Adopted Budget for 2015-16 - Hood River County …...Hood River County School District 2015-16...

Adopted Budget for 2015-16

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Oregon Budget Committee Requirements

The Budget Committee consists of the members of the Board of Directors and an equal number of citizen members. Officers, agents, or employees of the Hood River County School District are ineligible to serve on its Budget Committee. Committee members serve terms of three years that are staggered so that about one-third of the appointed terms end each year. The Board fills any unexpired terms through the appointment process. At its first meeting, the Budget Committee elects a Chair and Vice-Chair. Local Budget Law says that budget committees must hold one or more meetings for the purpose of (1) receiving the budget message and the budget document and (2) providing members of the public with an opportunity to ask questions and comment on the budget document. All Budget Committee meetings are open to the public. The Budget Committee may request any information during consideration of the proposed budget. The Committee may also request staff members to attend Budget Committee meetings. When the Budget Committee is satisfied with the proposed budget, it approved the budget in total and approves the ad valorem tax rates and amounts to certify to the county assessor. Committee work must be completed in time to allow required publication of budget information prior to the Board public budget hearing in June. The Board considers the approved budget and public comment and adopts the budget and tax levies no later than June 30th each year.

BUDGET COMMITTEE MEMBERS & ADMINISTRATION

BUDGET COMMITTEE The Budget Committee consists of the members of the Board and an equal number of appointed community members who are electors and residents of the district.

Position Board Member Term expires

Position 1 Liz Whitmore, Hood River June 2015

Position 2 David Russo, Hood River June 2017

Position 3 Kateri Osborne Lohr, Hood River June 2015

Position 4 Julia Garcia-Ramirez, Hood River June 2017

Position 5 Bob Danko, Parkdale June 2015

Position 6 Mark Johnson, Hood River June 2017

Position 7 Member at Large Jan Veldhuisen Virk, Hood River June 2017

Ex-Officio Member Rob Brostoff, Cascade Locks June 2015

Position Appointed Community Members Term expires

Position 1 Rich Truax, Hood River June 2016

Position 2 Craig Bowder, Hood River June 2017

Position 3 Tim Counihan, Hood River June 2017

Position 4 Vacant June 2014

Position 5 Tom Scully, Parkdale June 2016

Position 6 John Stehlik, Hood River June 2015

Position 7 Member at Large Heather Staten, Hood River June 2015

Ex-Officio Member Sheri Holloway, OSEA representative June 2015

Ex-Officio Member Mikka Irusta, HREA representative June 2015

ADMINISTRATION Dan Goldman, Superintendent Saundra Buchanan, Chief Financial Officer Kevin Noreen, Director of Human Resources Neely Kirwan, Director of Curriculum and Instruction Anne Carloss, Director of Special Education Kim Vogel, Principal, Cascade Locks School Kelly Beard, Principal, May Street Elementary School Dennis McCauley, Principal, Mid Valley Elementary School (14-15) Kim Yasui, Principal, Mid Valley Elementary School (15-16) Gus Hedberg, Principal, Parkdale Elementary School Bill Newton, Principal, Westside Elementary School Brent Emmons, Principal, Hood River Middle School Ocean Kuykendall, Vice Principal, Hood River Middle School Catherine Dalbey, Principal, Wy’East Middle School Patricia Cooper, Vice Principal, Wy’East Middle School Rich Polkinghorn, Principal, Hood River Valley High School Nate Parson, Vice Principal, Hood River Valley High School Kyle Rosselle, Vice Principal, Hood River Valley High School Danny Garcia, Facilities Director Christi Hogan, Food Service Director Tod Hilstad, Technology Director Don Benefield, Transportation Supervisor John Rust, Community Education Director

Hood River County School District 2015-16 Adopted Budget

Table of Contents Budget Message Budget Message A-1

Financial Information Schedule of Requirements by Fund B-1

Budget Assumptions B-2

State School Fund Formula Summary B-5

General Fund Resources and Requirements Summary of Resources and Requirements C-1

Summary of Resources and Requirements by Major Function and Major Object C-3

Resources – State Required Format General C-5

Summary of Requirements by Function C-7

Summary by Object C-10

Requirements by Function and Object C-12

Other Funds 200 – Food Service Fund C-50

204 – Student Body Funds C-51

205 – Community Education C-52

207 – Biennial Reserve C-53

210 – Unemployment Reserve C-54

212 – Bus Replacement Fund C-55

2XX – Grant Funds C-56

300 – Debt Service Fund C-58

4XX – Capital Construction and Improvements Fund Summary C-60

Summary of Interfund Transfers C-65

Supplemental Information Summary of Local Option Levy Votes D-1

Vision 20/20 Brochure D-2

Hood River County School District 13-14 Report Card D-7

Classified Salary Schedule D-13

Confidential Salary Schedule D-14

Licensed Salary Schedule D-15

Administrator Salary Schedule D-16

Glossary D-17

Schedule of PERS Pension Bond Requirements D-21

Schedule of Qualified School Construction Bond Requirements D-22

Enrollment History by Month D-23

Legal Notices and Documents

Budget Committee Motion E-1

Resolutions Adopting the Fiscal Year 2015-16 Budget, Making Appropriations, Levying Taxes, and Categorizing the Taxes E-2

Notice of Property Tax and Certification of Intent to Impose a Tax on Property for Education Districts E-5

Notice of Budget Committee Meetings and Affidavit of Publication E-7

Notice of Budget Hearing & Financial Summary and Affidavit of Publication E-9

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2015‐16 Budget Message To the Budget Committee and Community Members of Hood River County School District, Oregon K‐12 Education continues to face severe financial troubles. Because of statewide constitutional changes in the early 1990’s establishing limits on Oregon's property taxes on real estate, along with having no statewide sales tax (as well as “the kicker” rebate), Oregon relies on income taxes as a primary source of revenue. Consequently, the state budget is highly sensitive to the ups and downs of the regional, national and even global economy. These effects trickle down to the Hood River County School District, where revenues from the State School Fund (SSF) make up approximately 90% of our General Fund resources. An historical view over the past two decades paints a picture of rapid decline in state level per‐pupil resources in Oregon compared to other states. Over the last 20 years, Oregon has fallen from the top 10 in per‐pupil resources in 1991 to the bottom 15 in 2011 (U.S. Census Bureau, Public Elementary–Secondary Education Finance Data, 2013). While the state‐adopted 2015‐17 biennial budget brings an increase of raw dollars to public schools in Oregon, the SSF does not keep pace with the typical increases in operating costs for Oregon public schools, including the Hood River County School District. The adopted Oregon State School Fund of $7.255 billion for the 2015‐17 biennium takes a step backwards in regards to the prioritization of resources in Oregon for K‐12 Education. Unmistakably, Oregon public education has realized a smaller share of the state budget since 2003, when K‐12 Education received almost 45% of the state budget. In the 2015‐17 biennium, Oregon K‐12 Education will constitute 39% of the state budget as adopted SSF in HB 5017 ‐ a 6% decrease in the percentage of the Oregon general and lottery fund budget since 2003. Over this period of time, a significantly larger number of dollars have been prioritized toward other state programs such as Public Safety (+5%) and Human Services (+5%).

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In terms of real dollars, during this period of disinvestment in Oregon schooling, there has been a 52.7% increase in government spending; however, K‐12 has received a much lower percentage increase than any other government program area at 35.3%. Conversely, Human Services and Public Safety have received 84.4% and 68.8% increases, respectively. Even smaller areas of the overall state budget, such as Natural Resources, have received a 70.6% increase in funding over this timeframe. Clearly, the priorities of state lawmakers, and the Oregon public through the Oregon Initiative and Referendum System, has concentrated additional resources, however scarce, into programs other than Oregon K‐12 Education.

Over this time period, school districts across Oregon have decimated programs, lost an enormous number of instructional days, and cut large portions of their workforce. After years of disinvestment, the state of Oregon’s K‐12 system is now defined by the following facts:

Oregon students go to school the equivalent of one year less than the national average during the 1st through 12th grades;

Oregon ranks 49th in student to teacher ratio (class size); Oregon is 46th in state expenditures for education as a percent of taxable resources; Oregon’s 4‐year Graduation Rate places us in the bottom five states in the nation.

Effect on the Hood River County School District This year will be the 10th in a row that Hood River County School District will be forced into some level of budget cuts. At the time of writing this budget message, the necessary reductions for our school district for 2015‐16 will equate to $321,405. The impact to specific programs will be discussed below. In reviewing prior years’ budget messages and related budget documents, one gets a sense of the magnitude of program reductions for our students. From 2008‐09 to 2013‐14, the Hood River County School District reduced 15% of its certified workforce resulting in visible and painful program reductions and increases in class sizes at all levels of the school system. For 2014‐15, the school district was forced to further reduce $1.02 million with cuts to teachers, specialists, classified staff, and administrative FTE in addition to reductions in discretionary items at all levels of the organization (i.e., textbooks, workbooks, technology, field trips, etc.).

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On the positive side, because of our community‐supported local option levy and capital bond, reductions have been mitigated compared to many other Oregon school districts. Neighboring school districts that do not have the additional fiscal support of their local communities have class sizes in the mid‐thirties (elementary) to mid‐forties (secondary), have lost all “specials” at the elementary level, and many elective offerings ‐ such as Career Technical Ed. and the arts ‐ were cut at the secondary levels. When asked by community members, “Are our student outcomes significantly different than other districts because of the extra funding the community provides in the local option and capital bond?” the response is an emphatic, “yes!” These achievements are evident to anyone who looks at our increases in student achievement outcomes and comparatively high graduation & completion rates ‐ even with higher percentages of students with significant barriers to learning such as living in poverty and learning English.

Economically Disadvantaged

HRCSD Performance

Oregon Performance Difference

Graduation 77.0% 60.4% 16.6%Completion 87.1% 77.3% 9.8%Drop Out 3.4% 3.8% ‐0.4%

White

HRCSD Performance



Hispanic

HRCSD Performance



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The State of Oregon continues its slow climb from the depths of the “Great Recession.” In Oregon, the economy has experienced accelerated job growth with low levels of unemployment. Despite the relative good news across the state in regards to a gradual, yet unmistakable economic recovery, a number of factors felt across the state will require another year of program reductions for our students and staff unless the legislature appropriates more than $7.255 billion to the SSF by the end of the legislative session. Major contributing factors to our school district’s shortfall for 2015‐16 include: Factor 1: Inadequate State School Fund (SSF) In the 2014‐15 Budget Message, I wrote, “Importantly, even after implementing this budget plan for 2014‐15, if the State of Oregon does not substantially increase revenues for schools in the 2015‐2017 biennium, budget reductions will undoubtedly continue in future years.” In the last year of this biennium (2014‐15), the SSF was $3.44 billion. Using the 50%‐50% split passed in HB 5017 (see Factor 2 below), the SSF will be $3.627 billion for 2015‐16, a year‐over‐year increase of 5%. This sounds reasonable, but Oregon State law now mandates Full Day Kindergarten programs be funded throughout the state. Originally, The Oregon Department of Education (ODE) estimated an additional 18,000 student weights (or ADM) would enter into the state system. The legislature, in passing HB 5017, stated that $220 million had been appropriated to K‐12 to cover the new ADM for Full Day Kindergarten. However, ODE revised this estimate from 18,000 new ADM to between 25,000 and 27,000 new ADM, but the legislature did not increase the SSF commensurately. Consequently, the $220 million for Full Day Kindergarten now equates to $3,993 per ADM. To get a sense of how insufficient this level of funding is, the 2014‐15 SSF amount per ADM was $6,958. Thus, the addition of Full Day Kindergarten in every Oregon school district ‐ while likely the right thing to do ‐ is being funded at less than 60%. By adding approximately 27,000 new student weights to the SSF and not fully funding it, the per pupil increase (again using the 50‐50 split) from 2014‐15 to 2015‐16 equals .9%, not the 5% increase we see in the general numbers. Factor 2: The “50‐50 Split” Oregon K‐12 has traditionally been funded for the biennium using the “49‐51 split;” or 49% of the biennial SSF amount in Year 1, and 51% in Year 2. This accounts for basic year‐over‐year cost escalations that any business encounters such as increases in utilities, insurances, employee costs, etc. Distributing funds at 49%‐51% for the two years in the biennium equates to a planned 3.92% increase in maintaining current levels of service. However, for the 2015‐17 biennium, the Oregon legislature decided to allocate the funds to schools in equal distributions of 50% of the total budget in year 1 and 50% in year 2. This poses a number of serious problems for this biennium and for the future of Oregon K‐12 Education SSF funding as well. In April 2015, I testified before the Oregon Legislature’s Joint Ways and Means Committee. In that testimony I outlined the following reasons to be concerned about changing the distribution formula to the 50‐50 split by stating the following: 1. The 50‐50 split inflates the percentage increase in Year 1 of the biennium. This has the effect of

creating headlines for the Oregonian about K‐12’s “huge” budget increases ‐ but this is false and lacks transparency. If a district spends its entire allocation for 2015‐16, and they get the same amount in 2016‐17, they will face even more severe budget cuts in Year 2 of the biennium due to regular and predictable cost increases. Any business owner knows that you must account for regular and predictable cost increases every year ‐ or your business fails.

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2. It understates the level of funding required in Year 2 of the biennium, setting the floor lower for sufficient funding for the next biennium. Instead of using 51% of the SSF as the base for future increases for Oregon’s children, we’ll now use 50% of the distribution. This is bad for news for kids now and in the future.

3. It opens the door for statistical shenanigans in the future. Why not allocate the next biennium’s State School Fund at a 52‐48 split (or whatever)? The headlines would read (as they do now), “Schools Receive Billions,” though locally elected school boards will have to hold back funds in the first year to cover costs in the second year. The headlines will read “increase,” but locally elected school boards, teachers, parents and kids will get caught in the cross hairs.

As shown in the graphs below, in using the 50‐50 Split, the per pupil funding in the SSF appears to increase by just less than 1% (.9%) ‐ from $6,958 to $7,023. However, using the traditional (and more realistic) 49‐51 Split confirms a decline in per pupil funding of $75 per student, or ‐1%.

Regardless of the SSF distribution from the State, the administration cannot recommend spending 50% of the biennial SSF amount in 2015‐16, only to create a funding cliff for 2016‐17. Hence, this proposed

$5,749 $5,938

$6,125

$6,699

$6,958 $7,023

$4,000

$4,500

$5,000

$5,500

$6,000

$6,500

$7,000

$7,500

$8,000

$8,500

2010‐11 2011‐12 2012‐13 2013‐14 2014‐15 est 2015‐16 est*

Oregon State School Fund Per Pupil Funding: 50‐50 Split

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budget for 2015‐16 was created by applying the “49‐51 Split” methodology. In order to create a sustainable budget for the biennium, the administration has proposed a “Biennial Reserve Fund” in the budget. The Biennial Reserve Fund will be used to reserve the portion of the SSF distribution in 2015‐16 for 2016‐17. The new Biennial Reserve Fund is necessary to create a transparent and comprehensible fund that is separate from the general fund Ending Fund Balance and Contingency line items that are typically used for unexpected emergencies and significant enrollment changes. The resources in the new Biennial Reserve Fund will serve neither of these purposes; rather, the resources reserved in the Biennial Reserve Fund are for expected cost increases that are no longer accounted for at the state level, and are now the sole responsibility of local school boards. Factor 3: Increased Costs Increased operational costs are expected such as salary and associated payroll costs, utilities, insurance and other costs. Negotiations are in process with our licensed personnel, which will determine licensed salary and associated payroll costs. Every year, the cost for utilities increases. For example, on page C‐42 in the proposed budget, you will see we project an increase of 2.6% for object code 326 fuel for heating from $316,449 to $324,659, an increase of 10.2% for object code 327 for water and sewer from $241,548 to $266,210, and an increase of 14.7% for object code 328 garbage from $61,757 to $70,823, based on information from our service providers and an analysis of prior and current year usage. Insurance costs also regularly increase. On page C‐10 in the proposed budget, embedded in the workers compensation rates is an increase of 11.4% to our District’s modification rate from 1.14 to 1.27 due to some large claims in prior years that affect current years’ premium rates. This spring, the School Board is in negotiations and contract talks with every employee group in the district. As a result, employee costs are likely to increase. Positively, PERS rates have declined for the 2015‐17 biennium due to the legislative reforms to PERS, however, the Oregon Supreme Court overturned a key piece of the PERS reforms that will eliminate a portion of the contribution savings that were anticipated. The PERS rates for 2015‐17 have already been set by the PERS Board so it is not expected to impact this biennium. The PERS contribution rates for Tier 1 & 2 decreased from 13.79% in 2013‐15 to 11.26% in 2015‐17. The PERS contribution rates for OPSRP decreased from 11.79% in 2013‐15 to 6.57% in 2015‐17. We will be analyzing the impacts of estimates of future PERS rate changes as soon as they become available. Factor 4: Efficiencies and Mitigating Factors The Oregon Department of Education (ODE) is close to “closing the books” on 2013‐14. Estimates received throughout this school year had indicated local revenues were expected to be less than originally budgeted for throughout the state. The shortfall for 2013‐14 was estimated at $276,000 for our school district. On Friday April 17, 2015 at 10:55pm we received notice that local revenues are now estimated to exceed the initial projections, resulting in a positive variance for the school district of $354,000. All of these funds will be budgeted to mitigate the impact of the 2015‐17 SSF shortfall. The adopted HRCSD 2014‐15 budget projected a 3.1% Ending Fund Balance (Operating Revenues and Contingency, or “reserves”). The Board had set a goal of 5%, which was not achievable at that time. In the 2014‐15 school year, the school district has employed a set of financial controls that, along with

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excellent work of all HRCSD administrators and staff, have resulted in a better‐than‐expected ending fund balance of 5.8%. New controls include: 1) implementing new electronic financial system software for budget planning, reporting and monitoring year‐to‐date expenditures; 2) establishing a more sensitive and accurate chart of accounts for organizing and monitoring budget activity; 3) continuation of the relatively new Financial Advisory Committee (members include community members, board members, administrators, teachers, and classified staff) to monitor financial activity; 4) utilizing funds recovered from efficiencies won with the Columbia Gorge Educational Services District to hire a Financial Analyst in the business department whose role is develop financial controls; and 5) training for administrators, managers and front office staff at every facility on the new software and monitoring expectations. The recommended 2015‐16 budget uses the .8% estimated Ending Fund Balance above the board goal to mitigate the impact of the 2015‐17 SSF shortfall. The district has been more aggressive in accepting applications for out of district students to attend our schools by paying tuition. Tuition rates for 2015‐16 have been set at $9,300 per student. This rate takes into account the SSF allocation plus the taxes paid by local residents in support of our local option levy and capital bond. To date, five tuition payers have been accepted. The $46,500 in tuition received will be used to prevent a .5 Teacher FTE reduction at Hood River Middle School, where the majority of tuition paying students will attend school. Like many school districts across the state, the Hood River County School District has spent reserves throughout most of the Great Recession to preserve programs and staff members. In nine of the past eleven years, Hood River County School District has spent more in General Fund operations than it has received in operating revenues. This difference was covered by spending down the beginning fund balance, transfers in from other funds, and PERS bond proceeds ‐ all one‐time funding sources. In 2012‐13, the Operational Reserve Fund was completely spent down. The Government Finance Officers Association recommends a fund balance of no less than two months (16.67%) of regular general fund operating revenues or general fund operating expenditures. The District General Fund balance went from a high of 10% in 2005‐06 to a low of 2% in 2011‐12. The 2014‐15 budget proposed a General Fund ending fund balance and contingency of approximately 3%. This 2015‐16 budget achieves an Operating Reserve of 5% ‐ sustainable through the biennium ‐ which will 1) serve as a buffer for the school district in case of emergencies, 2) protect the school district in case of unexpected changes to the SSF, and 3) maintain or increase our credit rating to improve our bond sale capacity ‐ maximizing any future investment from our community in our school district facilities and infrastructure. Prioritizing the Budget Throughout 2013, the administration embarked on a process to collect feedback from the community, our staff, students, and other stakeholders across our county to inform a new strategic plan, or “20/20 Vision.” After interviewing over 350 individuals, holding five community‐wide listening sessions, convening staff feedback meetings at every school in the district, and receiving hundreds of responses via electronic survey, the school board adopted the 20/20 Vision in May 2014. The 20/20 Vision established a new district mission (“Excellence, Every Student, Every Day”) a clear overarching district goal (“Every student graduates with the knowledge and courage to learn, serve, and pursue their dreams”), and a number of “Collective Commitments” that our organization is focused on

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to ensure all students, regardless of their backgrounds, will achieve at the highest levels. Specifically, our theory of improvement is as follows: Every Hood River County School District student will demonstrate positive academic and social growth when all staff members work collaboratively to:

ensure all students are safe, known and accepted; establish high expectations for achievement and personal growth for each student; identify, teach and assess student learning targets aligned to the Common Core State Standards;

utilize research‐based best practices for designing and delivering instruction; identify, intervene, and monitor the progress of struggling students early, with great intensity, and for as long as it takes;

engage our diverse and committed community as partners in student learning and growth; and, explicitly target human and fiscal resources toward achieving these commitments.

Each of these commitments is accompanied by specific strategies that served as the basis for our budgeting decisions and will function as our roadmap for the future. It is printed in the supplementary section of this budget. In 2013‐14, the Hood River County School District had been very aggressive and competitive in seeking additional funds to support these collective commitments. The successful acquisition of over $3 million in grant funds (some grants spread over the course of the next few years) through the Oregon Department of Education (ODE), Oregon Children’s Fund (OCF), and other sources enabled the school district to innovate in 2014‐15 in ways that would otherwise be impossible with the current state of general education funding. While these grants do not directly impact our class sizes, or our ability to provide full time music, PE or counseling in elementary schools, or increased AP offerings at the high school, etc., they do provide resources to support our staff with professional development funds and new program development (such as the new AVID college readiness programs at HRVHS, HRMS, and Wy’east, the dual language program at Mid Valley, an infusion of funds to revitalize our career‐technical programs at HRV, music equipment at both middle schools, and others). The administration intends to continue our successes in obtaining grant funding in the next biennium. While all the legislature has not yet adopted the total 2015‐17 state budget, it appears there will be innovative, competitive funding for Pre‐k through 3rd grade literacy, increased STEM and CTE programming, and initiatives focused on improving early learning (pre‐k) outcomes. With more state and federal funding tied to these “strategic initiatives,” the district must continue to join with other community partners for continued grant‐writing activities into the future. Impact of State Funding Shortfall on 2015‐16 Program The recommended budget for the 2015‐16 school year includes a reduction in our general program. Because of the elements discussed in “Factor 4: Efficiencies and Mitigating Factors” section of this budget message, what had recently been calculated as an $827,000 shortfall, has been minimized to a necessary reduction of $321,405. Significant effort has been made to keep reductions away from the classroom, yet after so many years of painful cuts it is impossible to keep reductions completely away from teaching staff. Program reductions for 2015‐16 include the following:

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1. Elementary: $5,700 “Discretionary” Funding (e.g., school supplies, technology purchases, field trips,

professional development, etc.)

2. Middle: 1.0 Teacher FTE: Due to significant enrollment drop at Wy’east Middle School. Achieved

through attrition.

3. High: 1.0 Teacher FTE: Achieved through attrition.

4. District‐wide:

$2,505 ‐ Technology Dept. Discretionary $1,000 ‐ Business Dept. Discretionary $160,000 ‐ K‐12 Curriculum Materials $8,200 ‐ Administrator Life & Disability Insurance Benefits

A number of enhancements were also achieved in the budget for next year by shifting existing resources to address strategies in our strategic plan. Specifically: Maintaining 3.0 Elementary Teacher FTE increase from this fall (from Contingency) to maintain

current class size levels Maintaining .5 Teacher FTE at Hood River Middle School that would have been reduced through

increases in the number of tuition payers An off‐site high school alternative program is being planned for 2015‐16 with existing staff from

Hood River Valley High School Maintaining AVID programming at all three secondary schools Shifting existing special education resources to fund .5 FTE Positive Behavior Support (PBIS) Coach

Continued Advocacy The fight for adequate state school funding is not over. The administration has worked hard to advocate for increased funds through multiple testimonies at Ways and Means and successful attempts to rally our caring Hood River County community. The administration will work through the legislative session to bring more resources to bear for our community’s children. If the legislature allocates additional funds after the adoption of our school district budget, the administration will prioritize the following strategies in the Board’s Strategic Plan: 1. Planning effectively for PERS liability increases for 2017‐19 2. Increase FTE at the elementary school level to provide reading interventions 3. Increase FTE across K‐12 to support PBIS Programming 4. Increase FTE in Maintenance 5. Increase FTE for

• Elementary in PE, Music, Counseling • Secondary in world languages, arts, AVID and special education programming • Mid Valley specifically to support Dual Language program

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Organization of Budget This proposed budget serves as the Hood River County School District’s financial operating plan for the 2015‐16 year. The proposed budget is organized by funds: General Fund, Food Service Fund, Student Body Funds, Community Education Fund, Biennial Reserve Fund, Unemployment Reserve Fund, Bus Replacement Fund, Grant Fund, Debt Service Fund and Capital Construction Fund. Appropriations for each fund are summarized at the major function levels of instruction, supporting services, enterprise and community services, facilities acquisition and construction, debt service, inter‐fund transfers, and contingency. The basic fund structure remains unchanged from the previous year. General Fund Resources The proposed General Fund budget includes resources totaling $44,115,391 comprised of revenues of $41,382,435 and an estimated beginning fund balance of $2,732,956. Following is an explanation of the three most significant revenue sources: state school fund formula revenues, local option levy revenue, and Columbia Gorge Education Service District revenue. State School Fund Formula Revenues The proposed budget is based on a state‐wide K‐12 funding level of $7.255 billion legislatively approved budget with a 50/50 percent split per the 2015‐16 state school fund estimate released April 24, 2015. The State’s estimates of local revenues include the Legislative Revenue Office’s local revenue forecast of increasing local property taxes due to an improving economy and individual estimates from local school districts. Along with the legislative appropriation, the state school fund formula revenues includes local revenues such as property taxes, payments in lieu of property taxes, county school funds, common school fund, and federal forest fees. Any increases in these local revenues will be offset by the amount received from the state. Weighted student enrollment (ADMw) drives funding from the state. Additional student weight factors are provided for students in ESL programs (.50), students in pregnant and parenting programs (1.0), special education students (1.0 limited to 11% of District ADMr plus a separate factor of 1.0 for limited enrollment for those above 11%), students in poverty (0.25), students in foster care and neglected or delinquent (0.25), and remote elementary school correction (1.0). The following table shows the current estimate of 2014‐15 student enrollment, projections for 2015‐16 enrollment and near final enrollment for 2013‐14. While actual student enrollment (ADMr) in the District has been relatively stable and is projected to increase based on the current year’s trend of increased enrollment, the District’s weighted enrollment (ADMw) varies due to a number of specific factors. Specifically, a change in the poverty formula that was adopted by the Oregon State Board of Education in the middle of the 2013‐14 school year will continue to affect the District as it reduced the number of students considered to be in poverty. The student enrollment of English language learners and the student enrollment in special education programs provide additional weights and can fluctuate from year to year depending on the numbers of students in those programs. For 2015‐16, full day kindergarten will be counted as a full enrollment rather than half so that accounts for some of the projected increase.

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Hood River County School District Extended ADMw

Factor

2013‐14 ADMw

2014‐15 ADMw

2015‐16ADMw

ADMr (Average Daily Student Enrollment) 1.00 3871.08 3,916.27 4,012.20Students in ESL programs 0.50 368.76 348.53 352.85Students in Pregnant and Parenting programs 1.00 13.18 10.18 9.00575 IEP Students capped at 11% of District ADMr 1.00 425.82 430.79 441.34Students on IEP above 11% of ADMr 1.00 12.60 10.10 10.10Students in Poverty 0.25 185.02 179.28 182.16Students in Foster Care and Neglected/Delinquent 0.25 2.00 5.00 5.00Remote Elementary School Correction 1.00 29.88 29.88 29.88Total ADMw 4,908.34 4,930.03 5,042.53Extended ADMw 4,946.38 4,930.03 5,042.53

Other factors besides ADMw that drive state funding for the District are the teacher experience adjustment factor, the funding ratio (which adjusts depending on the total amount of formula resources across the state), and the amount of the transportation grant. The 2015‐16 District’s average teacher experience factor is estimated to be 14.64, which is 1.74 greater than the State teacher experience of 12.90, however, the teacher experience factor may change in future estimates relative to other districts. The proposed budget includes revenue from local property taxes collected by the District through its permanent rate of $4.8119 per $1,000 of assessed value. The amount of property tax revenue collected for current and prior year taxes is estimated to be $9,647,000 for 2015‐16. Payments received in lieu of property taxes are estimated to be $35,655. These local resources count as an offset to funds received from the State. Revenue from the Common School Fund managed by the Oregon Department of State Lands is estimated to be $373,627. The State manages the Common School Fund’s real estate portfolio to increase land values and revenues and distributes about 4 percent of the fund to school districts annually. These local revenues are included as state school fund formula resources and offset funds received from the State. Revenue from federal forest fees is also included as state school fund revenue. An extension of the federal appropriation for federal forest fees was recently enacted; however, the state school fund estimate does not include this revenue for 2015‐16. Any federal forest fee revenue received by the District is redistributed to districts throughout the State on a per student basis. The State will reimburse 70% to 90% of the cost of approved transportation costs, including bus purchases over a ten year period. The transportation grant is estimated to be $1,447,618 for 2015‐16 based on the District’s reimbursement rate of 70%. Approved costs include transportation costs of elementary students more than 1 mile away, secondary students more than 1.5 miles away, between school sites, preschool handicapped students, and students on field trips. The State School Fund Formula estimates for 13‐14 through 16‐17 and actual history for the previous five years are shown on page B‐5. The proposed budget is based on the 2015‐16 state school fund estimate provided by the Oregon Department of Education, as shown on pages B‐6 and B‐7.

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Local Option Levy Revenue The District’s current local option levy was approved by the voters in November 2012 for five years at a rate of up to $1.25 per thousand. Local option revenues have allowed the District to provide more resources to its schools ‐ the equivalent of approximately 20 teaching positions. To provide some context, we have exactly 19 general education classroom teachers at May Street – the district’s largest elementary school. Clearly, without the ongoing support of the local option levy from our community, class sizes across the school district would skyrocket and special programs within specific program areas such as athletics, extracurricular programs, electives, maintenance, and community education would be reduced or eliminated. Our students and entire staff thank the voters for supporting our future citizens of our community ‐ our students ‐ through the continued support of the local option levy, which has provided critical additional resources since 2005‐06. For 2014‐15, the District estimates $1,840,000 in local option property tax revenues. Taxable assessed values (TAV) are expected to increase by the allowable 3 percent; however, the Measure 5 limits have increased property tax compression of the local option levy and is expected to reduce the amount received in future years. For 2015‐16, the District estimates that increases in TAV will be offset by additional Measure 5 property tax compression; therefore, the proposed local option levy budget is less than in 2014‐15. Local option taxes are compressed first, even if they are compressed to zero, before permanent taxes are compressed. A summary of local option votes, amounts imposed, and yields are shown on page D‐1. The District also qualifies for and receives a local option equalization grant from the state. For 2015‐16, the proposed budget estimates the same revenue for 2014‐15 of $559,733. The amount received from the state varies, ranging from 40.1% of the local option collections in 2005‐06 to 31.7% in 2012‐13. The amount of the grant is targeted to Districts below a targeted assessed value per student and is proportional to the amount appropriated and amount of local option revenues. Columbia Gorge Educational Service District Revenue The District’s revenue from the Columbia Gorge Educational Service District is comprised of the District’s performance grant and an amount for reimbursement for services provided by the District. The total amount of the 2015‐16 performance grant and reimbursement is estimated to be $1,406,865, which is $101,961 greater than the amount estimated for 2014‐15. The efficiencies gained from the CGESD agreements in the 2014‐15 allowed the District to address fiscal services needs and in 2015‐16, the District will provide school improvement services through TOSAs, provide technology support services, and provide internet connectivity and network administration services which were previously supplied through the ESD. The District will receive services from the ESD per the adopted local service plan known as resolution services. The estimated value of these resolution services for 2015‐16 is $52,673. Resolution services include regional media services, Native American services, home school and attendance services. The value of these services is shown in the CGESD budget and not the District budget. The proportion of services and funding are dependent on student enrollment and the level of state funding, therefore, the amount of resolution services to the District, the performance grant and invoiced services amounts may change.

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Other Revenues Other revenues are summarized on page C‐1, as other local revenues, other state revenues and other federal revenues. Other local revenues of $522,000 are estimated in the proposed budget such as E‐rate recovery, interest earnings, rent of District facilities, estimated grant indirect charges, Medicaid administrative claiming revenue, expenditure reimbursements and miscellaneous revenue. Other state revenues of $365,711 are estimated for the state long term care and treatment contract with services provided by Next Door Inc. The other federal revenue source is the teen parenting revenue estimate of $20,000. General Fund Requirements The District’s proposed expenditure budget for the first year of the 2015‐17 biennium is based on the April estimates of state school fund revenue and enrollment estimates for the 2015‐16 year, other revenue and resources from the estimated beginning General Fund balance. Increased operational costs such as salary and associated payroll costs, utilities and other costs such as property and liability insurance increases have been estimated in the proposed budget. The proposed operating requirements of the General Fund include $40,949,259 of expenditures for instruction, support services, debt service and contingency and other financing uses in the form of transfers out of $1,097,011 to other funds as shown on page C‐2. Total proposed expenditures are $42,046,270 and are shown by function on page C‐3. Proposed expenditures by object classification are shown on page C‐4. Total General Fund salaries and associated payroll costs of $34,983,506 are 83% of total budgeted expenditures, contingency and transfers out. Expenditures are summarized by function on pages C‐7 through C‐9 and total $24,956,796 for instruction, $15,226,860 for support services, $265,603 for General Fund debt service, $1,097,011 for interfund transfers, and $500,000 for contingency. More detail about salary and associated payroll cost objects are shown on page C‐10 and C‐11. The proposed budget includes estimates of salaries and associated payroll costs for each employee group based on available information and negotiated agreements. The collective bargaining agreements for classified and licensed staff are currently being negotiated and any changes to the salary schedules or workdays are subject to negotiation with our various employee groups and cannot be made unilaterally by the District. More information about budget assumptions is shown on page B‐2, and current salary schedules are shown in the supplemental information section of the budget document. Proposed transfers from the General Fund to other funds and other budgeted transfers are shown on page C‐65. The largest transfer of $852,011 is to the Biennial Reserve Fund to account for smoothing of the 50/50 state school fund distribution and to set aside some funds for expected PERS increases due to the recent court decisions on PERS reforms. The proposed contingency budget of $500,000 is 1.2% of operating revenues and was increased from the previous year’s contingency budget of $250,000 which was 0.6% of estimated operating revenues. This proposed contingency budget of $500,000 or 1.2% provides a very narrow margin for dealing with unexpected revenue shortfalls, enrollment increases or other unplanned expenditures. The District has had a history of drawing on contingency funds to support District programs with little remaining at year‐end, therefore, an increase is proposed in this budget.

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The budget document includes General Fund expenditures by function and object for the proposed budget, the current budget for 14‐15 and two prior years’ actuals, as shown on page C‐12 through C‐50. Full time equivalent staff (FTE) is shown for the 2015‐16 proposed budget. Two significant challenges for future budgets include the level of PERS rates and the effect of Federal health care reform. As discussed earlier, PERS rates have decreased for the 2015‐17 biennium due to the legislative reforms to PERS; however, the Oregon Supreme Court overturned a key piece of the PERS reforms that will eliminate a portion of the contribution savings that were anticipated. The PERS contribution rates for the District, for the 2015‐17 biennium are 11.26% for Tier 1 & Tier 2 and 6.57% for OPSRP payroll. In comparison to the current rates of 13.79% for Tier 1 & Tier 2 and 11.79% for OPSRP payroll, a decrease of 2.53% in the rate for Tier 1 & Tier 2 payroll, and for OPSRP payroll is a decrease of 5.22% in the rate. These PERS rate reductions are assumed in the proposed budget. The full effect of Federal health care reform on District finances is undetermined at this time and is expected to impact payroll benefit costs as it influences medical plan designs, defines full time employees for purposes of the law as 30 hours per week or 130 hours per month and creates possible penalties related to affordability for employees. Other Funds This section presents information about the other funds included in the 2015‐16 proposed budget. Food Service Fund – This fund accounts for the activities of the District’s food service program. Services include breakfast and lunch programs, and supper programs at four schools for excel program students. Resources include federal subsidies from the U.S. Department of Agriculture, which provides partial reimbursement for each meal served, the value of federal commodities, and a matching grant from the state estimated to be $18,500 from the state school fund. The proposed budget has resources of $2,418,500 including a beginning fund balance of $500,000 which is estimated to be lower due to equipment purchases in 2014‐15. Requirements include $2,418,500 for staff, food supplies, materials, supplies, services and equipment. Student Body Funds – This fund accounts for the money schools receive from students and parent groups for purposes such as special school projects, field trips and student activities. The resources and requirements of $1,750,000 provide a level of appropriation to account for various student activities. Community Education Fund – This fund accounts for the financial activities of the community education program which provides community education and recreation programs and classes, before school and after school child care programs and sports programs. The proposed budget by the community education director has estimated resources and requirements of $829,000. Biennial Reserve Fund – This former operational reserve fund became inactive at the close of 2012‐13 after a transfer of $500,000 to support General Fund. The Biennial Reserve Fund will be used to reserve the portion of the SSF distribution in 2015‐16 for 2016‐17. Unemployment Reserve Fund – This fund accounts for the financial activity of the District’s employer trust account with the State of Oregon Employment Department and the transfer from General Fund to fund the payment of the District’s quarterly unemployment tax liability. The proposed budget includes resources from the proposed General Fund transfer of $95,000 and an estimated trust account

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beginning fund balance of $6,169 and proposed requirements of $101,169. The amount of the recommended transfer increased from the prior year as the beginning fund balance declined. Bus Replacement Fund – This fund supports replacement of school buses. The main resource is a transfer from the General Fund based on the allowable depreciation on district‐owned transportation equipment through the state transportation grant. The proposed budget includes resources from a $150,000 transfer from the General Fund and beginning fund balance of $37,562 and proposed expenditures of $135,000 to purchase either two smaller school busses or one regular school bus as needed, leaving an un‐appropriated balance of $52,562 to carry forward to future years. The implementation of staggered school start times for 2014‐15 reduced the number of buses needed for routes and lowered the number of required replacement buses.

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Grant Funds – This fund accounts for the various federal, state and local grants and various donation and reimbursement accounts of the District. The overall appropriation is proposed to be $6,000,000. The following list of 14‐15 federal and state grant awards through the Oregon Department of Education and other sources demonstrate the District’s success in securing grant funding for special programs and activities.

Grant Awards Fund Description Grant Period 2014‐15225 Youth and Innovation 7/1/14‐6/30/15 $99,960231 Special Ed/IDEA Part B Section 611 7/14/14‐9/30/16 679,494234 IDEA Part B Section 619 7/01/14‐9/30/16 4,963241 SPED System Performance R&I 8/01/14‐6/30/15 3,252244 Dual Language/Two‐Way Bilingual 11/01/13‐6/30/15 105,924250 Title IC Migrant Regular School Program 7/01/14‐9/30/15 266,556251 Title 1A 7/01/14‐9/30/15 743,447255 Title IC Migrant Preschool Program 7/01/14‐9/30/15 16,433257 Title IIA Teacher Quality Grant (HQ) 7/01/14‐9/30/15 152,709258 Title III English Language Acquisition 7/01/14‐9/30/15 104,477263 21st Century Community Learning Centers (Excel) 7/01/14‐6/30/16 571,884281 Carl Perkins Basic 7/01/14‐9/30/15 33,632282 CTE Revitalization 1/01/14‐6/30/15 300,687285 School District Collaboration 7/1/14‐6/30/15 411,901296‐601 Extended Assessment 14‐15 7/01/14‐6/30/15 900296‐606 IDEA Enhancement 10/1/14‐9/30/15 5,305296‐620 LTCT 14‐15 Title ID Formula 7/01/14‐6/30/15 21,179296‐621 Fresh Fruit & Vegetable Program 10/01/14‐6/30/15 25,042296‐626 Oregon First Robotics 8/01/14‐6/30/15 27,000296‐630 Student Mentoring & Monitoring Accelerated 12/01/13‐6/30/15 143,309296‐631 LTCT 14‐15 IDEA Funds 7/01/14‐6/30/15 7,672296‐632 District PLT Winter 7/1/14‐3/31/15 10,520296‐633 ELP Standards professional Learning Grant 4/01/14‐6/30/15 12,458296‐636 Restorative Justice Practices PBIS 4/1/14‐6/30/15 1,675296‐637 LTCT Emergency Funds 4/4/15‐6/30/15 136296‐638 LTCT‐CCSS SBAC Grants 9/1/14‐6/30/15 9,079 Subtotal ODE grants 3,759,594 Other 232 Early Intervention/Early Childhood Spec Ed (not ODE) 7/01/14‐6/30/15 719,167 Total $4,478,761 Debt Service Fund – This fund accounts for the District’s repayment of general obligation bonds. The scheduled principal and interest payments total $3,822,325 for general obligation bonds for 2015‐16. An estimated beginning fund balance of $201,791 will reduce the amount of the 2015‐16 levy for bonds. The amount of the levy for the Series 2010 refunding of the Series 2000 bonds is $1,018,050. The amount of the levy for the Series 2008 bonds is $2,804,275. Both levies assume an uncollectible rate of 5 percent. The schedule of general obligation bond and interest requirements is shown on page C‐59.

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Capital Construction Fund – This fund group consists of the Capital Construction Bond Fund 401, Construction Excise Tax Fund 401, Energy Projects Fund 402 and Property Fund 403. The proposed budget includes resources of estimated interest of $500 to the Capital Construction Bond Fund; estimated construction excise tax revenue of $228,000 to the Construction Excise Tax Fund; estimated grant revenue of $300,000 to the Energy Projects Fund. Beginning fund balances totaling $1,599,509 are estimated to be $118,763 for the Capital Construction Bond Fund, $487,730 for the Construction Excise Tax Fund, $257,449 for the Energy Projects Fund and $735,568 for the Property Fund. The proposed requirements total of $1,760,226 include $1119,263 for the Capital Construction Bond Fund for remaining projects, $715,730 for the Construction Excise Tax Fund for long range facilities assessment and planning, and for future development needs, $103,469 for the Energy Projects Fund for the facilities management and energy projects oversight and $453,980 for future grant‐funded projects, if available, and $367,784 for the Property Fund to pay for engineering and construction costs of the Sherman Avenue street extension to provide access to the District’s undeveloped property. The following is a summary of requirements for the Other Funds listed above.

Fund 2015‐16 Total Budget Requirements200 Food Service Fund $2,418,500204 Student Body Funds 1,750,000205 Community Education Fund 829,000210 Unemployment Fund 101,169212 Bus Replacement Fund 135,0002XX Grant Funds 6,000,000300 Debt Service Fund 3,822,3254XX Capital Construction & Improvement Funds 1,760,226Total Other Funds $16,816,220

IN CLOSING After ten consecutive years of budget reductions, it has become increasingly challenging to make program reductions decisions that do not have a direct impact on the classroom or school support staff. Principals and other administrators deserve recognition for their careful consideration of the wellbeing and success of all students and our dedicated staff as they struggled with these budget recommendations and decisions; and the School Board and the Financial Advisory Committee should be commended for their diligent monitoring of the district’s finances. The volatility of the state, national, and global economies, and Oregon’s reliance on income tax revenue, does not allow for brash or overly confident assumptions and this budget has been erected with conservative estimates and a focus on protecting the district and its children from emergencies and mid‐course state funding shortfalls. Our commitment to fiscal prudence and sound financial stewardship has earned the trust of our community during challenging economic times ‐ and this administration is dead‐set on maintaining the public trust. We are proud of the Hood River County School District’s accomplishments, and have included a copy of the District’s most recent Oregon State Report Card from the Department of Education in the budget document. Through it all, it is the teachers, counselors, custodians, instructional assistants, technicians,

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coaches, bus drivers, mentors, volunteers, food service employees, specialists, managers and administrators who convert scarce resources into high‐impact services for students. Each day they live out the District’s mission of “Excellence. Every student. Every day.” and they deserve positive recognition for their commitments. As we submit this proposed budget, we thank each member of the Board and Budget Committee for their commitment to the children of the Hood River County School District. We also want to thank all of those community members participating in the many Listening Sessions designed to engage the Hood River County community in finding solutions to the economic challenges we currently encounter. We are fortunate to have a community that cares deeply about all students and our school district’s success. I spent many days in Salem during the legislative session to meet with individual legislators and testify in a number of committees. Many conversations started with legislators commenting on the number of emails and phone calls they were getting from Hood River advocating for adequate school funding. Our community is engaged, they care about schools and children, and they are looking for a way to be part of the solution on education funding. The labors in putting this proposed budget together is a team effort. First, I would like to commend members of the Finance Advisory Committee who have met regularly for the last two years and ensured the district is managing the public’s resources responsibly: Community members: Mike Oates, Heather Staten, Jake Bolland; Board Members: David Russo and Bob Danko; HREA Leadership: Mikka Irusta; OSEA Leadership: Sheri Holloway; Administrators: Rich Polkinghorn, Catherine Dalbey, Gus Hedberg, and Saundra Buchanan. I would like to recognize a few individuals for their hard work in developing the proposed budget: Saundra Buchanan for her dedication and management of the finance system in addition to her efforts to ensure every detail in this budget is accurate and clearly communicated; Mark McGowan, Carol Metcalfe and Mayra Valle for their assistance with researching revenue and expense data; Gretchen Winans and Maria Lopez for their important contributions as payroll specialists; Neely Kirwan and Anne Carloss for their program expertise and assistance with the budget development process; and Kevin Noreen for his assistance in preparing staffing information of the final document. Respectfully submitted, Dan Goldman | Superintendent Hood River County School District Excellence. Every student. Every day.

Financial Information

Fund InstructionSupport Services

Community Services

Facilities Acquisition

and Construction Debt Service

Interfund Transfers Out Contingency

Total Requirements

Unappropriated Ending Fund Balance

Total Requirement

s & EFBGeneral Fund 24,956,796 15,226,860 ‐ ‐ 265,603 1,097,011 500,000 42,046,270 2,069,121 44,115,391 Food Service Fund ‐ ‐ 2,418,500 ‐ ‐ ‐ ‐ 2,418,500 ‐ 2,418,500 Student Body Funds 1,750,000 ‐ ‐ ‐ ‐ ‐ ‐ 1,750,000 ‐ 1,750,000 Community Education 171,489 ‐ 657,511 ‐ ‐ ‐ ‐ 829,000 ‐ 829,000 Biennial Reserve ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 852,011 852,011 Unemployment Fund ‐ 101,169 ‐ ‐ ‐ ‐ ‐ 101,169 ‐ 101,169 Bus Replacement Fund ‐ 135,000 ‐ ‐ ‐ ‐ ‐ 135,000 52,562 187,562 Grant Funds 4,037,414 1,588,306 174,280 100,000 ‐ 100,000 ‐ 6,000,000 ‐ 6,000,000 Debt Service Fund ‐ ‐ ‐ ‐ 3,822,325 ‐ ‐ 3,822,325 ‐ 3,822,325 Capital Construction and Improvements ‐ ‐ ‐ 1,760,226 ‐ ‐ ‐ 1,760,226 367,784 2,128,010

Grand Total Requirements 30,915,699 17,051,335 3,250,291 1,860,226 4,087,928 1,197,011 500,000 58,862,490 3,341,478 62,203,968

2015‐16 Adopted Budget

Hood River County School DistrictSchedule of Requirements by Fund

Page B‐1

B-2

Hood River County School District

2015-16 Budget Assumptions

The budget presents an operating plan for the 2015-16 school year. As the budget is developed, some of the information is not known or available. In this case, estimates are made on the best information available. The following assumptions form the basis of the 2015-16 budget preparation.

REVENUES

Student Enrollment Estimates

The number of students is the most important factor in determining the State School Fund Formula, page B-5 displays the enrollment estimate for 2015-16. Hood River County School District enrollment has been relatively stable for the past several years with some growth projected based on the 2014-15 trend of increased enrollment.

State School Fund Formula Estimate

The Oregon Department of Education issued the latest State School Fund (SSF) estimate for 2015-16 on April 24, 2015. State School funding for the 2015-17 biennium is assumed to be $7.255 billion as appropriated by the legislature. The SSF formula sets a cap on revenues that a public school district can keep based on student enrollment. Base property taxes, Common School Fund, State timber money and Federal forest fees are deducted from the SSF formula and reduce the amount received from the state.

The SSF formula is calculated on the larger of the current year number of students or the prior year’s. Additional student weight is allowed for students who are English Language Learners, living in poverty, and receiving special education services. For 2015-16, total weighted student enrollment is estimated to be 5,042.53 based on estimates of regular enrollment and increases in ELL, special education and poverty weights. More detail of weighted student enrollment is shown on page B-5.

Transportation costs for home-to-school transportation and curricular field trips are estimated at $2,068,025 for 2015-16. These costs are 70 percent reimbursable under the State School Fund Formula and are estimated to be $1,447,618.

Local Option Revenue

In the November 2012 election, community members approved a Local Option 5-year Levy of $1.25/$1,000 assessed value. This type of tax levy only applies to the gap between taxes limited by Measure 5 and those limited by Measures 47/50 and varies on a property by property basis. The amount raised for 2015-16 will not be known until October 2015, when the county assessor prepares the tax roll. Taxable assessed values (TAV) are expected to increase by the allowable 3 percent; however, the Measure 5 limits have increased property tax compression of the local option levy and are expected to reduce the amount received in future years. For 2015-16, the District estimates that increases in TAV will be offset by additional Measure 5 property tax

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compression; therefore, the proposed local option levy budget is less than in 2014-15. Local option taxes are compressed first, even if they are compressed to zero, before permanent taxes are compressed. A summary of local option votes, amounts imposed, and yields are shown on page D-1.

2012-13 2013-14 2014-15 Est 2015-16 Est

Current Local Option Revenues $1,823,801 $1,747,552 $1,880,000 $1,800,000

EXPENDITURE ASSUMPTIONS Staffing General Fund – Estimated FTE in the General Fund in the proposed 2015-16 budget are based on the results of proposed staff reductions and other changes. Proposed staff reductions as detailed in the budget message include 2.0 FTE licensed positions. The resulting total is 394.05 FTE in the proposed 2015-16 General Fund budget. Special Revenue Funds – Estimated FTE in special revenue funds in the proposed 2015-16 budget are based on current year staffing and estimated funding levels. Most federal grant awards are made in the fall; therefore, staffing levels are estimates for most grant funds. Salaries and Benefits Licensed staff salaries and classified salaries are set by collective bargaining agreement. Both agreements are open for negotiations for compensation and benefits. For licensed staff, two additional articles will be negotiated. Salaries are yet to be set for administrators and confidential staff and conservative increases are anticipated in the budget.

District contributions for health care for 2015-16 have been estimated knowing that there are pending agreements for licensed, classified, administrative and confidential staff. Other associated payroll cost rates are projected as follows:

Social security & Medicare rates 7.65%

PERS Tier 1 & 2 employer rate 11.26% in 2015-17 (13.79% in 2013-15)

PERS-OPSRP employer rate 6.57% in 2015-17 (11.79% in 2013-15)

PERS Bond employer rate 9.5% (8.8% in 2014-15)

PERS Pick-up rate 6.0%

Workers’ Compensation premium rates are budgeted higher than current rates due to the increase in the District’s modification factor from 1.14 to 1.27, an increase of 11.4% due to previous years’ claims which still affect our rating. Rates vary by work classification with higher rates for custodial staff, maintenance workers, kitchen workers and bus drivers.

PERS Pension Bonds

B-4

Hood River County School District participated as part of a school district pension bond pool to offset its unfunded actuarial liability with PERS. As the interest on the pension bonds is less than the implied rate charged by PERS, the district saved retirement costs by doing this. Debt service expenditures in the General Fund pay the principal and interest on the debt. Charges to employee benefit accounts based on salary and wages recoup some of the PERS rate savings and accumulate in a liability account to repay this debt. The schedule of pension bond requirements is shown on page D-21.

Other Expenses

The amount for utilities was increased in the budget due to current year and other anticipated rate increases. Property and liability insurance rates are expected to rise by 5% and are accounted for in the budget. No general increases for non-payroll expenses are accounted for in this proposed budget.

Contingency and Unappropriated Ending Fund Balance

Contingency for the General Fund is budgeted at $500,000 or 1.2% of the operating revenues. This money is set aside for unplanned needs such as unexpected enrollment increases or loss of revenues. To access the contingency amounts, the board must approve a transfer of the contingency in an official board action. Unused contingency will carry forward as part of the Ending Fund Balance.

Unappropriated Ending Fund Balance provides for future years operations. Any money so designated may not be used during the budget year. The General Fund Unappropriated Ending Fund Balance is proposed to be $2,069,121 or 5% of operating revenue in this budget and meets the Board target of 5% of operating revenue.

Hood River County School DistrictState School Fund Formula

As of 4/17/2015 4/8/2015 As of 4/24/20152008‐09 Final 2009‐10 Final 2010‐11 Final 2011‐12 Final 2012‐13 Final 2013‐14 Est 2014‐15 Est 2015‐16 Est 2016‐17 Est

State School Fund Formula Revenues (SSF)Current Year Property Taxes 7,264,835$ 7,679,728$ 7,947,202$ 8,188,404$ 8,580,449$ 8,825,577$ 9,172,000$ 9,447,000$ 9,777,645$ Prior Year Taxes 148,435 205,565 190,441 211,829 321,311 229,909 200,000 200,000 207,000 Payments in lieu of Property Taxes 103,336 114,350 121,554 1,833 56,449 50,468 35,655 35,655 35,655 County School Funds ‐ ‐ ‐ ‐ ‐ 120 29,842 ‐ ‐ Common School Fund 246,460 306,759 296,646 312,677 347,140 335,199 360,038 373,627 373,627 Federal Forest Fees 535,212 511,513 460,968 238,679 217,139 204,335 ‐ ‐ ‐ State School Fund ‐ General Support 21,852,705 21,874,127 20,915,694 23,323,567 22,241,837 24,662,649 25,932,430 26,630,344 26,292,699 Revenues Covered Under SSF 30,150,983$ 30,692,042$ 29,932,505$ 32,276,989$ 31,764,325$ 34,308,256$ 35,729,965$ 36,686,626$ 36,686,626$

Average Daily Membership weighted (ADMw)Regular ADM 3,780.10 3,806.20 3,784.50 3,838.99 3,854.67 3,871.08 3,916.27 4,012.20 4,012.20English as a Second Language 453.80 441.50 415.20 370.57 364.15 368.76 348.53 352.85 352.85Pregnant & Parenting Programs 12.10 11.00 10.10 17.29 16.64 13.18 10.18 9.00 9.00Special Education ‐ Individualized Ed Plans 415.80 418.70 416.30 422.29 424.01 425.82 430.79 441.34 441.34Special Education ‐ IEP above 11% 12.50 20.20 13.30 16.00 12.60 12.60 10.10 10.10 10.10Poverty 181.40 182.70 181.60 184.26 185.02 185.02 179.28 182.16 182.16Foster Care and Neglected/Delinquent 3.50 3.50 8.30 2.75 2.25 2.00 5.00 5.00 5.00Remote Elementary School Correction 52.30 49.70 47.30 38.91 36.59 29.88 29.88 29.88 29.88Small High School Correction 50.50 50.50 50.50 50.46 50.46 0.00 0.00 0.00 0.00Total ADMw 4,962.00 4,984.00 4,927.10 4,941.52 4,946.39 4,908.34 4,930.03 5,042.53 5,042.53

Extended ADMw 4,974.00 4,983.80 4,983.82 5,192.27 4,946.38 4,946.38 4,930.03 5,042.53 5,048.36

General Purpose Grant per Student 5,827$ 5,912$ 5,749$ 5,938$ 6,125$ 6,699$ 6,958$ 6,988$ 6,980$

State General Purpose Grant 28,981,704$ 29,462,567$ 28,652,795$ 30,830,205$ 30,296,175$ 33,136,624$ 34,318,812$ 35,239,008$ 35,239,008$ Transportation Grant (70% of Home‐to‐school) 1,169,279 1,229,475 1,279,710 1,446,784 1,434,760 1,525,630 1,411,153 1,447,618 1,447,618 Total State School Fund Formula Revenues 30,150,983$ 30,692,042$ 29,932,505$ 32,276,989$ 31,730,935$ 34,662,254$ 35,729,965$ 36,686,626$ 36,686,626$

Est Amount due from/(to) State (A) ‐$ ‐$ ‐$ ‐$ (33,390)$ 353,997.57$ ‐$ ‐$ ‐$ 276,102$

Footnotes (D) (C,E) (B, E, H) (B) (B,G)630,100.00$

A. When the revenues subject to the SSF exceed the amount we earn under the formula, the state captures the excess in May of the year after fiscal year end. B. SSF Estimate is not finalC. State School Fund General Support for 12‐13 excludes one time payments for charter school and facility grant totaling $2,071,823.66.D. Extended ADMw in 11‐12 includes 250.75 charter school ADMw from 10‐11.E. Adjustment for 12‐13 was deducted in 13‐14 May 2014 SSF paymentF. Amount reserved in SSF liability 100‐0411 $276,102.43 for 2013‐14. Amount short estimated to be $122,094.43.G. Calculate amount needed for adjust from 50/50 to 49/51 in 2015‐17. Calculate amount if 49% in 2015‐16. 35,952,893$ 37,420,358$ Calculate amount necessary to hold back in Operating Reserve for SSF for 2016‐17 (733,733)$ 733,733$ Amount of variance to previous 15‐16 estimate (216,375)$ H. Amount reserved in SSF liability 100‐0411 $276,102.43 for 2013‐14. Amount due from state of $353,997.57 if transportation grant is correct and other estimates hold. See cell notes.

Page B‐5

STATE SCHOOL FUND GRANT

2015-2016Based on $7.255 Billion Budget with 50/50 split as of 4/24/2015

Property Taxes and in-lieu of property taxes from local sources

$9,682,655.00=

Federal Forest Fees $0.00=

Common School Fund $373,626.95=

State Managed Timber $0.00=

ESD Equalization =

In-Lieu of Property Taxes(non-local sources) $0.00=

Revenue Adjustments $0.00=

Local Revenue $10,056,281.95=

District Average Teacher Experience 14.64=

12.90=State Average Teacher Experience

1.74=Experience Adjustment (Difference in District and

State Teacher Experience)

Net Eligible Trans. Expend. $2,068,025.00=

Grant (Rate* Net Eligible Expend) $1,447,617.50=

General Purpose Grant + Transportation Grant

Total Formula Revenue - Local Revenue

= $36,686,625 - $10,056,282 = $26,630,343

2015-2016 Local Revenue

County School Fund $0.00=

2015-2016 Transportation Grant

2015-2016 Experience Adjustment

Total Formula Revenue per Extended ADMw= $7,2752015-2016 State School Fund Grant

Charter Schools Rate( ORS 338.155 )= $6,988

Hood River County, Hood River County SD District ID: 2024

2015-2016 General Purpose Grant

(Extended ADMw x [ $4500 +( $25 x Experience Adjustment)] ) x Funding Ratio

5,042.53 1.74 )]) X 1.538100264273 $35,239,008=

2015-2016 Total Formula Revenue

$35,239,008= + $36,686,625$1,447,618 =

General Purpose Grant per Extended ADMw= $6,988

Salaries N/A=

Payroll N/A=

Purchased Services N/A=

Supplies N/A=

Garage Depreciation N/A=

Bus Depreciation N/A=

Fees Collected N/A=

Non-Reimburseable N/A=

Total Paid To date Estimated Remaining Balance Due

SSF Small HS Grant Facility Grant SSF Small HS Grant Facility Grant

Trans per ADMr Rank. 41%

Transportation Reimburs. Rate 70.00%

High Cost Disability

x [$4500 + ($25 x

Other N/A=

(

$0.00

Extended ADMw2015‐2016 ADMw 2014‐2015 ADMw

2015-2016 Extended ADMw

Hood River County SD (non‐charter) 5,042.53 4,930.02 5,042.53

District Extended ADMw 5,042.53

Page B-6

STATE SCHOOL FUND GRANT

2015-2016 As of 4/24/2015

Hood River County, Hood River County SD District ID: 2024

2015-2016 Extended ADMw

Hood River County SD (non‐charter)

5,042.53 4,930.02

5,042.53

ADMr: 4,012.20

554 IEP Students capped at 11% of District ADMr: 441.34

Students in ESL programs: 705.70 352.85

Students in Pregnant and Parenting Programs: 9.00 9.00

Students in Foster Care and Neglected/Delinquent: 20.00 5.00

Students in Poverty: 728.63 182.16

Remote Elementary School Correction: 29.88

Small High School Correction: 0.00

2015‐2016 ADMw 2014‐2015 ADMw

2015‐2016 2014‐2015

Students on IEP Above 11% of ADMr: 10.10

X 1.00 = 4,012.20

X 0.50 =

X 1.00 =

X 1.00 =441.34

X 1.00 = 10.10

X 0.25 =

X 0.25 =

X 1.00 = 29.88

X 1.00 = 0.00

3,916.27

430.79

697.05 348.53

10.18 10.18

20.00 5.00

717.11 179.28

29.88

0.00

10.10

X 1.00 = 3,916.27

X 0.50 =

X 1.00 =

X 1.00 =430.79

X 1.00 = 10.10

X 0.25 =

X 0.25 =

X 1.00 = 29.88

X 1.00 = 0.00

Hood River County SD (non‐charter) Extended ADMw

5,042.53Hood River County SD Extended ADMw

Page 83 of 231Page B-7

General Fund This fund budgets for all financial resources and requirements of the District, except for those required to be accounted for in another fund. The principal revenue sources are property taxes and apportionment from the State of Oregon School Support Fund.

2014‐15 2014‐15 2015‐16 2015‐16 2015‐16 15‐16ACTUAL ACTUAL BGT ESTIMATED PROPOSED APPROVED ADOPTED INC(DECR) FTE

FUND 100 GENERAL FUND

RevenuesState School Fund Formula ResourcesR1111 Current Year Taxes 8,580,449 8,825,577 9,025,000 9,172,000 9,447,000 9,447,000 9,447,000 275,000 R1112 Prior Year Taxes 321,311 211,698 200,000 200,000 200,000 200,000 200,000 ‐ R1113 County Sales Back Taxes ‐ 18,210 ‐ ‐ ‐ ‐ ‐ ‐ R1114 Pmts In Lieu Of Property Taxes 56,449 50,468 35,655 35,655 35,655 35,655 35,655 ‐ R2101 County School Funds ‐ 120 ‐ 29,842 ‐ ‐ ‐ (29,842) R3103 Common School Fund 347,140 335,199 346,621 360,038 373,627 373,627 373,627 13,589 R4801 Federal Forest Fees 217,139 204,335 ‐ ‐ ‐ ‐ ‐ ‐ R3101‐B State School Fund ‐ General Support 24,295,740 24,335,001 25,750,897 26,544,030 26,611,844 26,611,844 26,611,844 67,814

Total State School Fund Revenues 33,818,228 33,980,609 35,358,173 36,341,565 36,668,126 36,668,126 36,668,126 326,561

Local Option RevenuesR1121 Local Option Current Year 1,823,801 1,747,552 1,750,000 1,880,000 1,800,000 1,800,000 1,800,000 (80,000) R1122 Local Option Prior Year 64,860 43,948 50,000 40,000 40,000 40,000 40,000 ‐ R3120 Local Option Equalization 597,939 522,987 522,987 559,733 559,733 559,733 559,733 ‐

Total Local Option Revenues 2,486,600 2,314,487 2,322,987 2,479,733 2,399,733 2,399,733 2,399,733 (80,000)

Educational Service District RevenuesR2102‐3 Education Service District Revenues 1,070,399 1,038,584 1,304,904 1,304,904 1,406,865 1,406,865 1,406,865 101,961

Other Local Revenues 508,038 678,487 532,500 520,811 522,000 522,000 522,000 1,189 Other State Revenues 1,035,953 423,403 308,962 308,962 365,711 365,711 365,711 56,749 Other Federal Revenues 38,836 32,470 20,000 20,000 20,000 20,000 20,000 ‐

Total Operating Revenues 38,958,054 38,468,040 39,847,526 40,975,975 41,382,435 41,382,435 41,382,435 406,460

HOOD RIVER COUNTY SCHOOL DISTRICTADOPTED BUDGET

2012‐13 2013‐14

Page C‐1



2012‐13 2013‐14

Expenditures1000 Instruction 23,838,317 23,966,498 24,948,506 24,948,506 24,956,796 24,956,796 24,956,796 8,290 2000 Support Services 13,612,708 13,868,573 15,045,092 15,045,092 15,226,860 15,226,860 15,226,860 181,768 5000 Debt Service 325,175 263,695 264,698 264,698 265,603 265,603 265,603 905 6000 Contingency ‐ ‐ 250,000 250,000 500,000 500,000 500,000 250,000

Total Operating Requirements 37,776,199 38,098,766 40,508,296 40,508,296 40,949,259 40,949,259 40,949,259 440,963 394.05

Excess of Revenues Over/Under Expenditures 1,181,855 369,274 (660,770) 467,679 433,176 433,176 433,176 (34,503)

Other Financing Sources/UsesR5200 Interfund Transfers In 500,000 ‐ ‐ ‐ ‐ ‐ ‐ ‐ R5305 Sale of Equipment 2,795 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 5200 Interfund Transfers Out (134,416) (188,000) (215,000) (215,000) (1,097,011) (1,097,011) (1,097,011) (882,011) Net Change in Fund Balance 1,550,234 181,274 (875,770) 252,679 (663,835) (663,835) (663,835) (916,514) Beginning Fund Balance 748,770 2,299,004 2,480,277 2,480,277 2,732,956 2,732,956 2,732,956 252,679 Ending Fund Balance 2,299,004 2,480,277 1,604,507 2,732,956 2,069,121 2,069,121 2,069,121 (663,835)

Ending Balance as % of Operating Revenues 5.9% 6.4% 4.7% 6.7% 5.0% 5.0% 5.0%Board Target % 5.0% 5.0% 5.0% 5.0%

Page C‐2



2012‐13 2013‐14

FUND 100 GENERAL FUNDRESOURCESLocal Revenue Sources 11,354,908 11,575,940 11,593,155 11,848,466 12,044,655 12,044,655 12,044,655 196,189 Intermediate Revenue Sources 1,070,399 1,038,705 1,304,904 1,334,746 1,406,865 1,406,865 1,406,865 72,119 State Revenue Sources 26,276,772 25,616,590 26,929,467 27,772,763 27,910,915 27,910,915 27,910,915 138,152 Federal Sources 255,975 236,805 20,000 20,000 20,000 20,000 20,000 ‐ Subtotal Resources 39,460,849 38,468,040 39,847,526 40,975,975 41,382,435 41,382,435 41,382,435 406,460 Beginning Fund Balance 748,770 2,299,004 2,480,277 2,480,277 2,732,956 2,732,956 2,732,956 252,679 Total Resources 40,209,619 40,767,044 42,327,803 43,456,252 44,115,391 44,115,391 44,115,391 659,139

EXPENDITURES BY FUNCTIONInstruction ‐ Regular Programs 23,838,317 23,966,498 24,948,506 24,948,506 24,956,796 24,956,796 24,956,796 8,290 Support Services 13,612,708 13,868,573 15,045,092 15,045,092 15,226,860 15,226,860 15,226,860 181,768 Debt Service 325,175 263,695 264,698 264,698 265,603 265,603 265,603 905 Interfund Transfers 134,416 188,000 215,000 215,000 1,097,011 1,097,011 1,097,011 882,011 Contingencies ‐ ‐ 250,000 250,000 500,000 500,000 500,000 250,000 Total Expenditures 37,910,616 38,286,766 40,723,296 40,723,296 42,046,270 42,046,270 42,046,270 1,322,974 394.05 Total Unappropriated Ending Fund Balance 2,299,004 2,480,277 1,604,507 2,732,956 2,069,121 2,069,121 2,069,121 (663,835)

Page C‐3



2012‐13 2013‐14

EXPENDITURES BY OBJECT CLASSIFICATION100 Salaries 20,663,649 20,490,864 21,320,570 21,320,570 21,626,187 21,626,187 21,626,187 305,617 394.05200 Associated Payroll Costs 12,243,647 12,791,344 13,374,648 13,374,648 13,357,319 13,357,319 13,357,319 (17,329) 300 Purchased Services 2,807,556 2,827,582 3,120,404 3,120,404 3,187,728 3,187,728 3,187,728 67,324 400 Supplies And Materials 1,412,070 1,380,646 1,810,326 1,810,326 1,618,318 1,618,318 1,618,318 (192,008) 500 Capital Outlay 20,988 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 600 Other Goods & Services 628,290 608,331 632,349 632,349 659,707 659,707 659,707 27,358 700 Transfers 134,416 188,000 215,000 215,000 1,097,011 1,097,011 1,097,011 882,011 800 Other Use Of Funds ‐ Contingency ‐ ‐ 250,000 250,000 500,000 500,000 500,000 250,000

Total Expenditures 37,910,616 38,286,766 40,723,296 40,723,296 42,046,270 42,046,270 42,046,270 1,322,974 Total Unappropriated Ending Fund Balance 2,299,004 2,480,277 1,604,507 2,732,956 2,069,121 2,069,121 2,069,121 (663,835)

Ending Balance as % of Operating Revenues 5.9% 6.4% 4.0% 6.7% 5.0% 5.0% 5.0%Board Target % 5.0% 5.0% 5.0% 5.0% 5.0% 5.0% 5.0%

Page C‐4



2012‐13 2013‐14

FUND ‐ 100 GENERAL FUND

RESOURCESLOCAL REVENUE SOURCESR1111 Current Year Taxes 8,580,449 8,825,577 9,025,000 9,172,000 9,447,000 9,447,000 9,447,000 275,000 R1112 Prior Year Taxes 321,311 211,698 200,000 200,000 200,000 200,000 200,000 ‐ R1113 County Sales Back Taxes ‐ 18,210 ‐ ‐ ‐ ‐ ‐ ‐ R1114 Pmts In Lieu Of Property Taxes 56,449 50,468 35,655 35,655 35,655 35,655 35,655 ‐ R1121 Local Option Current Year 1,823,801 1,747,552 1,750,000 1,880,000 1,800,000 1,800,000 1,800,000 (80,000) R1122 Local Option Prior Year 64,860 43,948 50,000 40,000 40,000 40,000 40,000 ‐ R1321 Tuition From Individuals 8,994 21,694 20,000 9,156 46,500 46,500 46,500 37,344 R1411 Transportation Fees ‐ 56,577 ‐ 50,000 50,000 50,000 50,000 ‐ R1510 Interest Earned 46,226 53,804 50,000 50,000 50,000 50,000 50,000 ‐ R1510B PERS Bond Interest Earned 4,451 4,551 ‐ 4,000 4,000 4,000 4,000 ‐ R1911 Rentals‐Buildings 5,300 5,800 52,500 52,500 52,500 52,500 52,500 ‐ R1960 Expenditure Reimbursement 81,635 32,054 90,000 61,334 20,000 20,000 20,000 (41,334) R1966 E‐Rate Recovery 107,592 110,519 110,000 119,821 125,000 125,000 125,000 5,179 R1980 Grant Indirect Charges 91,969 110,420 60,000 60,000 60,000 60,000 60,000 ‐ R1990 Miscellaneous Revenues 161,870 164,655 100,000 64,000 64,000 64,000 64,000 ‐ R1991 Medicaid Admin ‐ 118,413 50,000 50,000 50,000 50,000 50,000 ‐ Total Local Revenue Sources 11,354,908 11,575,940 11,593,155 11,848,466 12,044,655 12,044,655 12,044,655 196,189

INTERMEDIATE REVENUE SOURCESR2101 County School Funds ‐ 120 ‐ 29,842 ‐ ‐ ‐ (29,842) R2102 Education Service District Rev 1,070,399 977,238 707,880 707,880 728,309 728,309 728,309 20,429 R2102A Education Service District Rev‐Invc ‐ 61,346 597,024 597,024 678,556 678,556 678,556 81,532 Total Intermediate Revenue Sources 1,070,399 1,038,705 1,304,904 1,334,746 1,406,865 1,406,865 1,406,865 72,119

Page C‐5



2012‐13 2013‐14

STATE REVENUE SOURCESR3101 Basic School Support 22,541,685 22,486,670 25,750,897 26,544,030 26,611,844 26,611,844 26,611,844 67,814 R3101B PERS Bond Trustee/SSF 1,754,055 1,848,332 ‐ ‐ ‐ ‐ ‐ ‐ R3103 Common School Fund 347,140 335,199 346,621 360,038 373,627 373,627 373,627 13,589 R3120 Local Option Equalization 597,939 522,987 522,987 559,733 559,733 559,733 559,733 ‐ R3205 LTCT NDI Long Term Care 300,926 422,460 308,962 308,962 365,711 365,711 365,711 56,749 R3299 Other Restricted Grants In Aid 735,027 943 ‐ ‐ ‐ ‐ ‐ ‐ Total State Revenue Sources 26,276,772 25,616,590 26,929,467 27,772,763 27,910,915 27,910,915 27,910,915 138,152

FEDERAL SOURCESR4500 Restricted Fed Rev Thru State 18,723 ‐ ‐ ‐ ‐ ‐ ‐ ‐ R4537 Teen Parenting 20,113 32,470 20,000 20,000 20,000 20,000 20,000 ‐ R4801 Federal Forest Fees 217,139 204,335 ‐ ‐ ‐ ‐ ‐ ‐ Total Federal Sources 255,975 236,805 20,000 20,000 20,000 20,000 20,000 ‐

INTERFUND TRANSFERSR5200 Interfund Transfers 500,000 ‐ ‐ ‐ ‐ ‐ ‐ ‐

SALE OF FIXED ASSETSR5305 Sale Of Equipment 2,795 ‐ ‐ ‐ ‐ ‐ ‐ ‐ SUBTOTAL RESOURCES 39,460,849 38,468,040 39,847,526 40,975,975 41,382,435 41,382,435 41,382,435 406,460

R5400 Beginning Fund Balance 748,770 2,299,004 2,480,277 2,480,277 2,732,956 2,732,956 2,732,956 252,679 TOTAL RESOURCES 40,209,619 40,767,044 42,327,803 43,456,252 44,115,391 44,115,391 44,115,391 659,139

Page C‐6



2012‐13 2013‐14

EXPENDITURES BY FUNCTIONINSTRUCTION ‐ REGULAR PROGRAMS1111 Elementary K‐5 (K‐3 In Prior Yrs) 7,853,986 7,447,994 8,138,468 8,138,468 8,007,785 8,007,785 8,007,785 (130,683) 79.64 1121 Middle School Programs 4,622,636 4,274,195 4,406,275 4,406,275 4,533,612 4,533,612 4,533,612 127,337 43.96 1122 Middle/Extracurricular 2,436 1,002 1,012 1,012 1,009 1,009 1,009 (3) ‐ 1123 Outdoor School‐Middle Sch 4,000 4,000 4,000 4,000 4,000 4,000 4,000 ‐ ‐ 1131 High School Programs 6,073,669 6,035,445 6,159,719 6,159,719 6,108,462 6,108,462 6,108,462 (51,257) 62.08 1132 High School Extracurricular 377,770 459,855 453,001 453,001 449,443 449,443 449,443 (3,558) 0.83 1210 Talented & Gifted Program 24,931 25,985 31,496 31,496 33,575 33,575 33,575 2,079 ‐ 1221 Therapeutic Learning Ctr 66,438 159,036 162,726 162,726 172,622 172,622 172,622 9,896 2.63 1222 High Needs 1,091,812 851,034 874,597 874,597 831,044 831,044 831,044 (43,553) 16.50 1223 Behavior Programs 104,396 140,855 147,742 147,742 147,789 147,789 147,789 47 1.88 1230 Physical Disabled Programs 213,494 127,016 218,674 218,674 167,486 167,486 167,486 (51,188) 1.00 1250 Resource Rooms 1,395,414 1,924,009 1,944,807 1,944,807 1,961,855 1,961,855 1,961,855 17,048 29.25 1260 Early Intervention 77,216 98,331 53,574 53,574 151,337 151,337 151,337 97,763 0.99 1271 Remediation ‐ 300,122 367,000 367,000 386,334 386,334 386,334 19,334 4.50 1281 Tuition Reimb, Students 12,669 9,906 22,000 22,000 22,000 22,000 22,000 ‐ ‐ 1282 HRVHS Alt Ed 172,987 132,241 ‐ ‐ 9,951 9,951 9,951 9,951 ‐ 1291 English As A Second Language 1,383,629 1,553,565 1,507,609 1,507,609 1,517,741 1,517,741 1,517,741 10,132 21.80 1292 Teen Parenting 15,685 2,426 12,719 12,719 9,567 9,567 9,567 (3,152) ‐ 1296 Tutoring ‐ 66,484 56,497 56,497 55,620 55,620 55,620 (877) ‐ 1299 Other Programs‐NDI/Klahr 306,547 319,804 386,589 386,589 385,564 385,564 385,564 (1,025) 0.25 1300 Adult/Cont Education 32,616 33,194 ‐ ‐ ‐ ‐ ‐ ‐ ‐

Total Instruction ‐ Regular Programs 23,838,317 23,966,498 24,948,506 24,948,506 24,956,796 24,956,796 24,956,796 8,290 265.31

Page C‐7



2012‐13 2013‐14

SUPPORT SERVICES2112 Child Development Specialist 134,628 300,584 309,161 309,161 311,363 311,363 311,363 2,202 2.80 2122 Counseling Services 468,548 618,920 636,494 636,494 638,114 638,114 638,114 1,620 7.00 2123 Medicaid Billing 9,017 15,403 17,347 17,347 16,920 16,920 16,920 (427) 0.19 2130 Health Services ‐ 64,285 64,512 64,512 64,512 64,512 64,512 ‐ ‐ 2133 Appraisal Svs (Sped) 237,031 238,807 268,503 268,503 270,917 270,917 270,917 2,414 2.75 2142 Psychological Testing Sr 269 4,073 5,000 5,000 5,000 5,000 5,000 ‐ ‐ 2152 Speech Pathology Service 332,388 393,251 412,898 412,898 411,002 411,002 411,002 (1,896) 4.00 2190 Student Services 21,495 3,871 3,500 3,500 ‐ ‐ ‐ (3,500) ‐ 2191 Special Education Admin 149,571 152,711 158,863 158,863 176,087 176,087 176,087 17,224 0.95 2210 Instruction Improvement 298,524 242,783 253,436 253,436 252,961 252,961 252,961 (475) 2.00 2212 Inst/Curr Development 27,421 42,756 46,731 46,731 57,162 57,162 57,162 10,431 ‐ 2218 Accreditation 5,736 ‐ 725 725 725 725 725 ‐ ‐ 2222 School Library Services 444,598 421,018 422,304 422,304 389,376 389,376 389,376 (32,928) 7.31 2223 Multimedia Services 7,260 7,480 12,499 12,499 12,499 12,499 12,499 ‐ ‐ 2230 Assessment & Testing 11,182 1,252 45,104 45,104 50,230 50,230 50,230 5,126 ‐ 2240 Professional Development‐Staff 1,732 2,428 74,179 74,179 122,498 122,498 122,498 48,319 ‐ 2242 Professional Development‐Admin 1,110 3,135 4,200 4,200 4,200 4,200 4,200 ‐ ‐ 2310 Board Of Education Services 228,119 223,458 269,932 269,932 274,604 274,604 274,604 4,672 ‐ 2321 Office Of The Superintendent 333,392 336,020 348,201 348,201 354,172 354,172 354,172 5,971 2.00 2410 Office Of The Principal 2,632,820 2,603,988 2,670,599 2,670,599 2,797,713 2,797,713 2,797,713 127,114 24.04 2431 Athletic Director 162,728 153,079 145,454 145,454 180,656 180,656 180,656 35,202 1.83 2510 Director Of Business Support 300,204 263,147 252,576 252,576 260,599 260,599 260,599 8,023 1.00 2520 Fiscal Services (Incl Func 2523, 2524, 2529) 146,135 199,688 308,212 308,212 331,224 331,224 331,224 23,012 4.00 2542 Care/Upkeep Of Buildings 3,805,213 3,628,273 3,817,462 3,817,462 3,822,340 3,822,340 3,822,340 4,878 26.25 2543 Care/Upkeep Of Grounds 3,066 89 5,000 5,000 5,000 5,000 5,000 ‐ ‐ 2544 District‐Wide Maintenance 17,196 10,038 5,000 5,000 5,000 5,000 5,000 ‐ ‐ 2546 Campus Security 40,414 42,598 45,256 45,256 44,440 44,440 44,440 (816) 1.00 2551 Transportation Direction 180,771 182,302 202,593 202,593 197,999 197,999 197,999 (4,594) 2.00 2552 Student Transportation 1,839,074 1,961,586 1,998,249 1,998,249 1,982,204 1,982,204 1,982,204 (16,045) 25.75 2573 Courier Services 50,687 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 2640 Human Resources (Prev 2211) 307,804 328,289 439,139 439,139 449,870 449,870 449,870 10,731 2.38 2660 Technology Services (Prev 2661) 1,006,523 1,030,387 1,331,160 1,331,160 1,265,672 1,265,672 1,265,672 (65,488) 11.00 2690 Other Support Services ‐ ‐ 37,525 37,525 37,164 37,164 37,164 (361) 0.50 2700 Supp Retirement Program 408,051 392,874 433,276 433,276 434,637 434,637 434,637 1,361 ‐

Total Support Services 13,612,708 13,868,573 15,045,092 15,045,092 15,226,860 15,226,860 15,226,860 181,768 128.75

Page C‐8



2012‐13 2013‐14

DEBT SERVICE5110 Long Term Debt Service 325,175 263,695 264,698 264,698 265,603 265,603 265,603 905

Total Debt Service 325,175 263,695 264,698 264,698 265,603 265,603 265,603 905

INTERFUND TRANSFERS5200 Interfund Transfers 134,416 188,000 215,000 215,000 1,097,011 1,097,011 1,097,011 882,011

Total Interfund Transfers 134,416 188,000 215,000 215,000 1,097,011 1,097,011 1,097,011 882,011

CONTINGENCIES6100 Contingencies ‐ ‐ 250,000 250,000 500,000 500,000 500,000 250,000

Total Contingencies ‐ ‐ 250,000 250,000 500,000 500,000 500,000 250,000 Total Expenditures 37,910,616 38,286,766 40,723,296 40,723,296 42,046,270 42,046,270 42,046,270 1,322,974 Total Unappropriated Ending Fund Balance 2,299,004 2,480,277 1,604,507 2,732,956 2,069,121 2,069,121 2,069,121 (663,835)

Page C‐9



2012‐13 2013‐14

FUND 100 GENERAL FUND BY OBJECT100 Salaries111 Licensed Salaries 12,695,493 12,851,152 13,118,753 13,118,753 13,335,823 13,335,823 13,335,823 217,070 218.02112 Classified Salaries 4,764,855 4,532,987 4,860,223 4,860,223 4,821,533 4,821,533 4,821,533 (38,690) 155.64113 Administrators 1,423,436 1,422,044 1,451,371 1,451,371 1,494,378 1,494,378 1,494,378 43,007 14.65 114 Managerial‐Classified 292,281 265,259 261,724 261,724 274,545 274,545 274,545 12,821 3.15 116 Supp Retirement Stipends 26,250 3,500 3,675 3,675 3,684 3,684 3,684 9 117 Mechanics 80,227 82,312 88,141 88,141 88,921 88,921 88,921 780 2.00 118 Field Trips 38,651 26,710 25,150 25,150 25,276 25,276 25,276 126 119 Activity Trips 17,783 33,370 25,150 25,150 25,276 25,276 25,276 126 121 Substitute Licensed 493,437 469,797 572,803 572,803 574,235 574,235 574,235 1,432 122 Substitute Classified 272,939 220,389 298,033 298,033 313,893 313,893 313,893 15,860 0.59 123 Temporary Licensed 23,651 42,731 ‐ ‐ ‐ ‐ ‐ ‐ 124 Temporary Classified (831) (777) ‐ ‐ ‐ ‐ ‐ ‐ 130 Other Pay 160,315 188,720 239,458 239,458 269,590 269,590 269,590 30,132 132 Overtime Salaries 26,786 18,988 35,254 35,254 34,833 34,833 34,833 (421) 141 Extra Or Ext Duty Contr 83,178 74,507 91,371 91,371 97,599 97,599 97,599 6,228 143 Extra Duty Contracts ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 144 Extra Duty Athletics 265,198 259,177 249,464 249,464 266,601 266,601 266,601 17,137

Total General Fund Salaries 20,663,649 20,490,864 21,320,570 21,320,570 21,626,187 21,626,187 21,626,187 305,617 394.051.0000 1.0000

200 Associated Payroll Costs211 Pers Contribution 2,129,024 2,546,646 2,613,500 2,613,500 2,344,111 2,344,111 2,344,111 (269,389) 212 Pers Pick‐Up 1,184,633 1,159,738 1,181,111 1,181,111 1,232,357 1,232,357 1,232,357 51,246 213 Pers/Bond 1,606,776 1,642,506 1,861,454 1,861,454 1,953,592 1,953,592 1,953,592 92,138 220 Fica 1,520,328 1,525,397 1,592,815 1,592,815 1,639,793 1,639,793 1,639,793 46,978 231 Worker's Comp 210,677 188,375 236,096 236,096 188,672 188,672 188,672 (47,424) 240 Health Insurance 5,477,148 5,529,094 5,760,294 5,760,294 5,868,779 5,868,779 5,868,779 108,485 241 District Paid Annuity ‐ ‐ 150 150 ‐ ‐ ‐ (150) 242 Retiree Veba 56,038 134,637 22,366 22,366 22,366 22,366 22,366 ‐ 245 Employer Paid Tsa 59,025 64,950 106,863 106,863 107,649 107,649 107,649 786

Total GF Assoc Payroll Costs 12,243,647 12,791,344 13,374,648 13,374,648 13,357,319 13,357,319 13,357,319 (17,329)

Compensation as % of Total Expenditures 87% 87% 85% 85% 83% 83% 83%

300 Purchased Services 2,807,556 2,827,582 3,120,404 3,120,404 3,187,728 3,187,728 3,187,728 67,324 400 Supplies and Materials 1,412,070 1,380,646 1,810,326 1,810,326 1,618,318 1,618,318 1,618,318 (192,008)

Page C‐10



2012‐13 2013‐14

500 Capital Outlay 20,988 ‐ ‐ ‐ ‐ ‐ ‐ ‐

600

Other Objects (Debt Serv, Dues & Fees, Property & Liability Insurance, Taxes, Licenses, Assessments) 628,290 608,331 632,349 632,349 659,707 659,707 659,707 27,358

700 Transfers Out 134,416 188,000 215,000 215,000 1,097,011 1,097,011 1,097,011 882,011 800 Contingency ‐ ‐ 250,000 250,000 500,000 500,000 500,000 250,000

Total General Fund Expenditures 37,910,616 38,286,766 40,723,296 40,723,296 42,046,270 42,046,270 42,046,270 1,322,974

Page C‐11

100 General Fund Expenditures by Function and Object

12‐13 Actual13‐14 Actual

14‐15 Budget

15‐16 Proposed Budget

15‐16 Approved Budget


15‐16 FTE

1111 ‐ Elementary K‐5 7,853,986 7,447,994 8,138,468 8,007,785 8007785 8007785 79.64 100 ‐ Salaries 5,039,768 4,662,219 4,897,119 5,043,636 5043636 5043636 79.64 111 ‐ LICENSED SALARIES 4,604,273 4,286,792 4,380,845 4,518,668 4518668 4518668 74.30 112 ‐ CLASSIFIED SALARIES 125,161 121,020 136,405 137,982 137982 137982 5.34 121 ‐ SUBSTITUTE LICENSED 193,248 179,774 296,450 297,191 297191 297191 ‐ 122 ‐ SUBSTITUTE CLASSIFIED 96,743 13,722 67,619 67,958 67958 67958 ‐ 123 ‐ TEMPORARY ‐ LICENSED ‐ 42,731 ‐ ‐ 0 0 ‐ 124 ‐ TEMPORARY ‐ CLASSIFIED (831) (777) ‐ ‐ 0 0 ‐ 130 ‐ OTHER PAY 14,833 17,632 11,393 11,420 11420 11420 ‐ 132 ‐ OVERTIME SALARIES 488 234 ‐ ‐ 0 0 ‐ 141 ‐ EXTRA OR EXT DUTY CONTR 5,852 1,092 4,406 10,417 10417 10417 ‐

200 ‐ Benefits 2,714,308 2,683,987 2,772,156 2,792,980 2792980 2792980 ‐ 211 ‐ PERS CONTRIBUTION 535,447 600,789 585,091 535,098 535098 535098 ‐ 212 ‐ PERS PICK‐UP 296,326 269,656 267,109 280,390 280390 280390 ‐ 213 ‐ PERS/BOND 404,978 382,011 416,346 443,947 443947 443947 ‐ 220 ‐ FICA WITHHOLDING 372,697 350,275 372,677 385,426 385426 385426 ‐ 231 ‐ WORKER'S COMP 34,114 28,495 35,096 32,423 32423 32423 ‐ 240 ‐ HEALTH INSURANCE 1,050,948 1,031,774 1,075,373 1,095,971 1095971 1095971 ‐ 245 ‐ EMPLOYER PAID TSA 19,798 20,988 20,465 19,725 19725 19725 ‐

300 ‐ Purchased 1,820 1,717 6,750 6,750 6750 6750 ‐ 311 ‐ INSTRUCTION SERVICES 750 ‐ ‐ ‐ 0 0 ‐ 322 ‐ CONTRACTED REPAIRS 598 1,051 2,500 2,500 2500 2500 ‐ 341 ‐ TRAVEL, LOCAL IN‐DISTRICT 472 214 4,250 4,250 4250 4250 ‐ 342 ‐ TRAVEL, OUT OF‐DISTRICT ‐ 452 ‐ ‐ 0 0 ‐ 353 ‐ POSTAGE ‐ ‐ ‐ ‐ 0 0 ‐

400 ‐ Materials/Supplies 98,090 100,071 462,442 164,419 164419 164419 ‐ 410 ‐ SUPPLIES 59,156 61,560 60,030 54,007 54007 54007 ‐ 413 ‐ ADDITIONAL WORKBOOKS 2,038 3,980 8,511 8,511 8511 8511 ‐ 420 ‐ TEXTBOOKS 26,828 18,055 388,500 96,500 96500 96500 ‐ 460 ‐ NON‐CONSUMABLE MATERIALS 2,158 9,281 2,350 2,350 2350 2350 ‐

Page C‐12



14‐15 Budget




15‐16 FTE

470 ‐ COMPUTER SOFTWARE 7,910 7,195 3,051 3,051 3051 3051 ‐ 1112 ‐ Intermediate Programs 5,984 ‐ ‐ ‐ 0 0 ‐ 100 ‐ Salaries (1,099) ‐ ‐ ‐ 0 0 ‐ 111 ‐ LICENSED SALARIES (1,099) ‐ ‐ ‐ 0 0 ‐

200 ‐ Benefits (6) ‐ ‐ ‐ 0 0 ‐ 231 ‐ WORKER'S COMP (6) ‐ ‐ ‐ 0 0 ‐

400 ‐ Materials/Supplies 7,090 ‐ ‐ ‐ 0 0 ‐ 410 ‐ SUPPLIES 3,140 ‐ ‐ ‐ 0 0 ‐ 420 ‐ TEXTBOOKS 3,950 ‐ ‐ ‐ 0 0 ‐ 470 ‐ COMPUTER SOFTWARE ‐ ‐ ‐ ‐ 0 0 ‐

1121 ‐ Middle Program 4,622,636 4,274,195 4,406,275 4,533,612 4533612 4533612 43.96 100 ‐ Salaries 2,961,266 2,642,219 2,716,462 2,790,177 2790177 2790177 43.96 111 ‐ LICENSED SALARIES 2,706,407 2,476,277 2,507,657 2,593,491 2593491 2593491 42.33 112 ‐ CLASSIFIED SALARIES 55,220 51,088 56,152 43,591 43591 43591 1.63 121 ‐ SUBSTITUTE LICENSED 136,484 87,402 106,163 106,428 106428 106428 ‐ 122 ‐ SUBSTITUTE CLASSIFIED 22,307 3,930 24,621 24,744 24744 24744 ‐ 130 ‐ OTHER PAY 26,468 9,344 6,619 6,635 6635 6635 ‐ 132 ‐ OVERTIME SALARIES 218 51 ‐ ‐ 0 0 ‐ 141 ‐ EXTRA OR EXT DUTY CONTR 14,161 14,127 15,250 15,288 15288 15288 ‐

200 ‐ Benefits 1,598,044 1,578,821 1,627,004 1,614,626 1614626 1614626 ‐ 211 ‐ PERS CONTRIBUTION 305,025 330,157 347,052 305,077 305077 305077 ‐ 212 ‐ PERS PICK‐UP 171,251 151,001 156,740 159,441 159441 159441 ‐ 213 ‐ PERS/BOND 234,045 213,914 244,312 252,446 252446 252446 ‐ 220 ‐ FICA WITHHOLDING 218,722 197,300 206,653 213,319 213319 213319 ‐ 231 ‐ WORKER'S COMP 20,110 16,249 17,602 17,943 17943 17943 ‐ 240 ‐ HEALTH INSURANCE 638,670 660,069 637,983 655,375 655375 655375 ‐ 245 ‐ EMPLOYER PAID TSA 10,222 10,131 16,662 11,025 11025 11025 ‐

300 ‐ Purchased 10,511 2,489 6,000 6,000 6000 6000 ‐ 322 ‐ CONTRACTED REPAIRS 2,669 2,489 6,000 6,000 6000 6000 ‐ 331 ‐ REIMB STUDENT TRANSPORT 7,633 ‐ ‐ ‐ 0 0 ‐

Page C‐13



14‐15 Budget




15‐16 FTE

332 ‐ NON REIMBURSED STDNT TRAN 80 ‐ ‐ ‐ 0 0 ‐ 341 ‐ TRAVEL, LOCAL IN‐DISTRICT 129 ‐ ‐ ‐ 0 0 ‐

400 ‐ Materials/Supplies 52,816 50,666 56,329 122,329 122329 122329 ‐ 410 ‐ SUPPLIES 38,431 34,848 37,121 37,121 37121 37121 ‐ 420 ‐ TEXTBOOKS 4,253 7,739 7,708 73,708 73708 73708 ‐ 460 ‐ NON‐CONSUMABLE MATERIALS 10,132 8,079 11,500 11,500 11500 11500 ‐

600 ‐ Dues/Claims/Liab ‐ ‐ 480 480 480 480 ‐ 640 ‐ DUES AND FEES ‐ ‐ 480 480 480 480 ‐

1122 ‐ Middle/Extracurricular 2,436 1,002 1,012 1,009 1009 1009 ‐ 100 ‐ Salaries 1,676 734 735 737 737 737 ‐ 111 ‐ LICENSED SALARIES ‐ ‐ ‐ ‐ 0 0 ‐ 112 ‐ CLASSIFIED SALARIES ‐ 6 ‐ ‐ 0 0 ‐ 121 ‐ SUBSTITUTE LICENSED ‐ ‐ ‐ ‐ 0 0 ‐ 130 ‐ OTHER PAY 950 ‐ ‐ ‐ 0 0 ‐ 144 ‐ EXTRA DUTY ATHLETICS 726 728 735 737 737 737 ‐

200 ‐ Benefits 560 268 276 272 272 272 ‐ 211 ‐ PERS CONTRIBUTION 176 99 101 98 98 98 ‐ 212 ‐ PERS PICK‐UP 100 43 44 44 44 44 ‐ 213 ‐ PERS/BOND 137 61 69 70 70 70 ‐ 220 ‐ FICA WITHHOLDING 126 55 56 56 56 56 ‐ 231 ‐ WORKER'S COMP 12 5 6 4 4 4 ‐ 232 ‐ UNEMPLOYMENT INSURANCE ‐ ‐ ‐ ‐ 0 0 ‐ 240 ‐ HEALTH INSURANCE 8 4 ‐ ‐ 0 0 ‐ 245 ‐ EMPLOYER PAID TSA ‐ ‐ ‐ ‐ 0 0 ‐

300 ‐ Purchased ‐ ‐ ‐ ‐ 0 0 ‐ 389 ‐ OTHER PURCHASED SERVICES ‐ ‐ ‐ ‐ 0 0 ‐

400 ‐ Materials/Supplies 200 ‐ ‐ ‐ 0 0 ‐ 410 ‐ SUPPLIES 200 ‐ ‐ ‐ 0 0 ‐

1123 ‐ Outdoor School‐Middle School 4,000 4,000 4,000 4,000 4000 4000 ‐ 400 ‐ Materials/Supplies 4,000 4,000 4,000 4,000 4000 4000 ‐

Page C‐14



14‐15 Budget




15‐16 FTE

410 ‐ SUPPLIES 4,000 4,000 4,000 4,000 4000 4000 ‐ 1131 ‐ High School Programs 6,073,669 6,035,445 6,159,719 6,108,462 6108462 6108462 62.08 100 ‐ Salaries 3,879,583 3,740,536 3,827,168 3,741,185 3741185 3741185 62.08 111 ‐ LICENSED SALARIES 3,264,684 3,266,447 3,324,397 3,230,804 3230804 3230804 51.33 112 ‐ CLASSIFIED SALARIES 345,747 314,987 302,394 309,468 309468 309468 10.75 121 ‐ SUBSTITUTE LICENSED 155,629 88,988 118,494 118,790 118790 118790 ‐ 122 ‐ SUBSTITUTE CLASSIFIED 13,625 9,467 14,147 14,218 14218 14218 ‐ 123 ‐ TEMPORARY ‐ LICENSED 23,651 ‐ ‐ ‐ 0 0 ‐ 130 ‐ OTHER PAY 18,077 11,058 9,847 9,871 9871 9871 ‐ 132 ‐ OVERTIME SALARIES 2,606 239 ‐ ‐ 0 0 ‐ 141 ‐ EXTRA OR EXT DUTY CONTR 43,667 40,222 51,396 51,524 51524 51524 ‐ 144 ‐ EXTRA DUTY ATHLETICS 11,897 9,128 6,494 6,510 6510 6510 ‐

200 ‐ Benefits 2,098,615 2,178,726 2,197,161 2,165,887 2165887 2165887 ‐ 211 ‐ PERS CONTRIBUTION 403,538 483,661 477,179 419,245 419245 419245 ‐ 212 ‐ PERS PICK‐UP 225,094 216,445 217,089 214,131 214131 214131 ‐ 213 ‐ PERS/BOND 308,014 308,704 339,381 341,632 341632 341632 ‐ 220 ‐ FICA WITHHOLDING 285,534 279,592 286,866 285,280 285280 285280 ‐ 231 ‐ WORKER'S COMP 26,903 23,452 23,217 24,092 24092 24092 ‐ 240 ‐ HEALTH INSURANCE 832,379 849,356 835,581 864,621 864621 864621 ‐ 245 ‐ EMPLOYER PAID TSA 17,154 17,516 17,847 16,886 16886 16886 ‐

300 ‐ Purchased 12,358 12,955 23,223 23,223 23223 23223 ‐ 322 ‐ CONTRACTED REPAIRS ‐ 517 6,000 6,000 6000 6000 ‐ 341 ‐ TRAVEL, LOCAL IN‐DISTRICT 542 417 223 223 223 223 ‐ 342 ‐ TRAVEL, OUT OF‐DISTRICT ‐ 80 2,000 2,000 2000 2000 ‐ 353 ‐ POSTAGE 11,816 11,942 15,000 15,000 15000 15000 ‐ 370 ‐ TUITION TO OTHER AGENCIES ‐ ‐ ‐ ‐ 0 0 ‐

400 ‐ Materials/Supplies 83,113 103,227 111,367 177,367 177367 177367 ‐ 410 ‐ SUPPLIES 65,258 55,808 72,867 72,867 72867 72867 ‐ 420 ‐ TEXTBOOKS 17,855 19,144 18,500 84,500 84500 84500 ‐ 460 ‐ NON‐CONSUMABLE MATERIALS ‐ 28,275 15,000 15,000 15000 15000 ‐

Page C‐15



14‐15 Budget




15‐16 FTE

470 ‐ COMPUTER SOFTWARE ‐ ‐ 5,000 5,000 5000 5000 ‐ 600 ‐ Dues/Claims/Liab ‐ ‐ 800 800 800 800 ‐ 640 ‐ DUES AND FEES ‐ ‐ 800 800 800 800 ‐

1132 ‐ High School Extracurricular 377,770 459,855 453,001 449,443 449443 449443 0.83 100 ‐ Salaries 243,811 302,604 277,695 280,921 280921 280921 0.83 111 ‐ LICENSED SALARIES ‐ 39,580 45,011 46,626 46626 46626 0.83 112 ‐ CLASSIFIED SALARIES ‐ 18 ‐ ‐ 0 0 ‐ 121 ‐ SUBSTITUTE LICENSED 646 18,121 ‐ ‐ 0 0 ‐ 122 ‐ SUBSTITUTE CLASSIFIED ‐ 490 ‐ ‐ 0 0 ‐ 130 ‐ OTHER PAY ‐ 4,531 ‐ ‐ 0 0 ‐ 144 ‐ EXTRA DUTY ATHLETICS 243,165 239,864 232,684 234,295 234295 234295 ‐

200 ‐ Benefits 71,709 102,163 120,806 114,022 114022 114022 ‐ 211 ‐ PERS CONTRIBUTION 21,590 30,566 28,686 34,604 34604 34604 ‐ 212 ‐ PERS PICK‐UP 12,670 14,636 13,718 16,856 16856 16856 ‐ 213 ‐ PERS/BOND 17,315 20,734 21,383 26,687 26687 26687 ‐ 220 ‐ FICA WITHHOLDING 18,376 22,779 21,442 21,491 21491 21491 ‐ 231 ‐ WORKER'S COMP 1,689 1,892 1,690 1,717 1717 1717 ‐ 240 ‐ HEALTH INSURANCE 68 11,327 33,639 12,418 12418 12418 ‐ 245 ‐ EMPLOYER PAID TSA ‐ 228 249 249 249 249 ‐

300 ‐ Purchased 56,250 54,403 51,000 51,000 51000 51000 ‐ 312 ‐ WORKSHOPS/INSTR PRO IMPR ‐ 652 ‐ ‐ 0 0 ‐ 315 ‐ MGMT SVS / CONSUL ‐ INSTR 47,745 47,207 45,000 45,000 45000 45000 ‐ 322 ‐ CONTRACTED REPAIRS 5,604 4,000 3,000 3,000 3000 3000 ‐ 324 ‐ RENTALS ‐ ‐ 2,000 2,000 2000 2000 ‐ 332 ‐ NON REIMBURSED STDNT TRAN 1,756 ‐ ‐ ‐ 0 0 ‐ 342 ‐ TRAVEL, OUT OF‐DISTRICT 1,146 2,544 1,000 1,000 1000 1000 ‐

400 ‐ Materials/Supplies ‐ 1,031 ‐ ‐ 0 0 ‐ 410 ‐ SUPPLIES ‐ 532 ‐ ‐ 0 0 ‐ 460 ‐ NON‐CONSUMABLE MATERIALS ‐ ‐ ‐ ‐ 0 0 ‐ 470 ‐ COMPUTER SOFTWARE ‐ 499 ‐ ‐ 0 0 ‐

Page C‐16



14‐15 Budget




15‐16 FTE

600 ‐ Dues/Claims/Liab 6,000 (345) 3,500 3,500 3500 3500 ‐ 640 ‐ DUES AND FEES 6,000 (345) 3,500 3,500 3500 3500 ‐

1210 ‐ Talented & Gifted Program 24,931 25,985 31,496 33,575 33575 33575 ‐ 100 ‐ Salaries 19,530 20,931 24,287 24,349 24349 24349 ‐ 111 ‐ LICENSED SALARIES ‐ ‐ ‐ ‐ 0 0 ‐ 121 ‐ SUBSTITUTE LICENSED 4,603 1,110 7,042 7,060 7060 7060 ‐ 130 ‐ OTHER PAY 4,926 9,821 7,120 7,138 7138 7138 ‐ 141 ‐ EXTRA OR EXT DUTY CONTR 10,000 10,000 10,125 10,151 10151 10151 ‐

200 ‐ Benefits 4,277 5,026 4,959 6,976 6976 6976 ‐ 211 ‐ PERS CONTRIBUTION 1,085 1,496 1,433 2,287 2287 2287 ‐ 212 ‐ PERS PICK‐UP 662 746 714 1,037 1037 1037 ‐ 213 ‐ PERS/BOND 904 1,057 1,113 1,643 1643 1643 ‐ 220 ‐ FICA WITHHOLDING 1,494 1,599 1,560 1,862 1862 1862 ‐ 231 ‐ WORKER'S COMP 132 129 140 147 147 147 ‐

300 ‐ Purchased ‐ ‐ ‐ ‐ 0 0 ‐ 341 ‐ TRAVEL, LOCAL IN‐DISTRICT ‐ ‐ ‐ ‐ 0 0 ‐

400 ‐ Materials/Supplies 1,125 28 2,250 2,250 2250 2250 ‐ 410 ‐ SUPPLIES 1,125 28 2,250 2,250 2250 2250 ‐

1221 ‐ Therapeutic Learning Ctr 66,438 159,036 162,726 172,622 172622 172622 2.63 100 ‐ Salaries 41,546 100,197 101,017 101,825 101825 101825 2.63 111 ‐ LICENSED SALARIES ‐ 56,670 60,087 61,988 61988 61988 1.00 112 ‐ CLASSIFIED SALARIES 39,430 39,757 39,901 38,805 38805 38805 1.63 121 ‐ SUBSTITUTE LICENSED ‐ 1,281 1,029 1,032 1032 1032 ‐ 122 ‐ SUBSTITUTE CLASSIFIED 1,990 2,111 ‐ ‐ 0 0 ‐ 130 ‐ OTHER PAY 126 378 ‐ ‐ 0 0 ‐

200 ‐ Benefits 24,479 58,839 61,710 70,797 70797 70797 ‐ 211 ‐ PERS CONTRIBUTION 3,853 11,417 12,474 7,666 7666 7666 ‐ 212 ‐ PERS PICK‐UP 2,400 5,810 5,958 5,957 5957 5957 ‐ 213 ‐ PERS/BOND 3,281 8,230 9,286 9,432 9432 9432 ‐ 220 ‐ FICA WITHHOLDING 3,042 7,497 7,622 7,674 7674 7674 ‐

Page C‐17



14‐15 Budget




15‐16 FTE

231 ‐ WORKER'S COMP 285 623 665 670 670 670 ‐ 240 ‐ HEALTH INSURANCE 11,618 25,262 25,704 39,398 39398 39398 ‐ 245 ‐ EMPLOYER PAID TSA ‐ ‐ ‐ ‐ 0 0 ‐

300 ‐ Purchased 414 ‐ ‐ ‐ 0 0 ‐ 341 ‐ TRAVEL, LOCAL IN‐DISTRICT 414 ‐ ‐ ‐ 0 0 ‐

1222 ‐ High Needs 1,091,812 851,034 874,597 831,044 831044 831044 16.50 100 ‐ Salaries 607,303 466,961 476,393 464,803 464803 464803 16.50 111 ‐ LICENSED SALARIES 63,061 41,182 43,280 45,200 45200 45200 1.00 112 ‐ CLASSIFIED SALARIES 532,606 398,692 417,719 404,164 404164 404164 15.50 121 ‐ SUBSTITUTE LICENSED ‐ 1,206 ‐ ‐ 0 0 ‐ 122 ‐ SUBSTITUTE CLASSIFIED 3,683 16,682 2,585 2,599 2599 2599 ‐ 130 ‐ OTHER PAY 7,952 9,175 12,808 12,840 12840 12840 ‐ 132 ‐ OVERTIME SALARIES ‐ 24 ‐ ‐ 0 0 ‐

200 ‐ Benefits 454,788 351,005 361,581 356,864 356864 356864 ‐ 211 ‐ PERS CONTRIBUTION 60,339 56,093 56,220 45,333 45333 45333 ‐ 212 ‐ PERS PICK‐UP 34,960 26,510 26,625 26,788 26788 26788 ‐ 213 ‐ PERS/BOND 47,748 37,532 41,497 42,415 42415 42415 ‐ 220 ‐ FICA WITHHOLDING 43,637 33,964 35,092 34,354 34354 34354 ‐ 231 ‐ WORKER'S COMP 4,310 3,678 3,659 3,121 3121 3121 ‐ 240 ‐ HEALTH INSURANCE 263,794 193,228 198,337 204,853 204853 204853 ‐ 241 ‐ DISTRICT PAID ANNUITY ‐ ‐ 150 ‐ 0 0 ‐ 245 ‐ EMPLOYER PAID TSA ‐ ‐ ‐ ‐ 0 0 ‐

300 ‐ Purchased 23,208 25,574 27,626 1,977 1977 1977 ‐ 312 ‐ WORK SHOPS/INSTR PRO IMPR ‐ ‐ ‐ ‐ 0 0 ‐ 341 ‐ TRAVEL, LOCAL IN‐DISTRICT 855 1,004 1,832 1,482 1482 1482 ‐ 342 ‐ TRAVEL, OUT OF‐DISTRICT (201) ‐ 794 495 495 495 ‐ 351 ‐ TELEPHONE ‐ 320 ‐ ‐ 0 0 ‐ 389 ‐ OTHER PURCHASED SERVICES 22,554 24,251 25,000 ‐ 0 0 ‐

400 ‐ Materials/Supplies 6,513 7,493 8,998 7,400 7400 7400 ‐ 410 ‐ SUPPLIES 6,472 5,622 7,750 6,500 6500 6500 ‐

Page C‐18



14‐15 Budget




15‐16 FTE

420 ‐ TEXTBOOKS 42 1,244 1,248 900 900 900 ‐ 460 ‐ NON‐CONSUMABLE MATERIALS ‐ 558 ‐ ‐ 0 0 ‐ 470 ‐ COMPUTER SOFTWARE ‐ 69 ‐ ‐ 0 0 ‐

1223 ‐ Behavior Programs 104,396 140,855 147,742 147,789 147789 147789 1.88 100 ‐ Salaries 67,992 88,650 92,199 92,971 92971 92971 1.88 111 ‐ LICENSED SALARIES 67,992 68,332 68,712 69,367 69367 69367 1.00 112 ‐ CLASSIFIED SALARIES ‐ 18,250 23,371 23,487 23487 23487 0.88 121 ‐ SUBSTITUTE LICENSED ‐ 1,196 ‐ ‐ 0 0 ‐ 122 ‐ SUBSTITUTE CLASSIFIED ‐ 872 116 117 117 117 ‐

200 ‐ Benefits 35,592 51,575 53,542 53,818 53818 53818 ‐ 211 ‐ PERS CONTRIBUTION 6,479 10,285 11,138 7,891 7891 7891 ‐ 212 ‐ PERS PICK‐UP 4,037 5,233 5,526 5,537 5537 5537 ‐ 213 ‐ PERS/BOND 5,517 7,413 8,614 8,768 8768 8768 ‐ 220 ‐ FICA WITHHOLDING 5,128 6,746 7,111 7,070 7070 7070 ‐ 231 ‐ WORKER'S COMP 452 546 556 605 605 605 ‐ 240 ‐ HEALTH INSURANCE 13,680 21,053 20,297 23,647 23647 23647 ‐ 245 ‐ EMPLOYER PAID TSA 300 300 300 300 300 300 ‐

400 ‐ Materials/Supplies 813 630 2,000 1,000 1000 1000 ‐ 410 ‐ SUPPLIES 813 52 2,000 1,000 1000 1000 ‐ 460 ‐ NON‐CONSUMABLE MATERIALS ‐ 578 ‐ ‐ 0 0 ‐

1230 ‐ Physical Disabled Program 213,494 127,016 218,674 167,486 167486 167486 1.00 100 ‐ Salaries 94,687 49,972 109,767 56,174 56174 56174 1.00 111 ‐ LICENSED SALARIES 94,687 49,972 108,573 54,977 54977 54977 1.00 121 ‐ SUBSTITUTE LICENSED ‐ ‐ 343 344 344 344 ‐ 130 ‐ OTHER PAY ‐ ‐ 851 853 853 853 ‐

200 ‐ Benefits 54,159 26,948 42,416 21,671 21671 21671 ‐ 211 ‐ PERS CONTRIBUTION 10,089 5,024 8,349 4,358 4358 4358 ‐ 212 ‐ PERS PICK‐UP 5,681 2,323 3,885 3,350 3350 3350 ‐ 213 ‐ PERS/BOND 7,764 3,291 6,055 5,304 5304 5304 ‐ 220 ‐ FICA WITHHOLDING 6,498 3,053 7,706 4,297 4297 4297 ‐

Page C‐19



14‐15 Budget




15‐16 FTE

231 ‐ WORKER'S COMP 639 305 623 364 364 364 ‐ 240 ‐ HEALTH INSURANCE 23,028 12,593 15,351 3,698 3698 3698 ‐ 245 ‐ EMPLOYER PAID TSA 460 360 447 300 300 300 ‐

300 ‐ Purchased 63,066 48,839 65,491 88,141 88141 88141 ‐ 313 ‐ STUDENT SERVICES ‐ ‐ 3,000 ‐ 0 0 ‐ 322 ‐ CONTRACTED REPAIRS ‐ ‐ 500 250 250 250 ‐ 341 ‐ TRAVEL, LOCAL IN‐DISTRICT 1,760 1,451 891 1,791 1791 1791 ‐ 342 ‐ TRAVEL, OUT OF‐DISTRICT 242 ‐ ‐ ‐ 0 0 ‐ 389 ‐ OTHER PURCHASED SERVICES 61,064 47,388 61,100 86,100 86100 86100 ‐


1250 ‐ Resource Rooms 1,395,414 1,924,009 1,944,807 1,961,855 1961855 1961855 29.25 100 ‐ Salaries 807,158 1,125,236 1,151,053 1,176,892 1176892 1176892 29.25 111 ‐ LICENSED SALARIES 381,684 616,037 667,576 713,889 713889 713889 13.00 112 ‐ CLASSIFIED SALARIES 425,038 453,147 449,684 429,240 429240 429240 16.25 121 ‐ SUBSTITUTE LICENSED ‐ 38,858 ‐ ‐ 0 0 ‐ 122 ‐ SUBSTITUTE CLASSIFIED ‐ 11,368 29,123 29,269 29269 29269 ‐ 130 ‐ OTHER PAY 436 5,826 4,671 4,494 4494 4494 ‐

200 ‐ Benefits 580,416 790,166 780,528 772,813 772813 772813 ‐ 211 ‐ PERS CONTRIBUTION 86,525 144,684 141,721 125,017 125017 125017 ‐ 212 ‐ PERS PICK‐UP 47,812 66,149 65,060 67,855 67855 67855 ‐ 213 ‐ PERS/BOND 65,343 93,711 101,410 107,437 107437 107437 ‐ 220 ‐ FICA WITHHOLDING 59,464 83,892 85,826 88,756 88756 88756 ‐ 231 ‐ WORKER'S COMP 5,619 7,039 7,167 7,731 7731 7731 ‐ 232 ‐ UNEMPLOYMENT INSURANCE ‐ ‐ ‐ ‐ 0 0 ‐ 240 ‐ HEALTH INSURANCE 314,753 393,216 377,544 374,442 374442 374442 ‐ 245 ‐ EMPLOYER PAID TSA 900 1,475 1,800 1,575 1575 1575 ‐

300 ‐ Purchased 858 96 1,547 ‐ 0 0 ‐ 341 ‐ TRAVEL, LOCAL IN‐DISTRICT 494 96 574 ‐ 0 0 ‐ 342 ‐ TRAVEL, OUT OF‐DISTRICT 364 ‐ 973 ‐ 0 0 ‐

Page C‐20



14‐15 Budget




15‐16 FTE

353 ‐ POSTAGE ‐ ‐ ‐ ‐ 0 0 ‐ 400 ‐ Materials/Supplies 6,982 8,510 11,679 12,150 12150 12150 ‐ 410 ‐ SUPPLIES 2,664 4,046 6,300 7,450 7450 7450 ‐ 420 ‐ TEXTBOOKS 1,113 1,617 4,242 4,700 4700 4700 ‐ 460 ‐ NON‐CONSUMABLE MATERIALS ‐ 2,563 ‐ ‐ 0 0 ‐ 470 ‐ COMPUTER SOFTWARE 3,206 284 1,137 ‐ 0 0 ‐

1260 ‐ Early Intervention 77,216 98,331 53,574 151,337 151337 151337 0.99 100 ‐ Salaries 52,036 64,190 33,752 100,413 100413 100413 0.99 111 ‐ LICENSED SALARIES 52,036 64,190 33,752 100,413 100413 100413 0.99

200 ‐ Benefits 25,181 34,141 19,823 50,924 50924 50924 ‐ 211 ‐ PERS CONTRIBUTION 5,680 8,697 4,498 13,189 13189 13189 ‐ 212 ‐ PERS PICK‐UP 3,122 3,851 2,025 6,024 6024 6024 ‐ 213 ‐ PERS/BOND 4,267 5,456 3,157 9,317 9317 9317 ‐ 220 ‐ FICA WITHHOLDING 3,844 4,793 2,582 7,682 7682 7682 ‐ 231 ‐ WORKER'S COMP 346 387 196 736 736 736 ‐ 240 ‐ HEALTH INSURANCE 7,657 10,579 7,143 13,369 13369 13369 ‐ 245 ‐ EMPLOYER PAID TSA 264 378 222 607 607 607 ‐

1271 ‐ Remediation ‐ 300,122 367,000 386,334 386334 386334 4.50 100 ‐ Salaries ‐ 185,842 223,465 237,194 237194 237194 4.50 111 ‐ LICENSED SALARIES ‐ 183,483 223,465 237,194 237194 237194 4.50 121 ‐ SUBSTITUTE LICENSED ‐ 2,135 ‐ ‐ 0 0 ‐ 130 ‐ OTHER PAY ‐ 224 ‐ ‐ 0 0 ‐

200 ‐ Benefits ‐ 114,279 143,535 149,140 149140 149140 ‐ 211 ‐ PERS CONTRIBUTION ‐ 23,962 26,711 24,459 24459 24459 ‐ 212 ‐ PERS PICK‐UP ‐ 11,112 12,480 14,232 14232 14232 ‐ 213 ‐ PERS/BOND ‐ 15,742 19,453 22,534 22534 22534 ‐ 220 ‐ FICA WITHHOLDING ‐ 13,650 17,064 18,145 18145 18145 ‐ 231 ‐ WORKER'S COMP ‐ 1,144 1,293 1,546 1546 1546 ‐ 240 ‐ HEALTH INSURANCE ‐ 47,632 65,634 67,324 67324 67324 ‐ 245 ‐ EMPLOYER PAID TSA ‐ 1,038 900 900 900 900 ‐

Page C‐21



14‐15 Budget




15‐16 FTE

1281 ‐ Tuition Reimb, Students 12,669 9,906 22,000 22,000 22000 22000 ‐ 300 ‐ Purchased 12,669 9,906 22,000 22,000 22000 22000 ‐ 341 ‐ TRAVEL, LOCAL IN‐DISTRICT 403 ‐ ‐ ‐ 0 0 ‐ 342 ‐ TRAVEL, OUT OF‐DISTRICT 94 ‐ ‐ ‐ 0 0 ‐ 370 ‐ TUITION TO OTHER AGENCIES 12,172 9,906 22,000 22,000 22000 22000 ‐

1282 ‐ HRVHS Alt Ed 172,987 132,241 ‐ 9,951 9951 9951 ‐ 100 ‐ Salaries 97,772 80,996 ‐ ‐ 0 0 ‐ 111 ‐ LICENSED SALARIES 97,772 80,996 ‐ ‐ 0 0 ‐

200 ‐ Benefits 52,026 48,686 ‐ ‐ 0 0 ‐ 211 ‐ PERS CONTRIBUTION 9,827 10,761 ‐ ‐ 0 0 ‐ 212 ‐ PERS PICK‐UP 5,866 4,850 ‐ ‐ 0 0 ‐ 213 ‐ PERS/BOND 8,017 6,870 ‐ ‐ 0 0 ‐ 220 ‐ FICA WITHHOLDING 7,356 6,175 ‐ ‐ 0 0 ‐ 231 ‐ WORKER'S COMP 655 496 ‐ ‐ 0 0 ‐ 240 ‐ HEALTH INSURANCE 19,858 18,846 ‐ ‐ 0 0 ‐ 245 ‐ EMPLOYER PAID TSA 446 690 ‐ ‐ 0 0 ‐

300 ‐ Purchased ‐ ‐ ‐ 9,951 9951 9951 ‐ 324 ‐ RENTALS ‐ ‐ ‐ 9,951 9951 9951 ‐

400 ‐ Materials/Supplies 23,190 2,559 ‐ ‐ 0 0 ‐ 410 ‐ SUPPLIES 2,190 2,559 ‐ ‐ 0 0 ‐ 470 ‐ COMPUTER SOFTWARE 21,000 ‐ ‐ ‐ 0 0 ‐

1291 ‐ English as a 2nd Language 1,383,629 1,553,565 1,507,609 1,517,741 1517741 1517741 21.80 100 ‐ Salaries 829,912 913,376 881,888 892,381 892381 892381 21.80 111 ‐ LICENSED SALARIES 488,161 544,968 536,390 534,334 534334 534334 8.61 112 ‐ CLASSIFIED SALARIES 340,868 348,835 345,498 358,047 358047 358047 13.19 121 ‐ SUBSTITUTE LICENSED ‐ 8,399 ‐ ‐ 0 0 ‐ 122 ‐ SUBSTITUTE CLASSIFIED ‐ 8,477 ‐ ‐ 0 0 ‐ 130 ‐ OTHER PAY 814 1,999 ‐ ‐ 0 0 ‐ 132 ‐ OVERTIME SALARIES 69 699 ‐ ‐ 0 0 ‐

200 ‐ Benefits 549,224 637,344 616,817 616,457 616457 616457 ‐

Page C‐22



14‐15 Budget




15‐16 FTE

211 ‐ PERS CONTRIBUTION 86,961 118,839 115,017 100,242 100242 100242 ‐ 212 ‐ PERS PICK‐UP 49,004 53,531 52,343 52,707 52707 52707 ‐ 213 ‐ PERS/BOND 66,972 75,835 81,588 83,452 83452 83452 ‐ 220 ‐ FICA WITHHOLDING 60,895 67,983 67,690 67,202 67202 67202 ‐ 231 ‐ WORKER'S COMP 5,669 5,644 5,619 5,845 5845 5845 ‐ 240 ‐ HEALTH INSURANCE 277,889 311,508 291,964 304,474 304474 304474 ‐ 245 ‐ EMPLOYER PAID TSA 1,834 4,004 2,598 2,535 2535 2535 ‐


400 ‐ Materials/Supplies 4,492 2,845 8,903 8,903 8903 8903 ‐ 410 ‐ SUPPLIES 4,314 832 7,370 7,370 7370 7370 ‐ 413 ‐ ADDITIONAL WORKBOOKS 179 871 1,533 1,533 1533 1533 ‐ 460 ‐ NON‐CONSUMABLE MATERIALS ‐ 1,143 ‐ ‐ 0 0 ‐

1292 ‐ Teen Parent Program 15,685 2,426 12,719 9,567 9567 9567 ‐ 100 ‐ Salaries 6,024 198 5,858 5,889 5889 5889 ‐ 112 ‐ CLASSIFIED SALARIES 5,572 8 5,858 5,889 5889 5889 ‐ 122 ‐ SUBSTITUTE CLASSIFIED 58 ‐ ‐ ‐ 0 0 ‐ 130 ‐ OTHER PAY 395 88 ‐ ‐ 0 0 ‐ 132 ‐ OVERTIME SALARIES ‐ 102 ‐ ‐ 0 0 ‐

200 ‐ Benefits 5,183 70 5,361 2,178 2178 2178 ‐ 211 ‐ PERS CONTRIBUTION 626 26 808 779 779 779 ‐ 212 ‐ PERS PICK‐UP 335 11 348 353 353 353 ‐ 213 ‐ PERS/BOND 453 16 554 559 559 559 ‐ 220 ‐ FICA WITHHOLDING 440 15 450 451 451 451 ‐ 231 ‐ WORKER'S COMP 43 1 46 36 36 36 ‐ 240 ‐ HEALTH INSURANCE 3,287 1 3,155 ‐ 0 0 ‐

300 ‐ Purchased 392 72 ‐ ‐ 0 0 ‐ 342 ‐ TRAVEL, OUT OF‐DISTRICT 392 72 ‐ ‐ 0 0 ‐


Page C‐23



14‐15 Budget




15‐16 FTE

1296 ‐ Tutoring ‐ 66,484 56,497 55,620 55620 55620 ‐ 100 ‐ Salaries ‐ 51,431 40,500 40,601 40601 40601 ‐ 130 ‐ OTHER PAY ‐ 51,431 40,500 40,601 40601 40601 ‐

200 ‐ Benefits ‐ 14,539 15,997 15,019 15019 15019 ‐ 211 ‐ PERS CONTRIBUTION ‐ 4,737 5,585 5,374 5374 5374 ‐ 212 ‐ PERS PICK‐UP ‐ 2,321 2,430 2,438 2438 2438 ‐ 213 ‐ PERS/BOND ‐ 3,287 3,788 3,858 3858 3858 ‐ 220 ‐ FICA WITHHOLDING ‐ 3,872 3,098 3,104 3104 3104 ‐ 231 ‐ WORKER'S COMP ‐ 322 330 245 245 245 ‐ 232 ‐ UNEMPLOYMENT INSURANCE ‐ ‐ ‐ ‐ 0 0 ‐ 240 ‐ HEALTH INSURANCE ‐ ‐ 766 ‐ 0 0 ‐ 245 ‐ EMPLOYER PAID TSA ‐ ‐ ‐ ‐ 0 0 ‐

300 ‐ Purchased ‐ 514 ‐ ‐ 0 0 ‐ 341 ‐ TRAVEL, LOCAL IN‐DISTRICT ‐ 514 ‐ ‐ 0 0 ‐ 342 ‐ TRAVEL, OUT OF‐DISTRICT ‐ ‐ ‐ ‐ 0 0 ‐

1299 ‐ Other Programs‐NDI/Klahre 306,547 319,804 386,589 385,564 385564 385564 0.25 100 ‐ Salaries ‐ 16,103 16,329 16,327 16327 16327 0.25 111 ‐ LICENSED SALARIES ‐ 16,103 16,329 16,327 16327 16327 0.25

200 ‐ Benefits ‐ 5,772 9,909 8,886 8886 8886 ‐ 211 ‐ PERS CONTRIBUTION ‐ 1,899 2,252 1,261 1261 1261 ‐ 212 ‐ PERS PICK‐UP ‐ 966 980 980 980 980 ‐ 213 ‐ PERS/BOND ‐ 1,369 1,527 1,551 1551 1551 ‐ 220 ‐ FICA WITHHOLDING ‐ 1,232 1,249 1,249 1249 1249 ‐ 231 ‐ WORKER'S COMP ‐ 101 123 105 105 105 ‐ 240 ‐ HEALTH INSURANCE ‐ 206 3,703 3,740 3740 3740 ‐ 245 ‐ EMPLOYER PAID TSA ‐ ‐ 75 ‐ 0 0 ‐

300 ‐ Purchased 306,547 297,929 360,351 360,351 360351 360351 ‐ 319 ‐ OTHER INSTRUCT/PROF/TECH 306,547 297,929 360,351 360,351 360351 360351 ‐

1300 ‐ Adult/Cont Education 32,616 33,194 ‐ ‐ 0 0 ‐ 100 ‐ Salaries 19,140 19,309 ‐ ‐ 0 0 ‐

Page C‐24



14‐15 Budget




15‐16 FTE

112 ‐ CLASSIFIED SALARIES 7,674 7,747 ‐ ‐ 0 0 ‐ 114 ‐ MANAGERIAL‐CLASSIFIED 11,466 11,561 ‐ ‐ 0 0 ‐

200 ‐ Benefits 13,476 13,886 ‐ ‐ 0 0 ‐ 211 ‐ PERS CONTRIBUTION 3,219 4,201 ‐ ‐ 0 0 ‐ 212 ‐ PERS PICK‐UP 1,131 1,221 ‐ ‐ 0 0 ‐ 213 ‐ PERS/BOND 600 629 ‐ ‐ 0 0 ‐ 220 ‐ FICA WITHHOLDING 1,353 1,365 ‐ ‐ 0 0 ‐ 231 ‐ WORKER'S COMP 465 445 ‐ ‐ 0 0 ‐ 240 ‐ HEALTH INSURANCE 6,709 6,025 ‐ ‐ 0 0 ‐

2112 ‐ Child Development Special 134,628 300,584 309,161 311,363 311363 311363 2.80 100 ‐ Salaries 87,615 194,792 197,703 200,425 200425 200425 2.80 111 ‐ LICENSED SALARIES 87,615 194,279 197,703 200,425 200425 200425 2.80 121 ‐ SUBSTITUTE LICENSED ‐ 512 ‐ ‐ 0 0 ‐

200 ‐ Benefits 47,013 105,793 110,213 109,443 109443 109443 ‐ 211 ‐ PERS CONTRIBUTION 9,482 26,845 27,304 26,522 26522 26522 ‐ 212 ‐ PERS PICK‐UP 5,257 11,682 11,883 12,026 12026 12026 ‐ 213 ‐ PERS/BOND 7,184 16,550 19,279 19,040 19040 19040 ‐ 220 ‐ FICA WITHHOLDING 6,440 14,677 15,425 15,333 15333 15333 ‐ 231 ‐ WORKER'S COMP 582 1,175 1,181 1,281 1281 1281 ‐ 240 ‐ HEALTH INSURANCE 17,642 33,964 34,001 34,341 34341 34341 ‐ 245 ‐ EMPLOYER PAID TSA 425 900 1,140 900 900 900 ‐

300 ‐ Purchased ‐ ‐ 995 495 495 495 ‐ 341 ‐ TRAVEL, LOCAL IN‐DISTRICT ‐ ‐ 495 495 495 495 ‐ 342 ‐ TRAVEL, OUT OF‐DISTRICT ‐ ‐ 500 ‐ 0 0 ‐

400 ‐ Materials/Supplies ‐ ‐ 250 1,000 1000 1000 ‐ 410 ‐ SUPPLIES ‐ ‐ 250 1,000 1000 1000 ‐

2122 ‐ Counseling Services 468,548 618,920 636,494 638,114 638114 638114 7.00 100 ‐ Salaries 290,848 376,736 383,575 390,935 390935 390935 7.00 111 ‐ LICENSED SALARIES 255,715 336,592 345,832 353,016 353016 353016 6.00 112 ‐ CLASSIFIED SALARIES 32,285 34,069 34,231 34,398 34398 34398 1.00

Page C‐25



14‐15 Budget




15‐16 FTE

122 ‐ SUBSTITUTE CLASSIFIED ‐ 633 ‐ ‐ 0 0 ‐ 130 ‐ OTHER PAY ‐ 1,975 ‐ ‐ 0 0 ‐ 141 ‐ EXTRA OR EXT DUTY CONTR 2,848 3,469 3,512 3,521 3521 3521 ‐

200 ‐ Benefits 172,191 236,042 250,222 244,482 244482 244482 ‐ 211 ‐ PERS CONTRIBUTION 31,053 49,295 51,462 45,143 45143 45143 ‐ 212 ‐ PERS PICK‐UP 17,380 22,437 23,046 23,376 23376 23376 ‐ 213 ‐ PERS/BOND 23,753 31,785 37,387 37,012 37012 37012 ‐ 220 ‐ FICA WITHHOLDING 21,460 28,174 29,261 29,804 29804 29804 ‐ 231 ‐ WORKER'S COMP 1,995 2,357 2,973 2,533 2533 2533 ‐ 240 ‐ HEALTH INSURANCE 74,300 100,320 104,030 104,814 104814 104814 ‐ 245 ‐ EMPLOYER PAID TSA 2,250 1,674 2,063 1,800 1800 1800 ‐

300 ‐ Purchased 4,285 4,677 1,000 1,000 1000 1000 ‐ 313 ‐ STUDENT SERVICES 4,285 ‐ 1,000 1,000 1000 1000 ‐ 316 ‐ DATA PROCESSING SERVICES ‐ 4,677 ‐ ‐ 0 0 ‐

400 ‐ Materials/Supplies 1,224 1,464 1,497 1,497 1497 1497 ‐ 410 ‐ SUPPLIES 1,224 669 1,000 1,000 1000 1000 ‐ 420 ‐ TEXTBOOKS ‐ ‐ 497 497 497 497 ‐ 460 ‐ NON‐CONSUMABLE MATERIALS ‐ 795 ‐ ‐ 0 0 ‐


2123 ‐ Medicaid Billing 9,017 15,403 17,347 16,920 16920 16920 0.19 100 ‐ Salaries 4,652 4,663 5,705 5,389 5389 5389 0.19 112 ‐ CLASSIFIED SALARIES 4,652 4,663 5,705 5,389 5389 5389 0.19

200 ‐ Benefits 4,364 4,580 5,642 5,531 5531 5531 ‐ 211 ‐ PERS CONTRIBUTION 506 629 757 685 685 685 ‐ 212 ‐ PERS PICK‐UP 273 274 329 311 311 311 ‐ 213 ‐ PERS/BOND 373 388 534 492 492 492 ‐ 220 ‐ FICA WITHHOLDING 345 342 394 396 396 396 ‐ 231 ‐ WORKER'S COMP 33 30 42 36 36 36 ‐ 240 ‐ HEALTH INSURANCE 2,834 2,918 3,586 3,611 3611 3611 ‐

Page C‐26



14‐15 Budget




15‐16 FTE

300 ‐ Purchased ‐ 6,160 6,000 6,000 6000 6000 ‐ 389 ‐ OTHER PURCHASED SERVICES ‐ 6,160 6,000 6,000 6000 6000 ‐

2130 ‐ Health Services ‐ 64,285 64,512 64,512 64512 64512 ‐ 300 ‐ Purchased ‐ 64,285 64,512 64,512 64512 64512 ‐ 313 ‐ STUDENT SERVICES ‐ 64,285 64,512 64,512 64512 64512 ‐ 389 ‐ OTHER PURCHASED SERVICES ‐ ‐ ‐ ‐ 0 0 ‐

2133 ‐ Appraisal Services (SPED) 237,031 238,807 268,503 270,917 270917 270917 2.75 100 ‐ Salaries 147,647 152,113 160,397 164,346 164346 164346 2.75 111 ‐ LICENSED SALARIES 140,997 147,208 155,418 159,354 159354 159354 2.75 141 ‐ EXTRA OR EXT DUTY CONTR 6,650 4,905 4,979 4,992 4992 4992 ‐

200 ‐ Benefits 79,488 81,593 99,938 96,571 96571 96571 ‐ 211 ‐ PERS CONTRIBUTION 14,776 16,077 19,946 15,720 15720 15720 ‐ 212 ‐ PERS PICK‐UP 8,757 7,677 9,624 9,861 9861 9861 ‐ 213 ‐ PERS/BOND 11,967 10,876 15,614 15,613 15613 15613 ‐ 220 ‐ FICA WITHHOLDING 11,129 11,509 12,184 12,573 12573 12573 ‐ 231 ‐ WORKER'S COMP 1,076 1,010 1,010 1,061 1061 1061 ‐ 240 ‐ HEALTH INSURANCE 31,482 33,845 40,735 41,143 41143 41143 ‐ 245 ‐ EMPLOYER PAID TSA 300 600 825 600 600 600 ‐

300 ‐ Purchased 9,859 4,965 6,980 7,500 7500 7500 ‐ 313 ‐ STUDENT SERVICES 5,170 ‐ 5,000 3,500 3500 3500 ‐ 341 ‐ TRAVEL, LOCAL IN‐DISTRICT 3,940 4,965 1,980 4,000 4000 4000 ‐ 342 ‐ TRAVEL, OUT OF‐DISTRICT 749 ‐ ‐ ‐ 0 0 ‐

400 ‐ Materials/Supplies 38 136 1,188 2,500 2500 2500 ‐ 410 ‐ SUPPLIES 38 136 1,188 2,500 2500 2500 ‐

2142 ‐ Psychological Testing Srv 269 4,073 5,000 5,000 5000 5000 ‐ 100 ‐ Salaries ‐ 82 ‐ ‐ 0 0 ‐ 122 ‐ SUBSTITUTE CLASSIFIED ‐ 82 ‐ ‐ 0 0 ‐

200 ‐ Benefits ‐ 7 ‐ ‐ 0 0 ‐ 220 ‐ FICA WITHHOLDING ‐ 6 ‐ ‐ 0 0 ‐ 231 ‐ WORKER'S COMP ‐ 1 ‐ ‐ 0 0 ‐

Page C‐27



14‐15 Budget




15‐16 FTE

300 ‐ Purchased 269 ‐ 5,000 5,000 5000 5000 ‐ 313 ‐ STUDENT SERVICES ‐ ‐ 5,000 5,000 5000 5000 ‐ 341 ‐ TRAVEL, LOCAL IN‐DISTRICT 269 ‐ ‐ ‐ 0 0 ‐

400 ‐ Materials/Supplies ‐ 3,984 ‐ ‐ 0 0 ‐ 410 ‐ SUPPLIES ‐ 3,984 ‐ ‐ 0 0 ‐

2152 ‐ Speech Pathology 332,388 393,251 412,898 411,002 411002 411002 4.00 100 ‐ Salaries 213,073 249,048 256,826 259,937 259937 259937 4.00 111 ‐ LICENSED SALARIES 209,851 233,561 251,955 255,054 255054 255054 4.00 121 ‐ SUBSTITUTE LICENSED 2,827 15,281 4,871 4,883 4883 4883 ‐ 122 ‐ SUBSTITUTE CLASSIFIED 63 ‐ ‐ ‐ 0 0 ‐ 130 ‐ OTHER PAY 333 206 ‐ ‐ 0 0 ‐

200 ‐ Benefits 116,079 139,809 148,236 144,065 144065 144065 ‐ 211 ‐ PERS CONTRIBUTION 22,280 30,248 31,545 27,238 27238 27238 ‐ 212 ‐ PERS PICK‐UP 12,642 14,026 14,617 15,303 15303 15303 ‐ 213 ‐ PERS/BOND 17,277 19,870 23,751 24,230 24230 24230 ‐ 220 ‐ FICA WITHHOLDING 15,957 18,928 19,647 19,886 19886 19886 ‐ 231 ‐ WORKER'S COMP 1,424 1,515 1,942 1,670 1670 1670 ‐ 240 ‐ HEALTH INSURANCE 45,599 54,323 55,534 54,838 54838 54838 ‐ 245 ‐ EMPLOYER PAID TSA 900 900 1,200 900 900 900 ‐

300 ‐ Purchased 2,265 2,316 5,509 4,000 4000 4000 ‐ 312 ‐ WORK SHOPS/INSTR PRO IMPR ‐ ‐ ‐ ‐ 0 0 ‐ 313 ‐ STUDENT SERVICES ‐ ‐ 1,000 ‐ 0 0 ‐ 341 ‐ TRAVEL, LOCAL IN‐DISTRICT 2,119 2,316 4,109 4,000 4000 4000 ‐ 342 ‐ TRAVEL, OUT OF‐DISTRICT 145 ‐ 400 ‐ 0 0 ‐

400 ‐ Materials/Supplies 972 2,078 2,327 3,000 3000 3000 ‐ 410 ‐ SUPPLIES 972 1,799 1,832 3,000 3000 3000 ‐ 420 ‐ TEXTBOOKS ‐ ‐ 495 ‐ 0 0 ‐ 460 ‐ NON‐CONSUMABLE MATERIALS ‐ 279 ‐ ‐ 0 0 ‐

2190 ‐ Student Services 16,284 3,871 3,500 ‐ 0 0 ‐ 100 ‐ Salaries 12,200 ‐ ‐ ‐ 0 0 ‐

Page C‐28



14‐15 Budget




15‐16 FTE

112 ‐ CLASSIFIED SALARIES 9,535 ‐ ‐ ‐ 0 0 ‐ 130 ‐ OTHER PAY 2,665 ‐ ‐ ‐ 0 0 ‐

200 ‐ Benefits 4,084 ‐ ‐ ‐ 0 0 ‐ 211 ‐ PERS CONTRIBUTION 710 ‐ ‐ ‐ 0 0 ‐ 212 ‐ PERS PICK‐UP 424 ‐ ‐ ‐ 0 0 ‐ 213 ‐ PERS/BOND 580 ‐ ‐ ‐ 0 0 ‐ 220 ‐ FICA WITHHOLDING 890 ‐ ‐ ‐ 0 0 ‐ 231 ‐ WORKER'S COMP 287 ‐ ‐ ‐ 0 0 ‐ 240 ‐ HEALTH INSURANCE 1,192 ‐ ‐ ‐ 0 0 ‐

300 ‐ Purchased ‐ 3,202 1,500 ‐ 0 0 ‐ 312 ‐ WORKSHOPS/INSTR PRO IMPR ‐ 1,432 ‐ ‐ 0 0 ‐ 324 ‐ RENTALS ‐ 695 ‐ ‐ 0 0 ‐ 341 ‐ TRAVEL, LOCAL IN‐DISTRICT ‐ ‐ 1,000 ‐ 0 0 ‐ 342 ‐ TRAVEL, OUT OF‐DISTRICT ‐ 1,076 500 ‐ 0 0 ‐

400 ‐ Materials/Supplies ‐ 669 1,000 ‐ 0 0 ‐ 410 ‐ SUPPLIES ‐ 669 1,000 ‐ 0 0 ‐ 460 ‐ NON‐CONSUMABLE MATERIALS ‐ ‐ ‐ ‐ 0 0 ‐ 470 ‐ COMPUTER SOFTWARE ‐ ‐ ‐ ‐ 0 0 ‐

600 ‐ Dues/Claims/Liab ‐ ‐ 1,000 ‐ 0 0 ‐ 640 ‐ DUES AND FEES ‐ ‐ 1,000 ‐ 0 0 ‐

2191 ‐ Special Education Admin 154,782 152,711 158,863 176,087 176087 176087 0.95 100 ‐ Salaries 93,356 94,144 97,095 103,383 103383 103383 0.95 113 ‐ ADMINISTRATORS 93,356 94,144 97,095 103,383 103383 103383 0.95 121 ‐ SUBSTITUTE LICENSED ‐ ‐ ‐ ‐ 0 0 ‐

200 ‐ Benefits 55,598 57,067 56,793 59,544 59544 59544 ‐ 211 ‐ PERS CONTRIBUTION 10,835 12,991 13,683 14,101 14101 14101 ‐ 212 ‐ PERS PICK‐UP 5,792 5,839 5,953 6,394 6394 6394 ‐ 213 ‐ PERS/BOND 7,852 8,224 8,731 10,124 10124 10124 ‐ 220 ‐ FICA WITHHOLDING 6,575 6,730 7,077 7,909 7909 7909 ‐ 231 ‐ WORKER'S COMP 631 566 559 654 654 654 ‐

Page C‐29



14‐15 Budget




15‐16 FTE

240 ‐ HEALTH INSURANCE 23,913 22,716 17,609 17,181 17181 17181 ‐ 245 ‐ EMPLOYER PAID TSA ‐ ‐ 3,181 3,181 3181 3181 ‐

300 ‐ Purchased 1,932 311 1,475 3,600 3600 3600 ‐ 312 ‐ WORK SHOPS/INSTR PRO IMPR 750 109 ‐ 1,500 1500 1500 ‐ 341 ‐ TRAVEL, LOCAL IN‐DISTRICT 318 121 495 1,000 1000 1000 ‐ 342 ‐ TRAVEL, OUT OF‐DISTRICT 544 ‐ 500 500 500 500 ‐ 351 ‐ TELEPHONE 320 80 480 600 600 600 ‐

400 ‐ Materials/Supplies 3,301 595 3,000 8,760 8760 8760 ‐ 410 ‐ SUPPLIES 3,301 595 1,000 4,760 4760 4760 ‐ 460 ‐ NON‐CONSUMABLE MATERIALS ‐ ‐ 2,000 4,000 4000 4000 ‐

600 ‐ Dues/Claims/Liab 595 595 500 800 800 800 ‐ 640 ‐ DUES AND FEES 595 595 500 800 800 800 ‐

2210 ‐ Instruction Improvement 298,524 242,783 253,436 252,961 252961 252961 2.00 100 ‐ Salaries 167,076 131,758 138,633 140,898 140898 140898 2.00 111 ‐ LICENSED SALARIES 91,281 64,956 67,259 68,675 68675 68675 1.00 112 ‐ CLASSIFIED SALARIES 7,888 13,887 16,327 16,105 16105 16105 0.50 113 ‐ ADMINISTRATORS 52,410 50,150 53,345 54,412 54412 54412 0.50 130 ‐ OTHER PAY 15,496 2,073 ‐ ‐ 0 0 ‐ 141 ‐ EXTRA OR EXT DUTY CONTR ‐ 693 1,702 1,706 1706 1706 ‐

200 ‐ Benefits 91,334 84,329 86,662 83,441 83441 83441 ‐ 211 ‐ PERS CONTRIBUTION 17,477 17,236 24,038 17,707 17707 17707 ‐ 212 ‐ PERS PICK‐UP 9,948 7,847 8,227 8,416 8416 8416 ‐ 213 ‐ PERS/BOND 13,555 11,096 12,689 13,325 13325 13325 ‐ 220 ‐ FICA WITHHOLDING 12,567 9,819 10,489 10,732 10732 10732 ‐ 231 ‐ WORKER'S COMP 1,109 790 919 903 903 903 ‐ 240 ‐ HEALTH INSURANCE 36,253 37,119 29,910 31,953 31953 31953 ‐ 245 ‐ EMPLOYER PAID TSA 425 421 390 405 405 405 ‐

300 ‐ Purchased 5,939 2,589 1,141 1,622 1622 1622 ‐ 312 ‐ WORK SHOPS/INSTR PRO IMPR 1,313 129 500 500 500 500 ‐ 315 ‐ MGMT SVS / CONSUL ‐ INSTR ‐ ‐ ‐ ‐ 0 0 ‐

Page C‐30



14‐15 Budget




15‐16 FTE

324 ‐ RENTALS ‐ 1,083 ‐ ‐ 0 0 ‐ 341 ‐ TRAVEL, LOCAL IN‐DISTRICT 472 542 256 256 256 256 ‐ 342 ‐ TRAVEL, OUT OF‐DISTRICT 2,595 260 386 386 386 386 ‐ 351 ‐ TELEPHONE 480 440 ‐ 480 480 480 ‐ 370 ‐ TUITION TO OTHER AGENCIES 504 ‐ ‐ ‐ 0 0 ‐ 392 ‐ STAFF EVENTS & INSERVICE 575 135 ‐ ‐ 0 0 ‐

400 ‐ Materials/Supplies 33,360 23,806 27,000 27,000 27000 27000 ‐ 410 ‐ SUPPLIES 865 470 1,000 1,000 1000 1000 ‐ 419 ‐ INTERVENTIONS MATERIALS 27,301 23,337 25,000 25,000 25000 25000 ‐ 420 ‐ TEXTBOOKS 5,194 ‐ ‐ ‐ 0 0 ‐ 460 ‐ NON‐CONSUMABLE MATERIALS ‐ ‐ 1,000 1,000 1000 1000 ‐ 470 ‐ COMPUTER SOFTWARE ‐ ‐ ‐ ‐ 0 0 ‐

600 ‐ Dues/Claims/Liab 815 300 ‐ ‐ 0 0 ‐ 640 ‐ DUES AND FEES 815 300 ‐ ‐ 0 0 ‐

2212 ‐ Inst/Curr Development 27,421 42,756 46,731 57,162 57162 57162 ‐ 100 ‐ Salaries 7,888 24,101 21,303 18,565 18565 18565 ‐ 112 ‐ CLASSIFIED SALARIES 7,888 1,730 2,671 ‐ 0 0 ‐ 121 ‐ SUBSTITUTE LICENSED ‐ 21,094 18,362 18,408 18408 18408 ‐ 122 ‐ SUBSTITUTE CLASSIFIED ‐ 317 ‐ ‐ 0 0 ‐ 130 ‐ OTHER PAY ‐ 961 270 157 157 157 ‐

200 ‐ Benefits 10,830 8,274 5,407 1,577 1577 1577 ‐ 211 ‐ PERS CONTRIBUTION 730 1,920 303 21 21 21 ‐ 212 ‐ PERS PICK‐UP 455 956 154 9 9 9 ‐ 213 ‐ PERS/BOND 617 1,351 556 15 15 15 ‐ 220 ‐ FICA WITHHOLDING 556 1,847 1,744 1,420 1420 1420 ‐ 231 ‐ WORKER'S COMP 54 155 181 112 112 112 ‐ 240 ‐ HEALTH INSURANCE 8,418 2,044 2,470 ‐ 0 0 ‐

300 ‐ Purchased 8,275 10,382 18,921 15,920 15920 15920 ‐ 312 ‐ WORK SHOPS/INSTR PRO IMPR ‐ ‐ ‐ ‐ 0 0 ‐ 324 ‐ RENTALS 7,175 5,782 15,176 15,176 15176 15176 ‐

Page C‐31



14‐15 Budget




15‐16 FTE

341 ‐ TRAVEL, LOCAL IN‐DISTRICT 16 201 244 244 244 244 ‐ 342 ‐ TRAVEL, OUT OF‐DISTRICT 1,084 ‐ 3,500 500 500 500 ‐ 389 ‐ OTHER PURCHASED SERVICES ‐ 4,399 ‐ ‐ 0 0 ‐

400 ‐ Materials/Supplies 120 ‐ 1,000 1,000 1000 1000 ‐ 410 ‐ SUPPLIES 120 ‐ 1,000 1,000 1000 1000 ‐

600 ‐ Dues/Claims/Liab 308 ‐ 100 20,100 20100 20100 ‐ 640 ‐ DUES AND FEES 308 ‐ 100 20,100 20100 20100 ‐

2218 ‐ Accreditation 5,736 ‐ 725 725 725 725 ‐ 100 ‐ Salaries 2,324 ‐ ‐ ‐ 0 0 ‐ 130 ‐ OTHER PAY 2,324 ‐ ‐ ‐ 0 0 ‐

200 ‐ Benefits 732 ‐ ‐ ‐ 0 0 ‐ 211 ‐ PERS CONTRIBUTION 228 ‐ ‐ ‐ 0 0 ‐ 212 ‐ PERS PICK‐UP 137 ‐ ‐ ‐ 0 0 ‐ 213 ‐ PERS/BOND 187 ‐ ‐ ‐ 0 0 ‐ 220 ‐ FICA WITHHOLDING 165 ‐ ‐ ‐ 0 0 ‐ 231 ‐ WORKER'S COMP 16 ‐ ‐ ‐ 0 0 ‐

300 ‐ Purchased 1,407 ‐ ‐ ‐ 0 0 ‐ 342 ‐ TRAVEL, OUT OF‐DISTRICT 744 ‐ ‐ ‐ 0 0 ‐ 389 ‐ OTHER PURCHASED SERVICES 663 ‐ ‐ ‐ 0 0 ‐

400 ‐ Materials/Supplies 1,274 ‐ ‐ ‐ 0 0 ‐ 410 ‐ SUPPLIES 1,274 ‐ ‐ ‐ 0 0 ‐


2222 ‐ School Library Services 444,598 421,018 422,304 389,376 389376 389376 7.31 100 ‐ Salaries 234,501 220,129 229,443 210,052 210052 210052 7.31 111 ‐ LICENSED SALARIES 29,915 30,064 30,490 21,815 21815 21815 0.50 112 ‐ CLASSIFIED SALARIES 203,298 178,826 192,915 182,169 182169 182169 6.81 121 ‐ SUBSTITUTE LICENSED ‐ 256 ‐ ‐ 0 0 ‐ 122 ‐ SUBSTITUTE CLASSIFIED 150 10,986 6,038 6,068 6068 6068 ‐ 130 ‐ OTHER PAY 823 (4) ‐ ‐ 0 0 ‐

Page C‐32



14‐15 Budget




15‐16 FTE

132 ‐ OVERTIME SALARIES 316 ‐ ‐ ‐ 0 0 ‐ 200 ‐ Benefits 169,674 156,662 164,280 150,745 150745 150745 ‐ 211 ‐ PERS CONTRIBUTION 21,891 26,731 29,932 19,246 19246 19246 ‐ 212 ‐ PERS PICK‐UP 12,425 12,325 12,967 11,814 11814 11814 ‐ 213 ‐ PERS/BOND 16,981 17,461 21,031 18,706 18706 18706 ‐ 220 ‐ FICA WITHHOLDING 17,178 16,296 16,480 15,525 15525 15525 ‐ 231 ‐ WORKER'S COMP 2,426 1,404 1,788 1,413 1413 1413 ‐ 240 ‐ HEALTH INSURANCE 98,398 82,446 82,083 84,041 84041 84041 ‐ 242 ‐ RETIREE VEBA (W/W 116) 374 ‐ ‐ ‐ 0 0 ‐

300 ‐ Purchased ‐ 2,698 3,000 3,000 3000 3000 ‐ 310 ‐ INSTR PROF TECH SERVICES ‐ 2,475 3,000 3,000 3000 3000 ‐ 312 ‐ WORKSHOPS/INSTR PRO IMPR ‐ 145 ‐ ‐ 0 0 ‐ 341 ‐ TRAVEL, LOCAL IN‐DISTRICT ‐ ‐ ‐ ‐ 0 0 ‐ 342 ‐ TRAVEL, OUT OF‐DISTRICT ‐ 78 ‐ ‐ 0 0 ‐

400 ‐ Materials/Supplies 40,423 41,530 25,580 25,579 25579 25579 ‐ 410 ‐ SUPPLIES 6,831 5,232 4,390 4,390 4390 4390 ‐ 430 ‐ LIBRARY BOOKS 22,741 24,335 8,468 8,467 8467 8467 ‐ 440 ‐ PERIODICALS 2,800 3,810 3,872 3,872 3872 3872 ‐ 460 ‐ NON‐CONSUMABLE MATERIALS 3,283 2,484 2,300 2,300 2300 2300 ‐ 470 ‐ COMPUTER SOFTWARE 4,767 5,668 6,550 6,550 6550 6550 ‐

2223 ‐ Multimedia Services 7,260 7,480 12,499 12,499 12499 12499 ‐ 300 ‐ Purchased ‐ ‐ 249 249 249 249 ‐ 324 ‐ RENTALS ‐ ‐ 249 249 249 249 ‐

400 ‐ Materials/Supplies 7,260 7,480 12,250 12,250 12250 12250 ‐ 410 ‐ SUPPLIES 2,061 752 1,250 1,250 1250 1250 ‐ 460 ‐ NON‐CONSUMABLE MATERIALS 5,199 6,279 10,500 10,500 10500 10500 ‐ 470 ‐ COMPUTER SOFTWARE ‐ 449 500 500 500 500 ‐

2230 ‐ Assessment & Testing 11,182 1,252 45,104 50,230 50230 50230 ‐ 100 ‐ Salaries 1,933 1,003 24,613 24,675 24675 24675 ‐ 112 ‐ CLASSIFIED SALARIES ‐ ‐ ‐ ‐ 0 0 ‐

Page C‐33



14‐15 Budget




15‐16 FTE

121 ‐ SUBSTITUTE LICENSED ‐ 555 17,605 17,649 17649 17649 ‐ 122 ‐ SUBSTITUTE CLASSIFIED ‐ ‐ ‐ ‐ 0 0 ‐ 130 ‐ OTHER PAY 1,933 448 7,008 7,026 7026 7026 ‐

200 ‐ Benefits 637 249 1,991 4,055 4055 4055 ‐ 211 ‐ PERS CONTRIBUTION 207 74 ‐ 930 930 930 ‐ 212 ‐ PERS PICK‐UP 116 38 ‐ 422 422 422 ‐ 213 ‐ PERS/BOND 158 54 500 667 667 667 ‐ 220 ‐ FICA WITHHOLDING 142 76 1,347 1,887 1887 1887 ‐ 231 ‐ WORKER'S COMP 13 7 143 149 149 149 ‐ 240 ‐ HEALTH INSURANCE ‐ ‐ ‐ ‐ 0 0 ‐


400 ‐ Materials/Supplies 8,612 ‐ 18,500 21,500 21500 21500 ‐ 410 ‐ SUPPLIES 1,264 ‐ 5,000 5,000 5000 5000 ‐ 460 ‐ NON‐CONSUMABLE MATERIALS ‐ ‐ ‐ ‐ 0 0 ‐ 470 ‐ COMPUTER SOFTWARE 7,348 ‐ 13,500 16,500 16500 16500 ‐

2240 ‐ Professional Dvlmnt‐Staff 1,732 2,428 74,179 122,498 122498 122498 ‐ 100 ‐ Salaries ‐ 256 49,473 87,691 87691 87691 ‐ 112 ‐ CLASSIFIED SALARIES ‐ ‐ ‐ ‐ 0 0 ‐ 121 ‐ SUBSTITUTE LICENSED ‐ 256 1,758 1,762 1762 1762 ‐ 122 ‐ SUBSTITUTE CLASSIFIED ‐ ‐ ‐ ‐ 0 0 ‐ 130 ‐ OTHER PAY ‐ ‐ 47,715 85,929 85929 85929 ‐

200 ‐ Benefits ‐ 44 21,828 31,929 31929 31929 ‐ 211 ‐ PERS CONTRIBUTION ‐ 10 7,936 11,371 11371 11371 ‐ 212 ‐ PERS PICK‐UP ‐ 5 3,453 5,156 5156 5156 ‐ 213 ‐ PERS/BOND ‐ 7 5,729 8,163 8163 8163 ‐ 220 ‐ FICA WITHHOLDING ‐ 20 4,403 6,709 6709 6709 ‐ 231 ‐ WORKER'S COMP ‐ 2 307 530 530 530 ‐ 232 ‐ UNEMPLOYMENT INSURANCE ‐ ‐ ‐ ‐ 0 0 ‐ 240 ‐ HEALTH INSURANCE ‐ ‐ ‐ ‐ 0 0 ‐

Page C‐34



14‐15 Budget




15‐16 FTE

300 ‐ Purchased 1,732 2,128 2,878 2,878 2878 2878 ‐ 312 ‐ WORK SHOPS/INSTR PRO IMPR 1,340 1,415 ‐ ‐ 0 0 ‐ 341 ‐ TRAVEL, LOCAL IN‐DISTRICT 77 691 878 878 878 878 ‐ 342 ‐ TRAVEL, OUT OF‐DISTRICT 315 22 2,000 2,000 2000 2000 ‐

400 ‐ Materials/Supplies ‐ ‐ ‐ ‐ 0 0 ‐ 410 ‐ SUPPLIES ‐ ‐ ‐ ‐ 0 0 ‐

2242 ‐ Professional Dvlmnt‐Admin 1,110 3,135 4,200 4,200 4200 4200 ‐ 300 ‐ Purchased 1,110 3,135 4,200 4,200 4200 4200 ‐ 314 ‐ PROF DEV TUITION REIMB 1,110 3,135 4,200 4,200 4200 4200 ‐

2310 ‐ Board of Education Services 228,119 223,458 269,932 274,604 274604 274604 ‐ 300 ‐ Purchased 125,738 120,656 151,750 151,750 151750 151750 ‐ 318 ‐ STAFF DVLPMNT‐NONINSTRUC 2,439 ‐ ‐ ‐ 0 0 ‐ 341 ‐ TRAVEL, LOCAL IN‐DISTRICT 383 ‐ ‐ ‐ 0 0 ‐ 342 ‐ TRAVEL, OUT OF‐DISTRICT 3,779 5,493 6,000 6,000 6000 6000 ‐ 353 ‐ POSTAGE 7,161 6,200 250 250 250 250 ‐ 354 ‐ ADVERTISING ‐ 324 4,000 4,000 4000 4000 ‐ 355 ‐ PRINTING AND BINDING 839 643 5,000 5,000 5000 5000 ‐ 381 ‐ AUDIT SERVICES 15,190 24,600 30,000 30,000 30000 30000 ‐ 382 ‐ LEGAL SERVICES 37,950 11,369 25,000 25,000 25000 25000 ‐ 384 ‐ NEGOTIATIONS & LABOR LAW 29,330 31,554 20,000 20,000 20000 20000 ‐ 385 ‐ MGMT SVS/CONSUL‐NON INSTR 7,462 6,024 ‐ ‐ 0 0 ‐ 388 ‐ ELECTION SERVICES 1,181 ‐ 6,000 6,000 6000 6000 ‐ 389 ‐ OTHER PURCHASED SERVICES 20,024 ‐ 55,500 55,500 55500 55500 ‐ 390 ‐ OTHER PROF/TECH SRVS ‐ 34,449 ‐ ‐ 0 0 ‐

400 ‐ Materials/Supplies 9,106 14,019 14,750 14,750 14750 14750 ‐ 410 ‐ SUPPLIES 9,106 14,019 14,250 14,250 14250 14250 ‐ 460 ‐ NON‐CONSUMABLE MATERIALS ‐ ‐ 500 500 500 500 ‐

600 ‐ Dues/Claims/Liab 93,276 88,784 103,432 108,104 108104 108104 ‐ 640 ‐ DUES AND FEES 8,388 2,881 10,000 10,000 10000 10000 ‐ 651 ‐ LIABILITY INSURANCE 81,918 82,933 90,462 94,985 94985 94985 ‐

Page C‐35



14‐15 Budget




15‐16 FTE

652 ‐ FIDELITY BONDS 2,970 2,970 2,970 3,119 3119 3119 ‐ 2321 ‐ Office of the Superintendent 333,392 336,020 348,201 354,172 354172 354172 2.00 100 ‐ Salaries 200,161 190,657 192,623 194,721 194721 194721 2.00 112 ‐ CLASSIFIED SALARIES 54,095 51,935 54,380 53,830 53830 53830 1.00 113 ‐ ADMINISTRATORS 132,250 133,600 135,225 137,858 137858 137858 1.00 130 ‐ OTHER PAY 10,124 2,399 ‐ ‐ 0 0 ‐ 132 ‐ OVERTIME SALARIES 3,693 2,723 3,018 3,033 3033 3033 ‐

200 ‐ Benefits 102,866 107,058 111,830 115,704 115704 115704 ‐ 211 ‐ PERS CONTRIBUTION 20,805 25,139 26,277 26,273 26273 26273 ‐ 212 ‐ PERS PICK‐UP 11,123 11,291 11,433 11,913 11913 11913 ‐ 213 ‐ PERS/BOND 15,079 15,904 18,549 18,862 18862 18862 ‐ 220 ‐ FICA WITHHOLDING 13,728 14,396 14,577 14,736 14736 14736 ‐ 231 ‐ WORKER'S COMP 1,284 1,113 1,432 1,229 1229 1229 ‐ 240 ‐ HEALTH INSURANCE 40,847 39,215 33,643 36,771 36771 36771 ‐ 245 ‐ EMPLOYER PAID TSA ‐ ‐ 5,920 5,920 5920 5920 ‐

300 ‐ Purchased 25,485 28,569 29,747 29,747 29747 29747 ‐ 315 ‐ MGMT SVS / CONSUL ‐ INSTR ‐ ‐ ‐ ‐ 0 0 ‐ 318 ‐ STAFF DVLPMNT‐NONINSTRUC ‐ 500 ‐ ‐ 0 0 ‐ 324 ‐ RENTALS 7,175 4,718 10,529 10,529 10529 10529 ‐ 341 ‐ TRAVEL, LOCAL IN‐DISTRICT 803 1,505 445 445 445 445 ‐ 342 ‐ TRAVEL, OUT OF‐DISTRICT 4,348 1,807 6,500 6,500 6500 6500 ‐ 351 ‐ TELEPHONE ‐ 1,591 600 480 480 480 ‐ 353 ‐ POSTAGE 199 247 673 793 793 793 ‐ 385 ‐ MGMT SVS/CONSUL‐NON INSTR 6,146 4,991 11,000 11,000 11000 11000 ‐ 389 ‐ OTHER PURCHASED SERVICES 6,814 10,948 ‐ ‐ 0 0 ‐ 392 ‐ STAFF EVENTS & INSERVICE ‐ 2,262 ‐ ‐ 0 0 ‐

400 ‐ Materials/Supplies 2,927 7,471 11,389 12,000 12000 12000 ‐ 410 ‐ SUPPLIES 2,927 5,564 9,000 9,000 9000 9000 ‐ 460 ‐ NON‐CONSUMABLE MATERIALS ‐ 1,907 2,389 3,000 3000 3000 ‐

600 ‐ Dues/Claims/Liab 1,954 2,264 2,612 2,000 2000 2000 ‐

Page C‐36



14‐15 Budget




15‐16 FTE

640 ‐ DUES AND FEES 1,954 2,264 2,612 2,000 2000 2000 ‐ 2410 ‐ Office of the Principal 2,632,820 2,603,988 2,670,599 2,797,713 2797713 2797713 24.04 100 ‐ Salaries 1,416,463 1,417,065 1,450,913 1,484,929 1484929 1484929 24.04 112 ‐ CLASSIFIED SALARIES 365,263 360,687 379,681 380,608 380608 380608 12.84 113 ‐ ADMINISTRATORS 1,032,805 1,035,319 1,056,876 1,089,895 1089895 1089895 11.20 121 ‐ SUBSTITUTE LICENSED ‐ 384 686 688 688 688 ‐ 122 ‐ SUBSTITUTE CLASSIFIED 8,800 7,619 13,670 13,738 13738 13738 ‐ 130 ‐ OTHER PAY 8,182 11,113 ‐ ‐ 0 0 ‐ 132 ‐ OVERTIME SALARIES 1,414 1,943 ‐ ‐ 0 0 ‐

200 ‐ Benefits 836,639 839,474 861,670 950,602 950602 950602 ‐ 211 ‐ PERS CONTRIBUTION 155,557 174,095 170,240 178,019 178019 178019 ‐ 212 ‐ PERS PICK‐UP 79,775 78,581 75,727 89,035 89035 89035 ‐ 213 ‐ PERS/BOND 99,718 111,057 123,021 140,974 140974 140974 ‐ 220 ‐ FICA WITHHOLDING 106,535 106,259 107,131 112,465 112465 112465 ‐ 231 ‐ WORKER'S COMP 9,744 8,670 9,512 9,552 9552 9552 ‐ 240 ‐ HEALTH INSURANCE 381,962 357,464 350,761 387,412 387412 387412 ‐ 245 ‐ EMPLOYER PAID TSA 3,348 3,348 25,277 33,145 33145 33145 ‐

300 ‐ Purchased 234,142 231,146 211,225 208,348 208348 208348 ‐ 312 ‐ WORK SHOPS/INSTR PRO IMPR 75 162 ‐ ‐ 0 0 ‐ 322 ‐ CONTRACTED REPAIRS ‐ 2,869 ‐ ‐ 0 0 ‐ 324 ‐ RENTALS 213,363 209,810 188,397 181,680 181680 181680 ‐ 341 ‐ TRAVEL, LOCAL IN‐DISTRICT 3,917 2,425 5,628 5,628 5628 5628 ‐ 342 ‐ TRAVEL, OUT OF‐DISTRICT 3,086 2,261 5,500 5,500 5500 5500 ‐ 351 ‐ TELEPHONE 2,320 2,920 ‐ 3,840 3840 3840 ‐ 353 ‐ POSTAGE 10,712 10,471 11,700 11,700 11700 11700 ‐ 355 ‐ PRINTING AND BINDING 518 229 ‐ ‐ 0 0 ‐ 389 ‐ OTHER PURCHASED SERVICES 152 ‐ ‐ ‐ 0 0 ‐ 392 ‐ STAFF EVENTS & INSERVICE ‐ ‐ ‐ ‐ 0 0 ‐


Page C‐37



14‐15 Budget




15‐16 FTE

460 ‐ NON‐CONSUMABLE MATERIALS 20,569 34,198 38,000 38,000 38000 38000 ‐ 470 ‐ COMPUTER SOFTWARE 1,729 5,643 12,060 6,760 6760 6760 ‐

600 ‐ Dues/Claims/Liab 10,127 9,070 8,955 8,955 8955 8955 ‐ 640 ‐ DUES AND FEES 10,127 9,070 8,955 8,955 8955 8955 ‐

2431 ‐ Athletic Director 162,728 153,079 145,454 180,656 180656 180656 1.83 100 ‐ Salaries 100,618 93,860 94,688 110,536 110536 110536 1.83 111 ‐ LICENSED SALARIES 60,460 53,462 54,022 54,206 54206 54206 0.83 112 ‐ CLASSIFIED SALARIES 30,748 30,941 31,115 31,271 31271 31271 1.00 144 ‐ EXTRA DUTY ATHLETICS 9,410 9,457 9,551 25,059 25059 25059 ‐

200 ‐ Benefits 59,842 59,219 48,036 67,390 67390 67390 ‐ 211 ‐ PERS CONTRIBUTION 11,106 12,638 6,116 14,467 14467 14467 ‐ 212 ‐ PERS PICK‐UP 5,965 5,559 2,662 6,559 6559 6559 ‐ 213 ‐ PERS/BOND 8,128 7,860 4,317 10,386 10386 10386 ‐ 220 ‐ FICA WITHHOLDING 7,215 6,987 7,151 8,363 8363 8363 ‐ 231 ‐ WORKER'S COMP 679 569 628 712 712 712 ‐ 240 ‐ HEALTH INSURANCE 26,749 25,606 27,162 26,903 26903 26903 ‐

300 ‐ Purchased 2,268 ‐ 1,538 1,538 1538 1538 ‐ 342 ‐ TRAVEL, OUT OF‐DISTRICT 2,268 ‐ 1,000 1,000 1000 1000 ‐ 351 ‐ TELEPHONE ‐ ‐ 538 538 538 538 ‐

400 ‐ Materials/Supplies ‐ ‐ 517 517 517 517 ‐ 410 ‐ SUPPLIES ‐ ‐ 517 517 517 517 ‐


2510 ‐ Director of Business Support 300,204 263,147 252,576 260,599 260599 260599 1.00 100 ‐ Salaries 173,296 137,937 107,856 108,824 108824 108824 1.00 112 ‐ CLASSIFIED SALARIES 65,917 19,308 ‐ ‐ 0 0 ‐ 114 ‐ MANAGERIAL‐CLASSIFIED 107,379 116,844 107,856 108,824 108824 108824 1.00 130 ‐ OTHER PAY ‐ 1,785 ‐ ‐ 0 0 ‐

200 ‐ Benefits 104,028 60,917 49,723 57,778 57778 57778 ‐ 211 ‐ PERS CONTRIBUTION 19,165 18,129 14,873 14,401 14401 14401 ‐

Page C‐38



14‐15 Budget




15‐16 FTE

212 ‐ PERS PICK‐UP 10,446 8,261 6,471 6,529 6529 6529 ‐ 213 ‐ PERS/BOND 14,156 11,611 10,499 10,338 10338 10338 ‐ 220 ‐ FICA WITHHOLDING 12,761 10,472 8,251 8,325 8325 8325 ‐ 231 ‐ WORKER'S COMP 1,288 819 607 688 688 688 ‐ 240 ‐ HEALTH INSURANCE 46,211 11,627 9,022 17,497 17497 17497 ‐

300 ‐ Purchased 17,585 54,455 85,702 84,702 84702 84702 ‐ 318 ‐ STAFF DVLPMNT‐NONINSTRUC 131 430 1,000 1,000 1000 1000 ‐ 324 ‐ RENTALS 8,294 6,875 15,000 15,000 15000 15000 ‐ 341 ‐ TRAVEL, LOCAL IN‐DISTRICT 37 68 500 500 500 500 ‐ 342 ‐ TRAVEL, OUT OF‐DISTRICT 56 2,068 2,000 2,000 2000 2000 ‐ 351 ‐ TELEPHONE 480 516 480 480 480 480 ‐ 353 ‐ POSTAGE 20 50 12,000 12,000 12000 12000 ‐ 354 ‐ ADVERTISING 176 ‐ ‐ ‐ 0 0 ‐ 355 ‐ PRINTING AND BINDING ‐ 373 ‐ ‐ 0 0 ‐ 385 ‐ MGMT SVS/CONSUL‐NON INSTR ‐ ‐ 20,200 20,200 20200 20200 ‐ 389 ‐ OTHER PURCHASED SERVICES 8,391 44,075 34,522 33,522 33522 33522 ‐ 390 ‐ OTHER PROF/TECH SRVS ‐ ‐ ‐ ‐ 0 0 ‐

400 ‐ Materials/Supplies 3,596 4,935 6,500 6,500 6500 6500 ‐ 410 ‐ SUPPLIES 3,596 4,935 5,000 5,000 5000 5000 ‐ 460 ‐ NON‐CONSUMABLE MATERIALS ‐ ‐ 1,500 1,500 1500 1500 ‐

600 ‐ Dues/Claims/Liab 1,699 4,902 2,795 2,795 2795 2795 ‐ 621 ‐ REGULAR INTEREST ‐ 107 ‐ ‐ 0 0 ‐ 640 ‐ DUES AND FEES 1,699 795 1,795 1,795 1795 1795 ‐ 670 ‐ TAXES‐LICENSES‐ASSESSMENT ‐ 4,000 1,000 1,000 1000 1000 ‐

2520 ‐ Fiscal Services ‐ ‐ 308,212 331,224 331224 331224 4.00 100 ‐ Salaries ‐ ‐ 190,185 207,278 207278 207278 4.00 112 ‐ CLASSIFIED SALARIES ‐ ‐ 190,185 207,278 207278 207278 4.00

200 ‐ Benefits ‐ ‐ 115,077 120,996 120996 120996 ‐ 211 ‐ PERS CONTRIBUTION ‐ ‐ 26,561 20,633 20633 20633 ‐ 212 ‐ PERS PICK‐UP ‐ ‐ 11,815 11,952 11952 11952 ‐

Page C‐39



14‐15 Budget




15‐16 FTE

213 ‐ PERS/BOND ‐ ‐ 18,628 18,925 18925 18925 ‐ 220 ‐ FICA WITHHOLDING ‐ ‐ 13,983 15,240 15240 15240 ‐ 231 ‐ WORKER'S COMP ‐ ‐ 1,546 1,342 1342 1342 ‐ 240 ‐ HEALTH INSURANCE ‐ ‐ 42,545 52,904 52904 52904 ‐

300 ‐ Purchased ‐ ‐ 200 200 200 200 ‐ 341 ‐ TRAVEL, LOCAL IN‐DISTRICT ‐ ‐ 200 200 200 200 ‐

400 ‐ Materials/Supplies ‐ ‐ 2,750 2,750 2750 2750 ‐ 410 ‐ SUPPLIES ‐ ‐ 2,750 2,750 2750 2750 ‐

2523 ‐ Bookkeeping Services 72,066 74,006 ‐ ‐ 0 0 ‐ 100 ‐ Salaries 45,432 45,606 ‐ ‐ 0 0 ‐ 112 ‐ CLASSIFIED SALARIES 45,432 45,606 ‐ ‐ 0 0 ‐

200 ‐ Benefits 26,507 27,900 ‐ ‐ 0 0 ‐ 211 ‐ PERS CONTRIBUTION 4,901 5,853 ‐ ‐ 0 0 ‐ 212 ‐ PERS PICK‐UP 2,620 2,630 ‐ ‐ 0 0 ‐ 213 ‐ PERS/BOND 3,551 3,704 ‐ ‐ 0 0 ‐ 220 ‐ FICA WITHHOLDING 3,340 3,353 ‐ ‐ 0 0 ‐ 231 ‐ WORKER'S COMP 312 282 ‐ ‐ 0 0 ‐ 240 ‐ HEALTH INSURANCE 11,783 12,079 ‐ ‐ 0 0 ‐


400 ‐ Materials/Supplies 126 500 ‐ ‐ 0 0 ‐ 410 ‐ SUPPLIES 126 500 ‐ ‐ 0 0 ‐

2524 ‐ Payroll Services 74,069 125,682 ‐ ‐ 0 0 ‐ 100 ‐ Salaries 47,576 72,596 ‐ ‐ 0 0 ‐ 112 ‐ CLASSIFIED SALARIES 47,153 71,348 ‐ ‐ 0 0 ‐ 130 ‐ OTHER PAY ‐ 766 ‐ ‐ 0 0 ‐ 132 ‐ OVERTIME SALARIES 424 482 ‐ ‐ 0 0 ‐

200 ‐ Benefits 26,493 52,162 ‐ ‐ 0 0 ‐ 211 ‐ PERS CONTRIBUTION 4,407 8,486 ‐ ‐ 0 0 ‐ 212 ‐ PERS PICK‐UP 2,746 4,186 ‐ ‐ 0 0 ‐

Page C‐40



14‐15 Budget




15‐16 FTE

213 ‐ PERS/BOND 3,723 5,899 ‐ ‐ 0 0 ‐ 220 ‐ FICA WITHHOLDING 3,501 5,221 ‐ ‐ 0 0 ‐ 231 ‐ WORKER'S COMP 326 502 ‐ ‐ 0 0 ‐ 240 ‐ HEALTH INSURANCE 11,790 27,868 ‐ ‐ 0 0 ‐

300 ‐ Purchased ‐ ‐ ‐ ‐ 0 0 ‐ 341 ‐ TRAVEL, LOCAL IN‐DISTRICT ‐ ‐ ‐ ‐ 0 0 ‐ 342 ‐ TRAVEL, OUT OF‐DISTRICT ‐ ‐ ‐ ‐ 0 0 ‐

400 ‐ Materials/Supplies ‐ 924 ‐ ‐ 0 0 ‐ 410 ‐ SUPPLIES ‐ 924 ‐ ‐ 0 0 ‐

2542 ‐ Care/Upkeep of Buildings 3,805,213 3,628,273 3,817,462 3,822,340 3822340 3822340 26.25 100 ‐ Salaries 1,151,074 1,070,375 1,087,855 1,098,520 1098520 1098520 26.25 111 ‐ LICENSED SALARIES ‐ ‐ ‐ ‐ 0 0 ‐ 112 ‐ CLASSIFIED SALARIES 1,024,810 975,381 993,514 1,003,536 1003536 1003536 26.10 114 ‐ MANAGERIAL‐CLASSIFIED 37,491 ‐ 11,460 11,690 11690 11690 0.15 121 ‐ SUBSTITUTE LICENSED ‐ ‐ ‐ ‐ 0 0 ‐ 122 ‐ SUBSTITUTE CLASSIFIED 69,811 68,111 65,189 65,515 65515 65515 ‐ 130 ‐ OTHER PAY 12,556 20,446 438 438 438 438 ‐ 132 ‐ OVERTIME SALARIES 6,406 6,438 17,254 17,341 17341 17341 ‐

200 ‐ Benefits 763,777 716,235 769,124 732,646 732646 732646 ‐ 211 ‐ PERS CONTRIBUTION 116,562 126,624 132,213 112,400 112400 112400 ‐ 212 ‐ PERS PICK‐UP 65,174 59,592 59,240 59,636 59636 59636 ‐ 213 ‐ PERS/BOND 88,333 83,901 96,126 94,424 94424 94424 ‐ 220 ‐ FICA WITHHOLDING 84,039 78,133 79,972 81,052 81052 81052 ‐ 231 ‐ WORKER'S COMP 50,056 42,459 58,537 25,338 25338 25338 ‐ 232 ‐ UNEMPLOYMENT INSURANCE ‐ ‐ ‐ ‐ 0 0 ‐ 240 ‐ HEALTH INSURANCE 359,612 325,527 343,036 359,796 359796 359796 ‐ 245 ‐ EMPLOYER PAID TSA ‐ ‐ ‐ ‐ 0 0 ‐

300 ‐ Purchased 1,415,718 1,339,942 1,457,576 1,486,697 1486697 1486697 ‐ 318 ‐ STAFF DVLPMNT‐NONINSTRUC 180 ‐ ‐ ‐ 0 0 ‐ 322 ‐ CONTRACTED REPAIRS 332,212 231,646 172,400 172,400 172400 172400 ‐

Page C‐41



14‐15 Budget




15‐16 FTE

324 ‐ RENTALS 3,371 2,230 6,588 6,588 6588 6588 ‐ 325 ‐ ELECTRICITY 492,137 472,208 573,097 573,305 573305 573305 ‐ 326 ‐ FUEL (HEATING) 261,527 287,181 316,449 324,659 324659 324659 ‐ 327 ‐ WATER AND SEWAGE 220,260 234,636 241,548 266,210 266210 266210 ‐ 328 ‐ GARBAGE 58,974 61,338 61,757 70,823 70823 70823 ‐ 341 ‐ TRAVEL, LOCAL IN‐DISTRICT 553 653 100 100 100 100 ‐ 342 ‐ TRAVEL, OUT OF‐DISTRICT 245 251 500 500 500 500 ‐ 351 ‐ TELEPHONE 46,258 49,763 85,137 72,112 72112 72112 ‐ 389 ‐ OTHER PURCHASED SERVICES ‐ 35 ‐ ‐ 0 0 ‐

400 ‐ Materials/Supplies 330,471 307,523 294,285 294,285 294285 294285 ‐ 410 ‐ SUPPLIES 206,343 36,696 130,285 130,285 130285 130285 ‐ 412 ‐ CUSTODIAL SUPPLIES 44,199 208,795 139,000 139,000 139000 139000 ‐ 414 ‐ PARTS 69,458 54,663 ‐ ‐ 0 0 ‐ 417 ‐ TIRES ‐ ‐ ‐ ‐ 0 0 ‐ 460 ‐ NON‐CONSUMABLE MATERIALS 6,090 4,970 25,000 25,000 25000 25000 ‐ 470 ‐ COMPUTER SOFTWARE 4,382 2,400 ‐ ‐ 0 0 ‐

500 ‐ Equipment ‐ ‐ ‐ ‐ 0 0 ‐ 520 ‐ BLDG CONST/IMPRVMT ‐ ‐ ‐ ‐ 0 0 ‐

600 ‐ Dues/Claims/Liab 144,173 194,198 208,623 210,192 210192 210192 ‐ 640 ‐ DUES AND FEES 2,339 2,260 4,885 4,885 4885 4885 ‐ 651 ‐ LIABILITY INSURANCE ‐ 12 3,013 3,163 3163 3163 ‐ 653 ‐ PROPERTY INSURANCE 141,834 184,836 193,635 195,054 195054 195054 ‐ 670 ‐ TAXES‐LICENSES‐ASSESSMENT ‐ 7,090 7,090 7,090 7090 7090 ‐

2543 ‐ Care/Upkeep of Grounds 3,066 89 5,000 5,000 5000 5000 ‐ 300 ‐ Purchased 2,139 ‐ 5,000 5,000 5000 5000 ‐ 322 ‐ CONTRACTED REPAIRS 900 ‐ 5,000 5,000 5000 5000 ‐ 324 ‐ RENTALS 1,239 ‐ ‐ ‐ 0 0 ‐

400 ‐ Materials/Supplies 927 89 ‐ ‐ 0 0 ‐ 410 ‐ SUPPLIES 688 89 ‐ ‐ 0 0 ‐ 414 ‐ PARTS 239 ‐ ‐ ‐ 0 0 ‐

Page C‐42



14‐15 Budget




15‐16 FTE

2544 ‐ District‐wide Maintenance 17,196 10,038 5,000 5,000 5000 5000 ‐ 400 ‐ Materials/Supplies 17,196 10,038 5,000 5,000 5000 5000 ‐ 414 ‐ PARTS 15,442 5,629 5,000 5,000 5000 5000 ‐ 417 ‐ TIRES 1,755 4,286 ‐ ‐ 0 0 ‐ 418 ‐ BATTERIES ‐ 123 ‐ ‐ 0 0 ‐

2546 ‐ Campus Security 40,414 42,598 45,256 44,440 44440 44440 1.00 100 ‐ Salaries 24,624 24,778 24,916 25,041 25041 25041 1.00 112 ‐ CLASSIFIED SALARIES 24,624 24,778 24,916 25,041 25041 25041 1.00

200 ‐ Benefits 15,512 16,410 17,340 16,399 16399 16399 ‐ 211 ‐ PERS CONTRIBUTION 2,279 2,808 2,823 1,858 1858 1858 ‐ 212 ‐ PERS PICK‐UP 1,420 1,429 1,437 1,444 1444 1444 ‐ 213 ‐ PERS/BOND 1,941 2,024 2,331 2,286 2286 2286 ‐ 220 ‐ FICA WITHHOLDING 1,810 1,822 1,832 1,841 1841 1841 ‐ 231 ‐ WORKER'S COMP 170 153 165 170 170 170 ‐ 240 ‐ HEALTH INSURANCE 7,892 8,175 8,752 8,800 8800 8800 ‐

300 ‐ Purchased 278 1,410 3,000 3,000 3000 3000 ‐ 310 ‐ INSTR PROF TECH SERVICES ‐ 1,410 3,000 3,000 3000 3000 ‐ 322 ‐ CONTRACTED REPAIRS 278 ‐ ‐ ‐ 0 0 ‐

2551 ‐ Transportation Direction 180,771 182,302 202,593 197,999 197999 197999 2.00 100 ‐ Salaries 109,010 105,684 111,881 109,643 109643 109643 2.00 112 ‐ CLASSIFIED SALARIES 45,343 43,561 43,821 44,165 44165 44165 1.00 114 ‐ MANAGERIAL‐CLASSIFIED 61,648 62,079 66,699 64,112 64112 64112 1.00 130 ‐ OTHER PAY 264 44 555 556 556 556 ‐ 132 ‐ OVERTIME SALARIES 1,755 ‐ 806 810 810 810 ‐

200 ‐ Benefits 71,752 73,674 75,712 73,356 73356 73356 ‐ 211 ‐ PERS CONTRIBUTION 11,051 12,689 14,046 10,747 10747 10747 ‐ 212 ‐ PERS PICK‐UP 6,435 6,239 6,709 6,476 6476 6476 ‐ 213 ‐ PERS/BOND 8,726 8,787 10,884 10,253 10253 10253 ‐ 220 ‐ FICA WITHHOLDING 7,713 7,720 8,054 8,257 8257 8257 ‐ 231 ‐ WORKER'S COMP 2,613 2,419 2,362 2,651 2651 2651 ‐

Page C‐43



14‐15 Budget




15‐16 FTE

240 ‐ HEALTH INSURANCE 35,214 35,819 31,704 34,972 34972 34972 ‐ 245 ‐ EMPLOYER PAID TSA ‐ ‐ 1,953 ‐ 0 0 ‐

300 ‐ Purchased ‐ 2,902 15,000 15,000 15000 15000 ‐ 322 ‐ CONTRACTED REPAIRS ‐ 2,902 15,000 15,000 15000 15000 ‐ 341 ‐ TRAVEL, LOCAL IN‐DISTRICT ‐ ‐ ‐ ‐ 0 0 ‐ 342 ‐ TRAVEL, OUT OF‐DISTRICT ‐ ‐ ‐ ‐ 0 0 ‐

400 ‐ Materials/Supplies 9 42 ‐ ‐ 0 0 ‐ 410 ‐ SUPPLIES 9 42 ‐ ‐ 0 0 ‐

2552 ‐ Vehicle Operation 1,839,074 1,961,586 1,998,249 1,982,204 1982204 1982204 25.75 100 ‐ Salaries 746,912 791,277 830,659 832,161 832161 832161 25.75 112 ‐ CLASSIFIED SALARIES 543,212 571,346 608,709 594,407 594407 594407 23.16 117 ‐ MECHANICS 80,227 82,312 88,141 88,921 88921 88921 2.00 118 ‐ FIELD TRIPS 38,651 26,710 25,150 25,276 25276 25276 ‐ 119 ‐ ACTIVITY TRIPS 17,783 33,370 25,150 25,276 25276 25276 ‐ 122 ‐ SUBSTITUTE CLASSIFIED 51,645 64,978 74,925 89,667 89667 89667 0.59 130 ‐ OTHER PAY 9,442 7,073 5,063 5,075 5075 5075 ‐ 132 ‐ OVERTIME SALARIES 5,951 5,487 3,521 3,539 3539 3539 ‐

200 ‐ Benefits 530,406 573,063 635,961 598,861 598861 598861 ‐ 211 ‐ PERS CONTRIBUTION 68,308 80,058 91,454 69,955 69955 69955 ‐ 212 ‐ PERS PICK‐UP 39,123 37,924 39,791 41,447 41447 41447 ‐ 213 ‐ PERS/BOND 52,615 53,651 64,556 65,623 65623 65623 ‐ 220 ‐ FICA WITHHOLDING 52,346 55,713 54,712 61,584 61584 61584 ‐ 231 ‐ WORKER'S COMP 24,927 26,307 46,616 33,437 33437 33437 ‐ 240 ‐ HEALTH INSURANCE 293,088 319,410 338,833 326,815 326815 326815 ‐

300 ‐ Purchased 141,909 160,314 128,874 146,904 146904 146904 ‐ 310 ‐ INSTR PROF TECH SERVICES 4,580 3,188 ‐ ‐ 0 0 ‐ 315 ‐ MGMT SVS / CONSUL ‐ INSTR 1,395 4,938 5,000 5,000 5000 5000 ‐ 318 ‐ STAFF DVLPMNT‐NONINSTRUC 225 ‐ ‐ ‐ 0 0 ‐ 322 ‐ CONTRACTED REPAIRS 59,487 61,348 50,000 50,000 50000 50000 ‐ 324 ‐ RENTALS 3,953 13,524 23,440 23,440 23440 23440 ‐

Page C‐44



14‐15 Budget




15‐16 FTE

325 ‐ ELECTRICITY 3,640 5,477 ‐ 5,696 5696 5696 ‐ 326 ‐ FUEL (HEATING) 3,138 5,491 ‐ 5,710 5710 5710 ‐ 327 ‐ WATER AND SEWAGE 4,342 4,460 ‐ 4,638 4638 4638 ‐ 328 ‐ GARBAGE 1,234 1,448 ‐ 1,506 1506 1506 ‐ 331 ‐ REIMB STUDENT TRANSPORT 36,617 46,183 45,934 45,934 45934 45934 ‐ 332 ‐ NON REIMBURSED STDNT TRAN 31 ‐ ‐ ‐ 0 0 ‐ 341 ‐ TRAVEL, LOCAL IN‐DISTRICT ‐ ‐ ‐ ‐ 0 0 ‐ 342 ‐ TRAVEL, OUT OF‐DISTRICT 2,754 2,601 4,500 4,500 4500 4500 ‐ 351 ‐ TELEPHONE 1,867 2,022 ‐ 480 480 480 ‐ 353 ‐ POSTAGE 168 92 ‐ ‐ 0 0 ‐ 354 ‐ ADVERTISING 724 ‐ ‐ ‐ 0 0 ‐ 389 ‐ OTHER PURCHASED SERVICES 2,163 ‐ ‐ ‐ 0 0 ‐ 390 ‐ OTHER PROF/TECH SRVS 15,592 9,545 ‐ ‐ 0 0 ‐

400 ‐ Materials/Supplies 377,342 392,808 372,000 372,000 372000 372000 ‐ 410 ‐ SUPPLIES 10,150 22,883 10,000 10,000 10000 10000 ‐ 414 ‐ PARTS 52,854 70,957 35,000 35,000 35000 35000 ‐ 415 ‐ FUEL (VEHICLE) 279,792 259,723 290,000 290,000 290000 290000 ‐ 416 ‐ LUBE OIL & GREASE 3,559 5,961 5,000 5,000 5000 5000 ‐ 417 ‐ TIRES 27,518 31,140 30,000 30,000 30000 30000 ‐ 418 ‐ BATTERIES ‐ 204 2,000 2,000 2000 2000 ‐ 460 ‐ NON‐CONSUMABLE MATERIALS 2,175 945 ‐ ‐ 0 0 ‐ 470 ‐ COMPUTER SOFTWARE 1,295 995 ‐ ‐ 0 0 ‐

600 ‐ Dues/Claims/Liab 42,504 44,123 30,755 32,278 32278 32278 ‐ 622 ‐ BUS INTEREST ‐ 3,565 ‐ ‐ 0 0 ‐ 640 ‐ DUES AND FEES 2,470 1,950 300 300 300 300 ‐ 651 ‐ LIABILITY INSURANCE 21,380 18,046 14,303 15,018 15018 15018 ‐ 653 ‐ PROPERTY INSURANCE 18,654 20,563 16,152 16,960 16960 16960 ‐

2573 ‐ Courier Services 50,687 ‐ ‐ ‐ 0 0 ‐ 100 ‐ Salaries 20,146 ‐ ‐ ‐ 0 0 ‐ 112 ‐ CLASSIFIED SALARIES 15,966 ‐ ‐ ‐ 0 0 ‐

Page C‐45



14‐15 Budget




15‐16 FTE

122 ‐ SUBSTITUTE CLASSIFIED 4,065 ‐ ‐ ‐ 0 0 ‐ 132 ‐ OVERTIME SALARIES 115 ‐ ‐ ‐ 0 0 ‐

200 ‐ Benefits 9,553 ‐ ‐ ‐ 0 0 ‐ 211 ‐ PERS CONTRIBUTION 179 ‐ ‐ ‐ 0 0 ‐ 212 ‐ PERS PICK‐UP 98 ‐ ‐ ‐ 0 0 ‐ 213 ‐ PERS/BOND 133 ‐ ‐ ‐ 0 0 ‐ 220 ‐ FICA WITHHOLDING 1,493 ‐ ‐ ‐ 0 0 ‐ 231 ‐ WORKER'S COMP 724 ‐ ‐ ‐ 0 0 ‐ 240 ‐ HEALTH INSURANCE 6,926 ‐ ‐ ‐ 0 0 ‐

400 ‐ Materials/Supplies ‐ ‐ ‐ ‐ 0 0 ‐ 410 ‐ SUPPLIES ‐ ‐ ‐ ‐ 0 0 ‐

500 ‐ Equipment 20,988 ‐ ‐ ‐ 0 0 ‐ 540 ‐ EQUIPMENT (>$5,000) 20,988 ‐ ‐ ‐ 0 0 ‐

2640 ‐ Human Resources (prev 2211) 307,804 328,289 439,139 449,870 449870 449870 2.38 100 ‐ Salaries 186,480 186,186 266,307 258,787 258787 258787 2.38 112 ‐ CLASSIFIED SALARIES 68,219 59,916 64,587 65,066 65066 65066 1.38 113 ‐ ADMINISTRATORS 112,614 108,830 108,830 108,830 108830 108830 1.00 121 ‐ SUBSTITUTE LICENSED ‐ 2,989 ‐ ‐ 0 0 ‐ 122 ‐ SUBSTITUTE CLASSIFIED ‐ 525 ‐ ‐ 0 0 ‐ 130 ‐ OTHER PAY 2,882 13,360 82,830 74,781 74781 74781 ‐ 132 ‐ OVERTIME SALARIES 2,764 565 10,060 10,110 10110 10110 ‐

200 ‐ Benefits 78,941 86,158 124,056 135,827 135827 135827 ‐ 211 ‐ PERS CONTRIBUTION 7,852 9,737 28,409 34,352 34352 34352 ‐ 212 ‐ PERS PICK‐UP 4,265 4,395 12,361 15,577 15577 15577 ‐ 213 ‐ PERS/BOND 5,787 6,197 19,926 24,662 24662 24662 ‐ 220 ‐ FICA WITHHOLDING 13,841 13,674 15,760 19,603 19603 19603 ‐ 231 ‐ WORKER'S COMP 1,246 1,121 1,746 1,625 1625 1625 ‐ 240 ‐ HEALTH INSURANCE 45,950 51,033 45,854 36,660 36660 36660 ‐ 245 ‐ EMPLOYER PAID TSA ‐ ‐ ‐ 3,348 3348 3348 ‐

300 ‐ Purchased 34,921 40,727 41,276 47,756 47756 47756 ‐

Page C‐46



14‐15 Budget




15‐16 FTE

310 ‐ INSTR PROF TECH SERVICES 577 2,250 3,000 3,000 3000 3000 ‐ 318 ‐ STAFF DVLPMNT‐NONINSTRUC 430 1,373 ‐ ‐ 0 0 ‐ 319 ‐ OTHER INSTRUCT/PROF/TECH 10,279 10,066 ‐ ‐ 0 0 ‐ 324 ‐ RENTALS 7,176 6,219 10,176 10,176 10176 10176 ‐ 341 ‐ TRAVEL, LOCAL IN‐DISTRICT 1,014 840 800 800 800 800 ‐ 342 ‐ TRAVEL, OUT OF‐DISTRICT 1,617 1,503 500 500 500 500 ‐ 351 ‐ TELEPHONE 480 480 ‐ 480 480 480 ‐ 353 ‐ POSTAGE 82 ‐ ‐ ‐ 0 0 ‐ 354 ‐ ADVERTISING 4,154 8,101 4,000 4,000 4000 4000 ‐ 355 ‐ PRINTING AND BINDING 739 441 ‐ ‐ 0 0 ‐ 385 ‐ MGMT SVS/CONSUL‐NON INSTR 500 ‐ 2,800 8,800 8800 8800 ‐ 389 ‐ OTHER PURCHASED SERVICES 3,343 3,371 ‐ ‐ 0 0 ‐ 390 ‐ OTHER PROF/TECH SRVS 2,625 3,800 10,000 10,000 10000 10000 ‐ 392 ‐ STAFF EVENTS & INSERVICE 1,905 2,283 10,000 10,000 10000 10000 ‐

400 ‐ Materials/Supplies 5,798 14,473 5,000 5,000 5000 5000 ‐ 410 ‐ SUPPLIES 3,308 2,473 4,000 4,000 4000 4000 ‐ 460 ‐ NON‐CONSUMABLE MATERIALS 2,490 ‐ 1,000 1,000 1000 1000 ‐ 470 ‐ COMPUTER SOFTWARE ‐ 12,000 ‐ ‐ 0 0 ‐

600 ‐ Dues/Claims/Liab 1,664 745 2,500 2,500 2500 2500 ‐ 640 ‐ DUES AND FEES 1,664 745 2,500 2,500 2500 2500 ‐

2660 ‐ Technology Services (prev 2661) 1,006,523 1,030,387 1,331,160 1,265,672 1265672 1265672 11.00 100 ‐ Salaries 366,890 370,814 497,308 497,867 497867 497867 11.00 112 ‐ CLASSIFIED SALARIES 291,213 291,450 421,004 407,948 407948 407948 10.00 114 ‐ MANAGERIAL‐CLASSIFIED 74,297 74,774 75,709 89,919 89919 89919 1.00 122 ‐ SUBSTITUTE CLASSIFIED ‐ 21 ‐ ‐ 0 0 ‐ 130 ‐ OTHER PAY 813 4,568 ‐ ‐ 0 0 ‐ 132 ‐ OVERTIME SALARIES 567 ‐ 595 ‐ 0 0 ‐ 141 ‐ EXTRA OR EXT DUTY CONTR ‐ ‐ ‐ ‐ 0 0 ‐

200 ‐ Benefits 218,977 219,010 335,447 296,355 296355 296355 ‐ 211 ‐ PERS CONTRIBUTION 36,218 40,941 66,442 47,122 47122 47122 ‐

Page C‐47



14‐15 Budget




15‐16 FTE

212 ‐ PERS PICK‐UP 21,387 20,130 28,909 29,120 29120 29120 ‐ 213 ‐ PERS/BOND 29,048 28,384 45,291 46,107 46107 46107 ‐ 220 ‐ FICA WITHHOLDING 26,821 27,120 36,944 36,872 36872 36872 ‐ 231 ‐ WORKER'S COMP 5,948 3,982 2,986 3,231 3231 3231 ‐ 232 ‐ UNEMPLOYMENT INSURANCE ‐ ‐ ‐ ‐ 0 0 ‐ 240 ‐ HEALTH INSURANCE 99,555 98,452 151,527 130,555 130555 130555 ‐ 245 ‐ EMPLOYER PAID TSA ‐ ‐ 3,348 3,348 3348 3348 ‐

300 ‐ Purchased 282,209 286,119 302,167 317,717 317717 317717 ‐ 316 ‐ DATA PROCESSING SERVICES 94,668 101,545 135,834 129,984 129984 129984 ‐ 318 ‐ STAFF DVLPMNT‐NONINSTRUC ‐ ‐ ‐ ‐ 0 0 ‐ 319 ‐ OTHER INSTRUCT/PROF/TECH 61,982 61,193 26,000 26,000 26000 26000 ‐ 322 ‐ CONTRACTED REPAIRS 4,434 ‐ 15,000 15,000 15000 15000 ‐ 324 ‐ RENTALS 755 6,237 5,500 5,500 5500 5500 ‐ 341 ‐ TRAVEL, LOCAL IN‐DISTRICT 2,454 2,287 2,083 2,083 2083 2083 ‐ 342 ‐ TRAVEL, OUT OF‐DISTRICT 642 200 1,500 1,500 1500 1500 ‐ 351 ‐ TELEPHONE 87,760 91,465 90,000 ‐ 0 0 ‐ 353 ‐ POSTAGE 156 142 250 250 250 250 ‐ 359 ‐ OTHER COMMUNICATION SERVICES ‐ ‐ ‐ 111,400 111400 111400 ‐ 389 ‐ OTHER PURCHASED SERVICES 29,358 23,050 26,000 26,000 26000 26000 ‐

400 ‐ Materials/Supplies 138,447 154,445 196,238 153,733 153733 153733 ‐ 410 ‐ SUPPLIES 16,856 15,346 20,000 20,000 20000 20000 ‐ 460 ‐ NON‐CONSUMABLE MATERIALS 90,912 104,189 136,238 93,733 93733 93733 ‐ 470 ‐ COMPUTER SOFTWARE 30,678 34,910 40,000 40,000 40000 40000 ‐

2690 ‐ Other Support Services ‐ ‐ 37,525 37,164 37164 37164 0.50 100 ‐ Salaries ‐ ‐ 19,477 19,649 19649 19649 0.50 112 ‐ CLASSIFIED SALARIES ‐ ‐ 19,477 19,649 19649 19649 0.50

200 ‐ Benefits ‐ ‐ 18,048 17,515 17515 17515 ‐ 211 ‐ PERS CONTRIBUTION ‐ ‐ 2,581 2,499 2499 2499 ‐ 212 ‐ PERS PICK‐UP ‐ ‐ 1,123 1,133 1133 1133 ‐ 213 ‐ PERS/BOND ‐ ‐ 1,822 1,794 1794 1794 ‐

Page C‐48



14‐15 Budget




15‐16 FTE

220 ‐ FICA WITHHOLDING ‐ ‐ 1,117 1,445 1445 1445 ‐ 231 ‐ WORKER'S COMP ‐ ‐ 872 992 992 992 ‐ 240 ‐ HEALTH INSURANCE ‐ ‐ 10,533 9,652 9652 9652 ‐

2700 ‐ Supp Retirement Program 408,051 392,874 433,276 434,637 434637 434637 ‐ 100 ‐ Salaries 43,750 3,500 5,447 5,460 5460 5460 ‐ 116 ‐ SUPP RETIREMENT STIPENDS 26,250 3,500 3,675 3,684 3684 3684 ‐ 130 ‐ OTHER PAY 17,500 ‐ 1,772 1,776 1776 1776 ‐

200 ‐ Benefits 364,301 389,374 427,829 429,177 429177 429177 ‐ 211 ‐ PERS CONTRIBUTION ‐ ‐ 244 723 723 723 ‐ 212 ‐ PERS PICK‐UP ‐ ‐ 106 328 328 328 ‐ 213 ‐ PERS/BOND ‐ ‐ 172 519 519 519 ‐ 220 ‐ FICA WITHHOLDING 3,173 268 136 418 418 418 ‐ 231 ‐ WORKER'S COMP 273 19 14 33 33 33 ‐ 240 ‐ HEALTH INSURANCE 305,192 254,450 404,790 404,790 404790 404790 ‐ 242 ‐ RETIREE VEBA (W/W 116) 55,664 134,637 22,366 22,366 22366 22366 ‐

300 ‐ Purchased ‐ ‐ ‐ ‐ 0 0 ‐ 389 ‐ OTHER PURCHASED SERVICES ‐ ‐ ‐ ‐ 0 0 ‐

5110 ‐ Long Term Debt 325,175 263,695 264,698 265,603 265603 265603 ‐ 600 ‐ Dues/Claims/Liab 325,175 263,695 264,698 265,603 265603 265603 ‐ 610 ‐ PRINCIPAL PAYMENTS 260,000 205,000 210,000 215,000 215000 215000 ‐ 621 ‐ REGULAR INTEREST 65,175 58,695 54,698 50,603 50603 50603 ‐ 622 ‐ BUS INTEREST ‐ ‐ ‐ ‐ 0 0 ‐ 640 ‐ DUES AND FEES ‐ ‐ ‐ ‐ 0 0 ‐

5200 ‐ Transfer of Funds 134,416 188,000 215,000 1,097,011 1097011 1097011 ‐ 700 ‐ Transfers 134,416 188,000 215,000 1,097,011 1097011 1097011 ‐ 710 ‐ FUND TRANSFERS 134,416 188,000 215,000 1,097,011 1097011 1097011 ‐

6100 ‐ Contingencies ‐ ‐ 250,000 500,000 500000 500000 ‐ 800 ‐ Contingency and Reserves ‐ ‐ 250,000 500,000 500000 500000 ‐ 810 ‐ CONTINGENCY ‐ ‐ 250,000 500,000 500000 500000 ‐

Grand Total 37,910,616 38,286,766 40,723,296 42,046,270 42046270 42046270 394.05

Page C‐49

Special Revenue Funds National accounting standards define special revenue funds as those with restricted revenues such as grants. Hood River County School District has the following Special Revenue Funds: 200 - Food Service Fund - This fund accounts for the activities of the District’s food service program. Services include breakfast and lunch programs at schools across the district and supper programs at the four schools serving excel program students. The main source of funding is the federal subsidy from the U.S, Department of Agriculture which includes partial reimbursement of meals for eligible students and the value of federal commodities. 204 - Student Body Funds - This fund accounts for the funds schools receive from students and parent groups for purposes such as special school projects, field trips and student activities. 205 – Community Education - This fund accounts for the financial activities of the community education program operated by the district to provide community education and recreation programs and classes, before and after school child care and sports programs. 207 – Biennial Reserve Fund - This fund is reestablished as the Biennial Reserve Fund to account for smoothing of the state school fund resources and for an operational reserve. Transfers will be from and to the General Fund. 210 – Unemployment Reserve Fund - This fund accounts for the financial activity of the District’s employer trust account with the State of Oregon Employment Department and the transfer from General Fund to pay the District’s quarterly unemployment tax liability. 212 – Bus Replacement Fund - The amount received from the State School Fund payment related to depreciation on school buses is held in this fund until the buses are replaced. 220 – 299 – Grant Funds - The district receives various grants from the federal and state government as well as local grants and donations. These monies are tracked by individual grant and budgeted in total for legal appropriation purposes.



2012‐13 2013‐14

FUND 200 FOOD SERVICE

RESOURCESR1000 Local Sources 320,729 304,934 400,000 400,000 400,000 400,000 400,000 ‐ R3000 State Sources 17,921 18,155 18,500 18,500 18,500 18,500 18,500 ‐ R4000 Federal Sources 1,362,402 1,427,586 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 ‐ R5200 Interfund Transfers ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐

Subtotal Resources 1,701,052 1,750,675 1,918,500 1,918,500 1,918,500 1,918,500 1,918,500 ‐ R5400 Beginning Fund Balance 381,709 457,889 603,257 603,257 500,000 500,000 500,000 (103,257)

Total Resources 2,082,761 2,208,564 2,521,757 2,521,757 2,418,500 2,418,500 2,418,500 (103,257)

EXPENDITURES BY FUNCTION3000 Enterprise & Community Services

100 Salaries 456,184 452,218 441,591 441,591 470,126 470,126 470,126 28,535 20.99 200 Benefits 353,995 368,004 411,478 411,478 388,627 388,627 388,627 (22,851) 300 Purchased Services 2,385 2,685 5,000 5,000 5,000 5,000 5,000 ‐ 400 Supplies and Materials 698,192 775,427 1,558,688 1,558,688 1,539,747 1,539,747 1,539,747 (18,941) 500 Capital Outlay 111,165 ‐ 100,000 100,000 10,000 10,000 10,000 (90,000) 600 Other Objects 2,951 6,973 5,000 5,000 5,000 5,000 5,000 ‐

Total Enterprise & Community Services 1,624,872 1,605,307 2,521,757 2,521,757 2,418,500 2,418,500 2,418,500 (103,257) 20.99 5200 Interfund Transfers ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐

Total Expenditures 1,624,872 1,605,307 2,521,757 2,521,757 2,418,500 2,418,500 2,418,500 (103,257) Total Unappropriated Ending Fund Balance 457,889 603,257 ‐ (0) ‐ ‐ ‐ 0

Page C‐50



2012‐13 2013‐14

FUND 204 STUDENT BODY FUNDS

RESOURCESR1000 Local Sources 1,157,485 998,280 1,300,000 1,300,000 1,200,000 1,200,000 1,200,000 (100,000) R5200 Interfund Transfers ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐

Subtotal Resources 1,157,485 998,280 1,300,000 1,300,000 1,200,000 1,200,000 1,200,000 (100,000) R5400 Beginning Fund Balance 529,581 486,801 553,741 553,741 550,000 550,000 550,000 (3,741)

Total Resources 1,687,066 1,485,081 1,853,741 1,853,741 1,750,000 1,750,000 1,750,000 (103,741)

EXPENDITURES BY FUNCTION1000 Instruction

400 Supplies and Materials 1,200,265 931,341 1,853,741 1,853,741 1,750,000 1,750,000 1,750,000 (103,741) Total Instruction 1,200,265 931,341 1,853,741 1,853,741 1,750,000 1,750,000 1,750,000 (103,741) Total Expenditures 1,200,265 931,341 1,853,741 1,853,741 1,750,000 1,750,000 1,750,000 (103,741)

Total Unappropriated Ending Fund Balance 486,801 553,741 ‐ 0 ‐ ‐ ‐ (0)

Page C‐51



2012‐13 2013‐14

FUND 205 COMMUNITY EDUCATION

RESOURCESR1000 Local Sources 751,757 889,140 1,260,000 1,260,000 829,000 829,000 829,000 (431,000) R3000 State Sources 10,080 6,510 ‐ ‐ ‐ ‐ ‐ ‐ R5200 Interfund Transfers 34,416 ‐ ‐ ‐ ‐ ‐ ‐ ‐

Subtotal Resources 796,253 895,650 1,260,000 1,260,000 829,000 829,000 829,000 (431,000) R5400 Beginning Fund Balance ‐ ‐ ‐ 50,772 ‐ ‐ ‐ (50,772)

Total Resources 796,253 895,650 1,260,000 1,310,772 829,000 829,000 829,000 (481,772)


100 Salaries 127,790 108,276 89,507 89,507 99,111 99,111 99,111 9,604 2.00 200 Benefits 68,682 76,128 54,611 54,611 70,778 70,778 70,778 16,167 300 Purchased Services 2,555 3,357 ‐ ‐ 1,600 1,600 1,600 1,600 400 Supplies and Materials 7,289 4,090 ‐ ‐ ‐ ‐ ‐ ‐

Total Instruction 206,316 191,852 144,118 144,118 171,489 171,489 171,489 27,371 2.00 2000 Support Services ‐

300 Purchased Services 99 153 10,000 10,000 ‐ ‐ ‐ (10,000) Total Support Services 99 153 10,000 10,000 ‐ ‐ ‐ (10,000)

3000 Enterprise & Community Services100 Salaries 170,998 208,581 168,343 168,343 212,805 212,805 212,805 44,462 2.69 200 Benefits 88,159 97,647 87,539 87,539 110,844 110,844 110,844 23,305 300 Purchased Services 250,689 226,985 ‐ ‐ 235,290 235,290 235,290 235,290 400 Supplies and Materials 79,992 119,583 850,000 850,000 98,572 98,572 98,572 (751,428) 600 Other Goods & Services ‐ 77 ‐ ‐ ‐

Total Enterprise & Community Services 589,837 652,872 1,105,882 1,105,882 657,511 657,511 657,511 (448,371) 2.69 Total Expenditures 796,253 844,877 1,260,000 1,260,000 829,000 829,000 829,000 (431,000)

Total Unappropriated Ending Fund Balance ‐ 50,772 ‐ 50,772 ‐ ‐ ‐ (50,772)

Page C‐52



2012‐13 2013‐14

FUND 207 BIENNIAL RESERVE FUND

RESOURCESR5200 Interfund Transfers ‐ ‐ ‐ ‐ 852,011 852,011 852,011 852,011

Subtotal Resources ‐ ‐ ‐ ‐ 852,011 852,011 852,011 852,011 R5400 Beginning Fund Balance 500,000 ‐ ‐ ‐ ‐ ‐ ‐ ‐

Total Resources 500,000 ‐ ‐ ‐ 852,011 852,011 852,011 852,011

EXPENDITURES BY FUNCTION5000 Interfund Transfers

700 Transfers 500,000 ‐ ‐ ‐ ‐ ‐ ‐ ‐ Total Interfund Transfers 500,000 ‐ ‐ ‐ ‐ ‐ ‐ ‐ Total Expenditures 500,000 ‐ ‐ ‐ ‐ ‐ ‐ ‐

Total Unappropriated Ending Fund Balance ‐ ‐ ‐ ‐ 852,011 852,011 852,011 852,011

Page C‐53



2012‐13 2013‐14

FUND 210 UNEMPLOYMENT RESERVE

RESOURCESR5200 Interfund Transfers ‐ 40,000 65,000 65,000 95,000 95,000 95,000 30,000

Subtotal Resources ‐ 40,000 65,000 65,000 95,000 95,000 95,000 30,000 R5400 Beginning Fund Balance 142,246 54,842 60,000 66,169 6,169 6,169 6,169 (60,000)

Total Resources 142,246 94,842 125,000 131,169 101,169 101,169 101,169 (30,000)

EXPENDITURES BY FUNCTION1000 Instruction ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 2000 Support Services

200 Benefits 87,404 28,672 125,000 125,000 101,169 101,169 101,169 (23,831) Total Support Services 87,404 28,672 125,000 125,000 101,169 101,169 101,169 (23,831)

5000 Interfund Transfers ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Total Expenditures 87,404 28,672 125,000 125,000 101,169 101,169 101,169 (23,831)

Total Unappropriated Ending Fund Balance 54,842 66,169 ‐ 6,169 0 0 0 (6,169)

Page C‐54



2012‐13 2013‐14

FUND 212 BUS REPLACEMENT

RESOURCESR1000 Local Sources ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ R5200 Interfund Transfers 100,000 148,000 150,000 150,000 150,000 150,000 150,000 ‐ R5305 Sale Of Equipment ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐

Subtotal Resources 100,000 148,000 150,000 150,000 150,000 150,000 150,000 ‐ R5400 Beginning Fund Balance 48,117 8,372 8,257 8,257 37,562 37,562 37,562 29,305

Total Resources 148,117 156,372 158,257 158,257 187,562 187,562 187,562 29,305

EXPENDITURES BY FUNCTION1000 Instruction ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 2000 Support Services

500 Capital Outlay 139,745 148,115 ‐ ‐ 135,000 135,000 135,000 135,000 Support Services 139,745 148,115 ‐ ‐ 135,000 135,000 135,000 135,000

5110 Debt Service ‐ ‐ 120,695 120,695 ‐ ‐ ‐ (120,695) 5200 Interfund Transfers ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐

Total Expenditures 139,745 148,115 120,695 120,695 135,000 135,000 135,000 14,305 Total Unappropriated Ending Fund Balance 8,372 8,257 37,562 37,562 52,562 52,562 52,562 15,000

Page C‐55



2012‐13 2013‐14

FUNDS 220‐299 GRANT FUNDS TOTAL

RESOURCESR1000 Local Sources 569,091 417,673 580,800 580,800 580,800 580,800 580,800 ‐ R2000 Intermediate Sources 771,548 794,340 819,200 819,200 819,200 819,200 819,200 ‐ R3000 State Sources 1,485 ‐ 1,172,581 1,172,581 1,172,581 1,172,581 1,172,581 ‐ R4000 Federal Sources 2,151,138 2,610,045 2,827,419 2,827,419 2,827,419 2,827,419 2,827,419 ‐ R5200 Interfund Transfers 69,250 77,908 100,000 100,000 100,000 100,000 100,000 ‐

Subtotal Resources 3,562,512 3,899,966 5,500,000 5,500,000 5,500,000 5,500,000 5,500,000 ‐ R5400 Beginning Fund Balance 641,456 301,632 500,000 321,783 500,000 500,000 500,000 178,217

Total Resources 4,203,968 4,201,597 6,000,000 5,821,783 6,000,000 6,000,000 6,000,000 178,217


100 Salaries 1,569,289 1,618,030 660,355 1,555,179 1,152,211 1,152,211 1,152,211 (402,968) 25.53 200 Benefits 845,692 884,367 1,099,372 859,726 716,762 716,762 716,762 (142,964) 300 Purchased Services 108,102 176,773 432,192 432,192 432,192 432,192 432,192 ‐ 400 Supplies and Materials 127,040 283,706 1,445,354 790,175 1,336,107 1,336,107 1,336,107 545,932 500 Capital Outlay 42,339 65,460 387,642 387,642 387,642 387,642 387,642 ‐ 600 Other Goods and Services 152 ‐ 12,500 12,500 12,500 12,500 12,500 ‐

Total Instruction 2,692,614 3,028,336 4,037,414 4,037,414 4,037,414 4,037,414 4,037,414 ‐ 25.53

Page C‐56



2012‐13 2013‐14

2000 Support Services100 Salaries 515,376 335,876 293,954 500,909 296,000 296,000 296,000 (204,909) 5.18 200 Benefits 263,408 170,778 310,899 247,545 179,886 179,886 179,886 (67,659) 300 Purchased Services 195,524 80,487 335,110 335,110 335,110 335,110 335,110 0 400 Supplies and Materials 30,280 26,985 430,428 386,827 559,394 559,394 559,394 172,567 500 Capital Outlay ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 600 Other Goods and Services 91,969 110,420 217,916 117,916 217,916 217,916 217,916 100,000

Total Support Services 1,096,558 724,547 1,588,306 1,588,306 1,588,306 1,588,306 1,588,306 (0) 5.18

3000 Enterprise & Community Services100 Salaries 9,875 14,543 89,256 89,256 30,000 30,000 30,000 (59,256) ‐ 200 Benefits 3,801 4,770 11,138 11,138 11,100 11,100 11,100 (38) 300 Purchased Services 7,256 5,736 18,624 18,624 18,624 18,624 18,624 ‐ 600 Other Goods and Services ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 400 Supplies and Materials 22,983 23,976 55,262 55,262 114,556 114,556 114,556 59,294

Total Enterprise & Community Services 43,915 49,024 174,280 174,280 174,280 174,280 174,280 ‐ ‐

4000 Facilities Acquisition & Construction300 Purchased Services ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 500 Capital Outlay ‐ ‐ 100,000 2,000 100,000 100,000 100,000 98,000

Total Facilities Acquisition & Construct ‐ ‐ 100,000 2,000 100,000 100,000 100,000 98,000

5200 Interfund Transfers 69,250 77,908 100,000 19,783 100,000 100,000 100,000 80,217 Total Expenditures 3,902,336 3,879,814 6,000,000 5,821,783 6,000,000 6,000,000 6,000,000 178,217 30.71

Total Unappropriated Ending Fund Balance 301,632 321,783 ‐ 0 0 0 0 0

Page C‐57

Debt Service Fund This fund accounts for voter approved General Obligation bonds debt service. The main source of funding comes from property taxes that are levied outside the Oregon property tax limits.



2012‐13 2013‐14

FUND 300 DEBT SERVICE

RESOURCESR1000 Local Sources 3,638,290 3,629,148 3,584,205 3,584,205 3,620,534 3,620,534 3,620,534 36,329 R5200 Interfund Transfers ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐

Subtotal Resources 3,638,290 3,629,148 3,584,205 3,584,205 3,620,534 3,620,534 3,620,534 36,329 R5400 Beginning Fund Balance 149,220 297,876 123,645 325,436 201,791 201,791 201,791 (123,645)

Total Resources 3,787,510 3,927,024 3,707,850 3,909,641 3,822,325 3,822,325 3,822,325 (87,316)

EXPENDITURES BY FUNCTION5000 Debt Service

610 Principal Payments 2,610,000 2,805,000 3,005,000 3,005,000 3,220,000 3,220,000 3,220,000 215,000 620 Regular Interest 879,634 796,589 702,850 702,850 602,325 602,325 602,325 (100,525) 640 Dues and Fees ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐

Total Debt Service 3,489,634 3,601,589 3,707,850 3,707,850 3,822,325 3,822,325 3,822,325 114,475 5200 Interfund Transfers ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐

Total Expenditures 3,489,634 3,601,589 3,707,850 3,707,850 3,822,325 3,822,325 3,822,325 114,475 Total Unappropriated Ending Fund Balance 297,876 325,436 ‐ 201,791 ‐ ‐ ‐ (201,791)

Page C‐58

Hood River County School District2015‐16 Schedule of General Obligation Bond and Interest Redemption Requirements

Principal Interest Principal Interest Fiscal Yr Due 6/15 Due 12/15 & 6/15 Due 6/15 Due 12/15 & 6/15 Principal Interest2015‐16 985,000 33,050 2,235,000 569,275 3,220,000 602,325 2016‐17 ‐ ‐ 1,280,000 479,875 1,280,000 479,875 2017‐18 ‐ ‐ 1,390,000 425,675 1,390,000 425,675 2018‐19 ‐ ‐ 1,500,000 370,075 1,500,000 370,075 2019‐20 ‐ ‐ 1,615,000 310,075 1,615,000 310,075 2020‐21 ‐ ‐ 1,735,000 245,475 1,735,000 245,475 2021‐22 ‐ ‐ 1,885,000 158,725 1,885,000 158,725 2022‐23 ‐ ‐ 2,020,000 83,325 2,020,000 83,325

985,000 33,050 13,660,000 2,642,500 14,645,000 2,675,550

GO Bonds Issued 2010 GO Bonds Issued 2008Totals

Page C‐59

Capital Construction Fund This fund accounts for construction projects from the Capital Construction Bond Fund (400), the Construction Excise Tax fund (401), Energy Projects Fund (402), and the Property Fund (403). Each of these programs is accounted for separately, and budgeted together for legal appropriation requirements.



2012‐13 2013‐14

FUND 4XX CAPITAL CONSTRUCTION AND IMPROVEMENTS FUNDS TOTAL

RESOURCESR1000 Local Sources 253,887 395,033 450,322 450,503 528,500 528,500 528,500 77,997 R5000 Other Sources 725,373 120,695 ‐ ‐ ‐ ‐ ‐ ‐ R5200 Interfund Transfers ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐

Subtotal Resources 979,260 515,728 450,322 450,503 528,500 528,500 528,500 77,997 R5400 Beginning Fund Balance 536,736 1,450,674 1,359,725 1,443,960 1,599,509 1,599,509 1,599,509 155,550

Total Resources 1,515,996 1,966,402 1,810,047 1,894,463 2,128,009 2,128,009 2,128,009 233,547

EXPENDITURES BY FUNCTION4000 Facilities Acquisition & Construction

100 Salaries 37,491 75,459 64,942 64,942 66,241 66,241 66,241 1,299 0.85 200 Benefits 21,110 48,851 49,453 49,453 37,228 37,228 37,228 (12,225) 300 Purchased Services 6,601 11,876 241,556 ‐ 300,000 300,000 300,000 300,000 400 Supplies and Materials ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 500 Capital Outlay ‐ 386,136 1,048,723 180,558 1,356,757 1,356,757 1,356,757 1,176,198 600 Other Goods and Services 120 120 ‐ ‐ ‐ ‐ ‐ ‐

Total Facilities Acquisition & Construct 65,322 522,443 1,404,674 294,953 1,760,226 1,760,226 1,760,226 1,465,272 0.85 5200 Interfund Transfers ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐

Total Expenditures 65,322 522,443 1,404,674 294,953 1,760,226 1,760,226 1,760,226 1,465,272 Total Unappropriated Ending Fund Balance 1,450,674 1,443,959 405,373 1,599,509 367,784 367,784 367,784 (1,231,726)

Page C‐60



2012‐13 2013‐14

FUND 400 CAPITAL CONSTRUCTION

RESOURCESR1000 Local Sources 1,828 1,087 322 503 500 500 500 (3) R2000 Intermediate Sources ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ R3000 State Sources ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ R4000 Federal Sources ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ R5000 Other Sources ‐ 120,695 ‐ ‐ ‐ ‐ ‐ ‐ R5200 Interfund Transfers ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐

Subtotal Resources 1,828 121,782 322 503 500 500 500 (3) R5400 Beginning Fund Balance 391,760 393,468 128,827 128,574 118,763 118,763 118,763 (9,810)

Total Resources 393,588 515,250 129,149 129,077 119,263 119,263 119,263 (9,813)

EXPENDITURES BY FUNCTION4000 Facilities Acquisition & Construct

300 Purchased Services ‐ 420 ‐ ‐ ‐ ‐ ‐ ‐ 500 Capital Outlay ‐ 386,136 129,149 10,313 119,263 119,263 119,263 108,950 600 Other Goods and Services 120 120 ‐ ‐ ‐ ‐ ‐ ‐

5200 Interfund Transfers ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Total Expenditures 120 386,676 129,149 10,313 119,263 119,263 119,263 108,950

Total Unappropriated Ending Fund Balance 393,468 128,574 ‐ 118,763 0 0 0 (118,763)

Page C‐61



2012‐13 2013‐14

FUND 401 CONSTRUCTION EXCISE TAX FUND

RESOURCESR1000 Local Sources 173,571 228,401 150,000 150,000 228,000 228,000 228,000 78,000 R2000 Intermediate Sources ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ R3000 State Sources ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ R4000 Federal Sources ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ R5000 Other Sources ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ R5200 Interfund Transfers ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐

Subtotal Resources 173,571 228,401 150,000 150,000 228,000 228,000 228,000 78,000 R5400 Beginning Fund Balance 47,559 221,130 371,130 449,531 487,730 487,730 487,730 38,199

Total Resources 221,130 449,531 521,130 599,531 715,730 715,730 715,730 116,199

EXPENDITURES BY FUNCTION4000 Facilities Acquisition & Construct ‐ ‐ 521,130 111,801 715,730 715,730 715,730 603,929 5200 Interfund Transfers ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐

Total Expenditures ‐ ‐ 521,130 111,801 715,730 715,730 715,730 603,929 Total Unappropriated Ending Fund Balance 221,130 449,531 ‐ 487,730 ‐ ‐ ‐ (487,730)

Page C‐62



2012‐13 2013‐14

FUND 402 ENERGY PROJECTS

RESOURCESR1000 Local Sources 78,488 165,546 300,000 300,000 300,000 300,000 300,000 ‐ R2000 Intermediate Sources ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ R3000 State Sources ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ R4000 Federal Sources ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ R5000 Other Sources ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ R5200 Interfund Transfers ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐

Subtotal Resources 78,488 165,546 300,000 300,000 300,000 300,000 300,000 ‐ R5400 Beginning Fund Balance 77,418 90,704 114,395 130,288 257,449 257,449 257,449 127,161

Total Resources 155,906 256,249 414,395 430,288 557,449 557,449 557,449 127,161


100 Salaries 37,491 75,459 64,942 64,942 66,241 66,241 66,241 1,299 0.85 200 Benefits 21,110 48,851 49,453 49,453 37,228 37,228 37,228 (12,225) 300 Purchased Services 6,601 1,651 241,556 ‐ 300,000 300,000 300,000 300,000 500 Capital Outlay ‐ 58,444 58,444 153,980 153,980 153,980 95,536

Total Facilities Acquisition & Construct 65,202 125,962 414,395 172,839 557,449 557,449 557,449 384,610 0.85 5200 Interfund Transfers ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐

Total Expenditures 65,202 125,962 414,395 172,839 557,449 557,449 557,449 384,610 Total Unappropriated Ending Fund Balance 90,704 130,288 ‐ 257,449 ‐ ‐ ‐ (257,449)

Page C‐63



2012‐13 2013‐14

FUND 403 PROPERTY FUND

RESOURCESR1000 Local Sources ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ R2000 Intermediate Sources ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ R3000 State Sources ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ R4000 Federal Sources ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ R5000 Other Sources 725,373 ‐ ‐ ‐ ‐ ‐ ‐ ‐ R5200 Interfund Transfers ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐

Subtotal Resources 725,373 ‐ ‐ ‐ ‐ ‐ ‐ ‐ R5400 Beginning Fund Balance 20,000 745,373 745,373 735,568 735,568 735,568 735,568 ‐

Total Resources 745,373 745,373 745,373 735,568 735,568 735,568 735,568 ‐


300 Purchased Services ‐ 9,805 ‐ ‐ ‐ ‐ ‐ ‐ 500 Capital Outlay ‐ ‐ 340,000 ‐ 367,784 367,784 367,784 367,784

5200 Interfund Transfers ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Total Expenditures ‐ 9,805 340,000 ‐ 367,784 367,784 367,784 367,784

Total Unappropriated Ending Fund Balance 745,373 735,568 405,373 735,568 367,784 367,784 367,784 (367,784)

Page C‐64



2012‐13 2013‐14

SUMMARY OF INTERFUND TRANSFERSR5200 Interfund Transfers In

TT 100 GF from 200 Food Service ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ TT 100 GF from 207 Biennial Reserve 500,000 ‐ ‐ ‐ ‐ ‐ ‐ ‐ TT 205 Community Ed from 100 GF 34,416 ‐ ‐ ‐ ‐ ‐ ‐ ‐ TT 207 Biennial Reserve from 100 GF ‐ ‐ ‐ ‐ 852,011 852,011 852,011 852,011 TT 210 Unemployment from 100 GF ‐ 40,000 65,000 65,000 95,000 95,000 95,000 30,000 TT 212 Bus Replacement from 100 GF 100,000 148,000 150,000 150,000 150,000 150,000 150,000 ‐ TT 220‐299 Grants from 100 GF ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ TT 220‐299 Grants from 220‐299 Grants 69,250 77,908 100,000 100,000 100,000 100,000 100,000 ‐ TOTAL 703,666 265,908 315,000 315,000 1,197,011 1,197,011 1,197,011 882,011

5200 Interfund Transfers OutTF 100 GF to 205 Community Ed 34,416 ‐ ‐ ‐ ‐ ‐ ‐ ‐ TF 100 GF to 207 Biennial Reserve 500,000 ‐ ‐ ‐ 852,011 852,011 852,011 852,011 TF 100 GF to 210 Unemployment ‐ 40,000 65,000 65,000 95,000 95,000 95,000 30,000 TF 100 GF to 212 Bus Replacement 100,000 148,000 150,000 150,000 150,000 150,000 150,000 ‐ TF 100 GF to 220‐299 Grants ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ TF 200 Food Service Fund to 100 GF ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ TF 207 Oper Reserve (SSF) to 100 GF ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ TF 220‐299 Grants to 220‐299 Grants 69,250 77,908 100,000 100,000 100,000 100,000 100,000 ‐ TOTAL 703,666 265,908 315,000 315,000 1,197,011 1,197,011 1,197,011 882,011 NET INTERFUND TRANSFERS ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐

Page C‐65

Supplemental Information

StateYear Limit Imposed Collected Equalization Grant Ratio of Equalization Grant to Tax Collected

Approved by the voters in November 2004 for three years at a rate of up to $1.50 per $1,000.

05‐06 $1.50 $1.00 956,840 384,069 40.1%

06‐07 $1.50 $0.75 867,516 346,517 39.9%

07‐08 $1.50 $1.25 1,552,486 558,472 36.0%

Approved by the voters in May 2008 for five years at a rate of up to $1.25 per $1,000. (57.6% Yes)

08‐09 $1.25 $0.57 795,135 289,327 36.4%

09‐10 $1.25 $1.25 1,707,509 621,314 36.4%

10‐11 $1.25 $1.25 1,751,647 642,042 36.7%

11‐12 $1.25 $1.25 1,767,139 634,463 35.9%

12‐13 $1.25 $1.25 1,888,661 597,939 31.7%

Approved by the voters in November 2012 for five years at a rate of up to $1.25 per $1,000.

13‐14 $1.25 $1.25 1,791,500 522,987 29.2%

14‐15 $1.25 $1.25 1,870,993 559,733 29.9% Estimated

15‐16 $1.25

16‐17 $1.25

17‐18 $1.25

Hood River County School DistrictSummary of Local Option Votes, Amounts Imposed, & Yields

Local Option Historical Recap Page D-1

OREGONREPORT CARD

201314

Hood River County SD1011 Eugene StHood River, OR 97031 (541) 3862511www.hoodriver.k12.or.us

SUPERINTENDENT Dan Goldman For more report card measuresincluding detailed demographic

information visitwww.ode.state.or.us/go/RCMeasures

DISTRICT PROFILE

ENROLLMENT

Totalenrollment

201314

Enrollmentchange fromprevious year

Students attending90% or more ofenrolled days

Grades K 3 1,184 +1.5% 89.2%

Grades 4 5 578 0.0% 90.7%

Grades 6 8 990 2.0% 87.4%

Grades 9 12 1,271 +1.4% 73.9%

STUDENT MOBILITY 201314 Previous threeyear average

Students transferring:Into district 2.9% 3.1%Out of district 4.3% 5.0%

SELECT DEMOGRAPHICS

201314Grades

K 3Grades

4 5Grades

6 8Grades9 12

English Learners 37% 38% 38% 37%Economically disadvantaged 62% 61% 58% 56%Students with disabilities 15% 17% 15% 13%Number of differentlanguages spoken

3 3 3 3

Note: a ‘*’ is displayed when the data must be suppressed to protect student confidentiality.

CLASS SIZE

Averageclass size201213

Grades K 3 23.7

Grades 4 5 26.0

TEACHER PROFICIENCY 201314

Percentage of highly qualified teachers(as defined by the federal government)

99.00%

FROM THE DISTRICT SUPERINTENDENTDear Parents and Community Members,

As this Oregon Report Card indicates, your children are receivingan exemplary education from exceptional educators. In reviewingthis report, you will find that our students achieve higher levels ofacademic growth and graduate more students prepared forpostsecondary success than most others in the state of Oregon. While affirming, we are committed to continuous improvement anddelivering on our primary District Goal: “Every student is preparedto graduate with the knowledge and courage to learn, serve, andpursue their dreams.” Meeting this District Goal requires a commitment from all of us andthe engagement of our entire Hood River County community. Ourcollective commitments, the things we promise to work towardtogether, provide the framework for our students' successes:1. we ensure safe learning environments by teaching andreinforcing positive behavior;2. we expect excellence for and from every student byestablishing high expectations for achievement;

3. we establish clear learning targets and provide feedback tostudents on their progress;4. we use research to guide our instructional decisions;5. we intervene with struggling learners with great intensity andfor as long as it takes;6. we embrace equity and refuse to make excuses for disparitiesin student outcomes; and,7. we will target our available resources towards thesecommitments. To learn more about the Hood River County School District, thecomprehensive education provided by our outstanding staff, andhow to support your child's progress, please visit us atwww.hoodriver.k12.or.us or contact your school.

Thank you,

Superintendent | Dan Goldman

STUDENT WELLNESS POLICYThe Hood River School District acknowledges these basic principles:

· Students need access to healthful foods and opportunities to be physically active in order to grow, learn, and thrive;· Healthy eating habits and regular physical activity can prevent poor health conditions such as obesity, diabetes, cancer,and tooth decay;· Modeling good health behavior and easy access to healthful food can encourage more healthy behavior among ourchildren;· Community participation is essential to the development and implementation of successful school wellness policies; and· It is a community responsibility to promote and protect children’s health and wellbeing and their ability to learn.

Because of these basic principles, the HRCSD is committed to creating a safe, healthy environment where students learn and practicedeveloping their nutritional and physical health habits supported by school district staff at every level, by families, and by the community.

RACIAL EQUITY IN HIRINGThe HRCSD aspires to recruit, employ, support andretain racially and linguistically diverse and culturallycompetent administrative, instructional and supportpersonnel with the ultimate aim of having our workforcereflect the diversity of our student body.

D-7

www.hoodriver.k12.or.us

OREGONREPORT CARD

201314




DISTRICT PROFILE (CONTINUED)

White 50%

Native Hawaiian/Pacific Islander <1%

Black/African American 1%

American Indian/Alaska Native 1%

Asian 1%

MultiRacial 2%

Hispanic/Latino 44%

GRADES K 3 STUDENTS

Native Hawaiian/Pacific Islander 1%

Asian 4%

Hispanic/Latino 5%

White 90%

GRADES K 3 STAFF

White 49%


Black/African American <1%


Asian 1%

MultiRacial 2%

Hispanic/Latino 47%

GRADES 9 12 STUDENTS



Asian 2%

Hispanic/Latino 4%

White 91%

GRADES 9 12 STAFF

White 51%



Asian 1%


MultiRacial 1%

Hispanic/Latino 45%

GRADES 4 5 STUDENTS


Asian 2%

Hispanic/Latino 4%

White 92%

GRADES 4 5 STAFF

White 50%

American Indian/Alaska Native <1%


MultiRacial 1%


Asian 2%

Hispanic/Latino 46%

GRADES 6 8 STUDENTS

Hispanic/Latino 2%


Asian 3%

White 92%

GRADES 6 8 STAFF

PER PUPIL SPENDING 201314 201213 201112 201011 200910

District $11,656 $11,075 $10,919 $10,921 $10,574State $10,256 $9,327 $9,366 $9,363 $9,275

Oregon’s quality education model (QEM) suggests adequate per pupil funding should be $12,068 in201314. (Statewide average) 201314 data reflects budgeted not actual.

FUNDING SOURCES District funding derived from the below sourcesLocal taxes and fees 35%State funds 57%Federal funds 8%

SEISMIC SAFETY RATING

http://www.oregongeology.org/sub/projects/rvs/activityupdates/status.htmlFor a detailed report for each school, please visit:

EXPULSIONS & SUSPENSIONS Expulsions SuspensionsTotal Students 13 271American Indian/Alaska Native * *Asian * *Black/African American * *Hispanic/Latino 6 132MultiRacial * *Native Hawaiian/Pacific Islander * *White 7 127

Note: a ‘*’ is displayed when the data must be suppressed to protect student confidentiality.D-8


http://www.oregongeology.org/sub/projects/rvs/activity-updates/status.html

OREGONREPORT CARD

201314




PROGRESS ARE STUDENTS MAKING ADEQUATE GAINS OVER TIME?Students in the district meeting or exceeding state standards on examsDid at least 95% of students in this district take state exams?Participation rate criteria are in place to ensure schools test as many eligible students as possible

Yes No

DISTRICTPERFORMANCE District Performance (%)

201011 201112 201213

DistrictPerformance (%)

201314

OregonPerformance (%)

201314

LikeDistrictAverage (%)

201314Reading Did not meet Met Exceeded

Students in grades 3 5 80.7 30.749.919.3

69.6 27.342.330.4

67.3 28.039.432.7

70.0 29.140.930.0

70.5 27.642.829.5

60.8 19.541.439.2


74.8 26.048.925.2

73.5 25.947.526.5

74.1 24.849.325.9

69.7 20.948.830.3

62.7 16.146.637.3

Students in grade 11 83.8 24.259.616.2

88.2 19.069.311.8

86.2 20.465.813.8

84.8 20.264.615.2

85.6 25.859.814.4

83.8 17.566.316.2

Note new cut scores in 201112.

Mathematics Did not meet Met Exceeded


67.6 30.637.032.4

67.8 33.634.232.2

70.0 35.034.930.0

62.0 28.133.938.0

53.0 20.732.347.0


66.2 19.946.333.8

64.2 22.042.235.8

65.4 27.437.934.6

62.2 22.040.237.8

59.0 19.439.741.0


68.6 6.362.431.4

77.4 5.671.822.6

70.7 5.165.629.3

71.3 8.462.928.7

69.7 4.665.130.3

Writing Did not meet Met Exceeded


72.9 8.364.727.1

68.7 5.363.431.3

55.5 7.547.944.5

61.3 6.155.238.7

53.9 3.950.046.1

Science Did not meet Met Exceeded


69.1 16.252.930.9

68.0 18.449.732.0

74.6 17.856.825.4

69.8 15.254.530.2

58.9 10.548.441.1

Students in grade 873.7 24.1

49.626.3

60.1 10.749.439.9

63.7 14.449.336.3

66.4 11.654.833.6

66.9 12.054.833.1

60.3 10.749.539.7


57.1 22.834.342.9

52.5 10.941.547.5

53.9 10.543.446.1

63.1 9.453.636.9

57.8 6.551.442.2

Note new cut scores in 201112.

Visit www.ode.state.or.us/go/data for additional assessment results. Note: a ‘*’ is displayed when data are unavailable or to protectstudent confidentiality.

D-9


OREGONREPORT CARD

201314




OUTCOMES WHAT ARE STUDENTS ACHIEVING IN HIGH SCHOOL?District

Performance (%)201011 201112 201213


201314


201314


201314

COLLEGEANDCAREERREADINESS

Students preparing for college and careers.Freshmen on track to graduate within 4 years NA NA NA 81.0 78.5 73.3Students taking SAT 45.9 38.9 49.3 45.0 33.3 30.0


200910 201011 201112


201213


201213


201213

GRADUATIONRATE

Students graduating with a regular diploma within four years of entering high school.Overall graduation rate 78.7 83.9 75.2 80.1 68.7 69.2

COMPLETIONRATE

Students receiving a regular, modified, extended, or adult high school diploma or completing a GED within fiveyears of entering high school.Overall completion rate 84.5 88.7 88.7 90.3 81.5 75.2

DROPOUTRATE

Students who dropped out during the school year and did not reenroll.

Note: Dropout methodology change in 201213.

Overall dropout rate 2.4 1.1 2.1 3.0 4.0 3.8


200809 200910 201011


201112


201112


201112

CONTINUINGEDUCATION

Students continuing their education after high school.Students who enrolled in a community college or fouryearschool within 16 months of graduation

65.0 65.6 58.3 54.0 54.7 56.5

Note: a ‘*’ is displayed when the data must be suppressed to protect student confidentiality.

STUDENTGROUPOUTCOMES

DistrictPerformance

(%)

OregonPerformance

(%)

DistrictCompared toOR Average

DistrictPerformance

(%)

OregonPerformance

(%)


DistrictPerformance

(%)

OregonPerformance

(%)


Economically DisadvantagedOn TrackGraduationCompletionDropout

74.1 68.8 +5.377.0 60.4 +16.687.1 77.3 +9.83.4 3.8 0.4

American Indian/Alaska NativeOn TrackGraduationCompletionDropout

* 61.4 *50.0 51.6 1.6100.0 67.9 +32.110.0 8.0 +2.0

Native Hawaiian/Pacific IslanderOn TrackGraduationCompletionDropout

* 69.7 * 63.6 77.0

0.0 5.0 5.0English LearnersOn TrackGraduationCompletionDropout

68.9 70.3 1.472.5 58.0 +14.582.1 69.1 +13.04.8 5.0 0.2

AsianOn TrackGraduationCompletionDropout

* 92.4 *100.0 83.8 +16.2100.0 87.8 +12.20.0 1.5 1.5

WhiteOn TrackGraduationCompletionDropout

89.2 81.1 +8.183.3 71.0 +12.395.4 83.9 +11.51.8 3.5 1.7

Students with DisabilitiesOn TrackGraduationCompletionDropout

58.3 61.4 3.170.4 37.2 +33.280.0 64.2 +15.81.2 6.0 4.8

Black/African AmericanOn TrackGraduationCompletionDropout

* 67.0 *0.0 57.1 57.1

100.0 71.0 +29.00.0 6.2 6.2

FemaleOn TrackGraduationCompletionDropout

81.3 82.1 0.886.2 73.2 +13.092.7 84.4 +8.32.5 3.3 0.8

MigrantOn TrackGraduationCompletionDropout

69.6 68.3 +1.357.1 55.1 +2.068.8 69.7 0.96.9 4.8 +2.1

Hispanic/LatinoOn TrackGraduationCompletionDropout

72.7 69.9 +2.876.9 60.8 +16.182.8 74.1 +8.74.3 5.2 0.9

MaleOn TrackGraduationCompletionDropout

80.7 75.1 +5.672.5 64.3 +8.287.8 78.9 +8.93.6 4.6 1.0

Talented and GiftedOn TrackGraduationCompletionDropout

>95 95.5 *92.5 90.5 +2.097.1 96.4 +0.70.8 0.5 +0.3

MultiRacialOn TrackGraduationCompletionDropout

* 79.8 *77.8 67.2 +10.6100.0 82.3 +17.73.3 4.5 1.2

OnTrack data is based on the 201314school year; all other data is based on the201213 school year.

Note: a ‘*’ is displayed when the data must be suppressed to protect student confidentiality.D-10


OREGONREPORT CARD

201314




CURRICULUM & LEARNING ENVIRONMENTSCHOOLREADINESS

Elementary Schools Middle Schools High Schools

ACADEMICSUPPORT


ACADEMICENRICHMENT


· PreK/Headstart· Free full day Kindergarten forall students· All students screened forliteracy support· Migrant Summer school· Strong ParentTeacherOrganizations

· Positive Behavior Supports· Counseling for emotional,academic, and behavioral growth· Physical education· Staff participate on localbullying prevention coalition· Strong ParentTeacherOrganizations

· Bullying preventionprograms· Home to School Liaison· Prevention specialists· Intervention and enrichmentclasses for all students· Strong ParentTeacherOrganizations

· Researched based interventions in literacy

· Extended school day programs for interventionand enrichment

· Reading specialists & counselors in everyschool

· Teachers meet in professional learning teams toensure student success

· English Language Development classes offeredby English proficiency level

· Researched based interventions inliteracy

· English Language Development classesoffered by English proficiency level

· Strong Special Education Programs

· Teachers meet in professional learningteams to ensure student success

· Reading, writing, and mathinterventions

· Extended library hours

· English Language Developmentclasses offered by English proficiencylevel

· Teachers meet in professional learningteams to ensure student success

· Music and Physical Education inevery school

· Arts in Education programming

· Integrated technology in teachingand learning

· Talented and Gifted Programs

· Community Education

· World Language Courses inSpanish, French, and German

· Special Programs in food,conservation science, andengineering

· Wide selection of academicenrichment courses

· Excellent band and choirprograms

· World Language Courses inSpanish, French, and Mandarin

· Honors & DualEnrollmentCourses – 12 AdvancedPlacement courses, 7 Honorscourses

· Special Programs: Spanish forSpanish speakers, G.E.D.program, Algebra & Geometry inSpanish

D-11


OREGONREPORT CARD

201314




CURRICULUM & LEARNING ENVIRONMENT CONTINUED . . .CAREER &TECHNICALEDUCATION

Middle Schools High Schools

EXTRACURRICULARACTIVITIES


Data and information in the Curriculum and Learning Environment section was provided by local schools and districts and was not verified by the OregonDepartment of Education.

· Robotics, Physics, EnergySystems, Green Building programs

· College Readiness Program

· Industrial Arts Elective

· 8th Grade annual career day tointroduce students to localemployers

· Engineering, Agriculture,Integrated Media programs

· Pathways to Career Success

· Internships, Cadet Teaching,Student Firefighters

· Youth Transition Program

· Strong connection to CommunityCollege

· Student Council· Book Clubs· Lego Robotics· Oregon Battle of the Books· Mathematic Olympics

· Sports offered by CommunityEducation· Ski Bus· Diverse after school artprogram

· 3 CTE Programs of Study: Engineering Agriculture, and IntegratedMedia

· Pathways to Career Success Program

· Youth Transition Program,

· Internship

· Cadet Teaching

· Elementary Teaching Aide

· Student Firefighter

· StRUT

· Leadership

· Journalism and yearbook Publications

D-12


Hood River County School District Appendix “A” - Confidential Pay Scale for 2014-15 Hourly Rate Step 1 Step 2 Step 3 Step 4 5% * 10% ** Receptionist

14.57 15.14

15.76

16.38

17.20

18.02

Curriculum Administrative Asst 14.88

15.47

16.11

16.74

17.58

18.41

Special Education Secretary 14.88

15.47

16.11

16.74

17.58

18.41

Accounts Payable Specialist 16.23

16.89

17.55

18.27

19.18

20.10

Assistant Payroll Specialist 16.23

16.89

17.55

18.27

19.18

20.10

Federal Programs Assistant 16.23

16.89

17.55

18.27

19.18

20.10

HR Administrative Assistant 16.23

16.89

17.55

18.27

19.18

20.10

Federal Prgrms Sec/Bookkeeper

16.97

17.64

18.35

19.08

20.03

20.99

Accounting Specialist 19.24

20.03

20.81

21.66

22.74

23.83

Human Resources Specialist 19.24

20.03

20.81

21.66

22.74

23.83

Payroll Specialist 19.24

20.03

20.81

21.66

22.74

23.83

Superintendent's Administrative Assistant

19.86

20.63

21.47

22.33

23.45

24.56

Financial Analyst 26.62

27.68

28.79

29.94

31.44

32.93

*5% Longevity differential after 10 years of District Service **10% Longevity differential after 15 years of District Service Note 1 Longevity differentials are calculated as current step plus 5% or 10% based on total continuous years of

service Note 2 Plus 4.05% into VEBA Accounts

D-14

HOOD RIVER COUNTY SCHOOL DISTRICT

Teacher Salary Schedule 2014-2015 Effective Schedule

(includes 1% increase over 13/14 schedule and table adjustment)

Teachers with no contracted experience begin at step 1, then advance accordingly with each completed year of teaching. Seven years (step 8) is the maximum prior experience credited.

Years Exp

Step BA BA15 BA30 BA45 BA75 or MA

MA15 MA30 MA45

0 1 36,805 38,095 39,384 40,549 41,715 42,881 44,047 45,088

1 2 38,400 39,689 40,980 42,114 43,280 44,444 45,610 46,684

2 3 39,997 41,284 42,573 43,665 44,842 46,007 47,174 48,277

3 4 41,592 42,880 44,166 45,215 46,406 47,572 48,739 49,874

4 5 43,187 44,474 45,763 46,769 47,972 49,137 50,305 51,469

5 6 44,781 46,069 47,359 48,322 49,535 50,701 51,867 53,063

Maximum 7 years

prior experience

credited

6 7 46,378 47,666 48,953 49,874 51,101 52,265 53,431 54,658

7 8 47,756 49,260 50,549 51,425 52,664 53,829 54,995 56,254

8 9 47,756 50,854 52,143 52,977 54,229 55,394 56,560 57,848

9 10 47,756 52,450 53,736 54,529 55,794 56,960 58,124 59,442

10 11 47,756 53,646 55,333 56,082 57,358 58,523 59,689 61,040

11 12 47,756 53,646 56,408 57,634 58,921 60,087 61,252 62,634

12 13 47,756 53,646 56,408 59,186 60,486 61,652 62,817 64,228

13 14 47,756 53,646 56,408 60,736 62,050 63,216 64,382 65,822

14 15 47,756 53,646 56,408 60,736 63,614 64,780 65,945 67,417

15 16 47,756 53,646 56,408 60,736 65,086 66,344 67,509 69,013

16 17 47,756 53,646 56,408 60,736 65,086 66,344 69,075 70,608

D-15

Mgrs/Dir MS VP HS VP ES Princ MS Princ HS Princ Cabinet SuperintendentSalary Range $58,530‐76,402 $88,156 $94,389 $94,471 $99,133 $108,390 $102,150‐$108,830 $130,000

Hood River County School District2014‐15 Administrator Salary Schedule

D‐16

Page D-17

Hood River County School District GLOSSARY OF TERMS Accounting System: The total structure of records and procedures which discover, record, classify, summarize, and report

information on the financial position and results of operations of its government of any of its funds, fund types, balanced account

group, or organizational components.

Accrual Basis: The basis of accounting under which transactions are recognized when they occur, regardless of the timing of related

cash flows.

Activity: a specific and distinguished line of work performed by one or more organizational components of a government is

responsible. For example, food inspection is an activity performed in the discharge of the health function.

ADM: average daily membership is the year-to-date average of daily student enrollment.

Appropriation: A legal authorization granted by the school board to make expenditures and to incur obligations for specific

purposes. An appropriation is usually limited in amount and as to the time when it may be expended.

Assets: Resources owned or held by a government, which monetary value.

Budget: A plan of financial operation embodying an estimate of proposed means of financing them for a single fiscal year. A

proposed budget is presented to the budget committee for approval. An approved budget is subsequently adopted as approved or

modified by the Board.

Budget Document: The instrument used by the budget-making authority to present a comprehensive financial program to the

school board which is the appropriating body. The budget document contains a message from the Superintendent, together with a

summary of the proposed expenditures, means of financing them, and the schedules supporting the summary. These schedules

shows in detail the information as part to past years’ actual revenues, expenditures and other data used in making the estimates.

Page D-18

Budgetary Control: The management of the district in accordance with an approved budget for the purpose of keeping expenditures

within the limitations of available appropriation and available revenues.

Budgetary Expenditures: Decreases in net current assets. In contrast to conventional expenditures, budgetary expenditures are

limited in amount to exclude amounts represented by noncurrent liabilities. Due to their spending measurement focus, government

fund types are concerned with the measurement of budgetary expenditures.

Capital Outlay: Expenditures which result in the acquisition of or additions to fixed assets.

Cash Basis: A basis of accounting under which transactions are recognized only when cash changes hands.

Certified or Licensed Employees: Includes teachers, counselors, media specialists, psychologists, social workers, nurses, athletic

trainers, occupational speech, and physical therapists.

Classified Employees: Support staff, including instructional assistants, clerical staff, custodian and maintenance.

Contingency: a special amount budgeted each year for unforeseen expenditures. Transfer of general operating contingency funds to

cover unanticipated expenditures requires board approval.

Current Resources: Resources to which recourse can be had to meet current obligations and expenditures. Examples are current

assets, estimated revenues of a particular period not yet realized, transfers from other funds authorized but not received, and in the

case of certain funds, bonds authorized and unissued.

Deficit: The excess of the liabilities of a fund over its assets. Oregon school districts may not carry deficits in any fund.

Expenditures: Decreases in net financial resources. Expenditures include current operating expenses which require the current or

future use of net current assets, debt service, and capital outlays.

FTE: Full-time equivalent staff. One FTE is defined as a regular position scheduled to work eight hours per day.

Fixed Assets: Asset of long-term character which is intended to continue to be held or used, such as land, buildings, and

improvements other than building, machinery, and equipment.

Page D-19

Fixed Cost: A cost such as rent that does not change with increase or decreases in the amount of services provided.

Functional Classification: Expenditures classification on according to the principal purposes for which expenditures are made.

Fund: A fiscal and accounting entity with a self-balancing set accounts recording cash and other financial recourses, together with all

related liabilities and residual equities or balances, and changes therein, which are segregated for the purpose of carrying on specific

activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations.

Liabilities: Debt or other legal obligations arising out of transactions in the past which must be liquidated, renewed, or refunded at

some future date. This term does not include encumbrances.

Modified Accrual Basis: All governmental finds and expendable trust funds are accounted for using the modified accrual basis of

accounting. Under it, revenues are recognized when they become both “measureable” and “available to finance expenditures of the

current period.” Expenditures are recognized when the related fund liability is incurred.

Object: As used in expenditures classification this term applies to the articles purchased or the service obtained (as distinguished

from the results obtained from expenditures). Examples are salaries, employee benefits, personal services, contractual services,

materials, and supplies.

Payroll Costs: Amounts paid by the district on behalf of employees, in addition to gross salary. Examples are:

Group Health Insurance

Contributions to public employee’s retirement system (PERS)

Social Security (FICA)

Workers’ compensation

Unemployment insurance

Program Budget: A budget wherein expenditures are based primary on programs of work and secondarily on character and objects

class. A program budget is a transitional type of budget between the traditional character and object class budget, on the one hand;

and the performance budget, on the other hand.

Page D-20

Purchase Order: A document which authorizes the delivery of specified merchandise or the rendering of certain services and the

making of charge for them.

Resources: Estimated beginning fund balances on hand at the beginning of the fiscal year, plus all anticipated revenues.

Revenues: Moneys received or anticipated by a local government from either tax or nontax sources.

Staffing Ratio: The certified or licensed staffing ratio is the ratio of students to certified or licensed staff. Class size is higher than the

staffing ratio because counselors and specialists in areas such as Music, Media, PE, are funded through the staffing ratio.

State School Fund: The major appropriation of state support for public schools. This fund consists of property tax loss replacement

mandated by Measure 5 and state aid formerly called Basic School Support. The State School Fund is distributed to school districts

according to a Legislature adopted statute.

Supplemental Budget: Prepared to meet unexpected needs or to spend revenues not anticipated at the time the regular budget was

adopted. A supplement budget cannot be used to increase a tax levy.

Transfers: Amounts distributed from one fund to finance activities in another fund. Shown as expenditure in the origination fund

and revenue in the receiving fund.

Unappropriated Ending Fund Balance: Amount budgeted to carry over to the next year’s budget to provide the district with needed

cash flow until other money is received and provide financial stability. This amount cannot be transferred by resolution or used

through a supplement budget during the year.

Variable Cost: A cost that increases/decreases with increases/decreases in the amount of service provided such as the payment of

salary.

Hood River County School District2015‐16 Schedule of Principal and Interest Requirements for PERS Pension Bonds for Unfunded Actuarial Liability

Fiscal Year Principal Interest Principal Interest Principal Interest2015‐16 286,430 906,027 320,000 536,880 606,430 1,442,907 2016‐17 290,986 961,471 380,000 520,807 670,986 1,482,278 2017‐18 296,222 1,021,235 445,000 501,339 741,222 1,522,574 2018‐19 301,417 1,086,040 515,000 478,097 816,417 1,564,137 2020‐24 4,974,401 3,154,088 3,890,000 1,882,533 8,864,401 5,036,621 2025‐29 6,020,000 786,713 4,300,000 559,433 10,320,000 1,346,146

12,169,456 7,915,574 9,850,000 4,479,089 22,019,456 12,394,663

TotalsSeries 2011 Series 2004

Page D‐21

Qualified School Construction Bonds Debt Service ScheduleIssued Feb 2010

1.95% interest rate

Due Principal Interest Total Pymt FY Interest FY Total9/16/10 40,950.00 40,950.00 3/16/11 195,000.00 35,100.00 230,100.00 76,050.00 271,050.00 9/16/11 33,198.75 33,198.75 3/16/12 195,000.00 33,198.75 228,198.75 66,397.50 261,397.50 9/16/12 31,297.50 31,297.50 3/16/13 200,000.00 31,297.50 231,297.50 62,595.00 262,595.00 9/16/13 29,347.50 29,347.50 3/16/14 205,000.00 29,347.50 234,347.50 58,695.00 263,695.00 9/16/14 27,348.75 27,348.75 3/16/15 210,000.00 27,348.75 237,348.75 54,697.50 264,697.50 9/16/15 25,301.25 25,301.25 3/16/16 215,000.00 25,301.25 240,301.25 50,602.50 265,602.50 9/16/16 23,205.00 23,205.00 3/16/17 220,000.00 23,205.00 243,205.00 46,410.00 266,410.00 9/16/17 21,060.00 21,060.00 3/16/18 220,000.00 21,060.00 241,060.00 42,120.00 262,120.00 9/16/18 18,915.00 18,915.00 3/16/19 225,000.00 18,915.00 243,915.00 37,830.00 262,830.00 9/16/19 16,721.25 16,721.25 3/16/20 230,000.00 16,721.25 246,721.25 33,442.50 263,442.50 9/16/20 14,478.75 14,478.75 3/16/21 235,000.00 14,478.75 249,478.75 28,957.50 263,957.50 9/16/21 12,187.50 12,187.50 3/16/22 240,000.00 12,187.50 252,187.50 24,375.00 264,375.00 9/16/22 9,847.50 9,847.50 3/16/23 245,000.00 9,847.50 254,847.50 19,695.00 264,695.00 9/16/23 7,458.75 7,458.75 3/16/24 250,000.00 7,458.75 257,458.75 14,917.50 264,917.50 9/16/24 5,021.25 5,021.25 3/16/25 255,000.00 5,021.25 260,021.25 10,042.50 265,042.50 9/16/25 2,535.00 2,535.00 3/16/26 260,000.00 2,535.00 262,535.00 5,070.00 265,070.00

Total 3,600,000.00 631,897.50 4,231,897.50 631,897.50 4,231,897.50

3,600,000

Page D-22

3850

3900

3950

4000

4050

4100

4150

4200

SEPT OCT NOV DEC JAN FEB MAR APR MAY JUNE

HRCSD Enrollment History by Month

'09-10 '10-11 '11-12 '12-13 '13-14 '14-15

09/10

10-11

13‐14

11-1212-13

14‐15

D-23

Legal Notices and Documents

Notice of Property Tax and Certification of Intent to Impose a Tax

on Property for Education Districts

. File no later than JULY 15. Check here if this is

. Be sure to read instructions in the current Notice of Property Tax Forms and Instruction booklet. an amended form.

The Hood River County School District has the responsibility and authority to place the following property tax, fee, charge or assessment

on the tax roll of County. The property tax, fee, charge or assessment is categorized as stated by this form.

1011 Eugene St, Hood River, Oregon 97031Date Submitted

[email protected]

Contact Person Contact Person E-mail

CERTIFICATION - You must check one box.

[X] The tax rate of levy amounts certified in Part I are within the tax rate or levy amounts approved by the budget committee.

[ ] The tax rate of levy amounts certified in Part I were changed by the governing body and republished as required in ORS 294.456.

PART I: TOTAL PROPERTY TAX LEVY

1. Rate per $1,000 or dollar amount levied (within permanent rate limit). . 1

2. Local option operating tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

3. Local option capital project tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

4a. Levy for bonded indebtedness from bonds approved by voters prior to October 6, 2001 . . . . . . . . . 4a.

4b. Levy for bonded indebtedness from bonds approved by voters after October 6, 2001 . . . . . . . . . . . 4b.

4c. Total levy for bonded indebtedness not subject to Measure 5 or Measure 50 (total of 4a + 4b) . . . . 4c.

PART II: RATE LIMIT CERTIFICATION

5. Permanent rate limit in dollars and cents per $1,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

6. Election date when your new district received voter approval for your permanent rate limit . . . . . . . 6

7. Estimated permanent rate limit for newly merged/consolidated district . . . . . . . . . .. . . . . . . . . . . . 7

PART III: SCHEDULE OF LOCAL OPTION TAXES - Enter all local option taxes on this schedule. If there are more than three taxes,

attach a sheet showing the information for each.Final tax year

to be levied

2017-18

150-504-075-6 (Rev. 12-13) (see the back for worksheet for lines 4a, 4b, and 4c)

FORM ED-50

To assessor of Hood River County

$2,796,031

Hood River

Title

County Name

July 15, 2015

District Name

Mailing Address of District

Saundra Buchanan Chief Financial Officer 541.387.5010

2015-2016

Excluded from Measure 5 Limits

Rate -or- Dollar Amount

Operating

Subject toEducation Limits

Daytime Telephone

$4.8119

$1.25

File with your assessor no later than JULY 15, unless granted an extension in writing.

Amount of Levy

4.8119

NA

$1,015,057

$3,811,088

November 6, 2012 2013-14

First tax year

NA

Purpose Date voters approvedlocal option ballot measure

1.2500

leviedTax amount -or- rate

authorized per year by voters(operating, capital project, or mixed)

ED 50 119E-5

Debt service requirements for bonds approved prior to October 6, 2001 (including advanced refunding issues):

Bond Issue 1

Bond Issue 2

Bond Issue 3

Total A

Debt service requirements for bonds approved on or after October 6, 2001 (including advanced refunding issues):

Bond Issue 1

Bond Issue 2

Bond Issue 3

Total B

Total Bond (A + B) Bond Levy = ($3,822,325 debt service - 201,791 Beginning fund balance) /.95 collections rate) = $3,811,088

Total Bonds

$1,018,050.00 Allocation % Bond Levy $1,015,057 (enter on line 4a on the front)

$3,822,325.00 0.266343129 % $3,811,088

$2,804,275.00 Allocation % Bond Levy $2,796,031 (enter on line 4b on the front)

$3,822,325.00 0.733656871 % $3,811,088

Total Bond Levy $3,811,088 (enter on line 4c on the front)

Bonds approved prior to October 6, 2001 (including advanced refunding issues):

Bond A: Bond Issue 1

Bond Issue 2

Bond Issue 3

Total A

Bonds approved after October 6, 2001 (including advanced refunding issues):

Bond B: Bond Issue 1

Total B

Total Bond (A + B)

Formula for determining the division of tax:

Total A = 9,850.00$ Allocation % Bond Levy 3,817.83$ (enter on line 4a on the front)

Total A + B = 12,900.00$ 0.7636 % 5,000.00$

Total B = 3,050.00$ Allocation % Bond Levy 1,182.17$ (enter on line 4b on the front)

Total A + B = 12,900.00$ 0.2364 % 5,000.00$

Total Bond Levy 5,000.00$ (enter on line 4c on the front)

Worksheet for Allocating Bond Taxes

Total A =

Total A + B =

Total B =

=

= X

2,804,275.002,235,000.00

2,804,275.00

569,275.00

Principal

Total A + B =

= X

Principle

Example - Total Bond Levy = $5,000

Total

=

Interest

Interest Total

Principal Interest Total

1,018,050.00

0.00

33,050.00985,000.00

0.00

1,018,050.00

250.00

5,500.00

3,250.00

1,100.00

500.00

100.00

3,822,325.00

0.00

0.00

12,900.00

3,000.00 50.00

Principle Interest Total

5,000.00

3,050.00

3,050.00

3,000.00

1,000.00

9,850.00

= X =

= X =

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NOTICE OF BUDGET COMMITTEE MEETINGS A public meeting of the Budget Committee of the Hood River County School District, Hood River County, State of Oregon, to discuss the budget for the fiscal year July 1, 2015 to June 30, 2016, will be held at Hood River Valley High School Library, 1220 Indian Creek Rd, Hood River, OR 97031. The meeting will take place on May 6, 2015 at 6:00 pm and May 13 and 20, as needed. The purpose of the meeting is to receive the budget message and to receive comment from the public on the budget. This is a public meeting where deliberation of the Budget Committee will take place. Any person may appear at the meeting and discuss the proposed programs with the Budget Committee. A copy of the budget document may be inspected or obtained on or after May 6, 2015 at the District Office, 1101 Eugene Street between the hours of 8 am and 5 pm or online at http://www.hoodriver.k12.or.us. This meeting notice will also be posted online at the District website listed above. ------------------------------------------------------------------------------------------------------------------------------------------ For publication twice in the Hood River News, Saturday, April 18, 2015 and April 25, 2015 For posting online to the District website beginning Saturday, April 18, 2015 through May 20, 2015.

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http://www.hoodriver.k12.or.us/

FORM ED-1

Telephone: 541.387.5010

Actual Amount Adopted Budget Approved BudgetLast Year 2013-14 This Year 2014-15 Next Year 2015-16

$5,357,090 $5,688,903 $6,127,988

8,825,577 9,025,000 9,447,000

1,747,552 1,750,000 1,800,0007,637,018 8,393,482 7,956,489

1,833,045 2,124,104 2,226,06525,641,255 28,120,548 29,101,996

4,274,436 4,347,419 4,347,419265,908 315,000 1,197,011120,695 0 0

$55,702,576 $59,764,456 $62,203,968

$23,303,848 $23,128,518 $23,952,681Other Associated Payroll Costs 14,470,560 15,524,137 14,973,713

3,335,634 4,162,885 4,515,5443,545,754 8,003,798 7,016,694

599,711 1,636,365 1,989,398Other Objects (except debt service & interfund transfers) 462,225 603,067 629,520

3,865,284 4,093,243 4,087,928265,908 315,000 1,197,011

0 250,000 500,000Unappropriated Ending Fund Balance & Reserves 5,853,652 2,047,442 3,341,479

$55,702,576 $59,764,455 $62,203,968

$28,118,027 $30,983,779 $30,915,699300 289.9 292.8

14,770,059 16,768,398 17,051,335130 129.1 133.9

3000 Enterprise & Community Service 2,307,203 3,801,919 3,250,29121.5 22.7 23.7

4000 Facility Acquisition & Construction 522,443 1,504,674 1,860,2261 0.9 0.90 0 0

3,865,284 4,093,243 4,087,928265,908 315,000 1,197,011

0 250,000 500,0005,853,652 2,047,442 3,341,479

$55,702,576 $59,764,455 $62,203,969452.5 442.6 451.3

Rate or Amount Imposed Rate or Amount Imposed Rate or Amount Approved Permanent Rate Levy (Rate Limit $4.8119 per $1,000) $4.8119 per $1,000 $4.8119 per $1,000 $4.8119 per $1,000

$1.25 per $1,000 $1.25 per $1,000 $1.25 per $1,000 Levy For General Obligation Bonds $3,696,447 $3,772,847 $3,811,088

LONG TERM DEBT

General Obligation BondsOther (Pension Oblg Bonds)Other Borrowings (QSCB) Total

Estimated Debt Outstanding Not Incurred on July 1

Estimated Debt Authorized, But on July 1

$0$39,259,456

$0$0$0

$22,019,456$2,595,000

$14,645,000

STATEMENT OF CHANGES IN ACTIVITIES and SOURCES OF FINANCING **

FTE

FTE

FTE

Total Requirements Total FTE

Local Option Levy

5000 Other Uses 5100 Debt Service* 5200 Interfund Transfers*6000 Contingency

* not included in total 5000 Other Uses. To be appropriated separately from other 5000 expenditures.

To balance requirements with available resources, the General Fund 2015-16 budget proposed reductions totaling $321,405. For more information, please refer to the District's 2015-16 Budget Message which provides detail of the District's finances, the impact of the state funding shortfall on the District's 2015-16 program, and program outcomes. The reported FTE in the financial summary shown above is the number of full-time equivalent employees as estimated in the original budget for all funds for each year shown. The 2015-16 proposed budget, as approved by the budget committee, is available online at www.hoodriver.k12.or.us. through the Budget tab or in the current news section.

Current Year Property Taxes, other than Local Option Taxes

Current Year Local Option Property Taxes

FINANCIAL SUMMARY - REQUIREMENTS AND FULL-TIME EQUIVALENT EMPLOYEES (FTE) BY FUNCTION

Purchased Services

Debt Service*

Revenue from Intermediate Sources

Revenue from Federal SourcesRevenue from State Sources

Total Resources

Email: [email protected]

NOTICE OF BUDGET HEARING

FINANCIAL SUMMARY - RESOURCESTOTAL OF ALL FUNDS

Contact: Saundra Buchanan, Chief Financial Officer

Salaries

Operating ContingencyInterfund Transfers*

Total Requirements

FTE

Supplies & Materials

PROPERTY TAX LEVIES

2000 Support Services

Interfund Transfers

STATEMENT OF INDEBTEDNESS

Beginning Fund Balance

7000 Unappropriated Ending Fund Balance

Other Revenue from Local Sources

1000 Instruction

FINANCIAL SUMMARY - REQUIREMENTS BY OBJECT CLASSIFICATION

All Other Budget Resources

Capital Outlay

A public meeting of the Hood River County School District Board of Directors will be held on June 9, 2015 at 6:30 p.m. at DIstrict Office,1011 Eugene St, Hood River, Oregon. The purpose of this meeting is to discuss the budget for the fiscal year beginning July 1, 2015 as approved by the Hood River County School District Budget Committee. A summary of the budget is presented below. A copy of the budget may be inspected or obtained at the District Office at 1101 Eugene St, Hood River between the hours of 8:00 a.m. and 5:00 p.m., or online at www.hoodriver.k12.or.us. This budget is for an annual budget period. This budget was prepared on a basis of accounting that is the same as the preceding year. If different, the major changes and their effect on the budget are: no changes.

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Adopted Budget for 2015-16 - Hood River County …...Hood River County School District 2015-16...

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