130131

132133134135136137138139140

141142143144145146147148149

150151152153154155156157158159160161162


DISTRICT TO ANOTHER DISTRICT

Flow-Through Revenue from State Sources 2100

Flow-Through Revenue from Federal Sources 2200

Other Flow-Through Revenue (Describe & Itemize) 2300

Total Flow-Through Receipts/Revenues From

One District to Another District2000

0 0 0 0

RECEIPTS/REVENUES FROM STATE SOURCES

UNRESTRICTED GRANTS-IN-AID

General State Aid (Section 18-8.05) 3001 932,593

General State Aid Hold Harmless/Supplemental 3002

Reorganization Incentives (Accounts 3005-3021) 3005

Other Unrestricted Grants-In-Aid From State Sources

(Describe & Itemize)

3099

Total Unrestricted Grants-In-Aid 932,593 0 0 0 0 0 0 0

RESTRICTED GRANTS-IN-AID

SPECIAL EDUCATION

Special Education - Private Facility Tuition 3100 250,000

Special Education - Funding for Children Requiring Sp Ed Services 3105 415,000

Special Education - Personnel 3110 987,841

Special Education - Orphanage - Individual 3120

Special Education - Orphanage - Summer Individual 3130

Special Education - Summer School 3145 1,100

Special Education - Other (Describe & Itemize) 3199

Total Special Education 1,653,941 0 0

CAREER AND TECHNICAL EDUCATION (CTE)

CTE - Technical Education - Tech Prep 3200

CTE - Secondary Program Improvement (CTEI) 3220

CTE - WECEP 3225

CTE - Agriculture Education 3235

CTE - Instructor Practicum 3240

CTE - Student Organizations 3270

CTE - Other (Describe & Itemize) 3299

Total Career and Technical Education 0 0 0

BILINGUAL EDUCATION

Bilingual Education - Downstate - TPI and TBE 3305 15,857

Bilingual Education - Downstate - Transitional Bilingual Education 3310

Total Bilingual Education 15,857 0

State Free Lunch & Breakfast 3360

School Breakfast Initiative 3365

Driver Education 3370

Adult Education (from ICCB) 3410

Adult Education - Other (Describe & Itemize) 3499

TRANSPORTATION

Transportation - Regular and Vocational 3500 8,000

Transportation - Special Education 3510 250,000

Transportation - Other (Describe & Itemize) 3599

Total Transportation 0 0 258,000 0

Learning Improvement - Change Grants 3610

Scientific Literacy 3660

Truant Alternative/Optional Education 3695

Early Childhood - Block Grant 3705

Reading Improvement Block Grant 3715

Reading Improvement Block Grant - Reading Recovery 3720

Continued Reading Improvement Block Grant 3725

Continued Reading Improvement Block Grant (2% Set Aside) 3726



1

2

A B C D E F G H I J K(10) (20) (30) (40) (50) (60) (70) (80) (90)

Description

Acct

#


Maintenance


Retirement/

Social Security


& Safety

163164165166167168169170171172173

174

175176

177178

179180181182

183

184

185

186187188189190191

192193194195196197198199200201

202203204205206207208209210211

Chicago General Education Block Grant 3766

Chicago Educational Services Block Grant 3767

School Safety & Educational Improvement Block Grant 3775

Technology - Technology for Success 3780

State Charter Schools 3815

Extended Learning Opportunities - Summer Bridges 3825

Infrastructure Improvements - Planning/Construction 3920

School Infrastructure - Maintenance Projects 3925

Other Restricted Revenue from State Sources (Describe & Itemize) 3999 2,715

Total Restricted Grants-In-Aid 1,672,513 0 0 258,000 0 0 0 0 0

Total Receipts/Revenues from State Sources 3000 2,605,106 0 0 258,000 0 0 0 0 0

RECEIPTS/REVENUES FROM FEDERAL SOURCES

Federal Impact Aid 4001

Other Unrestricted Grants-In-Aid Received Directly from the Federal Govt.


4009

0 0 0 0 0 0 0 0 0

Head Start 4045

Construction (Impact Aid) 4050

MAGNET 4060

Other Restricted Grants-In-Aid Received Directly from Federal Govt.


4090

Total Restricted Grants-In-Aid Received Directly

from Federal Govt. 0 0 0 0 0 0

TITLE VI

Title VI - Innovation and Flexibility Formula 4100

Title VI - SEA Projects 4105

Title VI - Rural Education Initiative (REI) 4107

Title VI - Other (Describe & Itemize) 4199

Total Title VI 0 0 0 0

FOOD SERVICE

Breakfast Start-Up Expansion 4200

National School Lunch Program 4210

Special Milk Program 4215 37,500

School Breakfast Program 4220

Summer Food Service Admin/Program 4225

Child and Adult Care Food Program 4226

Fresh Fruit and Vegetables 4240

Food Service - Other (Describe & Itemize) 4299

Total Food Service 37,500 0

TITLE I

Title I - Low Income 4300 119,691

Title I - Low Income - Neglected, Private 4305

Title I - Comprehensive School Reform 4332

Title I - Reading First 4334

Title I - Even Start 4335

Title I - Reading First SEA Funds 4337

Title I - Migrant Education 4340

Title I - Other (Describe & Itemize) 4399

Total Title I 119,691 0 0 0

UNRESTRICTED GRANTS-IN-AID RECEIVED DIRECTLY

FROM FEDERAL GOVT.

Total Unrestricted Grants-In-Aid Received Directly from Fed Govt

RESTRICTED GRANTS-IN-AID RECEIVED DIRECTLY FROM FEDERAL

GOVT

RESTRICTED GRANTS-IN-AID RECEIVED FROM FEDERAL

GOVT. THRU THE STATE



1

2

A B C D E F G H I J K(10) (20) (30) (40) (50) (60) (70) (80) (90)

Description

Acct

#


Maintenance


Retirement/

Social Security


& Safety

212213214215216

217218219220221222223224

225226227228229

230231232233234235236237238239240241242243244245246247248249250251252253254255256257258259260261262263264265266267

TITLE IV

Title IV - Safe & Drug Free Schools - Formula 4400

Title IV - 21st Century Comm Learning Centers 4421

Title IV - Other (Describe & Itemize) 4499

Total Title IV 0 0 0 0

FEDERAL - SPECIAL EDUCATION

Federal Special Education - Preschool Flow-Through 4600 34,474

Federal Special Education - Preschool Discretionary 4605

Federal Special Education - IDEA Flow Through 4620 780,359

Federal Special Education - IDEA Room & Board 4625 75,600

Federal Special Education - IDEA Discretionary 4630

Federal Special Education - IDEA - Other (Describe & Itemize) 4699

Total Federal Special Education 890,433 0 0 0

CTE - PERKINS

CTE - Perkins-Title IIIE Tech Prep 4770

CTE - Other (Describe & Itemize) 4799

Total CTE - Perkins 0 0 0

Federal - Adult Education 4810

ARRA - General State Aid - Education Stabilization 4850

ARRA - Title I - Low Income 4851

ARRA - Title I - Neglected, Private 4852

ARRA - Title I - Delinquent, Private 4853

ARRA - Title I - School Improvement (Part A) 4854

ARRA - Title I - School Improvement (Section 1003g) 4855

ARRA - IDEA - Part B - Preschool 4856

ARRA - IDEA - Part B - Flow-Through 4857

ARRA - Title IID - Technology - Formula 4860

ARRA - Title IID - Technology - Competitive 4861

ARRA - McKinney - Vento Homeless Education 4862

ARRA - Child Nutrition Equipment Assistance 4863

Impact Aid Formula Grants 4864

Impact Aid Competitive Grants 4865

Qualified Zone Academy Bond Tax Credits 4866

Qualified School Construction Bond Credits 4867

Build America Bond Tax Credits 4868

Build America Bond Interest Reimbursement 4869

ARRA - General State Aid - Other Government Services Stabilization 4870

Other ARRA Funds - II 4871

Other ARRA Funds - III 4872

Other ARRA Funds - IV 4873

Other ARRA Funds - V 4874

ARRA - Early Childhood 4875

Other ARRA Funds - VII 4876

Other ARRA Funds - VIII 4877

Other ARRA Funds - IX 4878

Other ARRA Funds - X 4879

Other ARRA Funds - Ed Job Fund Program 4880

Total Stimulus Programs 0 0 0 0 0 0 0 0

Race to the Top Program 4901

Race to the Top - Preschool Expansion Grant 4902

Advanced Placement Fee/International Baccalaureate 4904

Title III - Immigrant Education Program (IEP) 4905 9,000

Title III - Language Inst Program - Limited English (LIPLEP) 4909 28,439

Learn & Serve America 4910

McKinney Education for Homeless Children 4920

Title II - Eisenhower - Professional Development Formula 4930



1

2

A B C D E F G H I J K(10) (20) (30) (40) (50) (60) (70) (80) (90)

Description

Acct

#


Maintenance


Retirement/

Social Security


& Safety

268269270271

272

273

274

275

Title II - Teacher Quality 4932 47,951

Federal Charter Schools 4960

Medicaid Matching Funds - Administrative Outreach 4991 40,000

Medicaid Matching Funds - Fee-For-Service Program 4992 15,000

Other Restricted Grants Received from Federal Government through State

(Describe & Itemize)4999

Total Restricted Grants-In-Aid Received from Federal

Govt. Thru the State 1,188,014 0 0 0 0 0 0 0

TOTAL RECEIPTS/REVENUES FROM FEDERAL SOURCES 4000 1,188,014 0 0 0 0 0 0 0 0

TOTAL DIRECT RECEIPTS/REVENUES 45,690,277 7,006,628 1,407,556 1,588,268 1,496,379 0 101,284 590,470 50


ESTIMATED DISBURSEMENTS/EXPENDITURES Page 11

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

30

31

32

33

34

35

36

37

38

39

40

4142

43

44

45

4647

48

49

50

51

5253

54

55

5657


(100) (200) (300) (400) (500) (600) (700) (800) (900)

DescriptionFunct

#Salaries

Employee

Benefits

Purchased

Services

Supplies &

MaterialsCapital Outlay Other Objects

Non-Capitalized

Equipment

Termination

BenefitsTotal

10 - EDUCATIONAL FUND (ED)

INSTRUCTION (ED)

Regular Programs 1100 18,996,808 2,019,833 57,467 338,130 121,668 0 0 0 21,533,906

Tuition Payment to Charter Schools 1115 0

Pre-K Programs 1125 0

Special Education Programs (Functions 1200 - 1220) 1200 5,915,803 939,656 62,777 70,659 17,440 350 7,006,685

Special Education Programs Pre-K 1225 0

Remedial and Supplemental Programs K-12 1250 511,007 69,187 1,050 581,244

Remedial and Supplemental Programs Pre-K 1275 0

Adult/Continuing Education Programs 1300 0

CTE Programs 1400 0

Interscholastic Programs 1500 81,000 1,100 11,000 12,000 105,100

Summer School Programs 1600 306,550 4,100 750 30,000 127,000 468,400

Gifted Programs 1650 617,002 75,539 692,541

Driver's Education Programs 1700 0

Bilingual Programs 1800 314,844 32,490 450 14,521 362,305

Truant Alternative & Optional Programs 1900 0 0 0 0 0 0 0 0 0

Pre-K Programs - Private Tuition 1910 0

Regular K-12 Programs Private Tuition 1911 0

Special Education Programs K-12 Private Tuition 1912 0

Special Education Programs Pre-K Tuition 1913 0

Remedial/Supplemental Programs K-12 Private Tuition 1914 0

Remedial/Supplemental Programs Pre-K Private Tuition 1915 0

Adult/Continuing Education Programs Private Tuition 1916 0

CTE Programs Private Tuition 1917 0

Interscholastic Programs Private Tuition 1918 0

Summer School Programs Private Tuition 1919 0

Gifted Programs Private Tuition 1920 0

Bilingual Programs Private Tuition 1921 0

Truants Alternative/Opt Ed Programs Private Tuition 1922 0

Total Instruction14 1000 26,743,014 3,141,905 132,444 466,360 139,108 127,350 0 0 30,750,181

SUPPORT SERVICES (ED)

Support Services - Pupil

Attendance & Social Work Services 2110 834,967 85,848 1,640 1,575 924,030

Guidance Services 2120 0

Health Services 2130 261,742 45,768 16,850 7,000 300 331,660

Psychological Services 2140 443,320 47,686 2,250 3,800 800 497,856

Speech Pathology & Audiology Services 2150 670,471 79,197 24,803 3,700 778,171

Other Support Services - Pupils (Describe & Itemize) 2190 557,216 49,015 6,150 5,300 300 617,981

Total Support Services - Pupil 2100 2,767,716 307,514 51,693 21,375 800 600 0 0 3,149,698

Support Services - Instructional Staff

Improvement of Instruction Services 2210 282,480 24,016 98,410 800 405,706

Educational Media Services 2220 724,987 134,428 25,562 76,895 1,000 1,000 963,872

Assessment & Testing 2230 1,010 1,010

Total Support Services - Instructional Staff 2200 1,007,467 158,444 123,972 78,705 1,000 1,000 0 0 1,370,588

Support Services - General Administration

Board of Education Services 2310 72,866 9,610 122,489 10,000 10,000 224,965

Executive Administration Services 2320 306,562 61,030 7,985 1,500 1,000 14,500 392,577

Special Area Administration Services 2330 300,708 63,209 6,184 2,284 1,000 1,125 374,510

Tort Immunity Services2360 -

2370 0

Total Support Services - General Administration 2300 680,136 133,849 136,658 13,784 2,000 25,625 0 0 992,052

Support Services - School Administration

Office of the Principal Services 2410 1,503,112 350,243 20,074 89,222 3,490 5,633 1,971,774

Other Support Services - School Administration


2490

0

Total Support Services - School Administration 2400 1,503,112 350,243 20,074 89,222 3,490 5,633 0 0 1,971,774



1

2

3


(100) (200) (300) (400) (500) (600) (700) (800) (900)

DescriptionFunct

#Salaries

Employee

Benefits

Purchased

Services

Supplies &


Non-Capitalized

Equipment

Termination

BenefitsTotal

58

59

60

61

62

63

6465

66

67

68

69

70

7172

73

74

75

76

77

78

79

80

81

82

83

84

85

86

87

88

89

90

91

92

93

94

95

96

97

98

99

100

101

102

103

104

105

106

107

108

109110

Support Services - Business

Direction of Business Support Services 2510 83,107 5,260 4,200 5,600 2,200 100,367

Fiscal Services 2520 217,217 34,248 24,000 4,000 50,000 329,465

Operation & Maintenance of Plant Services 2540 0

Pupil Transportation Services 2550 0

Food Services 2560 750,205 104,925 15,700 926,200 10,000 1,807,030

Internal Services 2570 0

Total Support Services - Business 2500 1,050,529 144,433 43,900 931,800 14,000 52,200 0 0 2,236,862

Support Services - Central

Direction of Central Support Services 2610 0

Planning, Research, Development & Evaluation Services 2620 364,790 41,807 41,400 702,090 3,000 3,000 1,156,087

Information Services 2630 223,000 8,500 231,500

Staff Services 2640 294,110 44,771 72,592 3,000 3,000 417,473

Data Processing Services 2660 479,906 89,024 166,959 198,395 1,257,289 2,191,573

Total Support Services - Central 2600 1,138,806 175,602 503,951 911,985 1,260,289 6,000 0 0 3,996,633

Other Support Services (Describe & Itemize) 2900 461,000 30,423 20,000 511,423

Total Support Services 2000 8,147,766 1,731,085 880,248 2,077,294 1,301,579 91,058 0 0 14,229,030

COMMUNITY SERVICES (ED) 3000 131,020 9,107 12,839 23,800 176,766

PAYMENTS TO OTHER DISTRICTS & GOVT UNITS (ED)

Payments to Other Govt Units (In-State)

Payments for Regular Programs 4110 0

Payments for Special Education Programs 4120 175,624 15,264 190,888

Payments for Adult/Continuing Education Programs 4130 0

Payments for CTE Programs 4140 0

Payments for Community College Programs 4170 0

Other Payments to In-State Govt Units (Describe & Itemize) 4190 0

Total Payments to Districts and Other Govt Units

(In-State)

4100175,624 15,264 190,888

Payments for Regular Programs - Tuition 4210 77,000 77,000

Payments for Special Education Programs - Tuition 4220 843,000 843,000

Payments for Adult/Continuing Education Programs - Tuition 4230 0

Payments for CTE Programs - Tuition 4240 0

Payments for Community College Programs - Tuition 4270 0

Payments for Other Programs - Tuition 4280 0


Total Payments to Other Dist & Govt Units - Tuition

(In State)

4200

920,000 920,000

Payments for Regular Programs - Transfers 4310 0

Payments for Special Education Programs - Transfers 4320 0

Payments for Adult/Continuing Ed Programs - Transfers 4330 0

Payments for CTE Programs - Transfers 4340 0

Payments for Community College Program - Transfers 4370 0

Payments for Other Programs - Transfers 4380 0

Other Payments to In-State Govt Units - Transfers (Describe & Itemize4390 0

Total Payments to Other District & Govt Units -

Transfers (In State)

4300

0 0 0

Payments to Other District & Govt Units (Out of State) 4400 0

Total Payments to Other District & Govt Units 4000 175,624 935,264 1,110,888

DEBT SERVICE (ED)

Debt Service - Interest on Short-Term Debt

Tax Anticipation Warrants 5110 0

Tax Anticipation Notes 5120 0

Corporate Personal Property Repl Tax Anticipated Notes 5130 0

State Aid Anticipation Certificates 5140 0

Other Interest on Short-Term Debt (Describe & Itemize) 5150 0

Total Debt Service - Interest on Short-Term Debt 5100 0 0



1

2

3


(100) (200) (300) (400) (500) (600) (700) (800) (900)

DescriptionFunct

#Salaries

Employee

Benefits

Purchased

Services

Supplies &


Non-Capitalized

Equipment

Termination

BenefitsTotal

111

112

113

114

115116

117

118

119120

121

122

123

124

125

126127

128

129

130

131

132

133

134

135136

137

138

139

140

141

142

143

144

145146

147

148

149

150

151152

153

154

155

156

157

158

159

160

161162

Debt Service - Interest on Long-Term Debt 5200 0

Total Debt Service 5000 0 0

PROVISION FOR CONTINGENCIES (ED) 6000 0

Total Direct Disbursements/Expenditures 35,021,800 4,882,097 1,201,155 2,567,454 1,440,687 1,153,672 0 0 46,266,865

(576,588)

20 - OPERATIONS AND MAINTENANCE FUND (O&M)

SUPPORT SERVICES (O&M)


Other Support Services - Pupils (Describe & Itemize) 2190 0


Direction of Business Support Services 2510 0

Facilities Acquisition & Construction Services 2530 500,970 382,265 883,235

Operation & Maintenance of Plant Services 2540 1,690,327 282,956 1,011,770 1,083,340 80,000 4,148,393

Pupil Transportation Services 2550 0

Food Services 2560 0

Total Support Services - Business 2500 1,690,327 282,956 1,512,740 1,083,340 462,265 0 0 0 5,031,628

Other Support Services (Describe & Itemize) 2900 0

Total Support Services 2000 1,690,327 282,956 1,512,740 1,083,340 462,265 0 0 0 5,031,628

COMMUNITY SERVICES (O&M) 3000 0

PAYMENTS TO OTHER DISTRICTS & GOVT UNITS (O&M)


Payments for Special Education Programs 4120 0

Payments for CTE Program 4140 0


Total Payments to Other Govt Units (In-State) 4100 0 0 0

Payments to Other Govt Units (Out of State) 14 4400 0

Total Payments to Other District and Govt Unit 4000 0 0 0

DEBT SERVICE (O&M)




Corporate Personal Prop Repl Tax Anticipated Notes 5130 0






PROVISION FOR CONTINGENCIES (O&M) 6000 0

Total Direct Disbursements/Expenditures 1,690,327 282,956 1,512,740 1,083,340 462,265 0 0 0 5,031,628

Excess (Deficiency) of Receipts/Revenues Over

Disbursements/Expenditures 1,975,000

30 - DEBT SERVICE FUND (DS)

PAYMENTS TO OTHER DISTRICTS & GOVT UNITS (DS) 4000 0 0

DEBT SERVICE (DS)




Corporate Personal Prop Repl Tax Anticipation Notes 5130 0



Total Debt Service - Interest On Short-Term Debt 5100 0 0


Disbursements/Expenditures



1

2

3


(100) (200) (300) (400) (500) (600) (700) (800) (900)

DescriptionFunct

#Salaries

Employee

Benefits

Purchased

Services

Supplies &


Non-Capitalized

Equipment

Termination

BenefitsTotal

163

164

165166

167

168

169170

171

172

173174

175176

177

178

179

180

181

182

183

184

185

186

187188

189

190

191

192

193

194

195

196

197198

199

200201

202

203204

205206

207

208

209

210

211

212

213

214

Debt Service - Interest on Long-Term Debt 5200 686,805 686,805

Debt Service - Payments of Principal on Long-Term Debt 15

(Lease/Purchase Principal Retired) 5300

1,665,710 1,665,710

Debt Service Other (Describe & Itemize) 5400 0

Total Debt Service 5000 0 2,352,515 2,352,515

PROVISION FOR CONTINGENCIES (DS) 6000 0

Total Direct Disbursements/Expenditures 0 2,352,515 2,352,515


Disbursements/Expenditures (944,959)

40 - TRANSPORTATION FUND (TR)

SUPPORT SERVICES (TR)

Support Services - Pupils

Other Support Services - Pupils (Describe & Itemize) 2190 0


Pupil Transportation Services 2550 51,594 12,219 1,641,200 3,945 500 1,709,458


Total Support Services 2000 51,594 12,219 1,641,200 3,945 0 500 0 0 1,709,458

COMMUNITY SERVICES (TR) 3000 0

PAYMENTS TO OTHER DISTRICTS & GOVT UNITS (TR)


Payments for Regular Program 4110 0


Payments for Adult/Continuing Education Programs 4130 0


Payments for Community College Programs 4170 0


Total Payments to Other Govt Units (In-State) 4100 0 0 0

Payments to Other Govt Units (Out-of-State)

(Describe & Itemize)4400 0

Total Payments to Other Districts & Govt Units 4000 0 0 0

DEBT SERVICE (TR)






Other Interest on Short-Term Debt (Describe and Itemize) 5150 0

Total Debt Service - Interest On Short-Term Debt 5100 0 0



(Lease/Purchase Principal Retired)

5300

0

Debt Service - Other (Describe and Itemize) 5400 0


PROVISION FOR CONTINGENCIES (TR) 6000 0

51,594 12,219 1,641,200 3,945 0 500 0 0 1,709,458



50 - MUNICIPAL RETIREMENT/SOC SEC FUND (MR/SS)

INSTRUCTION (MR/SS)

Regular Program 1100 353,624 353,624

Pre-K Programs 1125 0

Special Education Programs (Functions 1200-1220) 1200 376,240 376,240

Special Education Programs Pre-K 1225 0

Remedial and Supplemental Programs K-12 1250 20,061 20,061

Remedial and Supplemental Programs Pre-K 1275 0

Total Direct Disbursements/Expenditures



1

2

3


(100) (200) (300) (400) (500) (600) (700) (800) (900)

DescriptionFunct

#Salaries

Employee

Benefits

Purchased

Services

Supplies &


Non-Capitalized

Equipment

Termination

BenefitsTotal

215

216

217

218

219

220

221

222223

224

225

226

227

228

229

230

231232

233

234

235

236237

238

239

240

241

242

243

244

245

246

247

248

249

250251

252

253

254255

256

257

258

259

260

261

262

263264

Adult/Continuing Education Programs 1300 0

CTE Programs 1400 0

Interscholastic Programs 1500 1,800 1,800

Summer School Programs 1600 13,050 13,050

Gifted Programs 1650 8,946 8,946

Driver's Education Programs 1700 0

Bilingual Programs 1800 7,842 7,842

Truant Alternative & Optional Programs 1900 0

Total Instruction 1000 781,563 781,563

SUPPORT SERVICES (MR/SS)


Attendance & Social Work Services 2110 13,635 13,635

Guidance Services 2120 0

Health Services 2130 36,222 36,222

Psychological Services 2140 6,985 6,985

Speech Pathology & Audiology Services 2150 9,723 9,723

Other Support Services - Pupils (Describe & Itemize) 2190 97,747 97,747

Total Support Services - Pupil 2100 164,312 164,312

Support Services - Instructional Staff

Improvement of Instruction Services 2210 2,016 2,016

Educational Media Services 2220 33,871 33,871

Assessment & Testing 2230 0

Total Support Services - Instructional Staff 2200 35,887 35,887

Support Services - General Administration

Board of Education Services 2310 12,461 12,461

Executive Administration Services 2320 12,706 12,706

Special Area Administrative Services 2330 13,022 13,022

Claims Paid from Self Insurance Fund 2361 0

Workers' Compensation or Workers' Occupation Disease Acts

Payments

2362

0

Unemployment Insurance Payments 2363 0

Insurance Payments (regular or self-insurance) 2364 0

Risk Management and Claims Services Payments 2365 0

Judgment and Settlements 2366 0

Educational, Inspectional, Supervisory Services Related to Loss

Prevention or Reduction

2367

0

Reciprocal Insurance Payments 2368 0

Legal Service 2369 0

Total Support Services - General Administration 2300 38,189 38,189

Support Services - School Administration

Office of the Principal Services 2410 87,235 87,235

Other Support Services - School Administration


2490

0

Total Support Services - School Administration 2400 87,235 87,235


Direction of Business Support Services 2510 25,666 25,666

Fiscal Services 2520 41,951 41,951

Facilities Acquisition & Construction Services 2530 0

Operation & Maintenance of Plant Service 2540 278,989 278,989

Pupil Transportation Services 2550 7,640 7,640

Food Services 2560 84,558 84,558

Internal Services 2570 0

Total Support Services - Business 2500 438,804 438,804



1

2

3


(100) (200) (300) (400) (500) (600) (700) (800) (900)

DescriptionFunct

#Salaries

Employee

Benefits

Purchased

Services

Supplies &


Non-Capitalized

Equipment

Termination

BenefitsTotal

265

266

267

268

269

270271

272

273

274

275

276

277278

279

280

281

282

283

284

285286

287

288

289290

291

292

293294

295

296

297

298

299

300

301

302303

304

305

306307

308309

310

311

312

313

314

315

316

317

Support Services - Central

Direction of Central Support Services 2610 0

Planning, Research, Development & Evaluation Services 2620 10,461 10,461

Information Services 2630 0

Staff Services 2640 33,001 33,001

Data Processing Services 2660 70,211 70,211

Total Support Services - Central 2600 113,673 113,673


Total Support Services 2000 878,100 878,100

COMMUNITY SERVICES (MR/SS) 3000 12,732 12,732

PAYMENTS TO OTHER DISTRICTS & GOVT UNITS (MR/SS)



Total Payments to Other Districts & Govt Units 4000 0 0

DEBT SERVICE (MR/SS)






Other (Describe & Itemize) 5150 0


PROVISION FOR CONTINGENCIES (MR/SS) 6000 0

1,672,395 0 1,672,395



60 - CAPITAL PROJECTS (CP)

SUPPORT SERVICES (CP)


Facilities Acquisition & Construction Services 2530 4,136,703 4,136,703


Total Support Services 2000 0 0 0 0 4,136,703 0 0 4,136,703

PAYMENTS TO OTHER DISTRICTS & GOVT UNITS (CP)


Payments to Other Govt Units (In-State) 4100 0

Payment for Special Education Programs 4120 0

Payment for CTE Programs 4140 0

Other Payments to In-State Governmental Units


4190

0

Total Payments to Other Districts & Govt Units 4000 0 0 0

PROVISION FOR CONTINGENCIES (CP) 6000 0

Total Direct Disbursements/Expenditures 0 0 0 0 4,136,703 0 0 4,136,703


Disbursements/Expenditures (4,136,703)

70 WORKING CASH FUND (WC)

80 - TORT FUND (TF)

SUPPORT SERVICES - GENERAL ADMINISTRATION

Claims Paid from Self Insurance Fund 2361 0

Workers' Compensation or Workers' Occupational Disease Act

Payments

2362

0

Unemployment Insurance Payments 2363 0

Insurance Payments (regular or self-insurance) 2364 360,000 360,000

Risk Management and Claims Services Payments 2365 0

Judgment and Settlements 2366 0




1

2

3


(100) (200) (300) (400) (500) (600) (700) (800) (900)

DescriptionFunct

#Salaries

Employee

Benefits

Purchased

Services

Supplies &


Non-Capitalized

Equipment

Termination

BenefitsTotal

318

319

320

321

322323

324

325

326

327

328329

330

331

332333

334

335

336337

338

339

340

341

342

343344

345

346

347

348349

350

351

352

353

354

355

Educational, Inspectional, Supervisory Services Related to Loss

Prevention or Reduction

2367

184,490 34,372 218,862

Reciprocal Insurance Payments 2368 0

Legal Service 2369 41,500 41,500

Property Insurance (Building & Grounds) 2371 0

Vehicle Insurance (Transportation) 2372 0

Total Support Services - General Administration 2000 184,490 34,372 401,500 0 0 0 0 620,362

DEBT SERVICE (TF)



Corporate Personal Property Replacement Tax Anticipation Notes 51300

Other Interest or Short-Term Debt (Describe & Itemize) 5150 0


PROVISION FOR CONTINGENCIES (TF) 6000 0

Total Direct Disbursements/Expenditures 184,490 34,372 401,500 0 0 0 0 620,362



90 - FIRE PREVENTION & SAFETY FUND (FP&S)

SUPPORT SERVICES (FP&S)


Facilities Acquisition & Construction Services 2530 4,000 15,000 19,000

Operation & Maintenance of Plant Service 2540 0

Total Support Services - Business 2500 0 0 4,000 0 15,000 0 0 19,000


Total Support Services 2000 0 0 4,000 0 15,000 0 0 19,000

PAYMENTS TO OTHER DISTRICTS & GOVT UNITS (FP&S)


Total Payments to Other Districts & Govt Units (FPS) 4000 0 0

DEBT SERVICE (FP&S)







(Lease/Purchase Principal Retired)

5300

0


PROVISIONS FOR CONTINGENCIES (FP&S) 6000 0

0 0 4,000 0 15,000 0 0 19,000





Page 18

This page is provided for detailed itemizations as requested within the body of the Report.

1. Page 6 Line 81: Other Revenue represents Revenue from Before School Childcare Program = $175,000

2. Page 6 Line 107: Other Local Revenue represents Miscellaneous Receipts = $40,000 Col C and $60,000 Col D

3. Page 8 Line 171: Other Restricted Revenue from State Sources A/C # 3999 State Library Grant = $2,715 Col C

4. Page 11 Line 41 A/C# 2190: Other Support Services-OT/PT Services Salary = 557,216 Col C, Benefits = $49,015, Col D, Purch Services =$6,150 Col E,

Supplies & Materials = 5,300 Col F, Other Objects = 300 Col H

5. Page 12 Line 73 A/C # 2900: Benefits for Retirees & ERO Costs = $461,000 Col D, Supplies & Materials = $30,423 Col F, for Medicaid Students: Capital Outlay = $20,000 Col G

for Medicaid Students


Page 19

Page 11 Line 41 A/C# 2190: Other Support Services-OT/PT Services Salary = 557,216 Col C, Benefits = $49,015, Col D, Purch Services =$6,150 Col E,

Page 12 Line 73 A/C # 2900: Benefits for Retirees & ERO Costs = $461,000 Col D, Supplies & Materials = $30,423 Col F, for Medicaid Students: Capital Outlay = $20,000 Col G


Page 19

1

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3

4

5

6

7

8

9

10

11

12

13

14

15

A B C D E F

WILMETTE PUBLIC SCHOOL DISTRICT 39 05-016-0390-02

DEFICIT BUDGET SUMMARY INFORMATION - Operating Funds Only

EDUCATIONALOPERATIONS &

MAINTENANCETRANSPORTATION WORKING CASH TOTAL

Direct Revenues 45,690,277 7,006,628 1,588,268 101,284 54,386,457

Direct Expenditures 46,266,865 5,031,628 1,709,458 53,007,951

Difference (576,588) 1,975,000 (121,190) 101,284 1,378,506

Estimated Fund Balance - June 30, 2016 28,937,531 525,131 793,204 804,192 31,060,058

The deficit reduction plan, if required, is developed using ISBE guidelines and format.

Balanced budget, no deficit reduction plan is required.

A deficit reduction plan is required if the local board of education adopts (or amends) the 2015-16 school district budget in which the “operating

funds” listed above result in direct revenues (line 9) being less than direct expenditures (line 19) by an amount equal to or greater than one-third

(1/3) of the ending fund balance (line 81).

Note: The balance is determined using only the four funds listed above. That is, if the estimated ending fund balance is less than three times

the deficit spending, the district must adopt and file with ISBE a deficit reduction plan to balance the shortfall within three years.

The School Code, Section 17-1 (105 ILCS 5/17-1) - If the 2014-2015 Annual Financial Report (AFR) reflects a deficit as defined above (page

36), then the school district shall adopt and submit a deficit reduction plan (found here on page 20-24) to ISBE within 30 days after acceptance

of the AFR.



SCHOOL BUSINESS SERVICES DIVISION

Page 20

123

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

A B C D E F G


District Number

Educational FundOperations &

Maintenance Fund

Transportation

Fund

Working Cash

FundTotal

29,132,456 3,485,777 914,394 702,908 34,235,535

RECEIPTS/REVENUESAcct

No.

LOCAL SOURCES 1000 41,897,157 7,006,628 1,330,268 101,284 50,335,337


DISTRICT TO ANOTHER DISTRICT2000

0 0 0 0

STATE SOURCES 3000 2,605,106 0 258,000 0 2,863,106

FEDERAL SOURCES 4000 1,188,014 0 0 0 1,188,014

45,690,277 7,006,628 1,588,268 101,284 54,386,457

DISBURSEMENTS/EXPENDITURESFunct

No.

INSTRUCTION 1000 30,750,181 30,750,181

SUPPORT SERVICES 2000 14,229,030 5,031,628 1,709,458 20,970,116

COMMUNITY SERVICES 3000 176,766 0 0 176,766

PAYMENTS TO OTHER DISTRICTS & GOVT. UNITS 4000 1,110,888 0 0 1,110,888

DEBT SERVICES 5000 0 0 0 0

PROVISION FOR CONTINGENCIES 6000 0 0 0 0

46,266,865 5,031,628 1,709,458 53,007,951

(576,588) 1,975,000 (121,190) 101,284 1,378,506


OTHER SOURCES OF FUNDS (7000) 577,373 0 0 0 577,373

OTHER USES OF FUNDS (8000) 195,710 4,935,646 0 0 5,131,356

381,663 (4,935,646) 0 0 (4,553,983)

28,937,531 525,131 793,204 804,192 31,060,058

DEFICIT REDUCTION PLAN

FY2015-16ESTIMATED BUDGET

ESTIMATED BEGINNING FUND BALANCE

(must equal prior Ending Fund Balance)

TOTAL OTHER SOURCES/USES OF FUNDS

ESTIMATED ENDING FUND BALANCE

Total Receipts/Revenues

Excess of Receipts/Revenue Over/(Under)


Total Disbursements/Expenditures




Page 21

123

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5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

A B


District Number


No.

LOCAL SOURCES 1000



STATE SOURCES 3000

FEDERAL SOURCES 4000


No.

INSTRUCTION 1000

SUPPORT SERVICES 2000

COMMUNITY SERVICES 3000

PAYMENTS TO OTHER DISTRICTS & GOVT. UNITS 4000

DEBT SERVICES 5000

PROVISION FOR CONTINGENCIES 6000












H I J K L


Maintenance Fund

Transportation

Fund

Working Cash

FundTotal

28,937,531 525,131 793,204 804,192 31,060,058

0

0

0

0

0 0 0 0 0

0

0

0

0

0

0

0 0 0 0

0 0 0 0 0

0

0

0 0 0 0 0

28,937,531 525,131 793,204 804,192 31,060,058

FY2016-17ESTIMATED BUDGET




Page 22

123

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5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

A B


District Number


No.

LOCAL SOURCES 1000



STATE SOURCES 3000



No.

INSTRUCTION 1000




DEBT SERVICES 5000













M N O P Q


Maintenance Fund

Transportation

Fund

Working Cash

FundTotal

28,937,531 525,131 793,204 804,192 31,060,058

0

0

0

0

0 0 0 0 0

0

0

0

0

0

0

0 0 0 0

0 0 0 0 0

0

0

0 0 0 0 0

28,937,531 525,131 793,204 804,192 31,060,058

ESTIMATED BUDGETFY2017-18




Page 23

123

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

A B


District Number


No.

LOCAL SOURCES 1000



STATE SOURCES 3000



No.

INSTRUCTION 1000




DEBT SERVICES 5000













R S T U V


Maintenance Fund

Transportation

Fund

Working Cash

FundTotal

28,937,531 525,131 793,204 804,192 31,060,058

0

0

0

0

0 0 0 0 0

0

0

0

0

0

0

0 0 0 0

0 0 0 0 0

0

0

0 0 0 0 0

28,937,531 525,131 793,204 804,192 31,060,058

ESTIMATED BUDGETFY2018-19




Page 24

123

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

A B


District Number


No.

LOCAL SOURCES 1000



STATE SOURCES 3000



No.

INSTRUCTION 1000




DEBT SERVICES 5000













W X Y Z

(Enter as MM/DD/YY)

FY2015-16 FY2016-17 FY2017-18 FY2018-19

34,235,535 31,060,058 31,060,058 31,060,058

50,335,337 0 0 0

0 0 0 0

2,863,106 0 0 0

1,188,014 0 0 0

54,386,457 0 0 0

30,750,181 0 0 0

20,970,116 0 0 0

176,766 0 0 0

1,110,888 0 0 0

0 0 0 0

0 0 0 0

53,007,951 0 0 0

1,378,506 0 0 0

577,373 0 0 0

5,131,356 0 0 0

(4,553,983) 0 0 0

31,060,058 31,060,058 31,060,058 31,060,058

SUMMARY

Date of Adoption:

BUDGET ADDENDUM - DEFICIT REDUCTION PLANESTIMATED BUDGET


Page 25

Deficit Reduction Plan-Background/Assumptions

Fiscal Year 2016 through Fiscal Year 2019


Please complete the following schedule and include a brief description to identify any areas of the budget that will be impacted from one year to the

next. If the deficit reduction plan relies upon new local revenues, identify contingencies for further budget reductions which will be enacted in the event

those new revenues are not available. For additional information, please see:

http://www.isbe.net/sfms/budget/default.htm

1. Background and Narrative of Budget Reductions:

2. Assumptions Used in the Deficit Reduction Plan:

- Foundation Levels for General State Aid:

- Equal Assessed Valuation and Tax Rates:

- Employee Salaries and Benefits:


Page 26

- Short and Long Term Borrowing:

- Educational Impact:

- Other Assumptions:

- Has the district considered shared services or outsourcing (Ex: Transportation, Insurance) If yes please explain:


Page 27

This is an estimated Limitation of Administrative Costs Worksheet only and will not be accepted for Official Submission of the Limitation ofAdministrative Costs Worksheet .

The worksheet is intended for use during the budgeting process to estimate the district's percent increase of FY2016 budgeted expenditures over FY2015 actual expenditures.

Budget information is copied to this page. Insert the prior year estimated actual expenditures to compute the estimated percentage increase (decrease).

The official Limitation of Administrative Costs Worksheet is attached to the end of the Annual An official Limitation of Administrative Costs Worksheet can

Financial Report (ISBE Form 50-35) and may be submitted in conjunction with that report. also be found on the ISBE website at:

School District Name:

RCDT Number:

(10) (20) (10) (20)

Description Funct. No. EducationalOperations &

MaintenanceTotal Educational

Operations &

MaintenanceTotal

1. Executive Administration Services 2320 383,151 383,151 392,577 392,577

2. Special Area Administration Services 2330 365,075 365,075 374,510 374,510

3. Other Support Services - School

Administration

24900 0 0

4. Direction of Business Support Services 2510 88,594 88,594 100,367 0 100,367

5. Internal Services 2570 0 0 0

6. Direction of Central Support Services 2610 0 0 0

7.0 0

8. Totals 836,820 0 836,820 867,454 0 867,454

9.4%

ESTIMATED LIMITATION OF ADMINISTRATIVE COSTS

(Section 17-1.5 of the School Code)

ESTIMATED LIMITATION OF ADMINISTRATIVE COSTS

WORKSHEET


05-016-0390-02

Limitation of Administrative Costs

Estimated Percent Increase (Decrease) for FY2016

(Budgeted) over FY2015 (Actual)

Deduct - Early Retirement or other pension obligations

required by state law and include above

Estimated Actual Expenditures,

Fiscal Year 2015

Budgeted Expenditures,

Fiscal Year 2016

(For Local Use Only)


http://www.isbe.net/sfms/AdminCaps/AdminCaps.htm

Page 28


See: School Code, Section 10-20.21 - Contracts

(Sheet is unprotected and can be re-formatted as needed, but must be used for submission)

Name of VendorProduct or Service

ProvidedNet Revenue

Non-Monetary

RemunerationPurpose of Proceeds

Distribution Method and Recipient of

Non-Monetary Remunerations

Distributed

NOT APPLICABLE

In accordance with the School Code, Section 10-20.21, all school districts are required to file a report listing ‘vendor contracts’ as an attachment to their budget. In this context, the term "vendor

contracts" refers to "all contracts and agreements that pertain to goods and services that were intended to generate additional revenue and other remunerations for the school district in excess of

$1,000, including without limitation vending machine contracts, sports and other attire, class rings, and photographic services. The report is to list information regarding such contracts for the fiscal

year immediately preceding the fiscal year of the budget. All such contracts executed on or after July 1, 2007 must be approved by the school board.

REPORTING OF PUBLIC VENDOR CONTRACTS OF $1,000 OR MORE


http://www.ilga.gov/legislation/ilcs/ilcs4.asp?DocName=010500050HArt%2E+10&ActID=1005&ChapAct=105%26nbsp%3BILCS%26nbsp%3B5%2F&ChapterID=17&ChapterName=SCHOOLS&SectionID=48899&SeqStart=53200000&SeqEnd=74800000&ActName=School+Code%2E

REFERENCE PAGE Page 29

Reference Description

1 Each fund balance should correspond to the fund balance reflected on the books as of June 30th - Balance Sheet Accounts #720 and #730

(audit figures, if available).

2 Accounting and Financial Reporting for Certain Grants and Other Financial Assistance. The "On-Behalf" Payments should only be reflected

on this page (Budget Summary, Lines 10 and 20).

3 Requires the secretary of the school board to notify the county clerk (within 30 days of the transfer approval) to abate an equal amount of

taxes to be next extended. See Sec. 10-22.14 & 17-2.11.

3a Requires notification to the county clerk to abate an equal amount from taxes next extended. See section 10-22.14

4 Principal on Bonds Sold:

(1) Funding Bonds are to be entered in the fund or funds in which the liability occurs.

(2) Refunding Bonds can be entered in the Debt Services Fund only.

(3) Building Bonds can be entered in the Capital Projects Fund only.

(4) Fire Prevention and Safety Bonds can be entered in the Fire Prevention & Safety Fund only.

5 The proceeds from the sale of school sites, buildings, or other real estate shall be used first to pay the principal and interest on any

outstanding bonds on the property being sold, and after all such bonds have been retired, the remaining proceeds from the sale next shall

be used by the school board to meet any urgent district needs as determined under Sections 2-3.12 and 17-2.11 of the School Code. Once

these issues have been addressed, any remaining proceeds may be used for any other authorized purpose and for deposit into any district

fund.

6 The School Code, Section 10-22.44 prohibits the transfer of interest earned on the investment of "any funds for purposes of Illinois

Municipal Retirement under the Pension Code." This prohibition does not include funds for Social Security and Medicare-only purposes.

For additional requirements on interest earnings, see 23 Illinois Administrative Code, Part 100, Section 100.50.

7 Cash plus investments must be greater than or equal to zero.

8 For cash basis budgets, this total will equal the Budget Summary - Total Direct Receipts/Revenues (Line 9) plus Total Other Sources of

Funds (Line 46).

9 For cash basis budgets, this total will equal the Budget Summary - Total Direct Disbursements/Expenditures (Line 19) plus Total Other

Uses of Funds (Line 79).

10Working Cash Fund loans may be made to any district fund for which taxes are levied (Section 20-5 of the School Code).

11Include revenue accounts 1110 through 1115, 1117,1118 & 1120.

12 The School Code Section 17-2.2c. Tax for leasing educational facilities or computer technology or both, and for temporary relocation

expense purposes.

13 Corporate personal property replacement tax revenue must be first applied to the Municipal Retirement/Social Security Fund to replace tax

revenue lost due to the abolition of the corporate personal property tax (30 ILCS 115/12). This provision does not apply to taxes levied for

Medicare-Only purposes.

14

Only tuition payments made to private facilities. See Functions 4200 or 4400 for estimated public facility disbursements/expenditures.

15 Payment towards the retirement of lease/purchase agreements or bonded/other indebtedness (principal only) otherwise reported within the

fund - e.g.: alternate revenue bonds. (Describe & Itemize)

16 Only abolishment of Working Cash Fund must transfer its funds directly to the Educational Fund upon adoption of a resolution and

at the close of the current school Year (see 105 ILCS 5/20-8 for further explanation)

Only abatement of working cash fund can transfer its funds to any fund in most need of money

(see 105 ILCS 5/20-10 for further explanation)


Page 30

Budget Item References Message

Is Deficit Reduction Plan Required?Congratulations! You have a balanced

budget.

If required, is Deficit Reduction Plan Completed (Page: DefReductPlan 20-24)?

1. Cover Page - CASH or ACCRUAL

Check one type of Accounting Basis used on the Cover sheet. ACCRUAL

2.Estimated Beginning Fund Balance July,1 2015 for all Funds (Cells C3 - K3)(Line must have a

number or zero)OK

Transfer Among Funds (Funds 10, 20, 40 - Acct 7130 - Cells C29, D29, F29), must equal (Funds

10, 20 & 40 - Acct 8130 - Cells C52, D52, F52).OK

Transfer of Interest (Funds 10 thru 90 - Acct 7140 - Cells C30:K30), must equal (Funds 10 thru

60, & 80 - Acct 8140 - Cells C53:H53, J53).OK

Transfer to Debt Service to Pay Principal on Capital Leases (Fund 30 - Acct 7400 - Cell E39) must

equal (Funds 10, 20 & 60 - Acct 8400 Cells C57:H60).OK

Transfer to Debt Service to Pay Interest on Capital Leases (Fund 30 - Acct 7500 - Cell E40) must

equal (Funds 10, 20 & 60 - Acct 8500 - Cells C61:H64).OK

Transfer to Debt Service Fund to Pay Principal on Revenue Bonds (Fund 30 - Acct 7600 - Cell

E41) must equal (Funds 10 & 20 - Acct 8600 - Cells C65:D68).OK

Transfer to Debt Service to Pay Interest on Revenue Bonds (Fund 30 - Acct 7700 - Cell E42) must

equal (Funds 10 & 20 - Acct 8700 - Cells C69:D72).OK

Transfer to Capital Projects Fund (Fund 60 - Acct 7800 - Cell H43) must equal (Fund 10 & 20,

Acct 8800 - Cells C73:D76).OK

3.

Educational (Fund 10 - Cell C3) OK

Operations & Maintenance (Fund 20 - Cell D3) OK

Debt Service (Fund 30 - Cell E3) OK

Transportation (Fund 40 - Cell F3) OK

Municipal Retirement/Social Security (Fund 50 - Cell G3) OK

Capital Projects (Fund 60 - Cell H3) OK

Working Cash (Fund 70 - Cell I3) OK

Tort (Fund 80 - Cell J3) OK

Fire Prevention & Safety (Fund 90 - Cell K3) OK

4.

Educational (Fund 10 - Cell C21) OK

Operations & Maintenance (Fund 20 - Cell D21) OK

Debt Service (Fund 30 - Cell E21) OK

Transportation (Fund 40 - F21) OK

Municipal Retirement/Social Security (Fund 50 - Cell G21) OK

Capital Projects (Fund 60 - H21) OK

Working Cash (Fund 70 - Cell I21) OK

Tort (Fund 80 - Cell J21) OK

Fire Prevention & Safety (Fund 90 - Cell K21) OK

5.

Interfund Loans Payable (Funds 10:60, 80, 90 - Acct 411 - Cells C6:H6, J6:K6) must equal

Interfund Loans Receivable (Funds 10:20, 40, 70 - Acct 141 - Cells C15:D15, F15, I15).OK

Interfund Loans Receivable (Funds 10, 20, 40 & 70 - Acct 141 - Cells C7:D7, F7, I7) must equal

Interfund Loans Payable (Funds 10:60, 80, 90 - Acct 411 - Cells C16:H16, J16, K16).OK

End of Balancing

Summary of Cash Transactions: Ending Cash Balance on Hand June 30, 2016, (Page CashSum 4 - All Funds), cannot be negative.

Summary of Cash Transactions: Other Receipts, (Page CashSum 4), must equal Other Disbursements,

(Page CashSum 4).

CHECK FOR ERRORS

This worksheet checks various cells to assure that selected items are in balance.

Out-of-balance conditions are accompanied by an error message.

Errors must be corrected before the budget is finalized and submitted to ISBE.

Summary of Cash Transactions: Beginning Cash Balance on Hand July 1, 2015, (CashSum 4, All Funds), cannot be negative.

Budget Summary: Other Sources (Page BudgetSum 2-3 - Acct 7000), must equal Other Uses (BudgetSum 2-3 - Acct. 8000).


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