To: LCCTC Member District Board Members and Superintendents

To:
From:
Re:
Date:
LCCTC Member District Board Members and Superintendents
David A. Warren, Executive Director
2016-17 Proposed General Fund Budget
December 16, 2015
As you are aware, at the Lancaster County Career and Technology Center (LCCTC) we realize that our role and responsibility to provide a quality,
yet cost effective educational program is being challenged by many of the same factors that are challenging our member districts. A receding
economy, increased employee expenses, and increased unfunded mandates from both the state and federal levels regarding programs offered
at LCCC have all had an impact on this budget and will continue to place a burden on our budget development process in the future. As each of
the districts have seen, a decrease in grant funding as well as large increases of the PSERS rate continue to have a negative impact on our
budgets. Even so, [CCTC will continue to keep the interests of the member districts and our students as the focus of our budgeting process.
LCCTC prepared the proposed 2016/17 General Fund Budget based on a cost conscientious approach. Even with these budget challenges,
initiatives that we expect to continue in 2016/17 are as follows:
•
•
•
•
•
•
Maintain high quality programs.
Develop additional specialized associate degrees to benefit our students and provide greater revenue back to LCCTC. At the present
time, three specialized associate degrees are up and running well. An additional degree program is being developed.
Continue adult education opportunities to provide revenue back to LCCTC. This past year Adult Education revenues exceeding
expenses were transferred to the Capital Reserve Fund in addition to the approximately $425,000 of Adult Education related
revenues that were already provided to offset the General Fund Budget.
Maintain LCCTC facilities.
Maintain instructional equipment and technology.
Address school safety to provide a safe environment for students and staff.
As you are aware, the districts voted to approve a renovation project at all four of our campuses. This summer, we completed the renovations
at the Mount Joy campus. All of the campuses are looking great, with only a few items on a punch list to complete. Due to the approval of these
bond issues, contributions will continue to be made for debt service. We personally thank all of the Board Members for your support of our
renovation projects and purchase of the new Health Sciences Campus.
As you prepare to discuss and consider passing the proposed budget, let me provide several facts regarding the budget we are asking you to
approve for the 2016/17 school year:
1
•
•
•
•
•
As recommended by the Superintendents and JOC Finance Committee, this year’s budget includes an increase in total district
contributions of 2.4%. This follows the -0.5% reduction, 0.8%, 2.1% and 1.9% increases in Total District Contribution in the 2012/13,
2013/14, 2014/15 and 2015/16 budgets, respectively.
This proposed budget eliminates one instructional position and one support staff position. In addition, job duties were realigned for one
Administrator and one Instructor position and both were replaced with a support staff position in the proposed budget.
This budget reflects a PSERS rate of 29.69%, based on PSERS projected rate from December 2014.
The secondary budget includes all current programs and those being recruited for at this time. LCCTC will continue to monitor course
enrollments to assure you that programs will not be operated without sufficient enrollment. Funding not used due to furloughs, based
on low enrolled programs, will be returned to the districts.
Additional highlights and background information have been provided to you in this budget packet.
As in our member districts, the development of a budget that provides quality programs at a cost that reflects the districts’ ability to pay remains
a major issue that will continue to challenge us. We feel the proposed operating budget reflects the concerns that have been brought to us
during the past year by both Superintendents and JOC members. We hope you and your Board find the proposal acceptable and give approval to
it in the coming months.
If for some reason you have any questions or concerns about any part of the proposal, please feel free to contact either Mr. Stoltzfus or myself.
In addition, if you would like us to attend any of your planning sessions or Board meetings to address any of your concerns, please let us know.
We thank you in advance for your consideration of our proposal and wish you continued success as you also face the daily challenges of
educating the youth of Lancaster County.
relç
David A. Warren
Executive Director
Keith Stoltzfus
Business Manager
2
20-Year Comparison Data for LCCTC District Contributions
Year
1997/98
Budget
District Contribution
Increase
Received
6,608,254
5.3%
1998/99
6,958,414
2.9%
1999/00
7,161,867
3.2%
2000/01
7,389,170
2.9%
2001/02
7,601,680
4.7%
2002/03
7,960,035
7.6%
2003/04
8,562,076
7.7%
2004/05
9,219,922
2005/06
9,818,431
6.5%
6.2%
2006/07
10,432,069
4.0%
2007/08
10,853,621
5.0%
2008/09
11,393,045
4.7%
2009/10
11,925,698
3.5%
2010/11
12,339,116
0.5%
2011/12
12,404,498
2012/13
12,343,347
2013/14
12,445,338
2014/15
12,706,456
2015/16
12,953,977
2016/17
13,271,034
-0.5%
0.8%
2.1%
1.9%
2.4%
Expended
Expended
to Budget
6,608,254
6,476,412
98.0%
6,958,414
6,344,782
91.2%
7,161,867
6,619,005
92.4%
7,389,170
7,350,663
99.5%
7,601,680
7,569,570
99.6%
7,960,035
7,855,479
98.7%
8,562,076
8,508,001
99.4%
9,219,922
9,146,980
99.2%
9,818,431
9,750,350
99.3%
10,432,069
10,395,225
99.6%
10,853,621
10,752,593
99.1%
11,393,045
11,102,714
97.5%
11,925,698
11,493,498
96.4%
12,339,116
11,853,933
96.1%
12,265,133
11,091,906
89.4%
12,343,347
11,224,308
90.9%
12,445,338
11,350,463
91.2%
12,706,456
11,831,483
93.1%
12,953,977
12,568,580 Est
97.0%
3
EXPLANATION OF THE MAJOR EXPENDITURE FUNCTIONS/OBJECTS
Lancaster County Career & Technology Center Budget
The format of the proposed budget is from the Manual of Accounting and Related Financial Procedures of Pennsylvania School Systems as prepared by
Pennsylvania Department of Education.
The following statements will serve as a brief summary of the various functions performed to accomplish the objectives of the Lancaster County Career &
Technology center.
1000 INSTRUCTION – Those activities dealing directly with the interaction between teachers and students.
1200 SPECIAL PROGRAMS – Activities for those students identified as having special needs.
1300 VOCATIONAL EDUCATION – Approved programs which provide organized learning experiences designed to develop skills, knowledge, attitudes, and work
habits in order to prepare individuals for entrance into and progress through various levels of employment in occupational fields.
1400 OTHER INSTRUCTIONAL PROGRAMS – Elementary/Secondary – Activities that provide grade K-12 students with learning experiences not included in the
function codes 1100, 1200, 1300, 1500 and 1600. LCCTC uses this function for Student Assistance Program activities.
1600 ADULT VOCATIONAL EDUCATION – Activities designed to meet immediate and long range educational objectives of adults and youth who have left or
completed high school in preparation for entrance into the labor market or who desire to acquire new or updated skills.
2000 SUPPORTING SERVICES – Those services which provide administrative, technical and logistical support to facilitate and enhance instruction.
2100 PUPIL PERSONNEL – Activities designed to assess and improve the well-being of students and to supplement the teaching process.
2200 SUPPORT SERVICES – INSTRUCTIONAL STAFF – Activities associated with assisting, supporting, advising and directing the instructional staff with or on the
content and process of providing learning experiences for students, including technology support services.
2300 ADMINISTRATION – Activities concerned with establishing and administering policy in connection with operating the system.
2400 PUPIL HEALTH – Activities that provide students with appropriate nurse services
2500 BUSINESS – Activities concerned with paying, transporting, exchanging, and maintaining goods and services for the system.
2600 OPERATING AND MAINTENANCE – Activities concerned with keeping the physical plant open, comfortable, and safe for use and keeping the grounds,
buildings and equipment in effective working condition and state of repair.
4
2700 STUDENT TRANSPORTATION – Activities concerned with the conveyance of students to and from school.
3000 OPERATING OF NON-INSTRUCTIONAL SERVICES – Extra-curricular. For LCCTC this is Skills USA, FFA, HOSA and National Technical Honor Society.
4000 FACILITIES ACQUISITION AND CONSTRUCTION SERVICES – Activities concerned with the remodeling of buildings, the construction of buildings, and
additions to buildings.
5000 OTHER EXPENDITURES – Debt Service, Fund Transfers and Budgetary Reserve funds are included within this function.
The following statements will serve as a brief summary of the object code (service or goods) to be obtained as a result of the budgeted expenditures within each
function.
100 Salaries – Gross salaries budgeted for employees of the system who are considered to be in positions of a permanent nature or hired temporarily, including
substitutes.
200 Employee Benefits – Amounts paid by the system on behalf of employees. Included are vision, retirement, FICA, group insurance, workers’ compensation,
tuition reimbursement and unemployment compensation.
300 Purchased Professional and Technical Services – Services, which by their nature, require persons or firms with specialized skills and knowledge. Included
are legal, auditing, and architectural services.
400 Purchased Property Services – Services purchased to operate, repair, and maintain property owned by the system. Included are disposal services, electricity
(other than heating), water/sewage, and construction services for renovating and remodeling paid to contractors (not employees of the system).
500 Other Purchased Services – Services rendered by organizations or personnel and not applicable to 300 or 400 services. Included are transportation, fire and
liability insurance, communications, advertising, and travel.
600 Supplies – Amounts paid for items of an expendable nature that are consumed, worn out, or deteriorated in use. Included are general supplies, electricity
and natural gas used for heating purposes, gasoline, books and periodicals.
700 Property – Expenditures for fixed assets including initial equipment, additional equipment, and replacement of equipment.
800 Other – Amounts paid for expenditures not otherwise classified in the 100 to 700 objects. Included are dues and fees.
900 Other Uses and Funds – Classifies transactions which are not properly recorded as expenditures but require budgetary and accounting control. Included are
fund transfers and debt service payment.
Budget/Explanation of Major Function and Object 2016-17
5
Lancaster County Career & Technology Center
Funding Formula - Estimate
2016/17
District
Cocalico
Columbia
CV
Donegal
Elanco
E-town
Ephrata
Hempfield
L-S
SD of Lanc
Man Cen
Man Twp
Penn Manor
Pequea Valley
Solanco
Warwick
2012/13
ADMs
Info. Only
2013/14
ADMs
Actual
62.424
24.911
75.990
40.842
93.855
81.441
63.728
73.377
42.655
55.229
43.662
44.731
111.765
47.088
82.864
73.275
1,017.837
63.207
29.045
82.373
38.465
71.656
72.003
83.291
63.856
48.709
55.619
57.909
35.629
125.890
43.336
96.107
66.591
1,033.686
2014/15
ADMs
Actual
64.097
25.273
97.240
36.961
79.420
63.884
61.343
71.568
24.398
55.198
52.363
31.526
118.586
46.068
82.871
69.360
980.156
2015/16
ADMs
Estimate *
133.630
51.565
184.521
128.934
178.391
180.913
103.500
156.260
62.000
132.739
139.000
70.000
261.456
79.782
186.717
136.173
2,185.581
%
6.256%
2.583%
8.778%
4.464%
7.732%
7.254%
6.351%
6.876%
3.346%
5.695%
5.768%
3.289%
12.080%
4.181%
8.765%
6.583%
100.000%
2015/16
Fund Form
%
6.265%
2.616%
8.333%
3.839%
8.088%
7.176%
6.880%
6.895%
3.823%
5.483%
5.083%
3.695%
11.763%
4.507%
8.646%
6.909%
100.000%
As Comp
or +/15.00%
+/15%
(1)
6.256%
2.583%
8.778%
4.415% +15%
7.732%
7.254%
6.351%
6.876%
3.346%
5.695%
5.768%
3.289%
12.080%
4.181%
8.765%
6.583%
99.951%
District
Share of
0.049%
0.003%
0.001%
0.005%
0.000%
0.004%
0.004%
0.003%
0.004%
0.002%
0.003%
0.003%
0.002%
0.006%
0.002%
0.005%
0.003%
0.049%
2016/17
Share
Estimate
6.259%
2.584%
8.782%
4.415%
7.736%
7.257%
6.354%
6.880%
3.348%
5.698%
5.771%
3.290%
12.086%
4.183%
8.770%
6.586%
100.000%
* - ADMs based on November 2015 data from ClassMate SIS, will be updated when actual ADMs are available
2015/16 ADM figures use PDE standards of full-day student = 2 and half-day student = 1
prior year ADM figures were based on full-day student = 1 and half-day student = 0.5
pro-rated share of ADMs is still used for each District's percentage
(1) Funding Formula change capped at +/- 15% for each district
Budget/Funding Formula 2016-17
12/16/15
6
District
Market
Value*
Capital
Expenses
348,500
Cocalico
Columbia
CV
Donegal
Elanco
E-Town
Ephrata
Hempfield
L-S
Lancaster
MC
MT
PM
PV
Solanco
Warwick
4.619%
1.007%
8.286%
3.694%
6.879%
4.916%
5.887%
11.442%
5.064%
8.672%
5.527%
9.777%
7.447%
4.172%
6.212%
6.399%
16,097.22
3,509.40
28,876.71
12,873.59
23,973.32
17,132.26
20,516.20
39,875.37
17,648.04
30,221.92
19,261.60
34,072.85
25,952.76
14,539.42
21,648.82
22,300.52
Total
100.00% 348,500.00
Lancaster County Career & Technology Center
Direct Payment Schedule - Estimate
2016/17
District Share
ADM
of Operating
Total
Less Voc.
% **
Expenses
Expenses
Ed. Subs.
(Est.)
14,272,534
14,621,034
(Est.)
6.259%
2.584%
8.782%
4.415%
7.736%
7.257%
6.354%
6.880%
3.348%
5.698%
5.771%
3.290%
12.086%
4.183%
8.770%
6.586%
893,360.72
368,773.73
1,253,413.94
630,143.79
1,104,166.05
1,035,814.88
906,848.27
981,921.79
477,801.62
813,263.26
823,667.94
469,623.46
1,725,009.86
597,020.10
1,251,658.41
940,046.18
100.000% 14,272,534.00
909,457.94
372,283.13
1,282,290.65
643,017.38
1,128,139.37
1,052,947.14
927,364.47
1,021,797.16
495,449.66
843,485.18
842,929.54
503,696.31
1,750,962.62
611,559.52
1,273,307.23
962,346.70
82,541.21
31,850.91
113,975.80
79,640.56
110,189.40
111,747.20
63,930.37
96,519.42
38,296.45
81,990.85
85,858.18
43,237.93
161,497.38
49,280.12
115,332.24
84,111.98
14,621,034.00 1,350,000.00
2016/17
Estimated
Payment
2015/16
Act. Share
(Info. Only)
826,916.73
340,432.22
1,168,314.85
563,376.82
1,017,949.97
941,199.94
863,434.10
925,277.74
457,153.21
761,494.33
757,071.36
460,458.38
1,589,465.24
562,279.40
1,157,974.99
878,234.72
802,297.73
333,832.70
1,058,620.31
497,714.93
1,043,320.46
930,368.22
895,910.20
903,557.84
516,788.11
719,339.47
656,599.70
505,828.58
1,504,516.56
580,168.43
1,114,103.78
891,009.98
13,271,034.00
12,953,977.00
+ 2.4%
* 2014 STEB Certification - will be updated with 2015 certification when available
** see reverse side
budget/direct payment 2016-17
11/17/15
7
Lancaster County Career & Technology Center
Bond Repayment - Estimate
2016/17
SCHOOL
MARKET VALUE (1)
Dollars
Share
AUGUST PAYMENT
Interest
Principal
Total
373,824.38
0.00 373,824.38
Cocalico
Columbia
CV
Donegal
Elanco
E-Town
Ephrata
Hempfield
L-S
Lancaster
MC
MT
PM
PV
Solanco
Warwick
1,631,114,948
355,730,524
2,926,156,117
1,304,363,514
2,429,442,518
1,736,045,036
2,078,977,466
4,040,845,123
1,788,175,634
3,062,533,609
1,951,914,792
3,452,684,572
2,630,022,541
1,473,310,659
2,193,913,648
2,259,770,394
4.619%
1.007%
8.286%
3.694%
6.879%
4.916%
5.887%
11.442%
5.064%
8.672%
5.527%
9.777%
7.447%
4.172%
6.212%
6.399%
17,266.95
3,764.41
30,975.09
13,809.07
25,715.38
18,377.21
22,007.04
42,772.99
18,930.47
32,418.05
20,661.27
36,548.81
27,838.70
15,595.95
23,221.97
23,921.02
Total
35,315,001,095 100.000%
373,824.38
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
17,266.95
3,764.41
30,975.09
13,809.07
25,715.38
18,377.21
22,007.04
42,772.99
18,930.47
32,418.05
20,661.27
36,548.81
27,838.70
15,595.95
23,221.97
23,921.02
0.00 373,824.38
FEBRUARY PAYMENT
Interest
Principal
Total
373,824.38 580,000.00
953,824.38
17,266.95
3,764.41
30,975.09
13,809.07
25,715.38
18,377.21
22,007.04
42,772.99
18,930.47
32,418.05
20,661.27
36,548.81
27,838.70
15,595.95
23,221.97
23,921.02
26,790.20
5,840.60
48,058.80
21,425.20
39,898.20
28,512.80
34,144.60
66,363.60
29,371.20
50,297.60
32,056.60
56,706.60
43,192.60
24,197.60
36,029.60
37,114.20
44,057.15
9,605.01
79,033.89
35,234.27
65,613.58
46,890.01
56,151.64
109,136.59
48,301.67
82,715.65
52,717.87
93,255.41
71,031.30
39,793.55
59,251.57
61,035.22
373,824.38 580,000.00
953,824.38
TOTAL FOR FISCAL YEAR
Interest
Principal
Total
747,648.76 580,000.00 1,327,648.76
34,533.90
7,528.82
61,950.18
27,618.14
51,430.76
36,754.42
44,014.08
85,545.98
37,860.94
64,836.10
41,322.54
73,097.62
55,677.40
31,191.90
46,443.94
47,842.04
26,790.20
5,840.60
48,058.80
21,425.20
39,898.20
28,512.80
34,144.60
66,363.60
29,371.20
50,297.60
32,056.60
56,706.60
43,192.60
24,197.60
36,029.60
37,114.20
61,324.10
13,369.42
110,008.98
49,043.34
91,328.96
65,267.22
78,158.68
151,909.58
67,232.14
115,133.70
73,379.14
129,804.22
98,870.00
55,389.50
82,473.54
84,956.24
747,648.76 580,000.00 1,327,648.76
(1) - 2014 STEB Certification - will be updated once 2015 figures are available
Budget/Bond Payment 2016-17
11/24/15
8
REVENUE AND OTHER FINANCING SOURCES
CODE CATEGORY
6000 REVENUE FROM LOCAL SOURCES
2015/2016 BUDGET
2015/2016 ESTIMATED
2016/2017 PROPOSED
6500 Earnings on Investments
10,000
10,000
10,000
6800 Revenue from Intermediate Sources (Indirect Costs)
10,000
10,000
10,000
60,000
60,000
60,000
-
-
-
6900 Other Revenue From Local Sources
6910 Rentals
6920 Contributions & Donations from Private Sources
6940 Tuition from Patrons
6980 Revenue from Community Services Activities
6990 Miscellaneous Revenue
TOTAL REVENUE FROM LOCAL SOURCES
275,000
275,000
275,000
-
-
-
10,000
10,000
10,000
365,000
365,000
365,000
9
CODE CATEGORY
7000 REVENUE FROM STATE SOURCES
2015/2016 BUDGET
2015/2016 ESTIMATED
2016/2017 PROPOSED
175,000
1,300,000
175,000
1,350,000
175,000
1,350,000
7810 Revenue for FICA Payment
271,689
261,164
269,544
7820 Revenue for Retirement Payment
917,703
882,153
1,046,110
2,664,392
2,668,317
2,840,654
7200 Subsidies for Specific Educational Programs
7210 Homebound Instruction
7220 Vocational Educational (Adult)
7220 Vocational Educational (Secondary)
7230 Vocational Education-Capital Outlay
7240 Driver Education-Student
7250 Migratory Children
7270 Special Ed of Exceptional Pupils
7290 Other
7300 Subsidies for Non-Educational Programs
7310 Transportation (Regular & Additional)
7320 Rental Sinking Fund Payments
7350 Sewage Treatment Operation
7400 Vocational Training of the Unemployed
7500 Extra Grants
7700 Revenue for Nonpublic Program Subsidies
REVENUE FROM STATE SOURCES
10
CODE CATEGORY
8000 REVENUE FROM FEDERAL SOURCES
8300 Restricted Grants-In-Aid from Federal Gov't
2015/2016 BUDGET
2015/2016 ESTIMATED
2016/2017 PROPOSED
1,045,735
1,045,735
1,045,735
1,045,735
8310 Payments for Federally Impacted Areas-P.L.
8320 Energy Conservation Grants (Ta) ECM
8390 Other Federal Programs & Grants
8500 Restricted Grants-In-Aid from the Fed Gov't through the Commonwealth
8310 Elementary & Secondary (ESA)
8511 ESEA Title IV
8512 Education of Handicapped Children
8513 Education of Disadvantaged Children
8520 Vocational Education
1,054,462
8521 Vocational Ed Operating Expenditures
8522 Vocational Education-Capital Outlay
8540 Nutrition Education & Training
8560 Federal Block Grants
8600 Other Restricted Grants-In-Aid from the Fed Gov't through the Commonwealth
8610 Driver Education for Students
8640 Economic Opportunity Act (Headstart)
8650 Energy Conservation Grants (TA) ECM
8690 Other Federal Grants
TOTAL REVENUE FROM FEDERAL SOURCES
1,054,462
11
CODE CATEGORY
9000 OTHER FINANCING SOURCES
2015/2016 BUDGET
2015/2016 ESTIMATED
2016/2017 PROPOSED
2,000
2,000
2,000
1,328,836
12,953,977
1,328,836
12,568,580
1,327,649
13,271,034
9100 OTHER FINANCING SOURCES
9200 PROCEEDS FROM EXTENDED TERM FINANCING
9300 INTERFUND TRANSFER
9310 Special Revenue Fund Transfers
9320 Capital Reserve Fund Transfers
9330 Capital Projects Fund Transfers
9340 Debt Services Fund Transfers
9360 Internal Service Fund Transfers
9370 Trust and Agency Fund Transfers
9400 Sale of or Compensation for Loss of Fixed Assets
9500 Refunds of Prior Years' Expenditures
6900 Other Revenue from Local Sources
6944 Receipts from other PA LEA's
6944.1 Math Tutor Revenue
6945 Receipts from Out-of-State LEA's
6946 District Revenue - Bond Payment
6946 Recpt-Member Dists-AVTS/Spec Jointure-Operations
-
6946 Recpt-Member Dists-AVTS/Spec Jointure-Capital Reserve
Total Other Sources
14,284,813
13,899,416
TOTAL EST. REVENUE & OTHER FINANCING SOURCES
18,368,667
17,978,468
14,600,683
18,852,072
Budget/Revenue Outlay 2016-17
12
EXPENDITURES AND OTHER OUTLAYS - DETAILED
Description
Object
2015/16
Budget
2015/16
Estimate
2016/17
Proposed
Vocational Ed
100 Salaries
200 Employee Benefits
300 Purchased Professional Services
400 Purchases Property Services
500 Other Purchased Services
600 Supplies
700 Equipment
800 Other
7,717,706
4,182,983
2,682,223
134,000
100,000
114,000
354,500
145,000
5,000
7,509,339
4,030,078
2,652,261
130,000
90,000
114,000
338,000
145,000
10,000
8,042,490
4,176,279
3,024,211
132,500
101,500
114,000
344,000
145,000
5,000
1400 Student Assistance Program
100 Salaries
200 Employee Benefits
300 Purchased Professional Services
400 Purchases Property Services
500 Other Purchased Services
600 Supplies
700 Equipment
800 Other
6,100
0
0
6,000
0
0
100
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1600 Adult Ed
100 Salaries
200 Employee Benefits
300 Purchased Professional Services
400 Purchases Property Services
500 Other Purchased Services
600 Supplies
700 Equipment
800 Other
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
2100 Guidance Services
100 Salaries
200 Employee Benefits
300 Purchased Professional Services
400 Purchases Property Services
500 Other Purchased Services
600 Supplies
700 Equipment
800 Other
758,366
442,668
291,398
2,500
2,000
14,000
4,000
1,500
300
808,598
452,902
325,296
2,500
2,000
8,500
16,000
1,000
400
794,121
432,378
337,443
2,500
2,000
14,000
4,000
1,500
300
Function
11/1300
13
Function
Description
Object
2015/16
Budget
2015/16
Estimate
2016/17
Proposed
2200 Curriculum and Technology
100 Salaries
200 Employee Benefits
300 Purchased Professional Services
400 Purchases Property Services
500 Other Purchased Services
600 Supplies
700 Equipment
800 Other
863,461
350,765
237,346
24,700
31,250
20,700
46,500
151,000
1,200
792,904
303,272
217,182
24,500
31,250
14,000
41,500
156,000
5,200
819,520
309,655
239,515
24,700
31,250
15,700
41,500
156,000
1,200
2300 Administration
100 Salaries
200 Employee Benefits
300 Purchased Professional Services
400 Purchases Property Services
500 Other Purchased Services
600 Supplies
700 Equipment
800 Other
2,242,975
1,132,107
701,674
202,394
23,100
88,700
78,500
6,500
10,000
2,268,406
1,145,875
722,020
204,811
22,450
61,950
80,400
6,200
24,700
2,431,812
1,207,844
813,257
202,811
23,350
88,450
80,400
4,500
11,200
2400 Pupil Health
100 Salaries
200 Employee Benefits
300 Purchased Professional Services
400 Purchases Property Services
500 Other Purchased Services
600 Supplies
700 Equipment
800 Other
103,523
66,809
23,314
6,000
500
1,400
4,500
500
500
98,832
65,049
22,533
7,000
0
750
3,000
500
0
104,900
66,877
25,773
7,000
500
750
3,000
500
500
2500 Business Affairs
100 Salaries
200 Employee Benefits
300 Purchased Professional Services
400 Purchases Property Services
500 Other Purchased Services
600 Supplies
700 Equipment
800 Other
581,966
312,287
195,179
0
6,500
31,000
25,000
1,000
11,000
580,083
298,977
203,706
5,700
5,700
26,500
23,000
3,000
13,500
585,142
291,178
216,014
6,250
5,700
26,500
25,000
1,000
13,500
2,452,842
2,343,606
2,400,256
2600 Operations/Maintenance
14
Description
Object
100 Salaries
200 Employee Benefits
300 Purchased Professional Services
400 Purchases Property Services
500 Other Purchased Services
600 Supplies
700 Equipment
800 Other
2015/16
Budget
600,444
437,398
25,500
732,500
145,000
468,000
40,000
4,000
2015/16
Estimate
516,753
417,353
27,500
696,500
133,000
483,000
65,000
4,500
2016/17
Proposed
547,775
468,481
28,000
699,000
135,000
478,000
40,000
4,000
2700 Transportation
100 Salaries
200 Employee Benefits
300 Purchased Professional Services
400 Purchases Property Services
500 Other Purchased Services
600 Supplies
700 Equipment
800 Other
1,144,330
0
0
0
0
1,144,330
0
0
0
1,154,067
0
0
0
0
1,154,067
0
0
0
1,185,804
0
0
0
0
1,185,804
0
0
0
3200 Student Activities
100 Salaries
200 Employee Benefits
300 Purchased Professional Services
400 Purchases Property Services
500 Other Purchased Services
600 Supplies
700 Equipment
800 Other
39,100
14,900
5,200
1,000
0
18,000
0
0
0
48,062
14,900
5,162
3,000
0
25,000
0
0
0
39,643
14,900
5,743
1,000
0
18,000
0
0
0
1,328,836
758,836
570,000
1,328,836
758,836
570,000
1,327,649
747,649
580,000
75,000
75,000
0
0
75,000
75,000
1,054,462
18,368,667
1,045,735
17,978,468
1,045,735
18,852,072
Function
5100 Bond Payments
800 Interest
900 Principal
5900 Budgetary Reserve
800 Other
Secondary/Post Sec Perkins
Grand Total
15