HomeMy WebLinkAbout4/22/2024 - City Council - Agenda -Regular
City Counci l Meeting
AGENDA
Monday, April 22, 2024, 6:30 P M
Work S es s io n 5:30 P.M. C ouncil C hambers C onference R oom, C ity Hall, 114 North Broad S treet, S alem, Virginia 24153
R egular S ession 6:30 P.M. C ity Hall, 114 North Bro ad S treet, S alem, Virginia 24153
WORK SE SSI ON
A M E N D E D A G E N D A
1.C all to Order
2.New Business
A.Discussion I tems
1) Discussion of Salem C ity School Division Budget - Superintendent Dr. Curtis
Hicks, Salem School Board C hairman Dr. Nancy Bradley, C hief Financial Officer Mandy
Hall
2) Solar Project Presentation - Superintendent Dr. Curtis Hicks
3.Adjournment
RE GU L AR SE S SI ON
1.C all to Order
2.Pledge of Allegiance
3.Bid Openings, Awards, Recognitions
4.C onsent Agenda
A.Citizen Comments
C omments from the public, limited to five minutes, on matters not already having a public
hearing at the same meeting.
B.Minutes
C onsider acceptance of the April 8, 2024, Work Session and Regular Meeting minutes and the
April 17, 2024, Special Meeting Budget Work Session minutes.
C .F inancial Reports
C onsider the acceptance of the Statement of Revenues and Expenditures for the nine months
ending March 2024.
5.Old Business
6.New Business
A.Use Not P rov ided F or
Hold public hearing to consider the request of PHC of Virginia, LLC/Acadia Healthcare, Mt
Regis Center, property owner, for the amendment of the Use Not Provided For permit to allow
additions to the outpatient mental health and substance abuse treatment center on the property
located at 125 Knotbreak Road, (Tax Map # 148-1-5). (Advertised in the April 11, and 18,
2024, issues of the Salem Times Register.) (Recommend approval; see page 8 -9 of Planning
C ommission minutes.) STAFF REPORT
B.Salem High School F orensics Team
C onsider the adoption of Resolution 1466 honoring the Salem High School Forensics Team
for winning the Virginia High School League State Championship.
C .P resentation of Salem School Div ision B udget
Receive presentation from the C hairman of the Salem School Board regarding the 2024-2025
budget pursuant to Section 8.5 of the 1968 C harter of the City of Salem, as amended.
D.Salem City School Board
C onsider setting date for a public hearing in accordance with Section 22.1-29.1 of the Code
of Virginia 1950, as amended, regarding the appointment to fill the unexpired School Board
term of Rachel T hompson. (Suggest date of May 28, 2024).
E.Virginia Brownfields Restoration and E conomic Redevelopment Assistance F und
P rogram - Mowles Spring P ark
Authorize the City Manager to finalize and execute documents necessary to finalize a site
assessment and planning grant for Mowles Spring Park from the Virginia Economic
Development Partnership Authority; and appropriate the grant funds received.
7.Adjournment
Item #4B
Date: 4/22/2024
City Council Meeting
MINUTES
Monday, April 8, 2024, 6:30 PM Work Session 6:00 P.M. Council Chambers Conference Room, City Hall, 114 North Broad Street, Salem, Virginia 24153
Regular Session 6:30 P.M. Council Chambers, City Hall, 114 North Broad Street, Salem, Virginia 24153
WORK SESSION
1. Call to Order A work session of the Council of the City of Salem, Virginia, was held in the
Council Chambers Conference Room, City Hall, 114 N. Broad Street, Salem,
Virginia, on March 25, 2024, at 6:00 p.m., there being present the following
members of said Council to wit: Renée Ferris Turk, Mayor; James W.
Wallace, III, Vice-Mayor; Council members; Byron Randolph Foley, William
D. Jones, and H. Hunter Holliday; with Renée Ferris Turk, Mayor, presiding;
together with Chris Dorsey, City Manager; Rob Light, Assistant City Manager
and Clerk of Council; Rosemarie B. Jordan, Director of Finance; Tammy
Todd, Assistant Director of Finance; Mary Ellen Wines, Planning and Zoning
Administrator; Will Simpson, City Engineer; Max D illon, Planner I; Crystal
Williams, Assistant to the City Manager; Laura Lea Harris, Deputy Clerk of
Council; and Glenn Walters, owner, TownStudio; and the following business
was transacted; Mayor Turk reported that this date, place, and time had been set in order
for the Council to hold a work session; and
2. New Business
A. Discussion Items
Update on Comprehensive Plan - Glenn Walters, TownStudio
Glenn Walters, owner, TownStudio, presented an update on the progress of the
Comprehensive Plan for Council. He shared a timeline of the process and noted
that the process is on schedule and t hat progress is being made. He noted that a
third Community Workshop would be held this week and that the focus for this
meeting would be on housing. He indicated that a community mailer had gone
out to the entire community, including property owners and t enants to poll on
housing topics. Mr. Walters shared that a vision statement has been established:
"Salem is a beautiful and proud city. Our people are our greatest assets, and our
“small-town” feel defines our character. Our commitment to exploring
economic opportunities, nature and the outdoors, diverse neighborhoods,
community services, sports, and best in class schools foster a pride of place and
a unique quality of life that is shared by all our citizens. As we encounter
change, we will respond wisely, learning from our history and embracing the
future with a fresh mindset and a commitment to excellence."
Item #4B
Date: 4/22/2024
Feedback that has been received from the citizens was noted and initiated
draft themes and strategies were shared. Additionally, housing needs were
shared and strategies for meeting these needs were offered. Questions were
asked by Council and responded to by staff and Mr. Walters.
3. Adjournment
There being no further business, Mayor Turk adjourned the meeting at 6:23
p.m.
REGULAR SESSION
1. Call to Order A regular meeting of the Council of the City of Salem, Virginia, was
called to order at 6:30 p.m., there being present the following members to
wit: Renée Ferris Turk, Mayor; James W. Wallace, III, Vice-Mayor;
Councilmembers: Byron Randolph Foley, William D. Jones, and H.
Hunter Holliday; with Renée Ferris Turk, Mayor, presiding together with
Chris Dorsey, City Manager; Rob Light, Assistant City Manager and
Clerk of Council; Rosemarie B. Jordan, Director of Finance; Will
Simpson, City Engineer; Mike Stevens, Director of Communications; and
Jim Guynn, City Attorney.
2. Pledge of Allegiance
3. Bid Openings, Awards, Recognitions
Mayor Turk noted that Council had a recognition that they wished to make this
evening for Mrs. Gertrude Harris upon her 100th birthday and asked Mrs.
Harris to come to the front. She read a proclamation in honor of Mrs. Harris
which noted many events and accomplishments of her life as well as her
contributions to the City of Salem. Following Mrs. Harris's retirement in 1987,
the City of Salem recognized her leadership and commitment by naming the
Salem Senior Citizen Center Activities Hall, the Gertrude W. Harris Activities
Center. Council had pictures taken with Mrs. Harris as well as with members of
her family, caregivers, friends, and members of the Church Women United
organization.
4. Consent Agenda
A. Citizen Comments Comments from the public, limited to five minutes, on matters not
already having a public hearing at the same meeting.
Item #4B
Date: 4/22/2024
John Breen, 142 Bogey Lane, was the first citi zen to address Council this
evening. He voiced considerations in reference to communication. He
requested responses to the following questions that he posed: 1) Why is the
public not able to ask questions and receive concurrent answers when
addressing Council?; 2) Why is there not a mechanism to petition for
additional time to present citizen comments to Council?; 3) During a public
hearing, may the public ask questions of a developer, Council, or staff? If not,
why not?; 4) Why has Council not adopted a T own Hall forum as requested?;
5) Why have reports of code violations of blight not been publicly posted on
the website as requested?; 6) Why does Salem's Planning Commission not
allow public comments in meetings?; 7) Why may the public not speak, ask
questions, or make a presentation in a Work Session?; 8) Were changes
needed to the structure of Work Sessions?; 9) Requested that Work Sessions
be recorded and made available to the public; 10) Should Salem engage
experts prior to any approval of Hope Tree proposal?; 11) Requested that
Council hold more than one public hearing for the Hope Tree proposal; 12)
Why has Salem not engaged Roanoke College for surveys?; 13) Why has
Council not listed issues on the ballot for a non -binding referendum vote as
requested?
Mark Nayden, 352 N. Broad Street, expressed concerns about the proposed
Hope Tree development. He noted concerns about traffic and noted that he
felt traffic studies to this point were incomplete. He also voiced the concern
that this plan is not compatible with the City's current Comprehensive Plan.
In addition, Mr. Nayden noted concerns with the commercial development on
the Hope Tree property. He expressed the need for a more detailed site plan
and requested that Council vote against this Planned Unit Development
(PUD) proposal.
Christina McCart, 316 N. Broad Street, expressed concerns about the proposed
Hope Tree development. She noted concerns of traffic as well as the impact on
the property value of the homes in the area. She questioned whether the tax
revenues of the Hope Tree development would exceed the costs of providing
for the new citizens as well as account for the lower taxes received from
decreased property values. In addition, Dr. McCart also questioned the most
recently updated version of the report with regards to projected traffic based on
the proposal. She requested that Council vote no to the proposal.
Item #4B
Date: 4/22/2024
Susan Bentley, 312 N. Broad Street, spoke in opposition to the proposed Hope
Tree rezoning. She stated that the purpose of the Comprehensive Plan was to
guide development and zoning decisions and she felt that needed to be noted in
the current work on updating the Comprehensive Plan for the City of Salem.
She expressed the concern that the proposed plan does not comply with the
current Comprehensive Plan. Ms. Bentley noted that the Comprehensive Plan
was intended to guide in situations such as this one, and she asked that this
decision not be rushed during this process of developing the Comprehensive
Plan. She expressed a lack of confidence in the transparency of Hope Tree's
proposal and narrative. Ms. Bentley also spoke to the current ministries offered
by Hope Tree and expressed concern for their future if this property is
developed as proposed. In addition, she expressed concern for the co mpetition
that commercial development in this location would offer the revitalized
Downtown historic district. She stated that she felt this was not the right
location for this mixed-use development proposal and requested that Council
vote against this proposal.
Karla Murphy, 721 Mount Vernon Avenue, was the last citizen to address
Council this evening. She shared of traffic and safety concerns and shared a
heartfelt plea for the negative impact that the Hope Tree proposal would have
on the area. She asked that Council listen to the citizens.
B. Minutes
Consider acceptance of the March 25, 2024, Work Session and
Regular Meeting minutes.
The minutes were approved as written.
5. Old Business
A. Amendment to the Zoning Ordinance Consider ordinance on second reading for the request of E3MAG LLC,
property owner, for rezoning the property located at 744 Electric Road
(Tax Map # 155 - 2 - 2.2) from HBD Highway Business District to HM
Heavy Manufacturing District. (Approved on first reading at the March
25, 2024, Council meeting.)
Mr. Simpson shared that this location was off of the St. Johns development
that currently has several warehouse-type facilities. This is being requested in
an effort to be in line with existing development in that area.
William Jones motioned to adopt ordinance on second reading for the request
of E3MAG, LLC, property owner, for rezoning the property located at 744
Item #4B
Date: 4/22/2024
Electric Road (Tax Map # 155-2-2.2) from HBD Highway Business District
to HM Heavy Manufacturing District. H Hunter Holliday seconded the
motion.
Ayes: Foley, Holliday, Jones, Turk, Wallace
6. New Business
A. Roanoke Valley Resource Authority Budget
Consider approval of the 2024-2025 annual budget for the Roanoke
Valley Resource Authority.
The 2024-2025 annual budget for the Roanoke Valley Resource Authority was
presented by Jon Lanford, Chief Executive Officer of the Roanoke Valley
Resource Authority on behalf of the Board of Directors. He shared that he had
with him this evening from the Resource Authority Jeremy Garrett, Director of
Operations for Technical Services, and Brad Brewer, Finance Manager.
Mr. Lanford shared that this past Friday the Resource Authority had received
their certificate to operate new cell seven, which was about a $10 million dollar
investment with about five years of airspace available in that cell.
Mr. Lanford noted that the Fiscal Year 2024 budget was 15.9 million dollars and
the Fiscal Year 2025 budget, as recommended by the RVRA Board, was 16.7
million dollars. This represents an increase of $835,000 or five percent. He
pointed out that the majority of funds generated are going to operation with the
exception of $1.6 million that is being set aside for future cell eight development
at the Smith Gap Facility. The transition from rail has impacted fina nces and they
are working through that process. The budget includes Capital planning. In order
to balance the budget this year, they have deferred equipment replacement costs
and are exploring alternatives for meeting equipment needs and future capital
needs not funded in this current year.
One project that is being explored is the conversion of methane gas to a
renewable natural gas that should generate substantial revenues for the
authority. It is hoped that this would allow the Authority to get back on the
equipment replacement schedule and capital improvement schedules that have
been set up.
In order to balance the budget at that 16.7 million dollars, the RVRA is proposing
a $1.50 per ton increase to the members for tonnage from the municipal sources
and a $1.75 per ton increase for commercial users. He noted as a point of
Item #4B
Date: 4/22/2024
reference that each dollar that the tonnage is increased on the member side
increases revenues by $109,000. The $1.50 will generate $164,000 in new
revenue for the Authority this year and the physical impact for the City of Salem
would be approximately $26,000. The RVRA Board has set a June timeline for
holding a public hearing and adopting the budget. He requested that Council
approve this budget this evening and opened the floor for questions.
Mr. Jones thanked them for their work and the job they do and spoke to the
positive relationship between the City of Salem and the RVRA.
Mr. Lanford expressed appreciation for the relationship they have with the local
governments and noted that this is a much more technical field than it was in the
past.
Mayor Turk expressed appreciation for the fact that methane conversion into
natural gas for energy was being explored.
Mr. Lanford gave credit to Mr. Garrett for his work on this project and
negotiation of the terms involved with this.
Randy Foley motioned to approve the Roanoke Valley Resource Authority
(RVRA) budget for fiscal year 2024-2025. William Jones seconded the motion.
Ayes: Foley, Holliday, Jones, Turk, Wallace
B. Roanoke Regional Airport Commission
Consider approval of the Roanoke Regional Airport Commission budget for
the fiscal year 2024-2025.
Mike Stewart, Executive Director of the Roanoke Regional Airport Commission,
presented the Fiscal Year 2024-2025 budget on behalf of the Commission. He
noted that in the packet that Council had received, the Operating Budget reflected
Capital expenditures of over $100,000 expected for the Fiscal Year 2024-2025.
He also noted revenues of $13.8 million. That was a decrease of 17% from Fiscal
Year 2024. This is due primarily to the expiration of Federal Pandemic Relief
grants. He shared that expenditures were up 9% to about $12.8 million from 2024.
He elaborated that these were primarily due to personnel expenses, COLA, and
insurance costs. The projected net was slightly less than $1 million. The good
news was that the Airport is operating in the black.
On the Capital sheet, Mr. Stewart highlighted that Taxiway Bravo, which was the
primary taxiway of parallel to Runway 624, was the largest one. This is a $7.752
million dollar project and that was just mill and overlay of a very old taxiway. He
Item #4B
Date: 4/22/2024
also noted the rehabilitation project on Runway 24 that would be paid for mostly
through federal grants and federal discretionary funds as well as state aviation
funds, which come from aviation fuel taxes. He indicated that there are plans to
rehabilitate Runway 624 in the future but that the current focus was to repair and
maintain it.
Other items of note were the replacement of the terminal roof and several
terminal improvements, including the Explosive Detection System relocation and
improvements to the Security Checkpoint. Another project that was noted was
thermoplastic cold bars and surface markings on the runway. Mr. Steward spoke
to the funding being utilized for these projects as well. In addition, Mr. Stewart
shared details of rehabilitation to the parking lots.
He indicated that traffic through the airport continues to grow and that the
airlines are responding by bringing in more seating and increased flights.
Mayor Turk asked about a bump on the 624 runway.
Mr. Stewart responded that there was a hump at the intersection of 624 and 1634
and that it was part of the Master Plan to get that straightened out. He indicated
that this was not a big deal and that it could not be addressed at the present
because both runways would have to be closed in order to dig it out and fix it. The
hope is that approval will be g iven to extend the runway across 581 and they
would be able to eliminate this issue.
Vice-Mayor Wallace asked if there was an update on the status of the Master
Plan with the FAA.
Mr. Stewart responded that they were still in the process of going back and forth
and answering questions with the FAA. The initial indication is that the FAA is
not supportive of the runway, but the Airport intends to provide more information
and push the case until it is approved.
Council thanked Mr. Stewart and Dale Guidry, Salem Commission member,
for being with us this evening.
Randy Foley motioned to approve the Roanoke Regional Airport
Commission budget for the fiscal year 2024/2025. H Hunter Holliday
seconded the motion.
Ayes: Foley, Holliday, Jones, Turk, Wallace
Item #4B
Date: 4/22/2024
C. Annual Presentation of Budget by City Manager
In accordance with Section 4.6 (b) of the Charter of the City of Salem,
Virginia, City Manager Dorsey will present the 2024-2025 budget to City
Council.
City Manager, Chris Dorsey, presented the highlights of the proposed Fiscal
Year 2024-2025 Annual Budget to City Council.
He noted that the economy has seen a boost as it continues to recover from the
effects of COVID-19. The rate of inflation is stabilizing, and a slowdown may
be observed while supply chain issues continue to affect our area. He continued
that while the jobless rate was low, interest rates had increased to levels not
seen in decades. With these factors in mind, the City of Salem has been careful
and selective in preparing the Fiscal Year 2025 budget request.
City Manager Dorsey shared an overview of both the General Fund Revenue
and Expenditure budgets. He gave a summary of the General Fund Budget,
including Capital Funds and shared highlights by department.
Mr. Dorsey noted that Budget Workshops are scheduled for Wednesday, April
17th, Tuesday, April 23rd, and Wednesday, April 24th, and that Council will be
able to review the Budget ln depth. The department heads will be in attendance to
go through the line items.
Mr. Dorsey thanked Mr. Light, Ms. Jordan, Ms. Todd, and the Finance staff
for putting this information together.
Mayor Turk noted that this was the introduction of the budget this evening and
that no action would be taken tonight. She thanked staff for their hard work.
D. Personal Property Tax Relief Act (PPTRA)
Consider request to adopt Resolution 1465 setting the allocation percentage
for personal property tax relief for the 2024 tax year.
Mayor Turk requested that Ms. Jordan explain this item for the benefit of those
in attendance.
Ms. Jordan noted that the state has fixed the amount of tax relief that is given to
each locality. Each year, Salem receives $2.588 million and has been receiving
this same amount since 2006. The estimated value of all personal use vehicles is
allocated across those vehicles. This applies to personal use vehicles, not business
use. For vehicles valued at $1,000 or less, the full amount of the tax would be
rebated or not billed. For vehicles valued between $1,000 and $20,000, a
percentage of that is received in tax relief. For vehicles valued over $20,000,
Item #4B
Date: 4/22/2024
citizens are required to pay the full value. Ms. Jordan explained the calculation
and noted that 44.7% was the percentage calculated for this year.
Mr. Foley noted for the benefit of the public that this was what was known as
the "car tax" relief that was granted about 18 ye ars ago under Governor
Gilmore.
William Jones motioned to adopt Resolution 1465 setting the allocation
percentage for personal property tax relief for the 2024 tax year. Randy Foley
seconded the motion.
Ayes: Foley, Holliday, Jones, Turk, Wallace
E. Conveyance of Property Authorize the City Manager to finalize and execute a contract with Savory
Ventures Salem, LLC for the sale of a City owned parcel at 600 West 4 th
Street (Tax map # 143-4-1) consisting of +/- .30 acres.
Mr. Light shared that this is the property on the corner of West 4th Street and
Roanoke Street. A public hearing was held November 14, 2016, of the City's
intent to sell this property. A full-price offer was received by the City for a
proposed food court venture. Staff is requesting that Council consider authorizing
the City Manager to finalize and execute necessary documents.
Mr. Foley clarified that this property appears as though it is part of the car
dealership at that location; however, it is just a pie-shaped piece at the corner that
the City is selling and that it is not part of the auto dealership or maintenance
garage at that location.
Mr. Jones further clarified that this is between Domino's and the old Line-
X building, right in front of DTS.
William Jones motioned to authorize the City Manager to finalize and execute
a contract with Savory Ventures Salem, LLC for the sale of a City-owned
parcel at 600 West 4th Street (Tax map # 143-4-1) consisting of +/- .30 acres.
H Hunter Holliday seconded the motion.
Ayes: Foley, Holliday, Jones, Turk, Wallace
F. Emergency Medical Transport Fees
Consider request to change emergency medical transport fees. Audit -
Finance Committee
City Council may establish reasonable fees for the provision of emergency
medical services. These fees are periodically adjusted based on changes to the
Item #4B
Date: 4/22/2024
Centers for Medicare and Medicaid Services fee schedule and recommendations
from the City’s third-party biller. Adjusting fees for emergency medical services
allows the City to recoup reasonable costs for the p rovision of such services.
James Wallace motioned to approve Resolution 1464 to modify emergency
medical transport fees and direct future changes be administratively amended
with authorization from the City Manager. Additionally, amend the resolution as
requested by the Audit Finance Committee to require the City Manager inform
Council of any future administrative changes made. William Jones seconded the
motion.
Ayes: Foley, Holliday, Jones, Turk, Wallace
G. Appropriation of Funds
Consider request to reappropriate grant funds awarded by
Community Foundation. Audit - Finance Committee
In FY2022, the City received $50,000 from the Community Foundation for
gateway signage that included a $25,000 match by the City. The grant was
secured by Virginia’s Blue Ridge for a consistent signage plan through out the
region. The initial sign will be at the entrance to Salem from Roanoke City where
Main Street meets Melrose Avenue. Two additional signs will be added on the
north and south ends of Electric Road. The project took longer than anticipated
because VDOT had to approve the design of the signs.
James Wallace motioned to reappropriate $75,000 from fund balance to the
Designation of Beginning Fund Balance account and increase the budget for
the Grants – Other Costs account by $75,000. It is also recommended that any
of this grant not spent in the current fiscal year be administratively appropriated
in the subsequent fiscal year. Randy Foley seconded the mo tion.
Ayes: Foley, Holliday, Jones, Turk, Wallace
H. Appropriation of Funds Consider request to appropriate and transfer capital reserve. Audit -
Finance Committee
The Capital Planning and Reserve Policy was adopted by Council on March 25,
2024. The initial contribution based on the fi scal year 2023 audit is $17,026,870.
This amount needs to be transferred from the General Fund to the Capital Reserve
Fund.
Item #4B
Date: 4/22/2024
James Wallace motioned to appropriate $17,026,870 to General Fund revenue
account, Designation of Beginning Fund Balance, and General Fund expenditure
account, Transfer to Capital Reserve. Also, to appropriate $17,026,870 to Capital
Reserve Fund revenue account Transfer from General Fund – Capital Reserve,
and Capital Reserve Fund expenditure account, Capital Reserve. William Jones
seconded the motion.
Ayes: Foley, Holliday, Jones, Turk, Wallace
I. Appropriation of Funds Consider request to appropriate proceeds from the sale of equipment. Audit
- Finance Committee
Vice-Mayor Wallace noted that the Audit Finance Committee requests this item
be removed from the agenda at this time pending further review by the
Committee.
7. Closed Session
A. Closed Session Hold a closed session in accordance with Section 2.2-3711 A(1) of the 1950
Code of Virginia, as amended, to discuss a personnel matter pertaining to a
School Board appointment; and Section 2.2-3711 A(8) of the 1950 Code of
Virginia, as amended, for consultation with legal counsel employed or
retained by a public body regarding specific legal matters requirin g the
provision of legal advice by such counsel.
Jim Wallace motioned that, in accordance with Sections 2.2-3711 A (1) and (8)
of the 1950 Code of Virginia, as amended, Council hereby convenes to closed
session at 7:49 p.m. for the purpose of discussing the following specific matters:
To discuss a personnel matter pertaining to a School Board appointment; and
for consultation with legal counsel employed or retained by a public body
regarding specific legal matters requiring the provision of legal advice b y
such counsel. William Jones seconded the motion.
Ayes: Foley, Holliday, Jones, Turk, Wallace
Mayor Turk noted that no action would be taken this evening.
James Wallace motioned to reconvene at 8:05 p.m. in accordance with Section
2.2-3712 D. of the Code of Virginia, 1950 as amended to date, Council certifies
that in closed session only items lawfully exempted from open meeting
requirements under the Virginia Freedom of Information Act and only such items
Item #4B
Date: 4/22/2024
identified in the motion by which the closed session was convened were heard,
discussed, or considered by the Council. William Jones seconded the motion.
Ayes: Foley, Holliday, Jones, Turk, Wallace
8. Adjournment
The meeting was adjourned at 8:05 p.m.
UNAPPROVED
CITY COUNCIL WORK SESSION
April 17, 2024
A work session of the Council of the City of Salem, Virginia, was held in Council
Chambers, City Hall, 114 North Broad Street, Salem, Virginia, on April 17, 2024, at 8:30
a.m., there being present the following members of said Council, to wit: Renée Ferris Turk,
Mayor; James W. Wallace, III, Vice-Mayor; Councilmembers: Byron Randolph Foley,
William D. Jones, and H. Hunter Holliday; with Renée Ferris Turk, Mayor, presiding;
together with Chris Dorsey, City Manager; Rob Light, Assistant City Manager and Clerk of
Council; Rosie Jordan, Director of Finance; Tammy Todd, Assistant Director of Finance;
and Crystal Williams, Assistant to the City Manager; and the following business was
transacted:
Mayor Turk reported that this date, place, and time had been set in order for the
Council to hold a budget work session; and
WHEREAS, a discussion was held regarding the FY 2024-2025 budget; and
WHEREAS, there were no other topics for discussion.
There being no further business to come before the Council, the work session was
adjourned at 12:44 p.m.
Schedule A
Current Year Current Year % of Prior Year
Budget Year to Date Budget Year to Date Variance
Revenues:
Beginning Balance 7-1-23 9,860,353$ -$ 0%-$ -$
General Property Taxes 47,435,126 18,812,392 40% 17,352,774 1,459,618
Other Local Taxes 27,410,800 19,708,195 72% 19,401,682 306,513
Permits and Licenses 356,740 231,433 65% 283,570 (52,137)
Fines and Forfeitures 119,000 81,953 69%89,745 (7,792)
Revenue from Use of Money and Property 5,332,180 6,132,190 115% 3,226,241 2,905,949
Charges for Services 3,680,126 2,562,633 70% 2,398,736 163,897
Payment in Lieu of Taxes from Electric Fund 3,160,000 2,370,000 75% 3,160,000 (790,000)
Payment in Lieu of Taxes from Water Fund 145,395 109,527 75% 119,233 (9,706)
Miscellaneous Revenue 621,112 532,112 86% 542,009 (9,898)
Non-Categorical Aid 3,690,450 722,770 20% 798,439 (75,669)
Shared Expense 1,711,395 1,076,436 63% 1,003,730 72,706
Categorical Aid 9,330,781 7,145,401 77% 6,092,807 1,052,595
Non-Revenue Receipts 34,180 34,177 100%89,666 (55,489)
Transfer From Other Funds 5,396,700 5,319,145 99% 18,748,588 (13,429,443)
Total Revenues 118,284,338 64,838,364 55% 73,307,220 (8,468,856)
Expenditures:
General Government 10,437,204 7,453,577 71% 7,085,856 367,721
Judicial Administration 3,163,592 2,211,909 70% 1,894,482 317,427
Public Safety 25,995,754 17,344,669 67% 14,856,120 2,488,549
Public Works 14,017,062 8,594,638 61% 7,014,602 1,580,036
Health and Welfare 6,492,410 4,379,432 67% 3,516,860 862,572
Education 25,651,617 20,743,955 81% 19,901,746 842,209
Parks, Recreation and Cultural 8,944,069 5,502,506 62% 5,098,348 404,158
Community Development 3,644,234 2,725,376 75% 3,293,352 (567,976)
Non-Departmental 1,271,995 1,379,904 108% 1,366,481 13,423
Transfers Out 17,706,356 14,307,941 81% 21,855,915 (7,547,974)
Contingency 960,045 - 0%- -
Total Expenditures 118,284,338 84,643,907 72% 85,883,762 (1,239,855)
Revenues Over/(Under) Expenditures -$ (19,805,543)$ (12,576,542)$ (7,229,001)$
City of Salem, Virginia
General Fund
Statement of Revenues and Expenditures
For Nine Months Ending March 31, 2024
Item #4C
Date:
4/22/2024
Schedule B
-
50,000.00
100,000.00
150,000.00
200,000.00
250,000.00
300,000.00
350,000.00
400,000.00
450,000.00
500,000.00
550,000.00
600,000.00
650,000.00
700,000.00
750,000.00
800,000.00
850,000.00
900,000.00
950,000.00
1,000,000.00
1,050,000.00
July Aug Sept Oct Nov Dec Jan Feb Mar Apr May June
City of Salem
Sales Tax Summary
For Fiscal Years 2021 -2024
FY 2021 FY 2022 FY 2023 FY 2024
Schedule C
50,000.00
100,000.00
150,000.00
200,000.00
250,000.00
300,000.00
350,000.00
400,000.00
450,000.00
500,000.00
550,000.00
600,000.00
650,000.00
700,000.00
750,000.00
July Aug Sept Oct Nov Dec Jan Feb Mar Apr May June
City of Salem
Meals Tax Summary
For Fiscal Years 2021 -2024
FY2021 FY2022 FY2023 FY2024
Schedule D
-
25,000.00
50,000.00
75,000.00
100,000.00
125,000.00
150,000.00
175,000.00
200,000.00
225,000.00
July Aug Sept Oct Nov Dec Jan Feb Mar Apr May June
City of Salem
Lodging Tax Summary
For Fiscal Years 2021 -2024
FY2021 FY2022 FY2023 FY2024
City of Salem, Virginia
Special Revenue Fund
Statement of Revenues and Expenditures
For Period Ending March 31, 2024
Schedule E
Project Total Available Year To
Budget To Date Encumbrances Project Balance Date
Fund Balance, July 1, 2023 -$
Revenues:
American Rescue Plan Act Funding 4,914,423$ 4,914,423$ -$ 4,914,423$ -$ -$
American Rescue Plan Act Funding-NEU 26,250,208 26,250,208 - 26,250,208 - 5,319,145
ARPA - VA Tourism Recovery Program 70,000 35,000 - 35,000 35,000 3,755
ARPA - Sports Marketing Incentive Program 25,650 25,650 - 25,650 - 20,150
ARPA - Law Enforcement Grant Program 215,000 195,428 - 195,428 19,572 195,428
Total Revenues 31,475,281 31,420,709 - 31,420,709 54,572 5,538,478
Expenditures:
Tourism Initiative 4,000 4,000 - 4,000 - -
VA Tourism Recovery Program 70,000 70,000 - 70,000 - 38,755
Sports Marketing Incentive Program 25,650 25,650 - 25,650 - 20,150
Law Enforcement Grant Program 215,000 214,999 - 214,999 1 214,999
Transfer to General Fund 31,160,631 31,160,631 - 31,160,631 - 5,319,145
Total Expenditures 31,475,281$ 31,475,280$ -$ 31,475,280$ 1$ 5,593,049
Fund Balance, March 31, 2024 (54,571)$
City of Salem, Virginia
Debt Outstanding
For Period Ending March 31, 2024
Schedule F
Balance Principal Balance
7/1/2023 Issuances Payments 3/31/2024
City Debt Outstanding
2011 Union First Market Refunding Bonds 379,962$ -$ (379,962)$ -$
2013 Public Improvement Bonds 977,550 - (89,425) 888,125
2016B Public Improvement Bonds 441,146 - - 441,146
2019 Public Improvement Bonds 4,273,000 - - 4,273,000
2020 Public Improvement Bonds 1,935,000 - - 1,935,000
2020 Public Improvement Refunding Bonds 4,703,652 - - 4,703,652
2021 Public Improvement Refunding Bonds 1,166,000 - (361,000) 805,000
2022B Public Improvement Bonds 14,491,000 - - 14,491,000
Total City Debt Outstanding 28,367,310 - (830,387) 27,536,923
School Debt Outstanding
2011 Union First Market Refunding Bonds 665,038 - (665,038) -
2012A Public Improvement Bonds 4,772,500 - (477,250) 4,295,250
2013 Public Improvement Bonds 3,012,450 - (275,575) 2,736,875
2020 Public Improvement Bonds 23,565,000 - - 23,565,000
Total School Debt Outstanding 32,014,988 - (1,417,863) 30,597,125
Total Debt Outstanding 60,382,298$ -$ (2,248,250)$ 58,134,048$
City of Salem, Virginia
Capital Projects Fund
Statement of Revenues and Expenditures
For Period Ending March 31, 2024
Schedule G
Project Total Available Year To
Budget To Date Encumbrances Project Balance Date
Fund Balance, July 1, 2023 21,420,610$
Revenues:
Federal Grants 13,560,359$ 1,816,391$ -$ 1,816,391$ 11,743,968$ 223,312$
State Grants 17,515,640 2,353,408 - 2,353,408 15,162,232 728,905
Proceeds From Debt Issuance 42,015,146 42,015,145 - 42,015,145 1 -
Interest Income 813,126 813,125 - 813,125 1 129,936
Transfer From General Fund 28,644,299 28,339,325 - 28,339,325 304,974 8,484,062
Total Revenues 102,548,570 75,337,394 - 75,337,394 27,211,176 9,566,215
Expenditures:
Next Generation 911 378,493 187,161 30,609 217,770 160,723 -
Fire Station #2 Renovations 432,000 82,544 38,873 121,417 310,583 76,311
Fire Station #2 Storage Building 515,000 - - - 515,000 -
Fire Station #1 Renovations 654,000 3,360 17,000 20,360 633,640 3,360
Fire Station #3 Renovations 454,000 6,943 4,951 11,894 442,106 6,943
Colorado St Bridge Replacement 11,778,826 2,085,557 4,373,702 6,459,259 5,319,567 1,287,951
Apperson Drive Bridge Replacement 9,784,451 764,373 30,814 795,187 8,989,264 16,371
Jury Room Expansion 400,000 41,958 - 41,958 358,042 9,725
Apperson Drive Bridge Repairs #1800 682,432 69,800 54,332 124,132 558,300 69,800
Valleydale Streetscape Improvements 1,500,000 - - - 1,500,000 -
Upland Drive Storm Drain and Curb & Gutter 125,000 - - - 125,000 -
Hanging Rock Battlefield Phase 2 1,456,304 1,456,303 - 1,456,303 1 25,159
Western Roanoke River Greenway 50,000 1,500 - 1,500 48,500 -
Elizabeth Campus Greenway 2,252,578 158,378 39,970 198,348 2,054,230 -
Moyer Sports Complex Renovation 27,903,295 20,746,397 5,525,148 26,271,545 1,631,750 8,372,854
Mason Creek Greenway Phase 3 2,610,681 219,643 257,491 477,134 2,133,547 46,377
Library Flooring Replacement 190,000 - - - 190,000 -
Library Co-working Space 155,000 - - - 155,000 -
Civic Center East/West Fields Restroom 220,000 - 221,070 221,070 (1,070) -
Longwood Park Restroom Replacement #2 180,000 - 129,261 129,261 50,739 -
Civic Center West Field Lighting Upgrades 250,000 109,207 137,266 246,473 3,527 109,207
Kiwanis Park Wall Pads 110,000 - 93,448 93,448 16,552 -
Library Lawn Special Events Space 500,000 - - - 500,000 -
Flood Mitigation-CFPF 78,962 74,520 4,442 78,962 - 65,245
Downtown Impr - E Main St/Union St 2,504,140 2,325,959 - 2,325,959 178,181 314,943
Downtown Impr - E Main St/Market St 5,440,677 215,332 3,957,295 4,172,627 1,268,050 9,269
Downtown Impr - E Main St/White Oak 2,311,825 20,643 41,288 61,931 2,249,894 4,363
Capital Projects Local Reserve 219,448 - - - 219,448 -
Downtown Improvements Reserve 90,350 - - - 90,350 -
City of Salem, Virginia
Capital Projects Fund
Statement of Revenues and Expenditures
For Period Ending March 31, 2024
Schedule G
Project Total Available Year To
Budget To Date Encumbrances Project Balance Date
Excess Local Funding Reserve 2,171,800 - - - 2,171,800 -
Arbitrage 149,308 149,307 - 149,307 1 149,307
Transfer to Schools-2020 Bonds 27,000,000 27,000,000 - 27,000,000 - 801,131
Total Expenditures 102,548,570$ 55,718,885$ 14,956,960$ 70,675,845$ 31,872,725$ 11,368,316
Fund Balance, March 31, 2024 19,618,509$
Schedule H
Operating Revenues
Current Year
Budget
Current Year
Year to Date
% of
Budget
Prior Year
Year to Date Variance
Sale of Power 46,790,745$ 32,945,455$ 70%30,980,162$ 1,965,293$
Other Electric Revenue 654,799 557,213 85%491,821 65,392
Reserve for Encumbrances 1,707,820 - 0%- -
Appropriated from Net Position 3,300,000 - 0%- -
Total Operating Revenues 52,453,364 33,502,668 64%31,471,983 2,030,685
.
Operating Expenses
Other Power Generation - Operation 150,000 40,054 27%63,452 (23,398)
Other Power Generation - Maintenance 73,846 54,577 74%18,763 35,814
Purchased Power 28,030,000 19,528,687 70%18,074,362 1,454,325
Transmission - Operation 9,736,000 7,451,417 77%7,069,203 382,214
Transmission - Maintenance 41,339 4,842 12%9,373 (4,531)
Distribution - Operations 1,142,527 855,768 75%815,729 40,039
Distribution - Maintenance 1,541,782 1,208,458 78%1,183,204 25,254
Customer Service 662,562 485,611 73%447,051 38,560
Administration & General - Operation 2,641,681 533,985 20%729,178 (195,193)
Administration & General - Maintenance 239,359 190,801 80%162,023 28,778
Depreciation - 1,260,854 0%1,059,934 200,920
Capital 4,858,117 1,234,092 25%1,292,079 (57,987)
Contingency 176,151 - 0%- -
Total Operating Expenses 49,293,364 32,849,146 67%30,924,351 1,924,795
Income (loss) Before Transfers 3,160,000 653,522 547,632 105,890
Transfers (Payment in Lieu of Taxes)(3,160,000) (2,370,000) 75%(3,160,000) 790,000
Income (loss)-$ (1,716,478)$ (2,612,368)$ 895,890$ Income (loss)-$ (3,432,956)$ (5,224,736)$ 1,791,780$
City of Salem, Virginia
Electric Fund
Statement of Operations
For Nine Months Ending March 31, 2024
Schedule I
Operating Revenues
Current Year
Budget
Current Year
Year to Date
% of
Budget
Prior Year
Year to Date Variance
Services 7,400,000$ 5,585,565$ 75%5,366,460$ 219,105$
Other Revenue 464,459 311,279 67%269,437 41,842
Water Federal Grants Revenue - - 0%800 (800)
Gain On Sale Of Assets 1,040 1,040 100%7,800 (6,760)
Reserve for Encumbrances 761,826 - 0%- -
Appropriated from Net Position 1,320,000 - 0%- -
Total Operating Revenues 9,947,325 5,897,884 59%5,644,497 253,387
.
Operating Expenses
Salaries of Personnel 986,455 740,068 75%712,952 27,116
Fringe Benefits 465,075 342,244 74%322,756 19,488
Contractual Services 676,273 445,091 66%432,899 12,192
Printing and Binding 2,500 755 30%565 190
Advertising 1,000 - 0%- -
Utilities 421,200 329,536 78%305,264 24,272
Communications 5,800 2,992 52%3,596 (604)
Insurance 38,000 34,426 91%32,318 2,108
Travel and Training 9,800 4,902 50%5,212 (310)
Miscellaneous 65,730 55,814 85%55,665 149
Materials and Supplies 317,076 185,834 59%167,238 18,596
Depreciation - 639,380 0%641,229 (1,849)
Capital 516,451 159,301 31%840,538 (681,237)
Contingency 155,423 - 0%- -
Total Production Expenses 3,660,783 2,940,343 80%3,520,232 (579,889)
Salaries of Personnel 750,853 504,341 67%418,016 86,325
Fringe Benefits 361,704 233,531 65%190,582 42,949
Contractual Services 892,748 732,059 82%618,062 113,997
Printing and Binding - 136 0%- 136
Communications 4,950 3,603 73%3,868 (265)
Insurance 32,000 34,275 107%29,734 4,541
Lease/Rent of Equipment 2,000 1,001 50%1,180 (179)
Travel and Training 8,300 1,128 14%2,894 (1,766)
Miscellaneous 35,530 24,410 69%21,418 2,992
Miscellaneous Credits (255,000) (291,572) 114%(243,832) (47,740)
Materials and Supplies 182,374 145,258 80%127,785 17,473
Depreciation - 151,198 0%81,664 69,534
Capital 2,531,668 279,888 11%1,014,138 (734,250)
Interest Obligations 1,594,020 81,220 5%106,088 (24,868)
Total Distribution Expenses 6,141,147 1,900,476 31%2,371,597 (471,121)
Income (loss) Before Transfers 145,395 1,057,065 (247,332)1,304,397
Transfers (Payment in Lieu of taxes)(145,395)(109,527) 75%(119,233) 9,706
Income (loss)-$ 947,538$ (366,565)$ 1,314,103$ -
Production
Distribution
City of Salem, Virginia
Water Fund
Statement of Operations
For Nine Months Ending March 31, 2024
Schedule J
Operating Revenues
Current Year
Budget
Current Year
Year to Date
% of
Budget
Prior Year Year
to Date Variance
Services 6,997,000$ 5,277,719$ 75%5,139,415$ 138,304$
Other Revenue 149,896 119,735 80%141,548 (21,813)
Reserve for Encumbrances 797,365 - 0%- -
Total Operating Revenues 7,944,261 5,397,454 68%5,280,963 116,491
.
Operating Expenses
Salaries of Personnel 853,377 588,637 69%567,665 20,972
Fringe Benefits 402,342 273,833 68%251,720 22,113
Contractual Services 3,648,380 1,878,966 52%1,799,312 79,654
Printing and Binding 1,500 633 42%144 489
Advertising 1,500 - 0%- -
Utilities 4,500 3,509 78%3,122 387
Communications 14,850 10,258 69%13,499 (3,241)
Insurance 18,500 13,362 72%12,918 444
Lease/Rent of Equipment 3,000 1,001 33%1,180 (179)
Travel and Training 12,000 2,612 22%5,734 (3,122)
Miscellaneous 39,030 32,677 84%28,881 3,796
Miscellaneous Credits (325,000) (126,360) 39%(130,596) 4,236
Materials and Supplies 86,289 42,872 50%40,391 2,481
Depreciation - 1,071,345 0%1,028,281 43,064
Capital 1,372,678 237,988 17%98,200 139,788
Interest Obligations 1,666,581 55,749 3%71,225 (15,476)
Contingency 144,734 - 0%- -
Total Operating Expenses 7,944,261 4,087,082 51%3,791,676 295,406
Income (loss) before Transfers - 1,310,372 1,489,287 (178,915)
Income (loss)-$ 1,310,372$ 1,489,287$ (178,915)$
City of Salem, Virginia
Sewer Fund
Statement of Operations
For Nine Months Ending March 31, 2024
Schedule K
Operating Revenues
Current Year
Budget
Current Year
Year to Date
% of
Budget
Prior Year
Year to Date Variance
Shows/rentals 359,850$ 316,154$ 88%333,161$ (17,007)$
Box office shows 1,500,000 1,790,048 119%1,303,685 486,363
Catering and concessions - - 0%153,162 (153,162)
Merchandise and commissions 177,500 305,206 172%165,819 139,387
Static advertising 55,000 23,625 43%24,125 (500)
Miscellaneous income 15,000 21,300 142%22,883 (1,583)
Interest Income - 1,187 0%487 700
Salem Fair 603,000 609,818 101%536,021 73,797
Reserve for encumbrances 309,197 - 0%- -
Gain on Sale of Assets 834 26,034 3122%- 26,034
Appropriated from Net Position 100,500 - 0%- -
Total Operating Revenues 3,120,881 3,093,372 99%2,539,343 554,029
Operating Expenses
Salaries of personnel 1,421,099 1,024,023 72%957,802 66,221
Fringe benefits 571,127 377,280 66%342,712 34,568
Maintenance and contractual services 287,968 166,944 58%218,045 (51,101)
Printing and binding 500 - 0%1,000 (1,000)
Advertising 23,000 18,991 83%20,518 (1,527)
Utilities 295,000 228,824 78%249,255 (20,431)
Communications 13,900 7,749 56%9,564 (1,815)
Insurance 28,500 29,351 103%30,924 (1,573)
Leases and Rentals 3,200 127 4%1,885 (1,758)
Travel and training 8,150 6,894 85%6,717 177
Miscellaneous 99,268 84,117 85%73,818 10,299
Show expense 1,296,992 1,923,542 148%1,355,381 568,161
Fair expense 546,100 624,734 114%557,798 66,936
Materials and supplies 81,500 54,204 67%24,074 30,130
Capital 1,093,563 523,578 48%60,408 463,170
Depreciation - 204,802 0%205,760 (958)
Total Operating Expenses 5,769,867 5,275,160 91%4,115,661 1,159,499
Income (loss) Before Transfers (2,648,986)(2,181,788) (1,576,318)(605,470)
Transfers 2,648,986 1,388,240 52%1,206,876 181,364
Income (loss)-$ (793,548)$ (369,442)$ (424,106)$ 0.00
City of Salem, Virginia
Salem Civic Center
Statement of Operations
For Nine Months Ending March 31, 2024
Schedule L
Operating Revenues:
Current Year
Budget
Current Year
Year to Date
% of
Budget
Prior Year
Year to Date Variance
Catering 516,682$ 683,431$ 132%590,736$ 92,695$
Concessions 137,833 176,344 128%145,489 30,855
Moyer Concessions 25,000 - 0%- -
Salem High Concessions 6,606 6,181 94%2,704 3,477
Total Operating Revenues 686,121 865,956 126%738,929 127,027
.
Operating Expenses:
Salaries of personnel 289,671 205,259 71%177,688 27,571
Fringe benefits 111,668 70,653 63%54,514 16,139
Contractual services 9,465 6,040 64%8,191 (2,151)
Printing and binding 300 - 0%325 (325)
Laundry and Cleaning 2,500 - 0%- -
Communications 200 135 68%121 14
Insurance 1,800 1,877 104%1,521 356
Travel and training - 179 0%30 149
Miscellaneous 19,216 22,374 116%151,523 (129,149)
Materials and supplies 203,081 211,685 104%187,719 23,966
Capital 60,000 5,084 8%- 5,084
Depreciation - 2,670 0%3,288 (618)
Total Catering Expenses 697,901 525,956 75%584,920 (58,964)
Salaries of Personnel 53,832 47,841 89%34,322 13,519
Fringe Benefits 18,808 10,509 56%8,751 1,758
Contractual services 4,000 20,665 517%11,054 9,611
Miscellaneous 150 341 227%53,337 (52,996)
Materials and Supplies 27,500 58,850 214%45,029 13,821
Total Concessions Expenses 104,290 138,206 133%152,493 (14,287)
Salaries of Personnel 9,745 - 0%- -
Fringe Benefits 4,484 - 0%- -
Contractual services 2,500 - 0%- -
Materials and Supplies 13,329 - 0%- -
Total Moyer Expenses 30,058 - 0%- -
Salaries of Personnel 2,272 1,178 52%231 947
Fringe Benefits 209 393 188%116 277
Contractual - 1,005 0%- 1,005
Miscellaneous - (6) 0%- (6)
Materials and Supplies 1,807 1,826 101%372 1,454
Total Salem High Expenses 4,288 4,396 103%719 3,677
Income (loss) Before Transfers (150,416)197,398 797 196,601
Transfers 150,416 - 0%- -
Income (loss)-$ 197,398$ 797$ 196,601$
Moyer Concessions
Salem High Concessions
City of Salem, Virginia
Salem Catering and Concessions
Statement of Operations
For Nine Months Ending March 31, 2024
Catering
Concessions
City of Salem, Virginia
Water Sewer Capital Fund
Statement of Revenues and Expenditures
For Period Ending March 31, 2024
Schedule M
Project Total Available Year To
Budget To Date Encumbrances Project Balance Date
Fund Balance, July 1, 2023 10,218,902.20$
Revenues:
North Salem Water Impr-ARPA Excess 6,200,000.00$ 6,200,000.00$ -$ 6,200,000.00$ -$ 3,356,097.80$
Roanoke River Upper Sewer Rehab-ARPA Excess 7,000,000.00 7,000,000.00 - 7,000,000.00 - -
Wiley Ct Sewer Impr-ARPA Excess 375,000.00 375,000.00 - 375,000.00 - -
Total Revenues 13,575,000.00 13,575,000.00 - 13,575,000.00 - 3,356,097.80
Expenditures:
North Salem Water Improvements 6,200,000.00 - - - 6,200,000.00 -
Roanoke River Upper Sewer Rehab 7,000,000.00 - - - 7,000,000.00 -
Wiley Ct Sewer Improvements 375,000.00 - - - 375,000.00 -
Total Expenditures 13,575,000.00$ -$ -$ -$ 13,575,000.00$ -
Fund Balance, March 31, 2024 13,575,000.00$
Schedule N
Budget
Current Year
Year to Date
Percent
to Date
Prior Year
Year to Date Variance
Beginning Net Position -$ 7,846,412$ 6,036,231$ 1,810,181$
Revenue
Premiums Paid - City 6,060,000 3,874,111 64% 3,673,009 201,102
Premiums Paid - School 5,240,000 3,329,740 64% 3,127,795 201,945
Premiums Paid - Retirees 765,000 504,244 66% 549,488 (45,244)
Dental Premiums Paid 591,050 398,167 67% 389,852 8,315
Interest Earnings 90,000 296,925 330% 170,916 126,009
Miscellaneous 5,000 16,249 325% 4,467 11,782
Total Year to Date Revenues 12,751,050 8,419,436 66% 7,915,527 503,909
Expenses
Health Claims 11,545,772 7,085,454 61% 6,610,049 475,405
Dental Claims 591,050 349,665 59% 343,544 6,121
Employee Health Clinic 511,332 284,090 56% 288,049 (3,959)
Consulting Services 96,896 56,845 59% 56,380 465
Miscellaneous 6,000 4,170 70% 3,889 281
Total Year to Date Expenses 12,751,050 7,780,224 61% 7,301,911 478,313
Ending Net Position -$ 8,485,624$ 6,649,847$ 1,835,777$
City of Salem, Virginia
Health Insurance Fund
Statement of Revenues and Expenses
For Eight Months Ending February 29, 2024
City of Salem, Virginia
Schedule of Deposits and Investments
For Period Ending March 31, 2024
Schedule O
FV as a
Cash Value Net Change Fair Value % of
3/31/2024 in Fair Value 3/31/2024 Portfolio
Demand & Time Deposits
Concentration Account 50,586,342$ -$ 50,586,342$ 31.4%
Payroll Account 10,133 - 10,133 0.0%
Revenue Recovery Account 6,641 - 6,641 0.0%
Utility Billing Account 64,220 - 64,220 0.0%
Box Office Account 973,472 - 973,472 0.6%
Held as Fiscal Agent of:
Cardinal Academy 770,369 - 770,369 0.5%
Court Community Corrections 1,364,068 - 1,364,068 0.8%
Held on Behalf of:
Economic Development Authority 504,563 - 504,563 0.3%
Total Demand & Time Deposits 54,279,808 - 54,279,808 33.6%
Investments
Local Government Investment Pool (LGIP) 106,449,530 - 106,449,530 66.3%
Held on Behalf of:
Economic Development Authority LGIP 146,759 - 146,759 0.1%
Total Investments 106,596,289 - 106,596,289 66.4%
Total Deposits and Investments 160,876,097$ -$ 160,876,097$ 100.0%
Item #6A
Date: 4/22/2024
AT A REGULAR MEETING OF CITY COUNCIL OF THE CITY OF SALEM, VIRGINIA
HELD AT CITY HALL
AGENDA ITEM: Use Not Provided For Permit
Hold public hearing to consider the request of PHC of Virginia, LLC/Acadia
Healthcare, Mt Regis Center, property owner, for the amendment of the
Use Not Provided For permit to allow additions to the outpatient mental
health and substance abuse treatment center on the property located at
125 Knotbreak Road, (Tax Map # 148-1-5). (Advertised in the April 11,
and 18, 2024, issues of the Salem Times Register.) (Planning
Commission recommended approval; see page 8-9 of Planning
Commission minutes.)
SUBMITTED BY: Max Dillon, Planner
SUMMARY OF INFORMATION:
SITE CHARACTERISTICS:
Zoning: BCD Business Commerce District
Land Use Plan Designation: Economic Development Area
Existing Use: Inpatient Rehabilitation Facility
Proposed Use: Inpatient Rehabilitation Facility (24 bed expansion)
The subject property (125 Knotbreak Road) consists of a 5.012 acre tract of land which currently sits
within the BCD Business Commerce District. The applicant is requesting an update to the previously
issued Use Not Provided For Permit to allow the addition of 24 beds (~5,400 square foot addition).
In 2015, the applicant requested the issuance of a Use Not Provided For Permit to accommodate the
construction of an Inpatient Rehabilitation Facility primarily serving the needs of those suffering from
substance abuse and addiction. While that request was approved, it limited the size of the facility to 48
beds. Since that time, Mount Regis has experienced an increase in demand for beds within their facility,
a trend that is expected to continue in the future due to their partnerships with other medical providers.
Should this request be approved, Mount Regis intends to add a two-wing addition to this location which
would accommodate 8 bedrooms and 24 beds. Through preliminary concept plan discussions, staff can
confirm that Mount Regis is able (and will be required) to meet City Code requirements (setbacks,
landscaping, parking, stormwater, etc.). Those details will be addressed through the site plan review
process with relevant city departments.
REQUIREMENTS:
The proposal meets the requirements of Section 106-216.3. Site development regulations for BCD.
RECOMMENDATION:
Staff recommends approval of the request.
IR
F
IR
F
IR
F
IR
F
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12 Bed Addition
12 Bed Addition
Existing Building
Added Parking
7 SPACESAdded Parking
7 SPACES
2,700 SF
2,700 SFEach side 2,700 SF
each, or 5,400 SF
total for 24 Beds
Minimum Parking Requirements
48 Beds
1 SP/2 PERSONS OF RESIDENTIAL CAPACITY +1 SP/EMPLOYEE
[1 SPACE x (72 BEDS/2)] + [1 SPACE X (50 EMPLOYEES)]
TOTAL PARKING REQUIRED 36+59 = 95 SPACES
TOTAL PARKING PROVIDED = 95 SPACES (4 ACC.)
4551 Trousdale Drive
Nashville, TN 37204 fax
tel
615.837.0657
615.837.0656David E. Johnson
ArchitectJDEA
PROJECT NUMBER
DATE
24054.00
February 28, 2024
A1
Concept Site PlanMount Regis Center
Salem, Virginia
20'20'0
Concept Site Plan
LOBBY
Q317
RECEPT.
Q315
LOCKER
Q316
PUB. TLT.
Q314
W/C
Q313
PUB. TLT.
Q312
PROP. STORAGE
F336
HALLWAY
Q318
HR/BUSN DIR.
A335
CONF. ROOM
A341
TLT.
A340
TLT.
A339
DIR. NURSING
A343
JAN
D342
MED REC
A344
ADM. DIR.
A345
CLIN. DIR.
A347HR ASST.
A346
MEDICAL
RECORDS
A355
FIN. COUNS.
A356
BUSN. DEVELOP.
DIR.
A349
CEO
A351
CFO
A348
ACCNT. REC.
A350
UTIL. REVIEW
A352MULTI-PURP.
A353
ADMIN FILES
A354
PAT. TLT.
F321
OFFICE
F320
HALL
F319
DINING
F318
STAFF LOCKERS
A324
STORAGE
F323
S.H.
A326
CLEAN LINEN
A327
ENVIRON.
A328
REPAIR
A329
PLANT OPS
A330
MATERIALS
MANAGEMENT
A331
MECHANICAL
B332
ELECTRICAL
B333 SUBWAITING
G310
PAT. EFFECTS
G210
CLEAN UTILITY
D212
SOILED
A214
DETOX RM
G216
OFFICE
A218
COMM.
B220
OFFICE
A222
OFFICE
A224
PAT RM
U202
TLT
U202A
TLT
U204A
PAT RM
U204
COUNCIL
G226
PAT RM
U206
GROUP
ACTIVITY
G209LOUNGE
A110
PAT RM
U106
PAT RM
U108
TLT
U108A
TLT
U106A
COUNCIL
A127
PAT RM
U103
TLT
U103A
TLT
U101A
PAT RM
U101
OFFICE
A125
OFFICE
A123 NURSE MNG.
A121
OFFICE
A119 JAN
D109
LAUNDRY
A115
STAFF LOUNGE
A113
STAFF TLT.
A111
LIBRARY
A112 LIBRARY
G211
PAT RM
U102
PAT RM
U104
TLT
U102A
PAT RM
U205
TLT
U207A
TLT
U205A
PAT RM
U201
Room
U203
TLT
U201A
TLT
U104A PAT RM
U203
PAT RM
U207
TLT
U203A
INTAKE OFFICE
E308 NURSING
ADMIN
E309
CHARTING
E306
LAB
E310
NURSE WORK
E304
MEDS
E302 MEDS
E303
TLT
E307
KITCHEN
F322
STAFF TLT
A325
PAT RM
U105
PAT RM
U107
TLT
U105A
TLT
U107A
PAT RM
U208
TLT
U206A
TLT
U208A
Room
D111
INTAKE DIR
D112
CORRIDOR
Q322
HALL
U210
STOR.
A357
CORRIDOR
Q321
CORRIDOR
Q320
CORRIDOR
Q319
CORRIDOR
Q327
CORRIDOR
Q328
CORRIDOR
Q323
CORRIDOR
Q324
CORRIDOR
Q325
VEST
Q329
CONSULT
E305
SMALL CON.
D113
CORRIDOR
Q322
N.S.
E301
MEETING ROOM
E311
CLASS 1
E312
CLASS 3
E313
CLASS 2
E314
STOR
E315
TLT
E316
CORR
E317
TLT
E318
STOR
E319
CLASS 4
E320
TLT
---
TLT
---
TLT
---
TLT
---
PAT RM
---
TLT
---
TLT
---
TLT
---
TLT
---
LAUND.
---
STO.
---
SHR.
---
SHR.
---
GROUP ROOM
---
PAT RM
---
PAT RM
---
PAT RM
---
PAT RM
---
LAUND.
---
STO.
---
SHR.
---
SHR.
---
GROUP ROOM
---
PAT RM
---
PAT RM
---
PAT RM
---
12 Bed Addition
Each side 2,700 SF
each, or 5,400 SF
total for 24 Beds
12 Bed Addition
Vicinity Plan
4551 Trousdale Drive
Nashville, TN 37204 fax
tel
615.837.0657
615.837.0656David E. Johnson
ArchitectJDEA
PROJECT NUMBER
DATE
16'16'0
24054.00
February 28, 2024
A2
Concept Floor PlanMount Regis Center
Salem, Virginia
Concept Floor Plan
4551 Trousdale Drive
Nashville, TN 37204 fax
tel
615.837.0657
615.837.0656David E. Johnson
ArchitectJDEA
PROJECT NUMBER
DATE
24054.00
February 28, 2024
A3
Reference PhotosMount Regis Center
Salem, Virginia
Planning Commission Meeting
MINUTES Wednesday, April 10, 2024, 7:00 PM Work Session 6:00PM, Regular Session 7:00PM Community Room, Salem Civic Center, 1001 Roanoke Boulevard:
WORK SESSION
1. Call to Order A work session of the Planning Commission of the City of Salem, Virginia, was held in the
Community Room, Salem Civic Center, 1001 Roanoke Boulevard, Salem, Virginia, at 6:00
p.m. on March 13, 2024; there being the members of said Commission, to wit: Vicki G.
Daulton, Chair; Reid Garst, Neil L. Conner, and Jackson Beamer; together with
Christopher Dorsey, City Manager; H. Robert Light, Assistant City Manager; Mary Ellen
Wines, Planning & Zoning Administrator; William L. Simpson, Jr., Assistant Director of
Community Development; Maxwell S. Dillon, Planner; and Jim Guynn, City Attorney; and
the following business was transacted: Chair Daulton called the meeting to order at 6:00
p.m. and reported that this, date, place, and time had been set for the Commission to
hold a work session.
2. Comprehensive Plan Update
An update was given regarding the progress of the Comprehensive Plan update.
3. Old Business
A. Discussion of items on the April agenda 1. 860 Mount Vernon Lane rezoning from RSF to PUD 2. 1200 block Thompson Memorial Dr rezoning from RSF to HBD
A discussion was held regarding the old business items on the April agenda.
4. New Business
A. Discussion of items on the April agenda 1. Home Occupation Permit Amendment - 275 Fort Lewis Blvd 2. Use Not Provided For Permit Amendment - 125 Knotbreak Road
A discussion was held regarding the new items on the April agenda.
B. Discussion of items on the May agenda 1. 324 Pennsylvania Avenue - two family dwelling
A discussion was held regarding the items on the May agenda.
5. Adjournment
Chair Daulton inquired if there were any other items for discussion and hearing
none, adjourned the work session at 6:37 p.m.
REGULAR SESSION
1. Call to Order A regular meeting of the Planning Commission of the City of Salem, Virginia, was held
after due and proper notice in the Community Room, Salem Civic Center, 1001 Roanoke
Boulevard, Salem, Virginia, at 7:00 p.m., on April 10, 2024. Notice of such hearing was
published in the March 28, and April 4, 2024, issues of the "Salem Times-Register," a
newspaper published and having general circulation in the City of Salem. All adjacent
property owners were notified via the U.S. Postal Service.
The Commission, constituting a legal quorum, presided together with Christopher
Dorsey, City Manager; H. Robert Light, Assistant City Manager; Jim Guynn, City
Attorney; Mary Ellen Wines, Planning & Zoning Administrator; Maxwell S. Dillon, City
Planner; and William L. Simpson, Jr., Assistant Director of Community Development,
and the following business was transacted:
A. Pledge of Allegiance
2. Consent Agenda
Reid Garst motioned for Vice Chair King to remotely participate in the meeting. Jackson Beamer seconded the motion.
Ayes: Beamer, Conner, Daulton, Garst
Chair Daulton stated that she is still hearing from many citizens that the vote for the
HopeTree rezoning needs to wait until the Comprehensive Plan update has been
completed. She stated that the Commission has 100 days to make a decision and the
100 days is up today. The City already has a comprehensive plan in place. She explained
that a comprehensive plane does not have any laws or ordinances--it is simply a
visionary tool, a guide for the future. The comprehensive plan currently being updated is
to go through 2045, and the decision simply cannot wait until that time. The City's
current comprehensive plan addresses a PUD development.
She stated that there is a new poll posted on the Community Development website
and asked that everyone participate in the poll. She asked those present at the meeting
to refrain from outbursts.
A. Minutes Consider acceptance of the minutes from the March 13, 2024, work session and
regular meeting.
Consider acceptance of the minutes from the March 13, 2024, work session and
regular meeting.
Reid Garst motioned approve March 13, 2024, work session and regular meeting
minutes. Jackson Beamer seconded the motion.
Ayes: Beamer, Conner, Daulton, Garst, King 3. Old Business
A. Amendment to the Zoning Ordinance Consider the request of Virginia Baptist Children's Home (dba HopeTree Family
Services), property owner, for rezoning the properties located at 1000 block Red Ln
and a portion of 860 Mount Vernon Lane (Tax Map #'s 41-1-1, 41-1-2, 41-1-3, 41-
1-4, 41-1-5, 41-1-6, and a portion of 44-3-10) from RSF Residential Single Family
to PUD Planned Unit District. (Continued from the March 13, 2024, meeting.)
Jon Morris, President, and CEO of HopeTree Family Services, appeared before the
Commission and stated that since the process began there has been three goals in mind:
to honor the history of HopeTree; to position HopeTree for the future; and to do
something that the community will be proud of. He thanked the Planning Commission,
City Council, City staff, neighbors, and colleagues for their input during this process,
especially since February 14, 2024. He thanked Chair Daulton for requesting a joint
meeting after the March meeting and stated that the Commission has received a revised
application with the most recent changes, some of which resulted from the feedback
received from the meeting. The changes include the elimination of over 40 commercial
business uses; the reduction of the number of boutique hotel rooms; included accessory
dwelling units in the overall housing numbers; and placed maximum square footage on
any allowable commercial use. Changes were made to the existing plan to ensure that
commercial was in the center of the campus in Zones T5. The traffic study has been
confirmed by a third-party firm and nothing in the proposed plan will exceed the
outcomes of that study. Red Lane improvements were also added to the application with
more detail. All of the changes made have been more restrictive. He stated that
HopeTree honors and respects everyone who has given input throughout the entire
process. He feels that the revised plan before the Commission is a compromise from all
parties involved and still allows HopeTree to achieve all three of its goals. He asked the
Commission to approve the rezoning request.
Chair Daulton asked if homes would be sold prior to the development or if spec
houses would be built.
Todd Robertson, Stateson Homes, appeared before the Commission and stated that the
business model is that they sell the home and build on the lots; they don't sell the lots.
He stated that the homes are typically custom built, but there are some spec-built units
(i.e. townhomes).
Chair Daulton asked if the majority of the units will be single-family homes.
Mr. Robertson stated that single family means individually owned, but some could be
attached. He stated that they have a patio home that is popular that is attached, but
each of the homes are individually owned. He noted that there will be multiple types of
patio homes in the development.
Chair Daulton clarified and questioned if the majority will be single-family detached
homes.
Mr. Robertson stated that he could not answer the question at this time, but that single
family detached will be a part of the project. He stated that if the project had 340
"doors" he thinks the majority of the homes would be attached instead of detached.
A discussion was held regarding residential housing on the project--rental versus
owner occupied and who would own the rental properties; apartment-type housing,
etc. Use and refurbishing of the existing buildings, commercial spaces, etc.
A motion to approve as written was given and seconded.
Chair Daulton thanked the HopeTree team for the time spent going over the proposal
and she appreciates the time given. She stated that she still feels that some things need
to be tweaked; therefore, she will not be voting in favor of the rezoning request. She
stated that at some point in time, she would like to get together again and go over the
things she feels need to be modified.
Member Conner stated that he feels that HopeTree did a great job responding to the
neighborhood, and he thanked the neighbors for their feedback. He states that he feels
that he has a good understanding of what is being proposed on the property, and having
listened to it all, his first "knee-jerk" reaction was that this is not a good plan for the
property. After listening to everything, he feels that the uses being asked for in the
application are incongruent with the area. After using the same "lens" he has used for
other questions, he cannot "square it" in his head and feels that the current zoning of
residential, not necessarily just residential single-family, is the proper zoning for the
property. He is in favor of denser housing, but 340 units on 37 acres gives him pause
and he would like to flush that out more. He further stated that if the project gets built,
he hopes he is wrong. He loves Salem and is in favor of development but is not in favor
is this development.
Vice Chair King stated that she is currently on vacation in Norway, and it is 1:23 a.m. She
stated that is how seriously she takes her responsibilities on the Planning Commission.
She further stated that the Commission has respectfully listened to citizen comments for
approximately four hours at a public hearing, in addition the Commission has also met
with many individual citizens. She has spent considerable time reviewing the original
documents and all amendments line by line. She understands that people can become
emotional when thinking and speaking of their homes, and she also understands that this
can lead to a worst-case scenario in people's minds. In her opinion, the HopeTree project
is not a commercial project, it is a residential project with a potential of limited
commercial uses if and when there is a substantial need for it. Neither HopeTree nor its
developers are in the business of owning spec commercial spaces. In speaking to the
many citizens, she has had the opportunity to meet, she found that those citizens under
the approximate age of 55 have been in favor of the project; and those older than 55
have been generally against the project, but not all. She feels that as a city, we cannot
survive living in the past. We must live in the present and rebuild for our future. Salem
must continue to move forward because maintaining the current does not ensure our
future.
Member Garst stated that traffic has been the biggest complaint by far regarding this
project. Traffic is going to increase regardless of whether there is a PUD or RSF on the
property. He feels that the traffic will be a little greater with a PUD than RSF. To
determine the benefits to justify the additional traffic, he looked at the character of the
project and compared it to what it would look like with residential single family. He lives
in north Salem and believes that North Broad Street is a historic area, and one of the
reasons it has such character is because of its variety and versatility-- small houses, big
houses, apartment complexes, and duplexes all in the same street and they fit in, and
everyone seems to get along well. With residential single family, you're looking at
another neighborhood with largely "cookie cutter" houses with no shared greenspace--
something similar to Simms Farm. He stated that he held his nose when he voted yes for
Simms Farm and believes it was the correct thing, but believes this proposal is much
better. He feels that if another development is placed with just residential single family,
it is going to another development with single family 100 years from now and feels that
if a PUD is placed on the property, it will be historic like North Broad Street and believes
it is in more in line with the character of North Broad Street than a development of just
single family. He does not feel this is a heavily commercial project, but looks more like
Crystal Springs where you have residential with commercial built into to it where you
can walk down to eat breakfast, coffee, dinner, etc. He stated that he presented this
project to his students and 77 percent of them voted in favor of the project.
Member Beamer stated that he has listened to everyone and has read emails about
emails, he has met with some residents individually. He stated that he has chosen to live
at his current residence for 46 years. He has three different developments-- either new
or repurposed developments around his residents and it was all four sides, and he has
had three neighbors. He has made a lot of changes to his house and it's scary, but it has
all worked out. He feels that voting for the PUD is the best option for this property. He
stated that he has spoken to people adamantly against the project and people adamantly
for the project. He stated that he had spent hours and hours thinking about the project,
he has prayed about it, his wife has prayed about it for him. He loves this town; he gets
emotional about it. He hears the concerns--the Baptist Home is near and dear to him--a
lot of his friends he went to school with went there, he has refereed basketball games
there, he's played basketball, he's refereed softball there, he has played softball there,
and he has coached a lot of kids that went to school there later on. He stated that he
sees it all, he gets it all, but he feels it is best to vote yes and hopes that the residents
understand and he knows some will be upset with him for voting yes--some are his good
friends and he is sorry but he is doing what he thinks is right for the City; and deep down
in his soul, he feels this is what is right for everyone.
Reid Garst motioned the request of Virginia Baptist Children's Home (dba HopeTree
Family Services), property owner, for rezoning the properties located at 1000 block Red
Lane and a portion of 860 Mount Vernon Lane (Tax Map #'s 41-1-1, 41-1-2, 41-1-3, 41-
1-4, 41-1-5, 41-1-6, and a portion of 44-3-10) from RSF Residential Single Family to
PUD Planned Unit District. Jackson Beamer seconded the motion.
Ayes: Beamer, Garst, King
Nays: Conner, Daulton B. Amendment to the Zoning Ordinance Consider the request of Pinkesh R. Patel and Sonal P. Patel, property owners, for
rezoning the property located at 1200 block Thompson Memorial Drive (Tax Map # 20 -
2 - 4) from RSF Residential Single-Family District to HBD Highway Business District.
(Continued from the March 13, 2024, meeting)
Petitioners request that the item be continued until the May 15, 2024, meeting.
Neil Conner motioned the request of Pinkesh R. Patel and Sonal P. Patel, property
owners, for rezoning the property located at 1200 block Thompson Memorial Drive
(Tax Map # 20 - 2 - 4) from RSF Residential Single-Family District to HBD Highway
Business District. Reid Garst seconded the motion.
Ayes: Beamer, Conner, Daulton, Garst, King
4. New Business
A. Home Occupation Permit Hold public hearing to consider the request of Philip M. and Rachel C. Knouff,
property owners, for the amendment of a Home Occupation Permit to allow retail
sales at the cut flower farm (garden) on the property located at 275 Ft Lewis Blvd
(Tax Map # 130-2-22).
Staff noted the following:
The subject property (275 Fort Lewis Boulevard) consists of a 1.779-acre tract of land
which currently sits within the RSF Residential Single Family zoning designation. The
applicant is requesting the addition of a retail license for the Home Occupation permit
related to the sale of flowers.
In 2022, the applicant requested the allowance of a wholesale flower business sustained
by the garden located on the subject property. Because a wholesale flower business is a
unique use in regard to a Home Occupation permit, staff referred the application to
Planning Commission for approval. The Planning Commission correspondingly approved
that item, and since that time, the applicant has experienced a demand for small-scale
purchases which are more profitable than bulk orders. As a result, the current request
entails the addition of a retail license to the home occupation permit which would
facilitate the purchase of flowers by individuals. If approved, all sales will be delivered to
customers off-site.
Rachel Knouff, property owner, appeared before the Commission and stated that she
came before the Commission two years ago to start her business for a wholesale license,
which was granted, and she is requesting a retail license as well. She stated that this will
not change the day-to-day activities of her business. She would still be growing flowers
as usual and transporting flowers from her property to be sold, it would just expand who
she can sell to. She has had a number of friends and family ask to buy flowers from her
and she has had to turn them down because she didn't have the license to do that. She
has enjoyed gifting, but there is only so much you can give before it becomes unhelpful
to your business; therefore, she is asking for permission to make those sales.
Member Garst questioned if there would be people coming to the residence to
purchase the flowers.
Mrs. Knouff stated that people will not be coming to the residence to purchase
flowers.
Member Beamer asked the petitioner to further explain how her business operates.
Mrs. Knouff stated that with her wholesale business, she emails a list to her florist clients
at the beginning of the week of what she has available, and they get back to her typically
the next day. She then makes the deliveries to the shops. She stated that the retail sales
would function basically the same, except it would be people making a request to her for
an arrangement for a holiday or special occasion. In that case, she would make an
arrangement and deliver it to that person's home.
It was clarified that the request is not for a change in her business, but a change to be
in compliance with tax laws.
Member Garst applauded Mrs. Knouff for her success and for her honesty.
Vice Chair King asked if any calls or comments were received from anyone in the
neighborhood.
The Planning and Zoning Administrator stated that no comments have been received
regarding the request.
No other person(s) appeared regarding the request.
Jackson Beamer motioned the request of Philip M. and Rachel C. Knouff, property
owners, for the amendment of a Home Occupation Permit to allow retail sales at the cut
flower farm (garden) on the property located at 275 Ft Lewis Blvd (Tax Map # 130-2-
22). Neil Conner seconded the motion.
Ayes: Beamer, Conner, Daulton, Garst, King
B. Use Not Provided For Hold public hearing to consider the request of PHC of Virginia, LLC/Acadia Healthcare,
Mt Regis Center, property owner, for the amendment of the Use Not Provided For
permit to allow additions to the outpatient mental health and substance abuse treatment
center on the property located at 125 Knotbreak Road, (Tax Map # 148-1-5).
Staff noted the following:
The subject property (125 Knotbreak Road) consists of a 5.012-acre tract of land which
currently sits within the BCD Business Commerce District. The applicant is requesting an
update to the previously issued Use Not Provided For Permit to allow the addition of 24
beds (~5,400 square foot addition).
In 2015, the applicant requested the issuance of a Use Not Provided For Permit to
accommodate the construction of an Inpatient Rehabilitation Facility primarily serving
the needs of those suffering from substance abuse and addiction. While that request
was approved, it limited the size of the facility to 48 beds. Since that time, Mount Regis
has experienced an increase in demand for beds within their facility, a trend that is
expected to continue in the future due to their partnerships with other medical
providers. Should this request be approved, Mount Regis intends to add a two-wing
addition to this location which would accommodate 8 bedrooms and 24 beds. Through
preliminary concept plan discussions, staff can confirm that Mount Regis is able (and
will be required) to meet City Code requirements (setbacks, landscaping, parking,
stormwater, etc.). Those details will be addressed through the site plan review process
with relevant city departments.
Jon Puvak, attorney working with Acadia Healthcare, 10 Franklin Road, Roanoke,
Virginia, appeared before the Commission and stated that Bubba Ingram, civil engineer;
Tim Morgan, architect; Bridget Funk, Director at Mount Regis; and Sharmain Garland,
operations at Mount Regis, are also present at the meeting.
Bridget Funk, Clinical Director at Mount Regis Center, appeared before the Commission
and stated that Mount Regis serves adults 18 and older who are suffering from a
substance use disorder. They also treat those who have co-occurring mental health
disorders. Mount Regis Center partners with medical and behavioral healthcare
providers in the region to enhance their comprehensive and holistic care. They receive
referrals from multiple entities both within and from outside the State of Virginia. While
in a program, patients receive treatment from a multi-disciplinary team of clinical and
medical professionals. They engage in daily structures programs that include evidence-
based therapeutic techniques. At the time of discharge, patients leave with an after-care
plan to aid them with the next steps of their recovery journey. Mount Regis Center
provides opportunities for educational and professional growth. They offer clinical
internships to students at local, regional colleges and universities. They also provide
residencies to those pursuing clinical state licensure.
Mr. Puvak stated that the reason for the request is that there is a demand. When the
project was built, it was built for 48 beds based on the need at the time with the goal
that it could be expanded in the future, which is where they are today. He stated that
the zoning is not going to change, they are asking for 24 additional beds, which will be
located in eight bedrooms on either wing of the existing building. They can meet all of
the design requirements as far as stormwater management, parking, and hope that
construction can commence by the end of this year and be completed within 18 months.
It is only approximately a 5,700 s.f. expansion of the existing building. He stated that
there is a demand for the services as Mount Regis Center currently has a 15-person
waiting list for every bed currently in the facility. It is a local facility that serves local
citizens with a planned arrival, not walk-ins. He showed some photos of the existing
facility and showed where the additional wings would be built. He noted that parking
would be added to accommodate the additional staff.
A discussion was held regarding the current number of beds, number of beds requesting
to be added, how people are referred to the facility--it can be self, family, or doctor
referral.
Member Conner questioned if it is all private insurance-based payment.
Mr. Puvak stated that they accept all private insurance and Medicaid.
No other person(s) appeared related to the request.
Neil Conner motioned the request of PHC of Virginia, LLC/Acadia Healthcare, Mt Regis
Center, property owner, for the amendment of the Use Not Provided For permit to allow
additions to the outpatient mental health and substance abuse treatment center on the
property located at 125 Knotbreak Road, (Tax Map # 148-1-5). Reid Garst seconded the
motion.
Ayes: Beamer, Conner, Daulton, Garst, King
5. Adjournment Vice Chair King motioned to adjourn at 7:54 p.m. Jackson Beamer seconded.
City Council meeting, April 22, 2024, 6:30 p.m.
Council Chambers, City Hall, 114 North Broad Street
Item # 6B
Date: 4/22/2024
AT A REGULAR MEETING OF THE CITY COUNCIL OF THE CITY OF SALEM, VIRGINIA
HELD AT CITY HALL
MEETING DATE: April 22, 2024
AGENDA ITEM: Consider the adoption of Resolution 1466 honoring the Salem
High School Forensics Team for winning the Virginia High
School League State Championship.
SUBMITTED BY: Rob Light, Assistant City Manager
SUMMARY OF INFORMATION:
This time has been set aside to recognize the Salem High School Forensics Team for the
achievement of winning the 2024 Virginia High School League team State Title in Forensics.
STAFF RECOMMENDATION:
Staff recommends approval.
CITY COUNCIL
Joint Resolution
Mayor, City of Salem
FORENSICS
ATTEST:
H. Rob Light Clerk of Council
City of Salem, Virginia
IN THE COUNCIL OF THE CITY OF SALEM, VIRGINIA, April 22, 2024:
RESOLUTION 1466
RESOLUTION HONORING 2024 SALEM HIGH SCHOOL FORENSICS STATE CHAMPIONS
WHEREAS, with a great deal of pride and enthusiasm the City of Salem champions the development of its young
people by providing an array of opportunities in both the academic and competition arenas; and
WHEREAS, throughout the years, our youth have excelled in both areas, bringing numerous accolades to the city
and school division through a variety of extracurricular activities; and
WHEREAS, Head Coach Mark Ingerson led another formidable forensics competition team at Salem High School
to its 18th consecutive state championship, extending its VHSL record for consecutive forensics team championships
in March of 2024; and
WHEREAS, this championship set the all-time record for the most consecutive team championships in VHSL
history for any athletic or academic team; and
WHEREAS, the team’s 40-17 victory over second place E.C. Glass High School was sparked by 6 individual state
titles and 9 students who placed in the top 2 and 10 Spartans who landed in the top 3 in the 10 events; and
WHEREAS, the team was led by senior Kade Lakin who won his third consecutive state title in Serious Duo; and
WHEREAS, sophomore Bella Poarch partnered with Kade Lakin for her first state crown in Serious Duo; and
WHEREAS, senior Lebron Parsell won the state championship in Extemporaneous Speaking; and
WHEREAS, junior Noah Lovern won the state championship in Storytelling; and
WHEREAS, junior Claire Rawlins won the state championship in Impromptu Speaking; and
WHEREAS, junior Charlie Bain won the state championship in Humorous Interpretation; and
WHEREAS, eighth grader Tara Farrokhpoor won the state championship in Prose Interpretation becoming the
first Salem eighth grader to medal at the state championship; and
WHEREAS, several Spartans posted 2nd place finishes including; senior Kyra Netting in Poetry Interpretation,
juniors Connor Smythers and Colton Easter in Humorous Duo; and sophomore Lacey Stratton in Humorous
Interpretation; and
WHEREAS, sophomore Rebekah Steinweg finished third in Extemporaneous Speaking; and
WHEREAS, senior Zane Easter, sophomore Parneet Gill, and freshman Kaylee Sutphin supported the team by
competing in the state tournament in Impromptu Speaking, Original Oratory, and Serious Dramatic respectively; and
WHEREAS, ninth grader Lillyana Smith, eighth grader Zippy Elliott, and eighth grader Aly Ory supported the
team throughout the season and competed in the Regional Championships; and
WHEREAS, eighth grader Ava Milton, eighth grader Rosalie Botos, and junior Hall Blackwood supported the team
throughout the year and competed in the Super Regional Championships; and
WHEREAS, junior Kaelyn Henzey supported the team throughout the season in her role as team manager; and
WHEREAS, the Salem High School Forensics Team has brought recognition, honor, and pride to Salem High
School and the City of Salem; and
WHEREAS, the City of Salem hereby expresses congratulations and appreciation to Mark Ingerson and the
members of the Salem High School Forensics Team for their accomplishments; and
NOW, THEREFORE BE IT RESOLVED BY THE COUNCIL OF THE CITY OF SALEM, VIRGINIA, that
Council joins with the citizens of the City of Salem in saluting the great achievements of the Salem High School
Forensics Team in winning the 2024 STATE FORENSICS TEAM CHAMPIONSHIP
BE IT FURTHER RESOLVED that a copy of this resolution be presented to the coaches and each team member and
that a copy be placed on display at Salem High School.
Salem City Council:
Hunter Holliday
Bill Jones
Randy Foley
Jim Wallace
Renée Ferris Turk
Item # 6C
Date: 4/22/2024
AT A REGULAR MEETING OF THE CITY COUNCIL OF THE CITY OF
SALEM, VIRGINIA HELD AT CITY HALL
MEETING DATE: April 22, 2024
AGENDA ITEM: Receive presentation from the Chairman of the
Salem School Board regarding the 2024-2025
budget pursuant to Section 8.5 of the 1968 Charter
of the City of Salem, as amended.
SUBMITTED BY: Rob Light, Assistant City Manager
SUMMARY OF INFORMATION:
Dr. Nancy Bradley, Chairman of the Salem City School Board, will present the Fiscal Year
2024-2025 School System adopted budget on behalf of the City of Salem School Board
during the City Council meeting and will be available to answer any questions that Council
may have.
STAFF RECOMMENDATION:
No action is taken at this meeting concerning the 2024-2025 Salem City School Budget.
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
REVENUE
Locations 110 - Central Instruction
Function 00 - Revenue
Sub-Function 00 - Revenues
Level 9 - District Wide
Program 000 - General Revenue
30-110-00-00-9-000-
61000
Sales Tax 1 Cent 4,176,482.04 4,876,051.90 4,518,864.28 2,404,063.40 3,864,330.00 3,870,780.00 6,450.00
30-110-00-00-9-000-
61003
Sales Tax 1/8 Cent 440,909.30 513,483.22 513,926.28 299,497.04 552,047.00 552,968.00 921.00
30-110-00-00-9-000-
61006
Basic Aid 11,499,191.00 11,014,754.34 11,529,293.00 10,302,877.26 12,340,641.00 15,388,751.00 3,048,110.00
30-110-00-00-9-000-
61009
Vocational Education 173,826.00 172,168.00 238,061.00 194,396.17 237,649.00 332,091.00 94,442.00
30-110-00-00-9-000-
61012
Gifted Education 122,148.00 120,983.00 124,699.00 101,826.38 124,483.00 142,643.00 18,160.00
30-110-00-00-9-000-
61015
Special Education 1,284,904.00 1,272,650.00 1,394,358.00 1,138,604.45 1,391,942.00 1,749,608.00 357,666.00
30-110-00-00-9-000-
61018
Textbooks (SOQ)252,447.00 197,994.45 300,138.00 245,087.18 299,618.00 356,920.00 57,302.00
30-110-00-00-9-000-
61021
Prevention, Intervention, Remediation 286,578.00 283,845.00 310,613.00 253,640.45 310,075.00 385,582.00 75,507.00
30-110-00-00-9-000-
61024
English as 2nd Language 111,339.00 124,116.00 159,789.00 124,756.08 145,436.00 193,123.00 47,687.00
30-110-00-00-9-000-
61027
Remedial Summer School-SOQ 24,260.00 191,651.00 70,495.00 27,370.00 107,211.00 59,821.00 (47,390.00)
30-110-00-00-9-000-
61050
VRS Teacher Retirement Reimb-
Instructional
1,606,717.00 1,603,027.00 1,691,368.00 1,381,136.37 1,688,437.00 1,823,158.00 134,721.00
30-110-00-00-9-000-
61053
FICA Reimb - Instructional 690,607.00 688,673.00 725,520.00 592,444.35 724,262.00 846,944.00 122,682.00
30-110-00-00-9-000-
61056
VRS Group Life Insurance Reimb -
Instructional
49,329.00 48,859.00 52,147.00 42,581.81 52,056.00 60,178.00 8,122.00
30-110-00-00-9-000-
61101
At Risk (Incentive Funded)170,048.00 237,786.77 305,168.00 537,287.45 397,030.00 656,159.00 259,129.00
30-110-00-00-9-000-
61104
Virginia Workplace Readiness Skills
Assessment
973.81 945.91 1,101.71 .00 1,225.00 1,225.00 .00
30-110-00-00-9-000-
61110
Albuterol and Valved Holding Chambers
Grant
.00 433.21 .00 .00 .00 .00 .00
30-110-00-00-9-000-
61111
Supplemental GF Payments in Lieu of
Food and Hygiene Tax
.00 .00 286,523.00 527,428.85 707,912.00 .00 (707,912.00)
30-110-00-00-9-000-
61112
VPSA Technology Grant 206,000.00 206,000.00 206,000.00 .00 206,000.00 206,000.00 .00
30-110-00-00-9-000-
61113
Compensation Supplement .00 739,996.00 731,048.00 1,481,398.50 1,644,403.00 536,127.00 (1,108,276.00)
30-110-00-00-9-000-
61114
Rebenchmarking Hold Harmless .00 .00 442,198.17 250,527.77 334,037.00 .00 (334,037.00)
30-110-00-00-9-000-
61115
Adult Education .00 .00 .00 18,477.59 .00 49,443.00 49,443.00
Run by Mandy Hall on 04/09/2024 11:14:43 AM Page 1 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
REVENUE
Locations 110 - Central Instruction
Function 00 - Revenue
Sub-Function 00 - Revenues
Level 9 - District Wide
Program 000 - General Revenue
30-110-00-00-9-000-
61124
Homebound 5,844.72 2,845.33 6,334.00 172.74 5,895.00 595.00 (5,300.00)
30-110-00-00-9-000-
61140
No Loss Funding 235,670.24 .00 .00 .00 .00 .00 .00
30-110-00-00-9-000-
61141
No Loss COVID-19 Funding 49,971.76 .00 .00 .00 .00 .00 .00
30-110-00-00-9-000-
61306
Regular Foster Care 114,715.00 119,453.00 71,302.00 .00 203,682.00 234,880.00 31,198.00
30-110-00-00-9-000-
61309
Textbooks (Lottery Funded).00 52,045.55 .00 .00 .00 .00 .00
30-110-00-00-9-000-
61315
Early Reading Intervention 99,467.00 142,419.00 101,021.00 65,140.45 148,008.00 176,206.00 28,198.00
30-110-00-00-9-000-
61318
Spec Ed - Regional Prog Tuition Reimb 417,917.06 426,844.06 442,320.00 251,282.73 447,020.00 559,944.00 112,924.00
30-110-00-00-9-000-
61321
Career & Technical Ed - Equipment 6,656.79 11,569.13 12,935.67 11,812.72 13,385.00 12,936.00 (449.00)
30-110-00-00-9-000-
61322
CTE Equipment School Divisions High
Demand
5,150.34 .00 .00 .00 .00 .00 .00
30-110-00-00-9-000-
61327
Spec Ed - Foster Care 142,805.00 125,665.87 147,106.04 .00 .00 .00 .00
30-110-00-00-9-000-
61330
At Risk (Lottery Funded)169,520.00 199,659.23 336,103.00 .00 248,794.00 557,847.00 309,053.00
30-110-00-00-9-000-
61336
K-3 Primary Class Size Reduction 239,225.00 231,238.00 202,036.00 85,995.90 208,687.00 234,628.00 25,941.00
30-110-00-00-9-000-
61342
Mentor Teacher Program 675.00 693.00 699.00 224.55 693.00 494.00 (199.00)
30-110-00-00-9-000-
61354
Industry Certification Costs 5,778.28 4,200.42 4,752.51 .00 7,275.00 7,275.00 .00
30-110-00-00-9-000-
61355
CTE STEM-H Industry Credentials 1,577.50 1,532.31 1,784.69 .00 2,000.00 2,000.00 .00
30-110-00-00-9-000-
61357
Project Graduation - Senior Year 6,399.00 6,922.00 6,899.00 3,135.90 6,899.00 6,626.00 (273.00)
30-110-00-00-9-000-
61363
SOL Algebra Readiness Grant 43,440.00 43,321.00 47,790.00 22,770.90 45,230.00 69,395.00 24,165.00
30-110-00-00-9-000-
61369
Supplemental Lottery Per Pupil Allocation 979,576.00 945,539.00 915,948.00 481,880.90 918,350.00 1,080,502.00 162,152.00
30-110-00-00-9-000-
61370
Learning Loss PPA 113,878.00 .00 .00 .00 .00 .00 .00
30-110-00-00-9-000-
61400
Natl Board Certification Bonus 72,500.00 60,000.00 62,500.00 52,500.00 .00 62,500.00 62,500.00
30-110-00-00-9-000-
61415
DMAS State Healthcare - Medicaid 66,671.42 51,477.16 38,343.69 20,948.98 10,000.00 10,000.00 .00
Run by Mandy Hall on 04/09/2024 11:14:43 AM Page 2 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
REVENUE
Locations 110 - Central Instruction
Function 00 - Revenue
Sub-Function 00 - Revenues
Level 9 - District Wide
Program 000 - General Revenue
30-110-00-00-9-000-
61420
E-Rate Services 3,242.28 1,006.92 .00 .00 .00 .00 .00
30-110-00-00-9-000-
61530
DERA National Grant 66.039 .00 20,000.00 .00 .00 .00 .00 .00
30-110-00-00-9-000-
61550
ARPA Bonus Payments to School
Divisions
.00 .00 387,066.34 .00 .00 .00 .00
30-110-00-00-9-000-
63018
Inception of Lease - Other Financing
Source
.00 .00 131,663.14 .00 .00 .00 .00
30-110-00-00-9-000-
63019
Inception of Subscriptions - Other
Financing Sources
.00 .00 131,496.76 .00 .00 .00 .00
30-110-00-00-9-000-
63020
Sale Of Property/Equipment 20,206.34 24,689.45 14,342.62 8,628.53 .00 .00 .00
30-110-00-00-9-000-
63050
Miscellaneous Income 14,867.01 76,764.26 3,537.41 44,615.90 20,000.00 20,000.00 .00
30-110-00-00-9-000-
63105
Rke Valley Regional Board Reimb 187,447.61 .00 .00 .00 .00 .00 .00
30-110-00-00-9-000-
63115
Alternative Ed Program Reimbursement 84,448.00 90,176.00 93,561.00 .00 101,970.00 69,569.00 (32,401.00)
30-110-00-00-9-000-
63200
Tuition - Non Resident Day Student 170,847.47 181,260.64 179,049.96 139,533.66 175,000.00 195,000.00 20,000.00
30-110-00-00-9-000-
63203
Tuition – Non Resident ISN 37,103.06 36,599.36 .00 240.80 .00 .00 .00
30-110-00-00-9-000-
63210
Tuition - Summer School 39,846.00 29,676.00 4,752.50 25,605.00 25,000.00 25,000.00 .00
30-110-00-00-9-000-
63215
VWCC - Dual Enrollment Reimb 107,403.55 57,545.50 40,057.50 59,791.00 110,000.00 60,000.00 (50,000.00)
30-110-00-00-9-000-
63230
Driver Education Fees 24,755.00 20,027.50 23,375.00 20,398.00 30,000.00 30,000.00 .00
30-110-00-00-9-000-
63235
AP Exam Fees 1,504.00 783.00 402.00 178.00 .00 .00 .00
30-110-00-00-9-000-
63245
Technology Use Fees 8,890.00 860.00 2,260.00 1,605.00 .00 .00 .00
30-110-00-00-9-000-
63590
School Bus Pupil Transportation 8,284.39 53,646.94 88,799.56 58,699.21 .00 .00 .00
30-110-00-00-9-000-
63595
School Bus Operation Other Income .00 1,198.61 4,484.46 5,352.81 .00 .00 .00
30-110-00-00-9-000-
63598
Facilities Rental 9,775.00 13,350.00 22,926.42 19,830.68 10,000.00 10,000.00 .00
30-110-00-00-9-000-
63599
Broadband Lease 24,013.77 24,735.26 25,474.00 19,593.23 25,804.00 27,372.00 1,568.00
30-110-00-00-9-000-
63601
Insurance Adj/Refunds/Rebates 18,682.08 324,923.01 34,185.64 16,711.35 5,000.00 5,000.00 .00
Run by Mandy Hall on 04/09/2024 11:14:43 AM Page 3 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
REVENUE
Locations 110 - Central Instruction
Function 00 - Revenue
Sub-Function 00 - Revenues
Level 9 - District Wide
Program 000 - General Revenue
30-110-00-00-9-000-
63610
Lease Revenue .00 .00 24,099.09 .00 .00 .00 .00
30-110-00-00-9-000-
63611
Lease Interest Revenue .00 .00 16,347.14 .00 .00 .00 .00
30-110-00-00-9-000-
63612
Lease Revenue Offset .00 .00 (25,412.00).00 .00 .00 .00
30-110-00-00-9-000-
69999
Contingencies .00 .00 .00 .00 .00 50,000.00 50,000.00
Program 000 - General Revenue Totals $24,634,512.82 $25,676,084.31 $27,201,653.58 $21,340,050.04 $27,897,486.00 $30,719,290.00 $2,821,804.00
Level 9 - District Wide Totals $24,634,512.82 $25,676,084.31 $27,201,653.58 $21,340,050.04 $27,897,486.00 $30,719,290.00 $2,821,804.00
Sub-Function 00 - Revenues Totals $24,634,512.82 $25,676,084.31 $27,201,653.58 $21,340,050.04 $27,897,486.00 $30,719,290.00 $2,821,804.00
Function 00 - Revenue Totals $24,634,512.82 $25,676,084.31 $27,201,653.58 $21,340,050.04 $27,897,486.00 $30,719,290.00 $2,821,804.00
Locations 110 - Central Instruction Totals $24,634,512.82 $25,676,084.31 $27,201,653.58 $21,340,050.04 $27,897,486.00 $30,719,290.00 $2,821,804.00
Locations 170 - Non-Departmental
Function 67 - Debt Service & Fund Transfers
Sub-Function 67 - Debt Service & Transfers
Level 9 - District Wide
Program 720 - Intra Agency Fund
30-170-67-67-9-720-
63005
Transfer From General Fund 20,194,621.00 20,897,899.00 21,797,899.00 20,814,663.60 21,797,899.00 22,896,130.00 1,098,231.00
30-170-67-67-9-720-
63006
Transfer From General Fund-Meals Tax 27,963.95 21,712.86 258,012.04 .00 .00 .00 .00
30-170-67-67-9-720-
63010
Appropriated from Fund Balance .00 .00 .00 .00 1,098,231.00 .00 (1,098,231.00)
Program 720 - Intra Agency Fund Totals $20,222,584.95 $20,919,611.86 $22,055,911.04 $20,814,663.60 $22,896,130.00 $22,896,130.00 $0.00
Level 9 - District Wide Totals $20,222,584.95 $20,919,611.86 $22,055,911.04 $20,814,663.60 $22,896,130.00 $22,896,130.00 $0.00
Sub-Function 67 - Debt Service & Transfers Totals $20,222,584.95 $20,919,611.86 $22,055,911.04 $20,814,663.60 $22,896,130.00 $22,896,130.00 $0.00
Function 67 - Debt Service & Fund Transfers Totals $20,222,584.95 $20,919,611.86 $22,055,911.04 $20,814,663.60 $22,896,130.00 $22,896,130.00 $0.00
Locations 170 - Non-Departmental Totals $20,222,584.95 $20,919,611.86 $22,055,911.04 $20,814,663.60 $22,896,130.00 $22,896,130.00 $0.00
REVENUE TOTALS $44,857,097.77 $46,595,696.17 $49,257,564.62 $42,154,713.64 $50,793,616.00 $53,615,420.00 $2,821,804.00
Run by Mandy Hall on 04/09/2024 11:14:43 AM Page 4 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 110 - Central Instruction
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 2 - Elementary
Program 110 - Regular Instruction
30-110-61-10-2-110-
71167
Compensation-Kindergarten Registration 2,048.50 1,695.75 4,649.25 2,866.16 4,860.00 4,860.00 .00
30-110-61-10-2-110-
72100
FICA 156.77 129.72 738.16 219.24 372.00 372.00 .00
30-110-61-10-2-110-
73190
Safe Splash Program YMCA .00 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00 .00
30-110-61-10-2-110-
73285
Strings Program .00 750.00 300.00 696.00 2,250.00 2,250.00 .00
30-110-61-10-2-110-
75529
Travel-Itinerant .00 12.68 10.50 .00 .00 .00 .00
30-110-61-10-2-110-
76070
Parent Involvement .00 .00 .00 .00 500.00 500.00 .00
30-110-61-10-2-110-
76130
Textbooks 148,133.44 81,740.78 68,084.40 97,015.43 65,375.00 190,102.00 124,727.00
30-110-61-10-2-110-
76210
Character Education .00 .00 1,609.47 1,302.78 1,100.00 1,100.00 .00
30-110-61-10-2-110-
76250
Enrichment 109,155.76 15,251.14 16,832.40 5,656.89 13,900.00 13,900.00 .00
30-110-61-10-2-110-
76265
Family Life .00 .00 .00 .00 100.00 100.00 .00
30-110-61-10-2-110-
76370
Reading Intervention 9,269.97 6,832.72 10,077.62 2,190.48 9,320.00 9,320.00 .00
30-110-61-10-2-110-
79999
Contingencies .00 .00 .00 .00 .00 50,000.00 50,000.00
Program 110 - Regular Instruction Totals $268,764.44 $108,812.79 $104,701.80 $112,346.98 $100,177.00 $274,904.00 $174,727.00
Program 111 - Remedial-School Day
30-110-61-10-2-111-
71120
Compensation-Instructional Salaries .00 .00 1,617.00 .00 .00 9,152.00 9,152.00
30-110-61-10-2-111-
72100
FICA .00 .00 123.74 .00 .00 701.00 701.00
Program 111 - Remedial-School Day Totals $0.00 $0.00 $1,740.74 $0.00 $0.00 $9,853.00 $9,853.00
Program 115 - Testing
30-110-61-10-2-115-
71120
Compensation-Instructional Salaries 17.00 34.00 17.00 .00 400.00 400.00 .00
30-110-61-10-2-115-
72100
FICA 1.30 2.60 1.30 .00 31.00 31.00 .00
30-110-61-10-2-115-
73205
Software Licensing Fees 21,756.20 29,585.86 28,778.36 4,860.00 61,085.00 61,085.00 .00
30-110-61-10-2-115-
73225
Professional Development - Conferences 1,676.28 3,002.70 2,648.00 865.80 550.00 550.00 .00
Run by Mandy Hall on 04/09/2024 11:14:43 AM Page 5 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 110 - Central Instruction
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 2 - Elementary
Program 115 - Testing
30-110-61-10-2-115-
76455
Testing Materials-Assessment 15,594.63 100.52 4,315.71 778.57 500.00 500.00 .00
Program 115 - Testing Totals $39,045.41 $32,725.68 $35,760.37 $6,504.37 $62,566.00 $62,566.00 $0.00
Program 120 - Special Education
30-110-61-10-2-120-
71146
Compensation - ELL 56,208.00 66,979.75 104,429.92 69,008.89 112,347.00 168,718.00 56,371.00
30-110-61-10-2-120-
71153
Compensation-Instructional Asst ELL .00 .00 .00 45.00 .00 .00 .00
30-110-61-10-2-120-
71200
Compensation-OT 12.52 .00 .00 .00 .00 .00 .00
30-110-61-10-2-120-
71665
Bonus Payments To Teachers 3,096.00 .00 6,966.00 .00 .00 .00 .00
30-110-61-10-2-120-
72100
FICA 4,434.08 4,892.53 8,368.78 5,013.65 8,595.00 12,907.00 4,312.00
30-110-61-10-2-120-
72210
VRS Pension Contribution .00 .00 8,447.90 6,296.83 .00 19,629.00 19,629.00
30-110-61-10-2-120-
72220
VRS Hybrid Pension Contribution 7,143.53 7,609.60 8,100.90 6,038.25 18,672.00 8,412.00 (10,260.00)
30-110-61-10-2-120-
72300
Group Health and Dental Insurance 1,854.84 8,188.47 15,591.44 12,939.56 7,440.00 7,440.00 .00
30-110-61-10-2-120-
72400
VRS Group Life Insurance 575.97 613.50 1,334.20 994.52 1,505.00 2,261.00 756.00
30-110-61-10-2-120-
72510
Hybrid Disability Insurance 102.33 109.00 116.00 86.46 .00 .00 .00
30-110-61-10-2-120-
72750
VRS Retiree Health Care Credit 520.04 554.00 1,204.80 898.06 1,359.00 2,041.00 682.00
30-110-61-10-2-120-
73010
Autism Support Services 26,868.28 27,848.75 76,020.31 23,823.99 20,600.00 20,600.00 .00
30-110-61-10-2-120-
73037
Contractual Services - Other 3,382.60 3,298.40 3,287.95 16,897.25 23,000.00 23,000.00 .00
30-110-61-10-2-120-
73255
Professional Development .00 5,282.51 1,509.29 .00 5,000.00 5,000.00 .00
30-110-61-10-2-120-
73275
Therapeutic Services -Sp Ed 178,048.88 155,886.04 174,009.12 113,575.72 149,716.00 149,716.00 .00
30-110-61-10-2-120-
75529
Travel-Itinerant .00 .00 .00 .00 500.00 500.00 .00
30-110-61-10-2-120-
76431
Special Ed - General 18,761.87 11,026.56 10,685.81 17,456.37 13,610.00 13,610.00 .00
30-110-61-10-2-120-
76438
Supplies - EL 2,448.47 3,189.65 4,140.36 3,355.23 5,000.00 5,000.00 .00
Run by Mandy Hall on 04/09/2024 11:14:43 AM Page 6 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 110 - Central Instruction
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 2 - Elementary
Program 120 - Special Education
30-110-61-10-2-120-
76455
Testing Materials-Assessment 3,344.15 4,115.88 4,800.06 18.99 4,000.00 4,000.00 .00
Program 120 - Special Education Totals $306,801.56 $299,594.64 $429,012.84 $276,448.77 $371,344.00 $442,834.00 $71,490.00
Program 127 - Regional Sp Ed Program
30-110-61-10-2-127-
73297
Tuition - Regional Sp Ed Program .00 .00 .00 38,386.29 .00 30,000.00 30,000.00
Program 127 - Regional Sp Ed Program
Totals
$0.00 $0.00 $0.00 $38,386.29 $0.00 $30,000.00 $30,000.00
Program 128 - Risk Reduction
30-110-61-10-2-128-
71120
Compensation-Instructional Salaries 190.00 635.25 8,952.67 7,947.55 200.00 200.00 .00
30-110-61-10-2-128-
71151
Compensation-Instructional Asst .00 2,897.82 12,708.17 13,923.04 8,757.00 9,379.00 622.00
30-110-61-10-2-128-
72100
FICA 14.54 270.29 1,597.75 1,673.11 685.00 733.00 48.00
30-110-61-10-2-128-
73037
Contractual Services - Other .00 .00 .00 375.00 .00 .00 .00
Program 128 - Risk Reduction Totals $204.54 $3,803.36 $23,258.59 $23,918.70 $9,642.00 $10,312.00 $670.00
Program 140 - Gifted
30-110-61-10-2-140-
71120
Compensation-Instructional Salaries 60,418.54 63,516.60 63,864.96 47,448.85 63,865.00 63,435.00 (430.00)
30-110-61-10-2-140-
71665
Bonus Payments To Teachers 1,393.20 .00 1,393.20 .00 .00 .00 .00
30-110-61-10-2-140-
72100
FICA 4,152.21 4,595.38 4,898.03 3,400.09 4,886.00 4,853.00 (33.00)
30-110-61-10-2-140-
72210
VRS Pension Contribution 10,047.29 10,556.50 10,614.40 7,340.35 10,614.00 10,543.00 (71.00)
30-110-61-10-2-140-
72300
Group Health and Dental Insurance 8,355.72 8,051.32 8,576.16 7,337.02 8,860.00 8,860.00 .00
30-110-61-10-2-140-
72400
VRS Group Life Insurance 810.02 851.10 855.80 591.84 856.00 850.00 (6.00)
30-110-61-10-2-140-
72750
VRS Retiree Health Care Credit 731.52 768.60 772.80 534.44 773.00 768.00 (5.00)
30-110-61-10-2-140-
76280
Gifted 6,956.39 5,519.64 6,225.34 4,039.30 5,600.00 5,600.00 .00
Program 140 - Gifted Totals $92,864.89 $93,859.14 $97,200.69 $70,691.89 $95,454.00 $94,909.00 ($545.00)
Level 2 - Elementary Totals $707,680.84 $538,795.61 $691,675.03 $528,297.00 $639,183.00 $925,378.00 $286,195.00
Run by Mandy Hall on 04/09/2024 11:14:43 AM Page 7 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 110 - Central Instruction
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 3 - Secondary
Program 110 - Regular Instruction
30-110-61-10-3-110-
73018
Career - Tech Testing 8,329.59 6,558.64 7,638.91 6,729.79 29,500.00 29,500.00 .00
30-110-61-10-3-110-
73037
Contractual Services - Other .00 .00 175.00 .00 7,500.00 7,500.00 .00
30-110-61-10-3-110-
73050
Drivers Education Services 33,840.00 68,460.00 82,778.00 50,562.00 95,873.00 95,873.00 .00
30-110-61-10-3-110-
73162
Subscription Offset .00 .00 (53,413.09).00 .00 .00 .00
30-110-61-10-3-110-
73295
Tuition VWCC 99,887.29 70,735.10 46,001.43 71,962.20 175,000.00 160,000.00 (15,000.00)
30-110-61-10-3-110-
76035
CPR/AED Recertification .00 202.49 .00 .00 800.00 800.00 .00
30-110-61-10-3-110-
76042
Distinguished Scholars 33,500.00 27,265.30 26,500.00 .00 28,000.00 28,000.00 .00
30-110-61-10-3-110-
76070
Parent Involvement .00 .00 .00 .00 250.00 250.00 .00
30-110-61-10-3-110-
76130
Textbooks 62,293.41 22,904.62 152,887.68 37,767.23 71,298.00 152,888.00 81,590.00
30-110-61-10-3-110-
76250
Enrichment 100.00 90.00 164.46 1,912.00 .00 .00 .00
30-110-61-10-3-110-
76345
Mathematics .00 .00 113.85 .00 .00 .00 .00
30-110-61-10-3-110-
78075
Inception of Subscription - Capital Outlay .00 .00 53,413.09 .00 .00 .00 .00
Program 110 - Regular Instruction Totals $237,950.29 $196,216.15 $316,259.33 $168,933.22 $408,221.00 $474,811.00 $66,590.00
Program 111 - Remedial-School Day
30-110-61-10-3-111-
71120
Compensation-Instructional Salaries .00 .00 687.50 363.00 .00 2,684.00 2,684.00
30-110-61-10-3-111-
72100
FICA .00 .00 52.60 27.77 .00 206.00 206.00
30-110-61-10-3-111-
73037
Contractual Services - Other 580.00 1,236.00 2,155.00 1,590.00 6,899.00 6,626.00 (273.00)
Program 111 - Remedial-School Day Totals $580.00 $1,236.00 $2,895.10 $1,980.77 $6,899.00 $9,516.00 $2,617.00
Program 115 - Testing
30-110-61-10-3-115-
71120
Compensation-Instructional Salaries 3,608.25 1,487.50 743.75 726.75 3,500.00 3,500.00 .00
30-110-61-10-3-115-
72100
FICA 276.04 113.81 56.91 55.60 268.00 268.00 .00
30-110-61-10-3-115-
73205
Software Licensing Fees 17,262.15 13,185.30 9,528.21 7,379.64 18,565.00 18,565.00 .00
Run by Mandy Hall on 04/09/2024 11:14:43 AM Page 8 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 110 - Central Instruction
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 3 - Secondary
Program 115 - Testing
30-110-61-10-3-115-
73225
Professional Development - Conferences 227.13 .00 32.00 139.57 1,000.00 1,000.00 .00
30-110-61-10-3-115-
76455
Testing Materials-Assessment 3,430.72 1,945.76 14,592.54 1,057.68 14,820.00 14,820.00 .00
Program 115 - Testing Totals $24,804.29 $16,732.37 $24,953.41 $9,359.24 $38,153.00 $38,153.00 $0.00
Program 120 - Special Education
30-110-61-10-3-120-
71110
Compensation-Administrative 30,639.46 38,987.78 30,784.13 28,307.67 35,897.00 38,445.00 2,548.00
30-110-61-10-3-120-
71146
Compensation - ELL 18,366.25 61,419.49 62,824.00 49,167.74 62,379.00 66,781.00 4,402.00
30-110-61-10-3-120-
71153
Compensation-Instructional Asst ELL .00 .00 .00 225.00 .00 .00 .00
30-110-61-10-3-120-
71665
Bonus Payments To Teachers 774.00 .00 774.00 .00 .00 .00 .00
30-110-61-10-3-120-
72100
FICA 3,810.77 7,601.16 7,033.59 5,907.60 7,518.00 8,050.00 532.00
30-110-61-10-3-120-
72210
VRS Pension Contribution 4,609.02 15,162.70 16,333.47 12,317.60 16,333.00 17,489.00 1,156.00
30-110-61-10-3-120-
72220
VRS Hybrid Pension Contribution 2.60 .00 .00 .00 .00 .00 .00
30-110-61-10-3-120-
72300
Group Health and Dental Insurance .00 8,961.48 8,886.52 6,945.84 8,667.00 8,667.00 .00
30-110-61-10-3-120-
72400
VRS Group Life Insurance 371.12 1,222.50 1,316.93 993.16 1,317.00 1,410.00 93.00
30-110-61-10-3-120-
72750
VRS Retiree Health Care Credit 335.61 1,103.90 1,189.19 896.80 1,189.00 1,273.00 84.00
30-110-61-10-3-120-
73010
Autism Support Services 450.00 5,228.75 3,487.50 1,872.72 5,000.00 5,000.00 .00
30-110-61-10-3-120-
73255
Professional Development .00 1,131.97 5,128.63 .00 2,498.00 2,498.00 .00
30-110-61-10-3-120-
73275
Therapeutic Services -Sp Ed 39,386.77 51,746.24 56,033.85 33,851.34 52,572.00 52,572.00 .00
30-110-61-10-3-120-
73810
Tuition - Other Entities In-State .00 .00 .00 7,546.45 .00 12,227.00 12,227.00
30-110-61-10-3-120-
76431
Special Ed - General 1,400.72 4,208.79 7,594.12 12,162.83 1,200.00 1,200.00 .00
30-110-61-10-3-120-
76438
Supplies - EL 496.37 1,377.59 1,551.24 465.33 1,250.00 1,250.00 .00
30-110-61-10-3-120-
76455
Testing Materials-Assessment 628.82 (628.82).00 .00 .00 .00 .00
Run by Mandy Hall on 04/09/2024 11:14:43 AM Page 9 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 110 - Central Instruction
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 3 - Secondary
Program 120 - Special Education Totals $101,271.51 $197,523.53 $202,937.17 $160,660.08 $195,820.00 $216,862.00 $21,042.00
Program 121 - Alternative Education
30-110-61-10-3-121-
71120
Compensation-Instructional Salaries 47,493.04 53,249.04 56,526.00 44,437.43 156,526.00 116,300.00 (40,226.00)
30-110-61-10-3-121-
71151
Compensation-Instructional Asst 23,437.33 27,141.18 30,372.97 12,172.68 30,335.00 26,297.00 (4,038.00)
30-110-61-10-3-121-
72100
FICA 5,285.24 5,876.51 6,127.70 4,159.51 14,295.00 10,909.00 (3,386.00)
30-110-61-10-3-121-
72210
VRS Pension Contribution 3,930.53 4,560.70 5,041.80 874.12 18,634.00 7,110.00 (11,524.00)
30-110-61-10-3-121-
72220
VRS Hybrid Pension Contribution 7,902.63 8,850.00 9,394.60 6,983.72 12,422.00 16,590.00 4,168.00
30-110-61-10-3-121-
72300
Group Health and Dental Insurance 13,671.54 16,831.52 19,124.96 9,710.74 9,943.00 9,943.00 .00
30-110-61-10-3-121-
72400
VRS Group Life Insurance 954.08 1,081.20 1,163.90 633.55 2,504.00 1,911.00 (593.00)
30-110-61-10-3-121-
72510
Hybrid Disability Insurance 113.18 126.70 134.50 100.00 155.00 155.00 .00
30-110-61-10-3-121-
72750
VRS Retiree Health Care Credit 861.52 976.30 1,051.10 572.07 2,261.00 1,725.00 (536.00)
30-110-61-10-3-121-
76435
Supplies - Instructional .00 .00 .00 354.99 .00 4,000.00 4,000.00
Program 121 - Alternative Education Totals $103,649.09 $118,693.15 $128,937.53 $79,998.81 $247,075.00 $194,940.00 ($52,135.00)
Program 122 - Dropout Prevention
30-110-61-10-3-122-
71120
Compensation-Instructional Salaries 17,550.59 19,293.80 23,351.20 18,380.84 23,269.00 24,920.00 1,651.00
30-110-61-10-3-122-
71665
Bonus Payments To Teachers 4,644.00 .00 4,644.00 .00 .00 .00 .00
30-110-61-10-3-122-
72100
FICA 1,295.56 1,070.91 1,816.64 1,125.44 1,780.00 1,906.00 126.00
30-110-61-10-3-122-
72210
VRS Pension Contribution .00 .00 .00 .00 3,867.00 .00 (3,867.00)
30-110-61-10-3-122-
72220
VRS Hybrid Pension Contribution 2,947.63 3,246.40 3,867.30 2,866.71 .00 4,142.00 4,142.00
30-110-61-10-3-122-
72300
Group Health and Dental Insurance 7,150.80 7,818.40 8,879.68 6,931.26 6,960.00 6,960.00 .00
30-110-61-10-3-122-
72400
VRS Group Life Insurance 237.68 261.80 311.80 231.13 312.00 334.00 22.00
30-110-61-10-3-122-
72510
Hybrid Disability Insurance 42.20 46.50 55.40 41.03 .00 60.00 60.00
Run by Mandy Hall on 04/09/2024 11:14:43 AM Page 10 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 110 - Central Instruction
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 3 - Secondary
Program 122 - Dropout Prevention
30-110-61-10-3-122-
72750
VRS Retiree Health Care Credit 214.60 236.40 281.60 208.69 282.00 302.00 20.00
Program 122 - Dropout Prevention Totals $34,083.06 $31,974.21 $43,207.62 $29,785.10 $36,470.00 $38,624.00 $2,154.00
Program 128 - Risk Reduction
30-110-61-10-3-128-
71120
Compensation-Instructional Salaries 926.29 1,609.47 24,929.43 8,610.00 20,142.00 20,142.00 .00
30-110-61-10-3-128-
71151
Compensation-Instructional Asst .00 11.00 274.48 274.48 .00 .00 .00
30-110-61-10-3-128-
72100
FICA 70.86 124.00 1,928.12 679.66 1,541.00 1,541.00 .00
30-110-61-10-3-128-
73037
Contractual Services - Other 26,983.50 25,144.14 24,460.88 11,526.10 30,600.00 30,600.00 .00
30-110-61-10-3-128-
75529
Travel-Itinerant .00 150.11 .00 .00 500.00 500.00 .00
30-110-61-10-3-128-
76435
Supplies - Instructional 12,609.77 4,937.38 7,022.37 4,140.41 20,000.00 16,000.00 (4,000.00)
Program 128 - Risk Reduction Totals $40,590.42 $31,976.10 $58,615.28 $25,230.65 $72,783.00 $68,783.00 ($4,000.00)
Program 140 - Gifted
30-110-61-10-3-140-
71120
Compensation-Instructional Salaries 20,139.49 21,172.20 21,288.24 15,816.25 21,288.00 21,145.00 (143.00)
30-110-61-10-3-140-
71665
Bonus Payments To Teachers 464.40 .00 464.40 .00 .00 .00 .00
30-110-61-10-3-140-
72100
FICA 1,384.12 1,531.64 1,632.77 1,133.38 1,629.00 1,618.00 (11.00)
30-110-61-10-3-140-
72210
VRS Pension Contribution 3,349.12 3,518.80 3,538.10 2,446.77 3,538.00 3,514.00 (24.00)
30-110-61-10-3-140-
72300
Group Health and Dental Insurance 2,785.24 2,683.72 2,858.70 2,445.72 5,360.00 5,360.00 .00
30-110-61-10-3-140-
72400
VRS Group Life Insurance 270.03 283.70 285.20 197.30 285.00 283.00 (2.00)
30-110-61-10-3-140-
72750
VRS Retiree Health Care Credit 243.84 256.20 257.60 178.13 258.00 256.00 (2.00)
30-110-61-10-3-140-
73300
Tuition-Gov School 51,865.00 52,220.00 78,287.00 40,000.00 84,960.00 84,960.00 .00
30-110-61-10-3-140-
76280
Gifted 67.89 916.58 250.68 262.82 1,500.00 1,500.00 .00
Program 140 - Gifted Totals $80,569.13 $82,582.84 $108,862.69 $62,480.37 $118,818.00 $118,636.00 ($182.00)
Level 3 - Secondary Totals $623,497.79 $676,934.35 $886,668.13 $538,428.24 $1,124,239.00 $1,160,325.00 $36,086.00
Run by Mandy Hall on 04/09/2024 11:14:43 AM Page 11 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 110 - Central Instruction
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 4 - Middle
Program 110 - Regular Instruction
30-110-61-10-4-110-
73255
Professional Development .00 1,880.60 .00 .00 1,000.00 1,000.00 .00
30-110-61-10-4-110-
73285
Strings Program .00 450.00 .00 312.00 .00 .00 .00
30-110-61-10-4-110-
76070
Parent Involvement .00 .00 .00 .00 250.00 250.00 .00
30-110-61-10-4-110-
76130
Textbooks 42,193.18 100,207.84 39,555.42 23,025.39 112,663.00 112,663.00 .00
30-110-61-10-4-110-
76250
Enrichment 2,381.36 .00 42.00 85.89 .00 .00 .00
30-110-61-10-4-110-
76265
Family Life .00 .00 .00 .00 100.00 100.00 .00
30-110-61-10-4-110-
76345
Mathematics 3,857.92 3,919.11 (30.45)491.59 3,945.00 3,945.00 .00
Program 110 - Regular Instruction Totals $48,432.46 $106,457.55 $39,566.97 $23,914.87 $117,958.00 $117,958.00 $0.00
Program 111 - Remedial-School Day
30-110-61-10-4-111-
71120
Compensation-Instructional Salaries .00 .00 .00 407.00 .00 2,684.00 2,684.00
30-110-61-10-4-111-
72100
FICA .00 .00 .00 31.15 .00 206.00 206.00
Program 111 - Remedial-School Day Totals $0.00 $0.00 $0.00 $438.15 $0.00 $2,890.00 $2,890.00
Program 115 - Testing
30-110-61-10-4-115-
71120
Compensation-Instructional Salaries .00 .00 .00 .00 2,000.00 2,000.00 .00
30-110-61-10-4-115-
72100
FICA .00 .00 .00 .00 153.00 153.00 .00
30-110-61-10-4-115-
73205
Software Licensing Fees 23,918.00 18,151.30 13,591.41 .00 24,253.00 24,253.00 .00
30-110-61-10-4-115-
73225
Professional Development - Conferences 610.98 .00 32.00 80.16 1,000.00 1,000.00 .00
30-110-61-10-4-115-
76455
Testing Materials-Assessment 70.08 10,986.53 3,129.64 46.86 3,720.00 3,720.00 .00
Program 115 - Testing Totals $24,599.06 $29,137.83 $16,753.05 $127.02 $31,126.00 $31,126.00 $0.00
Program 120 - Special Education
30-110-61-10-4-120-
71146
Compensation - ELL 15,892.50 22,036.25 35,751.73 43,769.40 79,008.00 82,929.00 3,921.00
30-110-61-10-4-120-
71153
Compensation-Instructional Asst ELL .00 .00 .00 60.00 .00 .00 .00
30-110-61-10-4-120-
72100
FICA 1,215.78 1,742.57 2,637.23 3,372.88 6,044.00 6,344.00 300.00
Run by Mandy Hall on 04/09/2024 11:14:43 AM Page 12 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 110 - Central Instruction
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 4 - Middle
Program 120 - Special Education
30-110-61-10-4-120-
72210
VRS Pension Contribution .00 .00 .00 .00 9,234.00 .00 (9,234.00)
30-110-61-10-4-120-
72220
VRS Hybrid Pension Contribution .00 .00 9,233.80 6,882.62 .00 9,885.00 9,885.00
30-110-61-10-4-120-
72300
Group Health and Dental Insurance .00 .00 .00 .00 9,407.00 9,407.00 .00
30-110-61-10-4-120-
72400
VRS Group Life Insurance .00 .00 744.50 554.90 744.00 797.00 53.00
30-110-61-10-4-120-
72510
Hybrid Disability Insurance .00 .00 132.20 98.56 .00 150.00 150.00
30-110-61-10-4-120-
72600
Unemployment Compensation 407.29 .00 .00 .00 .00 .00 .00
30-110-61-10-4-120-
72750
VRS Retiree Health Care Credit .00 .00 672.30 501.07 672.00 720.00 48.00
30-110-61-10-4-120-
73010
Autism Support Services 575.00 4,878.75 5,773.44 895.46 2,000.00 2,000.00 .00
30-110-61-10-4-120-
73255
Professional Development .00 1,131.97 1,131.97 .00 2,497.00 2,497.00 .00
30-110-61-10-4-120-
73275
Therapeutic Services -Sp Ed 39,975.70 52,421.70 51,575.04 33,851.34 53,072.00 53,072.00 .00
30-110-61-10-4-120-
76431
Special Ed - General 2,378.08 3,891.02 8,803.74 13,026.36 1,200.00 1,200.00 .00
30-110-61-10-4-120-
76438
Supplies - EL 994.55 1,697.92 1,555.24 1,197.85 1,250.00 1,250.00 .00
Program 120 - Special Education Totals $61,438.90 $87,800.18 $118,011.19 $104,210.44 $165,128.00 $170,251.00 $5,123.00
Program 128 - Risk Reduction
30-110-61-10-4-128-
71120
Compensation-Instructional Salaries .00 .00 21,358.45 701.63 .00 .00 .00
30-110-61-10-4-128-
71151
Compensation-Instructional Asst .00 .00 1,222.30 1,222.30 .00 .00 .00
30-110-61-10-4-128-
72100
FICA .00 .00 1,727.46 147.17 .00 .00 .00
Program 128 - Risk Reduction Totals $0.00 $0.00 $24,308.21 $2,071.10 $0.00 $0.00 $0.00
Program 140 - Gifted
30-110-61-10-4-140-
71120
Compensation-Instructional Salaries 53,705.40 56,459.16 56,768.76 42,176.68 56,769.00 56,386.00 (383.00)
30-110-61-10-4-140-
71665
Bonus Payments To Teachers 1,238.40 .00 1,238.40 .00 .00 .00 .00
30-110-61-10-4-140-
72100
FICA 3,690.75 4,085.01 4,353.90 3,022.19 4,343.00 4,314.00 (29.00)
Run by Mandy Hall on 04/09/2024 11:14:43 AM Page 13 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 110 - Central Instruction
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 4 - Middle
Program 140 - Gifted
30-110-61-10-4-140-
72210
VRS Pension Contribution 8,930.98 9,383.50 9,435.00 6,524.74 9,435.00 9,371.00 (64.00)
30-110-61-10-4-140-
72300
Group Health and Dental Insurance 7,427.36 7,156.64 7,623.18 6,521.82 7,860.00 7,860.00 .00
30-110-61-10-4-140-
72400
VRS Group Life Insurance 720.06 756.50 760.70 526.01 761.00 756.00 (5.00)
30-110-61-10-4-140-
72750
VRS Retiree Health Care Credit 650.15 683.10 686.80 475.02 687.00 682.00 (5.00)
30-110-61-10-4-140-
76280
Gifted 2,844.28 2,045.91 947.91 508.00 2,000.00 2,000.00 .00
Program 140 - Gifted Totals $79,207.38 $80,569.82 $81,814.65 $59,754.46 $81,855.00 $81,369.00 ($486.00)
Level 4 - Middle Totals $213,677.80 $303,965.38 $280,454.07 $190,516.04 $396,067.00 $403,594.00 $7,527.00
Level 6 - Summer
Program 112 - Remedial-Summer
30-110-61-10-6-112-
71110
Compensation-Administrative .00 .00 .00 .00 3,200.00 3,200.00 .00
30-110-61-10-6-112-
71120
Compensation-Instructional Salaries 40,334.46 119,852.18 91,492.57 86,692.54 48,065.00 98,065.00 50,000.00
30-110-61-10-6-112-
72100
FICA 3,085.69 7,367.37 7,835.99 6,912.62 3,922.00 7,747.00 3,825.00
30-110-61-10-6-112-
76435
Supplies - Instructional 136.73 2,087.45 832.19 149.60 800.00 800.00 .00
Program 112 - Remedial-Summer Totals $43,556.88 $129,307.00 $100,160.75 $93,754.76 $55,987.00 $109,812.00 $53,825.00
Program 160 - Summer
30-110-61-10-6-160-
71196
Compensation - Summer School Teacher 25,595.85 36,158.30 15,503.76 13,350.00 63,334.00 63,334.00 .00
30-110-61-10-6-160-
72100
FICA 1,958.09 2,766.13 1,186.04 1,227.83 4,845.00 4,845.00 .00
30-110-61-10-6-160-
73303
Y Fit Purchased Services 240.00 60.00 360.00 360.00 2,100.00 2,100.00 .00
30-110-61-10-6-160-
76435
Supplies - Instructional .00 1,598.38 140.19 233.19 250.00 250.00 .00
Program 160 - Summer Totals $27,793.94 $40,582.81 $17,189.99 $15,171.02 $70,529.00 $70,529.00 $0.00
Level 6 - Summer Totals $71,350.82 $169,889.81 $117,350.74 $108,925.78 $126,516.00 $180,341.00 $53,825.00
Run by Mandy Hall on 04/09/2024 11:14:43 AM Page 14 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 110 - Central Instruction
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 7 - Adult
Program 170 - Adult
30-110-61-10-7-170-
71120
Compensation-Instructional Salaries 2.75 .00 2,670.50 18,791.90 .00 45,000.00 45,000.00
30-110-61-10-7-170-
71665
Bonus Payments To Teachers .00 .00 1,548.00 .00 .00 .00 .00
30-110-61-10-7-170-
72100
FICA .60 .00 318.72 1,437.58 .00 3,443.00 3,443.00
30-110-61-10-7-170-
72600
Unemployment Compensation 800.99 .00 .00 .00 .00 .00 .00
30-110-61-10-7-170-
73037
Contractual Services - Other .00 .00 .00 182.90 .00 .00 .00
30-110-61-10-7-170-
75202
Telephone Services .00 .00 .00 503.97 .00 .00 .00
Program 170 - Adult Totals $804.34 $0.00 $4,537.22 $20,916.35 $0.00 $48,443.00 $48,443.00
Level 7 - Adult Totals $804.34 $0.00 $4,537.22 $20,916.35 $0.00 $48,443.00 $48,443.00
Sub-Function 10 - Classroom Instruction Totals $1,617,011.59 $1,689,585.15 $1,980,685.19 $1,387,083.41 $2,286,005.00 $2,718,081.00 $432,076.00
Sub-Function 21 - Student Guidance
Level 2 - Elementary
Program 110 - Regular Instruction
30-110-61-21-2-110-
76285
Guidance .00 .00 .00 .00 250.00 250.00 .00
Program 110 - Regular Instruction Totals $0.00 $0.00 $0.00 $0.00 $250.00 $250.00 $0.00
Level 2 - Elementary Totals $0.00 $0.00 $0.00 $0.00 $250.00 $250.00 $0.00
Level 3 - Secondary
Program 110 - Regular Instruction
30-110-61-21-3-110-
76285
Guidance 133.38 63.65 589.00 55.00 175.00 175.00 .00
Program 110 - Regular Instruction Totals $133.38 $63.65 $589.00 $55.00 $175.00 $175.00 $0.00
Program 120 - Special Education
30-110-61-21-3-120-
76285
Guidance 7.02 3.35 31.00 .00 .00 .00 .00
Program 120 - Special Education Totals $7.02 $3.35 $31.00 $0.00 $0.00 $0.00 $0.00
Program 140 - Gifted
30-110-61-21-3-140-
76285
Guidance .00 60.02 .00 .00 .00 .00 .00
Program 140 - Gifted Totals $0.00 $60.02 $0.00 $0.00 $0.00 $0.00 $0.00
Level 3 - Secondary Totals $140.40 $127.02 $620.00 $55.00 $175.00 $175.00 $0.00
Run by Mandy Hall on 04/09/2024 11:14:43 AM Page 15 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 110 - Central Instruction
Function 61 - Instruction
Sub-Function 21 - Student Guidance
Level 4 - Middle
Program 110 - Regular Instruction
30-110-61-21-4-110-
76285
Guidance .00 .00 .00 .00 175.00 175.00 .00
Program 110 - Regular Instruction Totals $0.00 $0.00 $0.00 $0.00 $175.00 $175.00 $0.00
Level 4 - Middle Totals $0.00 $0.00 $0.00 $0.00 $175.00 $175.00 $0.00
Sub-Function 21 - Student Guidance Totals $140.40 $127.02 $620.00 $55.00 $600.00 $600.00 $0.00
Sub-Function 22 - Student Social Worker
Level 2 - Elementary
Program 110 - Regular Instruction
30-110-61-22-2-110-
71120
Compensation-Instructional Salaries 26,428.47 42,468.84 46,683.96 20,136.89 46,684.00 50,606.00 3,922.00
30-110-61-22-2-110-
71665
Bonus Payments To Teachers 928.80 .00 928.80 .00 .00 .00 .00
30-110-61-22-2-110-
72100
FICA 2,096.23 3,165.80 3,456.70 1,383.14 3,571.00 3,871.00 300.00
30-110-61-22-2-110-
72210
VRS Pension Contribution 4,392.39 4,734.48 4,970.88 1,415.53 7,759.00 5,888.00 (1,871.00)
30-110-61-22-2-110-
72220
VRS Hybrid Pension Contribution .00 2,323.80 2,788.06 2,066.63 .00 2,523.00 2,523.00
30-110-61-22-2-110-
72300
Group Health and Dental Insurance 350.34 4,084.68 4,478.52 2,696.78 .00 .00 .00
30-110-61-22-2-110-
72400
VRS Group Life Insurance 354.21 569.12 625.60 280.74 626.00 678.00 52.00
30-110-61-22-2-110-
72510
Hybrid Disability Insurance .00 33.30 39.90 29.60 .00 .00 .00
30-110-61-22-2-110-
72750
VRS Retiree Health Care Credit 319.74 513.96 564.92 253.54 565.00 612.00 47.00
Program 110 - Regular Instruction Totals $34,870.18 $57,893.98 $64,537.34 $28,262.85 $59,205.00 $64,178.00 $4,973.00
Program 120 - Special Education
30-110-61-22-2-120-
71120
Compensation-Instructional Salaries 17,618.97 28,657.56 31,122.60 14,454.59 31,123.00 33,737.00 2,614.00
30-110-61-22-2-120-
71665
Bonus Payments To Teachers 619.20 .00 619.20 .00 .00 .00 .00
30-110-61-22-2-120-
72100
FICA 1,397.45 2,136.80 2,469.01 1,306.88 2,381.00 2,581.00 200.00
30-110-61-22-2-120-
72210
VRS Pension Contribution 2,928.27 3,156.36 3,313.92 943.70 5,173.00 3,925.00 (1,248.00)
30-110-61-22-2-120-
72220
VRS Hybrid Pension Contribution .00 1,549.20 1,858.60 1,377.78 .00 1,682.00 1,682.00
30-110-61-22-2-120-
72300
Group Health and Dental Insurance 233.56 2,723.06 2,985.74 1,797.95 .00 .00 .00
Run by Mandy Hall on 04/09/2024 11:14:43 AM Page 16 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 110 - Central Instruction
Function 61 - Instruction
Sub-Function 22 - Student Social Worker
Level 2 - Elementary
Program 120 - Special Education
30-110-61-22-2-120-
72400
VRS Group Life Insurance 236.10 379.42 417.14 187.16 417.00 452.00 35.00
30-110-61-22-2-120-
72510
Hybrid Disability Insurance .00 22.20 26.60 19.71 .00 .00 .00
30-110-61-22-2-120-
72750
VRS Retiree Health Care Credit 213.15 342.60 376.62 169.03 377.00 408.00 31.00
Program 120 - Special Education Totals $23,246.70 $38,967.20 $43,189.43 $20,256.80 $39,471.00 $42,785.00 $3,314.00
Program 125 - Parent Resource Center
30-110-61-22-2-125-
71145
Compensation - Parent Resource Ctr 3,863.76 3,664.32 .00 .00 .00 .00 .00
30-110-61-22-2-125-
71665
Bonus Payments To Teachers 387.00 .00 .00 .00 .00 .00 .00
30-110-61-22-2-125-
72100
FICA 293.55 193.35 (18.77).00 .00 .00 .00
30-110-61-22-2-125-
72220
VRS Hybrid Pension Contribution 283.87 608.10 .00 .00 .00 .00 .00
30-110-61-22-2-125-
72300
Group Health and Dental Insurance 865.62 1,624.24 .00 .00 .00 .00 .00
30-110-61-22-2-125-
72400
VRS Group Life Insurance 22.89 49.00 .00 .00 .00 .00 .00
30-110-61-22-2-125-
72510
Hybrid Disability Insurance 4.07 8.70 .00 .00 .00 .00 .00
30-110-61-22-2-125-
72750
VRS Retiree Health Care Credit 20.68 44.30 .00 .00 .00 .00 .00
30-110-61-22-2-125-
76435
Supplies - Instructional .00 .00 .00 .00 500.00 500.00 .00
Program 125 - Parent Resource Center
Totals
$5,741.44 $6,192.01 ($18.77)$0.00 $500.00 $500.00 $0.00
Level 2 - Elementary Totals $63,858.32 $103,053.19 $107,708.00 $48,519.65 $99,176.00 $107,463.00 $8,287.00
Level 3 - Secondary
Program 110 - Regular Instruction
30-110-61-22-3-110-
71120
Compensation-Instructional Salaries 26,428.47 42,468.84 46,683.96 20,136.89 46,684.00 50,606.00 3,922.00
30-110-61-22-3-110-
71665
Bonus Payments To Teachers .00 .00 928.80 .00 .00 .00 .00
30-110-61-22-3-110-
72100
FICA 2,025.16 3,165.80 3,456.70 1,383.14 3,571.00 3,871.00 300.00
30-110-61-22-3-110-
72210
VRS Pension Contribution 4,392.39 4,734.48 4,970.88 1,415.53 7,759.00 5,888.00 (1,871.00)
Run by Mandy Hall on 04/09/2024 11:14:43 AM Page 17 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 110 - Central Instruction
Function 61 - Instruction
Sub-Function 22 - Student Social Worker
Level 3 - Secondary
Program 110 - Regular Instruction
30-110-61-22-3-110-
72220
VRS Hybrid Pension Contribution .00 2,323.80 2,788.06 2,066.63 .00 2,523.00 2,523.00
30-110-61-22-3-110-
72300
Group Health and Dental Insurance 350.34 4,084.68 4,478.52 2,696.78 .00 .00 .00
30-110-61-22-3-110-
72400
VRS Group Life Insurance 354.21 569.12 625.60 280.74 626.00 678.00 52.00
30-110-61-22-3-110-
72510
Hybrid Disability Insurance .00 33.30 39.90 29.60 .00 .00 .00
30-110-61-22-3-110-
72750
VRS Retiree Health Care Credit 319.74 513.96 564.92 253.54 565.00 612.00 47.00
Program 110 - Regular Instruction Totals $33,870.31 $57,893.98 $64,537.34 $28,262.85 $59,205.00 $64,178.00 $4,973.00
Program 120 - Special Education
30-110-61-22-3-120-
71120
Compensation-Instructional Salaries 17,618.97 28,312.56 31,122.60 13,424.59 31,123.00 33,737.00 2,614.00
30-110-61-22-3-120-
71665
Bonus Payments To Teachers .00 .00 619.20 .00 .00 .00 .00
30-110-61-22-3-120-
72100
FICA 1,350.08 2,110.43 2,376.78 998.57 2,381.00 2,581.00 200.00
30-110-61-22-3-120-
72210
VRS Pension Contribution 2,928.27 3,156.36 3,313.92 943.70 5,173.00 3,925.00 (1,248.00)
30-110-61-22-3-120-
72220
VRS Hybrid Pension Contribution .00 1,549.30 1,858.58 1,377.74 .00 1,682.00 1,682.00
30-110-61-22-3-120-
72300
Group Health and Dental Insurance 233.56 2,723.06 2,985.74 1,797.95 .00 .00 .00
30-110-61-22-3-120-
72400
VRS Group Life Insurance 235.98 379.20 416.92 187.20 417.00 452.00 35.00
30-110-61-22-3-120-
72510
Hybrid Disability Insurance .00 22.10 26.70 19.72 .00 .00 .00
30-110-61-22-3-120-
72750
VRS Retiree Health Care Credit 213.27 342.38 376.50 168.99 377.00 408.00 31.00
Program 120 - Special Education Totals $22,580.13 $38,595.39 $43,096.94 $18,918.46 $39,471.00 $42,785.00 $3,314.00
Program 125 - Parent Resource Center
30-110-61-22-3-125-
71145
Compensation - Parent Resource Ctr 3,903.82 3,664.32 .00 .00 .00 .00 .00
30-110-61-22-3-125-
71665
Bonus Payments To Teachers 387.00 .00 .00 .00 .00 .00 .00
30-110-61-22-3-125-
72100
FICA 296.60 193.34 (18.77).00 .00 .00 .00
30-110-61-22-3-125-
72220
VRS Hybrid Pension Contribution 283.87 608.10 .00 .00 .00 .00 .00
Run by Mandy Hall on 04/09/2024 11:14:43 AM Page 18 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 110 - Central Instruction
Function 61 - Instruction
Sub-Function 22 - Student Social Worker
Level 3 - Secondary
Program 125 - Parent Resource Center
30-110-61-22-3-125-
72300
Group Health and Dental Insurance 865.62 1,624.24 .00 .00 .00 .00 .00
30-110-61-22-3-125-
72400
VRS Group Life Insurance 22.89 49.00 .00 .00 .00 .00 .00
30-110-61-22-3-125-
72510
Hybrid Disability Insurance 4.07 8.70 .00 .00 .00 .00 .00
30-110-61-22-3-125-
72750
VRS Retiree Health Care Credit 20.68 44.30 .00 .00 .00 .00 .00
Program 125 - Parent Resource Center
Totals
$5,784.55 $6,192.00 ($18.77)$0.00 $0.00 $0.00 $0.00
Level 3 - Secondary Totals $62,234.99 $102,681.37 $107,615.51 $47,181.31 $98,676.00 $106,963.00 $8,287.00
Sub-Function 22 - Student Social Worker Totals $126,093.31 $205,734.56 $215,323.51 $95,700.96 $197,852.00 $214,426.00 $16,574.00
Sub-Function 23 - Student- Homebound
Level 2 - Elementary
Program 124 - Homebound
30-110-61-23-2-124-
71120
Compensation-Instructional Salaries .00 3,386.25 210.00 .00 3,420.00 3,420.00 .00
30-110-61-23-2-124-
72100
FICA .00 259.00 16.07 .00 262.00 262.00 .00
Program 124 - Homebound Totals $0.00 $3,645.25 $226.07 $0.00 $3,682.00 $3,682.00 $0.00
Level 2 - Elementary Totals $0.00 $3,645.25 $226.07 $0.00 $3,682.00 $3,682.00 $0.00
Level 3 - Secondary
Program 124 - Homebound
30-110-61-23-3-124-
71120
Compensation-Instructional Salaries .00 6,688.50 31,713.64 37,906.33 83,211.00 86,403.00 3,192.00
30-110-61-23-3-124-
72100
FICA .00 511.69 2,396.34 2,859.03 6,366.00 6,610.00 244.00
30-110-61-23-3-124-
72210
VRS Pension Contribution .00 .00 5,212.44 2,763.93 13,830.00 9,218.00 (4,612.00)
30-110-61-23-3-124-
72220
VRS Hybrid Pension Contribution .00 .00 .00 3,678.49 .00 .00 .00
30-110-61-23-3-124-
72300
Group Health and Dental Insurance .00 .00 5,230.24 5,985.40 .00 .00 .00
30-110-61-23-3-124-
72400
VRS Group Life Insurance .00 .00 420.24 519.42 1,115.00 743.00 (372.00)
30-110-61-23-3-124-
72510
Hybrid Disability Insurance .00 .00 .00 52.68 .00 .00 .00
Run by Mandy Hall on 04/09/2024 11:14:44 AM Page 19 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 110 - Central Instruction
Function 61 - Instruction
Sub-Function 23 - Student- Homebound
Level 3 - Secondary
Program 124 - Homebound
30-110-61-23-3-124-
72750
VRS Retiree Health Care Credit .00 .00 379.50 469.05 1,007.00 671.00 (336.00)
Program 124 - Homebound Totals $0.00 $7,200.19 $45,352.40 $54,234.33 $105,529.00 $103,645.00 ($1,884.00)
Level 3 - Secondary Totals $0.00 $7,200.19 $45,352.40 $54,234.33 $105,529.00 $103,645.00 ($1,884.00)
Level 4 - Middle
Program 124 - Homebound
30-110-61-23-4-124-
71120
Compensation-Instructional Salaries 4,474.50 .00 378.00 .00 6,840.00 6,840.00 .00
30-110-61-23-4-124-
72100
FICA 342.34 .00 28.92 .00 523.00 523.00 .00
Program 124 - Homebound Totals $4,816.84 $0.00 $406.92 $0.00 $7,363.00 $7,363.00 $0.00
Level 4 - Middle Totals $4,816.84 $0.00 $406.92 $0.00 $7,363.00 $7,363.00 $0.00
Sub-Function 23 - Student- Homebound Totals $4,816.84 $10,845.44 $45,985.39 $54,234.33 $116,574.00 $114,690.00 ($1,884.00)
Sub-Function 31 - Instr. Sup. - Improve. of Instr.
Level 2 - Elementary
Program 110 - Regular Instruction
30-110-61-31-2-110-
71110
Compensation-Administrative 115,222.02 129,068.67 138,558.00 109,841.73 138,558.00 148,395.00 9,837.00
30-110-61-31-2-110-
71120
Compensation-Instructional Salaries 6,447.25 1,480.00 1,160.00 .00 4,500.00 177,167.00 172,667.00
30-110-61-31-2-110-
71150
Compensation-Clerical 36,211.78 40,064.37 26,120.17 20,596.21 25,948.00 27,790.00 1,842.00
30-110-61-31-2-110-
71200
Compensation-OT .00 86.59 300.03 192.56 100.00 300.00 200.00
30-110-61-31-2-110-
71625
Compensation-Travel Allowance 1,200.00 1,200.00 1,200.00 900.00 1,200.00 1,200.00 .00
30-110-61-31-2-110-
71665
Bonus Payments To Teachers 1,548.00 .00 774.00 .00 .00 .00 .00
30-110-61-31-2-110-
72100
FICA 12,252.58 13,129.17 12,728.43 10,062.13 13,028.00 27,146.00 14,118.00
30-110-61-31-2-110-
72210
VRS Pension Contribution 25,166.22 28,187.04 27,341.04 21,674.40 27,341.00 58,727.00 31,386.00
30-110-61-31-2-110-
72300
Group Health and Dental Insurance 7,017.24 7,502.40 8,529.96 6,492.30 20,263.00 20,263.00 .00
30-110-61-31-2-110-
72400
VRS Group Life Insurance 2,029.02 2,272.65 2,204.40 1,747.56 2,204.00 4,735.00 2,531.00
Run by Mandy Hall on 04/09/2024 11:14:44 AM Page 20 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 110 - Central Instruction
Function 61 - Instruction
Sub-Function 31 - Instr. Sup. - Improve. of Instr.
Level 2 - Elementary
Program 110 - Regular Instruction
30-110-61-31-2-110-
72700
Workers Compensation 4,022.00 3,898.00 5,614.93 .00 4,000.00 4,000.00 .00
30-110-61-31-2-110-
72750
VRS Retiree Health Care Credit 1,832.22 2,052.09 1,990.56 1,577.97 1,991.00 7,276.00 5,285.00
30-110-61-31-2-110-
72850
OPEB ARC 3,963.75 5,124.00 5,720.00 .00 .00 .00 .00
30-110-61-31-2-110-
73030
Conferences-Student Services .00 1,482.11 2,517.18 1,441.29 8,000.00 8,000.00 .00
30-110-61-31-2-110-
73115
Printing Services 1,909.50 3,943.83 3,072.28 1,144.00 3,665.00 3,665.00 .00
30-110-61-31-2-110-
73245
Professional Development - Tuition
Assistance
5,819.24 8,844.96 4,458.95 3,910.00 11,034.00 11,034.00 .00
30-110-61-31-2-110-
75201
Postage-Student Mailings 721.77 553.98 304.60 .00 .00 .00 .00
30-110-61-31-2-110-
75515
Travel-Director of Elem Inst 545.00 483.50 2,031.52 476.28 1,520.00 2,020.00 500.00
30-110-61-31-2-110-
75529
Travel-Itinerant .07 51.16 50.65 244.83 1,750.00 2,250.00 500.00
30-110-61-31-2-110-
76248
Early Reading Intervention 1,910.00 2,000.00 .00 .00 2,000.00 2,000.00 .00
Program 110 - Regular Instruction Totals $227,817.66 $251,424.52 $244,676.70 $180,301.26 $267,102.00 $505,968.00 $238,866.00
Program 120 - Special Education
30-110-61-31-2-120-
71110
Compensation-Administrative 56,256.12 59,069.52 113,664.96 107,092.45 113,665.00 174,384.00 60,719.00
30-110-61-31-2-120-
71120
Compensation-Instructional Salaries .00 .00 .00 8,723.50 .00 .00 .00
30-110-61-31-2-120-
71150
Compensation-Clerical 62,402.93 61,846.97 59,321.83 40,825.75 60,362.00 46,531.00 (13,831.00)
30-110-61-31-2-120-
71200
Compensation-OT .00 167.84 424.25 313.83 50.00 400.00 350.00
30-110-61-31-2-120-
71625
Compensation-Travel Allowance 1,200.00 1,200.00 1,200.00 900.00 1,200.00 1,200.00 .00
30-110-61-31-2-120-
71665
Bonus Payments To Teachers 5,418.00 .00 6,579.00 .00 .00 .00 .00
30-110-61-31-2-120-
72100
FICA 9,102.91 9,035.96 13,849.74 11,856.03 13,409.00 17,022.00 3,613.00
30-110-61-31-2-120-
72210
VRS Pension Contribution 15,547.71 15,658.83 22,603.44 22,191.28 28,923.00 23,950.00 (4,973.00)
30-110-61-31-2-120-
72220
VRS Hybrid Pension Contribution 4,171.50 4,429.71 5,147.04 2,702.10 .00 5,561.00 5,561.00
Run by Mandy Hall on 04/09/2024 11:14:44 AM Page 21 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 110 - Central Instruction
Function 61 - Instruction
Sub-Function 31 - Instr. Sup. - Improve. of Instr.
Level 2 - Elementary
Program 120 - Special Education
30-110-61-31-2-120-
72300
Group Health and Dental Insurance 21,807.18 22,241.73 21,612.00 16,970.09 19,618.00 19,618.00 .00
30-110-61-31-2-120-
72400
VRS Group Life Insurance 1,589.87 1,619.61 2,237.40 2,007.36 2,332.00 2,759.00 427.00
30-110-61-31-2-120-
72510
Hybrid Disability Insurance 59.76 63.48 73.68 38.70 .00 .00 .00
30-110-61-31-2-120-
72750
VRS Retiree Health Care Credit 1,435.67 1,462.56 2,020.44 1,812.76 2,106.00 2,491.00 385.00
30-110-61-31-2-120-
72800
Termination Pay for Vac/Sick Leave .00 .00 .00 3,964.50 .00 .00 .00
30-110-61-31-2-120-
73225
Professional Development - Conferences 895.00 5,011.53 299.00 1,770.08 2,455.00 2,455.00 .00
30-110-61-31-2-120-
75508
Travel - Director of Student Services 799.00 1,882.83 1,249.06 1,245.02 1,372.00 1,872.00 500.00
30-110-61-31-2-120-
75529
Travel-Itinerant .00 .00 .00 466.16 .00 500.00 500.00
30-110-61-31-2-120-
76465
Testing Materials-Other 5,176.65 7,362.95 9,046.04 6,614.90 10,500.00 10,500.00 .00
Program 120 - Special Education Totals $185,862.30 $191,053.52 $259,327.88 $229,494.51 $255,992.00 $309,243.00 $53,251.00
Program 140 - Gifted
30-110-61-31-2-140-
73230
Professional Development - Gifted .00 .00 359.56 433.39 870.00 870.00 .00
Program 140 - Gifted Totals $0.00 $0.00 $359.56 $433.39 $870.00 $870.00 $0.00
Level 2 - Elementary Totals $413,679.96 $442,478.04 $504,364.14 $410,229.16 $523,964.00 $816,081.00 $292,117.00
Level 3 - Secondary
Program 110 - Regular Instruction
30-110-61-31-3-110-
71110
Compensation-Administrative 117,473.04 31,146.24 .00 .00 .00 .00 .00
30-110-61-31-3-110-
71120
Compensation-Instructional Salaries 44.90 854.24 1,690.14 .00 26,875.00 161,309.00 134,434.00
30-110-61-31-3-110-
71150
Compensation-Clerical 47,712.27 50,458.68 59,279.89 46,975.47 59,258.00 63,464.00 4,206.00
30-110-61-31-3-110-
71200
Compensation-OT .00 .00 .00 .00 50.00 50.00 .00
30-110-61-31-3-110-
71625
Compensation-Travel Allowance 1,200.00 300.00 .00 .00 .00 .00 .00
30-110-61-31-3-110-
71665
Bonus Payments To Teachers 4,644.00 .00 3,096.00 .00 .00 .00 .00
30-110-61-31-3-110-
72100
FICA 12,591.15 6,147.82 5,062.10 3,587.57 6,593.00 17,199.00 10,606.00
Run by Mandy Hall on 04/09/2024 11:14:44 AM Page 22 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 110 - Central Instruction
Function 61 - Instruction
Sub-Function 31 - Instr. Sup. - Improve. of Instr.
Level 3 - Secondary
Program 110 - Regular Instruction
30-110-61-31-3-110-
72210
VRS Pension Contribution 27,453.81 13,562.70 9,848.76 7,807.35 9,849.00 37,357.00 27,508.00
30-110-61-31-3-110-
72300
Group Health and Dental Insurance 15,441.60 9,854.58 8,529.96 6,796.44 10,479.00 10,479.00 .00
30-110-61-31-3-110-
72400
VRS Group Life Insurance 2,213.46 1,093.56 794.04 629.49 794.00 3,012.00 2,218.00
30-110-61-31-3-110-
72750
VRS Retiree Health Care Credit 1,998.75 987.42 717.00 568.41 717.00 2,270.00 1,553.00
30-110-61-31-3-110-
73030
Conferences-Student Services .00 2,063.86 5,196.27 356.30 8,000.00 8,000.00 .00
30-110-61-31-3-110-
73115
Printing Services 3,296.06 4,854.34 421.61 438.00 3,665.00 3,665.00 .00
30-110-61-31-3-110-
73245
Professional Development - Tuition
Assistance
1,797.89 2,420.11 3,264.47 4,580.35 8,000.00 8,000.00 .00
30-110-61-31-3-110-
75519
Travel-Director of Sec Inst 760.00 1,775.06 1,021.07 .00 .00 .00 .00
30-110-61-31-3-110-
75529
Travel-Itinerant .00 .00 115.92 147.39 .00 500.00 500.00
30-110-61-31-3-110-
76080
SACS Accreditation .00 .00 1,667.22 .00 .00 5,000.00 5,000.00
Program 110 - Regular Instruction Totals $236,626.93 $125,518.61 $100,704.45 $71,886.77 $134,280.00 $320,305.00 $186,025.00
Program 120 - Special Education
30-110-61-31-3-120-
71110
Compensation-Administrative 56,256.12 59,069.52 113,664.96 115,815.96 113,665.00 174,384.00 60,719.00
30-110-61-31-3-120-
71150
Compensation-Clerical 61,812.77 61,846.34 59,309.13 40,811.18 60,362.00 46,531.00 (13,831.00)
30-110-61-31-3-120-
71200
Compensation-OT .00 166.87 421.88 312.15 50.00 250.00 200.00
30-110-61-31-3-120-
71665
Bonus Payments To Teachers 3,096.00 .00 3,483.00 .00 .00 .00 .00
30-110-61-31-3-120-
72100
FICA 8,787.79 8,943.18 13,302.45 11,649.64 13,317.00 16,919.00 3,602.00
30-110-61-31-3-120-
72210
VRS Pension Contribution 15,449.61 15,658.62 22,603.20 22,191.06 28,923.00 23,950.00 (4,973.00)
30-110-61-31-3-120-
72220
VRS Hybrid Pension Contribution 4,171.29 4,429.65 5,146.92 2,702.04 .00 5,561.00 5,561.00
30-110-61-31-3-120-
72300
Group Health and Dental Insurance 21,807.12 22,241.79 21,612.07 16,970.09 19,617.00 19,617.00 .00
30-110-61-31-3-120-
72400
VRS Group Life Insurance 1,581.91 1,619.52 2,237.28 2,007.20 2,332.00 2,759.00 427.00
Run by Mandy Hall on 04/09/2024 11:14:44 AM Page 23 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 110 - Central Instruction
Function 61 - Instruction
Sub-Function 31 - Instr. Sup. - Improve. of Instr.
Level 3 - Secondary
Program 120 - Special Education
30-110-61-31-3-120-
72510
Hybrid Disability Insurance 59.73 63.36 73.68 38.70 .00 .00 .00
30-110-61-31-3-120-
72750
VRS Retiree Health Care Credit 1,428.34 1,462.35 2,020.08 1,812.75 2,106.00 2,491.00 385.00
30-110-61-31-3-120-
73225
Professional Development - Conferences 556.00 916.58 330.00 .00 807.00 807.00 .00
30-110-61-31-3-120-
75529
Travel-Itinerant 477.29 1,739.71 917.40 888.55 3,250.00 3,750.00 500.00
30-110-61-31-3-120-
76465
Testing Materials-Other 1,952.93 1,067.50 385.20 7,028.89 2,000.00 2,000.00 .00
Program 120 - Special Education Totals $177,436.90 $179,224.99 $245,507.25 $222,228.21 $246,429.00 $299,019.00 $52,590.00
Program 140 - Gifted
30-110-61-31-3-140-
73230
Professional Development - Gifted .00 .00 143.20 329.71 440.00 440.00 .00
Program 140 - Gifted Totals $0.00 $0.00 $143.20 $329.71 $440.00 $440.00 $0.00
Level 3 - Secondary Totals $414,063.83 $304,743.60 $346,354.90 $294,444.69 $381,149.00 $619,764.00 $238,615.00
Level 4 - Middle
Program 110 - Regular Instruction
30-110-61-31-4-110-
71110
Compensation-Administrative 42,821.43 45,088.56 47,339.52 37,528.26 47,340.00 150,700.00 103,360.00
30-110-61-31-4-110-
71120
Compensation-Instructional Salaries 306.00 1,410.00 .00 240.00 3,000.00 3,000.00 .00
30-110-61-31-4-110-
71665
Bonus Payments To Teachers 774.00 .00 774.00 .00 .00 .00 .00
30-110-61-31-4-110-
72100
FICA 2,999.45 3,196.95 3,250.63 2,637.19 3,851.00 11,758.00 7,907.00
30-110-61-31-4-110-
72210
VRS Pension Contribution 7,116.99 7,493.76 7,867.80 6,237.24 7,868.00 25,046.00 17,178.00
30-110-61-31-4-110-
72300
Group Health and Dental Insurance 4,416.42 4,727.10 5,382.06 4,290.84 9,943.00 9,943.00 .00
30-110-61-31-4-110-
72400
VRS Group Life Insurance 573.87 604.20 634.32 502.92 634.00 2,019.00 1,385.00
30-110-61-31-4-110-
72750
VRS Retiree Health Care Credit 518.16 545.64 572.88 454.11 573.00 1,823.00 1,250.00
30-110-61-31-4-110-
73030
Conferences-Student Services .00 2,868.25 1,079.91 132.46 8,000.00 8,000.00 .00
30-110-61-31-4-110-
73115
Printing Services 314.50 4,654.00 421.61 .00 .00 .00 .00
Run by Mandy Hall on 04/09/2024 11:14:44 AM Page 24 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 110 - Central Instruction
Function 61 - Instruction
Sub-Function 31 - Instr. Sup. - Improve. of Instr.
Level 4 - Middle
Program 110 - Regular Instruction
30-110-61-31-4-110-
73245
Professional Development - Tuition
Assistance
3,772.45 1,330.38 3,068.22 4,037.05 3,033.00 3,033.00 .00
30-110-61-31-4-110-
75201
Postage-Student Mailings .00 .00 .00 .00 1,100.00 1,100.00 .00
30-110-61-31-4-110-
75511
Travel-Director of Assessment/Tech 314.44 .00 .00 .00 .00 .00 .00
30-110-61-31-4-110-
75529
Travel-Itinerant .00 .00 20.16 215.59 .00 500.00 500.00
30-110-61-31-4-110-
76045
Furniture and Equip <$5,000 .00 .00 .00 .00 750.00 750.00 .00
Program 110 - Regular Instruction Totals $63,927.71 $71,918.84 $70,411.11 $56,275.66 $86,092.00 $217,672.00 $131,580.00
Program 120 - Special Education
30-110-61-31-4-120-
73075
Legal Notices-Special Education 197.68 197.68 271.52 173.86 1,500.00 1,500.00 .00
30-110-61-31-4-120-
73225
Professional Development - Conferences 265.00 835.29 965.00 901.65 807.00 807.00 .00
30-110-61-31-4-120-
76465
Testing Materials-Other 1,433.01 2,121.70 2,992.24 157.98 8,000.00 8,000.00 .00
Program 120 - Special Education Totals $1,895.69 $3,154.67 $4,228.76 $1,233.49 $10,307.00 $10,307.00 $0.00
Program 140 - Gifted
30-110-61-31-4-140-
73230
Professional Development - Gifted .00 .00 214.20 905.49 1,290.00 1,290.00 .00
Program 140 - Gifted Totals $0.00 $0.00 $214.20 $905.49 $1,290.00 $1,290.00 $0.00
Level 4 - Middle Totals $65,823.40 $75,073.51 $74,854.07 $58,414.64 $97,689.00 $229,269.00 $131,580.00
Level 7 - Adult
Program 170 - Adult
30-110-61-31-7-170-
71522
Compensation-REWIP Retirees 6,173.81 2,837.23 6,700.80 .00 6,701.00 .00 (6,701.00)
30-110-61-31-7-170-
72100
FICA 472.29 217.04 512.60 .00 513.00 .00 (513.00)
30-110-61-31-7-170-
76435
Supplies - Instructional .00 48.77 .00 .00 .00 .00 .00
Program 170 - Adult Totals $6,646.10 $3,103.04 $7,213.40 $0.00 $7,214.00 $0.00 ($7,214.00)
Level 7 - Adult Totals $6,646.10 $3,103.04 $7,213.40 $0.00 $7,214.00 $0.00 ($7,214.00)
Sub-Function 31 - Instr. Sup. - Improve. of Instr.
Totals
$900,213.29 $825,398.19 $932,786.51 $763,088.49 $1,010,016.00 $1,665,114.00 $655,098.00
Run by Mandy Hall on 04/09/2024 11:14:44 AM Page 25 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 110 - Central Instruction
Function 61 - Instruction
Sub-Function 41 - Admin. Principals Office
Level 3 - Secondary
Program 121 - Alternative Education
30-110-61-41-3-121-
71126
Compensation-Principals .00 .00 .00 80,446.47 .00 108,682.00 108,682.00
30-110-61-41-3-121-
72100
FICA .00 .00 .00 5,437.17 .00 8,314.00 8,314.00
30-110-61-41-3-121-
72210
VRS Pension Contribution .00 .00 .00 13,370.25 .00 18,063.00 18,063.00
30-110-61-41-3-121-
72300
Group Health and Dental Insurance .00 .00 .00 8,581.68 .00 .00 .00
30-110-61-41-3-121-
72400
VRS Group Life Insurance .00 .00 .00 1,077.96 .00 1,456.00 1,456.00
30-110-61-41-3-121-
72750
VRS Retiree Health Care Credit .00 .00 .00 973.41 .00 1,315.00 1,315.00
Program 121 - Alternative Education Totals $0.00 $0.00 $0.00 $109,886.94 $0.00 $137,830.00 $137,830.00
Level 3 - Secondary Totals $0.00 $0.00 $0.00 $109,886.94 $0.00 $137,830.00 $137,830.00
Sub-Function 41 - Admin. Principals Office Totals $0.00 $0.00 $0.00 $109,886.94 $0.00 $137,830.00 $137,830.00
Function 61 - Instruction Totals $2,648,275.43 $2,731,690.36 $3,175,400.60 $2,410,049.13 $3,611,047.00 $4,850,741.00 $1,239,694.00
Function 68 - Technology
Sub-Function 21 - Student Guidance
Level 9 - District Wide
Program 800 - Technology
30-110-68-21-9-800-
71141
Compensation-Technical Support 446,183.14 493,485.07 592,053.35 532,795.77 591,163.00 732,761.00 141,598.00
30-110-68-21-9-800-
71200
Compensation-OT 394.16 1,428.26 2,877.61 574.77 750.00 1,400.00 650.00
30-110-68-21-9-800-
71625
Compensation-Travel Allowance 1,200.00 1,200.00 1,200.00 900.00 1,200.00 1,200.00 .00
30-110-68-21-9-800-
71665
Bonus Payments To Teachers 10,836.00 .00 11,610.00 .00 .00 .00 .00
30-110-68-21-9-800-
72100
FICA 32,932.53 38,553.77 45,504.51 39,864.02 45,373.00 56,255.00 10,882.00
30-110-68-21-9-800-
72210
VRS Pension Contribution 67,763.10 70,225.08 78,167.40 73,239.84 98,251.00 85,249.00 (13,002.00)
30-110-68-21-9-800-
72220
VRS Hybrid Pension Contribution 6,593.33 11,550.23 20,083.80 15,055.23 .00 36,535.00 36,535.00
30-110-68-21-9-800-
72300
Group Health and Dental Insurance 48,112.60 39,241.52 49,698.54 45,438.78 39,772.00 39,772.00 .00
30-110-68-21-9-800-
72400
VRS Group Life Insurance 5,994.98 6,593.22 7,921.44 7,118.77 7,922.00 9,819.00 1,897.00
30-110-68-21-9-800-
72510
Hybrid Disability Insurance 94.43 165.42 287.64 215.60 .00 .00 .00
Run by Mandy Hall on 04/09/2024 11:14:44 AM Page 26 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 110 - Central Instruction
Function 68 - Technology
Sub-Function 21 - Student Guidance
Level 9 - District Wide
Program 800 - Technology
30-110-68-21-9-800-
72750
VRS Retiree Health Care Credit 5,413.32 5,953.49 7,153.20 6,428.22 4,153.00 8,866.00 4,713.00
30-110-68-21-9-800-
72800
Termination Pay for Vac/Sick Leave 623.42 13,052.19 .00 1,262.11 .00 .00 .00
30-110-68-21-9-800-
73162
Subscription Offset .00 .00 (78,083.67).00 .00 .00 .00
30-110-68-21-9-800-
73205
Software Licensing Fees 152,287.45 215,622.45 335,630.69 409,601.48 476,186.00 617,536.00 141,350.00
30-110-68-21-9-800-
73225
Professional Development - Conferences 6,457.88 460.00 6,809.00 6,480.84 38,048.00 38,698.00 650.00
30-110-68-21-9-800-
75529
Travel-Itinerant 863.43 965.63 643.82 359.44 500.00 1,000.00 500.00
30-110-68-21-9-800-
76305
ITRT .00 .00 44.23 .00 .00 .00 .00
30-110-68-21-9-800-
76515
Software-Instructional 66,914.99 72,982.98 62,065.21 102,939.13 93,122.00 133,389.00 40,267.00
30-110-68-21-9-800-
76535
Network Software 1,943.41 .00 .00 15,714.00 54,608.00 54,608.00 .00
30-110-68-21-9-800-
76545
Technology Repair and Replace 21,020.34 25,889.97 244,723.52 8,238.80 221,106.00 186,540.00 (34,566.00)
30-110-68-21-9-800-
78050
Technology Addl VPSA Eligible .00 .00 5,701.00 4,009.05 .00 56,900.00 56,900.00
30-110-68-21-9-800-
78075
Inception of Subscription - Capital Outlay .00 .00 78,083.67 .00 .00 .00 .00
Program 800 - Technology Totals $875,628.51 $997,369.28 $1,472,174.96 $1,270,235.85 $1,672,154.00 $2,060,528.00 $388,374.00
Level 9 - District Wide Totals $875,628.51 $997,369.28 $1,472,174.96 $1,270,235.85 $1,672,154.00 $2,060,528.00 $388,374.00
Sub-Function 21 - Student Guidance Totals $875,628.51 $997,369.28 $1,472,174.96 $1,270,235.85 $1,672,154.00 $2,060,528.00 $388,374.00
Sub-Function 50 - Pupil Transportation (Other)
Level 9 - District Wide
Program 800 - Technology
30-110-68-50-9-800-
76041
Technology - Software/Online Content 11,856.00 10,356.00 11,971.00 12,402.00 12,452.00 12,900.00 448.00
Program 800 - Technology Totals $11,856.00 $10,356.00 $11,971.00 $12,402.00 $12,452.00 $12,900.00 $448.00
Level 9 - District Wide Totals $11,856.00 $10,356.00 $11,971.00 $12,402.00 $12,452.00 $12,900.00 $448.00
Sub-Function 50 - Pupil Transportation (Other)
Totals
$11,856.00 $10,356.00 $11,971.00 $12,402.00 $12,452.00 $12,900.00 $448.00
Function 68 - Technology Totals $887,484.51 $1,007,725.28 $1,484,145.96 $1,282,637.85 $1,684,606.00 $2,073,428.00 $388,822.00
Locations 110 - Central Instruction Totals $3,535,759.94 $3,739,415.64 $4,659,546.56 $3,692,686.98 $5,295,653.00 $6,924,169.00 $1,628,516.00
Run by Mandy Hall on 04/09/2024 11:14:44 AM Page 27 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 111 - Salem High School
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 3 - Secondary
Program 110 - Regular Instruction
30-111-61-10-3-110-
71120
Compensation-Instructional Salaries 3,500,161.37 3,532,764.95 3,859,936.59 2,941,792.59 3,883,889.00 4,190,133.00 306,244.00
30-111-61-10-3-110-
71151
Compensation-Instructional Asst 59,934.20 26,460.26 30,781.26 19,424.30 31,401.00 21,000.00 (10,401.00)
30-111-61-10-3-110-
71159
Compensation- Accompanist 4,576.50 9,841.50 8,066.25 5,373.00 9,045.00 9,045.00 .00
30-111-61-10-3-110-
71182
Compensation-Band Assistants 12,101.02 15,235.02 13,582.22 13,751.15 13,163.00 13,851.00 688.00
30-111-61-10-3-110-
71200
Compensation-OT .00 402.11 1,915.56 780.24 .00 .00 .00
30-111-61-10-3-110-
71520
Compensation-Substitutes 74,315.87 151,721.85 183,061.09 88,977.22 105,087.00 105,087.00 .00
30-111-61-10-3-110-
71522
Compensation-REWIP Retirees 19,868.62 68,492.69 50,681.81 33,849.34 68,045.00 52,775.00 (15,270.00)
30-111-61-10-3-110-
71620
Compensation-Extracurricular
Supplements
237.50 .00 .00 .00 .00 .00 .00
30-111-61-10-3-110-
71650
Compensation-NBC Teacher Bonus 57,500.00 52,500.00 52,500.00 36,500.00 27,500.00 55,000.00 27,500.00
30-111-61-10-3-110-
71665
Bonus Payments To Teachers 99,954.36 .00 76,173.53 .00 .00 .00 .00
30-111-61-10-3-110-
72100
FICA 277,927.93 278,478.80 310,312.51 230,605.80 316,567.00 340,187.00 23,620.00
30-111-61-10-3-110-
72210
VRS Pension Contribution 445,238.18 379,546.23 413,167.65 323,491.53 650,721.00 489,923.00 (160,798.00)
30-111-61-10-3-110-
72220
VRS Hybrid Pension Contribution 142,037.46 209,496.15 218,227.48 132,364.47 .00 200,560.00 200,560.00
30-111-61-10-3-110-
72300
Group Health and Dental Insurance 436,094.33 457,997.32 495,372.90 378,109.62 559,315.00 559,315.00 .00
30-111-61-10-3-110-
72400
VRS Group Life Insurance 47,348.64 47,491.91 50,897.03 36,753.51 52,465.00 56,429.00 3,964.00
30-111-61-10-3-110-
72510
Hybrid Disability Insurance 2,034.06 3,000.02 3,125.04 1,895.39 .00 .00 .00
30-111-61-10-3-110-
72600
Unemployment Compensation 5,391.36 (409.88)475.05 .00 .00 .00 .00
30-111-61-10-3-110-
72700
Workers Compensation 25,575.00 24,786.00 21,848.28 .00 25,000.00 25,000.00 .00
30-111-61-10-3-110-
72750
VRS Retiree Health Care Credit 42,755.08 42,884.03 45,972.06 33,187.86 47,375.00 50,955.00 3,580.00
30-111-61-10-3-110-
72800
Termination Pay for Vac/Sick Leave 21,560.00 8,000.00 .00 .00 .00 .00 .00
30-111-61-10-3-110-
72850
OPEB ARC 22,584.17 22,918.00 22,259.00 .00 .00 .00 .00
Run by Mandy Hall on 04/09/2024 11:14:44 AM Page 28 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 111 - Salem High School
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 3 - Secondary
Program 110 - Regular Instruction
30-111-61-10-3-110-
73126
Repair & Maint - Athletic Equipment 3,384.12 3,606.97 3,645.00 3,645.00 3,645.00 8,000.00 4,355.00
30-111-61-10-3-110-
73155
Repair/Maint - Piano 267.00 335.00 270.00 95.00 350.00 350.00 .00
30-111-61-10-3-110-
73161
Lease Offset .00 .00 (4,329.60).00 .00 .00 .00
30-111-61-10-3-110-
73165
Repair/Maint - Science .00 880.00 298.00 787.60 880.00 880.00 .00
30-111-61-10-3-110-
73170
Repair/Maint - Tech Ed 2,152.94 1,064.42 1,811.14 .00 .00 .00 .00
30-111-61-10-3-110-
73255
Professional Development 1,501.70 5,168.19 660.34 3,132.13 5,000.00 5,000.00 .00
30-111-61-10-3-110-
73256
Professional Development - Athletic
Training Certifications
1,134.00 850.00 1,000.00 1,000.00 1,000.00 1,000.00 .00
30-111-61-10-3-110-
75527
Travel -Student Competition 200.00 7,603.06 7,999.93 5,500.00 8,000.00 8,000.00 .00
30-111-61-10-3-110-
76015
Allotment 63,722.64 60,740.74 119,510.35 81,144.25 88,060.00 88,060.00 .00
30-111-61-10-3-110-
76020
Athletic Training 5,689.95 5,496.72 5,879.75 6,000.00 6,000.00 6,000.00 .00
30-111-61-10-3-110-
76030
Athletics/Athletic Equipment <$5,000 50.00 .00 .00 .00 .00 .00 .00
30-111-61-10-3-110-
76045
Furniture and Equip <$5,000 25,779.07 179,504.49 42,493.19 1,990.68 2,000.00 2,000.00 .00
30-111-61-10-3-110-
76075
Registration Guide 1,773.20 1,800.49 1,800.00 3,170.00 3,200.00 3,200.00 .00
30-111-61-10-3-110-
76136
Fine Arts 1,544.96 1,346.20 2,046.56 1,905.03 2,056.00 2,056.00 .00
30-111-61-10-3-110-
76137
Ceramics 2,663.37 3,102.83 3,347.61 2,703.49 3,400.00 3,400.00 .00
30-111-61-10-3-110-
76138
Graphic Arts 1,199.33 1,201.97 1,200.00 1,200.00 1,200.00 1,200.00 .00
30-111-61-10-3-110-
76140
Health Sciences .00 .00 .00 6,112.41 1,000.00 35,900.00 34,900.00
30-111-61-10-3-110-
76160
Auto Body 5,305.61 7,342.19 10,680.16 7,976.19 10,653.00 10,653.00 .00
30-111-61-10-3-110-
76165
Auto Service Tech 3,795.97 17,538.82 8,867.00 2,822.58 5,284.00 6,284.00 1,000.00
30-111-61-10-3-110-
76167
Career & Tech Ed - STATE 11,807.13 11,569.13 12,935.67 11,812.72 13,385.00 12,936.00 (449.00)
30-111-61-10-3-110-
76170
Band 8,930.95 8,975.00 8,975.00 8,944.48 8,975.00 13,200.00 4,225.00
Run by Mandy Hall on 04/09/2024 11:14:44 AM Page 29 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 111 - Salem High School
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 3 - Secondary
Program 110 - Regular Instruction
30-111-61-10-3-110-
76180
Black History Month 1,813.23 1,037.03 1,497.90 2,252.99 2,500.00 2,500.00 .00
30-111-61-10-3-110-
76185
Business Education 521.60 .00 562.04 569.42 570.00 570.00 .00
30-111-61-10-3-110-
76190
Career Communications 1,212.58 1,147.54 1,009.24 301.94 1,215.00 1,215.00 .00
30-111-61-10-3-110-
76205
Career/Tech Ed 3,043.24 2,508.19 3,005.62 4,840.58 5,232.00 5,232.00 .00
30-111-61-10-3-110-
76215
Choir 2,454.38 3,210.81 3,174.31 2,202.23 3,224.00 3,224.00 .00
30-111-61-10-3-110-
76231
Computer Science .00 290.08 872.00 844.97 872.00 872.00 .00
30-111-61-10-3-110-
76232
Cosmetology .00 5,990.20 6,007.00 8,413.00 8,413.00 8,413.00 .00
30-111-61-10-3-110-
76235
Drama 282.18 1,985.00 2,026.78 1,887.06 2,195.00 2,195.00 .00
30-111-61-10-3-110-
76236
Diesel Program 911.03 967.81 1,000.00 .00 1,000.00 .00 (1,000.00)
30-111-61-10-3-110-
76240
Drivers Education 300.00 .00 .00 .00 .00 .00 .00
30-111-61-10-3-110-
76255
English 1,063.89 1,041.65 1,061.00 1,059.75 1,061.00 1,061.00 .00
30-111-61-10-3-110-
76260
Family and Consumer Science 3,827.83 3,303.00 3,303.00 5,500.00 5,500.00 11,500.00 6,000.00
30-111-61-10-3-110-
76270
Foreign Language 328.70 268.12 239.33 347.19 349.00 349.00 .00
30-111-61-10-3-110-
76275
Freshman Transition 2,080.00 1,506.17 2,500.00 4,829.93 5,650.00 5,650.00 .00
30-111-61-10-3-110-
76290
Health 401.94 313.23 425.67 .00 425.00 450.00 25.00
30-111-61-10-3-110-
76295
Advanced Programs 65,937.09 89,587.75 98,799.07 2,990.52 100,600.00 130,440.00 29,840.00
30-111-61-10-3-110-
76340
Marketing Education 167.38 317.61 323.75 324.00 324.00 324.00 .00
30-111-61-10-3-110-
76345
Mathematics 531.00 769.80 793.06 786.72 799.00 799.00 .00
30-111-61-10-3-110-
76360
Physical Education 708.90 777.89 700.11 .00 707.00 1,250.00 543.00
30-111-61-10-3-110-
76380
Science 8,280.34 9,610.00 9,652.71 9,107.77 9,610.00 9,610.00 .00
30-111-61-10-3-110-
76385
Social Studies 278.23 371.84 993.29 1,000.00 1,000.00 1,000.00 .00
Run by Mandy Hall on 04/09/2024 11:14:44 AM Page 30 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 111 - Salem High School
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 3 - Secondary
Program 110 - Regular Instruction
30-111-61-10-3-110-
76386
Spirit Club 242.72 198.49 296.24 .00 300.00 .00 (300.00)
30-111-61-10-3-110-
76387
Student Council 44.00 207.39 300.00 299.07 300.00 .00 (300.00)
30-111-61-10-3-110-
76470
Welding 4,588.12 5,732.82 6,946.37 5,438.05 8,412.00 8,412.00 .00
30-111-61-10-3-110-
76483
Yearbook 10,000.00 10,000.00 8,827.00 1,696.43 10,000.00 10,000.00 .00
30-111-61-10-3-110-
76515
Software-Instructional 3,800.00 16,900.20 21,242.50 16,400.00 21,742.00 21,742.00 .00
30-111-61-10-3-110-
76530
Computer Supplies 6,297.56 7,066.85 7,194.98 5,589.59 4,617.00 7,924.00 3,307.00
30-111-61-10-3-110-
78005
Auto Service Tech > $5,000 .00 26,900.00 29,215.50 .00 .00 .00 .00
30-111-61-10-3-110-
78070
Inception of Lease - Capital Outlay .00 .00 32,812.78 .00 .00 .00 .00
Program 110 - Regular Instruction Totals $5,557,213.53 $5,841,742.65 $6,332,226.66 $4,503,478.79 $6,150,278.00 $6,612,111.00 $461,833.00
Program 120 - Special Education
30-111-61-10-3-120-
71120
Compensation-Instructional Salaries 457,845.21 501,799.00 541,095.93 459,235.97 588,429.00 630,457.00 42,028.00
30-111-61-10-3-120-
71151
Compensation-Instructional Asst 71,131.38 74,120.33 89,819.25 69,512.74 110,486.00 97,283.00 (13,203.00)
30-111-61-10-3-120-
71200
Compensation-OT .00 40.55 50.40 18.33 .00 .00 .00
30-111-61-10-3-120-
71520
Compensation-Substitutes 747.74 85.75 439.72 .00 .00 .00 .00
30-111-61-10-3-120-
71665
Bonus Payments To Teachers 23,220.00 .00 26,316.00 .00 .00 .00 .00
30-111-61-10-3-120-
72100
FICA 40,243.01 42,098.79 49,145.85 39,407.63 53,467.00 55,672.00 2,205.00
30-111-61-10-3-120-
72210
VRS Pension Contribution 25,676.55 23,246.20 24,961.30 18,550.72 116,160.00 36,285.00 (79,875.00)
30-111-61-10-3-120-
72220
VRS Hybrid Pension Contribution 62,578.24 72,808.05 80,074.91 66,053.85 .00 84,665.00 84,665.00
30-111-61-10-3-120-
72300
Group Health and Dental Insurance 85,394.54 87,698.37 93,725.94 82,415.79 73,106.00 73,106.00 .00
30-111-61-10-3-120-
72400
VRS Group Life Insurance 7,117.73 7,744.38 8,468.50 6,821.32 9,365.00 9,752.00 387.00
30-111-61-10-3-120-
72510
Hybrid Disability Insurance 895.85 1,042.77 1,146.50 945.90 .00 .00 .00
Run by Mandy Hall on 04/09/2024 11:14:44 AM Page 31 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 111 - Salem High School
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 3 - Secondary
Program 120 - Special Education
30-111-61-10-3-120-
72600
Unemployment Compensation .00 .00 41.53 .00 .00 .00 .00
30-111-61-10-3-120-
72750
VRS Retiree Health Care Credit 6,425.33 6,993.08 7,647.20 6,159.58 8,457.00 8,806.00 349.00
30-111-61-10-3-120-
72800
Termination Pay for Vac/Sick Leave 54.67 .00 .00 .00 .00 .00 .00
30-111-61-10-3-120-
76431
Special Ed - General 945.89 1,560.88 1,484.15 308.78 1,600.00 1,600.00 .00
Program 120 - Special Education Totals $782,276.14 $819,238.15 $924,417.18 $749,430.61 $961,070.00 $997,626.00 $36,556.00
Program 127 - Regional Sp Ed Program
30-111-61-10-3-127-
72100
FICA .00 15.83 .00 .00 .00 .00 .00
Program 127 - Regional Sp Ed Program
Totals
$0.00 $15.83 $0.00 $0.00 $0.00 $0.00 $0.00
Program 130 - Vocational
30-111-61-10-3-130-
71120
Compensation-Instructional Salaries 661,339.43 645,161.00 727,698.94 604,242.53 720,458.00 779,570.00 59,112.00
30-111-61-10-3-130-
71650
Compensation-NBC Teacher Bonus .00 .00 .00 1,750.00 .00 .00 .00
30-111-61-10-3-130-
71665
Bonus Payments To Teachers 18,576.00 .00 18,576.00 .00 .00 .00 .00
30-111-61-10-3-130-
72100
FICA 47,549.27 45,194.26 53,010.20 42,667.98 55,115.00 59,637.00 4,522.00
30-111-61-10-3-130-
72210
VRS Pension Contribution 85,652.78 83,268.02 73,812.30 54,579.02 119,740.00 90,695.00 (29,045.00)
30-111-61-10-3-130-
72220
VRS Hybrid Pension Contribution 23,638.46 25,839.90 46,293.64 41,373.67 .00 38,869.00 38,869.00
30-111-61-10-3-130-
72300
Group Health and Dental Insurance 88,162.66 96,137.46 115,301.80 94,199.14 83,211.00 83,211.00 .00
30-111-61-10-3-130-
72400
VRS Group Life Insurance 8,811.79 8,796.81 9,683.70 7,736.20 9,654.00 10,446.00 792.00
30-111-61-10-3-130-
72510
Hybrid Disability Insurance 338.55 370.10 657.20 591.52 .00 .00 .00
30-111-61-10-3-130-
72750
VRS Retiree Health Care Credit 7,956.88 7,943.51 8,744.10 6,985.75 8,718.00 9,433.00 715.00
30-111-61-10-3-130-
72800
Termination Pay for Vac/Sick Leave .00 1,675.33 .00 .00 .00 .00 .00
Program 130 - Vocational Totals $942,025.82 $914,386.39 $1,053,777.88 $854,125.81 $996,896.00 $1,071,861.00 $74,965.00
Run by Mandy Hall on 04/09/2024 11:14:44 AM Page 32 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 111 - Salem High School
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 3 - Secondary
Program 150 - Other
30-111-61-10-3-150-
71120
Compensation-Instructional Salaries 112,808.22 89,791.25 102,575.76 81,844.41 106,202.00 113,415.00 7,213.00
30-111-61-10-3-150-
71200
Compensation-OT 435.17 155.08 .00 .00 .00 .00 .00
30-111-61-10-3-150-
71620
Compensation-Extracurricular
Supplements
341,102.48 357,968.23 376,640.51 315,959.55 408,136.00 400,890.00 (7,246.00)
30-111-61-10-3-150-
71665
Bonus Payments To Teachers 2,213.64 .00 2,211.47 .00 .00 .00 .00
30-111-61-10-3-150-
72100
FICA 34,882.30 37,020.41 39,816.75 30,494.45 39,347.00 39,344.00 (3.00)
30-111-61-10-3-150-
72210
VRS Pension Contribution 22,123.51 5,310.48 5,653.32 4,510.76 17,651.00 5,655.00 (11,996.00)
30-111-61-10-3-150-
72220
VRS Hybrid Pension Contribution .00 9,811.78 11,394.72 9,091.83 .00 13,195.00 13,195.00
30-111-61-10-3-150-
72300
Group Health and Dental Insurance 12,106.32 3,312.72 3,767.28 3,003.57 8,560.00 8,560.00 .00
30-111-61-10-3-150-
72400
VRS Group Life Insurance 1,511.61 1,219.28 1,374.48 1,096.68 1,423.00 1,520.00 97.00
30-111-61-10-3-150-
72510
Hybrid Disability Insurance .00 140.47 163.20 130.06 .00 .00 .00
30-111-61-10-3-150-
72600
Unemployment Compensation 44.39 .00 .00 .00 .00 .00 .00
30-111-61-10-3-150-
72750
VRS Retiree Health Care Credit 1,364.97 1,100.98 1,241.16 990.27 1,285.00 1,372.00 87.00
30-111-61-10-3-150-
72800
Termination Pay for Vac/Sick Leave 9,600.00 .00 .00 .00 .00 .00 .00
30-111-61-10-3-150-
76030
Athletics/Athletic Equipment <$5,000 117,295.74 89,793.97 78,997.00 78,779.56 78,997.00 78,997.00 .00
Program 150 - Other Totals $655,488.35 $595,624.65 $623,835.65 $525,901.14 $661,601.00 $662,948.00 $1,347.00
Level 3 - Secondary Totals $7,937,003.84 $8,171,007.67 $8,934,257.37 $6,632,936.35 $8,769,845.00 $9,344,546.00 $574,701.00
Sub-Function 10 - Classroom Instruction Totals $7,937,003.84 $8,171,007.67 $8,934,257.37 $6,632,936.35 $8,769,845.00 $9,344,546.00 $574,701.00
Sub-Function 21 - Student Guidance
Level 3 - Secondary
Program 110 - Regular Instruction
30-111-61-21-3-110-
71124
Compensation-Guidance Counselors 249,618.96 282,281.77 303,238.75 252,371.75 321,779.00 340,342.00 18,563.00
30-111-61-21-3-110-
71150
Compensation-Clerical 33,953.16 38,745.43 44,441.90 37,060.29 46,691.00 50,004.00 3,313.00
30-111-61-21-3-110-
71200
Compensation-OT 19.95 341.13 739.99 84.14 .00 .00 .00
Run by Mandy Hall on 04/09/2024 11:14:44 AM Page 33 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 111 - Salem High School
Function 61 - Instruction
Sub-Function 21 - Student Guidance
Level 3 - Secondary
Program 110 - Regular Instruction
30-111-61-21-3-110-
71665
Bonus Payments To Teachers 7,353.00 .00 7,353.00 .00 .00 .00 .00
30-111-61-21-3-110-
72100
FICA 21,762.53 23,883.80 26,454.26 21,612.16 28,188.00 29,861.00 1,673.00
30-111-61-21-3-110-
72210
VRS Pension Contribution 30,373.75 43,571.36 47,753.55 39,009.90 61,240.00 45,413.00 (15,827.00)
30-111-61-21-3-110-
72220
VRS Hybrid Pension Contribution 16,369.67 9,409.27 10,016.70 7,859.19 .00 19,463.00 19,463.00
30-111-61-21-3-110-
72300
Group Health and Dental Insurance 25,288.90 36,444.77 40,840.33 33,900.48 34,470.00 34,470.00 .00
30-111-61-21-3-110-
72400
VRS Group Life Insurance 3,768.73 4,271.64 4,657.79 3,778.79 4,937.00 5,231.00 294.00
30-111-61-21-3-110-
72510
Hybrid Disability Insurance 234.43 134.71 143.45 112.52 .00 .00 .00
30-111-61-21-3-110-
72750
VRS Retiree Health Care Credit 3,403.02 3,857.22 4,205.97 3,412.23 4,458.00 4,723.00 265.00
30-111-61-21-3-110-
76285
Guidance 822.05 781.52 818.28 860.13 865.00 865.00 .00
Program 110 - Regular Instruction Totals $392,968.15 $443,722.62 $490,663.97 $400,061.58 $502,628.00 $530,372.00 $27,744.00
Program 120 - Special Education
30-111-61-21-3-120-
71124
Compensation-Guidance Counselors 13,137.84 14,856.94 15,959.93 .00 .00 .00 .00
30-111-61-21-3-120-
71150
Compensation-Clerical 1,787.01 2,039.23 2,339.05 .00 .00 .00 .00
30-111-61-21-3-120-
71200
Compensation-OT 1.05 17.95 38.95 .00 .00 .00 .00
30-111-61-21-3-120-
71665
Bonus Payments To Teachers 387.00 .00 387.00 .00 .00 .00 .00
30-111-61-21-3-120-
72100
FICA 1,145.40 1,257.04 1,392.33 .00 .00 .00 .00
30-111-61-21-3-120-
72210
VRS Pension Contribution 1,598.62 2,293.23 2,513.35 .00 .00 .00 .00
30-111-61-21-3-120-
72220
VRS Hybrid Pension Contribution 861.56 495.23 527.20 .00 .00 .00 .00
30-111-61-21-3-120-
72300
Group Health and Dental Insurance 1,331.00 1,918.15 2,149.49 .00 .00 .00 .00
30-111-61-21-3-120-
72400
VRS Group Life Insurance 198.35 224.82 245.15 .00 .00 .00 .00
30-111-61-21-3-120-
72510
Hybrid Disability Insurance 12.34 7.09 7.55 .00 .00 .00 .00
Run by Mandy Hall on 04/09/2024 11:14:44 AM Page 34 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 111 - Salem High School
Function 61 - Instruction
Sub-Function 21 - Student Guidance
Level 3 - Secondary
Program 120 - Special Education
30-111-61-21-3-120-
72750
VRS Retiree Health Care Credit 179.11 203.01 221.37 .00 .00 .00 .00
30-111-61-21-3-120-
76285
Guidance 43.27 41.13 43.08 .00 .00 .00 .00
Program 120 - Special Education Totals $20,682.55 $23,353.82 $25,824.45 $0.00 $0.00 $0.00 $0.00
Level 3 - Secondary Totals $413,650.70 $467,076.44 $516,488.42 $400,061.58 $502,628.00 $530,372.00 $27,744.00
Sub-Function 21 - Student Guidance Totals $413,650.70 $467,076.44 $516,488.42 $400,061.58 $502,628.00 $530,372.00 $27,744.00
Sub-Function 32 - Instr. Sup. - Media Services
Level 3 - Secondary
Program 110 - Regular Instruction
30-111-61-32-3-110-
71122
Compensation-Librarians 103,294.83 109,409.25 117,990.46 91,753.30 117,212.00 125,599.00 8,387.00
30-111-61-32-3-110-
71152
Compensation - Media Clerk 19,184.11 21,012.89 24,636.16 19,423.95 24,682.00 26,434.00 1,752.00
30-111-61-32-3-110-
71522
Compensation-REWIP Retirees 61.40 .00 .00 .00 .00 .00 .00
30-111-61-32-3-110-
71650
Compensation-NBC Teacher Bonus 5,000.00 5,000.00 5,000.00 4,250.00 .00 5,000.00 5,000.00
30-111-61-32-3-110-
71665
Bonus Payments To Teachers 3,096.00 .00 3,096.00 .00 .00 .00 .00
30-111-61-32-3-110-
72100
FICA 8,840.67 8,894.12 9,971.53 7,885.97 10,855.00 12,013.00 1,158.00
30-111-61-32-3-110-
72210
VRS Pension Contribution 16,991.38 18,045.00 19,210.10 14,318.77 23,583.00 17,688.00 (5,895.00)
30-111-61-32-3-110-
72220
VRS Hybrid Pension Contribution 3,194.61 3,493.00 4,102.14 3,040.87 .00 7,580.00 7,580.00
30-111-61-32-3-110-
72300
Group Health and Dental Insurance 22,029.58 24,044.72 28,481.44 22,401.00 23,665.00 23,665.00 .00
30-111-61-32-3-110-
72400
VRS Group Life Insurance 1,627.51 1,736.50 1,879.60 1,399.64 1,901.00 2,037.00 136.00
30-111-61-32-3-110-
72510
Hybrid Disability Insurance 45.71 50.00 58.70 43.55 .00 .00 .00
30-111-61-32-3-110-
72750
VRS Retiree Health Care Credit 1,469.67 1,568.00 1,697.20 1,263.85 1,717.00 1,840.00 123.00
30-111-61-32-3-110-
73015
Binding Services 1,255.61 1,260.00 1,260.00 .00 .00 .00 .00
30-111-61-32-3-110-
76155
Audio Visual Media 2,159.21 2,160.00 2,170.94 .00 .00 .00 .00
Run by Mandy Hall on 04/09/2024 11:14:44 AM Page 35 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 111 - Salem High School
Function 61 - Instruction
Sub-Function 32 - Instr. Sup. - Media Services
Level 3 - Secondary
Program 110 - Regular Instruction
30-111-61-32-3-110-
76325
Library Books and Supplies 8,966.78 9,245.81 10,012.00 15,592.33 17,912.00 17,912.00 .00
30-111-61-32-3-110-
76330
Library Reference Materials 5,499.48 5,233.89 4,482.00 .00 .00 .00 .00
Program 110 - Regular Instruction Totals $202,716.55 $211,153.18 $234,048.27 $181,373.23 $221,527.00 $239,768.00 $18,241.00
Level 3 - Secondary Totals $202,716.55 $211,153.18 $234,048.27 $181,373.23 $221,527.00 $239,768.00 $18,241.00
Sub-Function 32 - Instr. Sup. - Media Services
Totals
$202,716.55 $211,153.18 $234,048.27 $181,373.23 $221,527.00 $239,768.00 $18,241.00
Sub-Function 41 - Admin. Principals Office
Level 3 - Secondary
Program 110 - Regular Instruction
30-111-61-41-3-110-
71126
Compensation-Principals 119,767.74 126,810.96 133,158.00 100,102.02 133,143.00 135,216.00 2,073.00
30-111-61-41-3-110-
71127
Compensation-Asst Principals 169,841.16 219,193.56 230,152.56 186,339.03 230,138.00 251,721.00 21,583.00
30-111-61-41-3-110-
71150
Compensation-Clerical 155,157.08 157,591.35 179,653.45 143,330.63 180,908.00 193,746.00 12,838.00
30-111-61-41-3-110-
71200
Compensation-OT 287.80 1,982.69 3,113.34 691.28 2,500.00 2,500.00 .00
30-111-61-41-3-110-
71520
Compensation-Substitutes 38.36 3,376.32 310.28 .00 .00 .00 .00
30-111-61-41-3-110-
71665
Bonus Payments To Teachers 13,158.00 .00 13,158.00 .00 .00 .00 .00
30-111-61-41-3-110-
72100
FICA 33,350.50 36,823.63 40,884.13 31,555.60 41,822.00 44,613.00 2,791.00
30-111-61-41-3-110-
72210
VRS Pension Contribution 62,890.99 73,493.07 79,775.10 49,923.44 90,444.00 67,557.00 (22,887.00)
30-111-61-41-3-110-
72220
VRS Hybrid Pension Contribution 11,048.43 10,608.19 10,291.95 20,737.99 .00 28,953.00 28,953.00
30-111-61-41-3-110-
72300
Group Health and Dental Insurance 65,871.42 60,551.12 63,710.38 58,115.19 63,106.00 63,106.00 .00
30-111-61-41-3-110-
72400
VRS Group Life Insurance 5,961.39 6,780.83 7,261.91 5,697.01 7,292.00 7,781.00 489.00
30-111-61-41-3-110-
72510
Hybrid Disability Insurance 158.15 151.94 147.36 296.97 .00 .00 .00
30-111-61-41-3-110-
72750
VRS Retiree Health Care Credit 5,383.15 6,122.85 6,557.04 5,144.41 6,585.00 7,026.00 441.00
30-111-61-41-3-110-
72800
Termination Pay for Vac/Sick Leave 10,071.12 1,156.95 3,927.92 .00 .00 .00 .00
Run by Mandy Hall on 04/09/2024 11:14:44 AM Page 36 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 111 - Salem High School
Function 61 - Instruction
Sub-Function 41 - Admin. Principals Office
Level 3 - Secondary
Program 110 - Regular Instruction
30-111-61-41-3-110-
73160
Repair/Maint - School Office Equipment .00 .00 .00 203.65 .00 .00 .00
30-111-61-41-3-110-
75201
Postage-Student Mailings 3,870.30 2,776.78 4,299.89 3,079.72 4,300.00 4,300.00 .00
30-111-61-41-3-110-
75521
Travel-Principals 1,063.08 3,619.25 3,600.00 2,221.54 3,600.00 3,600.00 .00
30-111-61-41-3-110-
75803
Dues-Accreditation 1,338.00 1,414.00 1,578.00 1,600.00 2,574.00 2,574.00 .00
30-111-61-41-3-110-
76230
Commencement 12,092.65 8,854.29 10,863.39 1,863.66 8,850.00 11,850.00 3,000.00
Program 110 - Regular Instruction Totals $671,349.32 $721,307.78 $792,442.70 $610,902.14 $775,262.00 $824,543.00 $49,281.00
Level 3 - Secondary Totals $671,349.32 $721,307.78 $792,442.70 $610,902.14 $775,262.00 $824,543.00 $49,281.00
Sub-Function 41 - Admin. Principals Office Totals $671,349.32 $721,307.78 $792,442.70 $610,902.14 $775,262.00 $824,543.00 $49,281.00
Function 61 - Instruction Totals $9,224,720.41 $9,570,545.07 $10,477,236.76 $7,825,273.30 $10,269,262.00 $10,939,229.00 $669,967.00
Function 62 - Administration, Attend. & Health
Sub-Function 62 - Admin, Attend. & Health
Level 9 - District Wide
Program 222 - Health Services
30-111-62-62-9-222-
76100
Supplies - Nursing 425.39 543.36 552.74 390.28 556.00 556.00 .00
Program 222 - Health Services Totals $425.39 $543.36 $552.74 $390.28 $556.00 $556.00 $0.00
Level 9 - District Wide Totals $425.39 $543.36 $552.74 $390.28 $556.00 $556.00 $0.00
Sub-Function 62 - Admin, Attend. & Health Totals $425.39 $543.36 $552.74 $390.28 $556.00 $556.00 $0.00
Function 62 - Administration, Attend. & Health
Totals
$425.39 $543.36 $552.74 $390.28 $556.00 $556.00 $0.00
Function 64 - Operation & Maintenance
Sub-Function 64 - Operation & Maintenance
Level 9 - District Wide
Program 420 - Building Services
30-111-64-64-9-420-
71190
Compensation-Custodians 226,383.24 268,533.50 269,488.93 241,888.94 377,154.00 403,354.00 26,200.00
30-111-64-64-9-420-
71200
Compensation-OT 23,429.86 31,196.44 35,759.56 14,407.47 15,000.00 25,000.00 10,000.00
30-111-64-64-9-420-
71520
Compensation-Substitutes 4,460.03 3,667.04 6,955.20 3,895.03 7,000.00 7,000.00 .00
30-111-64-64-9-420-
71665
Bonus Payments To Teachers 16,254.00 .00 13,158.00 .00 .00 .00 .00
Run by Mandy Hall on 04/09/2024 11:14:44 AM Page 37 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 111 - Salem High School
Function 64 - Operation & Maintenance
Sub-Function 64 - Operation & Maintenance
Level 9 - District Wide
Program 420 - Building Services
30-111-64-64-9-420-
72100
FICA 19,107.12 22,543.88 23,845.21 18,842.92 30,535.00 33,305.00 2,770.00
30-111-64-64-9-420-
72210
VRS Pension Contribution 7,844.09 7,642.92 8,571.36 6,652.92 14,207.00 14,740.00 533.00
30-111-64-64-9-420-
72220
VRS Hybrid Pension Contribution 2,891.57 4,301.68 3,619.77 3,453.63 .00 6,317.00 6,317.00
30-111-64-64-9-420-
72300
Group Health and Dental Insurance 56,084.33 50,360.10 45,833.38 39,632.24 87,217.00 87,217.00 .00
30-111-64-64-9-420-
72400
VRS Group Life Insurance 2,871.56 3,321.75 3,348.91 3,199.87 5,054.00 5,405.00 351.00
30-111-64-64-9-420-
72510
Hybrid Disability Insurance 598.89 898.98 878.13 949.82 .00 .00 .00
30-111-64-64-9-420-
72600
Unemployment Compensation 65.04 .00 .00 .00 .00 .00 .00
30-111-64-64-9-420-
72700
Workers Compensation 3,016.00 2,923.00 1,491.35 .00 3,000.00 3,000.00 .00
30-111-64-64-9-420-
72750
VRS Retiree Health Care Credit 1,635.98 2,850.81 2,821.48 2,688.16 4,234.00 4,528.00 294.00
30-111-64-64-9-420-
72800
Termination Pay for Vac/Sick Leave 1,561.82 1,259.69 .00 .00 .00 .00 .00
30-111-64-64-9-420-
72850
OPEB ARC 1,613.16 2,575.00 1,519.00 .00 .00 .00 .00
30-111-64-64-9-420-
73180
Repair/Maint - Other Contracted 104,678.16 288,493.08 118,520.76 61,614.62 30,141.00 34,776.00 4,635.00
30-111-64-64-9-420-
74900
Building Maintenance -City 133,926.70 145,571.15 212,674.75 196,393.90 150,000.00 150,000.00 .00
30-111-64-64-9-420-
75001
Telecom/ Internet Services 7,289.35 7,518.83 6,753.54 4,849.90 8,000.00 8,000.00 .00
30-111-64-64-9-420-
75004
Utilities - Electric 229,610.26 301,987.20 304,527.33 255,699.54 319,200.00 319,200.00 .00
30-111-64-64-9-420-
75005
Utilities - Natural Gas 26,038.84 46,280.16 67,653.08 46,960.36 60,000.00 60,000.00 .00
30-111-64-64-9-420-
75009
Utilities - Water and Sewer 49,669.04 80,037.24 53,481.50 46,239.08 65,000.00 65,000.00 .00
30-111-64-64-9-420-
75529
Travel-Itinerant 65.10 .00 .00 .00 .00 .00 .00
30-111-64-64-9-420-
76055
Machines, Equipment and Tools <$5,000 3,276.60 .00 5,764.55 .00 1,800.00 1,800.00 .00
30-111-64-64-9-420-
76110
Supplies - Operational 32,283.16 43,655.45 43,703.02 35,999.40 25,000.00 25,000.00 .00
Program 420 - Building Services Totals $954,653.90 $1,315,617.90 $1,230,368.81 $983,367.80 $1,202,542.00 $1,253,642.00 $51,100.00
Run by Mandy Hall on 04/09/2024 11:14:44 AM Page 38 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 111 - Salem High School
Function 64 - Operation & Maintenance
Sub-Function 64 - Operation & Maintenance
Level 9 - District Wide
Program 430 - Grounds Services
30-111-64-64-9-430-
74910
Grounds Maintenance-City 25,812.54 44,016.33 45,398.17 45,087.32 46,135.00 46,515.00 380.00
Program 430 - Grounds Services Totals $25,812.54 $44,016.33 $45,398.17 $45,087.32 $46,135.00 $46,515.00 $380.00
Program 460 - Security Services
30-111-64-64-9-460-
71142
Compensation-Security Guard 684.25 .00 .00 .00 .00 .00 .00
30-111-64-64-9-460-
72100
FICA 52.34 .00 .00 .00 .00 .00 .00
Program 460 - Security Services Totals $736.59 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $981,203.03 $1,359,634.23 $1,275,766.98 $1,028,455.12 $1,248,677.00 $1,300,157.00 $51,480.00
Sub-Function 64 - Operation & Maintenance Totals $981,203.03 $1,359,634.23 $1,275,766.98 $1,028,455.12 $1,248,677.00 $1,300,157.00 $51,480.00
Function 64 - Operation & Maintenance Totals $981,203.03 $1,359,634.23 $1,275,766.98 $1,028,455.12 $1,248,677.00 $1,300,157.00 $51,480.00
Function 68 - Technology
Sub-Function 10 - Classroom Instruction
Level 9 - District Wide
Program 800 - Technology
30-111-68-10-9-800-
71139
Compensation-ITRT 36,507.15 44,718.84 37,359.00 34,203.24 43,659.00 46,119.00 2,460.00
30-111-68-10-9-800-
71665
Bonus Payments To Teachers 774.00 .00 774.00 .00 .00 .00 .00
30-111-68-10-9-800-
72100
FICA 2,831.32 3,401.32 2,851.10 2,618.04 3,340.00 3,528.00 188.00
30-111-68-10-9-800-
72210
VRS Pension Contribution 5,984.94 6,282.30 7,256.15 5,541.68 7,256.00 7,665.00 409.00
30-111-68-10-9-800-
72300
Group Health and Dental Insurance 3,506.88 3,833.80 3,976.06 3,398.22 4,971.00 4,971.00 .00
30-111-68-10-9-800-
72400
VRS Group Life Insurance 482.55 506.50 584.98 446.79 585.00 618.00 33.00
30-111-68-10-9-800-
72750
VRS Retiree Health Care Credit 435.68 457.40 528.22 403.44 528.00 558.00 30.00
30-111-68-10-9-800-
76305
ITRT 900.10 910.18 855.77 899.87 900.00 900.00 .00
30-111-68-10-9-800-
76545
Technology Repair and Replace 6,088.20 5,516.92 34,847.23 13,053.82 4,050.00 4,050.00 .00
Run by Mandy Hall on 04/09/2024 11:14:44 AM Page 39 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 111 - Salem High School
Function 68 - Technology
Sub-Function 10 - Classroom Instruction
Level 9 - District Wide
Program 800 - Technology
30-111-68-10-9-800-
78050
Technology Addl VPSA Eligible 450,410.27 200,064.95 60,524.14 228,013.00 90,750.00 180,000.00 89,250.00
Program 800 - Technology Totals $507,921.09 $265,692.21 $149,556.65 $288,578.10 $156,039.00 $248,409.00 $92,370.00
Level 9 - District Wide Totals $507,921.09 $265,692.21 $149,556.65 $288,578.10 $156,039.00 $248,409.00 $92,370.00
Sub-Function 10 - Classroom Instruction Totals $507,921.09 $265,692.21 $149,556.65 $288,578.10 $156,039.00 $248,409.00 $92,370.00
Function 68 - Technology Totals $507,921.09 $265,692.21 $149,556.65 $288,578.10 $156,039.00 $248,409.00 $92,370.00
Locations 111 - Salem High School Totals $10,714,269.92 $11,196,414.87 $11,903,113.13 $9,142,696.80 $11,674,534.00 $12,488,351.00 $813,817.00
Locations 112 - Andrew Lewis Middle School
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 4 - Middle
Program 110 - Regular Instruction
30-112-61-10-4-110-
71120
Compensation-Instructional Salaries 3,051,167.88 3,135,730.19 3,088,918.54 2,394,223.99 3,174,822.00 3,395,778.00 220,956.00
30-112-61-10-4-110-
71151
Compensation-Instructional Asst 65,486.75 72,979.29 81,653.38 65,565.48 111,412.00 97,755.00 (13,657.00)
30-112-61-10-4-110-
71159
Compensation- Accompanist 4,063.50 3,996.00 6,831.00 4,833.00 6,750.00 6,750.00 .00
30-112-61-10-4-110-
71200
Compensation-OT 206.66 191.73 595.56 44.32 .00 .00 .00
30-112-61-10-4-110-
71520
Compensation-Substitutes 66,349.11 89,335.98 122,345.28 59,196.24 70,000.00 70,000.00 .00
30-112-61-10-4-110-
71522
Compensation-REWIP Retirees 49,026.79 49,222.13 42,563.23 27,859.56 64,276.00 64,877.00 601.00
30-112-61-10-4-110-
71650
Compensation-NBC Teacher Bonus 15,000.00 10,000.00 5,000.00 4,250.00 5,000.00 7,500.00 2,500.00
30-112-61-10-4-110-
71665
Bonus Payments To Teachers 87,462.00 .00 56,928.00 .00 .00 .00 .00
30-112-61-10-4-110-
72100
FICA 242,842.45 245,342.27 248,705.98 187,728.75 262,568.00 278,663.00 16,095.00
30-112-61-10-4-110-
72210
VRS Pension Contribution 440,481.27 438,773.49 405,682.18 307,337.71 546,172.00 406,438.00 (139,734.00)
30-112-61-10-4-110-
72220
VRS Hybrid Pension Contribution 75,561.97 87,578.21 113,819.42 73,905.91 .00 164,781.00 164,781.00
Run by Mandy Hall on 04/09/2024 11:14:44 AM Page 40 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 112 - Andrew Lewis Middle School
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 4 - Middle
Program 110 - Regular Instruction
30-112-61-10-4-110-
72300
Group Health and Dental Insurance 366,324.32 375,817.70 401,989.02 302,353.24 397,223.00 397,223.00 .00
30-112-61-10-4-110-
72400
VRS Group Life Insurance 41,606.01 42,691.74 41,980.28 30,126.47 44,036.00 46,813.00 2,777.00
30-112-61-10-4-110-
72510
Hybrid Disability Insurance 1,082.03 1,299.34 1,646.86 1,074.03 .00 .00 .00
30-112-61-10-4-110-
72600
Unemployment Compensation 150.88 .00 .00 .00 .00 .00 .00
30-112-61-10-4-110-
72700
Workers Compensation 17,783.00 17,234.00 14,913.50 .00 20,000.00 20,000.00 .00
30-112-61-10-4-110-
72750
VRS Retiree Health Care Credit 37,569.98 38,550.77 37,907.53 27,203.74 39,763.00 42,272.00 2,509.00
30-112-61-10-4-110-
72800
Termination Pay for Vac/Sick Leave 6,018.00 28,700.00 7,740.00 .00 .00 .00 .00
30-112-61-10-4-110-
72850
OPEB ARC 17,122.49 15,064.00 15,193.00 .00 .00 .00 .00
30-112-61-10-4-110-
73037
Contractual Services - Other 2,070.00 .00 .00 .00 .00 .00 .00
30-112-61-10-4-110-
73126
Repair & Maint - Athletic Equipment 2,054.41 6,093.00 3,052.00 3,137.00 3,042.00 4,692.00 1,650.00
30-112-61-10-4-110-
73135
Repair/Maint - Band Instruments 2,949.59 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 .00
30-112-61-10-4-110-
73140
Repair/Maint - Business Ed 217.72 240.32 234.47 239.97 240.00 .00 (240.00)
30-112-61-10-4-110-
73145
Repair/Maint - Family and Consumer
Science
198.40 59.08 83.93 348.34 706.00 706.00 .00
30-112-61-10-4-110-
73148
Repair & Maint - Foreign Language Dept 327.26 318.65 320.89 325.58 338.00 .00 (338.00)
30-112-61-10-4-110-
73150
Repair/Maint - Math 1,949.84 1,963.25 1,959.98 1,937.74 1,964.00 .00 (1,964.00)
30-112-61-10-4-110-
73154
Repair & Maint - PE Equipment 280.00 .00 209.49 279.15 280.00 .00 (280.00)
30-112-61-10-4-110-
73155
Repair/Maint - Piano 275.28 280.00 61.00 .00 280.00 280.00 .00
30-112-61-10-4-110-
73165
Repair/Maint - Science 2,329.35 539.68 .00 2,384.76 2,385.00 .00 (2,385.00)
30-112-61-10-4-110-
73175
Repair/Maint- Computer 197.50 340.90 244.97 225.73 270.00 .00 (270.00)
30-112-61-10-4-110-
73255
Professional Development 199.00 199.40 49.99 125.00 200.00 200.00 .00
30-112-61-10-4-110-
76010
Agenda Books 2,541.60 1,850.88 3,264.31 568.32 3,394.00 3,394.00 .00
Run by Mandy Hall on 04/09/2024 11:14:44 AM Page 41 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 112 - Andrew Lewis Middle School
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 4 - Middle
Program 110 - Regular Instruction
30-112-61-10-4-110-
76015
Allotment 28,567.13 36,889.19 36,899.31 29,069.68 43,708.00 44,800.00 1,092.00
30-112-61-10-4-110-
76045
Furniture and Equip <$5,000 970.07 2,920.45 8,162.57 1,435.68 4,127.00 4,127.00 .00
30-112-61-10-4-110-
76075
Registration Guide .00 .00 299.59 .00 300.00 300.00 .00
30-112-61-10-4-110-
76085
School Improvement 39.48 84.72 100.00 100.00 100.00 100.00 .00
30-112-61-10-4-110-
76090
Student Recognition 1,347.21 524.29 843.00 4,716.19 5,620.00 5,620.00 .00
30-112-61-10-4-110-
76135
Art Supplies and Equipment <$5,000 2,495.38 2,496.59 2,748.62 3,000.79 3,000.00 3,000.00 .00
30-112-61-10-4-110-
76170
Band 1,591.34 25,077.45 12,090.09 6,934.50 7,000.00 7,000.00 .00
30-112-61-10-4-110-
76185
Business Education 1,251.00 1,258.21 1,260.74 1,259.72 1,261.00 1,500.00 239.00
30-112-61-10-4-110-
76215
Choir 1,926.69 1,944.24 2,218.11 2,016.24 1,940.00 1,940.00 .00
30-112-61-10-4-110-
76235
Drama .00 .00 .00 383.61 410.00 410.00 .00
30-112-61-10-4-110-
76260
Family and Consumer Science 2,937.46 4,081.78 4,437.30 3,930.20 5,000.00 6,000.00 1,000.00
30-112-61-10-4-110-
76270
Foreign Language 174.35 184.84 193.37 197.00 194.00 472.00 278.00
30-112-61-10-4-110-
76290
Health 461.77 739.30 519.62 99.89 486.00 486.00 .00
30-112-61-10-4-110-
76300
Intro to Computers 825.09 796.68 839.00 836.68 839.00 839.00 .00
30-112-61-10-4-110-
76320
Language Arts 4,141.82 3,544.71 4,434.94 3,119.04 4,442.00 4,442.00 .00
30-112-61-10-4-110-
76345
Mathematics 1,208.05 1,238.27 1,244.71 1,247.89 1,248.00 2,812.00 1,564.00
30-112-61-10-4-110-
76360
Physical Education 560.00 826.85 559.34 888.28 560.00 840.00 280.00
30-112-61-10-4-110-
76380
Science 1,703.67 1,405.59 4,182.46 1,869.69 2,000.00 3,800.00 1,800.00
30-112-61-10-4-110-
76385
Social Studies .00 762.98 711.14 1,050.53 1,000.00 1,000.00 .00
30-112-61-10-4-110-
76440
Technology Education 5,395.94 6,097.60 6,501.58 6,396.66 6,503.00 6,503.00 .00
30-112-61-10-4-110-
76515
Software-Instructional 9,392.58 9,053.96 7,845.65 12,399.34 12,400.00 10,470.00 (1,930.00)
Run by Mandy Hall on 04/09/2024 11:14:44 AM Page 42 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 112 - Andrew Lewis Middle School
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 4 - Middle
Program 110 - Regular Instruction
30-112-61-10-4-110-
76530
Computer Supplies 3,572.32 4,036.78 4,895.91 3,992.61 2,500.00 5,325.00 2,825.00
Program 110 - Regular Instruction Totals $4,669,456.39 $4,771,356.48 $4,807,880.84 $3,583,218.25 $4,862,759.00 $5,122,908.00 $260,149.00
Program 120 - Special Education
30-112-61-10-4-120-
71120
Compensation-Instructional Salaries 282,205.83 279,535.33 246,382.01 221,948.19 295,209.00 433,240.00 138,031.00
30-112-61-10-4-120-
71151
Compensation-Instructional Asst 44,062.72 65,822.59 95,406.87 73,790.39 106,229.00 162,155.00 55,926.00
30-112-61-10-4-120-
71520
Compensation-Substitutes .00 686.00 6,236.32 1,235.19 .00 .00 .00
30-112-61-10-4-120-
71522
Compensation-REWIP Retirees 8,078.24 2,982.51 2,375.58 .00 .00 .00 .00
30-112-61-10-4-120-
71665
Bonus Payments To Teachers 10,836.00 .00 20,124.00 .00 .00 .00 .00
30-112-61-10-4-120-
72100
FICA 24,680.57 26,186.17 28,202.57 22,273.52 30,710.00 45,548.00 14,838.00
30-112-61-10-4-120-
72210
VRS Pension Contribution 43,028.10 31,814.46 24,810.30 13,794.40 66,719.00 29,686.00 (37,033.00)
30-112-61-10-4-120-
72220
VRS Hybrid Pension Contribution 9,671.91 27,863.24 32,272.95 30,849.21 .00 69,268.00 69,268.00
30-112-61-10-4-120-
72300
Group Health and Dental Insurance 57,484.08 51,477.36 53,537.97 47,115.26 51,249.00 51,249.00 .00
30-112-61-10-4-120-
72400
VRS Group Life Insurance 4,248.99 4,811.56 4,602.48 3,599.45 5,379.00 7,978.00 2,599.00
30-112-61-10-4-120-
72510
Hybrid Disability Insurance 138.57 398.94 462.17 441.77 .00 .00 .00
30-112-61-10-4-120-
72600
Unemployment Compensation 1,094.16 .00 .00 .00 .00 .00 .00
30-112-61-10-4-120-
72750
VRS Retiree Health Care Credit 3,836.71 4,344.70 4,155.88 3,250.22 4,857.00 7,204.00 2,347.00
30-112-61-10-4-120-
72800
Termination Pay for Vac/Sick Leave 2,020.00 46.67 .00 .00 .00 .00 .00
30-112-61-10-4-120-
76390
Sp Ed LD 1,056.98 1,057.14 1,034.41 1,552.39 1,060.00 2,005.00 945.00
30-112-61-10-4-120-
76405
Sp Ed EMH 262.30 221.93 264.91 65.79 265.00 .00 (265.00)
30-112-61-10-4-120-
76410
Sp Ed ID 149.70 149.25 279.94 101.21 150.00 .00 (150.00)
30-112-61-10-4-120-
76415
Sp Ed BD 510.35 493.88 425.00 94.33 530.00 .00 (530.00)
Run by Mandy Hall on 04/09/2024 11:14:44 AM Page 43 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 112 - Andrew Lewis Middle School
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 4 - Middle
Program 120 - Special Education
30-112-61-10-4-120-
76431
Special Ed - General .00 .02 .00 .00 .00 .00 .00
Program 120 - Special Education Totals $493,365.21 $497,891.75 $520,573.36 $420,111.32 $562,357.00 $808,333.00 $245,976.00
Program 130 - Vocational
30-112-61-10-4-130-
71120
Compensation-Instructional Salaries 240,813.29 275,927.00 307,324.87 223,735.26 274,741.00 295,875.00 21,134.00
30-112-61-10-4-130-
71665
Bonus Payments To Teachers 6,192.00 .00 6,192.00 .00 .00 .00 .00
30-112-61-10-4-130-
72100
FICA 17,767.57 20,192.35 22,911.35 16,386.75 21,018.00 22,634.00 1,616.00
30-112-61-10-4-130-
72210
VRS Pension Contribution 40,536.64 44,686.00 50,647.80 34,236.88 45,662.00 49,174.00 3,512.00
30-112-61-10-4-130-
72300
Group Health and Dental Insurance 22,510.32 24,605.28 27,962.24 22,191.84 32,828.00 32,828.00 .00
30-112-61-10-4-130-
72400
VRS Group Life Insurance 3,268.25 3,602.80 4,083.50 2,760.41 3,682.00 3,965.00 283.00
30-112-61-10-4-130-
72750
VRS Retiree Health Care Credit 2,951.24 3,253.40 3,687.30 2,492.66 3,324.00 3,580.00 256.00
Program 130 - Vocational Totals $334,039.31 $372,266.83 $422,809.06 $301,803.80 $381,255.00 $408,056.00 $26,801.00
Program 140 - Gifted
30-112-61-10-4-140-
72100
FICA .00 .00 7.23 .00 .00 .00 .00
Program 140 - Gifted Totals $0.00 $0.00 $7.23 $0.00 $0.00 $0.00 $0.00
Program 150 - Other
30-112-61-10-4-150-
71200
Compensation-OT .00 184.16 .00 .00 .00 .00 .00
30-112-61-10-4-150-
71620
Compensation-Extracurricular
Supplements
145,930.34 154,571.32 163,780.36 132,419.42 177,547.00 177,363.00 (184.00)
30-112-61-10-4-150-
72100
FICA 11,156.28 13,220.07 14,132.57 10,243.03 13,582.00 13,568.00 (14.00)
30-112-61-10-4-150-
76030
Athletics/Athletic Equipment <$5,000 5,993.15 3,857.44 7,199.14 7,156.71 7,200.00 7,200.00 .00
Program 150 - Other Totals $163,079.77 $171,832.99 $185,112.07 $149,819.16 $198,329.00 $198,131.00 ($198.00)
Level 4 - Middle Totals $5,659,940.68 $5,813,348.05 $5,936,382.56 $4,454,952.53 $6,004,700.00 $6,537,428.00 $532,728.00
Sub-Function 10 - Classroom Instruction Totals $5,659,940.68 $5,813,348.05 $5,936,382.56 $4,454,952.53 $6,004,700.00 $6,537,428.00 $532,728.00
Run by Mandy Hall on 04/09/2024 11:14:44 AM Page 44 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 112 - Andrew Lewis Middle School
Function 61 - Instruction
Sub-Function 21 - Student Guidance
Level 4 - Middle
Program 110 - Regular Instruction
30-112-61-21-4-110-
71124
Compensation-Guidance Counselors 197,543.08 198,772.92 222,160.69 154,410.68 234,623.00 223,795.00 (10,828.00)
30-112-61-21-4-110-
71150
Compensation-Clerical 37,951.18 41,325.07 46,446.60 32,198.94 48,580.00 44,240.00 (4,340.00)
30-112-61-21-4-110-
71200
Compensation-OT 593.56 267.12 407.71 338.76 .00 .00 .00
30-112-61-21-4-110-
71665
Bonus Payments To Teachers 5,882.40 .00 5,882.40 .00 .00 .00 .00
30-112-61-21-4-110-
72100
FICA 17,731.06 17,848.45 21,019.79 14,016.19 21,665.00 20,505.00 (1,160.00)
30-112-61-21-4-110-
72210
VRS Pension Contribution 27,391.06 29,268.14 30,332.23 18,669.61 47,068.00 31,183.00 (15,885.00)
30-112-61-21-4-110-
72220
VRS Hybrid Pension Contribution 11,733.25 12,511.04 14,382.70 12,669.15 .00 13,364.00 13,364.00
30-112-61-21-4-110-
72300
Group Health and Dental Insurance 36,698.42 36,575.42 39,881.04 28,871.06 32,828.00 32,828.00 .00
30-112-61-21-4-110-
72400
VRS Group Life Insurance 3,154.40 3,368.42 3,605.19 2,526.69 3,795.00 3,592.00 (203.00)
30-112-61-21-4-110-
72510
Hybrid Disability Insurance 168.01 179.21 206.00 181.37 .00 .00 .00
30-112-61-21-4-110-
72750
VRS Retiree Health Care Credit 2,848.30 3,041.67 3,255.42 2,281.58 3,427.00 3,243.00 (184.00)
30-112-61-21-4-110-
72800
Termination Pay for Vac/Sick Leave .00 .00 11,915.05 .00 .00 .00 .00
30-112-61-21-4-110-
76195
Career Education 436.18 441.75 436.18 465.00 465.00 .00 (465.00)
30-112-61-21-4-110-
76285
Guidance 384.32 659.85 383.37 705.27 406.00 871.00 465.00
Program 110 - Regular Instruction Totals $342,515.22 $344,259.06 $400,314.37 $267,334.30 $392,857.00 $373,621.00 ($19,236.00)
Program 120 - Special Education
30-112-61-21-4-120-
71124
Compensation-Guidance Counselors 10,397.00 10,461.73 11,692.67 .00 .00 .00 .00
30-112-61-21-4-120-
71150
Compensation-Clerical 1,997.43 2,175.00 2,444.56 .00 .00 .00 .00
30-112-61-21-4-120-
71200
Compensation-OT 31.24 14.06 21.46 .00 .00 .00 .00
30-112-61-21-4-120-
71665
Bonus Payments To Teachers 309.60 .00 309.60 .00 .00 .00 .00
30-112-61-21-4-120-
72100
FICA 933.21 939.39 1,106.31 .00 .00 .00 .00
Run by Mandy Hall on 04/09/2024 11:14:44 AM Page 45 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 112 - Andrew Lewis Middle School
Function 61 - Instruction
Sub-Function 21 - Student Guidance
Level 4 - Middle
Program 120 - Special Education
30-112-61-21-4-120-
72210
VRS Pension Contribution 1,441.63 1,540.43 1,596.43 .00 .00 .00 .00
30-112-61-21-4-120-
72220
VRS Hybrid Pension Contribution 617.54 658.48 756.98 .00 .00 .00 .00
30-112-61-21-4-120-
72300
Group Health and Dental Insurance 1,931.50 1,925.02 2,099.00 .00 .00 .00 .00
30-112-61-21-4-120-
72400
VRS Group Life Insurance 166.02 177.29 189.75 .00 .00 .00 .00
30-112-61-21-4-120-
72510
Hybrid Disability Insurance 8.84 9.43 10.84 .00 .00 .00 .00
30-112-61-21-4-120-
72750
VRS Retiree Health Care Credit 149.91 160.09 171.34 .00 .00 .00 .00
30-112-61-21-4-120-
72800
Termination Pay for Vac/Sick Leave .00 .00 627.11 .00 .00 .00 .00
30-112-61-21-4-120-
76195
Career Education 22.96 23.25 22.95 .00 .00 .00 .00
30-112-61-21-4-120-
76285
Guidance 20.23 34.73 20.18 .00 .00 .00 .00
Program 120 - Special Education Totals $18,027.11 $18,118.90 $21,069.18 $0.00 $0.00 $0.00 $0.00
Level 4 - Middle Totals $360,542.33 $362,377.96 $421,383.55 $267,334.30 $392,857.00 $373,621.00 ($19,236.00)
Sub-Function 21 - Student Guidance Totals $360,542.33 $362,377.96 $421,383.55 $267,334.30 $392,857.00 $373,621.00 ($19,236.00)
Sub-Function 32 - Instr. Sup. - Media Services
Level 4 - Middle
Program 110 - Regular Instruction
30-112-61-32-4-110-
71122
Compensation-Librarians 55,149.46 58,496.04 68,675.61 54,661.62 68,215.00 73,946.00 5,731.00
30-112-61-32-4-110-
71152
Compensation - Media Clerk 46,333.04 49,071.62 53,916.46 42,251.95 53,854.00 57,675.00 3,821.00
30-112-61-32-4-110-
71200
Compensation-OT 58.41 .00 .00 .00 .00 .00 .00
30-112-61-32-4-110-
71520
Compensation-Substitutes .00 91.88 .00 .00 .00 .00 .00
30-112-61-32-4-110-
71650
Compensation-NBC Teacher Bonus .00 .00 5,000.00 4,250.00 .00 .00 .00
30-112-61-32-4-110-
71665
Bonus Payments To Teachers 3,096.00 .00 3,096.00 .00 .00 .00 .00
30-112-61-32-4-110-
72100
FICA 7,187.12 7,752.52 9,924.86 7,694.12 9,338.00 10,069.00 731.00
30-112-61-32-4-110-
72210
VRS Pension Contribution 16,779.80 17,821.70 20,142.70 15,064.90 20,288.00 21,875.00 1,587.00
Run by Mandy Hall on 04/09/2024 11:14:44 AM Page 46 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 112 - Andrew Lewis Middle School
Function 61 - Instruction
Sub-Function 32 - Instr. Sup. - Media Services
Level 4 - Middle
Program 110 - Regular Instruction
30-112-61-32-4-110-
72300
Group Health and Dental Insurance 14,094.24 15,649.12 8,707.28 6,796.44 16,414.00 16,414.00 .00
30-112-61-32-4-110-
72400
VRS Group Life Insurance 1,352.86 1,436.90 1,624.00 1,214.58 1,636.00 1,764.00 128.00
30-112-61-32-4-110-
72750
VRS Retiree Health Care Credit 1,221.63 1,297.50 1,466.40 1,096.78 1,477.00 1,593.00 116.00
30-112-61-32-4-110-
73130
Repair/Maint - Audio/Visual 2,010.93 1,706.00 1,483.17 1,994.26 2,000.00 .00 (2,000.00)
30-112-61-32-4-110-
76155
Audio Visual Media 2,920.27 2,955.00 2,734.92 2,730.90 2,735.00 .00 (2,735.00)
30-112-61-32-4-110-
76325
Library Books and Supplies 6,329.38 6,633.33 7,507.07 6,716.87 6,427.00 14,432.00 8,005.00
30-112-61-32-4-110-
76330
Library Reference Materials 2,909.68 2,295.05 2,535.94 2,482.70 2,500.00 .00 (2,500.00)
30-112-61-32-4-110-
76355
Periodicals 55.00 500.00 428.52 247.72 500.00 .00 (500.00)
Program 110 - Regular Instruction Totals $159,497.82 $165,706.66 $187,242.93 $147,202.84 $185,384.00 $197,768.00 $12,384.00
Level 4 - Middle Totals $159,497.82 $165,706.66 $187,242.93 $147,202.84 $185,384.00 $197,768.00 $12,384.00
Sub-Function 32 - Instr. Sup. - Media Services
Totals
$159,497.82 $165,706.66 $187,242.93 $147,202.84 $185,384.00 $197,768.00 $12,384.00
Sub-Function 41 - Admin. Principals Office
Level 4 - Middle
Program 110 - Regular Instruction
30-112-61-41-4-110-
71126
Compensation-Principals 103,394.76 109,896.00 115,383.96 93,104.76 115,384.00 125,783.00 10,399.00
30-112-61-41-4-110-
71127
Compensation-Asst Principals 179,338.50 188,598.96 182,541.00 125,599.02 182,526.00 169,662.00 (12,864.00)
30-112-61-41-4-110-
71150
Compensation-Clerical 70,780.86 79,298.95 91,057.21 65,383.68 90,542.00 96,967.00 6,425.00
30-112-61-41-4-110-
71200
Compensation-OT 793.79 2,281.22 2,084.06 2,661.55 1,000.00 2,000.00 1,000.00
30-112-61-41-4-110-
71520
Compensation-Substitutes 1,195.28 6,785.68 3,891.00 5,638.94 .00 .00 .00
30-112-61-41-4-110-
71665
Bonus Payments To Teachers 7,740.00 .00 7,740.00 .00 .00 .00 .00
30-112-61-41-4-110-
72100
FICA 26,352.76 28,287.45 30,947.59 22,284.15 29,793.00 30,173.00 380.00
30-112-61-41-4-110-
72210
VRS Pension Contribution 52,382.22 55,791.96 56,721.36 40,773.85 64,561.00 45,653.00 (18,908.00)
Run by Mandy Hall on 04/09/2024 11:14:44 AM Page 47 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 112 - Andrew Lewis Middle School
Function 61 - Instruction
Sub-Function 41 - Admin. Principals Office
Level 4 - Middle
Program 110 - Regular Instruction
30-112-61-41-4-110-
72220
VRS Hybrid Pension Contribution 6,312.54 6,941.76 7,839.48 6,352.78 .00 19,566.00 19,566.00
30-112-61-41-4-110-
72300
Group Health and Dental Insurance 41,320.74 41,820.38 44,249.00 25,776.53 36,035.00 36,035.00 .00
30-112-61-41-4-110-
72400
VRS Group Life Insurance 4,732.32 5,058.00 5,205.24 3,799.67 5,205.00 5,258.00 53.00
30-112-61-41-4-110-
72510
Hybrid Disability Insurance 90.36 99.36 112.32 90.96 .00 .00 .00
30-112-61-41-4-110-
72750
VRS Retiree Health Care Credit 4,273.20 4,567.32 4,700.28 3,431.07 4,700.00 4,748.00 48.00
30-112-61-41-4-110-
72800
Termination Pay for Vac/Sick Leave .00 .00 10,062.82 1,974.94 .00 .00 .00
30-112-61-41-4-110-
73160
Repair/Maint - School Office Equipment 4,554.90 5,361.30 5,559.09 5,825.65 5,580.00 11,160.00 5,580.00
30-112-61-41-4-110-
73161
Lease Offset .00 .00 (2,968.08).00 .00 .00 .00
30-112-61-41-4-110-
75200
Postage 750.00 996.21 1,003.88 959.92 1,000.00 1,750.00 750.00
30-112-61-41-4-110-
75521
Travel-Principals 742.00 800.41 533.43 448.05 1,000.00 1,000.00 .00
30-112-61-41-4-110-
75803
Dues-Accreditation 650.98 536.00 736.00 200.00 1,000.00 1,000.00 .00
30-112-61-41-4-110-
78070
Inception of Lease - Capital Outlay .00 .00 22,494.22 .00 .00 .00 .00
Program 110 - Regular Instruction Totals $505,405.21 $537,120.96 $589,893.86 $404,305.52 $538,326.00 $550,755.00 $12,429.00
Level 4 - Middle Totals $505,405.21 $537,120.96 $589,893.86 $404,305.52 $538,326.00 $550,755.00 $12,429.00
Sub-Function 41 - Admin. Principals Office Totals $505,405.21 $537,120.96 $589,893.86 $404,305.52 $538,326.00 $550,755.00 $12,429.00
Function 61 - Instruction Totals $6,685,386.04 $6,878,553.63 $7,134,902.90 $5,273,795.19 $7,121,267.00 $7,659,572.00 $538,305.00
Run by Mandy Hall on 04/09/2024 11:14:44 AM Page 48 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 112 - Andrew Lewis Middle School
Function 62 - Administration, Attend. & Health
Sub-Function 62 - Admin, Attend. & Health
Level 9 - District Wide
Program 222 - Health Services
30-112-62-62-9-222-
76100
Supplies - Nursing 629.67 626.50 629.28 614.35 630.00 630.00 .00
Program 222 - Health Services Totals $629.67 $626.50 $629.28 $614.35 $630.00 $630.00 $0.00
Level 9 - District Wide Totals $629.67 $626.50 $629.28 $614.35 $630.00 $630.00 $0.00
Sub-Function 62 - Admin, Attend. & Health Totals $629.67 $626.50 $629.28 $614.35 $630.00 $630.00 $0.00
Function 62 - Administration, Attend. & Health
Totals
$629.67 $626.50 $629.28 $614.35 $630.00 $630.00 $0.00
Function 64 - Operation & Maintenance
Sub-Function 64 - Operation & Maintenance
Level 9 - District Wide
Program 420 - Building Services
30-112-64-64-9-420-
71190
Compensation-Custodians 250,772.75 236,784.90 311,773.78 247,091.62 353,253.00 384,351.00 31,098.00
30-112-64-64-9-420-
71200
Compensation-OT 9,997.63 12,015.14 16,078.89 8,982.79 9,000.00 12,000.00 3,000.00
30-112-64-64-9-420-
71520
Compensation-Substitutes 5,329.20 357.76 .00 .00 4,000.00 4,000.00 .00
30-112-64-64-9-420-
71665
Bonus Payments To Teachers 14,706.00 .00 13,932.00 .00 .00 .00 .00
30-112-64-64-9-420-
72100
FICA 20,664.22 18,574.45 24,958.02 18,972.58 28,018.00 30,627.00 2,609.00
30-112-64-64-9-420-
72210
VRS Pension Contribution 8,778.81 8,954.10 9,589.68 7,601.91 14,137.00 14,523.00 386.00
30-112-64-64-9-420-
72220
VRS Hybrid Pension Contribution 2,834.39 1,944.86 4,392.25 2,651.38 .00 6,224.00 6,224.00
30-112-64-64-9-420-
72300
Group Health and Dental Insurance 60,094.10 51,963.26 66,684.44 51,500.59 61,098.00 61,098.00 .00
30-112-64-64-9-420-
72400
VRS Group Life Insurance 3,231.44 3,109.11 4,185.36 3,297.57 4,734.00 5,150.00 416.00
30-112-64-64-9-420-
72510
Hybrid Disability Insurance 650.68 646.81 1,034.68 812.22 .00 .00 .00
30-112-64-64-9-420-
72700
Workers Compensation 2,262.00 2,192.00 1,739.91 .00 3,000.00 3,000.00 .00
30-112-64-64-9-420-
72750
VRS Retiree Health Care Credit 1,864.34 2,657.86 3,517.08 2,771.24 3,971.00 4,320.00 349.00
30-112-64-64-9-420-
72800
Termination Pay for Vac/Sick Leave 360.83 2,005.33 .00 .00 .00 .00 .00
30-112-64-64-9-420-
72850
OPEB ARC 1,843.61 1,287.00 1,773.00 .00 .00 .00 .00
Run by Mandy Hall on 04/09/2024 11:14:44 AM Page 49 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 112 - Andrew Lewis Middle School
Function 64 - Operation & Maintenance
Sub-Function 64 - Operation & Maintenance
Level 9 - District Wide
Program 420 - Building Services
30-112-64-64-9-420-
73180
Repair/Maint - Other Contracted 13,483.97 15,334.94 25,152.25 19,071.29 28,141.00 33,609.00 5,468.00
30-112-64-64-9-420-
73184
Repair/Maint - Other Contracted -
AIIMS/Alt Ed
730.00 1,688.44 5,582.86 2,465.50 .00 3,000.00 3,000.00
30-112-64-64-9-420-
74900
Building Maintenance -City 63,886.08 82,286.75 124,940.13 74,999.01 73,000.00 73,000.00 .00
30-112-64-64-9-420-
74901
Alt. Ed. Building Maintenance - City 2,423.01 5,611.91 2,117.72 5,458.91 3,608.00 3,608.00 .00
30-112-64-64-9-420-
75001
Telecom/ Internet Services 6,730.80 6,967.40 4,891.54 3,409.69 7,000.00 7,000.00 .00
30-112-64-64-9-420-
75004
Utilities - Electric 166,067.96 186,314.96 200,637.25 153,357.28 203,000.00 203,000.00 .00
30-112-64-64-9-420-
75005
Utilities - Natural Gas 19,993.50 22,363.42 27,634.29 19,851.16 32,000.00 32,000.00 .00
30-112-64-64-9-420-
75009
Utilities - Water and Sewer 27,113.84 36,809.14 38,393.10 25,039.49 44,000.00 44,000.00 .00
30-112-64-64-9-420-
76055
Machines, Equipment and Tools <$5,000 2,076.85 .00 3,836.45 .00 2,750.00 2,750.00 .00
30-112-64-64-9-420-
76110
Supplies - Operational 28,585.25 27,035.76 40,680.75 33,386.21 17,000.00 17,000.00 .00
Program 420 - Building Services Totals $714,481.26 $726,905.30 $933,525.43 $680,720.44 $891,710.00 $944,260.00 $52,550.00
Program 430 - Grounds Services
30-112-64-64-9-430-
74910
Grounds Maintenance-City 8,788.44 11,672.56 10,063.65 8,393.45 11,565.00 11,565.00 .00
Program 430 - Grounds Services Totals $8,788.44 $11,672.56 $10,063.65 $8,393.45 $11,565.00 $11,565.00 $0.00
Level 9 - District Wide Totals $723,269.70 $738,577.86 $943,589.08 $689,113.89 $903,275.00 $955,825.00 $52,550.00
Sub-Function 64 - Operation & Maintenance Totals $723,269.70 $738,577.86 $943,589.08 $689,113.89 $903,275.00 $955,825.00 $52,550.00
Function 64 - Operation & Maintenance Totals $723,269.70 $738,577.86 $943,589.08 $689,113.89 $903,275.00 $955,825.00 $52,550.00
Function 68 - Technology
Sub-Function 10 - Classroom Instruction
Level 9 - District Wide
Program 800 - Technology
30-112-68-10-9-800-
71139
Compensation-ITRT 36,507.15 44,718.84 37,359.00 34,203.24 44,793.00 46,119.00 1,326.00
30-112-68-10-9-800-
71665
Bonus Payments To Teachers 774.00 .00 774.00 .00 .00 .00 .00
30-112-68-10-9-800-
72100
FICA 2,831.52 3,401.55 2,969.73 2,618.16 3,427.00 3,528.00 101.00
Run by Mandy Hall on 04/09/2024 11:14:44 AM Page 50 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 112 - Andrew Lewis Middle School
Function 68 - Technology
Sub-Function 10 - Classroom Instruction
Level 9 - District Wide
Program 800 - Technology
30-112-68-10-9-800-
72210
VRS Pension Contribution 5,985.04 6,282.40 7,256.15 5,541.76 7,445.00 7,665.00 220.00
30-112-68-10-9-800-
72300
Group Health and Dental Insurance 3,506.88 3,833.80 3,976.06 3,398.22 4,971.00 4,971.00 .00
30-112-68-10-9-800-
72400
VRS Group Life Insurance 482.55 506.50 585.09 446.79 600.00 618.00 18.00
30-112-68-10-9-800-
72750
VRS Retiree Health Care Credit 435.78 457.40 528.33 403.49 542.00 558.00 16.00
30-112-68-10-9-800-
76305
ITRT 1,445.00 1,443.60 1,440.08 538.82 1,445.00 1,445.00 .00
30-112-68-10-9-800-
76545
Technology Repair and Replace 2,809.60 1,810.75 15,262.32 62,888.32 4,106.00 4,106.00 .00
30-112-68-10-9-800-
78050
Technology Addl VPSA Eligible 59,393.81 31,527.04 49,788.59 2,463.00 63,750.00 .00 (63,750.00)
Program 800 - Technology Totals $114,171.33 $93,981.88 $119,939.35 $112,501.80 $131,079.00 $69,010.00 ($62,069.00)
Level 9 - District Wide Totals $114,171.33 $93,981.88 $119,939.35 $112,501.80 $131,079.00 $69,010.00 ($62,069.00)
Sub-Function 10 - Classroom Instruction Totals $114,171.33 $93,981.88 $119,939.35 $112,501.80 $131,079.00 $69,010.00 ($62,069.00)
Function 68 - Technology Totals $114,171.33 $93,981.88 $119,939.35 $112,501.80 $131,079.00 $69,010.00 ($62,069.00)
Locations 112 - Andrew Lewis Middle School Totals $7,523,456.74 $7,711,739.87 $8,199,060.61 $6,076,025.23 $8,156,251.00 $8,685,037.00 $528,786.00
Locations 113 - Carver Elementary
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 2 - Elementary
Program 110 - Regular Instruction
30-113-61-10-2-110-
71120
Compensation-Instructional Salaries 1,630,740.38 1,756,086.78 1,793,339.45 1,261,144.05 1,774,950.00 1,666,624.00 (108,326.00)
30-113-61-10-2-110-
71151
Compensation-Instructional Asst 103,851.84 115,782.78 156,566.39 127,031.11 155,349.00 188,723.00 33,374.00
30-113-61-10-2-110-
71200
Compensation-OT .00 .00 7.14 7.17 500.00 500.00 .00
30-113-61-10-2-110-
71520
Compensation-Substitutes 37,893.72 47,674.77 83,609.92 62,160.80 40,000.00 55,000.00 15,000.00
30-113-61-10-2-110-
71522
Compensation-REWIP Retirees 5,013.23 12,109.81 907.28 3,199.38 20,928.00 39,449.00 18,521.00
Run by Mandy Hall on 04/09/2024 11:14:45 AM Page 51 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 113 - Carver Elementary
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 2 - Elementary
Program 110 - Regular Instruction
30-113-61-10-2-110-
71650
Compensation-NBC Teacher Bonus 20,000.00 20,000.00 20,000.00 12,750.00 10,000.00 17,500.00 7,500.00
30-113-61-10-2-110-
71665
Bonus Payments To Teachers 54,954.00 .00 32,748.24 .00 .00 .00 .00
30-113-61-10-2-110-
72100
FICA 129,657.68 138,770.03 150,220.55 106,224.24 153,094.00 150,536.00 (2,558.00)
30-113-61-10-2-110-
72210
VRS Pension Contribution 230,396.93 231,742.50 224,874.52 137,688.33 320,816.00 207,707.00 (113,109.00)
30-113-61-10-2-110-
72220
VRS Hybrid Pension Contribution 58,330.52 78,798.56 98,339.59 73,060.21 .00 89,017.00 89,017.00
30-113-61-10-2-110-
72300
Group Health and Dental Insurance 215,217.40 226,182.02 272,773.41 204,096.09 263,374.00 272,360.00 8,986.00
30-113-61-10-2-110-
72400
VRS Group Life Insurance 23,278.75 25,037.44 26,207.54 17,113.01 25,866.00 23,924.00 (1,942.00)
30-113-61-10-2-110-
72510
Hybrid Disability Insurance 835.41 1,128.56 1,440.77 1,046.25 .00 .00 .00
30-113-61-10-2-110-
72600
Unemployment Compensation 3,028.42 .00 .00 .00 .00 .00 .00
30-113-61-10-2-110-
72700
Workers Compensation 10,092.00 9,780.00 9,350.77 .00 10,000.00 10,000.00 .00
30-113-61-10-2-110-
72750
VRS Retiree Health Care Credit 21,020.35 22,608.42 23,652.64 15,442.52 23,357.00 21,603.00 (1,754.00)
30-113-61-10-2-110-
72800
Termination Pay for Vac/Sick Leave .00 .00 2,107.33 .00 .00 .00 .00
30-113-61-10-2-110-
72850
OPEB ARC 10,197.45 9,656.00 9,526.00 .00 .00 .00 .00
30-113-61-10-2-110-
73153
Repair & Maint - Music Dept 128.16 .00 .00 .00 200.00 175.00 (25.00)
30-113-61-10-2-110-
76010
Agenda Books 897.75 897.75 1,030.75 1,200.66 900.00 900.00 .00
30-113-61-10-2-110-
76015
Allotment 15,730.64 19,154.65 22,762.23 19,904.75 21,478.00 21,513.00 35.00
30-113-61-10-2-110-
76045
Furniture and Equip <$5,000 129.99 647.53 1,787.75 4,731.26 12,128.00 6,556.00 (5,572.00)
30-113-61-10-2-110-
76085
School Improvement 82.15 .00 29.71 196.75 50.00 100.00 50.00
30-113-61-10-2-110-
76135
Art Supplies and Equipment <$5,000 250.00 250.00 2,067.65 283.53 700.00 4,500.00 3,800.00
30-113-61-10-2-110-
76350
Music .00 .00 .00 120.90 99.00 125.00 26.00
30-113-61-10-2-110-
76360
Physical Education 373.48 278.55 91.96 425.16 416.00 650.00 234.00
Run by Mandy Hall on 04/09/2024 11:14:45 AM Page 52 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 113 - Carver Elementary
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 2 - Elementary
Program 110 - Regular Instruction
30-113-61-10-2-110-
76365
Reading .00 .00 103.75 72.56 287.00 529.00 242.00
30-113-61-10-2-110-
76485
Supplies - Kindergarten 2,034.91 699.36 1,480.47 858.18 385.00 692.00 307.00
30-113-61-10-2-110-
76490
Supplies - First Grade 1,116.23 269.39 438.70 1,237.01 640.00 868.00 228.00
30-113-61-10-2-110-
76495
Supplies - Second Grade 1,451.47 311.32 670.30 248.91 694.00 514.00 (180.00)
30-113-61-10-2-110-
76500
Supplies - Third Grade 541.68 361.04 104.03 482.08 378.00 1,100.00 722.00
30-113-61-10-2-110-
76505
Supplies - Fourth Grade 475.32 139.90 220.28 765.83 932.00 718.00 (214.00)
30-113-61-10-2-110-
76510
Supplies - Fifth Grade 660.71 29.98 170.91 507.83 255.00 637.00 382.00
Program 110 - Regular Instruction Totals $2,578,380.57 $2,718,397.14 $2,936,630.03 $2,051,998.57 $2,837,776.00 $2,782,520.00 ($55,256.00)
Program 120 - Special Education
30-113-61-10-2-120-
71120
Compensation-Instructional Salaries 148,237.09 166,458.08 172,300.54 139,322.58 176,599.00 248,013.00 71,414.00
30-113-61-10-2-120-
71151
Compensation-Instructional Asst 13,774.09 18,127.84 38,401.06 32,027.88 41,240.00 62,632.00 21,392.00
30-113-61-10-2-120-
71520
Compensation-Substitutes 2,230.65 1,194.44 8,566.75 858.54 .00 .00 .00
30-113-61-10-2-120-
71665
Bonus Payments To Teachers 6,192.00 .00 4,644.00 .00 .00 .00 .00
30-113-61-10-2-120-
72100
FICA 12,317.93 13,144.36 16,036.86 12,607.73 16,665.00 23,764.00 7,099.00
30-113-61-10-2-120-
72210
VRS Pension Contribution 11,036.29 9,588.10 10,180.40 7,569.40 36,205.00 15,489.00 (20,716.00)
30-113-61-10-2-120-
72220
VRS Hybrid Pension Contribution 16,050.70 21,062.00 25,405.70 19,251.19 .00 36,140.00 36,140.00
30-113-61-10-2-120-
72300
Group Health and Dental Insurance 32,931.20 27,152.24 30,510.16 22,060.94 24,509.00 24,509.00 .00
30-113-61-10-2-120-
72400
VRS Group Life Insurance 2,183.86 2,471.10 2,871.05 2,162.37 2,919.00 4,163.00 1,244.00
30-113-61-10-2-120-
72510
Hybrid Disability Insurance 229.86 301.60 364.19 275.68 .00 .00 .00
30-113-61-10-2-120-
72600
Unemployment Compensation 728.33 .00 .00 .00 .00 .00 .00
30-113-61-10-2-120-
72750
VRS Retiree Health Care Credit 1,972.05 2,231.40 2,592.61 1,952.66 2,636.00 3,759.00 1,123.00
Run by Mandy Hall on 04/09/2024 11:14:45 AM Page 53 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 113 - Carver Elementary
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 2 - Elementary
Program 120 - Special Education
30-113-61-10-2-120-
76390
Sp Ed LD 239.37 317.74 961.71 422.47 .00 .00 .00
30-113-61-10-2-120-
76431
Special Ed - General .00 .00 .00 .00 640.00 636.00 (4.00)
30-113-61-10-2-120-
76438
Supplies - EL .00 .00 .00 .00 146.00 150.00 4.00
Program 120 - Special Education Totals $248,123.42 $262,048.90 $312,835.03 $238,511.44 $301,559.00 $419,255.00 $117,696.00
Program 180 - Pre-K Non- Sp Ed
30-113-61-10-2-180-
71110
Compensation-Administrative 15,319.73 18,038.33 15,392.05 14,153.85 17,949.00 19,223.00 1,274.00
30-113-61-10-2-180-
71120
Compensation-Instructional Salaries 43,731.52 50,274.96 62,081.04 47,499.33 62,081.00 66,286.00 4,205.00
30-113-61-10-2-180-
71151
Compensation-Instructional Asst .00 .00 .00 25,525.82 .00 51,546.00 51,546.00
30-113-61-10-2-180-
71665
Bonus Payments To Teachers 387.00 .00 1,935.00 .00 .00 .00 .00
30-113-61-10-2-180-
72100
FICA 3,781.92 4,461.12 5,486.00 6,230.69 6,122.00 10,485.00 4,363.00
30-113-61-10-2-180-
72210
VRS Pension Contribution 2,554.83 2,712.00 13,300.99 12,091.83 13,301.00 22,779.00 9,478.00
30-113-61-10-2-180-
72220
VRS Hybrid Pension Contribution 7,285.46 8,355.80 .00 2,964.85 .00 .00 .00
30-113-61-10-2-180-
72300
Group Health and Dental Insurance 9,575.04 11,135.32 9,317.14 11,052.48 8,202.00 8,202.00 .00
30-113-61-10-2-180-
72400
VRS Group Life Insurance 793.37 892.30 1,072.47 1,214.00 1,072.00 1,837.00 765.00
30-113-61-10-2-180-
72510
Hybrid Disability Insurance 104.31 119.70 .00 42.43 .00 .00 .00
30-113-61-10-2-180-
72750
VRS Retiree Health Care Credit 716.33 805.70 968.34 1,096.21 968.00 1,658.00 690.00
30-113-61-10-2-180-
73255
Professional Development 756.07 .00 .00 .00 .00 .00 .00
Program 180 - Pre-K Non- Sp Ed Totals $85,005.58 $96,795.23 $109,553.03 $121,871.49 $109,695.00 $182,016.00 $72,321.00
Level 2 - Elementary Totals $2,911,509.57 $3,077,241.27 $3,359,018.09 $2,412,381.50 $3,249,030.00 $3,383,791.00 $134,761.00
Level 8 - Pre-K
Program 180 - Pre-K Non- Sp Ed
30-113-61-10-8-180-
71120
Compensation-Instructional Salaries 8,828.84 .00 .00 .00 .00 .00 .00
Run by Mandy Hall on 04/09/2024 11:14:45 AM Page 54 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 113 - Carver Elementary
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 8 - Pre-K
Program 180 - Pre-K Non- Sp Ed
30-113-61-10-8-180-
71151
Compensation-Instructional Asst 22,129.84 16,776.97 46,204.18 4,629.90 27,479.00 .00 (27,479.00)
30-113-61-10-8-180-
71665
Bonus Payments To Teachers 1,548.00 .00 1,548.00 .00 .00 .00 .00
30-113-61-10-8-180-
72100
FICA 2,116.89 1,265.74 3,616.26 344.91 2,102.00 .00 (2,102.00)
30-113-61-10-8-180-
72210
VRS Pension Contribution 1,036.85 .00 .00 .00 .00 .00 .00
30-113-61-10-8-180-
72220
VRS Hybrid Pension Contribution 3,704.12 4,252.80 7,788.10 .00 4,567.00 .00 (4,567.00)
30-113-61-10-8-180-
72300
Group Health and Dental Insurance 6,593.98 6,646.72 7,540.48 1,307.56 6,500.00 .00 (6,500.00)
30-113-61-10-8-180-
72400
VRS Group Life Insurance 440.64 342.90 627.90 .00 368.00 .00 (368.00)
30-113-61-10-8-180-
72510
Hybrid Disability Insurance 53.03 60.90 117.09 .00 .00 .00 .00
30-113-61-10-8-180-
72750
VRS Retiree Health Care Credit 397.90 309.60 567.00 .00 332.00 .00 (332.00)
30-113-61-10-8-180-
73037
Contractual Services - Other 1,175.05 3,827.51 .00 8.00 .00 .00 .00
30-113-61-10-8-180-
73255
Professional Development (1,431.72).00 1,351.24 127.58 .00 .00 .00
30-113-61-10-8-180-
76435
Supplies - Instructional 2,099.97 1,689.05 5,998.02 2,374.61 .00 .00 .00
Program 180 - Pre-K Non- Sp Ed Totals $48,693.39 $35,172.19 $75,358.27 $8,792.56 $41,348.00 $0.00 ($41,348.00)
Level 8 - Pre-K Totals $48,693.39 $35,172.19 $75,358.27 $8,792.56 $41,348.00 $0.00 ($41,348.00)
Sub-Function 10 - Classroom Instruction Totals $2,960,202.96 $3,112,413.46 $3,434,376.36 $2,421,174.06 $3,290,378.00 $3,383,791.00 $93,413.00
Sub-Function 21 - Student Guidance
Level 2 - Elementary
Program 110 - Regular Instruction
30-113-61-21-2-110-
71124
Compensation-Guidance Counselors 59,066.72 61,214.00 65,619.25 67,849.13 68,820.00 91,890.00 23,070.00
30-113-61-21-2-110-
71665
Bonus Payments To Teachers 1,470.60 .00 1,838.25 .00 .00 .00 .00
30-113-61-21-2-110-
72100
FICA 4,283.30 4,437.13 4,925.33 4,918.33 5,223.00 7,030.00 1,807.00
30-113-61-21-2-110-
72210
VRS Pension Contribution 9,818.65 2,523.20 2,686.12 1,577.83 11,348.00 4,582.00 (6,766.00)
30-113-61-21-2-110-
72220
VRS Hybrid Pension Contribution .00 7,682.17 8,179.82 8,014.24 .00 10,690.00 10,690.00
Run by Mandy Hall on 04/09/2024 11:14:45 AM Page 55 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 113 - Carver Elementary
Function 61 - Instruction
Sub-Function 21 - Student Guidance
Level 2 - Elementary
Program 110 - Regular Instruction
30-113-61-21-2-110-
72300
Group Health and Dental Insurance 9,461.54 7,547.64 11,100.79 7,917.22 8,170.00 8,170.00 .00
30-113-61-21-2-110-
72400
VRS Group Life Insurance 791.63 822.89 876.09 773.36 915.00 1,231.00 316.00
30-113-61-21-2-110-
72510
Hybrid Disability Insurance .00 110.01 117.13 114.80 .00 .00 .00
30-113-61-21-2-110-
72750
VRS Retiree Health Care Credit 714.82 742.99 791.16 698.37 826.00 1,112.00 286.00
30-113-61-21-2-110-
76285
Guidance 431.10 .00 .00 281.93 190.00 190.00 .00
Program 110 - Regular Instruction Totals $86,038.36 $85,080.03 $96,133.94 $92,145.21 $95,492.00 $124,895.00 $29,403.00
Program 120 - Special Education
30-113-61-21-2-120-
71124
Compensation-Guidance Counselors 3,108.78 3,221.79 3,453.65 .00 .00 .00 .00
30-113-61-21-2-120-
71665
Bonus Payments To Teachers 77.40 .00 96.75 .00 .00 .00 .00
30-113-61-21-2-120-
72100
FICA 225.44 233.53 259.23 .00 .00 .00 .00
30-113-61-21-2-120-
72210
VRS Pension Contribution 516.77 132.80 141.38 .00 .00 .00 .00
30-113-61-21-2-120-
72220
VRS Hybrid Pension Contribution .00 404.33 430.52 .00 .00 .00 .00
30-113-61-21-2-120-
72300
Group Health and Dental Insurance 497.98 397.24 584.25 .00 .00 .00 .00
30-113-61-21-2-120-
72400
VRS Group Life Insurance 41.66 43.31 46.11 .00 .00 .00 .00
30-113-61-21-2-120-
72510
Hybrid Disability Insurance .00 5.79 6.17 .00 .00 .00 .00
30-113-61-21-2-120-
72750
VRS Retiree Health Care Credit 37.62 39.11 41.64 .00 .00 .00 .00
30-113-61-21-2-120-
76285
Guidance 22.69 .00 .00 .00 .00 .00 .00
Program 120 - Special Education Totals $4,528.34 $4,477.90 $5,059.70 $0.00 $0.00 $0.00 $0.00
Level 2 - Elementary Totals $90,566.70 $89,557.93 $101,193.64 $92,145.21 $95,492.00 $124,895.00 $29,403.00
Sub-Function 21 - Student Guidance Totals $90,566.70 $89,557.93 $101,193.64 $92,145.21 $95,492.00 $124,895.00 $29,403.00
Run by Mandy Hall on 04/09/2024 11:14:45 AM Page 56 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 113 - Carver Elementary
Function 61 - Instruction
Sub-Function 32 - Instr. Sup. - Media Services
Level 2 - Elementary
Program 110 - Regular Instruction
30-113-61-32-2-110-
71122
Compensation-Librarians 64,659.75 69,754.71 74,060.73 58,680.48 74,006.00 79,300.00 5,294.00
30-113-61-32-2-110-
71665
Bonus Payments To Teachers 1,548.00 .00 1,548.00 .00 .00 .00 .00
30-113-61-32-2-110-
72100
FICA 5,019.73 5,281.80 5,741.97 4,464.71 5,661.00 6,066.00 405.00
30-113-61-32-2-110-
72210
VRS Pension Contribution 10,699.08 11,393.20 12,128.90 9,040.55 12,300.00 13,180.00 880.00
30-113-61-32-2-110-
72300
Group Health and Dental Insurance 7,013.76 7,667.60 8,707.28 6,796.44 8,170.00 8,170.00 .00
30-113-61-32-2-110-
72400
VRS Group Life Insurance 862.62 918.60 977.90 728.91 992.00 1,063.00 71.00
30-113-61-32-2-110-
72600
Unemployment Compensation 269.92 .00 .00 .00 .00 .00 .00
30-113-61-32-2-110-
72750
VRS Retiree Health Care Credit 778.94 829.50 883.00 658.19 895.00 960.00 65.00
30-113-61-32-2-110-
73130
Repair/Maint - Audio/Visual 245.35 .00 .00 58.38 700.00 700.00 .00
30-113-61-32-2-110-
76155
Audio Visual Media 1,086.73 688.64 .00 10.00 300.00 250.00 (50.00)
30-113-61-32-2-110-
76325
Library Books and Supplies 4,547.57 4,128.57 9,941.00 6,708.09 5,620.00 5,620.00 .00
30-113-61-32-2-110-
76330
Library Reference Materials 1,333.54 953.19 965.44 1,106.16 1,780.00 1,780.00 .00
30-113-61-32-2-110-
76355
Periodicals 239.37 211.50 211.50 .00 100.00 150.00 50.00
Program 110 - Regular Instruction Totals $98,304.36 $101,827.31 $115,165.72 $88,251.91 $110,524.00 $117,239.00 $6,715.00
Level 2 - Elementary Totals $98,304.36 $101,827.31 $115,165.72 $88,251.91 $110,524.00 $117,239.00 $6,715.00
Sub-Function 32 - Instr. Sup. - Media Services
Totals
$98,304.36 $101,827.31 $115,165.72 $88,251.91 $110,524.00 $117,239.00 $6,715.00
Sub-Function 41 - Admin. Principals Office
Level 2 - Elementary
Program 110 - Regular Instruction
30-113-61-41-2-110-
71126
Compensation-Principals 100,319.79 105,915.00 111,203.04 73,331.22 111,203.00 109,006.00 (2,197.00)
30-113-61-41-2-110-
71127
Compensation-Asst Principals 63,991.71 71,363.96 75,588.06 60,008.22 75,875.00 79,210.00 3,335.00
30-113-61-41-2-110-
71150
Compensation-Clerical 39,805.63 45,314.47 51,264.97 40,142.46 46,898.00 53,829.00 6,931.00
Run by Mandy Hall on 04/09/2024 11:14:45 AM Page 57 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 113 - Carver Elementary
Function 61 - Instruction
Sub-Function 41 - Admin. Principals Office
Level 2 - Elementary
Program 110 - Regular Instruction
30-113-61-41-2-110-
71200
Compensation-OT 662.25 2,261.62 1,653.26 1,135.23 1,000.00 1,000.00 .00
30-113-61-41-2-110-
71520
Compensation-Substitutes 625.99 2,489.67 1,932.49 14,240.10 .00 .00 .00
30-113-61-41-2-110-
71522
Compensation-REWIP Retirees .00 .00 .00 .00 .00 39,449.00 39,449.00
30-113-61-41-2-110-
71665
Bonus Payments To Teachers 4,644.00 .00 4,644.00 .00 .00 .00 .00
30-113-61-41-2-110-
72100
FICA 15,568.25 16,758.38 19,130.63 14,202.21 17,976.00 21,611.00 3,635.00
30-113-61-41-2-110-
72210
VRS Pension Contribution 27,352.03 29,455.44 30,926.12 22,634.94 38,887.00 32,563.00 (6,324.00)
30-113-61-41-2-110-
72220
VRS Hybrid Pension Contribution 6,543.75 7,423.32 8,353.56 6,622.05 .00 13,956.00 13,956.00
30-113-61-41-2-110-
72300
Group Health and Dental Insurance 7,713.90 8,287.14 9,143.06 13,599.78 17,178.00 17,178.00 .00
30-113-61-41-2-110-
72400
VRS Group Life Insurance 2,732.94 2,973.40 3,167.02 2,358.89 3,135.00 3,751.00 616.00
30-113-61-41-2-110-
72510
Hybrid Disability Insurance 93.72 106.32 119.64 94.86 .00 .00 .00
30-113-61-41-2-110-
72750
VRS Retiree Health Care Credit 2,467.78 2,684.98 2,859.72 2,130.00 2,831.00 3,387.00 556.00
30-113-61-41-2-110-
72800
Termination Pay for Vac/Sick Leave .00 .00 9,979.76 .00 .00 .00 .00
30-113-61-41-2-110-
73160
Repair/Maint - School Office Equipment 10,045.90 6,638.16 11,733.69 7,022.10 12,241.00 12,241.00 .00
30-113-61-41-2-110-
73161
Lease Offset .00 .00 (2,287.32).00 .00 .00 .00
30-113-61-41-2-110-
75521
Travel-Principals .00 .00 668.70 .00 .00 .00 .00
30-113-61-41-2-110-
75803
Dues-Accreditation .00 .00 .00 .00 80.00 80.00 .00
30-113-61-41-2-110-
78070
Inception of Lease - Capital Outlay .00 .00 17,334.94 .00 .00 .00 .00
Program 110 - Regular Instruction Totals $282,567.64 $301,671.86 $357,415.34 $257,522.06 $327,304.00 $387,261.00 $59,957.00
Level 2 - Elementary Totals $282,567.64 $301,671.86 $357,415.34 $257,522.06 $327,304.00 $387,261.00 $59,957.00
Sub-Function 41 - Admin. Principals Office Totals $282,567.64 $301,671.86 $357,415.34 $257,522.06 $327,304.00 $387,261.00 $59,957.00
Function 61 - Instruction Totals $3,431,641.66 $3,605,470.56 $4,008,151.06 $2,859,093.24 $3,823,698.00 $4,013,186.00 $189,488.00
Run by Mandy Hall on 04/09/2024 11:14:45 AM Page 58 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 113 - Carver Elementary
Function 62 - Administration, Attend. & Health
Sub-Function 62 - Admin, Attend. & Health
Level 9 - District Wide
Program 222 - Health Services
30-113-62-62-9-222-
76100
Supplies - Nursing 371.00 1,183.31 358.68 255.56 350.00 539.00 189.00
Program 222 - Health Services Totals $371.00 $1,183.31 $358.68 $255.56 $350.00 $539.00 $189.00
Level 9 - District Wide Totals $371.00 $1,183.31 $358.68 $255.56 $350.00 $539.00 $189.00
Sub-Function 62 - Admin, Attend. & Health Totals $371.00 $1,183.31 $358.68 $255.56 $350.00 $539.00 $189.00
Function 62 - Administration, Attend. & Health
Totals
$371.00 $1,183.31 $358.68 $255.56 $350.00 $539.00 $189.00
Function 64 - Operation & Maintenance
Sub-Function 64 - Operation & Maintenance
Level 9 - District Wide
Program 420 - Building Services
30-113-64-64-9-420-
71190
Compensation-Custodians 119,120.73 114,829.92 132,987.31 113,578.02 129,398.00 152,734.00 23,336.00
30-113-64-64-9-420-
71200
Compensation-OT 4,888.94 8,324.61 11,052.59 7,338.86 6,500.00 10,000.00 3,500.00
30-113-64-64-9-420-
71520
Compensation-Substitutes .00 .00 1,776.60 1,811.26 1,500.00 1,500.00 .00
30-113-64-64-9-420-
71665
Bonus Payments To Teachers 6,192.00 .00 4,644.00 .00 .00 .00 .00
30-113-64-64-9-420-
72100
FICA 9,298.81 9,345.39 11,159.37 9,177.86 10,511.00 12,296.00 1,785.00
30-113-64-64-9-420-
72210
VRS Pension Contribution 7,251.75 7,812.80 6,773.76 5,369.67 7,937.00 7,453.00 (484.00)
30-113-64-64-9-420-
72220
VRS Hybrid Pension Contribution 707.88 384.88 1,341.47 1,122.90 .00 3,194.00 3,194.00
30-113-64-64-9-420-
72300
Group Health and Dental Insurance 26,656.56 25,000.38 28,497.62 23,195.04 30,479.00 30,479.00 .00
30-113-64-64-9-420-
72400
VRS Group Life Insurance 1,596.18 1,513.46 1,749.47 1,514.91 1,734.00 2,047.00 313.00
30-113-64-64-9-420-
72510
Hybrid Disability Insurance 162.51 63.52 325.97 308.82 .00 .00 .00
30-113-64-64-9-420-
72700
Workers Compensation 754.00 731.00 994.23 .00 1,000.00 1,000.00 .00
30-113-64-64-9-420-
72750
VRS Retiree Health Care Credit 1,003.23 1,306.98 1,486.32 1,284.27 1,473.00 1,735.00 262.00
30-113-64-64-9-420-
72800
Termination Pay for Vac/Sick Leave .00 13,533.55 .00 .00 .00 .00 .00
30-113-64-64-9-420-
72850
OPEB ARC 921.80 1,030.00 1,013.00 .00 .00 .00 .00
Run by Mandy Hall on 04/09/2024 11:14:45 AM Page 59 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 113 - Carver Elementary
Function 64 - Operation & Maintenance
Sub-Function 64 - Operation & Maintenance
Level 9 - District Wide
Program 420 - Building Services
30-113-64-64-9-420-
73180
Repair/Maint - Other Contracted 20,059.01 24,728.62 13,163.37 40,152.54 16,308.00 18,942.00 2,634.00
30-113-64-64-9-420-
74900
Building Maintenance -City 38,710.24 39,293.57 100,805.19 78,861.40 38,000.00 38,000.00 .00
30-113-64-64-9-420-
75001
Telecom/ Internet Services 2,995.67 3,047.05 1,995.09 1,262.79 5,000.00 5,000.00 .00
30-113-64-64-9-420-
75004
Utilities - Electric 87,308.31 92,308.54 103,586.16 81,257.29 97,000.00 97,000.00 .00
30-113-64-64-9-420-
75005
Utilities - Natural Gas 10,738.50 11,711.14 12,991.25 8,913.66 15,000.00 15,000.00 .00
30-113-64-64-9-420-
75009
Utilities - Water and Sewer 12,214.60 13,290.45 15,372.18 13,196.18 15,750.00 15,750.00 .00
30-113-64-64-9-420-
76055
Machines, Equipment and Tools <$5,000 3,568.37 2,739.00 116.67 299.00 1,500.00 1,500.00 .00
30-113-64-64-9-420-
76110
Supplies - Operational 14,469.23 22,423.24 38,799.18 22,291.44 15,000.00 15,000.00 .00
Program 420 - Building Services Totals $368,618.32 $393,418.10 $490,630.80 $410,935.91 $394,090.00 $428,630.00 $34,540.00
Program 430 - Grounds Services
30-113-64-64-9-430-
74910
Grounds Maintenance-City 9,799.29 15,005.24 19,416.77 13,503.96 19,210.00 19,210.00 .00
Program 430 - Grounds Services Totals $9,799.29 $15,005.24 $19,416.77 $13,503.96 $19,210.00 $19,210.00 $0.00
Level 9 - District Wide Totals $378,417.61 $408,423.34 $510,047.57 $424,439.87 $413,300.00 $447,840.00 $34,540.00
Sub-Function 64 - Operation & Maintenance Totals $378,417.61 $408,423.34 $510,047.57 $424,439.87 $413,300.00 $447,840.00 $34,540.00
Function 64 - Operation & Maintenance Totals $378,417.61 $408,423.34 $510,047.57 $424,439.87 $413,300.00 $447,840.00 $34,540.00
Function 68 - Technology
Sub-Function 10 - Classroom Instruction
Level 9 - District Wide
Program 800 - Technology
30-113-68-10-9-800-
71139
Compensation-ITRT 16,452.30 17,509.83 3,337.42 .00 .00 28,774.00 28,774.00
30-113-68-10-9-800-
71665
Bonus Payments To Teachers 387.00 .00 .00 .00 .00 .00 .00
30-113-68-10-9-800-
72100
FICA 1,237.40 1,310.15 252.23 .00 .00 2,201.00 2,201.00
30-113-68-10-9-800-
72210
VRS Pension Contribution 2,694.96 2,868.10 610.66 .00 .00 4,782.00 4,782.00
30-113-68-10-9-800-
72300
Group Health and Dental Insurance 2,002.16 1,998.16 332.84 .00 2,486.00 .00 (2,486.00)
Run by Mandy Hall on 04/09/2024 11:14:45 AM Page 60 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 113 - Carver Elementary
Function 68 - Technology
Sub-Function 10 - Classroom Instruction
Level 9 - District Wide
Program 800 - Technology
30-113-68-10-9-800-
72400
VRS Group Life Insurance 217.26 231.30 49.24 .00 .00 386.00 386.00
30-113-68-10-9-800-
72750
VRS Retiree Health Care Credit 196.24 208.80 44.46 .00 .00 348.00 348.00
30-113-68-10-9-800-
73175
Repair/Maint- Computer 1,596.33 2,929.85 3,756.09 3,218.52 3,200.00 3,200.00 .00
30-113-68-10-9-800-
76305
ITRT .00 .00 .00 141.31 600.00 600.00 .00
30-113-68-10-9-800-
76515
Software-Instructional 4,638.50 3,170.00 4,865.75 4,083.44 3,975.00 4,544.00 569.00
30-113-68-10-9-800-
76530
Computer Supplies 2,857.81 3,229.38 4,195.57 3,194.00 4,400.00 4,400.00 .00
30-113-68-10-9-800-
76545
Technology Repair and Replace .00 137,723.43 5,858.97 .00 .00 .00 .00
30-113-68-10-9-800-
78050
Technology Addl VPSA Eligible 20,257.48 1,949.07 30,958.71 615.75 20,600.00 .00 (20,600.00)
Program 800 - Technology Totals $52,537.44 $173,128.07 $54,261.94 $11,253.02 $35,261.00 $49,235.00 $13,974.00
Level 9 - District Wide Totals $52,537.44 $173,128.07 $54,261.94 $11,253.02 $35,261.00 $49,235.00 $13,974.00
Sub-Function 10 - Classroom Instruction Totals $52,537.44 $173,128.07 $54,261.94 $11,253.02 $35,261.00 $49,235.00 $13,974.00
Function 68 - Technology Totals $52,537.44 $173,128.07 $54,261.94 $11,253.02 $35,261.00 $49,235.00 $13,974.00
Locations 113 - Carver Elementary Totals $3,862,967.71 $4,188,205.28 $4,572,819.25 $3,295,041.69 $4,272,609.00 $4,510,800.00 $238,191.00
Locations 114 - West Salem Elementary
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 2 - Elementary
Program 110 - Regular Instruction
30-114-61-10-2-110-
71120
Compensation-Instructional Salaries 1,527,401.03 1,611,253.05 1,667,944.66 1,207,814.70 1,607,017.00 1,610,778.00 3,761.00
30-114-61-10-2-110-
71151
Compensation-Instructional Asst 104,327.83 109,251.56 115,674.34 93,014.10 149,156.00 131,259.00 (17,897.00)
30-114-61-10-2-110-
71520
Compensation-Substitutes 32,215.87 58,472.87 74,511.23 36,204.03 43,000.00 43,000.00 .00
30-114-61-10-2-110-
71522
Compensation-REWIP Retirees 10,570.81 11,552.00 6,009.84 11,214.74 18,002.00 18,001.00 (1.00)
30-114-61-10-2-110-
71650
Compensation-NBC Teacher Bonus 20,000.00 15,000.00 15,000.00 8,500.00 10,000.00 12,500.00 2,500.00
30-114-61-10-2-110-
71665
Bonus Payments To Teachers 51,084.00 .00 24,420.00 .00 .00 .00 .00
Run by Mandy Hall on 04/09/2024 11:14:45 AM Page 61 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 114 - West Salem Elementary
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 2 - Elementary
Program 110 - Regular Instruction
30-114-61-10-2-110-
72100
FICA 123,013.12 130,222.25 139,515.31 99,312.89 139,779.00 138,506.00 (1,273.00)
30-114-61-10-2-110-
72210
VRS Pension Contribution 238,343.32 242,171.60 257,936.60 146,969.21 291,876.00 202,669.00 (89,207.00)
30-114-61-10-2-110-
72220
VRS Hybrid Pension Contribution 30,963.83 43,467.60 36,502.24 51,282.84 .00 86,858.00 86,858.00
30-114-61-10-2-110-
72300
Group Health and Dental Insurance 206,498.16 209,290.20 222,175.48 158,130.15 251,492.00 251,492.00 .00
30-114-61-10-2-110-
72400
VRS Group Life Insurance 21,712.99 23,029.50 23,739.70 15,984.33 23,533.00 23,343.00 (190.00)
30-114-61-10-2-110-
72510
Hybrid Disability Insurance 443.38 622.50 522.80 734.29 .00 .00 .00
30-114-61-10-2-110-
72600
Unemployment Compensation 879.91 .00 .00 .00 .00 .00 .00
30-114-61-10-2-110-
72700
Workers Compensation 9,363.00 9,074.00 7,767.45 .00 10,000.00 10,000.00 .00
30-114-61-10-2-110-
72750
VRS Retiree Health Care Credit 19,606.54 20,795.50 21,436.40 14,433.49 21,250.00 21,079.00 (171.00)
30-114-61-10-2-110-
72800
Termination Pay for Vac/Sick Leave 5,200.00 .00 8,876.27 .00 .00 .00 .00
30-114-61-10-2-110-
72850
OPEB ARC 7,892.94 7,854.00 7,913.00 .00 .00 .00 .00
30-114-61-10-2-110-
73153
Repair & Maint - Music Dept .00 .00 .00 .00 .00 150.00 150.00
30-114-61-10-2-110-
76010
Agenda Books 1,191.30 1,040.25 1,035.90 1,351.29 1,200.00 1,200.00 .00
30-114-61-10-2-110-
76015
Allotment 23,219.69 23,509.09 22,787.02 18,887.42 19,667.00 20,755.00 1,088.00
30-114-61-10-2-110-
76045
Furniture and Equip <$5,000 9,479.44 2,278.53 4,120.01 977.93 4,300.00 3,850.00 (450.00)
30-114-61-10-2-110-
76085
School Improvement 100.00 241.90 108.82 22.37 50.00 50.00 .00
30-114-61-10-2-110-
76135
Art Supplies and Equipment <$5,000 500.00 1,042.00 1,000.00 1,000.00 1,000.00 1,114.00 114.00
30-114-61-10-2-110-
76325
Library Books and Supplies 99.98 .00 .00 .00 .00 .00 .00
30-114-61-10-2-110-
76350
Music 172.76 143.65 113.90 130.90 105.00 116.00 11.00
30-114-61-10-2-110-
76360
Physical Education 12.00 284.14 200.00 193.11 200.00 50.00 (150.00)
30-114-61-10-2-110-
76365
Reading 361.17 469.28 1,667.00 989.53 2,494.00 808.00 (1,686.00)
Run by Mandy Hall on 04/09/2024 11:14:45 AM Page 62 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 114 - West Salem Elementary
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 2 - Elementary
Program 110 - Regular Instruction
30-114-61-10-2-110-
76485
Supplies - Kindergarten 1,132.61 1,182.92 1,184.22 1,309.36 1,688.00 1,563.00 (125.00)
30-114-61-10-2-110-
76490
Supplies - First Grade 399.59 943.01 1,037.00 1,019.78 1,044.00 1,450.00 406.00
30-114-61-10-2-110-
76495
Supplies - Second Grade 334.79 1,134.74 1,106.34 797.70 866.00 1,607.00 741.00
30-114-61-10-2-110-
76500
Supplies - Third Grade 271.91 883.00 1,004.72 857.67 434.00 988.00 554.00
30-114-61-10-2-110-
76505
Supplies - Fourth Grade 814.84 1,008.47 740.71 812.66 1,135.00 548.00 (587.00)
30-114-61-10-2-110-
76510
Supplies - Fifth Grade 619.41 803.20 680.57 203.55 716.00 737.00 21.00
Program 110 - Regular Instruction Totals $2,448,226.22 $2,527,020.81 $2,666,731.53 $1,872,148.04 $2,600,004.00 $2,584,471.00 ($15,533.00)
Program 120 - Special Education
30-114-61-10-2-120-
71120
Compensation-Instructional Salaries 142,712.70 174,881.04 186,881.04 168,002.23 185,081.00 261,829.00 76,748.00
30-114-61-10-2-120-
71151
Compensation-Instructional Asst 28,838.67 34,108.88 49,138.92 75,729.16 41,553.00 145,257.00 103,704.00
30-114-61-10-2-120-
71200
Compensation-OT .00 .00 221.58 221.58 .00 .00 .00
30-114-61-10-2-120-
71520
Compensation-Substitutes 3,146.57 683.97 1,436.04 215.44 .00 .00 .00
30-114-61-10-2-120-
71650
Compensation-NBC Teacher Bonus 5,000.00 5,000.00 5,000.00 4,250.00 .00 2,500.00 2,500.00
30-114-61-10-2-120-
71665
Bonus Payments To Teachers 6,966.00 .00 7,740.00 .00 .00 .00 .00
30-114-61-10-2-120-
72100
FICA 13,561.74 15,814.31 17,810.15 18,086.26 17,338.00 31,142.00 13,804.00
30-114-61-10-2-120-
72210
VRS Pension Contribution 14,316.23 20,353.00 24,964.70 18,556.63 37,667.00 47,360.00 9,693.00
30-114-61-10-2-120-
72220
VRS Hybrid Pension Contribution 14,030.14 14,010.00 13,678.03 21,637.55 .00 20,297.00 20,297.00
30-114-61-10-2-120-
72300
Group Health and Dental Insurance 25,794.18 19,737.18 31,919.28 32,833.15 25,746.00 25,746.00 .00
30-114-61-10-2-120-
72400
VRS Group Life Insurance 2,285.43 2,770.50 3,115.59 3,240.68 3,037.00 5,455.00 2,418.00
30-114-61-10-2-120-
72510
Hybrid Disability Insurance 200.93 200.70 195.88 309.78 .00 .00 .00
30-114-61-10-2-120-
72750
VRS Retiree Health Care Credit 2,063.74 2,501.60 2,813.27 2,926.31 2,742.00 4,926.00 2,184.00
Run by Mandy Hall on 04/09/2024 11:14:45 AM Page 63 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 114 - West Salem Elementary
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 2 - Elementary
Program 120 - Special Education
30-114-61-10-2-120-
76390
Sp Ed LD 633.06 630.04 667.87 615.97 913.00 2,319.00 1,406.00
30-114-61-10-2-120-
76410
Sp Ed ID 161.26 511.95 592.21 994.20 578.00 923.00 345.00
30-114-61-10-2-120-
76438
Supplies - EL .00 .00 .00 65.45 85.00 100.00 15.00
Program 120 - Special Education Totals $259,710.65 $291,203.17 $346,174.56 $347,684.39 $314,740.00 $547,854.00 $233,114.00
Level 2 - Elementary Totals $2,707,936.87 $2,818,223.98 $3,012,906.09 $2,219,832.43 $2,914,744.00 $3,132,325.00 $217,581.00
Level 8 - Pre-K
Program 180 - Pre-K Non- Sp Ed
30-114-61-10-8-180-
71120
Compensation-Instructional Salaries .00 .00 50.00 50.00 .00 .00 .00
30-114-61-10-8-180-
72100
FICA .00 .00 3.83 3.83 .00 .00 .00
30-114-61-10-8-180-
73037
Contractual Services - Other .00 .00 .00 8.00 .00 .00 .00
30-114-61-10-8-180-
73255
Professional Development .00 .00 .00 2,536.00 .00 .00 .00
30-114-61-10-8-180-
76435
Supplies - Instructional .00 .00 .00 6,398.23 .00 .00 .00
Program 180 - Pre-K Non- Sp Ed Totals $0.00 $0.00 $53.83 $8,996.06 $0.00 $0.00 $0.00
Level 8 - Pre-K Totals $0.00 $0.00 $53.83 $8,996.06 $0.00 $0.00 $0.00
Sub-Function 10 - Classroom Instruction Totals $2,707,936.87 $2,818,223.98 $3,012,959.92 $2,228,828.49 $2,914,744.00 $3,132,325.00 $217,581.00
Sub-Function 21 - Student Guidance
Level 2 - Elementary
Program 110 - Regular Instruction
30-114-61-21-2-110-
71124
Compensation-Guidance Counselors 48,492.47 65,507.79 52,488.41 60,024.36 74,951.00 84,319.00 9,368.00
30-114-61-21-2-110-
71665
Bonus Payments To Teachers 1,470.60 .00 1,838.25 .00 .00 .00 .00
30-114-61-21-2-110-
72100
FICA 3,803.44 4,819.89 3,941.50 4,439.89 5,734.00 6,450.00 716.00
30-114-61-21-2-110-
72210
VRS Pension Contribution 8,067.76 11,116.23 11,833.96 9,360.72 12,457.00 14,014.00 1,557.00
30-114-61-21-2-110-
72220
VRS Hybrid Pension Contribution .00 .00 .00 1,332.58 .00 .00 .00
30-114-61-21-2-110-
72300
Group Health and Dental Insurance .00 2,488.62 2,832.06 2,393.44 8,582.00 8,582.00 .00
Run by Mandy Hall on 04/09/2024 11:14:45 AM Page 64 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 114 - West Salem Elementary
Function 61 - Instruction
Sub-Function 21 - Student Guidance
Level 2 - Elementary
Program 110 - Regular Instruction
30-114-61-21-2-110-
72400
VRS Group Life Insurance 650.49 896.32 954.18 862.15 1,004.00 1,130.00 126.00
30-114-61-21-2-110-
72510
Hybrid Disability Insurance .00 .00 .00 19.10 .00 .00 .00
30-114-61-21-2-110-
72750
VRS Retiree Health Care Credit 587.39 809.30 861.55 778.54 907.00 1,020.00 113.00
30-114-61-21-2-110-
76285
Guidance 41.46 134.61 23.75 20.50 25.00 100.00 75.00
Program 110 - Regular Instruction Totals $63,113.61 $85,772.76 $74,773.66 $79,231.28 $103,660.00 $115,615.00 $11,955.00
Program 120 - Special Education
30-114-61-21-2-120-
71124
Compensation-Guidance Counselors 2,552.24 3,447.78 2,762.55 .00 .00 .00 .00
30-114-61-21-2-120-
71665
Bonus Payments To Teachers 77.40 .00 96.75 .00 .00 .00 .00
30-114-61-21-2-120-
72100
FICA 200.18 253.68 207.45 .00 .00 .00 .00
30-114-61-21-2-120-
72210
VRS Pension Contribution 424.62 585.07 622.84 .00 .00 .00 .00
30-114-61-21-2-120-
72300
Group Health and Dental Insurance .00 130.98 149.06 .00 .00 .00 .00
30-114-61-21-2-120-
72400
VRS Group Life Insurance 34.24 47.18 50.22 .00 .00 .00 .00
30-114-61-21-2-120-
72750
VRS Retiree Health Care Credit 30.92 42.60 45.35 .00 .00 .00 .00
30-114-61-21-2-120-
76285
Guidance 2.18 7.09 1.25 .00 .00 .00 .00
Program 120 - Special Education Totals $3,321.78 $4,514.38 $3,935.47 $0.00 $0.00 $0.00 $0.00
Level 2 - Elementary Totals $66,435.39 $90,287.14 $78,709.13 $79,231.28 $103,660.00 $115,615.00 $11,955.00
Sub-Function 21 - Student Guidance Totals $66,435.39 $90,287.14 $78,709.13 $79,231.28 $103,660.00 $115,615.00 $11,955.00
Sub-Function 32 - Instr. Sup. - Media Services
Level 2 - Elementary
Program 110 - Regular Instruction
30-114-61-32-2-110-
71122
Compensation-Librarians 46,978.46 50,002.65 53,643.24 42,037.78 53,754.00 57,601.00 3,847.00
30-114-61-32-2-110-
71665
Bonus Payments To Teachers 1,548.00 .00 1,548.00 .00 .00 .00 .00
30-114-61-32-2-110-
72100
FICA 3,715.88 3,829.30 4,226.93 3,219.78 4,112.00 4,406.00 294.00
Run by Mandy Hall on 04/09/2024 11:14:45 AM Page 65 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 114 - West Salem Elementary
Function 61 - Instruction
Sub-Function 32 - Instr. Sup. - Media Services
Level 2 - Elementary
Program 110 - Regular Instruction
30-114-61-32-2-110-
72210
VRS Pension Contribution 7,812.73 8,275.40 8,809.80 6,566.63 8,934.00 9,573.00 639.00
30-114-61-32-2-110-
72300
Group Health and Dental Insurance .00 .00 .00 .00 8,582.00 8,582.00 .00
30-114-61-32-2-110-
72400
VRS Group Life Insurance 629.87 667.20 710.30 529.44 720.00 772.00 52.00
30-114-61-32-2-110-
72750
VRS Retiree Health Care Credit 568.83 602.50 641.40 478.09 650.00 697.00 47.00
30-114-61-32-2-110-
73130
Repair/Maint - Audio/Visual 832.98 519.18 731.45 683.09 650.00 650.00 .00
30-114-61-32-2-110-
76155
Audio Visual Media 231.64 436.76 208.50 .00 500.00 500.00 .00
30-114-61-32-2-110-
76325
Library Books and Supplies 3,884.56 3,930.56 3,910.52 3,715.61 3,884.00 3,898.00 14.00
30-114-61-32-2-110-
76330
Library Reference Materials 2,013.39 1,185.67 1,176.94 1,106.16 954.00 940.00 (14.00)
30-114-61-32-2-110-
76355
Periodicals 407.91 628.74 632.93 591.55 800.00 800.00 .00
Program 110 - Regular Instruction Totals $68,624.25 $70,077.96 $76,240.01 $58,928.13 $83,540.00 $88,419.00 $4,879.00
Level 2 - Elementary Totals $68,624.25 $70,077.96 $76,240.01 $58,928.13 $83,540.00 $88,419.00 $4,879.00
Sub-Function 32 - Instr. Sup. - Media Services
Totals
$68,624.25 $70,077.96 $76,240.01 $58,928.13 $83,540.00 $88,419.00 $4,879.00
Sub-Function 41 - Admin. Principals Office
Level 2 - Elementary
Program 110 - Regular Instruction
30-114-61-41-2-110-
71126
Compensation-Principals 98,397.51 104,055.96 109,251.00 86,608.74 109,251.00 117,007.00 7,756.00
30-114-61-41-2-110-
71127
Compensation-Asst Principals 48,653.98 65,631.81 68,529.96 53,756.09 69,530.00 77,890.00 8,360.00
30-114-61-41-2-110-
71150
Compensation-Clerical 36,751.37 41,602.62 47,520.57 37,636.33 47,385.00 50,747.00 3,362.00
30-114-61-41-2-110-
71200
Compensation-OT 406.97 224.50 427.14 400.90 2,000.00 2,000.00 .00
30-114-61-41-2-110-
71520
Compensation-Substitutes 2,267.92 3,215.88 3,046.37 5,458.79 .00 .00 .00
30-114-61-41-2-110-
71522
Compensation-REWIP Retirees 4,125.44 .00 .00 .00 .00 .00 .00
30-114-61-41-2-110-
71665
Bonus Payments To Teachers 4,644.00 .00 4,644.00 .00 .00 .00 .00
Run by Mandy Hall on 04/09/2024 11:14:45 AM Page 66 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 114 - West Salem Elementary
Function 61 - Instruction
Sub-Function 41 - Admin. Principals Office
Level 2 - Elementary
Program 110 - Regular Instruction
30-114-61-41-2-110-
72100
FICA 13,511.75 15,024.59 16,877.14 13,482.66 17,455.00 18,945.00 1,490.00
30-114-61-41-2-110-
72210
VRS Pension Contribution 32,401.15 35,041.56 37,422.62 29,080.48 37,589.00 40,826.00 3,237.00
30-114-61-41-2-110-
72300
Group Health and Dental Insurance 23,395.92 27,666.30 30,473.52 24,191.73 25,746.00 25,746.00 .00
30-114-61-41-2-110-
72400
VRS Group Life Insurance 2,612.39 2,825.32 3,017.22 2,344.68 3,031.00 3,292.00 261.00
30-114-61-41-2-110-
72750
VRS Retiree Health Care Credit 2,358.95 2,551.16 2,724.48 2,117.20 2,737.00 2,972.00 235.00
30-114-61-41-2-110-
73161
Lease Offset .00 .00 (1,606.56).00 .00 .00 .00
30-114-61-41-2-110-
73180
Repair/Maint - Other Contracted 11,901.00 9,924.85 8,084.09 6,641.50 12,000.00 12,000.00 .00
30-114-61-41-2-110-
75521
Travel-Principals .00 59.00 .00 .00 50.00 1,000.00 950.00
30-114-61-41-2-110-
75803
Dues-Accreditation 178.00 89.00 89.00 89.00 342.00 342.00 .00
30-114-61-41-2-110-
78070
Inception of Lease - Capital Outlay .00 .00 12,175.66 .00 .00 .00 .00
Program 110 - Regular Instruction Totals $281,606.35 $307,912.55 $342,676.21 $261,808.10 $327,116.00 $352,767.00 $25,651.00
Level 2 - Elementary Totals $281,606.35 $307,912.55 $342,676.21 $261,808.10 $327,116.00 $352,767.00 $25,651.00
Sub-Function 41 - Admin. Principals Office Totals $281,606.35 $307,912.55 $342,676.21 $261,808.10 $327,116.00 $352,767.00 $25,651.00
Function 61 - Instruction Totals $3,124,602.86 $3,286,501.63 $3,510,585.27 $2,628,796.00 $3,429,060.00 $3,689,126.00 $260,066.00
Function 62 - Administration, Attend. & Health
Sub-Function 62 - Admin, Attend. & Health
Level 9 - District Wide
Program 222 - Health Services
30-114-62-62-9-222-
76100
Supplies - Nursing 301.44 331.40 330.16 364.91 328.00 533.00 205.00
Program 222 - Health Services Totals $301.44 $331.40 $330.16 $364.91 $328.00 $533.00 $205.00
Level 9 - District Wide Totals $301.44 $331.40 $330.16 $364.91 $328.00 $533.00 $205.00
Sub-Function 62 - Admin, Attend. & Health Totals $301.44 $331.40 $330.16 $364.91 $328.00 $533.00 $205.00
Function 62 - Administration, Attend. & Health
Totals
$301.44 $331.40 $330.16 $364.91 $328.00 $533.00 $205.00
Run by Mandy Hall on 04/09/2024 11:14:45 AM Page 67 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 114 - West Salem Elementary
Function 64 - Operation & Maintenance
Sub-Function 64 - Operation & Maintenance
Level 9 - District Wide
Program 420 - Building Services
30-114-64-64-9-420-
71190
Compensation-Custodians 86,330.75 99,320.40 83,994.53 89,764.33 112,374.00 122,567.00 10,193.00
30-114-64-64-9-420-
71200
Compensation-OT 5,818.99 9,647.54 13,352.41 10,349.26 8,500.00 8,500.00 .00
30-114-64-64-9-420-
71520
Compensation-Substitutes .00 67.08 .00 71.72 2,500.00 2,500.00 .00
30-114-64-64-9-420-
71665
Bonus Payments To Teachers 4,644.00 .00 3,870.00 .00 .00 .00 .00
30-114-64-64-9-420-
72100
FICA 6,781.11 8,106.16 7,453.06 7,366.92 9,438.00 10,218.00 780.00
30-114-64-64-9-420-
72210
VRS Pension Contribution 7,113.45 7,519.44 1,800.12 483.18 8,117.00 3,039.00 (5,078.00)
30-114-64-64-9-420-
72220
VRS Hybrid Pension Contribution .00 .00 5,211.70 6,235.83 .00 7,091.00 7,091.00
30-114-64-64-9-420-
72300
Group Health and Dental Insurance 22,113.24 22,504.32 18,431.38 21,726.90 25,626.00 25,626.00 .00
30-114-64-64-9-420-
72400
VRS Group Life Insurance 1,172.67 1,239.48 967.59 1,087.32 1,446.00 1,642.00 196.00
30-114-64-64-9-420-
72510
Hybrid Disability Insurance .00 .00 88.05 200.97 .00 .00 .00
30-114-64-64-9-420-
72700
Workers Compensation 754.00 731.00 497.12 .00 1,000.00 1,000.00 .00
30-114-64-64-9-420-
72750
VRS Retiree Health Care Credit 783.90 1,075.32 839.54 933.24 1,239.00 1,405.00 166.00
30-114-64-64-9-420-
72850
OPEB ARC 921.80 772.00 506.00 .00 .00 .00 .00
30-114-64-64-9-420-
73180
Repair/Maint - Other Contracted 9,244.47 16,725.02 17,076.08 20,401.58 15,308.00 17,942.00 2,634.00
30-114-64-64-9-420-
74900
Building Maintenance -City 32,755.41 42,694.46 59,759.83 51,799.88 42,000.00 42,000.00 .00
30-114-64-64-9-420-
75001
Telecom/ Internet Services 3,401.20 3,495.34 2,460.30 1,730.02 5,000.00 5,000.00 .00
30-114-64-64-9-420-
75004
Utilities - Electric 51,357.81 60,573.03 64,738.32 50,562.32 69,300.00 69,300.00 .00
30-114-64-64-9-420-
75005
Utilities - Natural Gas 11,225.52 14,607.17 20,255.31 12,545.16 20,000.00 20,000.00 .00
30-114-64-64-9-420-
75009
Utilities - Water and Sewer 7,096.79 9,434.83 8,475.40 5,425.83 10,000.00 10,000.00 .00
30-114-64-64-9-420-
76055
Machines, Equipment and Tools <$5,000 743.52 817.05 3,394.00 238.55 1,500.00 1,500.00 .00
30-114-64-64-9-420-
76110
Supplies - Operational 16,093.50 20,260.42 25,797.55 23,267.06 15,000.00 15,000.00 .00
Run by Mandy Hall on 04/09/2024 11:14:45 AM Page 68 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 114 - West Salem Elementary
Function 64 - Operation & Maintenance
Sub-Function 64 - Operation & Maintenance
Level 9 - District Wide
Program 420 - Building Services Totals $268,352.13 $319,590.06 $338,968.29 $304,190.07 $348,348.00 $364,330.00 $15,982.00
Program 430 - Grounds Services
30-114-64-64-9-430-
74910
Grounds Maintenance-City 11,283.85 16,721.51 19,606.10 18,485.01 16,910.00 16,910.00 .00
Program 430 - Grounds Services Totals $11,283.85 $16,721.51 $19,606.10 $18,485.01 $16,910.00 $16,910.00 $0.00
Level 9 - District Wide Totals $279,635.98 $336,311.57 $358,574.39 $322,675.08 $365,258.00 $381,240.00 $15,982.00
Sub-Function 64 - Operation & Maintenance Totals $279,635.98 $336,311.57 $358,574.39 $322,675.08 $365,258.00 $381,240.00 $15,982.00
Function 64 - Operation & Maintenance Totals $279,635.98 $336,311.57 $358,574.39 $322,675.08 $365,258.00 $381,240.00 $15,982.00
Function 68 - Technology
Sub-Function 10 - Classroom Instruction
Level 9 - District Wide
Program 800 - Technology
30-114-68-10-9-800-
71139
Compensation-ITRT 16,452.30 17,509.83 3,337.42 .00 .00 28,774.00 28,774.00
30-114-68-10-9-800-
71665
Bonus Payments To Teachers 387.00 .00 .00 .00 .00 .00 .00
30-114-68-10-9-800-
72100
FICA 1,237.39 1,310.15 252.23 .00 .00 2,201.00 2,201.00
30-114-68-10-9-800-
72210
VRS Pension Contribution 2,694.96 2,868.10 610.66 .00 .00 4,782.00 4,782.00
30-114-68-10-9-800-
72300
Group Health and Dental Insurance 2,002.16 1,998.16 332.84 .00 2,486.00 2,486.00 .00
30-114-68-10-9-800-
72400
VRS Group Life Insurance 217.26 231.30 49.24 .00 .00 386.00 386.00
30-114-68-10-9-800-
72750
VRS Retiree Health Care Credit 196.24 208.80 44.46 .00 .00 348.00 348.00
30-114-68-10-9-800-
73175
Repair/Maint- Computer 3,904.63 1,254.33 59.89 778.15 3,000.00 3,000.00 .00
30-114-68-10-9-800-
76305
ITRT 423.72 363.77 299.92 1,012.47 1,000.00 420.00 (580.00)
30-114-68-10-9-800-
76515
Software-Instructional 3,531.07 4,224.47 4,637.75 4,890.50 3,845.00 2,700.00 (1,145.00)
30-114-68-10-9-800-
76530
Computer Supplies 4,418.20 4,016.10 4,928.93 3,193.99 4,485.00 4,485.00 .00
30-114-68-10-9-800-
76545
Technology Repair and Replace .00 116,423.44 4,260.23 .00 .00 .00 .00
Run by Mandy Hall on 04/09/2024 11:14:45 AM Page 69 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 114 - West Salem Elementary
Function 68 - Technology
Sub-Function 10 - Classroom Instruction
Level 9 - District Wide
Program 800 - Technology
30-114-68-10-9-800-
78050
Technology Addl VPSA Eligible 20,104.12 1,182.15 30,970.31 615.75 20,600.00 .00 (20,600.00)
Program 800 - Technology Totals $55,569.05 $151,590.60 $49,783.88 $10,490.86 $35,416.00 $49,582.00 $14,166.00
Level 9 - District Wide Totals $55,569.05 $151,590.60 $49,783.88 $10,490.86 $35,416.00 $49,582.00 $14,166.00
Sub-Function 10 - Classroom Instruction Totals $55,569.05 $151,590.60 $49,783.88 $10,490.86 $35,416.00 $49,582.00 $14,166.00
Function 68 - Technology Totals $55,569.05 $151,590.60 $49,783.88 $10,490.86 $35,416.00 $49,582.00 $14,166.00
Locations 114 - West Salem Elementary Totals $3,460,109.33 $3,774,735.20 $3,919,273.70 $2,962,326.85 $3,830,062.00 $4,120,481.00 $290,419.00
Locations 115 - South Salem Elementary
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 2 - Elementary
Program 110 - Regular Instruction
30-115-61-10-2-110-
71120
Compensation-Instructional Salaries 1,281,239.98 1,260,518.82 1,332,953.33 1,012,042.53 1,339,162.00 1,377,283.00 38,121.00
30-115-61-10-2-110-
71151
Compensation-Instructional Asst 72,335.88 91,199.30 111,968.46 83,607.93 151,012.00 127,863.00 (23,149.00)
30-115-61-10-2-110-
71520
Compensation-Substitutes 42,227.70 52,426.66 75,574.77 59,943.09 55,000.00 65,000.00 10,000.00
30-115-61-10-2-110-
71522
Compensation-REWIP Retirees 14,616.97 317.21 1,200.60 600.30 3,715.00 .00 (3,715.00)
30-115-61-10-2-110-
71650
Compensation-NBC Teacher Bonus 5,000.00 .00 .00 .00 2,500.00 5,000.00 2,500.00
30-115-61-10-2-110-
71665
Bonus Payments To Teachers 44,892.00 .00 18,228.00 .00 .00 .00 .00
30-115-61-10-2-110-
72100
FICA 101,097.86 99,446.64 109,917.34 83,305.55 118,681.00 120,499.00 1,818.00
30-115-61-10-2-110-
72210
VRS Pension Contribution 203,235.43 201,430.68 199,807.10 133,496.17 247,667.00 175,109.00 (72,558.00)
30-115-61-10-2-110-
72220
VRS Hybrid Pension Contribution 21,600.89 24,396.50 37,379.06 33,260.73 .00 75,047.00 75,047.00
30-115-61-10-2-110-
72300
Group Health and Dental Insurance 189,954.62 170,397.48 180,028.60 137,182.77 208,090.00 208,090.00 .00
30-115-61-10-2-110-
72400
VRS Group Life Insurance 18,127.56 18,207.28 19,123.10 13,444.84 19,968.00 20,169.00 201.00
Run by Mandy Hall on 04/09/2024 11:14:45 AM Page 70 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 115 - South Salem Elementary
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 2 - Elementary
Program 110 - Regular Instruction
30-115-61-10-2-110-
72510
Hybrid Disability Insurance 309.37 349.40 535.20 476.24 .00 .00 .00
30-115-61-10-2-110-
72600
Unemployment Compensation 1,219.16 430.93 .00 .00 .00 .00 .00
30-115-61-10-2-110-
72700
Workers Compensation 9,112.00 8,830.00 7,394.61 .00 10,000.00 10,000.00 .00
30-115-61-10-2-110-
72750
VRS Retiree Health Care Credit 16,369.13 16,440.90 17,268.20 12,140.61 18,031.00 18,212.00 181.00
30-115-61-10-2-110-
72800
Termination Pay for Vac/Sick Leave .00 .00 .00 1,740.00 .00 .00 .00
30-115-61-10-2-110-
72850
OPEB ARC 7,892.94 7,552.00 7,533.00 .00 .00 .00 .00
30-115-61-10-2-110-
73153
Repair & Maint - Music Dept 450.32 498.02 .00 410.55 450.00 450.00 .00
30-115-61-10-2-110-
73154
Repair & Maint - PE Equipment 120.80 163.98 163.98 150.00 150.00 150.00 .00
30-115-61-10-2-110-
76010
Agenda Books .00 .00 1,232.77 1,279.80 1,240.00 1,240.00 .00
30-115-61-10-2-110-
76015
Allotment 14,382.42 18,288.54 24,456.99 20,058.54 19,618.00 19,603.00 (15.00)
30-115-61-10-2-110-
76045
Furniture and Equip <$5,000 539.89 499.96 76.76 411.96 500.00 500.00 .00
30-115-61-10-2-110-
76085
School Improvement 426.73 59.47 97.79 128.55 100.00 100.00 .00
30-115-61-10-2-110-
76135
Art Supplies and Equipment <$5,000 440.40 999.87 1,000.00 994.50 1,000.00 1,000.00 .00
30-115-61-10-2-110-
76350
Music 455.81 434.13 878.78 450.25 450.00 450.00 .00
30-115-61-10-2-110-
76360
Physical Education 530.81 720.37 719.51 741.88 720.00 720.00 .00
30-115-61-10-2-110-
76365
Reading 9,932.82 2,874.86 630.00 664.97 700.00 700.00 .00
30-115-61-10-2-110-
76485
Supplies - Kindergarten 751.62 571.51 667.38 825.59 850.00 900.00 50.00
30-115-61-10-2-110-
76490
Supplies - First Grade 621.88 1,006.74 907.70 834.04 850.00 900.00 50.00
30-115-61-10-2-110-
76495
Supplies - Second Grade 541.53 898.91 897.98 850.53 850.00 900.00 50.00
30-115-61-10-2-110-
76500
Supplies - Third Grade 564.35 870.16 848.65 834.51 850.00 850.00 .00
30-115-61-10-2-110-
76505
Supplies - Fourth Grade 939.49 995.02 942.78 828.68 850.00 850.00 .00
Run by Mandy Hall on 04/09/2024 11:14:45 AM Page 71 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 115 - South Salem Elementary
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 2 - Elementary
Program 110 - Regular Instruction
30-115-61-10-2-110-
76510
Supplies - Fifth Grade 547.41 683.21 923.83 569.41 1,000.00 850.00 (150.00)
Program 110 - Regular Instruction Totals $2,060,477.77 $1,981,508.55 $2,153,356.27 $1,601,274.52 $2,204,004.00 $2,232,435.00 $28,431.00
Program 120 - Special Education
30-115-61-10-2-120-
71120
Compensation-Instructional Salaries 188,088.50 220,321.14 222,255.95 223,212.00 314,282.00 324,813.00 10,531.00
30-115-61-10-2-120-
71151
Compensation-Instructional Asst .00 .00 5,981.49 12,190.27 .00 46,279.00 46,279.00
30-115-61-10-2-120-
71520
Compensation-Substitutes 1,312.14 3,687.37 19,873.36 7,961.11 .00 .00 .00
30-115-61-10-2-120-
71665
Bonus Payments To Teachers 5,418.00 .00 9,288.00 .00 .00 .00 .00
30-115-61-10-2-120-
72100
FICA 14,533.26 16,909.59 19,671.66 18,369.08 24,043.00 28,389.00 4,346.00
30-115-61-10-2-120-
72210
VRS Pension Contribution 21,593.89 22,385.92 29,139.40 26,928.80 52,234.00 43,167.00 (9,067.00)
30-115-61-10-2-120-
72220
VRS Hybrid Pension Contribution 9,475.36 14,043.00 9,703.57 12,419.78 .00 18,500.00 18,500.00
30-115-61-10-2-120-
72300
Group Health and Dental Insurance 16,769.15 26,148.96 34,050.10 30,438.56 34,118.00 34,118.00 .00
30-115-61-10-2-120-
72400
VRS Group Life Insurance 2,505.03 2,930.39 3,131.76 3,172.51 4,211.00 4,972.00 761.00
30-115-61-10-2-120-
72510
Hybrid Disability Insurance 135.69 201.12 138.91 177.86 .00 .00 .00
30-115-61-10-2-120-
72750
VRS Retiree Health Care Credit 2,261.99 2,652.22 2,827.84 2,864.76 3,803.00 4,490.00 687.00
30-115-61-10-2-120-
76390
Sp Ed LD .00 617.84 541.73 750.11 625.00 750.00 125.00
30-115-61-10-2-120-
76392
Sp Ed CC 902.68 1,535.00 2,612.44 1,282.49 1,360.00 1,235.00 (125.00)
30-115-61-10-2-120-
76438
Supplies - EL .00 .00 .00 .00 140.00 140.00 .00
Program 120 - Special Education Totals $262,995.69 $311,432.55 $359,216.21 $339,767.33 $434,816.00 $506,853.00 $72,037.00
Program 180 - Pre-K Non- Sp Ed
30-115-61-10-2-180-
71120
Compensation-Instructional Salaries .00 .00 53,360.04 43,331.77 53,360.00 59,343.00 5,983.00
30-115-61-10-2-180-
71151
Compensation-Instructional Asst .00 .00 .00 7,726.56 .00 19,767.00 19,767.00
30-115-61-10-2-180-
71665
Bonus Payments To Teachers .00 .00 1,548.00 .00 .00 .00 .00
Run by Mandy Hall on 04/09/2024 11:14:45 AM Page 72 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 115 - South Salem Elementary
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 2 - Elementary
Program 180 - Pre-K Non- Sp Ed
30-115-61-10-2-180-
72100
FICA .00 .00 3,400.51 3,307.86 4,082.00 6,052.00 1,970.00
30-115-61-10-2-180-
72220
VRS Hybrid Pension Contribution .00 .00 8,868.40 8,498.17 .00 13,148.00 13,148.00
30-115-61-10-2-180-
72300
Group Health and Dental Insurance .00 .00 11,927.84 13,090.80 8,868.00 8,868.00 .00
30-115-61-10-2-180-
72400
VRS Group Life Insurance .00 .00 715.00 685.17 715.00 1,060.00 345.00
30-115-61-10-2-180-
72510
Hybrid Disability Insurance .00 .00 127.00 121.68 .00 .00 .00
30-115-61-10-2-180-
72750
VRS Retiree Health Care Credit .00 .00 645.70 618.73 646.00 957.00 311.00
Program 180 - Pre-K Non- Sp Ed Totals $0.00 $0.00 $80,592.49 $77,380.74 $67,671.00 $109,195.00 $41,524.00
Level 2 - Elementary Totals $2,323,473.46 $2,292,941.10 $2,593,164.97 $2,018,422.59 $2,706,491.00 $2,848,483.00 $141,992.00
Level 8 - Pre-K
Program 180 - Pre-K Non- Sp Ed
30-115-61-10-8-180-
71120
Compensation-Instructional Salaries .00 .00 15,524.54 50.00 .00 .00 .00
30-115-61-10-8-180-
71151
Compensation-Instructional Asst .00 .00 50.00 50.00 .00 .00 .00
30-115-61-10-8-180-
72100
FICA .00 .00 1,157.67 7.65 .00 .00 .00
30-115-61-10-8-180-
72220
VRS Hybrid Pension Contribution .00 .00 880.98 .00 .00 .00 .00
30-115-61-10-8-180-
72300
Group Health and Dental Insurance .00 .00 2,839.15 (877.81).00 .00 .00
30-115-61-10-8-180-
72400
VRS Group Life Insurance .00 .00 71.03 .00 .00 .00 .00
30-115-61-10-8-180-
72510
Hybrid Disability Insurance .00 .00 12.62 .00 .00 .00 .00
30-115-61-10-8-180-
72750
VRS Retiree Health Care Credit .00 .00 64.14 .00 .00 .00 .00
30-115-61-10-8-180-
73037
Contractual Services - Other .00 .00 .00 7.99 .00 .00 .00
30-115-61-10-8-180-
73255
Professional Development .00 .00 1,351.26 111.00 .00 .00 .00
Run by Mandy Hall on 04/09/2024 11:14:45 AM Page 73 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 115 - South Salem Elementary
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 8 - Pre-K
Program 180 - Pre-K Non- Sp Ed
30-115-61-10-8-180-
76435
Supplies - Instructional .00 .00 8,632.45 1,927.53 .00 .00 .00
Program 180 - Pre-K Non- Sp Ed Totals $0.00 $0.00 $30,583.84 $1,276.36 $0.00 $0.00 $0.00
Level 8 - Pre-K Totals $0.00 $0.00 $30,583.84 $1,276.36 $0.00 $0.00 $0.00
Sub-Function 10 - Classroom Instruction Totals $2,323,473.46 $2,292,941.10 $2,623,748.81 $2,019,698.95 $2,706,491.00 $2,848,483.00 $141,992.00
Sub-Function 21 - Student Guidance
Level 2 - Elementary
Program 110 - Regular Instruction
30-115-61-21-2-110-
71124
Compensation-Guidance Counselors 59,019.22 77,681.17 83,103.61 75,976.42 87,478.00 97,730.00 10,252.00
30-115-61-21-2-110-
71665
Bonus Payments To Teachers 1,470.60 .00 1,838.25 .00 .00 .00 .00
30-115-61-21-2-110-
72100
FICA 4,577.19 5,732.41 6,257.97 5,785.50 6,692.00 7,476.00 784.00
30-115-61-21-2-110-
72210
VRS Pension Contribution 9,818.65 12,974.05 13,811.86 10,912.49 14,539.00 16,243.00 1,704.00
30-115-61-21-2-110-
72220
VRS Hybrid Pension Contribution .00 .00 .00 1,332.58 .00 .00 .00
30-115-61-21-2-110-
72300
Group Health and Dental Insurance 10,129.75 12,182.67 12,585.68 10,473.73 3,529.00 3,529.00 .00
30-115-61-21-2-110-
72400
VRS Group Life Insurance 791.63 1,046.14 1,113.59 987.28 1,172.00 1,310.00 138.00
30-115-61-21-2-110-
72510
Hybrid Disability Insurance .00 .00 .00 19.10 .00 .00 .00
30-115-61-21-2-110-
72750
VRS Retiree Health Care Credit 714.82 944.58 1,005.57 891.50 1,058.00 1,183.00 125.00
30-115-61-21-2-110-
76195
Career Education .00 127.02 208.52 128.76 135.00 135.00 .00
30-115-61-21-2-110-
76285
Guidance 116.09 307.50 261.29 280.64 275.00 275.00 .00
Program 110 - Regular Instruction Totals $86,637.95 $110,995.54 $120,186.34 $106,788.00 $114,878.00 $127,881.00 $13,003.00
Program 120 - Special Education
30-115-61-21-2-120-
71124
Compensation-Guidance Counselors 3,106.28 4,088.48 4,373.87 .00 .00 .00 .00
30-115-61-21-2-120-
71665
Bonus Payments To Teachers 77.40 .00 96.75 .00 .00 .00 .00
Run by Mandy Hall on 04/09/2024 11:14:45 AM Page 74 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 115 - South Salem Elementary
Function 61 - Instruction
Sub-Function 21 - Student Guidance
Level 2 - Elementary
Program 120 - Special Education
30-115-61-21-2-120-
72100
FICA 240.91 301.71 329.37 .00 .00 .00 .00
30-115-61-21-2-120-
72210
VRS Pension Contribution 516.77 682.85 726.94 .00 .00 .00 .00
30-115-61-21-2-120-
72300
Group Health and Dental Insurance 533.15 641.19 662.40 .00 .00 .00 .00
30-115-61-21-2-120-
72400
VRS Group Life Insurance 41.66 55.06 58.61 .00 .00 .00 .00
30-115-61-21-2-120-
72750
VRS Retiree Health Care Credit 37.62 49.72 52.93 .00 .00 .00 .00
30-115-61-21-2-120-
76195
Career Education .00 6.69 10.98 .00 .00 .00 .00
30-115-61-21-2-120-
76285
Guidance 6.11 16.18 13.75 .00 .00 .00 .00
Program 120 - Special Education Totals $4,559.90 $5,841.88 $6,325.60 $0.00 $0.00 $0.00 $0.00
Level 2 - Elementary Totals $91,197.85 $116,837.42 $126,511.94 $106,788.00 $114,878.00 $127,881.00 $13,003.00
Sub-Function 21 - Student Guidance Totals $91,197.85 $116,837.42 $126,511.94 $106,788.00 $114,878.00 $127,881.00 $13,003.00
Sub-Function 32 - Instr. Sup. - Media Services
Level 2 - Elementary
Program 110 - Regular Instruction
30-115-61-32-2-110-
71122
Compensation-Librarians 66,948.05 71,552.46 76,122.05 60,262.68 76,104.00 81,549.00 5,445.00
30-115-61-32-2-110-
71650
Compensation-NBC Teacher Bonus 5,000.00 5,000.00 5,000.00 4,250.00 .00 .00 .00
30-115-61-32-2-110-
71665
Bonus Payments To Teachers 1,548.00 .00 1,548.00 .00 .00 .00 .00
30-115-61-32-2-110-
72100
FICA 5,533.03 5,667.80 6,020.12 4,904.87 5,822.00 6,238.00 416.00
30-115-61-32-2-110-
72210
VRS Pension Contribution 11,003.52 11,716.30 12,472.80 9,296.86 12,648.00 13,553.00 905.00
30-115-61-32-2-110-
72300
Group Health and Dental Insurance 6,085.68 6,646.72 7,540.48 5,884.02 8,529.00 8,529.00 .00
30-115-61-32-2-110-
72400
VRS Group Life Insurance 887.17 944.60 1,005.60 749.58 1,020.00 1,093.00 73.00
30-115-61-32-2-110-
72750
VRS Retiree Health Care Credit 801.13 853.00 908.10 676.86 921.00 987.00 66.00
30-115-61-32-2-110-
73130
Repair/Maint - Audio/Visual 219.68 875.95 849.98 926.06 850.00 850.00 .00
Run by Mandy Hall on 04/09/2024 11:14:45 AM Page 75 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 115 - South Salem Elementary
Function 61 - Instruction
Sub-Function 32 - Instr. Sup. - Media Services
Level 2 - Elementary
Program 110 - Regular Instruction
30-115-61-32-2-110-
76155
Audio Visual Media 11.99 1,079.65 1,099.19 1,116.93 1,100.00 1,100.00 .00
30-115-61-32-2-110-
76325
Library Books and Supplies 17.84 1,539.73 1,522.21 1,469.95 1,470.00 1,575.00 105.00
30-115-61-32-2-110-
76330
Library Reference Materials 953.19 953.19 965.44 895.40 965.00 1,110.00 145.00
30-115-61-32-2-110-
76355
Periodicals 18.00 106.00 108.92 142.72 200.00 200.00 .00
Program 110 - Regular Instruction Totals $99,027.28 $106,935.40 $115,162.89 $90,575.93 $109,629.00 $116,784.00 $7,155.00
Level 2 - Elementary Totals $99,027.28 $106,935.40 $115,162.89 $90,575.93 $109,629.00 $116,784.00 $7,155.00
Sub-Function 32 - Instr. Sup. - Media Services
Totals
$99,027.28 $106,935.40 $115,162.89 $90,575.93 $109,629.00 $116,784.00 $7,155.00
Sub-Function 41 - Admin. Principals Office
Level 2 - Elementary
Program 110 - Regular Instruction
30-115-61-41-2-110-
71126
Compensation-Principals 102,280.29 107,807.04 113,190.00 89,731.53 113,190.00 121,226.00 8,036.00
30-115-61-41-2-110-
71127
Compensation-Asst Principals 62,840.55 70,994.39 70,419.38 54,716.90 70,755.00 79,265.00 8,510.00
30-115-61-41-2-110-
71150
Compensation-Clerical 34,680.00 39,004.03 45,591.06 35,965.96 45,335.00 48,552.00 3,217.00
30-115-61-41-2-110-
71200
Compensation-OT 276.73 651.07 670.21 604.28 2,000.00 2,000.00 .00
30-115-61-41-2-110-
71520
Compensation-Substitutes .00 1,072.88 1,766.64 6,768.34 .00 .00 .00
30-115-61-41-2-110-
71522
Compensation-REWIP Retirees 12,016.05 12,946.53 12,373.20 276.83 .00 .00 .00
30-115-61-41-2-110-
71665
Bonus Payments To Teachers 4,644.00 .00 4,644.00 .00 .00 .00 .00
30-115-61-41-2-110-
72100
FICA 15,604.30 17,165.87 18,030.07 13,692.60 17,693.00 19,205.00 1,512.00
30-115-61-41-2-110-
72210
VRS Pension Contribution 27,416.38 29,716.82 30,405.46 23,507.45 38,106.00 28,974.00 (9,132.00)
30-115-61-41-2-110-
72220
VRS Hybrid Pension Contribution 5,755.56 6,531.00 7,534.68 5,972.94 .00 12,417.00 12,417.00
Run by Mandy Hall on 04/09/2024 11:14:45 AM Page 76 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 115 - South Salem Elementary
Function 61 - Instruction
Sub-Function 41 - Admin. Principals Office
Level 2 - Elementary
Program 110 - Regular Instruction
30-115-61-41-2-110-
72300
Group Health and Dental Insurance 20,359.12 21,805.54 17,748.72 14,166.90 25,588.00 25,588.00 .00
30-115-61-41-2-110-
72400
VRS Group Life Insurance 2,674.52 2,922.40 3,058.94 2,376.92 3,072.00 3,337.00 265.00
30-115-61-41-2-110-
72510
Hybrid Disability Insurance 82.38 93.48 107.88 85.53 .00 .00 .00
30-115-61-41-2-110-
72750
VRS Retiree Health Care Credit 2,415.04 2,638.99 2,762.08 2,146.32 2,774.00 3,013.00 239.00
30-115-61-41-2-110-
73160
Repair/Maint - School Office Equipment 17,701.99 10,058.90 10,163.47 7,688.66 15,155.00 15,155.00 .00
30-115-61-41-2-110-
73161
Lease Offset .00 .00 (2,287.32).00 .00 .00 .00
30-115-61-41-2-110-
75521
Travel-Principals 239.00 626.33 1,461.27 239.00 1,000.00 1,000.00 .00
30-115-61-41-2-110-
75803
Dues-Accreditation 239.00 239.00 239.00 239.00 240.00 240.00 .00
30-115-61-41-2-110-
78070
Inception of Lease - Capital Outlay .00 .00 17,334.94 .00 .00 .00 .00
Program 110 - Regular Instruction Totals $309,224.91 $324,274.27 $355,213.68 $258,179.16 $334,908.00 $359,972.00 $25,064.00
Level 2 - Elementary Totals $309,224.91 $324,274.27 $355,213.68 $258,179.16 $334,908.00 $359,972.00 $25,064.00
Sub-Function 41 - Admin. Principals Office Totals $309,224.91 $324,274.27 $355,213.68 $258,179.16 $334,908.00 $359,972.00 $25,064.00
Function 61 - Instruction Totals $2,822,923.50 $2,840,988.19 $3,220,637.32 $2,475,242.04 $3,265,906.00 $3,453,120.00 $187,214.00
Function 62 - Administration, Attend. & Health
Sub-Function 62 - Admin, Attend. & Health
Level 9 - District Wide
Program 222 - Health Services
30-115-62-62-9-222-
76100
Supplies - Nursing 548.29 457.71 349.67 524.36 567.00 567.00 .00
Program 222 - Health Services Totals $548.29 $457.71 $349.67 $524.36 $567.00 $567.00 $0.00
Level 9 - District Wide Totals $548.29 $457.71 $349.67 $524.36 $567.00 $567.00 $0.00
Sub-Function 62 - Admin, Attend. & Health Totals $548.29 $457.71 $349.67 $524.36 $567.00 $567.00 $0.00
Function 62 - Administration, Attend. & Health
Totals
$548.29 $457.71 $349.67 $524.36 $567.00 $567.00 $0.00
Run by Mandy Hall on 04/09/2024 11:14:45 AM Page 77 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 115 - South Salem Elementary
Function 64 - Operation & Maintenance
Sub-Function 64 - Operation & Maintenance
Level 9 - District Wide
Program 420 - Building Services
30-115-64-64-9-420-
71190
Compensation-Custodians 110,828.10 105,419.92 116,531.19 99,764.75 114,978.00 137,796.00 22,818.00
30-115-64-64-9-420-
71200
Compensation-OT 14,431.44 10,247.23 10,922.08 4,807.42 8,500.00 8,500.00 .00
30-115-64-64-9-420-
71520
Compensation-Substitutes 32.76 .00 .00 .00 1,000.00 1,000.00 .00
30-115-64-64-9-420-
71665
Bonus Payments To Teachers 5,418.00 .00 4,644.00 .00 .00 .00 .00
30-115-64-64-9-420-
72100
FICA 9,584.00 8,126.38 9,658.40 7,857.05 9,523.00 11,268.00 1,745.00
30-115-64-64-9-420-
72210
VRS Pension Contribution 9,139.14 9,389.16 9,821.28 7,688.40 10,363.00 12,578.00 2,215.00
30-115-64-64-9-420-
72220
VRS Hybrid Pension Contribution 643.06 454.00 541.74 429.45 .00 .00 .00
30-115-64-64-9-420-
72300
Group Health and Dental Insurance 26,314.87 33,753.28 28,492.13 21,673.17 17,363.00 17,363.00 .00
30-115-64-64-9-420-
72400
VRS Group Life Insurance 1,404.23 1,332.26 1,540.68 1,213.50 1,541.00 1,846.00 305.00
30-115-64-64-9-420-
72510
Hybrid Disability Insurance 147.45 104.20 149.04 118.14 .00 .00 .00
30-115-64-64-9-420-
72700
Workers Compensation 754.00 731.00 745.67 .00 1,000.00 1,000.00 .00
30-115-64-64-9-420-
72750
VRS Retiree Health Care Credit 985.38 1,165.72 1,331.76 1,048.59 1,332.00 1,588.00 256.00
30-115-64-64-9-420-
72850
OPEB ARC 460.90 515.00 760.00 .00 .00 .00 .00
30-115-64-64-9-420-
73180
Repair/Maint - Other Contracted 9,920.62 16,637.27 23,184.81 12,574.81 18,142.00 21,108.00 2,966.00
30-115-64-64-9-420-
74900
Building Maintenance -City 37,097.69 39,825.98 64,874.25 47,231.14 33,200.00 33,200.00 .00
30-115-64-64-9-420-
75001
Telecom/ Internet Services 4,033.08 4,155.20 3,134.95 2,136.68 5,000.00 5,000.00 .00
30-115-64-64-9-420-
75004
Utilities - Electric 65,296.54 71,952.31 73,747.34 56,791.87 82,000.00 82,000.00 .00
30-115-64-64-9-420-
75005
Utilities - Natural Gas 12,607.45 15,347.60 19,332.55 12,375.57 18,000.00 18,000.00 .00
30-115-64-64-9-420-
75009
Utilities - Water and Sewer 7,436.58 10,930.59 8,402.75 6,582.06 10,550.00 10,550.00 .00
30-115-64-64-9-420-
76055
Machines, Equipment and Tools <$5,000 5,062.64 1,696.25 1,814.58 1,406.29 1,708.00 1,708.00 .00
30-115-64-64-9-420-
76110
Supplies - Operational 13,325.06 13,288.42 21,498.21 23,203.19 15,000.00 15,000.00 .00
Run by Mandy Hall on 04/09/2024 11:14:45 AM Page 78 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 115 - South Salem Elementary
Function 64 - Operation & Maintenance
Sub-Function 64 - Operation & Maintenance
Level 9 - District Wide
Program 420 - Building Services Totals $334,922.99 $345,071.77 $401,127.41 $306,902.08 $349,200.00 $379,505.00 $30,305.00
Program 430 - Grounds Services
30-115-64-64-9-430-
74910
Grounds Maintenance-City 12,413.61 11,923.28 44,796.10 13,000.93 14,340.00 14,340.00 .00
Program 430 - Grounds Services Totals $12,413.61 $11,923.28 $44,796.10 $13,000.93 $14,340.00 $14,340.00 $0.00
Level 9 - District Wide Totals $347,336.60 $356,995.05 $445,923.51 $319,903.01 $363,540.00 $393,845.00 $30,305.00
Sub-Function 64 - Operation & Maintenance Totals $347,336.60 $356,995.05 $445,923.51 $319,903.01 $363,540.00 $393,845.00 $30,305.00
Function 64 - Operation & Maintenance Totals $347,336.60 $356,995.05 $445,923.51 $319,903.01 $363,540.00 $393,845.00 $30,305.00
Function 68 - Technology
Sub-Function 10 - Classroom Instruction
Level 9 - District Wide
Program 800 - Technology
30-115-68-10-9-800-
71139
Compensation-ITRT 16,452.30 17,509.83 33,955.72 29,534.78 36,742.00 39,335.00 2,593.00
30-115-68-10-9-800-
71665
Bonus Payments To Teachers 387.00 .00 774.00 .00 .00 .00 .00
30-115-68-10-9-800-
72100
FICA 1,237.39 1,310.15 2,621.84 2,236.70 2,811.00 3,009.00 198.00
30-115-68-10-9-800-
72210
VRS Pension Contribution 2,694.96 2,868.10 5,495.86 4,551.65 6,107.00 6,537.00 430.00
30-115-68-10-9-800-
72300
Group Health and Dental Insurance 2,002.16 1,998.16 4,019.14 3,398.22 2,486.00 2,486.00 .00
30-115-68-10-9-800-
72400
VRS Group Life Insurance 217.26 231.30 443.16 366.97 492.00 527.00 35.00
30-115-68-10-9-800-
72750
VRS Retiree Health Care Credit 196.24 208.80 400.14 331.37 445.00 476.00 31.00
30-115-68-10-9-800-
73175
Repair/Maint- Computer 2,155.23 2,736.56 63.89 1,094.95 2,100.00 2,100.00 .00
30-115-68-10-9-800-
76305
ITRT .00 265.96 289.87 26.38 300.00 300.00 .00
30-115-68-10-9-800-
76515
Software-Instructional 2,132.63 2,925.00 2,987.75 3,716.36 2,505.00 4,955.00 2,450.00
30-115-68-10-9-800-
76530
Computer Supplies 2,993.70 3,245.62 4,270.94 3,193.99 2,750.00 2,750.00 .00
30-115-68-10-9-800-
76545
Technology Repair and Replace .00 151,923.44 5,413.85 .00 .00 .00 .00
Run by Mandy Hall on 04/09/2024 11:14:45 AM Page 79 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 115 - South Salem Elementary
Function 68 - Technology
Sub-Function 10 - Classroom Instruction
Level 9 - District Wide
Program 800 - Technology
30-115-68-10-9-800-
78050
Technology Addl VPSA Eligible 20,146.33 1,194.56 31,410.05 615.75 20,600.00 .00 (20,600.00)
Program 800 - Technology Totals $50,615.20 $186,417.48 $92,146.21 $49,067.12 $77,338.00 $62,475.00 ($14,863.00)
Level 9 - District Wide Totals $50,615.20 $186,417.48 $92,146.21 $49,067.12 $77,338.00 $62,475.00 ($14,863.00)
Sub-Function 10 - Classroom Instruction Totals $50,615.20 $186,417.48 $92,146.21 $49,067.12 $77,338.00 $62,475.00 ($14,863.00)
Function 68 - Technology Totals $50,615.20 $186,417.48 $92,146.21 $49,067.12 $77,338.00 $62,475.00 ($14,863.00)
Locations 115 - South Salem Elementary Totals $3,221,423.59 $3,384,858.43 $3,759,056.71 $2,844,736.53 $3,707,351.00 $3,910,007.00 $202,656.00
Locations 116 - East Salem Elementary
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 2 - Elementary
Program 110 - Regular Instruction
30-116-61-10-2-110-
71120
Compensation-Instructional Salaries 1,541,945.00 1,584,394.07 1,583,995.73 1,218,360.88 1,550,113.00 1,701,292.00 151,179.00
30-116-61-10-2-110-
71151
Compensation-Instructional Asst 82,870.16 100,393.30 135,232.56 92,356.26 132,538.00 139,940.00 7,402.00
30-116-61-10-2-110-
71200
Compensation-OT .00 .00 10.71 73.19 .00 .00 .00
30-116-61-10-2-110-
71520
Compensation-Substitutes 23,375.33 51,175.18 84,642.07 57,558.53 36,000.00 60,000.00 24,000.00
30-116-61-10-2-110-
71522
Compensation-REWIP Retirees 6,687.01 6,020.13 17,671.62 12,374.59 40,275.00 34,575.00 (5,700.00)
30-116-61-10-2-110-
71650
Compensation-NBC Teacher Bonus 10,000.00 10,000.00 10,000.00 8,500.00 5,000.00 10,000.00 5,000.00
30-116-61-10-2-110-
71665
Bonus Payments To Teachers 50,310.00 .00 27,144.48 .00 .00 .00 .00
30-116-61-10-2-110-
72100
FICA 122,621.81 127,102.31 135,579.98 102,899.16 134,940.00 148,854.00 13,914.00
30-116-61-10-2-110-
72210
VRS Pension Contribution 228,887.24 227,668.02 216,254.74 154,954.37 279,657.00 214,209.00 (65,448.00)
30-116-61-10-2-110-
72220
VRS Hybrid Pension Contribution 40,449.92 51,616.00 68,495.92 54,436.39 .00 91,804.00 91,804.00
30-116-61-10-2-110-
72300
Group Health and Dental Insurance 232,529.02 226,321.38 257,920.94 186,491.47 232,508.00 232,508.00 .00
Run by Mandy Hall on 04/09/2024 11:14:45 AM Page 80 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 116 - East Salem Elementary
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 2 - Elementary
Program 110 - Regular Instruction
30-116-61-10-2-110-
72400
VRS Group Life Insurance 21,715.37 22,517.35 23,256.83 17,003.58 22,548.00 24,673.00 2,125.00
30-116-61-10-2-110-
72510
Hybrid Disability Insurance 579.32 739.20 1,047.35 779.50 .00 .00 .00
30-116-61-10-2-110-
72600
Unemployment Compensation 954.48 .00 .00 .00 .00 .00 .00
30-116-61-10-2-110-
72700
Workers Compensation 9,087.00 8,806.00 9,942.34 .00 10,000.00 10,000.00 .00
30-116-61-10-2-110-
72750
VRS Retiree Health Care Credit 19,608.85 20,333.06 20,975.10 15,343.72 20,360.00 22,279.00 1,919.00
30-116-61-10-2-110-
72800
Termination Pay for Vac/Sick Leave 4,320.00 6,823.60 3,270.00 .00 .00 .00 .00
30-116-61-10-2-110-
72850
OPEB ARC 10,427.90 9,785.00 10,129.00 .00 .00 .00 .00
30-116-61-10-2-110-
73153
Repair & Maint - Music Dept 272.12 285.55 378.81 352.00 352.00 .00 (352.00)
30-116-61-10-2-110-
73154
Repair & Maint - PE Equipment .00 132.88 490.00 259.95 848.00 398.00 (450.00)
30-116-61-10-2-110-
76010
Agenda Books 1,102.00 1,000.00 1,000.00 1,193.20 1,000.00 1,275.00 275.00
30-116-61-10-2-110-
76015
Allotment 19,748.21 20,858.77 25,363.91 10,907.08 19,826.00 19,969.00 143.00
30-116-61-10-2-110-
76045
Furniture and Equip <$5,000 1,747.78 2,029.68 996.41 160.80 4,487.00 4,487.00 .00
30-116-61-10-2-110-
76085
School Improvement 87.98 .00 97.90 95.98 100.00 100.00 .00
30-116-61-10-2-110-
76135
Art Supplies and Equipment <$5,000 1,580.59 1,393.38 1,145.19 1,262.31 1,263.00 1,263.00 .00
30-116-61-10-2-110-
76195
Career Education 44.35 58.96 .00 .00 .00 .00 .00
30-116-61-10-2-110-
76350
Music 342.40 347.42 362.28 330.31 354.00 400.00 46.00
30-116-61-10-2-110-
76360
Physical Education 448.00 601.00 696.14 662.87 480.00 480.00 .00
30-116-61-10-2-110-
76365
Reading 185.72 323.67 419.00 874.29 490.00 406.00 (84.00)
30-116-61-10-2-110-
76485
Supplies - Kindergarten 625.04 698.08 783.03 1,219.79 535.00 414.00 (121.00)
30-116-61-10-2-110-
76490
Supplies - First Grade 668.48 757.22 621.71 1,547.00 736.00 793.00 57.00
30-116-61-10-2-110-
76495
Supplies - Second Grade 359.40 430.88 825.84 2,092.54 860.00 912.00 52.00
Run by Mandy Hall on 04/09/2024 11:14:45 AM Page 81 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 116 - East Salem Elementary
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 2 - Elementary
Program 110 - Regular Instruction
30-116-61-10-2-110-
76500
Supplies - Third Grade 887.64 573.00 355.00 1,440.88 780.00 480.00 (300.00)
30-116-61-10-2-110-
76505
Supplies - Fourth Grade 591.20 678.26 527.12 1,379.87 264.00 749.00 485.00
30-116-61-10-2-110-
76510
Supplies - Fifth Grade 478.57 525.00 225.00 1,178.06 639.00 467.00 (172.00)
Program 110 - Regular Instruction Totals $2,435,537.89 $2,484,388.35 $2,639,856.71 $1,946,088.57 $2,496,953.00 $2,722,727.00 $225,774.00
Program 120 - Special Education
30-116-61-10-2-120-
71120
Compensation-Instructional Salaries 142,393.29 188,079.19 197,430.00 157,034.50 193,830.00 241,852.00 48,022.00
30-116-61-10-2-120-
71151
Compensation-Instructional Asst 32,083.83 37,844.18 43,686.46 66,927.41 43,644.00 108,681.00 65,037.00
30-116-61-10-2-120-
71520
Compensation-Substitutes 345.50 .00 125.63 540.65 .00 .00 .00
30-116-61-10-2-120-
71522
Compensation-REWIP Retirees 5,395.89 6,057.63 6,013.33 6,000.39 .00 .00 .00
30-116-61-10-2-120-
71665
Bonus Payments To Teachers 7,740.00 .00 10,836.00 .00 .00 .00 .00
30-116-61-10-2-120-
72100
FICA 14,100.91 17,686.56 19,583.01 17,289.25 18,167.00 26,816.00 8,649.00
30-116-61-10-2-120-
72210
VRS Pension Contribution 3,024.54 3,541.70 3,999.70 6,748.63 39,468.00 17,478.00 (21,990.00)
30-116-61-10-2-120-
72220
VRS Hybrid Pension Contribution 26,039.25 33,660.83 35,468.66 29,252.70 .00 40,781.00 40,781.00
30-116-61-10-2-120-
72300
Group Health and Dental Insurance 28,460.40 38,387.04 37,429.20 34,501.47 22,080.00 22,080.00 .00
30-116-61-10-2-120-
72400
VRS Group Life Insurance 2,343.34 2,999.45 3,182.10 2,902.67 3,182.00 4,697.00 1,515.00
30-116-61-10-2-120-
72510
Hybrid Disability Insurance 372.81 482.09 507.80 418.88 .00 .00 .00
30-116-61-10-2-120-
72600
Unemployment Compensation 77.50 756.00 .00 .00 .00 .00 .00
30-116-61-10-2-120-
72750
VRS Retiree Health Care Credit 2,115.90 2,708.52 2,873.50 2,621.00 2,873.00 4,241.00 1,368.00
30-116-61-10-2-120-
76390
Sp Ed LD 376.55 600.00 329.00 367.60 305.00 545.00 240.00
30-116-61-10-2-120-
76400
Sp Ed ED Preschool 596.52 654.56 522.00 .00 .00 .00 .00
30-116-61-10-2-120-
76438
Supplies - EL 138.37 271.86 192.88 293.34 234.00 185.00 (49.00)
Program 120 - Special Education Totals $265,604.60 $333,729.61 $362,179.27 $324,898.49 $323,783.00 $467,356.00 $143,573.00
Run by Mandy Hall on 04/09/2024 11:14:46 AM Page 82 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 116 - East Salem Elementary
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 2 - Elementary
Program 140 - Gifted
30-116-61-10-2-140-
72100
FICA .00 .00 14.04 .00 .00 .00 .00
30-116-61-10-2-140-
72800
Termination Pay for Vac/Sick Leave .00 .00 183.33 .00 .00 .00 .00
Program 140 - Gifted Totals $0.00 $0.00 $197.37 $0.00 $0.00 $0.00 $0.00
Program 180 - Pre-K Non- Sp Ed
30-116-61-10-2-180-
71110
Compensation-Administrative 15,319.73 18,038.32 15,392.05 14,153.85 17,949.00 19,223.00 1,274.00
30-116-61-10-2-180-
71120
Compensation-Instructional Salaries 153,637.58 171,957.00 120,494.04 56,784.60 120,494.00 63,245.00 (57,249.00)
30-116-61-10-2-180-
71665
Bonus Payments To Teachers 8,127.00 .00 3,483.00 .00 .00 .00 .00
30-116-61-10-2-180-
72100
FICA 11,826.78 12,498.56 8,985.87 4,720.30 10,591.00 6,309.00 (4,282.00)
30-116-61-10-2-180-
72210
VRS Pension Contribution 19,901.00 22,017.50 13,163.38 2,294.99 23,009.00 9,594.00 (13,415.00)
30-116-61-10-2-180-
72220
VRS Hybrid Pension Contribution 8,215.57 9,273.80 9,845.70 7,319.87 .00 4,112.00 4,112.00
30-116-61-10-2-180-
72300
Group Health and Dental Insurance 23,517.94 26,248.00 19,957.78 8,913.00 21,634.00 21,634.00 .00
30-116-61-10-2-180-
72400
VRS Group Life Insurance 2,266.91 2,522.90 1,855.06 775.18 1,855.00 1,105.00 (750.00)
30-116-61-10-2-180-
72510
Hybrid Disability Insurance 117.64 132.80 141.00 104.83 .00 .00 .00
30-116-61-10-2-180-
72750
VRS Retiree Health Care Credit 2,046.99 2,278.20 1,675.14 699.98 1,675.00 998.00 (677.00)
30-116-61-10-2-180-
73255
Professional Development 592.09 .00 .00 .00 .00 .00 .00
Program 180 - Pre-K Non- Sp Ed Totals $245,569.23 $264,967.08 $194,993.02 $95,766.60 $197,207.00 $126,220.00 ($70,987.00)
Level 2 - Elementary Totals $2,946,711.72 $3,083,085.04 $3,197,226.37 $2,366,753.66 $3,017,943.00 $3,316,303.00 $298,360.00
Level 8 - Pre-K
Program 180 - Pre-K Non- Sp Ed
30-116-61-10-8-180-
71120
Compensation-Instructional Salaries 8,828.84 .00 50.00 50.00 .00 .00 .00
30-116-61-10-8-180-
71151
Compensation-Instructional Asst 13,635.76 10,839.48 24,256.53 15,469.95 19,578.00 20,968.00 1,390.00
30-116-61-10-8-180-
71200
Compensation-OT .00 .00 196.13 .00 .00 .00 .00
Run by Mandy Hall on 04/09/2024 11:14:46 AM Page 83 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 116 - East Salem Elementary
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 8 - Pre-K
Program 180 - Pre-K Non- Sp Ed
30-116-61-10-8-180-
71520
Compensation-Substitutes .00 .00 474.20 .00 .00 .00 .00
30-116-61-10-8-180-
71665
Bonus Payments To Teachers 1,548.00 .00 1,548.00 .00 .00 .00 .00
30-116-61-10-8-180-
72100
FICA 1,424.70 804.81 2,073.04 1,162.95 1,498.00 1,604.00 106.00
30-116-61-10-8-180-
72210
VRS Pension Contribution 1,036.88 .00 .00 .00 .00 .00 .00
30-116-61-10-8-180-
72220
VRS Hybrid Pension Contribution 2,347.85 2,741.30 3,355.56 2,412.11 3,254.00 3,485.00 231.00
30-116-61-10-8-180-
72300
Group Health and Dental Insurance 6,593.98 6,646.72 9,300.94 5,884.02 6,500.00 6,500.00 .00
30-116-61-10-8-180-
72400
VRS Group Life Insurance 331.26 221.00 333.20 194.50 262.00 281.00 19.00
30-116-61-10-8-180-
72510
Hybrid Disability Insurance 33.62 39.30 68.96 34.53 .00 .00 .00
30-116-61-10-8-180-
72750
VRS Retiree Health Care Credit 299.12 199.60 295.65 175.59 237.00 254.00 17.00
30-116-61-10-8-180-
73037
Contractual Services - Other 1,175.06 3,827.52 .00 96.90 .00 .00 .00
30-116-61-10-8-180-
73255
Professional Development (1,454.43).00 1,351.23 2,574.45 .00 .00 .00
30-116-61-10-8-180-
76435
Supplies - Instructional 2,377.29 825.82 5,755.23 1,306.58 .00 500.00 500.00
Program 180 - Pre-K Non- Sp Ed Totals $38,177.93 $26,145.55 $49,058.67 $29,361.58 $31,329.00 $33,592.00 $2,263.00
Level 8 - Pre-K Totals $38,177.93 $26,145.55 $49,058.67 $29,361.58 $31,329.00 $33,592.00 $2,263.00
Sub-Function 10 - Classroom Instruction Totals $2,984,889.65 $3,109,230.59 $3,246,285.04 $2,396,115.24 $3,049,272.00 $3,349,895.00 $300,623.00
Sub-Function 21 - Student Guidance
Level 2 - Elementary
Program 110 - Regular Instruction
30-116-61-21-2-110-
71124
Compensation-Guidance Counselors 52,752.27 70,971.25 76,019.53 67,066.31 80,021.00 103,882.00 23,861.00
30-116-61-21-2-110-
71665
Bonus Payments To Teachers 1,470.60 .00 1,838.25 .00 .00 .00 .00
30-116-61-21-2-110-
72100
FICA 3,981.77 5,155.76 5,721.51 4,852.61 6,122.00 7,947.00 1,825.00
30-116-61-21-2-110-
72210
VRS Pension Contribution 8,776.29 11,868.25 12,634.33 9,383.23 13,299.00 17,265.00 3,966.00
30-116-61-21-2-110-
72220
VRS Hybrid Pension Contribution .00 .00 .00 1,332.38 .00 .00 .00
Run by Mandy Hall on 04/09/2024 11:14:46 AM Page 84 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 116 - East Salem Elementary
Function 61 - Instruction
Sub-Function 21 - Student Guidance
Level 2 - Elementary
Program 110 - Regular Instruction
30-116-61-21-2-110-
72300
Group Health and Dental Insurance 7,608.13 10,087.63 11,103.90 8,672.38 8,040.00 8,040.00 .00
30-116-61-21-2-110-
72400
VRS Group Life Insurance 707.56 956.74 1,018.59 863.92 1,072.00 1,392.00 320.00
30-116-61-21-2-110-
72510
Hybrid Disability Insurance .00 .00 .00 19.02 .00 .00 .00
30-116-61-21-2-110-
72750
VRS Retiree Health Care Credit 638.95 864.02 919.69 780.08 968.00 1,257.00 289.00
30-116-61-21-2-110-
76285
Guidance 152.95 137.75 154.00 640.74 197.00 183.00 (14.00)
Program 110 - Regular Instruction Totals $76,088.52 $100,041.40 $109,409.80 $93,610.67 $109,719.00 $139,966.00 $30,247.00
Program 120 - Special Education
30-116-61-21-2-120-
71124
Compensation-Guidance Counselors 2,776.44 3,735.33 4,001.03 .00 .00 .00 .00
30-116-61-21-2-120-
71665
Bonus Payments To Teachers 77.40 .00 96.75 .00 .00 .00 .00
30-116-61-21-2-120-
72100
FICA 209.57 271.36 301.13 .00 .00 .00 .00
30-116-61-21-2-120-
72210
VRS Pension Contribution 461.91 624.65 664.97 .00 .00 .00 .00
30-116-61-21-2-120-
72300
Group Health and Dental Insurance 400.43 530.93 584.42 .00 .00 .00 .00
30-116-61-21-2-120-
72400
VRS Group Life Insurance 37.24 50.36 53.61 .00 .00 .00 .00
30-116-61-21-2-120-
72750
VRS Retiree Health Care Credit 33.63 45.48 48.41 .00 .00 .00 .00
30-116-61-21-2-120-
76285
Guidance 8.05 7.25 8.11 .00 .00 .00 .00
Program 120 - Special Education Totals $4,004.67 $5,265.36 $5,758.43 $0.00 $0.00 $0.00 $0.00
Level 2 - Elementary Totals $80,093.19 $105,306.76 $115,168.23 $93,610.67 $109,719.00 $139,966.00 $30,247.00
Sub-Function 21 - Student Guidance Totals $80,093.19 $105,306.76 $115,168.23 $93,610.67 $109,719.00 $139,966.00 $30,247.00
Sub-Function 32 - Instr. Sup. - Media Services
Level 2 - Elementary
Program 110 - Regular Instruction
30-116-61-32-2-110-
71122
Compensation-Librarians 61,098.88 65,948.00 58,264.44 46,671.23 58,907.00 62,958.00 4,051.00
30-116-61-32-2-110-
71665
Bonus Payments To Teachers 1,548.00 .00 1,548.00 .00 .00 .00 .00
Run by Mandy Hall on 04/09/2024 11:14:46 AM Page 85 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 116 - East Salem Elementary
Function 61 - Instruction
Sub-Function 32 - Instr. Sup. - Media Services
Level 2 - Elementary
Program 110 - Regular Instruction
30-116-61-32-2-110-
72100
FICA 4,543.33 5,123.09 4,589.58 3,585.38 4,506.00 4,816.00 310.00
30-116-61-32-2-110-
72210
VRS Pension Contribution 10,064.10 10,740.00 9,629.30 7,177.47 9,790.00 10,464.00 674.00
30-116-61-32-2-110-
72300
Group Health and Dental Insurance 8,008.56 7,999.20 .00 .00 8,040.00 8,040.00 .00
30-116-61-32-2-110-
72400
VRS Group Life Insurance 811.40 865.90 776.40 578.68 789.00 844.00 55.00
30-116-61-32-2-110-
72750
VRS Retiree Health Care Credit 732.73 781.90 701.00 522.55 713.00 762.00 49.00
30-116-61-32-2-110-
72800
Termination Pay for Vac/Sick Leave .00 5,420.00 .00 .00 .00 .00 .00
30-116-61-32-2-110-
73130
Repair/Maint - Audio/Visual 567.21 444.75 500.00 500.00 500.00 550.00 50.00
30-116-61-32-2-110-
76155
Audio Visual Media 199.80 .00 150.25 150.00 150.00 100.00 (50.00)
30-116-61-32-2-110-
76325
Library Books and Supplies 3,477.08 3,216.42 2,787.00 3,287.27 3,700.00 5,000.00 1,300.00
30-116-61-32-2-110-
76330
Library Reference Materials 953.19 953.19 1,300.00 1,106.16 1,300.00 1,600.00 300.00
30-116-61-32-2-110-
76355
Periodicals 300.00 103.87 300.00 300.00 300.00 300.00 .00
Program 110 - Regular Instruction Totals $92,304.28 $101,596.32 $80,545.97 $63,878.74 $88,695.00 $95,434.00 $6,739.00
Level 2 - Elementary Totals $92,304.28 $101,596.32 $80,545.97 $63,878.74 $88,695.00 $95,434.00 $6,739.00
Sub-Function 32 - Instr. Sup. - Media Services
Totals
$92,304.28 $101,596.32 $80,545.97 $63,878.74 $88,695.00 $95,434.00 $6,739.00
Sub-Function 41 - Admin. Principals Office
Level 2 - Elementary
Program 110 - Regular Instruction
30-116-61-41-2-110-
71126
Compensation-Principals 99,576.48 105,915.00 111,203.04 88,156.47 111,203.00 119,098.00 7,895.00
30-116-61-41-2-110-
71127
Compensation-Asst Principals 73,514.61 81,160.45 85,564.16 66,484.66 85,757.00 96,097.00 10,340.00
30-116-61-41-2-110-
71150
Compensation-Clerical 44,618.61 51,012.58 57,110.35 38,733.89 55,725.00 50,747.00 (4,978.00)
30-116-61-41-2-110-
71200
Compensation-OT 32.18 393.56 240.06 441.69 4,500.00 4,500.00 .00
30-116-61-41-2-110-
71520
Compensation-Substitutes 772.84 2,781.60 1,692.96 2,253.22 .00 .00 .00
Run by Mandy Hall on 04/09/2024 11:14:46 AM Page 86 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 116 - East Salem Elementary
Function 61 - Instruction
Sub-Function 41 - Admin. Principals Office
Level 2 - Elementary
Program 110 - Regular Instruction
30-116-61-41-2-110-
71522
Compensation-REWIP Retirees .00 .00 .00 1,653.48 .00 .00 .00
30-116-61-41-2-110-
71665
Bonus Payments To Teachers 4,644.00 .00 4,644.00 .00 .00 .00 .00
30-116-61-41-2-110-
72100
FICA 15,422.48 16,537.02 18,676.36 14,198.08 19,675.00 20,689.00 1,014.00
30-116-61-41-2-110-
72210
VRS Pension Contribution 36,218.02 39,457.42 43,012.04 25,429.93 41,996.00 44,200.00 2,204.00
30-116-61-41-2-110-
72220
VRS Hybrid Pension Contribution .00 .00 .00 6,242.91 .00 .00 .00
30-116-61-41-2-110-
72300
Group Health and Dental Insurance 23,618.88 25,503.50 28,509.52 21,770.34 24,120.00 24,120.00 .00
30-116-61-41-2-110-
72400
VRS Group Life Insurance 2,920.10 3,181.22 3,372.62 2,526.60 3,386.00 3,564.00 178.00
30-116-61-41-2-110-
72510
Hybrid Disability Insurance .00 .00 .00 89.40 .00 .00 .00
30-116-61-41-2-110-
72750
VRS Retiree Health Care Credit 2,636.72 2,872.68 3,045.44 2,281.48 3,057.00 3,218.00 161.00
30-116-61-41-2-110-
72800
Termination Pay for Vac/Sick Leave .00 .00 10,941.20 .00 .00 .00 .00
30-116-61-41-2-110-
73160
Repair/Maint - School Office Equipment 14,295.24 12,119.07 13,089.20 8,326.64 13,000.00 13,000.00 .00
30-116-61-41-2-110-
73161
Lease Offset .00 .00 (2,287.32).00 .00 .00 .00
30-116-61-41-2-110-
75521
Travel-Principals .00 .00 1,072.05 .00 575.00 575.00 .00
30-116-61-41-2-110-
75803
Dues-Accreditation .00 .00 .00 .00 350.00 .00 (350.00)
30-116-61-41-2-110-
78070
Inception of Lease - Capital Outlay .00 .00 17,334.94 .00 .00 .00 .00
Program 110 - Regular Instruction Totals $318,270.16 $340,934.10 $397,220.62 $278,588.79 $363,344.00 $379,808.00 $16,464.00
Level 2 - Elementary Totals $318,270.16 $340,934.10 $397,220.62 $278,588.79 $363,344.00 $379,808.00 $16,464.00
Sub-Function 41 - Admin. Principals Office Totals $318,270.16 $340,934.10 $397,220.62 $278,588.79 $363,344.00 $379,808.00 $16,464.00
Function 61 - Instruction Totals $3,475,557.28 $3,657,067.77 $3,839,219.86 $2,832,193.44 $3,611,030.00 $3,965,103.00 $354,073.00
Run by Mandy Hall on 04/09/2024 11:14:46 AM Page 87 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 116 - East Salem Elementary
Function 62 - Administration, Attend. & Health
Sub-Function 62 - Admin, Attend. & Health
Level 9 - District Wide
Program 222 - Health Services
30-116-62-62-9-222-
76100
Supplies - Nursing 559.17 615.55 591.36 684.28 684.00 684.00 .00
Program 222 - Health Services Totals $559.17 $615.55 $591.36 $684.28 $684.00 $684.00 $0.00
Level 9 - District Wide Totals $559.17 $615.55 $591.36 $684.28 $684.00 $684.00 $0.00
Sub-Function 62 - Admin, Attend. & Health Totals $559.17 $615.55 $591.36 $684.28 $684.00 $684.00 $0.00
Function 62 - Administration, Attend. & Health
Totals
$559.17 $615.55 $591.36 $684.28 $684.00 $684.00 $0.00
Function 64 - Operation & Maintenance
Sub-Function 64 - Operation & Maintenance
Level 9 - District Wide
Program 420 - Building Services
30-116-64-64-9-420-
71190
Compensation-Custodians 103,341.29 101,742.90 104,397.16 92,727.93 125,784.00 132,451.00 6,667.00
30-116-64-64-9-420-
71200
Compensation-OT 6,064.99 10,405.05 15,943.85 6,249.69 6,500.00 8,500.00 2,000.00
30-116-64-64-9-420-
71520
Compensation-Substitutes .00 .00 .00 .00 1,500.00 1,500.00 .00
30-116-64-64-9-420-
71665
Bonus Payments To Teachers 5,418.00 .00 3,096.00 .00 .00 .00 .00
30-116-64-64-9-420-
72100
FICA 8,003.36 8,146.90 9,184.52 7,381.95 10,234.00 10,898.00 664.00
30-116-64-64-9-420-
72210
VRS Pension Contribution 7,453.98 7,496.16 8,112.60 6,431.04 9,019.00 7,711.00 (1,308.00)
30-116-64-64-9-420-
72220
VRS Hybrid Pension Contribution .00 616.99 642.76 745.02 .00 3,305.00 3,305.00
30-116-64-64-9-420-
72300
Group Health and Dental Insurance 24,036.12 19,521.58 22,978.52 20,389.32 23,856.00 23,856.00 .00
30-116-64-64-9-420-
72400
VRS Group Life Insurance 1,216.11 1,353.55 1,437.00 1,197.90 1,686.00 1,775.00 89.00
30-116-64-64-9-420-
72510
Hybrid Disability Insurance .00 120.16 151.30 143.04 .00 .00 .00
30-116-64-64-9-420-
72600
Unemployment Compensation 228.98 .00 .00 .00 .00 .00 .00
30-116-64-64-9-420-
72700
Workers Compensation 754.00 731.00 745.68 .00 1,000.00 1,000.00 .00
30-116-64-64-9-420-
72750
VRS Retiree Health Care Credit 815.79 1,173.30 1,235.40 1,027.95 1,441.00 1,518.00 77.00
30-116-64-64-9-420-
72800
Termination Pay for Vac/Sick Leave .00 608.36 .00 .00 .00 .00 .00
Run by Mandy Hall on 04/09/2024 11:14:46 AM Page 88 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 116 - East Salem Elementary
Function 64 - Operation & Maintenance
Sub-Function 64 - Operation & Maintenance
Level 9 - District Wide
Program 420 - Building Services
30-116-64-64-9-420-
72850
OPEB ARC 691.35 515.00 760.00 .00 .00 .00 .00
30-116-64-64-9-420-
73180
Repair/Maint - Other Contracted 11,552.76 11,495.37 25,324.88 16,027.02 16,308.00 18,941.00 2,633.00
30-116-64-64-9-420-
74900
Building Maintenance -City 27,211.78 46,032.26 39,677.34 29,686.50 49,370.00 49,370.00 .00
30-116-64-64-9-420-
75001
Telecom/ Internet Services 5,114.85 4,975.84 3,442.18 2,123.46 5,000.00 5,000.00 .00
30-116-64-64-9-420-
75004
Utilities - Electric 56,265.19 58,522.97 60,345.68 54,275.21 65,000.00 65,000.00 .00
30-116-64-64-9-420-
75005
Utilities - Natural Gas 7,829.81 9,603.52 14,349.06 9,812.22 14,000.00 14,000.00 .00
30-116-64-64-9-420-
75009
Utilities - Water and Sewer 5,774.01 9,759.90 8,348.76 5,632.51 9,000.00 9,000.00 .00
30-116-64-64-9-420-
76055
Machines, Equipment and Tools <$5,000 4,916.75 512.76 .00 .00 1,500.00 1,500.00 .00
30-116-64-64-9-420-
76110
Supplies - Operational 16,042.18 25,570.71 32,731.89 24,688.52 15,000.00 17,505.00 2,505.00
Program 420 - Building Services Totals $292,731.30 $318,904.28 $352,904.58 $278,539.28 $356,198.00 $372,830.00 $16,632.00
Program 430 - Grounds Services
30-116-64-64-9-430-
74910
Grounds Maintenance-City 14,631.01 15,667.76 33,304.79 19,482.69 18,460.00 18,460.00 .00
Program 430 - Grounds Services Totals $14,631.01 $15,667.76 $33,304.79 $19,482.69 $18,460.00 $18,460.00 $0.00
Level 9 - District Wide Totals $307,362.31 $334,572.04 $386,209.37 $298,021.97 $374,658.00 $391,290.00 $16,632.00
Sub-Function 64 - Operation & Maintenance Totals $307,362.31 $334,572.04 $386,209.37 $298,021.97 $374,658.00 $391,290.00 $16,632.00
Function 64 - Operation & Maintenance Totals $307,362.31 $334,572.04 $386,209.37 $298,021.97 $374,658.00 $391,290.00 $16,632.00
Function 68 - Technology
Sub-Function 10 - Classroom Instruction
Level 9 - District Wide
Program 800 - Technology
30-116-68-10-9-800-
71139
Compensation-ITRT 16,452.30 17,509.83 33,955.72 29,534.78 36,742.00 40,516.00 3,774.00
30-116-68-10-9-800-
71665
Bonus Payments To Teachers 387.00 .00 774.00 .00 .00 .00 .00
30-116-68-10-9-800-
72100
FICA 1,237.40 1,309.85 2,621.66 2,236.79 2,811.00 3,099.00 288.00
30-116-68-10-9-800-
72210
VRS Pension Contribution 2,694.89 2,868.00 5,495.82 4,551.65 6,107.00 6,734.00 627.00
Run by Mandy Hall on 04/09/2024 11:14:46 AM Page 89 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 116 - East Salem Elementary
Function 68 - Technology
Sub-Function 10 - Classroom Instruction
Level 9 - District Wide
Program 800 - Technology
30-116-68-10-9-800-
72300
Group Health and Dental Insurance 2,002.08 1,998.00 4,019.10 3,398.22 2,486.00 2,486.00 .00
30-116-68-10-9-800-
72400
VRS Group Life Insurance 217.36 231.10 443.06 367.01 492.00 543.00 51.00
30-116-68-10-9-800-
72750
VRS Retiree Health Care Credit 196.07 208.80 400.14 331.40 445.00 490.00 45.00
30-116-68-10-9-800-
73175
Repair/Maint- Computer 2,113.98 1,790.67 1,504.26 1,540.42 2,100.00 2,100.00 .00
30-116-68-10-9-800-
76305
ITRT .00 362.78 313.39 142.06 350.00 350.00 .00
30-116-68-10-9-800-
76515
Software-Instructional 2,634.50 4,450.00 3,802.14 3,773.86 2,375.00 3,550.00 1,175.00
30-116-68-10-9-800-
76530
Computer Supplies 2,857.81 3,229.38 4,871.80 3,193.99 6,250.00 4,950.00 (1,300.00)
30-116-68-10-9-800-
76545
Technology Repair and Replace .00 127,073.44 4,260.23 .00 .00 .00 .00
30-116-68-10-9-800-
78050
Technology Addl VPSA Eligible 17,035.28 2,288.99 31,705.79 615.75 20,600.00 20,600.00 .00
Program 800 - Technology Totals $47,828.67 $163,320.84 $94,167.11 $49,685.93 $80,758.00 $85,418.00 $4,660.00
Level 9 - District Wide Totals $47,828.67 $163,320.84 $94,167.11 $49,685.93 $80,758.00 $85,418.00 $4,660.00
Sub-Function 10 - Classroom Instruction Totals $47,828.67 $163,320.84 $94,167.11 $49,685.93 $80,758.00 $85,418.00 $4,660.00
Function 68 - Technology Totals $47,828.67 $163,320.84 $94,167.11 $49,685.93 $80,758.00 $85,418.00 $4,660.00
Locations 116 - East Salem Elementary Totals $3,831,307.43 $4,155,576.20 $4,320,187.70 $3,180,585.62 $4,067,130.00 $4,442,495.00 $375,365.00
Locations 119 - Regional
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 2 - Elementary
Program 127 - Regional Sp Ed Program
30-119-61-10-2-127-
71120
Compensation-Instructional Salaries 58,546.33 61,369.46 70,011.00 51,513.42 65,508.00 69,955.00 4,447.00
30-119-61-10-2-127-
71151
Compensation-Instructional Asst 157,229.11 170,862.47 186,634.54 161,671.61 214,807.00 240,973.00 26,166.00
30-119-61-10-2-127-
71665
Bonus Payments To Teachers 17,028.00 .00 15,480.00 .00 .00 .00 .00
30-119-61-10-2-127-
72100
FICA 15,445.61 16,378.50 19,947.63 15,892.07 21,444.00 23,786.00 2,342.00
30-119-61-10-2-127-
72210
VRS Pension Contribution 15,101.15 13,050.42 10,887.40 8,096.35 9,317.00 15,503.00 6,186.00
Run by Mandy Hall on 04/09/2024 11:14:46 AM Page 90 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 119 - Regional
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 2 - Elementary
Program 127 - Regional Sp Ed Program
30-119-61-10-2-127-
72220
VRS Hybrid Pension Contribution 20,395.13 27,064.13 34,788.76 26,677.14 37,271.00 36,173.00 (1,098.00)
30-119-61-10-2-127-
72300
Group Health and Dental Insurance 53,336.96 57,006.16 55,870.40 41,049.18 66,528.00 66,528.00 .00
30-119-61-10-2-127-
72400
VRS Group Life Insurance 2,862.03 3,234.29 3,682.67 2,803.67 3,756.00 4,166.00 410.00
30-119-61-10-2-127-
72510
Hybrid Disability Insurance 292.12 387.52 498.24 381.96 269.00 269.00 .00
30-119-61-10-2-127-
72750
VRS Retiree Health Care Credit 2,584.24 2,920.20 3,325.29 2,531.70 3,392.00 3,762.00 370.00
30-119-61-10-2-127-
73010
Autism Support Services .00 3,656.25 .00 .00 2,667.00 2,667.00 .00
30-119-61-10-2-127-
73275
Therapeutic Services -Sp Ed 8,049.94 10,446.76 715.11 7,090.69 8,900.00 8,900.00 .00
30-119-61-10-2-127-
76435
Supplies - Instructional 3,375.47 1,187.15 1,628.34 718.47 1,667.00 1,667.00 .00
Program 127 - Regional Sp Ed Program
Totals
$354,246.09 $367,563.31 $403,469.38 $318,426.26 $435,526.00 $474,349.00 $38,823.00
Level 2 - Elementary Totals $354,246.09 $367,563.31 $403,469.38 $318,426.26 $435,526.00 $474,349.00 $38,823.00
Level 3 - Secondary
Program 127 - Regional Sp Ed Program
30-119-61-10-3-127-
71120
Compensation-Instructional Salaries 67,124.92 67,539.74 78,651.96 61,957.35 78,652.00 84,383.00 5,731.00
30-119-61-10-3-127-
71151
Compensation-Instructional Asst 85,474.19 82,078.29 80,588.57 85,368.78 103,935.00 142,470.00 38,535.00
30-119-61-10-3-127-
71200
Compensation-OT .00 .00 21.44 68.90 .00 .00 .00
30-119-61-10-3-127-
71665
Bonus Payments To Teachers 9,288.00 .00 6,192.00 .00 .00 .00 .00
30-119-61-10-3-127-
72100
FICA 11,650.48 11,224.12 12,283.49 10,694.56 13,968.00 17,354.00 3,386.00
30-119-61-10-3-127-
72210
VRS Pension Contribution 17,900.50 16,030.29 17,084.21 16,240.63 24,277.00 26,392.00 2,115.00
30-119-61-10-3-127-
72220
VRS Hybrid Pension Contribution 7,744.81 8,940.42 9,787.68 7,956.83 6,069.00 11,311.00 5,242.00
30-119-61-10-3-127-
72300
Group Health and Dental Insurance 32,581.62 25,872.24 28,421.49 40,266.32 39,281.00 39,281.00 .00
30-119-61-10-3-127-
72400
VRS Group Life Insurance 2,067.64 2,013.20 2,166.51 1,950.92 2,447.00 3,040.00 593.00
30-119-61-10-3-127-
72510
Hybrid Disability Insurance 110.91 128.00 140.12 113.94 115.00 115.00 .00
Run by Mandy Hall on 04/09/2024 11:14:46 AM Page 91 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 119 - Regional
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 3 - Secondary
Program 127 - Regional Sp Ed Program
30-119-61-10-3-127-
72750
VRS Retiree Health Care Credit 1,867.00 1,817.89 1,956.35 1,761.66 2,209.00 2,745.00 536.00
30-119-61-10-3-127-
73010
Autism Support Services .00 .00 .00 .00 2,667.00 2,667.00 .00
30-119-61-10-3-127-
73275
Therapeutic Services -Sp Ed 11,151.80 10,344.94 752.00 140.00 8,900.00 8,900.00 .00
30-119-61-10-3-127-
76435
Supplies - Instructional 915.89 1,341.80 1,866.54 1,006.02 1,667.00 1,667.00 .00
Program 127 - Regional Sp Ed Program
Totals
$247,877.76 $227,330.93 $239,912.36 $227,525.91 $284,187.00 $340,325.00 $56,138.00
Level 3 - Secondary Totals $247,877.76 $227,330.93 $239,912.36 $227,525.91 $284,187.00 $340,325.00 $56,138.00
Level 4 - Middle
Program 127 - Regional Sp Ed Program
30-119-61-10-4-127-
71120
Compensation-Instructional Salaries 67,270.00 73,652.40 75,722.15 42,699.97 49,898.00 59,539.00 9,641.00
30-119-61-10-4-127-
71151
Compensation-Instructional Asst 49,142.91 39,914.34 95,288.12 76,788.64 105,489.00 107,439.00 1,950.00
30-119-61-10-4-127-
71665
Bonus Payments To Teachers 6,192.00 .00 4,644.00 .00 .00 .00 .00
30-119-61-10-4-127-
72100
FICA 8,429.38 7,665.33 12,846.17 8,931.22 11,887.00 12,774.00 887.00
30-119-61-10-4-127-
72210
VRS Pension Contribution 11,179.01 11,773.30 6,342.38 .00 20,660.00 8,326.00 (12,334.00)
30-119-61-10-4-127-
72220
VRS Hybrid Pension Contribution 8,022.73 6,607.10 24,585.44 18,400.87 5,165.00 19,426.00 14,261.00
30-119-61-10-4-127-
72300
Group Health and Dental Insurance 30,868.84 24,342.24 44,921.84 19,315.37 40,680.00 40,680.00 .00
30-119-61-10-4-127-
72400
VRS Group Life Insurance 1,548.09 1,481.90 2,493.68 1,483.66 2,082.00 2,238.00 156.00
30-119-61-10-4-127-
72510
Hybrid Disability Insurance 114.90 94.70 352.14 263.48 98.00 98.00 .00
30-119-61-10-4-127-
72750
VRS Retiree Health Care Credit 1,397.92 1,338.10 2,251.68 1,339.63 1,880.00 2,020.00 140.00
30-119-61-10-4-127-
73010
Autism Support Services .00 .00 .00 .00 2,667.00 2,667.00 .00
30-119-61-10-4-127-
73275
Therapeutic Services -Sp Ed 11,151.80 9,327.44 368.39 .00 8,900.00 8,900.00 .00
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FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 119 - Regional
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 4 - Middle
Program 127 - Regional Sp Ed Program
30-119-61-10-4-127-
76435
Supplies - Instructional 659.64 1,217.56 2,985.36 1,791.31 4,000.00 4,000.00 .00
Program 127 - Regional Sp Ed Program
Totals
$195,977.22 $177,414.41 $272,801.35 $171,014.15 $253,406.00 $268,107.00 $14,701.00
Level 4 - Middle Totals $195,977.22 $177,414.41 $272,801.35 $171,014.15 $253,406.00 $268,107.00 $14,701.00
Sub-Function 10 - Classroom Instruction Totals $798,101.07 $772,308.65 $916,183.09 $716,966.32 $973,119.00 $1,082,781.00 $109,662.00
Function 61 - Instruction Totals $798,101.07 $772,308.65 $916,183.09 $716,966.32 $973,119.00 $1,082,781.00 $109,662.00
Locations 119 - Regional Totals $798,101.07 $772,308.65 $916,183.09 $716,966.32 $973,119.00 $1,082,781.00 $109,662.00
Locations 121 - Central Administration
Function 62 - Administration, Attend. & Health
Sub-Function 62 - Admin, Attend. & Health
Level 9 - District Wide
Program 211 - Board Services
30-121-62-62-9-211-
71111
Compensation-Board Members 19,400.04 20,150.04 20,000.04 15,000.03 20,001.00 20,001.00 .00
30-121-62-62-9-211-
72100
FICA 1,484.14 1,541.45 1,530.00 1,147.50 1,531.00 1,531.00 .00
30-121-62-62-9-211-
73080
Legal Services 16,341.13 46,171.00 15,920.50 22,202.50 45,000.00 45,000.00 .00
30-121-62-62-9-211-
75300
Insurance - General Liability 44,267.00 37,255.00 36,094.00 44,768.00 38,191.00 38,677.00 486.00
30-121-62-62-9-211-
75501
Travel-Board Members 2,170.58 8,571.73 10,986.61 6,125.29 6,000.00 6,000.00 .00
30-121-62-62-9-211-
75802
Dues 21,292.31 19,070.00 23,241.01 24,149.28 24,060.00 23,560.00 (500.00)
Program 211 - Board Services Totals $104,955.20 $132,759.22 $107,772.16 $113,392.60 $134,783.00 $134,769.00 ($14.00)
Program 212 - Exec Admin Services
30-121-62-62-9-212-
71110
Compensation-Administrative 77,443.38 84,833.64 91,337.92 83,914.80 88,806.00 98,091.00 9,285.00
30-121-62-62-9-212-
71112
Compensation-Superintendent 185,222.15 199,454.95 198,486.56 148,651.57 186,305.00 199,453.00 13,148.00
30-121-62-62-9-212-
71113
Compensation-Asst Superintendent 140,543.76 138,921.33 141,033.96 111,804.51 141,034.00 .00 (141,034.00)
30-121-62-62-9-212-
71150
Compensation-Clerical 88,026.91 94,621.70 105,904.29 85,340.66 109,393.00 117,197.00 7,804.00
30-121-62-62-9-212-
71200
Compensation-OT 962.99 1,192.01 706.04 492.11 2,000.00 2,000.00 .00
Run by Mandy Hall on 04/09/2024 11:14:46 AM Page 93 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 121 - Central Administration
Function 62 - Administration, Attend. & Health
Sub-Function 62 - Admin, Attend. & Health
Level 9 - District Wide
Program 212 - Exec Admin Services
30-121-62-62-9-212-
71522
Compensation-REWIP Retirees .00 7,380.00 6,975.00 4,410.00 18,720.00 27,866.00 9,146.00
30-121-62-62-9-212-
71625
Compensation-Travel Allowance 2,400.00 3,300.00 3,600.00 2,700.00 3,600.00 3,600.00 .00
30-121-62-62-9-212-
71630
Compensation-Phone Allowance .00 1,350.00 1,800.00 1,350.00 1,800.00 1,800.00 .00
30-121-62-62-9-212-
71665
Bonus Payments To Teachers 6,830.42 .00 6,838.76 .00 .00 .00 .00
30-121-62-62-9-212-
72100
FICA 38,249.96 43,456.65 42,253.62 32,063.93 45,893.00 37,639.00 (8,254.00)
30-121-62-62-9-212-
72210
VRS Pension Contribution 76,142.70 76,559.07 79,796.28 67,381.29 88,383.00 70,014.00 (18,369.00)
30-121-62-62-9-212-
72220
VRS Hybrid Pension Contribution .00 714.32 4,805.88 3,809.76 .00 .00 .00
30-121-62-62-9-212-
72300
Group Health and Dental Insurance 52,390.73 51,994.65 59,896.68 54,116.31 55,784.00 55,815.00 31.00
30-121-62-62-9-212-
72400
VRS Group Life Insurance 7,106.08 7,197.81 7,788.72 6,223.50 7,126.00 6,592.00 (534.00)
30-121-62-62-9-212-
72500
Disability Insurance .00 1,425.95 1,936.90 1,245.15 2,119.00 2,119.00 .00
30-121-62-62-9-212-
72510
Hybrid Disability Insurance .00 10.22 68.88 54.54 .00 .00 .00
30-121-62-62-9-212-
72700
Workers Compensation 2,514.00 2,436.00 2,112.75 .00 5,000.00 5,000.00 .00
30-121-62-62-9-212-
72750
VRS Retiree Health Care Credit 6,416.74 6,499.45 7,033.08 5,619.78 6,435.00 5,953.00 (482.00)
30-121-62-62-9-212-
72800
Termination Pay for Vac/Sick Leave .00 12,114.97 .00 .00 .00 .00 .00
30-121-62-62-9-212-
72802
Deferred Compensation Contribution 20,348.77 16,908.19 7,452.20 8,919.10 7,452.00 11,967.00 4,515.00
30-121-62-62-9-212-
72850
OPEB ARC 2,189.28 2,446.00 2,152.00 .00 .00 .00 .00
30-121-62-62-9-212-
73035
Consultants 35,204.00 39,940.24 26,887.00 27,395.00 42,000.00 53,975.00 11,975.00
30-121-62-62-9-212-
73060
Emergency Notification Services 7,976.50 7,552.50 7,552.50 7,552.50 8,300.00 8,300.00 .00
30-121-62-62-9-212-
73115
Printing Services 10,199.55 12,945.43 23,346.38 12,698.69 14,660.00 14,660.00 .00
30-121-62-62-9-212-
73160
Repair/Maint - School Office Equipment 3,396.00 3,435.14 4,145.12 4,478.16 6,000.00 6,000.00 .00
30-121-62-62-9-212-
73161
Lease Offset .00 .00 (1,606.56).00 .00 .00 .00
Run by Mandy Hall on 04/09/2024 11:14:46 AM Page 94 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 121 - Central Administration
Function 62 - Administration, Attend. & Health
Sub-Function 62 - Admin, Attend. & Health
Level 9 - District Wide
Program 212 - Exec Admin Services
30-121-62-62-9-212-
73205
Software Licensing Fees 75,371.72 80,680.89 80,662.21 82,960.54 95,317.00 96,616.00 1,299.00
30-121-62-62-9-212-
75200
Postage 11,119.39 11,038.78 7,669.07 10,169.46 14,000.00 14,000.00 .00
30-121-62-62-9-212-
75503
Travel- Superintendent 2,649.68 5,586.99 5,981.99 5,880.73 6,000.00 6,000.00 .00
30-121-62-62-9-212-
75509
Travel-Asst Superintendent 594.44 175.00 263.06 1,793.16 2,000.00 2,000.00 .00
30-121-62-62-9-212-
75510
Travel-Director of Administrative Services 350.00 441.04 1,403.48 1,269.33 1,120.00 1,620.00 500.00
30-121-62-62-9-212-
76045
Furniture and Equip <$5,000 998.16 3,537.22 .00 159.98 1,250.00 1,250.00 .00
30-121-62-62-9-212-
76105
Supplies - Office 24,661.77 29,733.45 26,686.94 23,301.62 29,500.00 29,500.00 .00
30-121-62-62-9-212-
78070
Inception of Lease - Capital Outlay .00 .00 12,175.66 .00 .00 .00 .00
Program 212 - Exec Admin Services Totals $879,309.08 $947,883.59 $967,146.37 $795,756.18 $989,997.00 $879,027.00 ($110,970.00)
Program 213 - Information Services
30-121-62-62-9-213-
73025
Communications Director Services 68,884.00 70,805.00 73,700.00 76,600.00 76,600.00 85,000.00 8,400.00
30-121-62-62-9-213-
73210
Special Report Services-Supt 28,034.08 35,598.32 28,032.30 27,066.11 54,853.00 50,853.00 (4,000.00)
30-121-62-62-9-213-
74905
Information Technology Services-City 88,599.36 88,254.48 92,247.24 78,656.67 110,120.00 97,207.00 (12,913.00)
Program 213 - Information Services Totals $185,517.44 $194,657.80 $193,979.54 $182,322.78 $241,573.00 $233,060.00 ($8,513.00)
Program 214 - Personnel Services
30-121-62-62-9-214-
71110
Compensation-Administrative 110,355.75 116,064.96 124,221.96 98,476.53 124,222.00 133,040.00 8,818.00
30-121-62-62-9-214-
71150
Compensation-Clerical 66,441.07 73,043.25 81,573.46 64,687.87 81,217.00 136,980.00 55,763.00
30-121-62-62-9-214-
71200
Compensation-OT 198.05 896.69 489.22 459.67 750.00 750.00 .00
30-121-62-62-9-214-
71625
Compensation-Travel Allowance 1,200.00 1,200.00 1,200.00 900.00 1,200.00 1,200.00 .00
30-121-62-62-9-214-
71665
Bonus Payments To Teachers 2,322.00 .00 2,322.00 .00 .00 .00 .00
30-121-62-62-9-214-
72100
FICA 12,743.47 13,573.54 15,005.73 12,031.78 15,865.00 20,806.00 4,941.00
30-121-62-62-9-214-
72210
VRS Pension Contribution 29,344.29 31,133.16 34,143.96 27,067.14 34,144.00 44,877.00 10,733.00
Run by Mandy Hall on 04/09/2024 11:14:46 AM Page 95 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 121 - Central Administration
Function 62 - Administration, Attend. & Health
Sub-Function 62 - Admin, Attend. & Health
Level 9 - District Wide
Program 214 - Personnel Services
30-121-62-62-9-214-
72300
Group Health and Dental Insurance 20,439.84 21,605.40 24,178.98 19,167.57 26,154.00 26,154.00 .00
30-121-62-62-9-214-
72400
VRS Group Life Insurance 2,365.89 2,510.28 2,752.80 2,182.35 2,753.00 3,618.00 865.00
30-121-62-62-9-214-
72700
Workers Compensation 80,825.00 8,310.00 16,565.00 17,168.00 .00 .00 .00
30-121-62-62-9-214-
72750
VRS Retiree Health Care Credit 2,136.39 2,266.68 2,485.92 1,970.61 2,486.00 3,267.00 781.00
30-121-62-62-9-214-
73065
Employee Assistance Plan 6,993.00 5,325.00 7,200.00 5,634.38 9,000.00 7,688.00 (1,312.00)
30-121-62-62-9-214-
73110
Pre-Employment Checks 3,360.00 4,526.00 4,526.00 3,524.00 7,779.00 7,779.00 .00
30-121-62-62-9-214-
73120
Recruiting Fees 783.74 525.00 909.50 4,228.84 4,275.00 4,275.00 .00
30-121-62-62-9-214-
73235
Professional Development -NBC
Certification Fees
2,079.00 1,485.00 .00 2,538.75 7,200.00 7,200.00 .00
30-121-62-62-9-214-
73265
Teacher Licensing 1,350.00 (950.00)1,200.00 (100.00)250.00 250.00 .00
30-121-62-62-9-214-
75517
Travel-Director of Human Resources 1,837.00 3,776.90 1,507.18 1,119.41 2,940.00 2,940.00 .00
30-121-62-62-9-214-
76475
Wellness Program .00 .00 .00 .00 2,000.00 2,000.00 .00
Program 214 - Personnel Services Totals $344,774.49 $285,291.86 $320,281.71 $261,056.90 $322,235.00 $402,824.00 $80,589.00
Program 216 - Fiscal Services
30-121-62-62-9-216-
71110
Compensation-Administrative 110,355.75 116,064.96 124,221.96 98,476.53 124,222.00 133,040.00 8,818.00
30-121-62-62-9-216-
71150
Compensation-Clerical 94,431.02 100,487.83 111,327.42 88,344.30 111,096.00 118,980.00 7,884.00
30-121-62-62-9-216-
71200
Compensation-OT 127.84 795.47 397.72 417.81 750.00 750.00 .00
30-121-62-62-9-216-
71625
Compensation-Travel Allowance 1,200.00 1,200.00 1,200.00 900.00 1,200.00 1,200.00 .00
30-121-62-62-9-216-
71665
Bonus Payments To Teachers 3,870.00 .00 3,870.00 .00 .00 .00 .00
30-121-62-62-9-216-
72100
FICA 14,538.51 15,259.51 16,951.79 13,344.86 18,151.00 19,429.00 1,278.00
30-121-62-62-9-216-
72210
VRS Pension Contribution 33,998.94 35,891.16 39,109.80 31,003.77 39,110.00 41,886.00 2,776.00
30-121-62-62-9-216-
72300
Group Health and Dental Insurance 19,338.42 20,686.02 23,534.22 18,756.54 26,153.00 26,153.00 .00
Run by Mandy Hall on 04/09/2024 11:14:46 AM Page 96 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 121 - Central Administration
Function 62 - Administration, Attend. & Health
Sub-Function 62 - Admin, Attend. & Health
Level 9 - District Wide
Program 216 - Fiscal Services
30-121-62-62-9-216-
72400
VRS Group Life Insurance 2,741.13 2,893.68 3,153.24 2,499.66 3,153.00 3,377.00 224.00
30-121-62-62-9-216-
72750
VRS Retiree Health Care Credit 2,475.15 2,613.00 2,847.36 2,257.23 2,847.00 3,049.00 202.00
30-121-62-62-9-216-
73005
Audit Fees 12,200.00 11,919.86 14,125.00 10,625.00 16,063.00 16,063.00 .00
30-121-62-62-9-216-
73037
Contractual Services - Other 3,129.00 3,853.00 3,362.00 3,179.00 3,529.00 3,529.00 .00
30-121-62-62-9-216-
75513
Travel-Director of Business 450.00 2,390.30 2,045.45 1,255.56 3,800.00 3,800.00 .00
Program 216 - Fiscal Services Totals $298,855.76 $314,054.79 $346,145.96 $271,060.26 $350,074.00 $371,256.00 $21,182.00
Level 9 - District Wide Totals $1,813,411.97 $1,874,647.26 $1,935,325.74 $1,623,588.72 $2,038,662.00 $2,020,936.00 ($17,726.00)
Sub-Function 62 - Admin, Attend. & Health Totals $1,813,411.97 $1,874,647.26 $1,935,325.74 $1,623,588.72 $2,038,662.00 $2,020,936.00 ($17,726.00)
Function 62 - Administration, Attend. & Health
Totals
$1,813,411.97 $1,874,647.26 $1,935,325.74 $1,623,588.72 $2,038,662.00 $2,020,936.00 ($17,726.00)
Function 64 - Operation & Maintenance
Sub-Function 64 - Operation & Maintenance
Level 9 - District Wide
Program 420 - Building Services
30-121-64-64-9-420-
71187
Compensation-Student Workers 4,239.25 3,337.50 2,405.88 1,812.00 5,000.00 7,500.00 2,500.00
30-121-64-64-9-420-
71190
Compensation-Custodians 26,461.41 28,188.39 30,045.32 27,047.89 33,335.00 35,700.00 2,365.00
30-121-64-64-9-420-
71191
Compensation - Const/Maint Mgr 45,051.04 47,603.10 37,992.03 3,780.23 .00 .00 .00
30-121-64-64-9-420-
71200
Compensation-OT 884.60 1,615.99 1,100.38 916.21 500.00 1,000.00 500.00
30-121-64-64-9-420-
71665
Bonus Payments To Teachers 5,418.00 .00 3,870.00 .00 .00 .00 .00
30-121-64-64-9-420-
72100
FICA 6,207.15 6,097.13 5,792.45 2,488.76 2,971.00 3,381.00 410.00
30-121-64-64-9-420-
72210
VRS Pension Contribution 604.26 662.16 640.08 507.36 640.00 1,278.00 638.00
30-121-64-64-9-420-
72300
Group Health and Dental Insurance 7,017.24 7,502.40 8,529.96 6,796.44 11,738.00 11,738.00 .00
30-121-64-64-9-420-
72400
VRS Group Life Insurance 352.05 385.80 446.64 354.09 447.00 478.00 31.00
Run by Mandy Hall on 04/09/2024 11:14:46 AM Page 97 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 121 - Central Administration
Function 64 - Operation & Maintenance
Sub-Function 64 - Operation & Maintenance
Level 9 - District Wide
Program 420 - Building Services
30-121-64-64-9-420-
72600
Unemployment Compensation .00 .00 .00 .00 9,000.00 9,000.00 .00
30-121-64-64-9-420-
72700
Workers Compensation 503.00 487.00 248.56 .00 1,000.00 1,000.00 .00
30-121-64-64-9-420-
72750
VRS Retiree Health Care Credit 178.65 325.32 369.96 293.34 370.00 396.00 26.00
30-121-64-64-9-420-
72850
OPEB ARC 230.45 257.00 253.00 .00 .00 .00 .00
30-121-64-64-9-420-
73180
Repair/Maint - Other Contracted 7,208.89 8,525.90 10,183.08 3,720.51 7,608.00 7,608.00 .00
30-121-64-64-9-420-
73195
Safety and OSHA Training 2,057.00 541.00 520.00 .00 1,900.00 1,900.00 .00
30-121-64-64-9-420-
74900
Building Maintenance -City 13,638.64 22,328.77 16,775.36 18,304.72 18,300.00 18,300.00 .00
30-121-64-64-9-420-
75001
Telecom/ Internet Services 7,199.06 6,109.17 3,697.07 2,755.05 7,000.00 7,000.00 .00
30-121-64-64-9-420-
75004
Utilities - Electric 21,800.18 24,626.13 28,904.53 23,931.93 30,000.00 30,000.00 .00
30-121-64-64-9-420-
75005
Utilities - Natural Gas 2,623.01 2,768.11 5,362.75 3,474.38 5,000.00 5,000.00 .00
30-121-64-64-9-420-
75009
Utilities - Water and Sewer 1,386.07 1,415.52 1,341.25 1,011.15 1,470.00 1,470.00 .00
30-121-64-64-9-420-
75302
Insurance -Property 68,791.00 69,010.00 69,215.00 65,974.00 71,292.00 73,431.00 2,139.00
30-121-64-64-9-420-
76110
Supplies - Operational 5,359.29 6,783.68 5,750.83 6,466.83 4,000.00 4,000.00 .00
Program 420 - Building Services Totals $227,210.24 $238,570.07 $233,444.13 $169,634.89 $211,571.00 $220,180.00 $8,609.00
Level 9 - District Wide Totals $227,210.24 $238,570.07 $233,444.13 $169,634.89 $211,571.00 $220,180.00 $8,609.00
Sub-Function 64 - Operation & Maintenance Totals $227,210.24 $238,570.07 $233,444.13 $169,634.89 $211,571.00 $220,180.00 $8,609.00
Function 64 - Operation & Maintenance Totals $227,210.24 $238,570.07 $233,444.13 $169,634.89 $211,571.00 $220,180.00 $8,609.00
Locations 121 - Central Administration Totals $2,040,622.21 $2,113,217.33 $2,168,769.87 $1,793,223.61 $2,250,233.00 $2,241,116.00 ($9,117.00)
Locations 122 - Central Attend. & Health
Function 62 - Administration, Attend. & Health
Sub-Function 62 - Admin, Attend. & Health
Level 9 - District Wide
Program 222 - Health Services
30-122-62-62-9-222-
71131
Compensation-School Nurses 328,040.15 361,370.98 379,022.11 313,792.09 379,332.00 433,396.00 54,064.00
Run by Mandy Hall on 04/09/2024 11:14:46 AM Page 98 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 122 - Central Attend. & Health
Function 62 - Administration, Attend. & Health
Sub-Function 62 - Admin, Attend. & Health
Level 9 - District Wide
Program 222 - Health Services
30-122-62-62-9-222-
71135
Compensation - Health and Behavioral .00 .00 .00 58,227.39 70,000.00 129,530.00 59,530.00
30-122-62-62-9-222-
71520
Compensation-Substitutes 3,914.89 7,328.59 14,887.64 6,443.64 8,000.00 8,000.00 .00
30-122-62-62-9-222-
71651
Compensation - NBC Nurse Supplement .00 .00 .00 1,750.00 .00 .00 .00
30-122-62-62-9-222-
71665
Bonus Payments To Teachers 9,288.00 6,000.00 9,288.00 .00 .00 .00 .00
30-122-62-62-9-222-
72100
FICA 24,168.40 26,631.96 28,183.26 26,888.59 34,986.00 43,676.00 8,690.00
30-122-62-62-9-222-
72210
VRS Pension Contribution 29,277.21 28,512.90 30,620.20 35,508.18 74,679.00 28,067.00 (46,612.00)
30-122-62-62-9-222-
72220
VRS Hybrid Pension Contribution 25,588.43 29,259.50 32,424.90 23,919.62 .00 65,491.00 65,491.00
30-122-62-62-9-222-
72300
Group Health and Dental Insurance 30,143.52 34,033.04 50,628.04 52,081.62 44,958.00 44,958.00 .00
30-122-62-62-9-222-
72400
VRS Group Life Insurance 4,423.63 4,658.00 5,083.00 4,791.40 6,021.00 7,543.00 1,522.00
30-122-62-62-9-222-
72510
Hybrid Disability Insurance 366.48 419.00 464.30 342.52 .00 .00 .00
30-122-62-62-9-222-
72700
Workers Compensation 2,011.00 1,949.00 2,883.28 .00 3,000.00 3,000.00 .00
30-122-62-62-9-222-
72750
VRS Retiree Health Care Credit 3,994.51 4,206.00 4,589.80 4,326.51 5,437.00 6,811.00 1,374.00
30-122-62-62-9-222-
72850
OPEB ARC 2,074.06 2,575.00 2,937.00 .00 .00 .00 .00
30-122-62-62-9-222-
73037
Contractual Services - Other 4,178.00 4,178.00 4,445.43 5,392.00 4,080.00 4,080.00 .00
30-122-62-62-9-222-
73055
Drug Testing Services/Pledge Program .00 9,658.51 15,000.06 12,012.06 20,673.00 20,673.00 .00
30-122-62-62-9-222-
73085
Maintenance of Records 18,224.63 9,394.30 12,635.45 19,309.67 11,500.00 11,500.00 .00
30-122-62-62-9-222-
73115
Printing Services 1,759.00 2,071.50 2,709.25 2,538.00 4,000.00 4,000.00 .00
30-122-62-62-9-222-
73255
Professional Development 816.85 859.00 901.92 2,634.00 1,200.00 1,200.00 .00
30-122-62-62-9-222-
73260
Student Assistance Program .00 2,224.00 .00 914.56 5,000.00 5,000.00 .00
30-122-62-62-9-222-
75525
Travel - Health Services Staff 779.94 970.37 1,268.82 343.14 2,974.00 2,974.00 .00
30-122-62-62-9-222-
76100
Supplies - Nursing 2,051.33 3,272.69 6,173.23 701.67 9,000.00 13,144.00 4,144.00
Run by Mandy Hall on 04/09/2024 11:14:46 AM Page 99 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 122 - Central Attend. & Health
Function 62 - Administration, Attend. & Health
Sub-Function 62 - Admin, Attend. & Health
Level 9 - District Wide
Program 222 - Health Services Totals $491,100.03 $539,572.34 $604,145.69 $571,916.66 $684,840.00 $833,043.00 $148,203.00
Program 223 - Psych Services
30-122-62-62-9-223-
71132
Compensation-Psychologists 195,871.06 217,328.40 246,772.80 194,408.27 346,773.00 264,284.00 (82,489.00)
30-122-62-62-9-223-
71665
Bonus Payments To Teachers 4,644.00 .00 4,644.00 .00 .00 .00 .00
30-122-62-62-9-223-
72100
FICA 12,991.77 14,350.88 16,973.30 13,276.19 26,528.00 20,218.00 (6,310.00)
30-122-62-62-9-223-
72210
VRS Pension Contribution 32,567.33 36,120.06 41,013.62 31,265.90 57,634.00 43,924.00 (13,710.00)
30-122-62-62-9-223-
72300
Group Health and Dental Insurance 25,670.76 27,118.20 30,461.56 23,959.80 29,829.00 29,829.00 .00
30-122-62-62-9-223-
72400
VRS Group Life Insurance 2,625.79 2,912.14 3,306.76 2,520.80 4,647.00 3,541.00 (1,106.00)
30-122-62-62-9-223-
72750
VRS Retiree Health Care Credit 2,370.99 2,629.74 2,986.08 2,276.23 4,196.00 3,198.00 (998.00)
Program 223 - Psych Services Totals $276,741.70 $300,459.42 $346,158.12 $267,707.19 $469,607.00 $364,994.00 ($104,613.00)
Program 224 - Speech/Audio Services
30-122-62-62-9-224-
71185
Compensation- Speech and Vision
Teachers
284,229.70 361,043.68 416,954.11 317,720.73 444,655.00 416,352.00 (28,303.00)
30-122-62-62-9-224-
71520
Compensation-Substitutes .00 .00 .00 1,962.59 .00 .00 .00
30-122-62-62-9-224-
71665
Bonus Payments To Teachers 6,966.00 .00 8,668.80 .00 .00 .00 .00
30-122-62-62-9-224-
72100
FICA 20,859.74 26,376.39 31,338.52 23,264.52 34,016.00 31,851.00 (2,165.00)
30-122-62-62-9-224-
72210
VRS Pension Contribution 33,558.86 37,966.48 47,094.77 29,778.68 73,902.00 48,438.00 (25,464.00)
30-122-62-62-9-224-
72220
VRS Hybrid Pension Contribution 10,740.53 21,128.50 22,333.67 19,601.30 .00 20,759.00 20,759.00
30-122-62-62-9-224-
72300
Group Health and Dental Insurance 16,854.40 25,157.68 33,092.84 26,945.60 29,829.00 29,829.00 .00
30-122-62-62-9-224-
72400
VRS Group Life Insurance 3,571.64 4,764.65 5,597.67 3,981.27 5,958.00 5,579.00 (379.00)
30-122-62-62-9-224-
72510
Hybrid Disability Insurance 153.84 302.50 319.90 280.66 .00 .00 .00
30-122-62-62-9-224-
72750
VRS Retiree Health Care Credit 3,225.19 4,302.50 5,054.73 3,595.08 5,380.00 5,038.00 (342.00)
Program 224 - Speech/Audio Services
Totals
$380,159.90 $481,042.38 $570,455.01 $427,130.43 $593,740.00 $557,846.00 ($35,894.00)
Level 9 - District Wide Totals $1,148,001.63 $1,321,074.14 $1,520,758.82 $1,266,754.28 $1,748,187.00 $1,755,883.00 $7,696.00
Run by Mandy Hall on 04/09/2024 11:14:46 AM Page 100 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 122 - Central Attend. & Health
Function 62 - Administration, Attend. & Health
Sub-Function 62 - Admin, Attend. & Health Totals $1,148,001.63 $1,321,074.14 $1,520,758.82 $1,266,754.28 $1,748,187.00 $1,755,883.00 $7,696.00
Function 62 - Administration, Attend. & Health
Totals
$1,148,001.63 $1,321,074.14 $1,520,758.82 $1,266,754.28 $1,748,187.00 $1,755,883.00 $7,696.00
Locations 122 - Central Attend. & Health Totals $1,148,001.63 $1,321,074.14 $1,520,758.82 $1,266,754.28 $1,748,187.00 $1,755,883.00 $7,696.00
Locations 130 - Transportation
Function 63 - Pupil Transportation
Sub-Function 63 - Pupil Transportation
Level 9 - District Wide
Program 310 - Transportation Mgmt and Dir
30-130-63-63-9-310-
71150
Compensation-Clerical 45,283.18 64,112.19 74,820.93 58,713.49 74,543.00 119,430.00 44,887.00
30-130-63-63-9-310-
71173
Compensation-Transportation Supr 65,858.88 76,776.96 80,610.96 63,903.78 80,611.00 99,769.00 19,158.00
30-130-63-63-9-310-
71200
Compensation-OT 19.85 362.61 133.46 144.24 .00 .00 .00
30-130-63-63-9-310-
71665
Bonus Payments To Teachers 3,870.00 .00 3,870.00 .00 .00 .00 .00
30-130-63-63-9-310-
72100
FICA 8,298.40 10,125.26 11,610.48 9,005.65 11,869.00 16,769.00 4,900.00
30-130-63-63-9-310-
72210
VRS Pension Contribution 17,961.19 23,324.96 25,786.44 20,392.23 25,787.00 36,431.00 10,644.00
30-130-63-63-9-310-
72300
Group Health and Dental Insurance 18,126.69 21,060.93 23,146.26 18,342.36 19,886.00 19,886.00 .00
30-130-63-63-9-310-
72400
VRS Group Life Insurance 1,448.13 1,880.55 2,079.00 1,644.18 2,079.00 2,937.00 858.00
30-130-63-63-9-310-
72700
Workers Compensation 7,289.00 7,064.00 7,056.57 .00 8,000.00 8,000.00 .00
30-130-63-63-9-310-
72750
VRS Retiree Health Care Credit 1,307.59 1,698.18 1,877.28 1,484.64 1,877.00 2,652.00 775.00
30-130-63-63-9-310-
72850
OPEB ARC 6,106.95 7,210.00 7,189.00 .00 .00 .00 .00
30-130-63-63-9-310-
74900
Building Maintenance -City 305.00 1,675.73 1,524.95 1,456.62 2,000.00 2,000.00 .00
Program 310 - Transportation Mgmt and
Dir Totals
$175,874.86 $215,291.37 $239,705.33 $175,087.19 $226,652.00 $307,874.00 $81,222.00
Program 320 - Vehicle Operation Services
30-130-63-63-9-320-
71170
Compensation-Bus Drivers 450,071.72 580,019.32 672,647.70 525,184.98 665,445.00 695,748.00 30,303.00
30-130-63-63-9-320-
71171
Compensation-Bus Drivers-Field Trips 15,415.10 69,583.59 85,987.73 57,943.88 38,000.00 38,000.00 .00
30-130-63-63-9-320-
71172
Compensation-Bus Aides 425.00 (96.84).00 .00 .00 .00 .00
Run by Mandy Hall on 04/09/2024 11:14:46 AM Page 101 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 130 - Transportation
Function 63 - Pupil Transportation
Sub-Function 63 - Pupil Transportation
Level 9 - District Wide
Program 320 - Vehicle Operation Services
30-130-63-63-9-320-
71174
Compensation-Substitute Bus Drivers 56,750.17 54,941.80 66,569.90 34,394.27 38,369.00 38,939.00 570.00
30-130-63-63-9-320-
71198
Compensation - SOL Summer School 2,182.75 14,009.26 15,095.77 12,500.00 12,500.00 12,500.00 .00
30-130-63-63-9-320-
71200
Compensation-OT 1,961.97 3,472.79 7,718.18 3,048.72 7,000.00 7,000.00 .00
30-130-63-63-9-320-
71522
Compensation-REWIP Retirees .00 .00 .00 44.65 3,903.00 .00 (3,903.00)
30-130-63-63-9-320-
71665
Bonus Payments To Teachers 44,892.00 3,000.00 47,786.76 .00 .00 .00 .00
30-130-63-63-9-320-
72100
FICA 40,205.71 52,499.94 63,111.81 44,526.42 58,539.00 60,602.00 2,063.00
30-130-63-63-9-320-
72210
VRS Pension Contribution 4,565.37 5,810.05 3,930.70 3,401.05 12,777.00 7,472.00 (5,305.00)
30-130-63-63-9-320-
72220
VRS Hybrid Pension Contribution 4,887.58 7,272.37 8,816.02 6,918.73 .00 17,436.00 17,436.00
30-130-63-63-9-320-
72300
Group Health and Dental Insurance 124,171.60 162,632.18 173,553.29 145,249.36 230,779.00 230,779.00 .00
30-130-63-63-9-320-
72400
VRS Group Life Insurance 5,117.55 6,927.56 7,476.77 5,620.95 8,917.00 9,323.00 406.00
30-130-63-63-9-320-
72510
Hybrid Disability Insurance 968.44 1,393.75 1,863.07 1,467.25 .00 .00 .00
30-130-63-63-9-320-
72600
Unemployment Compensation 1,028.24 .11 .00 .00 .00 .00 .00
30-130-63-63-9-320-
72750
VRS Retiree Health Care Credit 2,596.80 5,842.47 6,193.34 4,656.06 7,386.00 7,723.00 337.00
30-130-63-63-9-320-
72800
Termination Pay for Vac/Sick Leave 5,400.00 12,124.00 2,520.00 .00 .00 .00 .00
30-130-63-63-9-320-
73055
Drug Testing Services/Pledge Program 2,088.50 2,694.25 3,860.74 2,290.50 2,950.00 2,950.00 .00
30-130-63-63-9-320-
73070
Employee Physicals 2,581.00 4,223.00 6,744.00 3,907.00 2,580.00 2,580.00 .00
30-130-63-63-9-320-
73100
Parents-Sp Ed Transportation Payments 5,254.42 7,539.85 19,137.82 4,675.61 6,240.00 6,940.00 700.00
30-130-63-63-9-320-
73255
Professional Development 1,125.15 1,683.73 2,688.82 1,478.15 4,000.00 4,000.00 .00
30-130-63-63-9-320-
73420
Private Carrier Transportation 10,120.00 .00 .00 .00 .00 .00 .00
30-130-63-63-9-320-
75304
Insurance - Motor Vehicle 18,818.00 19,560.00 19,918.00 19,038.00 20,516.00 21,132.00 616.00
30-130-63-63-9-320-
76110
Supplies - Operational 4,804.23 3,256.39 5,124.55 3,623.75 4,000.00 5,050.00 1,050.00
Run by Mandy Hall on 04/09/2024 11:14:46 AM Page 102 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 130 - Transportation
Function 63 - Pupil Transportation
Sub-Function 63 - Pupil Transportation
Level 9 - District Wide
Program 320 - Vehicle Operation Services
30-130-63-63-9-320-
76125
Fuel and Lubricants 70,057.49 160,529.03 179,090.04 111,869.81 125,000.00 125,000.00 .00
Program 320 - Vehicle Operation Services
Totals
$875,488.79 $1,178,918.60 $1,399,835.01 $991,839.14 $1,248,901.00 $1,293,174.00 $44,273.00
Program 330 - Transportation Monitoring Svcs
30-130-63-63-9-330-
71172
Compensation-Bus Aides 101,808.67 138,216.11 157,030.98 130,154.93 170,854.00 183,642.00 12,788.00
30-130-63-63-9-330-
71200
Compensation-OT 39.09 1,032.26 .00 .00 .00 .00 .00
30-130-63-63-9-330-
71520
Compensation-Substitutes 9,295.82 6,188.20 6,389.01 4,961.74 7,000.00 7,000.00 .00
30-130-63-63-9-330-
71522
Compensation-REWIP Retirees .00 .00 .00 .00 .00 1,696.00 1,696.00
30-130-63-63-9-330-
71665
Bonus Payments To Teachers 14,706.00 .00 16,254.00 .00 .00 .00 .00
30-130-63-63-9-330-
72100
FICA 9,236.84 9,836.93 13,664.82 10,376.07 13,606.00 14,714.00 1,108.00
30-130-63-63-9-330-
72210
VRS Pension Contribution 790.68 926.90 782.58 440.97 3,280.00 1,972.00 (1,308.00)
30-130-63-63-9-330-
72220
VRS Hybrid Pension Contribution 1,696.52 2,143.69 2,554.41 2,131.52 .00 4,602.00 4,602.00
30-130-63-63-9-330-
72300
Group Health and Dental Insurance 34,683.78 39,158.92 40,213.88 27,767.34 44,744.00 44,744.00 .00
30-130-63-63-9-330-
72400
VRS Group Life Insurance 1,378.81 1,679.79 2,055.34 1,583.30 2,289.00 2,461.00 172.00
30-130-63-63-9-330-
72510
Hybrid Disability Insurance 361.70 449.35 594.61 502.68 .00 .00 .00
30-130-63-63-9-330-
72600
Unemployment Compensation 521.97 .00 .00 .00 .00 .00 .00
30-130-63-63-9-330-
72750
VRS Retiree Health Care Credit 699.59 1,416.33 1,702.44 1,311.67 1,896.00 2,038.00 142.00
30-130-63-63-9-330-
72800
Termination Pay for Vac/Sick Leave .00 3,600.00 .00 .00 .00 .00 .00
30-130-63-63-9-330-
73040
Crossing Guard Services 77,736.02 76,781.99 82,785.48 60,984.96 100,222.00 107,237.00 7,015.00
Program 330 - Transportation Monitoring
Svcs Totals
$252,955.49 $281,430.47 $324,027.55 $240,215.18 $343,891.00 $370,106.00 $26,215.00
Program 340 - Vehicle Maintenance Services
30-130-63-63-9-340-
71190
Compensation-Custodians 29,042.21 29,346.07 32,691.79 25,897.02 57,668.00 34,987.00 (22,681.00)
Run by Mandy Hall on 04/09/2024 11:14:46 AM Page 103 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 130 - Transportation
Function 63 - Pupil Transportation
Sub-Function 63 - Pupil Transportation
Level 9 - District Wide
Program 340 - Vehicle Maintenance Services
30-130-63-63-9-340-
71200
Compensation-OT 3.87 .00 .00 .00 .00 .00 .00
30-130-63-63-9-340-
72100
FICA 2,162.80 2,168.65 2,314.96 1,939.74 4,412.00 2,677.00 (1,735.00)
30-130-63-63-9-340-
72210
VRS Pension Contribution 636.78 674.88 627.24 497.22 1,107.00 1,253.00 146.00
30-130-63-63-9-340-
72220
VRS Hybrid Pension Contribution 41.14 .00 .00 .00 .00 .00 .00
30-130-63-63-9-340-
72300
Group Health and Dental Insurance 7,017.24 7,502.40 8,529.96 6,796.44 8,667.00 8,667.00 .00
30-130-63-63-9-340-
72400
VRS Group Life Insurance 394.98 393.24 437.76 347.01 773.00 469.00 (304.00)
30-130-63-63-9-340-
72510
Hybrid Disability Insurance 9.44 .00 .00 .00 .00 .00 .00
30-130-63-63-9-340-
72750
VRS Retiree Health Care Credit 200.44 331.56 362.64 287.46 640.00 388.00 (252.00)
30-130-63-63-9-340-
72800
Termination Pay for Vac/Sick Leave 216.70 .00 .00 .00 .00 .00 .00
30-130-63-63-9-340-
73180
Repair/Maint - Other Contracted 1,793.82 24,623.47 22,058.73 16,311.76 1,000.00 1,000.00 .00
30-130-63-63-9-340-
74915
Vehicle Maintenance- City 147,413.83 162,343.98 181,606.50 166,415.99 180,000.00 180,000.00 .00
Program 340 - Vehicle Maintenance
Services Totals
$188,933.25 $227,384.25 $248,629.58 $218,492.64 $254,267.00 $229,441.00 ($24,826.00)
Program 350 - Bus Regular Purchases
30-130-63-63-9-350-
78030
School Buses and Other Vehicles 70,491.00 339,513.00 73,087.00 .00 275,505.00 275,505.00 .00
Program 350 - Bus Regular Purchases
Totals
$70,491.00 $339,513.00 $73,087.00 $0.00 $275,505.00 $275,505.00 $0.00
Level 9 - District Wide Totals $1,563,743.39 $2,242,537.69 $2,285,284.47 $1,625,634.15 $2,349,216.00 $2,476,100.00 $126,884.00
Sub-Function 63 - Pupil Transportation Totals $1,563,743.39 $2,242,537.69 $2,285,284.47 $1,625,634.15 $2,349,216.00 $2,476,100.00 $126,884.00
Function 63 - Pupil Transportation Totals $1,563,743.39 $2,242,537.69 $2,285,284.47 $1,625,634.15 $2,349,216.00 $2,476,100.00 $126,884.00
Locations 130 - Transportation Totals $1,563,743.39 $2,242,537.69 $2,285,284.47 $1,625,634.15 $2,349,216.00 $2,476,100.00 $126,884.00
Run by Mandy Hall on 04/09/2024 11:14:46 AM Page 104 of 105
FY 25 Operating Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 170 - Non-Departmental
Function 67 - Debt Service & Fund Transfers
Sub-Function 67 - Debt Service & Transfers
Level 9 - District Wide
Program 720 - Intra Agency Fund
30-170-67-67-9-720-
79311
Transfer To School Capital Projects Fund 1,857,816.00 4,261,624.00 1,236,052.00 713,075.00 .00 .00 .00
30-170-67-67-9-720-
79313
Transfer to School Reserve Fund 577,282.00 660,871.00 718,049.00 184,373.00 .00 .00 .00
30-170-67-67-9-720-
79318
Transfer To School Grants Fund .00 .00 .00 97,500.00 .00 .00 .00
30-170-67-67-9-720-
79400
Lease Obligation Principal 99,918.53 .00 15,698.60 .00 .00 87,750.00 87,750.00
30-170-67-67-9-720-
79405
Subscription Liability Principal .00 .00 131,496.76 .00 .00 .00 .00
30-170-67-67-9-720-
79410
Lease Obligation Interest 4,849.49 .00 1,674.16 .00 .00 10,947.00 10,947.00
30-170-67-67-9-720-
79598
Pay Increase .00 .00 .00 .00 2,469,271.00 1,505,495.00 (963,776.00)
30-170-67-67-9-720-
79599
Health Insurance Increase .00 .00 .00 .00 .00 259,008.00 259,008.00
Program 720 - Intra Agency Fund Totals $2,539,866.02 $4,922,495.00 $2,102,970.52 $994,948.00 $2,469,271.00 $1,863,200.00 ($606,071.00)
Level 9 - District Wide Totals $2,539,866.02 $4,922,495.00 $2,102,970.52 $994,948.00 $2,469,271.00 $1,863,200.00 ($606,071.00)
Sub-Function 67 - Debt Service & Transfers Totals $2,539,866.02 $4,922,495.00 $2,102,970.52 $994,948.00 $2,469,271.00 $1,863,200.00 ($606,071.00)
Function 67 - Debt Service & Fund Transfers Totals $2,539,866.02 $4,922,495.00 $2,102,970.52 $994,948.00 $2,469,271.00 $1,863,200.00 ($606,071.00)
Locations 170 - Non-Departmental Totals $2,539,866.02 $4,922,495.00 $2,102,970.52 $994,948.00 $2,469,271.00 $1,863,200.00 ($606,071.00)
EXPENSE TOTALS $44,239,628.98 $49,522,578.30 $50,327,024.43 $37,591,626.06 $50,793,616.00 $54,500,420.00 $3,706,804.00
Fund 30 - School General Fund Totals
REVENUE TOTALS $44,857,097.77 $46,595,696.17 $49,257,564.62 $42,154,713.64 $50,793,616.00 $53,615,420.00 $2,821,804.00
EXPENSE TOTALS $44,239,628.98 $49,522,578.30 $50,327,024.43 $37,591,626.06 $50,793,616.00 $54,500,420.00 $3,706,804.00
Fund 30 - School General Fund Totals $617,468.79 ($2,926,882.13)($1,069,459.81)$4,563,087.58 $0.00 ($885,000.00)($885,000.00)
Net Grand Totals
REVENUE GRAND TOTALS $44,857,097.77 $46,595,696.17 $49,257,564.62 $42,154,713.64 $50,793,616.00 $53,615,420.00 $2,821,804.00
EXPENSE GRAND TOTALS $44,239,628.98 $49,522,578.30 $50,327,024.43 $37,591,626.06 $50,793,616.00 $54,500,420.00 $3,706,804.00
Net Grand Totals $617,468.79 ($2,926,882.13)($1,069,459.81)$4,563,087.58 $0.00 ($885,000.00)($885,000.00)
Run by Mandy Hall on 04/09/2024 11:14:46 AM Page 105 of 105
FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
REVENUE
Locations 110 - Central Instruction
Function 00 - Revenue
Sub-Function 00 - Revenues
Level 9 - District Wide
Program 000 - General Revenue
32-110-00-00-9-000-
69999
Contingencies .00 .00 .00 .00 .00 450,000.00 450,000.00
Program 000 - General Revenue Totals $0.00 $0.00 $0.00 $0.00 $0.00 $450,000.00 $450,000.00
Level 9 - District Wide Totals $0.00 $0.00 $0.00 $0.00 $0.00 $450,000.00 $450,000.00
Sub-Function 00 - Revenues Totals $0.00 $0.00 $0.00 $0.00 $0.00 $450,000.00 $450,000.00
Function 00 - Revenue Totals $0.00 $0.00 $0.00 $0.00 $0.00 $450,000.00 $450,000.00
Locations 110 - Central Instruction Totals $0.00 $0.00 $0.00 $0.00 $0.00 $450,000.00 $450,000.00
Locations 200 - ISAEP Grant
Function 00 - Revenue
Sub-Function 00 - Revenues
Level 9 - District Wide
Program 000 - General Revenue
32-200-00-00-9-000-
61300
ISAEP - GED Prep 8,386.85 8,233.25 8,203.00 1,816.30 8,204.00 8,174.00 (30.00)
Program 000 - General Revenue Totals $8,386.85 $8,233.25 $8,203.00 $1,816.30 $8,204.00 $8,174.00 ($30.00)
Level 9 - District Wide Totals $8,386.85 $8,233.25 $8,203.00 $1,816.30 $8,204.00 $8,174.00 ($30.00)
Sub-Function 00 - Revenues Totals $8,386.85 $8,233.25 $8,203.00 $1,816.30 $8,204.00 $8,174.00 ($30.00)
Function 00 - Revenue Totals $8,386.85 $8,233.25 $8,203.00 $1,816.30 $8,204.00 $8,174.00 ($30.00)
Locations 200 - ISAEP Grant Totals $8,386.85 $8,233.25 $8,203.00 $1,816.30 $8,204.00 $8,174.00 ($30.00)
Locations 205 - Youth Tobacco Use Prevention
Function 00 - Revenue
Sub-Function 00 - Revenues
Level 9 - District Wide
Program 000 - General Revenue
32-205-00-00-9-000-
61200
Youth Tobacco Use Prevention (VFHY
852P024)
.00 .00 .00 .00 .00 159,000.00 159,000.00
Program 000 - General Revenue Totals $0.00 $0.00 $0.00 $0.00 $0.00 $159,000.00 $159,000.00
Level 9 - District Wide Totals $0.00 $0.00 $0.00 $0.00 $0.00 $159,000.00 $159,000.00
Sub-Function 00 - Revenues Totals $0.00 $0.00 $0.00 $0.00 $0.00 $159,000.00 $159,000.00
Function 00 - Revenue Totals $0.00 $0.00 $0.00 $0.00 $0.00 $159,000.00 $159,000.00
Locations 205 - Youth Tobacco Use Prevention Totals $0.00 $0.00 $0.00 $0.00 $0.00 $159,000.00 $159,000.00
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FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
REVENUE
Locations 220 - Race To GED Grant
Function 00 - Revenue
Sub-Function 00 - Revenues
Level 9 - District Wide
Program 000 - General Revenue
32-220-00-00-9-000-
61345
Race to GED Expansion 78,521.00 75,854.33 70,162.67 11,025.00 .00 .00 .00
Program 000 - General Revenue Totals $78,521.00 $75,854.33 $70,162.67 $11,025.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $78,521.00 $75,854.33 $70,162.67 $11,025.00 $0.00 $0.00 $0.00
Sub-Function 00 - Revenues Totals $78,521.00 $75,854.33 $70,162.67 $11,025.00 $0.00 $0.00 $0.00
Function 00 - Revenue Totals $78,521.00 $75,854.33 $70,162.67 $11,025.00 $0.00 $0.00 $0.00
Locations 220 - Race To GED Grant Totals $78,521.00 $75,854.33 $70,162.67 $11,025.00 $0.00 $0.00 $0.00
Locations 230 - Preschool Mini Grants
Function 00 - Revenue
Sub-Function 00 - Revenues
Level 9 - District Wide
Program 000 - General Revenue
32-230-00-00-9-000-
62210
IDEA Part B Sec 619 Spec Ed Preschool
84.173
18,590.62 17,274.46 14,526.54 3,387.03 19,331.00 19,331.00 .00
Program 000 - General Revenue Totals $18,590.62 $17,274.46 $14,526.54 $3,387.03 $19,331.00 $19,331.00 $0.00
Level 9 - District Wide Totals $18,590.62 $17,274.46 $14,526.54 $3,387.03 $19,331.00 $19,331.00 $0.00
Sub-Function 00 - Revenues Totals $18,590.62 $17,274.46 $14,526.54 $3,387.03 $19,331.00 $19,331.00 $0.00
Function 00 - Revenue Totals $18,590.62 $17,274.46 $14,526.54 $3,387.03 $19,331.00 $19,331.00 $0.00
Locations 230 - Preschool Mini Grants Totals $18,590.62 $17,274.46 $14,526.54 $3,387.03 $19,331.00 $19,331.00 $0.00
Locations 240 - Adult Basic Education Grant
Function 00 - Revenue
Sub-Function 00 - Revenues
Level 9 - District Wide
Program 000 - General Revenue
32-240-00-00-9-000-
61115
Adult Education 38,462.42 38,462.42 38,462.42 .00 .00 .00 .00
32-240-00-00-9-000-
61121
Adult Literacy 82,461.25 77,284.23 87,638.27 .00 .00 .00 .00
32-240-00-00-9-000-
62300
Adult Basic Ed 84.002 327,189.74 376,403.23 309,910.13 3,867.00 .00 .00 .00
32-240-00-00-9-000-
62305
Corrections Ed & Other Institutionalized
Indivs 84.002A
1,792.20 2,000.00 2,000.00 .00 .00 .00 .00
32-240-00-00-9-000-
62315
Economic Equity Initiative 17.278 1,009.22 .00 .00 .00 .00 .00 .00
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FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
REVENUE
Locations 240 - Adult Basic Education Grant
Function 00 - Revenue
Sub-Function 00 - Revenues
Level 9 - District Wide
Program 000 - General Revenue
32-240-00-00-9-000-
63237
Adult Education Fees 721.06 .00 .00 .00 .00 .00 .00
Program 000 - General Revenue Totals $451,635.89 $494,149.88 $438,010.82 $3,867.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $451,635.89 $494,149.88 $438,010.82 $3,867.00 $0.00 $0.00 $0.00
Sub-Function 00 - Revenues Totals $451,635.89 $494,149.88 $438,010.82 $3,867.00 $0.00 $0.00 $0.00
Function 00 - Revenue Totals $451,635.89 $494,149.88 $438,010.82 $3,867.00 $0.00 $0.00 $0.00
Locations 240 - Adult Basic Education Grant Totals $451,635.89 $494,149.88 $438,010.82 $3,867.00 $0.00 $0.00 $0.00
Locations 250 - ESEA Title I Grant
Function 00 - Revenue
Sub-Function 00 - Revenues
Level 9 - District Wide
Program 000 - General Revenue
32-250-00-00-9-000-
62000
NCLB Title I A 84.010 611,128.51 560,147.94 615,758.69 258,855.37 561,228.00 561,811.00 583.00
Program 000 - General Revenue Totals $611,128.51 $560,147.94 $615,758.69 $258,855.37 $561,228.00 $561,811.00 $583.00
Level 9 - District Wide Totals $611,128.51 $560,147.94 $615,758.69 $258,855.37 $561,228.00 $561,811.00 $583.00
Sub-Function 00 - Revenues Totals $611,128.51 $560,147.94 $615,758.69 $258,855.37 $561,228.00 $561,811.00 $583.00
Function 00 - Revenue Totals $611,128.51 $560,147.94 $615,758.69 $258,855.37 $561,228.00 $561,811.00 $583.00
Locations 250 - ESEA Title I Grant Totals $611,128.51 $560,147.94 $615,758.69 $258,855.37 $561,228.00 $561,811.00 $583.00
Run by Mandy Hall on 03/18/2024 12:15:55 PM Page 3 of 86
FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
REVENUE
Locations 270 - ESEA II A Teacher Qual Grant
Function 00 - Revenue
Sub-Function 00 - Revenues
Level 9 - District Wide
Program 000 - General Revenue
32-270-00-00-9-000-
62150
NCLB Title II A Improving Teacher
Quality 84.367
90,138.68 150,924.63 95,698.19 54,720.96 100,146.00 106,293.00 6,147.00
Program 000 - General Revenue Totals $90,138.68 $150,924.63 $95,698.19 $54,720.96 $100,146.00 $106,293.00 $6,147.00
Level 9 - District Wide Totals $90,138.68 $150,924.63 $95,698.19 $54,720.96 $100,146.00 $106,293.00 $6,147.00
Sub-Function 00 - Revenues Totals $90,138.68 $150,924.63 $95,698.19 $54,720.96 $100,146.00 $106,293.00 $6,147.00
Function 00 - Revenue Totals $90,138.68 $150,924.63 $95,698.19 $54,720.96 $100,146.00 $106,293.00 $6,147.00
Locations 270 - ESEA II A Teacher Qual Grant Totals $90,138.68 $150,924.63 $95,698.19 $54,720.96 $100,146.00 $106,293.00 $6,147.00
Locations 280 - ESEA III A Grant
Function 00 - Revenue
Sub-Function 00 - Revenues
Level 9 - District Wide
Program 000 - General Revenue
32-280-00-00-9-000-
62060
NCLB Title III A LEP 84.365 19,391.27 18,527.23 16,396.01 11,209.69 16,547.00 19,699.00 3,152.00
32-280-00-00-9-000-
62065
Title III A Immigrant Children & Youth
84.365
1,765.47 656.68 462.90 .00 .00 .00 .00
Program 000 - General Revenue Totals $21,156.74 $19,183.91 $16,858.91 $11,209.69 $16,547.00 $19,699.00 $3,152.00
Level 9 - District Wide Totals $21,156.74 $19,183.91 $16,858.91 $11,209.69 $16,547.00 $19,699.00 $3,152.00
Sub-Function 00 - Revenues Totals $21,156.74 $19,183.91 $16,858.91 $11,209.69 $16,547.00 $19,699.00 $3,152.00
Function 00 - Revenue Totals $21,156.74 $19,183.91 $16,858.91 $11,209.69 $16,547.00 $19,699.00 $3,152.00
Locations 280 - ESEA III A Grant Totals $21,156.74 $19,183.91 $16,858.91 $11,209.69 $16,547.00 $19,699.00 $3,152.00
Locations 300 - Flow Thru Title VI B Grant
Function 00 - Revenue
Sub-Function 00 - Revenues
Level 9 - District Wide
Program 000 - General Revenue
32-300-00-00-9-000-
62120
Flow Thru Title VI B 84.027 719,756.01 907,867.24 935,640.09 418,548.12 828,369.00 850,498.00 22,129.00
Run by Mandy Hall on 03/18/2024 12:15:55 PM Page 4 of 86
FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
REVENUE
Locations 300 - Flow Thru Title VI B Grant
Function 00 - Revenue
Sub-Function 00 - Revenues
Level 9 - District Wide
Program 000 - General Revenue
32-300-00-00-9-000-
62121
Flow Thru Title VIB Carryover 84.027 117,382.07 .00 .00 .00 .00 .00 .00
Program 000 - General Revenue Totals $837,138.08 $907,867.24 $935,640.09 $418,548.12 $828,369.00 $850,498.00 $22,129.00
Level 9 - District Wide Totals $837,138.08 $907,867.24 $935,640.09 $418,548.12 $828,369.00 $850,498.00 $22,129.00
Sub-Function 00 - Revenues Totals $837,138.08 $907,867.24 $935,640.09 $418,548.12 $828,369.00 $850,498.00 $22,129.00
Function 00 - Revenue Totals $837,138.08 $907,867.24 $935,640.09 $418,548.12 $828,369.00 $850,498.00 $22,129.00
Locations 300 - Flow Thru Title VI B Grant Totals $837,138.08 $907,867.24 $935,640.09 $418,548.12 $828,369.00 $850,498.00 $22,129.00
Locations 310 - Perkins Vocational Ed Grant
Function 00 - Revenue
Sub-Function 00 - Revenues
Level 9 - District Wide
Program 000 - General Revenue
32-310-00-00-9-000-
62270
Perkins Voc Ed 84.048 54,358.89 58,864.60 56,618.30 .00 55,780.00 58,497.00 2,717.00
Program 000 - General Revenue Totals $54,358.89 $58,864.60 $56,618.30 $0.00 $55,780.00 $58,497.00 $2,717.00
Level 9 - District Wide Totals $54,358.89 $58,864.60 $56,618.30 $0.00 $55,780.00 $58,497.00 $2,717.00
Sub-Function 00 - Revenues Totals $54,358.89 $58,864.60 $56,618.30 $0.00 $55,780.00 $58,497.00 $2,717.00
Function 00 - Revenue Totals $54,358.89 $58,864.60 $56,618.30 $0.00 $55,780.00 $58,497.00 $2,717.00
Locations 310 - Perkins Vocational Ed Grant Totals $54,358.89 $58,864.60 $56,618.30 $0.00 $55,780.00 $58,497.00 $2,717.00
Run by Mandy Hall on 03/18/2024 12:15:55 PM Page 5 of 86
FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
REVENUE
Locations 340 - School Security Grant
Function 00 - Revenue
Sub-Function 00 - Revenues
Level 9 - District Wide
Program 000 - General Revenue
32-340-00-00-9-000-
61301
School Security Grant 16,999.00 90,564.83 87,502.17 29,840.00 .00 .00 .00
32-340-00-00-9-000-
63008
Transfer From School Operating Fund .00 .00 .00 37,500.00 .00 .00 .00
Program 000 - General Revenue Totals $16,999.00 $90,564.83 $87,502.17 $67,340.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $16,999.00 $90,564.83 $87,502.17 $67,340.00 $0.00 $0.00 $0.00
Sub-Function 00 - Revenues Totals $16,999.00 $90,564.83 $87,502.17 $67,340.00 $0.00 $0.00 $0.00
Function 00 - Revenue Totals $16,999.00 $90,564.83 $87,502.17 $67,340.00 $0.00 $0.00 $0.00
Locations 340 - School Security Grant Totals $16,999.00 $90,564.83 $87,502.17 $67,340.00 $0.00 $0.00 $0.00
Locations 380 - Plugged In Virginia
Function 00 - Revenue
Sub-Function 00 - Revenues
Level 9 - District Wide
Program 000 - General Revenue
32-380-00-00-9-000-
61601
Plugged In Virginia Grant .00 .00 16,265.69 .00 .00 .00 .00
Program 000 - General Revenue Totals $0.00 $0.00 $16,265.69 $0.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $0.00 $0.00 $16,265.69 $0.00 $0.00 $0.00 $0.00
Sub-Function 00 - Revenues Totals $0.00 $0.00 $16,265.69 $0.00 $0.00 $0.00 $0.00
Function 00 - Revenue Totals $0.00 $0.00 $16,265.69 $0.00 $0.00 $0.00 $0.00
Locations 380 - Plugged In Virginia Totals $0.00 $0.00 $16,265.69 $0.00 $0.00 $0.00 $0.00
Locations 400 - VA Preschool Initiative Grants
Function 00 - Revenue
Sub-Function 00 - Revenues
Level 9 - District Wide
Program 000 - General Revenue
32-400-00-00-9-000-
61615
Virginia Preschool Initiative Grant 240281 101,480.34 214,183.00 236,489.00 170,937.10 441,446.00 493,994.00 52,548.00
Run by Mandy Hall on 03/18/2024 12:15:55 PM Page 6 of 86
FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
REVENUE
Locations 400 - VA Preschool Initiative Grants
Function 00 - Revenue
Sub-Function 00 - Revenues
Level 9 - District Wide
Program 000 - General Revenue
32-400-00-00-9-000-
62616
Virginia Preschool Initiative - TANF
93.558
31,268.66 .00 .00 .00 .00 .00 .00
Program 000 - General Revenue Totals $132,749.00 $214,183.00 $236,489.00 $170,937.10 $441,446.00 $493,994.00 $52,548.00
Level 9 - District Wide Totals $132,749.00 $214,183.00 $236,489.00 $170,937.10 $441,446.00 $493,994.00 $52,548.00
Sub-Function 00 - Revenues Totals $132,749.00 $214,183.00 $236,489.00 $170,937.10 $441,446.00 $493,994.00 $52,548.00
Function 00 - Revenue Totals $132,749.00 $214,183.00 $236,489.00 $170,937.10 $441,446.00 $493,994.00 $52,548.00
Locations 400 - VA Preschool Initiative Grants Totals $132,749.00 $214,183.00 $236,489.00 $170,937.10 $441,446.00 $493,994.00 $52,548.00
Locations 410 - Health Profession Opportunity
Function 00 - Revenue
Sub-Function 00 - Revenues
Level 9 - District Wide
Program 000 - General Revenue
32-410-00-00-9-000-
62350
Health Profession Opportunity Grant
93.093
8,961.86 296.04 .00 .00 .00 .00 .00
Program 000 - General Revenue Totals $8,961.86 $296.04 $0.00 $0.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $8,961.86 $296.04 $0.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 00 - Revenues Totals $8,961.86 $296.04 $0.00 $0.00 $0.00 $0.00 $0.00
Function 00 - Revenue Totals $8,961.86 $296.04 $0.00 $0.00 $0.00 $0.00 $0.00
Locations 410 - Health Profession Opportunity Totals $8,961.86 $296.04 $0.00 $0.00 $0.00 $0.00 $0.00
Run by Mandy Hall on 03/18/2024 12:15:55 PM Page 7 of 86
FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
REVENUE
Locations 420 - PBIS of the VTSS
Function 00 - Revenue
Sub-Function 00 - Revenues
Level 9 - District Wide
Program 000 - General Revenue
32-420-00-00-9-000-
61620
PBIS of the VTSS 240427 18,895.12 19,962.21 17,953.95 22,500.00 .00 .00 .00
32-420-00-00-9-000-
61621
PBIS of the VTSS Carryover 240427 .00 .00 .00 27,580.72 .00 .00 .00
Program 000 - General Revenue Totals $18,895.12 $19,962.21 $17,953.95 $50,080.72 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $18,895.12 $19,962.21 $17,953.95 $50,080.72 $0.00 $0.00 $0.00
Sub-Function 00 - Revenues Totals $18,895.12 $19,962.21 $17,953.95 $50,080.72 $0.00 $0.00 $0.00
Function 00 - Revenue Totals $18,895.12 $19,962.21 $17,953.95 $50,080.72 $0.00 $0.00 $0.00
Locations 420 - PBIS of the VTSS Totals $18,895.12 $19,962.21 $17,953.95 $50,080.72 $0.00 $0.00 $0.00
Locations 440 - Student Supp & Acad Achievement
Function 00 - Revenue
Sub-Function 00 - Revenues
Level 9 - District Wide
Program 000 - General Revenue
32-440-00-00-9-000-
62250
Title IV A Student Support & Acad
Enrichment 84.424
37,179.16 44,082.35 40,676.28 17,160.70 40,769.00 44,008.00 3,239.00
Program 000 - General Revenue Totals $37,179.16 $44,082.35 $40,676.28 $17,160.70 $40,769.00 $44,008.00 $3,239.00
Level 9 - District Wide Totals $37,179.16 $44,082.35 $40,676.28 $17,160.70 $40,769.00 $44,008.00 $3,239.00
Sub-Function 00 - Revenues Totals $37,179.16 $44,082.35 $40,676.28 $17,160.70 $40,769.00 $44,008.00 $3,239.00
Function 00 - Revenue Totals $37,179.16 $44,082.35 $40,676.28 $17,160.70 $40,769.00 $44,008.00 $3,239.00
Locations 440 - Student Supp & Acad Achievement
Totals
$37,179.16 $44,082.35 $40,676.28 $17,160.70 $40,769.00 $44,008.00 $3,239.00
Locations 460 - Year Round School
Function 00 - Revenue
Sub-Function 00 - Revenues
Level 9 - District Wide
Program 000 - General Revenue
32-460-00-00-9-000-
61401
Year Round School Planning Grants 37,545.85 .00 .00 .00 .00 .00 .00
32-460-00-00-9-000-
61402
Year Round School Start-Up Grant 62,741.70 113,161.10 314,944.87 254,952.69 .00 .00 .00
32-460-00-00-9-000-
61404
Year Round School Start-Up Grant
Carryover
.00 237,258.30 .00 .00 .00 .00 .00
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FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
REVENUE
Locations 460 - Year Round School
Function 00 - Revenue
Sub-Function 00 - Revenues
Level 9 - District Wide
Program 000 - General Revenue
32-460-00-00-9-000-
63008
Transfer From School Operating Fund .00 .00 .00 60,000.00 .00 .00 .00
Program 000 - General Revenue Totals $100,287.55 $350,419.40 $314,944.87 $314,952.69 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $100,287.55 $350,419.40 $314,944.87 $314,952.69 $0.00 $0.00 $0.00
Sub-Function 00 - Revenues Totals $100,287.55 $350,419.40 $314,944.87 $314,952.69 $0.00 $0.00 $0.00
Function 00 - Revenue Totals $100,287.55 $350,419.40 $314,944.87 $314,952.69 $0.00 $0.00 $0.00
Locations 460 - Year Round School Totals $100,287.55 $350,419.40 $314,944.87 $314,952.69 $0.00 $0.00 $0.00
Locations 470 - Reentry Employment Opportunity
Function 00 - Revenue
Sub-Function 00 - Revenues
Level 9 - District Wide
Program 000 - General Revenue
32-470-00-00-9-000-
62355
Reentry Employment Opportunity Grant
17.270
867.92 .00 .00 .00 .00 .00 .00
Program 000 - General Revenue Totals $867.92 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $867.92 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 00 - Revenues Totals $867.92 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Function 00 - Revenue Totals $867.92 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Locations 470 - Reentry Employment Opportunity
Totals
$867.92 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
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FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
REVENUE
Locations 480 - CARES Act
Function 00 - Revenue
Sub-Function 00 - Revenues
Level 9 - District Wide
Program 000 - General Revenue
32-480-00-00-9-000-
62260
CARES Act 84.425D 298,505.35 149,341.45 .00 .00 .00 .00 .00
Program 000 - General Revenue Totals $298,505.35 $149,341.45 $0.00 $0.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $298,505.35 $149,341.45 $0.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 00 - Revenues Totals $298,505.35 $149,341.45 $0.00 $0.00 $0.00 $0.00 $0.00
Function 00 - Revenue Totals $298,505.35 $149,341.45 $0.00 $0.00 $0.00 $0.00 $0.00
Locations 480 - CARES Act Totals $298,505.35 $149,341.45 $0.00 $0.00 $0.00 $0.00 $0.00
Locations 490 - Coronavirus Relief (CRF) 21.019
Function 00 - Revenue
Sub-Function 00 - Revenues
Level 9 - District Wide
Program 000 - General Revenue
32-490-00-00-9-000-
62265
Coronavirus Relief Fund (CRF) 21.019 663,128.00 .00 .00 .00 .00 .00 .00
Program 000 - General Revenue Totals $663,128.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $663,128.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 00 - Revenues Totals $663,128.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Function 00 - Revenue Totals $663,128.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Locations 490 - Coronavirus Relief (CRF) 21.019 Totals $663,128.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Locations 500 - CARES GEER 84.425C
Function 00 - Revenue
Sub-Function 00 - Revenues
Level 9 - District Wide
Program 000 - General Revenue
32-500-00-00-9-000-
62262
CARES Act GEER State Set-aside 84.425C 34,593.91 95,765.98 18,803.72 .00 .00 .00 .00
Program 000 - General Revenue Totals $34,593.91 $95,765.98 $18,803.72 $0.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $34,593.91 $95,765.98 $18,803.72 $0.00 $0.00 $0.00 $0.00
Sub-Function 00 - Revenues Totals $34,593.91 $95,765.98 $18,803.72 $0.00 $0.00 $0.00 $0.00
Function 00 - Revenue Totals $34,593.91 $95,765.98 $18,803.72 $0.00 $0.00 $0.00 $0.00
Locations 500 - CARES GEER 84.425C Totals $34,593.91 $95,765.98 $18,803.72 $0.00 $0.00 $0.00 $0.00
Run by Mandy Hall on 03/18/2024 12:15:55 PM Page 10 of 86
FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
REVENUE
Locations 510 - CARES ESSER 84.425D
Function 00 - Revenue
Sub-Function 00 - Revenues
Level 9 - District Wide
Program 000 - General Revenue
32-510-00-00-9-000-
62261
CARES Act ESSER State Set-aside
84.425D
30,041.97 15,940.02 .00 .00 .00 .00 .00
Program 000 - General Revenue Totals $30,041.97 $15,940.02 $0.00 $0.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $30,041.97 $15,940.02 $0.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 00 - Revenues Totals $30,041.97 $15,940.02 $0.00 $0.00 $0.00 $0.00 $0.00
Function 00 - Revenue Totals $30,041.97 $15,940.02 $0.00 $0.00 $0.00 $0.00 $0.00
Locations 510 - CARES ESSER 84.425D Totals $30,041.97 $15,940.02 $0.00 $0.00 $0.00 $0.00 $0.00
Locations 520 - Jobs for VA Graduates-JVG Grant
Function 00 - Revenue
Sub-Function 00 - Revenues
Level 9 - District Wide
Program 000 - General Revenue
32-520-00-00-9-000-
61625
Jobs for Virginia Graduates (JVG) Grant 30,000.00 30,000.00 30,000.00 .00 .00 30,000.00 30,000.00
Program 000 - General Revenue Totals $30,000.00 $30,000.00 $30,000.00 $0.00 $0.00 $30,000.00 $30,000.00
Level 9 - District Wide Totals $30,000.00 $30,000.00 $30,000.00 $0.00 $0.00 $30,000.00 $30,000.00
Sub-Function 00 - Revenues Totals $30,000.00 $30,000.00 $30,000.00 $0.00 $0.00 $30,000.00 $30,000.00
Function 00 - Revenue Totals $30,000.00 $30,000.00 $30,000.00 $0.00 $0.00 $30,000.00 $30,000.00
Locations 520 - Jobs for VA Graduates-JVG Grant
Totals
$30,000.00 $30,000.00 $30,000.00 $0.00 $0.00 $30,000.00 $30,000.00
Locations 530 - CRRSA ESSER II 84.425D
Function 00 - Revenue
Sub-Function 00 - Revenues
Level 9 - District Wide
Program 000 - General Revenue
32-530-00-00-9-000-
62263
CRRSA ESSER II 84.425D 46,236.50 1,241,086.17 384,882.29 1,990.00 .00 .00 .00
Program 000 - General Revenue Totals $46,236.50 $1,241,086.17 $384,882.29 $1,990.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $46,236.50 $1,241,086.17 $384,882.29 $1,990.00 $0.00 $0.00 $0.00
Sub-Function 00 - Revenues Totals $46,236.50 $1,241,086.17 $384,882.29 $1,990.00 $0.00 $0.00 $0.00
Function 00 - Revenue Totals $46,236.50 $1,241,086.17 $384,882.29 $1,990.00 $0.00 $0.00 $0.00
Locations 530 - CRRSA ESSER II 84.425D Totals $46,236.50 $1,241,086.17 $384,882.29 $1,990.00 $0.00 $0.00 $0.00
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FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
REVENUE
Locations 540 - CRRSA ESSER III 84.425U
Function 00 - Revenue
Sub-Function 00 - Revenues
Level 9 - District Wide
Program 000 - General Revenue
32-540-00-00-9-000-
62264
CRRSA ESSER III 84.425U .00 1,016,797.34 1,557,866.25 436,264.53 1,509,290.00 185,000.00 (1,324,290.00)
Program 000 - General Revenue Totals $0.00 $1,016,797.34 $1,557,866.25 $436,264.53 $1,509,290.00 $185,000.00 ($1,324,290.00)
Level 9 - District Wide Totals $0.00 $1,016,797.34 $1,557,866.25 $436,264.53 $1,509,290.00 $185,000.00 ($1,324,290.00)
Sub-Function 00 - Revenues Totals $0.00 $1,016,797.34 $1,557,866.25 $436,264.53 $1,509,290.00 $185,000.00 ($1,324,290.00)
Function 00 - Revenue Totals $0.00 $1,016,797.34 $1,557,866.25 $436,264.53 $1,509,290.00 $185,000.00 ($1,324,290.00)
Locations 540 - CRRSA ESSER III 84.425U Totals $0.00 $1,016,797.34 $1,557,866.25 $436,264.53 $1,509,290.00 $185,000.00 ($1,324,290.00)
Locations 550 - Goodwill YouthBuild 17.274
Function 00 - Revenue
Sub-Function 00 - Revenues
Level 9 - District Wide
Program 000 - General Revenue
32-550-00-00-9-000-
62348
Goodwill YouthBuild 17.274 .00 2,260.65 .00 .00 .00 .00 .00
Program 000 - General Revenue Totals $0.00 $2,260.65 $0.00 $0.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $0.00 $2,260.65 $0.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 00 - Revenues Totals $0.00 $2,260.65 $0.00 $0.00 $0.00 $0.00 $0.00
Function 00 - Revenue Totals $0.00 $2,260.65 $0.00 $0.00 $0.00 $0.00 $0.00
Locations 550 - Goodwill YouthBuild 17.274 Totals $0.00 $2,260.65 $0.00 $0.00 $0.00 $0.00 $0.00
Locations 570 - ARP Flow Thru 84.027X
Function 00 - Revenue
Sub-Function 00 - Revenues
Level 9 - District Wide
Program 000 - General Revenue
32-570-00-00-9-000-
62123
ARP Flow Thru 84.027X .00 74,137.81 110,467.07 .00 .00 .00 .00
Program 000 - General Revenue Totals $0.00 $74,137.81 $110,467.07 $0.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $0.00 $74,137.81 $110,467.07 $0.00 $0.00 $0.00 $0.00
Sub-Function 00 - Revenues Totals $0.00 $74,137.81 $110,467.07 $0.00 $0.00 $0.00 $0.00
Function 00 - Revenue Totals $0.00 $74,137.81 $110,467.07 $0.00 $0.00 $0.00 $0.00
Locations 570 - ARP Flow Thru 84.027X Totals $0.00 $74,137.81 $110,467.07 $0.00 $0.00 $0.00 $0.00
Run by Mandy Hall on 03/18/2024 12:15:55 PM Page 12 of 86
FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
REVENUE
Locations 580 - Emergency Connectivity 32.009
Function 00 - Revenue
Sub-Function 00 - Revenues
Level 9 - District Wide
Program 000 - General Revenue
32-580-00-00-9-000-
62450
Emergency Connectivity Fund 32.009 .00 648,725.00 .00 .00 .00 .00 .00
Program 000 - General Revenue Totals $0.00 $648,725.00 $0.00 $0.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $0.00 $648,725.00 $0.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 00 - Revenues Totals $0.00 $648,725.00 $0.00 $0.00 $0.00 $0.00 $0.00
Function 00 - Revenue Totals $0.00 $648,725.00 $0.00 $0.00 $0.00 $0.00 $0.00
Locations 580 - Emergency Connectivity 32.009 Totals $0.00 $648,725.00 $0.00 $0.00 $0.00 $0.00 $0.00
Locations 581 - Emergency Connectivity II 32.009
Function 00 - Revenue
Sub-Function 00 - Revenues
Level 9 - District Wide
Program 000 - General Revenue
32-581-00-00-9-000-
62269
Emergency Connectivity II 32.009 .00 459,675.00 .00 .00 .00 .00 .00
Program 000 - General Revenue Totals $0.00 $459,675.00 $0.00 $0.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $0.00 $459,675.00 $0.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 00 - Revenues Totals $0.00 $459,675.00 $0.00 $0.00 $0.00 $0.00 $0.00
Function 00 - Revenue Totals $0.00 $459,675.00 $0.00 $0.00 $0.00 $0.00 $0.00
Locations 581 - Emergency Connectivity II 32.009
Totals
$0.00 $459,675.00 $0.00 $0.00 $0.00 $0.00 $0.00
Locations 590 - ARP Homeless II C&Y 84.425W
Function 00 - Revenue
Sub-Function 00 - Revenues
Level 9 - District Wide
Program 000 - General Revenue
32-590-00-00-9-000-
62266
ARP Homeless II Children and Youth
84.425W
.00 8,344.81 7,494.66 .00 .00 .00 .00
Program 000 - General Revenue Totals $0.00 $8,344.81 $7,494.66 $0.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $0.00 $8,344.81 $7,494.66 $0.00 $0.00 $0.00 $0.00
Sub-Function 00 - Revenues Totals $0.00 $8,344.81 $7,494.66 $0.00 $0.00 $0.00 $0.00
Function 00 - Revenue Totals $0.00 $8,344.81 $7,494.66 $0.00 $0.00 $0.00 $0.00
Locations 590 - ARP Homeless II C&Y 84.425W Totals $0.00 $8,344.81 $7,494.66 $0.00 $0.00 $0.00 $0.00
Run by Mandy Hall on 03/18/2024 12:15:55 PM Page 13 of 86
FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
REVENUE
Locations 600 - ARP ESSER III Set-Aside 84.425U
Function 00 - Revenue
Sub-Function 00 - Revenues
Level 9 - District Wide
Program 000 - General Revenue
32-600-00-00-9-000-
62267
ARP ESSER III State Set-Aside 84.425U .00 44,976.36 90,293.85 91,549.20 237,471.00 237,471.00 .00
Program 000 - General Revenue Totals $0.00 $44,976.36 $90,293.85 $91,549.20 $237,471.00 $237,471.00 $0.00
Level 9 - District Wide Totals $0.00 $44,976.36 $90,293.85 $91,549.20 $237,471.00 $237,471.00 $0.00
Sub-Function 00 - Revenues Totals $0.00 $44,976.36 $90,293.85 $91,549.20 $237,471.00 $237,471.00 $0.00
Function 00 - Revenue Totals $0.00 $44,976.36 $90,293.85 $91,549.20 $237,471.00 $237,471.00 $0.00
Locations 600 - ARP ESSER III Set-Aside 84.425U
Totals
$0.00 $44,976.36 $90,293.85 $91,549.20 $237,471.00 $237,471.00 $0.00
Locations 610 - ARPA CSLFRF Ventilation 21.027
Function 00 - Revenue
Sub-Function 00 - Revenues
Level 9 - District Wide
Program 000 - General Revenue
32-610-00-00-9-000-
62268
ARPA CSLFRF Ventilation Improvement
21.027
.00 50,080.00 391,884.15 307,989.85 .00 .00 .00
Program 000 - General Revenue Totals $0.00 $50,080.00 $391,884.15 $307,989.85 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $0.00 $50,080.00 $391,884.15 $307,989.85 $0.00 $0.00 $0.00
Sub-Function 00 - Revenues Totals $0.00 $50,080.00 $391,884.15 $307,989.85 $0.00 $0.00 $0.00
Function 00 - Revenue Totals $0.00 $50,080.00 $391,884.15 $307,989.85 $0.00 $0.00 $0.00
Locations 610 - ARPA CSLFRF Ventilation 21.027
Totals
$0.00 $50,080.00 $391,884.15 $307,989.85 $0.00 $0.00 $0.00
Locations 620 - ESSER II Postsecondary SpEd Supp
Function 00 - Revenue
Sub-Function 00 - Revenues
Level 9 - District Wide
Program 000 - General Revenue
32-620-00-00-9-000-
62271
ESSER II Postsecondary Special
Education Support
.00 12,836.71 .00 .00 .00 .00 .00
Program 000 - General Revenue Totals $0.00 $12,836.71 $0.00 $0.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $0.00 $12,836.71 $0.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 00 - Revenues Totals $0.00 $12,836.71 $0.00 $0.00 $0.00 $0.00 $0.00
Function 00 - Revenue Totals $0.00 $12,836.71 $0.00 $0.00 $0.00 $0.00 $0.00
Locations 620 - ESSER II Postsecondary SpEd Supp
Totals
$0.00 $12,836.71 $0.00 $0.00 $0.00 $0.00 $0.00
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FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
REVENUE
Locations 630 - DCJS Digital Mapping Grant
Function 00 - Revenue
Sub-Function 00 - Revenues
Level 9 - District Wide
Program 000 - General Revenue
32-630-00-00-9-000-
61302
DCJS Digital Mapping Grant .00 .00 19,723.00 .00 .00 .00 .00
Program 000 - General Revenue Totals $0.00 $0.00 $19,723.00 $0.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $0.00 $0.00 $19,723.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 00 - Revenues Totals $0.00 $0.00 $19,723.00 $0.00 $0.00 $0.00 $0.00
Function 00 - Revenue Totals $0.00 $0.00 $19,723.00 $0.00 $0.00 $0.00 $0.00
Locations 630 - DCJS Digital Mapping Grant Totals $0.00 $0.00 $19,723.00 $0.00 $0.00 $0.00 $0.00
Locations 640 - School-Based Health 93.354
Function 00 - Revenue
Sub-Function 00 - Revenues
Level 9 - District Wide
Program 000 - General Revenue
32-640-00-00-9-000-
62275
School-Based Health Workforce Grant
93.354
.00 .00 31,925.33 48,079.67 40,000.00 80,005.00 40,005.00
Program 000 - General Revenue Totals $0.00 $0.00 $31,925.33 $48,079.67 $40,000.00 $80,005.00 $40,005.00
Level 9 - District Wide Totals $0.00 $0.00 $31,925.33 $48,079.67 $40,000.00 $80,005.00 $40,005.00
Sub-Function 00 - Revenues Totals $0.00 $0.00 $31,925.33 $48,079.67 $40,000.00 $80,005.00 $40,005.00
Function 00 - Revenue Totals $0.00 $0.00 $31,925.33 $48,079.67 $40,000.00 $80,005.00 $40,005.00
Locations 640 - School-Based Health 93.354 Totals $0.00 $0.00 $31,925.33 $48,079.67 $40,000.00 $80,005.00 $40,005.00
Locations 650 - Epidem & Lab Capacity 93.323
Function 00 - Revenue
Sub-Function 00 - Revenues
Level 9 - District Wide
Program 000 - General Revenue
32-650-00-00-9-000-
62455
Epidemiology & Lab Capacity for
Infectious Diseases (ELC) 93.323
.00 .00 16,928.27 .00 .00 .00 .00
Program 000 - General Revenue Totals $0.00 $0.00 $16,928.27 $0.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $0.00 $0.00 $16,928.27 $0.00 $0.00 $0.00 $0.00
Sub-Function 00 - Revenues Totals $0.00 $0.00 $16,928.27 $0.00 $0.00 $0.00 $0.00
Function 00 - Revenue Totals $0.00 $0.00 $16,928.27 $0.00 $0.00 $0.00 $0.00
Locations 650 - Epidem & Lab Capacity 93.323 Totals $0.00 $0.00 $16,928.27 $0.00 $0.00 $0.00 $0.00
Run by Mandy Hall on 03/18/2024 12:15:55 PM Page 15 of 86
FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
REVENUE
Locations 660 - Community Schools Grant 84.215J
Function 00 - Revenue
Sub-Function 00 - Revenues
Level 9 - District Wide
Program 000 - General Revenue
32-660-00-00-9-000-
62460
Community Schools Grant 84.215J .00 .00 1,811.72 131,188.28 .00 131,188.00 131,188.00
Program 000 - General Revenue Totals $0.00 $0.00 $1,811.72 $131,188.28 $0.00 $131,188.00 $131,188.00
Level 9 - District Wide Totals $0.00 $0.00 $1,811.72 $131,188.28 $0.00 $131,188.00 $131,188.00
Sub-Function 00 - Revenues Totals $0.00 $0.00 $1,811.72 $131,188.28 $0.00 $131,188.00 $131,188.00
Function 00 - Revenue Totals $0.00 $0.00 $1,811.72 $131,188.28 $0.00 $131,188.00 $131,188.00
Locations 660 - Community Schools Grant 84.215J
Totals
$0.00 $0.00 $1,811.72 $131,188.28 $0.00 $131,188.00 $131,188.00
Locations 670 - SBMH2-Yr1 84.184H
Function 00 - Revenue
Sub-Function 00 - Revenues
Level 9 - District Wide
Program 000 - General Revenue
32-670-00-00-9-000-
62320
School Based Mental Health SBMH2-Yr1
84.184H
.00 .00 .00 151,500.00 .00 195,900.00 195,900.00
Program 000 - General Revenue Totals $0.00 $0.00 $0.00 $151,500.00 $0.00 $195,900.00 $195,900.00
Level 9 - District Wide Totals $0.00 $0.00 $0.00 $151,500.00 $0.00 $195,900.00 $195,900.00
Sub-Function 00 - Revenues Totals $0.00 $0.00 $0.00 $151,500.00 $0.00 $195,900.00 $195,900.00
Function 00 - Revenue Totals $0.00 $0.00 $0.00 $151,500.00 $0.00 $195,900.00 $195,900.00
Locations 670 - SBMH2-Yr1 84.184H Totals $0.00 $0.00 $0.00 $151,500.00 $0.00 $195,900.00 $195,900.00
Locations 680 - ALL in Tutoring
Function 00 - Revenue
Sub-Function 00 - Revenues
Level 9 - District Wide
Program 000 - General Revenue
32-680-00-00-9-000-
61119
ALL In Tutoring Per Pupil Funding .00 .00 .00 611,007.00 .00 371,084.00 371,084.00
Program 000 - General Revenue Totals $0.00 $0.00 $0.00 $611,007.00 $0.00 $371,084.00 $371,084.00
Level 9 - District Wide Totals $0.00 $0.00 $0.00 $611,007.00 $0.00 $371,084.00 $371,084.00
Sub-Function 00 - Revenues Totals $0.00 $0.00 $0.00 $611,007.00 $0.00 $371,084.00 $371,084.00
Function 00 - Revenue Totals $0.00 $0.00 $0.00 $611,007.00 $0.00 $371,084.00 $371,084.00
Locations 680 - ALL in Tutoring Totals $0.00 $0.00 $0.00 $611,007.00 $0.00 $371,084.00 $371,084.00
REVENUE TOTALS $3,589,500.60 $6,861,975.37 $5,627,389.48 $3,163,469.21 $3,858,581.00 $4,001,953.00 $143,372.00
Run by Mandy Hall on 03/18/2024 12:15:55 PM Page 16 of 86
FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 110 - Central Instruction
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 2 - Elementary
Program 110 - Regular Instruction
32-110-61-10-2-110-
79999
Contingencies .00 .00 .00 .00 .00 450,000.00 450,000.00
Program 110 - Regular Instruction Totals $0.00 $0.00 $0.00 $0.00 $0.00 $450,000.00 $450,000.00
Level 2 - Elementary Totals $0.00 $0.00 $0.00 $0.00 $0.00 $450,000.00 $450,000.00
Sub-Function 10 - Classroom Instruction Totals $0.00 $0.00 $0.00 $0.00 $0.00 $450,000.00 $450,000.00
Function 61 - Instruction Totals $0.00 $0.00 $0.00 $0.00 $0.00 $450,000.00 $450,000.00
Locations 110 - Central Instruction Totals $0.00 $0.00 $0.00 $0.00 $0.00 $450,000.00 $450,000.00
Locations 200 - ISAEP Grant
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 3 - Secondary
Program 120 - Special Education
32-200-61-10-3-120-
71120
Compensation-Instructional Salaries 4,897.21 4,754.53 4,536.07 8,037.50 3,288.00 2,629.00 (659.00)
32-200-61-10-3-120-
72100
FICA 374.64 363.72 347.03 614.84 252.00 202.00 (50.00)
32-200-61-10-3-120-
76435
Supplies - Instructional 3,115.00 3,115.00 3,319.90 2,682.42 4,664.00 5,343.00 679.00
Program 120 - Special Education Totals $8,386.85 $8,233.25 $8,203.00 $11,334.76 $8,204.00 $8,174.00 ($30.00)
Level 3 - Secondary Totals $8,386.85 $8,233.25 $8,203.00 $11,334.76 $8,204.00 $8,174.00 ($30.00)
Sub-Function 10 - Classroom Instruction Totals $8,386.85 $8,233.25 $8,203.00 $11,334.76 $8,204.00 $8,174.00 ($30.00)
Function 61 - Instruction Totals $8,386.85 $8,233.25 $8,203.00 $11,334.76 $8,204.00 $8,174.00 ($30.00)
Locations 200 - ISAEP Grant Totals $8,386.85 $8,233.25 $8,203.00 $11,334.76 $8,204.00 $8,174.00 ($30.00)
Run by Mandy Hall on 03/18/2024 12:15:55 PM Page 17 of 86
FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 205 - Youth Tobacco Use Prevention
Function 62 - Administration, Attend. & Health
Sub-Function 62 - Admin, Attend. & Health
Level 9 - District Wide
Program 222 - Health Services
32-205-62-62-9-222-
71135
Compensation - Health and Behavioral .00 .00 .00 .00 .00 99,006.00 99,006.00
32-205-62-62-9-222-
72100
FICA .00 .00 .00 .00 .00 7,575.00 7,575.00
32-205-62-62-9-222-
73037
Contractual Services - Other .00 .00 .00 .00 .00 22,500.00 22,500.00
32-205-62-62-9-222-
75530
Travel - Other .00 .00 .00 .00 .00 13,275.00 13,275.00
32-205-62-62-9-222-
76045
Furniture and Equip <$5,000 .00 .00 .00 .00 .00 6,300.00 6,300.00
32-205-62-62-9-222-
76105
Supplies - Office .00 .00 .00 .00 .00 10,344.00 10,344.00
Program 222 - Health Services Totals $0.00 $0.00 $0.00 $0.00 $0.00 $159,000.00 $159,000.00
Level 9 - District Wide Totals $0.00 $0.00 $0.00 $0.00 $0.00 $159,000.00 $159,000.00
Sub-Function 62 - Admin, Attend. & Health Totals $0.00 $0.00 $0.00 $0.00 $0.00 $159,000.00 $159,000.00
Function 62 - Administration, Attend. & Health
Totals
$0.00 $0.00 $0.00 $0.00 $0.00 $159,000.00 $159,000.00
Locations 205 - Youth Tobacco Use Prevention Totals $0.00 $0.00 $0.00 $0.00 $0.00 $159,000.00 $159,000.00
Locations 220 - Race To GED Grant
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 7 - Adult
Program 110 - Regular Instruction
32-220-61-10-7-110-
71120
Compensation-Instructional Salaries 9,675.00 18,672.23 13,880.64 .00 .00 .00 .00
32-220-61-10-7-110-
71150
Compensation-Clerical 25,727.00 25,214.02 22,345.40 .00 .00 .00 .00
32-220-61-10-7-110-
72100
FICA 2,703.79 3,352.75 2,767.25 .00 .00 .00 .00
32-220-61-10-7-110-
73037
Contractual Services - Other 10,478.31 16,608.08 15,020.00 .00 .00 .00 .00
Run by Mandy Hall on 03/18/2024 12:15:55 PM Page 18 of 86
FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 220 - Race To GED Grant
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 7 - Adult
Program 110 - Regular Instruction
32-220-61-10-7-110-
76435
Supplies - Instructional 29,936.90 12,007.25 16,149.38 11,025.00 .00 .00 .00
Program 110 - Regular Instruction Totals $78,521.00 $75,854.33 $70,162.67 $11,025.00 $0.00 $0.00 $0.00
Level 7 - Adult Totals $78,521.00 $75,854.33 $70,162.67 $11,025.00 $0.00 $0.00 $0.00
Sub-Function 10 - Classroom Instruction Totals $78,521.00 $75,854.33 $70,162.67 $11,025.00 $0.00 $0.00 $0.00
Function 61 - Instruction Totals $78,521.00 $75,854.33 $70,162.67 $11,025.00 $0.00 $0.00 $0.00
Locations 220 - Race To GED Grant Totals $78,521.00 $75,854.33 $70,162.67 $11,025.00 $0.00 $0.00 $0.00
Locations 230 - Preschool Mini Grants
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 8 - Pre-K
Program 180 - Pre-K Non- Sp Ed
32-230-61-10-8-180-
71151
Compensation-Instructional Asst 15,737.47 16,046.87 11,062.22 4,818.69 17,957.00 17,957.00 .00
32-230-61-10-8-180-
71665
Bonus Payments To Teachers 1,548.00 .00 2,322.00 .00 .00 .00 .00
32-230-61-10-8-180-
72100
FICA 1,305.15 1,227.59 1,142.32 368.64 1,374.00 1,374.00 .00
Program 180 - Pre-K Non- Sp Ed Totals $18,590.62 $17,274.46 $14,526.54 $5,187.33 $19,331.00 $19,331.00 $0.00
Level 8 - Pre-K Totals $18,590.62 $17,274.46 $14,526.54 $5,187.33 $19,331.00 $19,331.00 $0.00
Sub-Function 10 - Classroom Instruction Totals $18,590.62 $17,274.46 $14,526.54 $5,187.33 $19,331.00 $19,331.00 $0.00
Function 61 - Instruction Totals $18,590.62 $17,274.46 $14,526.54 $5,187.33 $19,331.00 $19,331.00 $0.00
Locations 230 - Preschool Mini Grants Totals $18,590.62 $17,274.46 $14,526.54 $5,187.33 $19,331.00 $19,331.00 $0.00
Run by Mandy Hall on 03/18/2024 12:15:55 PM Page 19 of 86
FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 240 - Adult Basic Education Grant
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 7 - Adult
Program 170 - Adult
32-240-61-10-7-170-
71120
Compensation-Instructional Salaries 185,887.13 252,028.14 211,093.27 .00 .00 .00 .00
32-240-61-10-7-170-
71150
Compensation-Clerical 9,009.00 8,274.00 5,360.60 .00 .00 .00 .00
32-240-61-10-7-170-
71200
Compensation-OT .00 52.50 .00 .00 .00 .00 .00
32-240-61-10-7-170-
72100
FICA 14,826.66 19,894.08 16,538.01 .00 .00 .00 .00
32-240-61-10-7-170-
72220
VRS Hybrid Pension Contribution .00 .00 1,254.03 .00 .00 .00 .00
32-240-61-10-7-170-
72300
Group Health and Dental Insurance .00 .00 755.16 .00 .00 .00 .00
32-240-61-10-7-170-
72400
VRS Group Life Insurance .00 .00 85.36 .00 .00 .00 .00
32-240-61-10-7-170-
72510
Hybrid Disability Insurance .00 .00 15.16 .00 .00 .00 .00
32-240-61-10-7-170-
72750
VRS Retiree Health Care Credit .00 .00 77.08 .00 .00 .00 .00
32-240-61-10-7-170-
73037
Contractual Services - Other 37,409.05 41,404.78 33,522.86 .00 .00 .00 .00
32-240-61-10-7-170-
75202
Telephone Services 416.16 504.84 1,340.21 .00 .00 .00 .00
32-240-61-10-7-170-
75530
Travel - Other .00 1,085.87 552.74 .00 .00 .00 .00
32-240-61-10-7-170-
76435
Supplies - Instructional 80,362.80 53,159.02 39,315.65 3,867.00 .00 .00 .00
Program 170 - Adult Totals $327,910.80 $376,403.23 $309,910.13 $3,867.00 $0.00 $0.00 $0.00
Program 171 - Adult GAE
32-240-61-10-7-171-
71120
Compensation-Instructional Salaries 29,228.50 35,729.15 34,737.80 .00 .00 .00 .00
32-240-61-10-7-171-
71150
Compensation-Clerical 5,782.50 .00 .00 .00 .00 .00 .00
32-240-61-10-7-171-
72100
FICA 2,678.34 2,733.27 2,657.43 .00 .00 .00 .00
32-240-61-10-7-171-
73037
Contractual Services - Other .00 .00 1,025.00 .00 .00 .00 .00
32-240-61-10-7-171-
76435
Supplies - Instructional 773.08 .00 42.19 .00 .00 .00 .00
Program 171 - Adult GAE Totals $38,462.42 $38,462.42 $38,462.42 $0.00 $0.00 $0.00 $0.00
Run by Mandy Hall on 03/18/2024 12:15:55 PM Page 20 of 86
FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 240 - Adult Basic Education Grant
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 7 - Adult
Program 172 - Adult Leadership
32-240-61-10-7-172-
71110
Compensation-Administrative 53,286.71 50,336.34 58,264.00 .00 .00 .00 .00
32-240-61-10-7-172-
71665
Bonus Payments To Teachers 1,548.00 .00 .00 .00 .00 .00 .00
32-240-61-10-7-172-
72100
FICA 4,149.08 3,807.93 4,415.37 .00 .00 .00 .00
32-240-61-10-7-172-
72220
VRS Hybrid Pension Contribution 10,037.74 10,009.92 11,450.25 .00 .00 .00 .00
32-240-61-10-7-172-
72300
Group Health and Dental Insurance 7,027.30 7,140.94 7,774.80 .00 .00 .00 .00
32-240-61-10-7-172-
72400
VRS Group Life Insurance 807.84 808.50 938.96 .00 .00 .00 .00
32-240-61-10-7-172-
72510
Hybrid Disability Insurance 143.47 143.63 166.76 .00 .00 .00 .00
32-240-61-10-7-172-
72750
VRS Retiree Health Care Credit 729.38 730.09 847.88 .00 .00 .00 .00
32-240-61-10-7-172-
73037
Contractual Services - Other 385.00 1,737.80 2,767.15 .00 .00 .00 .00
32-240-61-10-7-172-
75530
Travel - Other 317.34 669.10 813.12 .00 .00 .00 .00
32-240-61-10-7-172-
76435
Supplies - Instructional 4,029.39 1,899.98 199.98 .00 .00 .00 .00
Program 172 - Adult Leadership Totals $82,461.25 $77,284.23 $87,638.27 $0.00 $0.00 $0.00 $0.00
Program 173 - Adult C&I
32-240-61-10-7-173-
73037
Contractual Services - Other .00 .00 1,788.18 .00 .00 .00 .00
32-240-61-10-7-173-
75530
Travel - Other .00 .00 211.82 .00 .00 .00 .00
32-240-61-10-7-173-
76435
Supplies - Instructional 1,792.20 2,000.00 .00 .00 .00 .00 .00
Program 173 - Adult C&I Totals $1,792.20 $2,000.00 $2,000.00 $0.00 $0.00 $0.00 $0.00
Program 175 - Adult EEI
32-240-61-10-7-175-
71120
Compensation-Instructional Salaries 937.50 .00 .00 .00 .00 .00 .00
32-240-61-10-7-175-
72100
FICA 71.72 .00 .00 .00 .00 .00 .00
Program 175 - Adult EEI Totals $1,009.22 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Level 7 - Adult Totals $451,635.89 $494,149.88 $438,010.82 $3,867.00 $0.00 $0.00 $0.00
Sub-Function 10 - Classroom Instruction Totals $451,635.89 $494,149.88 $438,010.82 $3,867.00 $0.00 $0.00 $0.00
Function 61 - Instruction Totals $451,635.89 $494,149.88 $438,010.82 $3,867.00 $0.00 $0.00 $0.00
Run by Mandy Hall on 03/18/2024 12:15:55 PM Page 21 of 86
FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 240 - Adult Basic Education Grant Totals $451,635.89 $494,149.88 $438,010.82 $3,867.00 $0.00 $0.00 $0.00
Locations 250 - ESEA Title I Grant
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 2 - Elementary
Program 110 - Regular Instruction
32-250-61-10-2-110-
71120
Compensation-Instructional Salaries 194,400.79 129,269.04 142,335.63 81,991.64 275,085.00 275,085.00 .00
32-250-61-10-2-110-
71151
Compensation-Instructional Asst 86,315.64 158,524.27 194,667.45 94,361.23 100,000.00 100,000.00 .00
32-250-61-10-2-110-
71665
Bonus Payments To Teachers 12,384.00 .00 18,576.00 .00 .00 .00 .00
32-250-61-10-2-110-
72100
FICA 21,452.21 19,365.23 24,613.38 11,856.85 20,919.00 20,919.00 .00
32-250-61-10-2-110-
72210
VRS Pension Contribution 40,655.50 27,502.72 38,093.66 24,681.74 52,672.00 52,672.00 .00
32-250-61-10-2-110-
72220
VRS Hybrid Pension Contribution 6,222.70 20,949.90 17,459.73 10,441.74 .00 .00 .00
32-250-61-10-2-110-
72300
Group Health and Dental Insurance 30,478.08 61,099.82 72,429.54 38,347.36 60,000.00 60,000.00 .00
32-250-61-10-2-110-
72400
VRS Group Life Insurance 3,779.60 3,906.40 4,479.06 2,831.80 4,000.00 4,000.00 .00
32-250-61-10-2-110-
72510
Hybrid Disability Insurance 89.12 300.00 250.12 149.54 300.00 300.00 .00
32-250-61-10-2-110-
72750
VRS Retiree Health Care Credit 3,412.89 3,527.54 4,044.58 2,557.16 3,600.00 3,600.00 .00
32-250-61-10-2-110-
73037
Contractual Services - Other 42,076.15 34,043.20 45,521.04 37,060.00 40,652.00 41,235.00 583.00
32-250-61-10-2-110-
76435
Supplies - Instructional 153,082.83 85,159.82 42,828.50 405.00 .00 .00 .00
Program 110 - Regular Instruction Totals $594,349.51 $543,647.94 $605,298.69 $304,684.06 $557,228.00 $557,811.00 $583.00
Level 2 - Elementary Totals $594,349.51 $543,647.94 $605,298.69 $304,684.06 $557,228.00 $557,811.00 $583.00
Level 3 - Secondary
Program 110 - Regular Instruction
32-250-61-10-3-110-
73037
Contractual Services - Other 5,899.00 6,424.00 4,725.00 1,872.48 .00 .00 .00
32-250-61-10-3-110-
76435
Supplies - Instructional 6,880.00 6,076.00 1,735.00 .00 .00 .00 .00
Program 110 - Regular Instruction Totals $12,779.00 $12,500.00 $6,460.00 $1,872.48 $0.00 $0.00 $0.00
Level 3 - Secondary Totals $12,779.00 $12,500.00 $6,460.00 $1,872.48 $0.00 $0.00 $0.00
Sub-Function 10 - Classroom Instruction Totals $607,128.51 $556,147.94 $611,758.69 $306,556.54 $557,228.00 $557,811.00 $583.00
Function 61 - Instruction Totals $607,128.51 $556,147.94 $611,758.69 $306,556.54 $557,228.00 $557,811.00 $583.00
Run by Mandy Hall on 03/18/2024 12:15:55 PM Page 22 of 86
FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 250 - ESEA Title I Grant
Function 63 - Pupil Transportation
Sub-Function 63 - Pupil Transportation
Level 9 - District Wide
Program 320 - Vehicle Operation Services
32-250-63-63-9-320-
71170
Compensation-Bus Drivers 4,000.00 4,000.00 .00 .00 3,716.00 3,716.00 .00
32-250-63-63-9-320-
72100
FICA .00 .00 .00 .00 284.00 284.00 .00
Program 320 - Vehicle Operation Services
Totals
$4,000.00 $4,000.00 $0.00 $0.00 $4,000.00 $4,000.00 $0.00
Program 330 - Transportation Monitoring Svcs
32-250-63-63-9-330-
71172
Compensation-Bus Aides .00 .00 4,000.00 4,000.00 .00 .00 .00
Program 330 - Transportation Monitoring
Svcs Totals
$0.00 $0.00 $4,000.00 $4,000.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $4,000.00 $4,000.00 $4,000.00 $4,000.00 $4,000.00 $4,000.00 $0.00
Sub-Function 63 - Pupil Transportation Totals $4,000.00 $4,000.00 $4,000.00 $4,000.00 $4,000.00 $4,000.00 $0.00
Function 63 - Pupil Transportation Totals $4,000.00 $4,000.00 $4,000.00 $4,000.00 $4,000.00 $4,000.00 $0.00
Locations 250 - ESEA Title I Grant Totals $611,128.51 $560,147.94 $615,758.69 $310,556.54 $561,228.00 $561,811.00 $583.00
Locations 270 - ESEA II A Teacher Qual Grant
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 2 - Elementary
Program 110 - Regular Instruction
32-270-61-10-2-110-
71120
Compensation-Instructional Salaries 6,400.00 6,400.00 5,440.00 3,840.00 33,600.00 13,600.00 (20,000.00)
32-270-61-10-2-110-
71520
Compensation-Substitutes 4,570.79 10,956.39 .00 .00 .00 .00 .00
32-270-61-10-2-110-
72100
FICA 839.29 969.26 416.16 293.76 2,571.00 1,040.00 (1,531.00)
32-270-61-10-2-110-
73225
Professional Development - Conferences 47,875.54 53,734.66 31,633.81 25,077.58 42,496.00 65,516.00 23,020.00
32-270-61-10-2-110-
75530
Travel - Other .00 3,584.59 5,197.78 2,175.52 15,510.00 18,081.00 2,571.00
32-270-61-10-2-110-
76115
Supplies - Training 1,477.81 447.65 99.75 332.01 5,969.00 8,056.00 2,087.00
Program 110 - Regular Instruction Totals $61,163.43 $76,092.55 $42,787.50 $31,718.87 $100,146.00 $106,293.00 $6,147.00
Level 2 - Elementary Totals $61,163.43 $76,092.55 $42,787.50 $31,718.87 $100,146.00 $106,293.00 $6,147.00
Run by Mandy Hall on 03/18/2024 12:15:55 PM Page 23 of 86
FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 270 - ESEA II A Teacher Qual Grant
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 3 - Secondary
Program 110 - Regular Instruction
32-270-61-10-3-110-
71120
Compensation-Instructional Salaries 1,600.00 1,600.00 1,600.00 960.00 .00 .00 .00
32-270-61-10-3-110-
71520
Compensation-Substitutes 1,487.01 8,805.00 .00 .00 .00 .00 .00
32-270-61-10-3-110-
72100
FICA 236.16 786.98 122.40 73.44 .00 .00 .00
32-270-61-10-3-110-
73225
Professional Development - Conferences 15,250.68 31,310.56 29,025.61 7,833.95 .00 .00 .00
32-270-61-10-3-110-
75530
Travel - Other 110.00 2,646.28 2,135.89 480.84 .00 .00 .00
32-270-61-10-3-110-
76115
Supplies - Training 233.48 764.03 553.86 406.55 .00 .00 .00
Program 110 - Regular Instruction Totals $18,917.33 $45,912.85 $33,437.76 $9,754.78 $0.00 $0.00 $0.00
Level 3 - Secondary Totals $18,917.33 $45,912.85 $33,437.76 $9,754.78 $0.00 $0.00 $0.00
Level 4 - Middle
Program 110 - Regular Instruction
32-270-61-10-4-110-
71120
Compensation-Instructional Salaries 1,600.00 1,600.00 1,600.00 960.00 .00 .00 .00
32-270-61-10-4-110-
71520
Compensation-Substitutes 2,340.63 4,620.00 .00 .00 .00 .00 .00
32-270-61-10-4-110-
72100
FICA 301.49 475.83 122.40 73.44 .00 .00 .00
32-270-61-10-4-110-
73225
Professional Development - Conferences 5,131.67 20,080.30 14,937.11 15,610.67 .00 .00 .00
32-270-61-10-4-110-
75530
Travel - Other .00 1,567.84 1,572.00 1,241.63 .00 .00 .00
32-270-61-10-4-110-
76115
Supplies - Training 684.13 575.26 1,241.42 381.35 .00 .00 .00
Program 110 - Regular Instruction Totals $10,057.92 $28,919.23 $19,472.93 $18,267.09 $0.00 $0.00 $0.00
Level 4 - Middle Totals $10,057.92 $28,919.23 $19,472.93 $18,267.09 $0.00 $0.00 $0.00
Sub-Function 10 - Classroom Instruction Totals $90,138.68 $150,924.63 $95,698.19 $59,740.74 $100,146.00 $106,293.00 $6,147.00
Function 61 - Instruction Totals $90,138.68 $150,924.63 $95,698.19 $59,740.74 $100,146.00 $106,293.00 $6,147.00
Locations 270 - ESEA II A Teacher Qual Grant Totals $90,138.68 $150,924.63 $95,698.19 $59,740.74 $100,146.00 $106,293.00 $6,147.00
Run by Mandy Hall on 03/18/2024 12:15:56 PM Page 24 of 86
FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 280 - ESEA III A Grant
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 2 - Elementary
Program 110 - Regular Instruction
32-280-61-10-2-110-
71120
Compensation-Instructional Salaries 14,022.57 10,993.00 15,217.00 4,375.00 15,371.00 18,299.00 2,928.00
32-280-61-10-2-110-
71665
Bonus Payments To Teachers 774.00 .00 .00 .00 .00 .00 .00
32-280-61-10-2-110-
72100
FICA 1,003.42 598.42 1,179.01 334.69 1,176.00 1,400.00 224.00
32-280-61-10-2-110-
72220
VRS Hybrid Pension Contribution 851.72 1,824.20 .00 .00 .00 .00 .00
32-280-61-10-2-110-
72300
Group Health and Dental Insurance 2,596.72 4,805.61 .00 .00 .00 .00 .00
32-280-61-10-2-110-
72400
VRS Group Life Insurance 68.67 147.10 .00 .00 .00 .00 .00
32-280-61-10-2-110-
72510
Hybrid Disability Insurance 12.19 26.10 .00 .00 .00 .00 .00
32-280-61-10-2-110-
72750
VRS Retiree Health Care Credit 61.98 132.80 .00 .00 .00 .00 .00
32-280-61-10-2-110-
76435
Supplies - Instructional .00 .00 .00 6,642.88 .00 .00 .00
Program 110 - Regular Instruction Totals $19,391.27 $18,527.23 $16,396.01 $11,352.57 $16,547.00 $19,699.00 $3,152.00
Program 129 - Immigrant Children & Youth
32-280-61-10-2-129-
71120
Compensation-Instructional Salaries 1,640.00 610.00 430.00 .00 .00 .00 .00
32-280-61-10-2-129-
72100
FICA 125.47 46.68 32.90 .00 .00 .00 .00
Program 129 - Immigrant Children & Youth
Totals
$1,765.47 $656.68 $462.90 $0.00 $0.00 $0.00 $0.00
Level 2 - Elementary Totals $21,156.74 $19,183.91 $16,858.91 $11,352.57 $16,547.00 $19,699.00 $3,152.00
Level 4 - Middle
Program 110 - Regular Instruction
32-280-61-10-4-110-
76435
Supplies - Instructional .00 .00 .00 30.03 .00 .00 .00
Program 110 - Regular Instruction Totals $0.00 $0.00 $0.00 $30.03 $0.00 $0.00 $0.00
Level 4 - Middle Totals $0.00 $0.00 $0.00 $30.03 $0.00 $0.00 $0.00
Sub-Function 10 - Classroom Instruction Totals $21,156.74 $19,183.91 $16,858.91 $11,382.60 $16,547.00 $19,699.00 $3,152.00
Function 61 - Instruction Totals $21,156.74 $19,183.91 $16,858.91 $11,382.60 $16,547.00 $19,699.00 $3,152.00
Locations 280 - ESEA III A Grant Totals $21,156.74 $19,183.91 $16,858.91 $11,382.60 $16,547.00 $19,699.00 $3,152.00
Run by Mandy Hall on 03/18/2024 12:15:56 PM Page 25 of 86
FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 300 - Flow Thru Title VI B Grant
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 2 - Elementary
Program 120 - Special Education
32-300-61-10-2-120-
71120
Compensation-Instructional Salaries 25,643.58 42,209.73 27,605.16 10,836.02 26,998.00 12,000.00 (14,998.00)
32-300-61-10-2-120-
71151
Compensation-Instructional Asst 232,460.44 312,136.17 294,427.72 141,641.58 300,000.00 300,000.00 .00
32-300-61-10-2-120-
71200
Compensation-OT .00 .00 10.72 9.38 .00 .00 .00
32-300-61-10-2-120-
71665
Bonus Payments To Teachers 21,672.00 .00 23,978.52 .00 .00 .00 .00
32-300-61-10-2-120-
72100
FICA 20,030.94 25,610.61 25,412.22 11,498.89 25,016.00 22,340.00 (2,676.00)
32-300-61-10-2-120-
72210
VRS Pension Contribution 8,608.56 5,899.06 127.86 2,902.44 7,500.00 5,760.00 (1,740.00)
32-300-61-10-2-120-
72220
VRS Hybrid Pension Contribution 23,057.40 37,620.94 39,039.91 19,522.47 37,900.00 38,500.00 600.00
32-300-61-10-2-120-
72300
Group Health and Dental Insurance 39,168.08 56,972.88 41,651.81 14,636.70 44,280.00 26,200.00 (18,080.00)
32-300-61-10-2-120-
72400
VRS Group Life Insurance 2,686.64 3,608.25 3,515.91 2,052.36 3,860.00 4,050.00 190.00
32-300-61-10-2-120-
72510
Hybrid Disability Insurance 387.41 581.40 677.42 277.70 620.00 620.00 .00
32-300-61-10-2-120-
72750
VRS Retiree Health Care Credit 2,364.58 3,251.15 3,144.45 1,832.67 3,710.00 3,710.00 .00
32-300-61-10-2-120-
72800
Termination Pay for Vac/Sick Leave 1,060.00 4,580.00 .00 .00 .00 .00 .00
32-300-61-10-2-120-
73037
Contractual Services - Other 13,290.90 8,713.92 7,750.45 524.00 .00 .00 .00
32-300-61-10-2-120-
73305
Set Aside Funds .00 .00 .00 .00 4,800.00 4,800.00 .00
32-300-61-10-2-120-
76435
Supplies - Instructional 5,217.23 3,234.85 4,091.50 .00 3,000.00 3,000.00 .00
Program 120 - Special Education Totals $395,647.76 $504,418.96 $471,433.65 $205,734.21 $457,684.00 $420,980.00 ($36,704.00)
Level 2 - Elementary Totals $395,647.76 $504,418.96 $471,433.65 $205,734.21 $457,684.00 $420,980.00 ($36,704.00)
Level 3 - Secondary
Program 120 - Special Education
32-300-61-10-3-120-
71120
Compensation-Instructional Salaries 24,426.89 7,344.13 10,980.48 14,154.94 41,076.00 41,076.00 .00
32-300-61-10-3-120-
71151
Compensation-Instructional Asst 51,030.25 43,165.66 71,193.41 36,627.72 45,950.00 67,800.00 21,850.00
32-300-61-10-3-120-
71665
Bonus Payments To Teachers 4,644.00 .00 4,644.00 .00 .00 .00 .00
Run by Mandy Hall on 03/18/2024 12:15:56 PM Page 26 of 86
FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 300 - Flow Thru Title VI B Grant
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 3 - Secondary
Program 120 - Special Education
32-300-61-10-3-120-
72100
FICA 6,011.95 4,006.00 6,610.23 3,755.08 4,277.00 5,186.00 909.00
32-300-61-10-3-120-
72210
VRS Pension Contribution 6,123.34 7,157.60 8,183.50 2,537.54 8,555.00 5,040.00 (3,515.00)
32-300-61-10-3-120-
72220
VRS Hybrid Pension Contribution 2,610.50 .00 3,352.66 4,221.18 .00 8,568.00 8,568.00
32-300-61-10-3-120-
72300
Group Health and Dental Insurance 4,671.20 .00 18,571.84 16,514.76 .00 30,024.00 30,024.00
32-300-61-10-3-120-
72400
VRS Group Life Insurance 704.20 577.10 930.10 544.94 570.00 1,080.00 510.00
32-300-61-10-3-120-
72510
Hybrid Disability Insurance 37.39 .00 48.00 60.46 .00 128.00 128.00
32-300-61-10-3-120-
72750
VRS Retiree Health Care Credit 635.80 521.10 839.90 492.08 623.00 982.00 359.00
32-300-61-10-3-120-
72800
Termination Pay for Vac/Sick Leave .00 .00 2,957.20 .00 .00 .00 .00
32-300-61-10-3-120-
73037
Contractual Services - Other 3,377.90 2,610.39 3,261.86 174.67 .00 .00 .00
32-300-61-10-3-120-
76435
Supplies - Instructional .00 902.14 .00 .00 .00 .00 .00
Program 120 - Special Education Totals $104,273.42 $66,284.12 $131,573.18 $79,083.37 $101,051.00 $159,884.00 $58,833.00
Level 3 - Secondary Totals $104,273.42 $66,284.12 $131,573.18 $79,083.37 $101,051.00 $159,884.00 $58,833.00
Level 4 - Middle
Program 120 - Special Education
32-300-61-10-4-120-
71120
Compensation-Instructional Salaries 165,779.66 167,047.38 152,314.72 120,532.43 115,589.00 115,589.00 .00
32-300-61-10-4-120-
71151
Compensation-Instructional Asst 56,573.64 64,958.20 73,160.89 47,643.66 55,440.00 55,440.00 .00
32-300-61-10-4-120-
71665
Bonus Payments To Teachers 9,288.00 .00 3,870.00 .00 .00 .00 .00
32-300-61-10-4-120-
72100
FICA 16,143.54 16,977.27 16,433.06 12,521.61 13,083.00 13,083.00 .00
32-300-61-10-4-120-
72210
VRS Pension Contribution 15,774.23 17,231.20 19,847.20 18,438.76 17,350.00 17,350.00 .00
32-300-61-10-4-120-
72220
VRS Hybrid Pension Contribution 18,330.17 18,317.30 13,797.18 13,302.29 19,610.00 19,610.00 .00
32-300-61-10-4-120-
72300
Group Health and Dental Insurance 44,543.04 42,785.36 46,912.02 26,477.14 42,610.00 42,610.00 .00
32-300-61-10-4-120-
72400
VRS Group Life Insurance 2,749.66 2,866.08 2,712.64 2,559.15 2,982.00 2,982.00 .00
Run by Mandy Hall on 03/18/2024 12:15:56 PM Page 27 of 86
FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 300 - Flow Thru Title VI B Grant
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 4 - Middle
Program 120 - Special Education
32-300-61-10-4-120-
72510
Hybrid Disability Insurance 262.48 262.28 197.51 190.49 290.00 290.00 .00
32-300-61-10-4-120-
72750
VRS Retiree Health Care Credit 2,482.86 2,588.10 2,449.37 2,310.86 2,680.00 2,680.00 .00
32-300-61-10-4-120-
72800
Termination Pay for Vac/Sick Leave .00 .00 65.33 .00 .00 .00 .00
32-300-61-10-4-120-
73037
Contractual Services - Other 4,268.75 4,130.99 873.34 174.66 .00 .00 .00
32-300-61-10-4-120-
76435
Supplies - Instructional 1,020.87 .00 .00 .00 .00 .00 .00
Program 120 - Special Education Totals $337,216.90 $337,164.16 $332,633.26 $244,151.05 $269,634.00 $269,634.00 $0.00
Level 4 - Middle Totals $337,216.90 $337,164.16 $332,633.26 $244,151.05 $269,634.00 $269,634.00 $0.00
Sub-Function 10 - Classroom Instruction Totals $837,138.08 $907,867.24 $935,640.09 $528,968.63 $828,369.00 $850,498.00 $22,129.00
Function 61 - Instruction Totals $837,138.08 $907,867.24 $935,640.09 $528,968.63 $828,369.00 $850,498.00 $22,129.00
Locations 300 - Flow Thru Title VI B Grant Totals $837,138.08 $907,867.24 $935,640.09 $528,968.63 $828,369.00 $850,498.00 $22,129.00
Locations 310 - Perkins Vocational Ed Grant
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 3 - Secondary
Program 130 - Vocational
32-310-61-10-3-130-
71120
Compensation-Instructional Salaries 2,814.05 1,284.63 1,497.82 .00 6,000.00 3,000.00 (3,000.00)
32-310-61-10-3-130-
71665
Bonus Payments To Teachers 774.00 .00 .00 .00 .00 .00 .00
32-310-61-10-3-130-
72100
FICA 274.48 98.27 114.55 .00 1,530.00 500.00 (1,030.00)
32-310-61-10-3-130-
73037
Contractual Services - Other 8,637.41 24,419.86 26,390.08 14,827.13 24,695.00 21,246.00 (3,449.00)
32-310-61-10-3-130-
75530
Travel - Other .00 .00 315.00 146.00 .00 .00 .00
Run by Mandy Hall on 03/18/2024 12:15:56 PM Page 28 of 86
FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 310 - Perkins Vocational Ed Grant
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 3 - Secondary
Program 130 - Vocational
32-310-61-10-3-130-
76435
Supplies - Instructional 29,248.19 19,020.21 25,205.01 8,912.22 23,555.00 33,751.00 10,196.00
Program 130 - Vocational Totals $41,748.13 $44,822.97 $53,522.46 $23,885.35 $55,780.00 $58,497.00 $2,717.00
Level 3 - Secondary Totals $41,748.13 $44,822.97 $53,522.46 $23,885.35 $55,780.00 $58,497.00 $2,717.00
Level 4 - Middle
Program 130 - Vocational
32-310-61-10-4-130-
73037
Contractual Services - Other 423.50 .00 370.00 790.00 .00 .00 .00
32-310-61-10-4-130-
76435
Supplies - Instructional 12,187.26 14,041.63 2,725.84 .00 .00 .00 .00
Program 130 - Vocational Totals $12,610.76 $14,041.63 $3,095.84 $790.00 $0.00 $0.00 $0.00
Level 4 - Middle Totals $12,610.76 $14,041.63 $3,095.84 $790.00 $0.00 $0.00 $0.00
Sub-Function 10 - Classroom Instruction Totals $54,358.89 $58,864.60 $56,618.30 $24,675.35 $55,780.00 $58,497.00 $2,717.00
Function 61 - Instruction Totals $54,358.89 $58,864.60 $56,618.30 $24,675.35 $55,780.00 $58,497.00 $2,717.00
Locations 310 - Perkins Vocational Ed Grant Totals $54,358.89 $58,864.60 $56,618.30 $24,675.35 $55,780.00 $58,497.00 $2,717.00
Locations 340 - School Security Grant
Function 64 - Operation & Maintenance
Sub-Function 64 - Operation & Maintenance
Level 2 - Elementary
Program 460 - Security Services
32-340-64-64-2-460-
73180
Repair/Maint - Other Contracted .00 .00 2,180.41 .00 .00 .00 .00
32-340-64-64-2-460-
73181
Repair/Maint - Other Contracted - Carver .00 2,503.79 26,815.00 4,150.00 .00 .00 .00
32-340-64-64-2-460-
73182
Repair/Maint - Other Contracted - West 16,999.00 12,518.94 .00 .00 .00 .00 .00
32-340-64-64-2-460-
73183
Repair/Maint - Other Contracted - East .00 .00 18,105.32 .00 .00 .00 .00
Program 460 - Security Services Totals $16,999.00 $15,022.73 $47,100.73 $4,150.00 $0.00 $0.00 $0.00
Level 2 - Elementary Totals $16,999.00 $15,022.73 $47,100.73 $4,150.00 $0.00 $0.00 $0.00
Run by Mandy Hall on 03/18/2024 12:15:56 PM Page 29 of 86
FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 340 - School Security Grant
Function 64 - Operation & Maintenance
Sub-Function 64 - Operation & Maintenance
Level 3 - Secondary
Program 460 - Security Services
32-340-64-64-3-460-
73180
Repair/Maint - Other Contracted .00 17,761.27 4,753.60 .00 .00 .00 .00
Program 460 - Security Services Totals $0.00 $17,761.27 $4,753.60 $0.00 $0.00 $0.00 $0.00
Level 3 - Secondary Totals $0.00 $17,761.27 $4,753.60 $0.00 $0.00 $0.00 $0.00
Level 4 - Middle
Program 460 - Security Services
32-340-64-64-4-460-
73180
Repair/Maint - Other Contracted .00 6,523.79 35,647.84 33,150.00 .00 .00 .00
Program 460 - Security Services Totals $0.00 $6,523.79 $35,647.84 $33,150.00 $0.00 $0.00 $0.00
Level 4 - Middle Totals $0.00 $6,523.79 $35,647.84 $33,150.00 $0.00 $0.00 $0.00
Level 9 - District Wide
Program 460 - Security Services
32-340-64-64-9-460-
78055
Technology Hardware .00 51,257.04 .00 .00 .00 .00 .00
Program 460 - Security Services Totals $0.00 $51,257.04 $0.00 $0.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $0.00 $51,257.04 $0.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 64 - Operation & Maintenance Totals $16,999.00 $90,564.83 $87,502.17 $37,300.00 $0.00 $0.00 $0.00
Function 64 - Operation & Maintenance Totals $16,999.00 $90,564.83 $87,502.17 $37,300.00 $0.00 $0.00 $0.00
Locations 340 - School Security Grant Totals $16,999.00 $90,564.83 $87,502.17 $37,300.00 $0.00 $0.00 $0.00
Locations 380 - Plugged In Virginia
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 7 - Adult
Program 110 - Regular Instruction
32-380-61-10-7-110-
76435
Supplies - Instructional .00 .00 16,265.69 .00 .00 .00 .00
Program 110 - Regular Instruction Totals $0.00 $0.00 $16,265.69 $0.00 $0.00 $0.00 $0.00
Level 7 - Adult Totals $0.00 $0.00 $16,265.69 $0.00 $0.00 $0.00 $0.00
Sub-Function 10 - Classroom Instruction Totals $0.00 $0.00 $16,265.69 $0.00 $0.00 $0.00 $0.00
Function 61 - Instruction Totals $0.00 $0.00 $16,265.69 $0.00 $0.00 $0.00 $0.00
Locations 380 - Plugged In Virginia Totals $0.00 $0.00 $16,265.69 $0.00 $0.00 $0.00 $0.00
Run by Mandy Hall on 03/18/2024 12:15:56 PM Page 30 of 86
FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 400 - VA Preschool Initiative Grants
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 8 - Pre-K
Program 180 - Pre-K Non- Sp Ed
32-400-61-10-8-180-
71120
Compensation-Instructional Salaries 89,130.90 116,434.05 158,384.46 153,488.48 282,219.00 301,914.00 19,695.00
32-400-61-10-8-180-
71151
Compensation-Instructional Asst .00 16,656.89 .00 34,439.54 19,381.00 40,224.00 20,843.00
32-400-61-10-8-180-
71200
Compensation-OT .00 .00 .00 47.32 .00 .00 .00
32-400-61-10-8-180-
71665
Bonus Payments To Teachers 3,096.00 .00 6,192.00 .00 .00 .00 .00
32-400-61-10-8-180-
72100
FICA 7,623.67 10,107.85 12,152.90 13,801.74 23,072.00 26,174.00 3,102.00
32-400-61-10-8-180-
72210
VRS Pension Contribution 15,642.75 18,867.50 20,085.60 13,052.58 50,126.00 56,597.00 6,471.00
32-400-61-10-8-180-
72220
VRS Hybrid Pension Contribution .00 509.56 7,928.82 24,013.64 .00 .00 .00
32-400-61-10-8-180-
72300
Group Health and Dental Insurance 5,069.08 8,533.04 27,333.41 31,897.94 48,042.00 60,401.00 12,359.00
32-400-61-10-8-180-
72400
VRS Group Life Insurance 1,144.46 1,562.28 2,258.67 2,988.50 4,041.00 4,563.00 522.00
32-400-61-10-8-180-
72510
Hybrid Disability Insurance .00 7.30 113.58 343.94 .00 .00 .00
32-400-61-10-8-180-
72750
VRS Retiree Health Care Credit 1,033.46 1,410.70 2,039.56 2,698.62 3,649.00 4,121.00 472.00
32-400-61-10-8-180-
73037
Contractual Services - Other 3,975.89 1,900.00 .00 899.00 .00 .00 .00
32-400-61-10-8-180-
73255
Professional Development .00 3,218.80 .00 1,831.52 .00 .00 .00
32-400-61-10-8-180-
76435
Supplies - Instructional 6,032.79 34,975.03 .00 .00 10,916.00 .00 (10,916.00)
32-400-61-10-8-180-
78020
Furniture & Equipment >$5,000 .00 .00 .00 27,606.60 .00 .00 .00
Program 180 - Pre-K Non- Sp Ed Totals $132,749.00 $214,183.00 $236,489.00 $307,109.42 $441,446.00 $493,994.00 $52,548.00
Level 8 - Pre-K Totals $132,749.00 $214,183.00 $236,489.00 $307,109.42 $441,446.00 $493,994.00 $52,548.00
Sub-Function 10 - Classroom Instruction Totals $132,749.00 $214,183.00 $236,489.00 $307,109.42 $441,446.00 $493,994.00 $52,548.00
Function 61 - Instruction Totals $132,749.00 $214,183.00 $236,489.00 $307,109.42 $441,446.00 $493,994.00 $52,548.00
Locations 400 - VA Preschool Initiative Grants Totals $132,749.00 $214,183.00 $236,489.00 $307,109.42 $441,446.00 $493,994.00 $52,548.00
Run by Mandy Hall on 03/18/2024 12:15:56 PM Page 31 of 86
FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 410 - Health Profession Opportunity
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 7 - Adult
Program 170 - Adult
32-410-61-10-7-170-
71120
Compensation-Instructional Salaries 8,325.00 275.00 .00 .00 .00 .00 .00
32-410-61-10-7-170-
72100
FICA 636.86 21.04 .00 .00 .00 .00 .00
Program 170 - Adult Totals $8,961.86 $296.04 $0.00 $0.00 $0.00 $0.00 $0.00
Level 7 - Adult Totals $8,961.86 $296.04 $0.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 10 - Classroom Instruction Totals $8,961.86 $296.04 $0.00 $0.00 $0.00 $0.00 $0.00
Function 61 - Instruction Totals $8,961.86 $296.04 $0.00 $0.00 $0.00 $0.00 $0.00
Locations 410 - Health Profession Opportunity Totals $8,961.86 $296.04 $0.00 $0.00 $0.00 $0.00 $0.00
Locations 420 - PBIS of the VTSS
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 2 - Elementary
Program 110 - Regular Instruction
32-420-61-10-2-110-
71120
Compensation-Instructional Salaries 3,400.21 9,600.85 9,561.44 206.18 .00 .00 .00
32-420-61-10-2-110-
72100
FICA 260.11 734.62 731.46 15.77 .00 .00 .00
32-420-61-10-2-110-
75530
Travel - Other .00 4,200.00 .00 256.32 .00 .00 .00
32-420-61-10-2-110-
76435
Supplies - Instructional 3,708.09 442.34 3,976.79 1,793.24 .00 .00 .00
Program 110 - Regular Instruction Totals $7,368.41 $14,977.81 $14,269.69 $2,271.51 $0.00 $0.00 $0.00
Level 2 - Elementary Totals $7,368.41 $14,977.81 $14,269.69 $2,271.51 $0.00 $0.00 $0.00
Level 3 - Secondary
Program 110 - Regular Instruction
32-420-61-10-3-110-
71120
Compensation-Instructional Salaries .00 800.00 1,600.00 1,500.00 .00 .00 .00
32-420-61-10-3-110-
72100
FICA .00 61.20 122.40 114.75 .00 .00 .00
Run by Mandy Hall on 03/18/2024 12:15:56 PM Page 32 of 86
FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 420 - PBIS of the VTSS
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 3 - Secondary
Program 110 - Regular Instruction
32-420-61-10-3-110-
76435
Supplies - Instructional .00 .00 205.80 1,126.60 .00 .00 .00
Program 110 - Regular Instruction Totals $0.00 $861.20 $1,928.20 $2,741.35 $0.00 $0.00 $0.00
Level 3 - Secondary Totals $0.00 $861.20 $1,928.20 $2,741.35 $0.00 $0.00 $0.00
Level 4 - Middle
Program 110 - Regular Instruction
32-420-61-10-4-110-
71120
Compensation-Instructional Salaries 800.00 1,334.87 1,600.00 .00 .00 .00 .00
32-420-61-10-4-110-
72100
FICA 61.20 102.12 122.40 .00 .00 .00 .00
32-420-61-10-4-110-
73037
Contractual Services - Other .00 500.00 .00 .00 .00 .00 .00
32-420-61-10-4-110-
76435
Supplies - Instructional 10,665.51 2,186.21 33.66 .00 .00 .00 .00
Program 110 - Regular Instruction Totals $11,526.71 $4,123.20 $1,756.06 $0.00 $0.00 $0.00 $0.00
Level 4 - Middle Totals $11,526.71 $4,123.20 $1,756.06 $0.00 $0.00 $0.00 $0.00
Sub-Function 10 - Classroom Instruction Totals $18,895.12 $19,962.21 $17,953.95 $5,012.86 $0.00 $0.00 $0.00
Function 61 - Instruction Totals $18,895.12 $19,962.21 $17,953.95 $5,012.86 $0.00 $0.00 $0.00
Locations 420 - PBIS of the VTSS Totals $18,895.12 $19,962.21 $17,953.95 $5,012.86 $0.00 $0.00 $0.00
Run by Mandy Hall on 03/18/2024 12:15:56 PM Page 33 of 86
FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 440 - Student Supp & Acad Achievement
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 2 - Elementary
Program 110 - Regular Instruction
32-440-61-10-2-110-
76435
Supplies - Instructional 12,466.60 6,672.49 .00 .00 .00 .00 .00
Program 110 - Regular Instruction Totals $12,466.60 $6,672.49 $0.00 $0.00 $0.00 $0.00 $0.00
Level 2 - Elementary Totals $12,466.60 $6,672.49 $0.00 $0.00 $0.00 $0.00 $0.00
Level 4 - Middle
Program 110 - Regular Instruction
32-440-61-10-4-110-
73037
Contractual Services - Other 17,001.52 32,923.06 23,940.33 16,039.00 24,601.00 40,643.00 16,042.00
32-440-61-10-4-110-
76435
Supplies - Instructional 4,345.94 .00 12,249.15 28.47 12,354.00 .00 (12,354.00)
Program 110 - Regular Instruction Totals $21,347.46 $32,923.06 $36,189.48 $16,067.47 $36,955.00 $40,643.00 $3,688.00
Program 150 - Other
32-440-61-10-4-150-
71620
Compensation-Extracurricular
Supplements
3,126.00 4,168.00 4,168.00 1,250.40 3,543.00 3,126.00 (417.00)
32-440-61-10-4-150-
72100
FICA 239.10 318.80 318.80 95.64 271.00 239.00 (32.00)
Program 150 - Other Totals $3,365.10 $4,486.80 $4,486.80 $1,346.04 $3,814.00 $3,365.00 ($449.00)
Level 4 - Middle Totals $24,712.56 $37,409.86 $40,676.28 $17,413.51 $40,769.00 $44,008.00 $3,239.00
Sub-Function 10 - Classroom Instruction Totals $37,179.16 $44,082.35 $40,676.28 $17,413.51 $40,769.00 $44,008.00 $3,239.00
Function 61 - Instruction Totals $37,179.16 $44,082.35 $40,676.28 $17,413.51 $40,769.00 $44,008.00 $3,239.00
Locations 440 - Student Supp & Acad Achievement
Totals
$37,179.16 $44,082.35 $40,676.28 $17,413.51 $40,769.00 $44,008.00 $3,239.00
Locations 460 - Year Round School
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 6 - Summer
Program 160 - Summer
32-460-61-10-6-160-
71120
Compensation-Instructional Salaries 34,000.00 .00 .00 .00 .00 .00 .00
32-460-61-10-6-160-
72100
FICA 2,601.00 .00 .00 .00 .00 .00 .00
Program 160 - Summer Totals $36,601.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Program 161 - Summer Startup
32-460-61-10-6-161-
71120
Compensation-Instructional Salaries 3,456.00 109,626.07 .00 .00 .00 .00 .00
Run by Mandy Hall on 03/18/2024 12:15:56 PM Page 34 of 86
FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 460 - Year Round School
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 6 - Summer
Program 161 - Summer Startup
32-460-61-10-6-161-
72100
FICA 264.39 9,836.70 .00 .00 .00 .00 .00
32-460-61-10-6-161-
73037
Contractual Services - Other 1,612.50 11,615.89 .00 .00 .00 .00 .00
32-460-61-10-6-161-
76435
Supplies - Instructional 58,353.66 106,179.64 .00 .00 .00 .00 .00
Program 161 - Summer Startup Totals $63,686.55 $237,258.30 $0.00 $0.00 $0.00 $0.00 $0.00
Program 162 - Summer Startup Yr 2
32-460-61-10-6-162-
71120
Compensation-Instructional Salaries .00 13,282.50 88,517.47 .00 .00 .00 .00
32-460-61-10-6-162-
72100
FICA .00 1,016.12 6,794.34 .00 .00 .00 .00
32-460-61-10-6-162-
73037
Contractual Services - Other .00 5,998.00 7,046.00 7,931.27 .00 .00 .00
32-460-61-10-6-162-
76435
Supplies - Instructional .00 92,864.48 76,549.82 .00 .00 .00 .00
Program 162 - Summer Startup Yr 2 Totals $0.00 $113,161.10 $178,907.63 $7,931.27 $0.00 $0.00 $0.00
Program 163 - Summer Startup Yr 3
32-460-61-10-6-163-
71120
Compensation-Instructional Salaries .00 .00 18,216.25 83,583.75 .00 .00 .00
32-460-61-10-6-163-
72100
FICA .00 .00 1,393.59 6,394.11 .00 .00 .00
32-460-61-10-6-163-
73037
Contractual Services - Other .00 .00 4,006.50 5,374.23 .00 .00 .00
32-460-61-10-6-163-
76435
Supplies - Instructional .00 .00 112,420.90 13,708.96 .00 .00 .00
Program 163 - Summer Startup Yr 3 Totals $0.00 $0.00 $136,037.24 $109,061.05 $0.00 $0.00 $0.00
Program 164 - Summer Startup Yr 4
32-460-61-10-6-164-
71120
Compensation-Instructional Salaries .00 .00 .00 765.00 .00 .00 .00
32-460-61-10-6-164-
72100
FICA .00 .00 .00 58.53 .00 .00 .00
Program 164 - Summer Startup Yr 4 Totals $0.00 $0.00 $0.00 $823.53 $0.00 $0.00 $0.00
Program 168 - Extended School Year-Local Match
32-460-61-10-6-168-
71120
Compensation-Instructional Salaries .00 .00 .00 56,188.66 .00 .00 .00
Run by Mandy Hall on 03/18/2024 12:15:56 PM Page 35 of 86
FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 460 - Year Round School
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 6 - Summer
Program 168 - Extended School Year-Local Match
32-460-61-10-6-168-
72100
FICA .00 .00 .00 3,811.34 .00 .00 .00
Program 168 - Extended School Year-Local
Match Totals
$0.00 $0.00 $0.00 $60,000.00 $0.00 $0.00 $0.00
Level 6 - Summer Totals $100,287.55 $350,419.40 $314,944.87 $177,815.85 $0.00 $0.00 $0.00
Sub-Function 10 - Classroom Instruction Totals $100,287.55 $350,419.40 $314,944.87 $177,815.85 $0.00 $0.00 $0.00
Function 61 - Instruction Totals $100,287.55 $350,419.40 $314,944.87 $177,815.85 $0.00 $0.00 $0.00
Locations 460 - Year Round School Totals $100,287.55 $350,419.40 $314,944.87 $177,815.85 $0.00 $0.00 $0.00
Locations 470 - Reentry Employment Opportunity
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 7 - Adult
Program 170 - Adult
32-470-61-10-7-170-
71120
Compensation-Instructional Salaries 806.25 .00 .00 .00 .00 .00 .00
32-470-61-10-7-170-
72100
FICA 61.67 .00 .00 .00 .00 .00 .00
Program 170 - Adult Totals $867.92 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Level 7 - Adult Totals $867.92 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 10 - Classroom Instruction Totals $867.92 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Function 61 - Instruction Totals $867.92 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Locations 470 - Reentry Employment Opportunity
Totals
$867.92 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Locations 480 - CARES Act
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 2 - Elementary
Program 110 - Regular Instruction
32-480-61-10-2-110-
71520
Compensation-Substitutes 47,485.73 .00 .00 .00 .00 .00 .00
32-480-61-10-2-110-
72100
FICA 3,632.63 .00 .00 .00 .00 .00 .00
Run by Mandy Hall on 03/18/2024 12:15:56 PM Page 36 of 86
FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 480 - CARES Act
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 2 - Elementary
Program 110 - Regular Instruction
32-480-61-10-2-110-
76015
Allotment 886.45 .00 .00 .00 .00 .00 .00
32-480-61-10-2-110-
76045
Furniture and Equip <$5,000 14,919.40 36,091.09 .00 .00 .00 .00 .00
32-480-61-10-2-110-
76365
Reading 82.67 .00 .00 .00 .00 .00 .00
32-480-61-10-2-110-
76500
Supplies - Third Grade 18.00 .00 .00 .00 .00 .00 .00
32-480-61-10-2-110-
76505
Supplies - Fourth Grade 39.96 .00 .00 .00 .00 .00 .00
32-480-61-10-2-110-
76510
Supplies - Fifth Grade 90.94 .00 .00 .00 .00 .00 .00
Program 110 - Regular Instruction Totals $67,155.78 $36,091.09 $0.00 $0.00 $0.00 $0.00 $0.00
Program 120 - Special Education
32-480-61-10-2-120-
71120
Compensation-Instructional Salaries 499.87 .00 .00 .00 .00 .00 .00
32-480-61-10-2-120-
71146
Compensation - ELL 123.75 .00 .00 .00 .00 .00 .00
32-480-61-10-2-120-
72100
FICA 47.71 .00 .00 .00 .00 .00 .00
Program 120 - Special Education Totals $671.33 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Level 2 - Elementary Totals $67,827.11 $36,091.09 $0.00 $0.00 $0.00 $0.00 $0.00
Level 3 - Secondary
Program 110 - Regular Instruction
32-480-61-10-3-110-
71120
Compensation-Instructional Salaries 15,211.02 .00 .00 .00 .00 .00 .00
32-480-61-10-3-110-
71520
Compensation-Substitutes 4,269.23 .00 .00 .00 .00 .00 .00
32-480-61-10-3-110-
72100
FICA 1,491.04 .00 .00 .00 .00 .00 .00
32-480-61-10-3-110-
72220
VRS Hybrid Pension Contribution 2,143.98 .00 .00 .00 .00 .00 .00
32-480-61-10-3-110-
72400
VRS Group Life Insurance 172.86 .00 .00 .00 .00 .00 .00
32-480-61-10-3-110-
72510
Hybrid Disability Insurance 30.69 .00 .00 .00 .00 .00 .00
32-480-61-10-3-110-
72750
VRS Retiree Health Care Credit 156.09 .00 .00 .00 .00 .00 .00
Run by Mandy Hall on 03/18/2024 12:15:56 PM Page 37 of 86
FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 480 - CARES Act
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 3 - Secondary
Program 110 - Regular Instruction
32-480-61-10-3-110-
76015
Allotment 3,660.77 .00 .00 .00 .00 .00 .00
32-480-61-10-3-110-
76170
Band 12.99 .00 .00 .00 .00 .00 .00
32-480-61-10-3-110-
76530
Computer Supplies .00 1,197.00 .00 .00 .00 .00 .00
Program 110 - Regular Instruction Totals $27,148.67 $1,197.00 $0.00 $0.00 $0.00 $0.00 $0.00
Program 120 - Special Education
32-480-61-10-3-120-
71146
Compensation - ELL 236.25 .00 .00 .00 .00 .00 .00
32-480-61-10-3-120-
72100
FICA 18.07 .00 .00 .00 .00 .00 .00
32-480-61-10-3-120-
76431
Special Ed - General 96.65 .00 .00 .00 .00 .00 .00
Program 120 - Special Education Totals $350.97 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Program 150 - Other
32-480-61-10-3-150-
76030
Athletics/Athletic Equipment <$5,000 6,981.01 .00 .00 .00 .00 .00 .00
Program 150 - Other Totals $6,981.01 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Level 3 - Secondary Totals $34,480.65 $1,197.00 $0.00 $0.00 $0.00 $0.00 $0.00
Level 4 - Middle
Program 110 - Regular Instruction
32-480-61-10-4-110-
71520
Compensation-Substitutes 660.02 .00 .00 .00 .00 .00 .00
32-480-61-10-4-110-
71522
Compensation-REWIP Retirees 61.40 .00 .00 .00 .00 .00 .00
32-480-61-10-4-110-
72100
FICA 55.19 .00 .00 .00 .00 .00 .00
32-480-61-10-4-110-
76015
Allotment 425.80 .00 .00 .00 .00 .00 .00
32-480-61-10-4-110-
76135
Art Supplies and Equipment <$5,000 179.49 .00 .00 .00 .00 .00 .00
Program 110 - Regular Instruction Totals $1,381.90 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Run by Mandy Hall on 03/18/2024 12:15:56 PM Page 38 of 86
FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 480 - CARES Act
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 4 - Middle
Program 120 - Special Education
32-480-61-10-4-120-
71146
Compensation - ELL 123.75 .00 .00 .00 .00 .00 .00
32-480-61-10-4-120-
72100
FICA 9.47 .00 .00 .00 .00 .00 .00
Program 120 - Special Education Totals $133.22 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Level 4 - Middle Totals $1,515.12 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 10 - Classroom Instruction Totals $103,822.88 $37,288.09 $0.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 21 - Student Guidance
Level 2 - Elementary
Program 110 - Regular Instruction
32-480-61-21-2-110-
76195
Career Education 103.84 .00 .00 .00 .00 .00 .00
32-480-61-21-2-110-
76285
Guidance 163.87 .00 .00 .00 .00 .00 .00
Program 110 - Regular Instruction Totals $267.71 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Level 2 - Elementary Totals $267.71 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 21 - Student Guidance Totals $267.71 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 41 - Admin. Principals Office
Level 2 - Elementary
Program 110 - Regular Instruction
32-480-61-41-2-110-
73160
Repair/Maint - School Office Equipment 59.49 .00 .00 .00 .00 .00 .00
Program 110 - Regular Instruction Totals $59.49 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Level 2 - Elementary Totals $59.49 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Level 3 - Secondary
Program 110 - Regular Instruction
32-480-61-41-3-110-
76230
Commencement 4,375.00 .00 .00 .00 .00 .00 .00
Program 110 - Regular Instruction Totals $4,375.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Level 3 - Secondary Totals $4,375.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 41 - Admin. Principals Office Totals $4,434.49 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Function 61 - Instruction Totals $108,525.08 $37,288.09 $0.00 $0.00 $0.00 $0.00 $0.00
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FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 480 - CARES Act
Function 62 - Administration, Attend. & Health
Sub-Function 62 - Admin, Attend. & Health
Level 9 - District Wide
Program 211 - Board Services
32-480-62-62-9-211-
75802
Dues .00 5,000.00 .00 .00 .00 .00 .00
Program 211 - Board Services Totals $0.00 $5,000.00 $0.00 $0.00 $0.00 $0.00 $0.00
Program 222 - Health Services
32-480-62-62-9-222-
71131
Compensation-School Nurses 38,321.98 25,384.16 .00 .00 .00 .00 .00
32-480-62-62-9-222-
72100
FICA 2,936.26 1,945.72 .00 .00 .00 .00 .00
32-480-62-62-9-222-
72210
VRS Pension Contribution 4,843.80 4,496.55 .00 .00 .00 .00 .00
32-480-62-62-9-222-
72300
Group Health and Dental Insurance 265.60 166.00 .00 .00 .00 .00 .00
32-480-62-62-9-222-
72400
VRS Group Life Insurance 390.54 362.55 .00 .00 .00 .00 .00
32-480-62-62-9-222-
72750
VRS Retiree Health Care Credit 352.62 327.35 .00 .00 .00 .00 .00
32-480-62-62-9-222-
73115
Printing Services 72.00 360.00 .00 .00 .00 .00 .00
32-480-62-62-9-222-
76100
Supplies - Nursing 681.80 .00 .00 .00 .00 .00 .00
Program 222 - Health Services Totals $47,864.60 $33,042.33 $0.00 $0.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $47,864.60 $38,042.33 $0.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 62 - Admin, Attend. & Health Totals $47,864.60 $38,042.33 $0.00 $0.00 $0.00 $0.00 $0.00
Function 62 - Administration, Attend. & Health
Totals
$47,864.60 $38,042.33 $0.00 $0.00 $0.00 $0.00 $0.00
Function 63 - Pupil Transportation
Sub-Function 63 - Pupil Transportation
Level 9 - District Wide
Program 320 - Vehicle Operation Services
32-480-63-63-9-320-
71170
Compensation-Bus Drivers 15,245.09 6,989.22 .00 .00 .00 .00 .00
32-480-63-63-9-320-
72100
FICA 1,131.76 506.15 .00 .00 .00 .00 .00
32-480-63-63-9-320-
72220
VRS Hybrid Pension Contribution 146.08 184.92 .00 .00 .00 .00 .00
32-480-63-63-9-320-
72300
Group Health and Dental Insurance 4,303.51 3,668.60 .00 .00 .00 .00 .00
32-480-63-63-9-320-
72400
VRS Group Life Insurance 85.13 107.76 .00 .00 .00 .00 .00
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FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 480 - CARES Act
Function 63 - Pupil Transportation
Sub-Function 63 - Pupil Transportation
Level 9 - District Wide
Program 320 - Vehicle Operation Services
32-480-63-63-9-320-
72510
Hybrid Disability Insurance 33.54 42.48 .00 .00 .00 .00 .00
32-480-63-63-9-320-
72750
VRS Retiree Health Care Credit 43.20 90.90 .00 .00 .00 .00 .00
32-480-63-63-9-320-
76110
Supplies - Operational 4,153.36 345.76 .00 .00 .00 .00 .00
Program 320 - Vehicle Operation Services
Totals
$25,141.67 $11,935.79 $0.00 $0.00 $0.00 $0.00 $0.00
Program 330 - Transportation Monitoring Svcs
32-480-63-63-9-330-
71520
Compensation-Substitutes 171.74 .00 .00 .00 .00 .00 .00
32-480-63-63-9-330-
72100
FICA 13.13 .00 .00 .00 .00 .00 .00
Program 330 - Transportation Monitoring
Svcs Totals
$184.87 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $25,326.54 $11,935.79 $0.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 63 - Pupil Transportation Totals $25,326.54 $11,935.79 $0.00 $0.00 $0.00 $0.00 $0.00
Function 63 - Pupil Transportation Totals $25,326.54 $11,935.79 $0.00 $0.00 $0.00 $0.00 $0.00
Function 64 - Operation & Maintenance
Sub-Function 64 - Operation & Maintenance
Level 9 - District Wide
Program 420 - Building Services
32-480-64-64-9-420-
71190
Compensation-Custodians 15,671.38 15,799.51 .00 .00 .00 .00 .00
32-480-64-64-9-420-
71200
Compensation-OT 247.11 281.84 .00 .00 .00 .00 .00
32-480-64-64-9-420-
72100
FICA 984.35 969.35 .00 .00 .00 .00 .00
32-480-64-64-9-420-
72220
VRS Hybrid Pension Contribution 429.91 552.72 .00 .00 .00 .00 .00
32-480-64-64-9-420-
72300
Group Health and Dental Insurance 4,067.63 4,931.20 .00 .00 .00 .00 .00
32-480-64-64-9-420-
72400
VRS Group Life Insurance 172.40 211.60 .00 .00 .00 .00 .00
32-480-64-64-9-420-
72510
Hybrid Disability Insurance 67.95 83.36 .00 .00 .00 .00 .00
Run by Mandy Hall on 03/18/2024 12:15:56 PM Page 41 of 86
FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 480 - CARES Act
Function 64 - Operation & Maintenance
Sub-Function 64 - Operation & Maintenance
Level 9 - District Wide
Program 420 - Building Services
32-480-64-64-9-420-
72750
VRS Retiree Health Care Credit 87.48 178.40 .00 .00 .00 .00 .00
32-480-64-64-9-420-
73180
Repair/Maint - Other Contracted 180.00 .00 .00 .00 .00 .00 .00
32-480-64-64-9-420-
74900
Building Maintenance -City 11,137.80 .00 .00 .00 .00 .00 .00
32-480-64-64-9-420-
76055
Machines, Equipment and Tools <$5,000 4,942.74 .00 .00 .00 .00 .00 .00
32-480-64-64-9-420-
76110
Supplies - Operational 78,800.38 19,567.26 .00 .00 .00 .00 .00
Program 420 - Building Services Totals $116,789.13 $42,575.24 $0.00 $0.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $116,789.13 $42,575.24 $0.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 64 - Operation & Maintenance Totals $116,789.13 $42,575.24 $0.00 $0.00 $0.00 $0.00 $0.00
Function 64 - Operation & Maintenance Totals $116,789.13 $42,575.24 $0.00 $0.00 $0.00 $0.00 $0.00
Function 68 - Technology
Sub-Function 21 - Student Guidance
Level 9 - District Wide
Program 800 - Technology
32-480-68-21-9-800-
73205
Software Licensing Fees .00 19,500.00 .00 .00 .00 .00 .00
Program 800 - Technology Totals $0.00 $19,500.00 $0.00 $0.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $0.00 $19,500.00 $0.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 21 - Student Guidance Totals $0.00 $19,500.00 $0.00 $0.00 $0.00 $0.00 $0.00
Function 68 - Technology Totals $0.00 $19,500.00 $0.00 $0.00 $0.00 $0.00 $0.00
Locations 480 - CARES Act Totals $298,505.35 $149,341.45 $0.00 $0.00 $0.00 $0.00 $0.00
Run by Mandy Hall on 03/18/2024 12:15:56 PM Page 42 of 86
FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 490 - Coronavirus Relief (CRF) 21.019
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 2 - Elementary
Program 110 - Regular Instruction
32-490-61-10-2-110-
71151
Compensation-Instructional Asst 1,054.81 .00 .00 .00 .00 .00 .00
32-490-61-10-2-110-
71520
Compensation-Substitutes 22,640.94 .00 .00 .00 .00 .00 .00
32-490-61-10-2-110-
71522
Compensation-REWIP Retirees 4,221.93 .00 .00 .00 .00 .00 .00
32-490-61-10-2-110-
72100
FICA 2,083.93 .00 .00 .00 .00 .00 .00
32-490-61-10-2-110-
72600
Unemployment Compensation 2,771.53 .00 .00 .00 .00 .00 .00
32-490-61-10-2-110-
73154
Repair & Maint - PE Equipment 43.20 .00 .00 .00 .00 .00 .00
32-490-61-10-2-110-
76015
Allotment 13,695.15 .00 .00 .00 .00 .00 .00
32-490-61-10-2-110-
76045
Furniture and Equip <$5,000 7,272.54 .00 .00 .00 .00 .00 .00
32-490-61-10-2-110-
76135
Art Supplies and Equipment <$5,000 44.99 .00 .00 .00 .00 .00 .00
32-490-61-10-2-110-
76250
Enrichment 1,084.98 .00 .00 .00 .00 .00 .00
32-490-61-10-2-110-
76360
Physical Education 146.51 .00 .00 .00 .00 .00 .00
32-490-61-10-2-110-
76365
Reading 223.62 .00 .00 .00 .00 .00 .00
32-490-61-10-2-110-
76485
Supplies - Kindergarten 87.29 .00 .00 .00 .00 .00 .00
32-490-61-10-2-110-
76490
Supplies - First Grade 393.51 .00 .00 .00 .00 .00 .00
32-490-61-10-2-110-
76495
Supplies - Second Grade 325.62 .00 .00 .00 .00 .00 .00
32-490-61-10-2-110-
76500
Supplies - Third Grade 146.27 .00 .00 .00 .00 .00 .00
32-490-61-10-2-110-
76505
Supplies - Fourth Grade 119.39 .00 .00 .00 .00 .00 .00
32-490-61-10-2-110-
76510
Supplies - Fifth Grade 100.90 .00 .00 .00 .00 .00 .00
Program 110 - Regular Instruction Totals $56,457.11 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Program 115 - Testing
32-490-61-10-2-115-
76455
Testing Materials-Assessment 47.40 .00 .00 .00 .00 .00 .00
Program 115 - Testing Totals $47.40 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Run by Mandy Hall on 03/18/2024 12:15:56 PM Page 43 of 86
FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 490 - Coronavirus Relief (CRF) 21.019
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 2 - Elementary
Program 120 - Special Education
32-490-61-10-2-120-
71146
Compensation - ELL 2,880.00 .00 .00 .00 .00 .00 .00
32-490-61-10-2-120-
72100
FICA 220.33 .00 .00 .00 .00 .00 .00
32-490-61-10-2-120-
72600
Unemployment Compensation 1,166.64 .00 .00 .00 .00 .00 .00
32-490-61-10-2-120-
76390
Sp Ed LD 50.00 .00 .00 .00 .00 .00 .00
32-490-61-10-2-120-
76410
Sp Ed ID 25.00 .00 .00 .00 .00 .00 .00
Program 120 - Special Education Totals $4,341.97 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Program 140 - Gifted
32-490-61-10-2-140-
76280
Gifted 361.22 .00 .00 .00 .00 .00 .00
Program 140 - Gifted Totals $361.22 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Level 2 - Elementary Totals $61,207.70 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Level 3 - Secondary
Program 110 - Regular Instruction
32-490-61-10-3-110-
71520
Compensation-Substitutes 13,396.56 .00 .00 .00 .00 .00 .00
32-490-61-10-3-110-
71522
Compensation-REWIP Retirees 7,027.67 .00 .00 .00 .00 .00 .00
32-490-61-10-3-110-
72100
FICA 1,562.44 .00 .00 .00 .00 .00 .00
32-490-61-10-3-110-
72600
Unemployment Compensation 1,931.20 .00 .00 .00 .00 .00 .00
32-490-61-10-3-110-
76015
Allotment 5,705.55 .00 .00 .00 .00 .00 .00
Program 110 - Regular Instruction Totals $29,623.42 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Program 120 - Special Education
32-490-61-10-3-120-
71146
Compensation - ELL 1,125.00 .00 .00 .00 .00 .00 .00
32-490-61-10-3-120-
72100
FICA 86.06 .00 .00 .00 .00 .00 .00
32-490-61-10-3-120-
76431
Special Ed - General 399.95 .00 .00 .00 .00 .00 .00
Program 120 - Special Education Totals $1,611.01 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Run by Mandy Hall on 03/18/2024 12:15:56 PM Page 44 of 86
FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 490 - Coronavirus Relief (CRF) 21.019
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 3 - Secondary
Program 150 - Other
32-490-61-10-3-150-
72600
Unemployment Compensation 226.04 .00 .00 .00 .00 .00 .00
Program 150 - Other Totals $226.04 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Level 3 - Secondary Totals $31,460.47 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Level 4 - Middle
Program 110 - Regular Instruction
32-490-61-10-4-110-
71151
Compensation-Instructional Asst 215.66 .00 .00 .00 .00 .00 .00
32-490-61-10-4-110-
71520
Compensation-Substitutes 5,424.25 .00 .00 .00 .00 .00 .00
32-490-61-10-4-110-
71522
Compensation-REWIP Retirees 813.84 .00 .00 .00 .00 .00 .00
32-490-61-10-4-110-
72100
FICA 493.72 .00 .00 .00 .00 .00 .00
32-490-61-10-4-110-
72600
Unemployment Compensation 12.08 .00 .00 .00 .00 .00 .00
32-490-61-10-4-110-
73150
Repair/Maint - Math 1,039.97 .00 .00 .00 .00 .00 .00
32-490-61-10-4-110-
76015
Allotment 3,181.17 .00 .00 .00 .00 .00 .00
Program 110 - Regular Instruction Totals $11,180.69 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Program 120 - Special Education
32-490-61-10-4-120-
71146
Compensation - ELL 776.25 .00 .00 .00 .00 .00 .00
32-490-61-10-4-120-
71151
Compensation-Instructional Asst 15.94 .00 .00 .00 .00 .00 .00
32-490-61-10-4-120-
72100
FICA 60.60 .00 .00 .00 .00 .00 .00
32-490-61-10-4-120-
72600
Unemployment Compensation 455.90 .00 .00 .00 .00 .00 .00
Program 120 - Special Education Totals $1,308.69 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Level 4 - Middle Totals $12,489.38 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Run by Mandy Hall on 03/18/2024 12:15:56 PM Page 45 of 86
FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 490 - Coronavirus Relief (CRF) 21.019
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 7 - Adult
Program 170 - Adult
32-490-61-10-7-170-
72600
Unemployment Compensation 682.30 .00 .00 .00 .00 .00 .00
Program 170 - Adult Totals $682.30 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Level 7 - Adult Totals $682.30 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Level 8 - Pre-K
Program 180 - Pre-K Non- Sp Ed
32-490-61-10-8-180-
76435
Supplies - Instructional 82.95 .00 .00 .00 .00 .00 .00
Program 180 - Pre-K Non- Sp Ed Totals $82.95 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Level 8 - Pre-K Totals $82.95 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 10 - Classroom Instruction Totals $105,922.80 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 21 - Student Guidance
Level 2 - Elementary
Program 110 - Regular Instruction
32-490-61-21-2-110-
76285
Guidance 39.00 .00 .00 .00 .00 .00 .00
Program 110 - Regular Instruction Totals $39.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Level 2 - Elementary Totals $39.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 21 - Student Guidance Totals $39.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 23 - Student- Homebound
Level 3 - Secondary
Program 124 - Homebound
32-490-61-23-3-124-
71200
Compensation-OT 27.00 .00 .00 .00 .00 .00 .00
32-490-61-23-3-124-
72100
FICA 2.07 .00 .00 .00 .00 .00 .00
Program 124 - Homebound Totals $29.07 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Level 3 - Secondary Totals $29.07 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 23 - Student- Homebound Totals $29.07 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Run by Mandy Hall on 03/18/2024 12:15:56 PM Page 46 of 86
FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 490 - Coronavirus Relief (CRF) 21.019
Function 61 - Instruction
Sub-Function 31 - Instr. Sup. - Improve. of Instr.
Level 2 - Elementary
Program 110 - Regular Instruction
32-490-61-31-2-110-
73245
Professional Development - Tuition
Assistance
80.88 .00 .00 .00 .00 .00 .00
Program 110 - Regular Instruction Totals $80.88 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Level 2 - Elementary Totals $80.88 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Level 7 - Adult
Program 170 - Adult
32-490-61-31-7-170-
71522
Compensation-REWIP Retirees 62.82 .00 .00 .00 .00 .00 .00
32-490-61-31-7-170-
72100
FICA 4.81 .00 .00 .00 .00 .00 .00
Program 170 - Adult Totals $67.63 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Level 7 - Adult Totals $67.63 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 31 - Instr. Sup. - Improve. of Instr.
Totals
$148.51 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 32 - Instr. Sup. - Media Services
Level 2 - Elementary
Program 110 - Regular Instruction
32-490-61-32-2-110-
73130
Repair/Maint - Audio/Visual 461.63 .00 .00 .00 .00 .00 .00
32-490-61-32-2-110-
76155
Audio Visual Media 1,089.89 .00 .00 .00 .00 .00 .00
32-490-61-32-2-110-
76325
Library Books and Supplies 1,423.58 .00 .00 .00 .00 .00 .00
Program 110 - Regular Instruction Totals $2,975.10 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Level 2 - Elementary Totals $2,975.10 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Level 4 - Middle
Program 110 - Regular Instruction
32-490-61-32-4-110-
71152
Compensation - Media Clerk 446.46 .00 .00 .00 .00 .00 .00
32-490-61-32-4-110-
72100
FICA 34.15 .00 .00 .00 .00 .00 .00
Program 110 - Regular Instruction Totals $480.61 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Level 4 - Middle Totals $480.61 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 32 - Instr. Sup. - Media Services
Totals
$3,455.71 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Run by Mandy Hall on 03/18/2024 12:15:56 PM Page 47 of 86
FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 490 - Coronavirus Relief (CRF) 21.019
Function 61 - Instruction
Sub-Function 41 - Admin. Principals Office
Level 2 - Elementary
Program 110 - Regular Instruction
32-490-61-41-2-110-
71520
Compensation-Substitutes 19.19 .00 .00 .00 .00 .00 .00
32-490-61-41-2-110-
72100
FICA 1.47 .00 .00 .00 .00 .00 .00
Program 110 - Regular Instruction Totals $20.66 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Level 2 - Elementary Totals $20.66 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Level 3 - Secondary
Program 110 - Regular Instruction
32-490-61-41-3-110-
71150
Compensation-Clerical 1,405.02 .00 .00 .00 .00 .00 .00
32-490-61-41-3-110-
72100
FICA 107.48 .00 .00 .00 .00 .00 .00
32-490-61-41-3-110-
75201
Postage-Student Mailings 900.00 .00 .00 .00 .00 .00 .00
Program 110 - Regular Instruction Totals $2,412.50 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Level 3 - Secondary Totals $2,412.50 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Level 4 - Middle
Program 110 - Regular Instruction
32-490-61-41-4-110-
71520
Compensation-Substitutes 21.37 .00 .00 .00 .00 .00 .00
Program 110 - Regular Instruction Totals $21.37 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Level 4 - Middle Totals $21.37 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 41 - Admin. Principals Office Totals $2,454.53 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Function 61 - Instruction Totals $112,049.62 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Function 62 - Administration, Attend. & Health
Sub-Function 62 - Admin, Attend. & Health
Level 9 - District Wide
Program 212 - Exec Admin Services
32-490-62-62-9-212-
73115
Printing Services 5,031.00 .00 .00 .00 .00 .00 .00
32-490-62-62-9-212-
76105
Supplies - Office 155.50 .00 .00 .00 .00 .00 .00
Program 212 - Exec Admin Services Totals $5,186.50 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
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FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 490 - Coronavirus Relief (CRF) 21.019
Function 62 - Administration, Attend. & Health
Sub-Function 62 - Admin, Attend. & Health
Level 9 - District Wide
Program 216 - Fiscal Services
32-490-62-62-9-216-
75513
Travel-Director of Business 19.99 .00 .00 .00 .00 .00 .00
Program 216 - Fiscal Services Totals $19.99 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Program 222 - Health Services
32-490-62-62-9-222-
71131
Compensation-School Nurses 24,401.07 .00 .00 .00 .00 .00 .00
32-490-62-62-9-222-
71520
Compensation-Substitutes 195.12 .00 .00 .00 .00 .00 .00
32-490-62-62-9-222-
71665
Bonus Payments To Teachers 2,322.00 .00 .00 .00 .00 .00 .00
32-490-62-62-9-222-
72100
FICA 2,056.20 .00 .00 .00 .00 .00 .00
32-490-62-62-9-222-
72210
VRS Pension Contribution 2,997.88 .00 .00 .00 .00 .00 .00
32-490-62-62-9-222-
72300
Group Health and Dental Insurance 139.76 .00 .00 .00 .00 .00 .00
32-490-62-62-9-222-
72400
VRS Group Life Insurance 241.72 .00 .00 .00 .00 .00 .00
32-490-62-62-9-222-
72750
VRS Retiree Health Care Credit 218.24 .00 .00 .00 .00 .00 .00
32-490-62-62-9-222-
73115
Printing Services 295.00 .00 .00 .00 .00 .00 .00
32-490-62-62-9-222-
76045
Furniture and Equip <$5,000 439.98 .00 .00 .00 .00 .00 .00
32-490-62-62-9-222-
76100
Supplies - Nursing 17,807.53 .00 .00 .00 .00 .00 .00
32-490-62-62-9-222-
76460
Testing Materials-Attend and Health 14,450.00 .00 .00 .00 .00 .00 .00
Program 222 - Health Services Totals $65,564.50 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $70,770.99 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 62 - Admin, Attend. & Health Totals $70,770.99 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Function 62 - Administration, Attend. & Health
Totals
$70,770.99 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
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FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 490 - Coronavirus Relief (CRF) 21.019
Function 63 - Pupil Transportation
Sub-Function 63 - Pupil Transportation
Level 9 - District Wide
Program 310 - Transportation Mgmt and Dir
32-490-63-63-9-310-
76045
Furniture and Equip <$5,000 3,500.00 .00 .00 .00 .00 .00 .00
Program 310 - Transportation Mgmt and
Dir Totals
$3,500.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Program 320 - Vehicle Operation Services
32-490-63-63-9-320-
71170
Compensation-Bus Drivers 12,013.23 .00 .00 .00 .00 .00 .00
32-490-63-63-9-320-
71174
Compensation-Substitute Bus Drivers 929.91 .00 .00 .00 .00 .00 .00
32-490-63-63-9-320-
71665
Bonus Payments To Teachers 1,548.00 .00 .00 .00 .00 .00 .00
32-490-63-63-9-320-
72100
FICA 1,108.65 .00 .00 .00 .00 .00 .00
32-490-63-63-9-320-
72220
VRS Hybrid Pension Contribution 69.14 .00 .00 .00 .00 .00 .00
32-490-63-63-9-320-
72300
Group Health and Dental Insurance 139.76 .00 .00 .00 .00 .00 .00
32-490-63-63-9-320-
72400
VRS Group Life Insurance 40.28 .00 .00 .00 .00 .00 .00
32-490-63-63-9-320-
72510
Hybrid Disability Insurance 15.88 .00 .00 .00 .00 .00 .00
32-490-63-63-9-320-
72600
Unemployment Compensation 1,918.50 .00 .00 .00 .00 .00 .00
32-490-63-63-9-320-
72750
VRS Retiree Health Care Credit 20.44 .00 .00 .00 .00 .00 .00
32-490-63-63-9-320-
76110
Supplies - Operational 4,809.88 .00 .00 .00 .00 .00 .00
Program 320 - Vehicle Operation Services
Totals
$22,613.67 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Program 330 - Transportation Monitoring Svcs
32-490-63-63-9-330-
71172
Compensation-Bus Aides 31.29 .00 .00 .00 .00 .00 .00
32-490-63-63-9-330-
71520
Compensation-Substitutes 498.03 .00 .00 .00 .00 .00 .00
32-490-63-63-9-330-
72100
FICA 40.49 .00 .00 .00 .00 .00 .00
32-490-63-63-9-330-
72600
Unemployment Compensation 37.50 .00 .00 .00 .00 .00 .00
Program 330 - Transportation Monitoring
Svcs Totals
$607.31 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
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FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 490 - Coronavirus Relief (CRF) 21.019
Function 63 - Pupil Transportation
Sub-Function 63 - Pupil Transportation
Level 9 - District Wide
Program 350 - Bus Regular Purchases
32-490-63-63-9-350-
78030
School Buses and Other Vehicles 189,393.00 .00 .00 .00 .00 .00 .00
Program 350 - Bus Regular Purchases
Totals
$189,393.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $216,113.98 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 63 - Pupil Transportation Totals $216,113.98 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Function 63 - Pupil Transportation Totals $216,113.98 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Function 64 - Operation & Maintenance
Sub-Function 64 - Operation & Maintenance
Level 9 - District Wide
Program 420 - Building Services
32-490-64-64-9-420-
71190
Compensation-Custodians 16,225.71 .00 .00 .00 .00 .00 .00
32-490-64-64-9-420-
71200
Compensation-OT 31.89 .00 .00 .00 .00 .00 .00
32-490-64-64-9-420-
71520
Compensation-Substitutes 1,004.29 .00 .00 .00 .00 .00 .00
32-490-64-64-9-420-
71665
Bonus Payments To Teachers 3,096.00 .00 .00 .00 .00 .00 .00
32-490-64-64-9-420-
72100
FICA 1,202.41 .00 .00 .00 .00 .00 .00
32-490-64-64-9-420-
72220
VRS Hybrid Pension Contribution 359.02 .00 .00 .00 .00 .00 .00
32-490-64-64-9-420-
72300
Group Health and Dental Insurance 4,388.12 .00 .00 .00 .00 .00 .00
32-490-64-64-9-420-
72400
VRS Group Life Insurance 170.55 .00 .00 .00 .00 .00 .00
32-490-64-64-9-420-
72510
Hybrid Disability Insurance 67.21 .00 .00 .00 .00 .00 .00
32-490-64-64-9-420-
72750
VRS Retiree Health Care Credit 86.54 .00 .00 .00 .00 .00 .00
32-490-64-64-9-420-
74900
Building Maintenance -City 14,197.38 .00 .00 .00 .00 .00 .00
32-490-64-64-9-420-
76055
Machines, Equipment and Tools <$5,000 19,433.05 .00 .00 .00 .00 .00 .00
32-490-64-64-9-420-
76100
Supplies - Nursing 386.40 .00 .00 .00 .00 .00 .00
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FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 490 - Coronavirus Relief (CRF) 21.019
Function 64 - Operation & Maintenance
Sub-Function 64 - Operation & Maintenance
Level 9 - District Wide
Program 420 - Building Services
32-490-64-64-9-420-
76110
Supplies - Operational 164,299.20 .00 .00 .00 .00 .00 .00
Program 420 - Building Services Totals $224,947.77 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $224,947.77 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 64 - Operation & Maintenance Totals $224,947.77 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Function 64 - Operation & Maintenance Totals $224,947.77 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Function 68 - Technology
Sub-Function 10 - Classroom Instruction
Level 9 - District Wide
Program 800 - Technology
32-490-68-10-9-800-
76305
ITRT 300.00 .00 .00 .00 .00 .00 .00
32-490-68-10-9-800-
76530
Computer Supplies 1,999.64 .00 .00 .00 .00 .00 .00
Program 800 - Technology Totals $2,299.64 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $2,299.64 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 10 - Classroom Instruction Totals $2,299.64 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 21 - Student Guidance
Level 9 - District Wide
Program 800 - Technology
32-490-68-21-9-800-
73205
Software Licensing Fees 36,946.00 .00 .00 .00 .00 .00 .00
Program 800 - Technology Totals $36,946.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $36,946.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 21 - Student Guidance Totals $36,946.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Function 68 - Technology Totals $39,245.64 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Locations 490 - Coronavirus Relief (CRF) 21.019 Totals $663,128.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Run by Mandy Hall on 03/18/2024 12:15:56 PM Page 52 of 86
FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 500 - CARES GEER 84.425C
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 3 - Secondary
Program 110 - Regular Instruction
32-500-61-10-3-110-
76530
Computer Supplies .00 399.00 .00 .00 .00 .00 .00
Program 110 - Regular Instruction Totals $0.00 $399.00 $0.00 $0.00 $0.00 $0.00 $0.00
Level 3 - Secondary Totals $0.00 $399.00 $0.00 $0.00 $0.00 $0.00 $0.00
Level 4 - Middle
Program 110 - Regular Instruction
32-500-61-10-4-110-
76515
Software-Instructional 2,562.50 .00 .00 .00 .00 .00 .00
Program 110 - Regular Instruction Totals $2,562.50 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Level 4 - Middle Totals $2,562.50 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 10 - Classroom Instruction Totals $2,562.50 $399.00 $0.00 $0.00 $0.00 $0.00 $0.00
Function 61 - Instruction Totals $2,562.50 $399.00 $0.00 $0.00 $0.00 $0.00 $0.00
Function 64 - Operation & Maintenance
Sub-Function 64 - Operation & Maintenance
Level 9 - District Wide
Program 420 - Building Services
32-500-64-64-9-420-
71187
Compensation-Student Workers 4,002.25 401.50 1,648.50 .00 .00 .00 .00
32-500-64-64-9-420-
72100
FICA 306.18 30.71 126.11 .00 .00 .00 .00
32-500-64-64-9-420-
75001
Telecom/ Internet Services 778.00 1,731.20 450.00 .00 .00 .00 .00
Program 420 - Building Services Totals $5,086.43 $2,163.41 $2,224.61 $0.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $5,086.43 $2,163.41 $2,224.61 $0.00 $0.00 $0.00 $0.00
Sub-Function 64 - Operation & Maintenance Totals $5,086.43 $2,163.41 $2,224.61 $0.00 $0.00 $0.00 $0.00
Function 64 - Operation & Maintenance Totals $5,086.43 $2,163.41 $2,224.61 $0.00 $0.00 $0.00 $0.00
Function 68 - Technology
Sub-Function 10 - Classroom Instruction
Level 9 - District Wide
Program 800 - Technology
32-500-68-10-9-800-
78050
Technology Addl VPSA Eligible .00 38,219.00 9,295.61 .00 .00 .00 .00
Program 800 - Technology Totals $0.00 $38,219.00 $9,295.61 $0.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $0.00 $38,219.00 $9,295.61 $0.00 $0.00 $0.00 $0.00
Sub-Function 10 - Classroom Instruction Totals $0.00 $38,219.00 $9,295.61 $0.00 $0.00 $0.00 $0.00
Run by Mandy Hall on 03/18/2024 12:15:56 PM Page 53 of 86
FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 500 - CARES GEER 84.425C
Function 68 - Technology
Sub-Function 21 - Student Guidance
Level 9 - District Wide
Program 800 - Technology
32-500-68-21-9-800-
73205
Software Licensing Fees 22,986.65 54,984.57 7,283.50 .00 .00 .00 .00
32-500-68-21-9-800-
76515
Software-Instructional 3,958.33 .00 .00 .00 .00 .00 .00
Program 800 - Technology Totals $26,944.98 $54,984.57 $7,283.50 $0.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $26,944.98 $54,984.57 $7,283.50 $0.00 $0.00 $0.00 $0.00
Sub-Function 21 - Student Guidance Totals $26,944.98 $54,984.57 $7,283.50 $0.00 $0.00 $0.00 $0.00
Function 68 - Technology Totals $26,944.98 $93,203.57 $16,579.11 $0.00 $0.00 $0.00 $0.00
Locations 500 - CARES GEER 84.425C Totals $34,593.91 $95,765.98 $18,803.72 $0.00 $0.00 $0.00 $0.00
Locations 510 - CARES ESSER 84.425D
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 2 - Elementary
Program 110 - Regular Instruction
32-510-61-10-2-110-
76015
Allotment 12.16 .00 .00 .00 .00 .00 .00
Program 110 - Regular Instruction Totals $12.16 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Program 120 - Special Education
32-510-61-10-2-120-
73275
Therapeutic Services -Sp Ed 850.00 801.86 .00 .00 .00 .00 .00
32-510-61-10-2-120-
76431
Special Ed - General 4,009.76 .00 .00 .00 .00 .00 .00
Program 120 - Special Education Totals $4,859.76 $801.86 $0.00 $0.00 $0.00 $0.00 $0.00
Level 2 - Elementary Totals $4,871.92 $801.86 $0.00 $0.00 $0.00 $0.00 $0.00
Level 3 - Secondary
Program 120 - Special Education
32-510-61-10-3-120-
73275
Therapeutic Services -Sp Ed 4,417.00 1,270.00 .00 .00 .00 .00 .00
32-510-61-10-3-120-
76431
Special Ed - General 2,725.45 .00 .00 .00 .00 .00 .00
Program 120 - Special Education Totals $7,142.45 $1,270.00 $0.00 $0.00 $0.00 $0.00 $0.00
Level 3 - Secondary Totals $7,142.45 $1,270.00 $0.00 $0.00 $0.00 $0.00 $0.00
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FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 510 - CARES ESSER 84.425D
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 4 - Middle
Program 120 - Special Education
32-510-61-10-4-120-
73275
Therapeutic Services -Sp Ed 400.00 50.00 .00 .00 .00 .00 .00
32-510-61-10-4-120-
76431
Special Ed - General 2,684.40 48.98 .00 .00 .00 .00 .00
Program 120 - Special Education Totals $3,084.40 $98.98 $0.00 $0.00 $0.00 $0.00 $0.00
Level 4 - Middle Totals $3,084.40 $98.98 $0.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 10 - Classroom Instruction Totals $15,098.77 $2,170.84 $0.00 $0.00 $0.00 $0.00 $0.00
Function 61 - Instruction Totals $15,098.77 $2,170.84 $0.00 $0.00 $0.00 $0.00 $0.00
Function 62 - Administration, Attend. & Health
Sub-Function 62 - Admin, Attend. & Health
Level 9 - District Wide
Program 222 - Health Services
32-510-62-62-9-222-
76100
Supplies - Nursing 816.42 .00 .00 .00 .00 .00 .00
Program 222 - Health Services Totals $816.42 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $816.42 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 62 - Admin, Attend. & Health Totals $816.42 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Function 62 - Administration, Attend. & Health
Totals
$816.42 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Function 64 - Operation & Maintenance
Sub-Function 64 - Operation & Maintenance
Level 9 - District Wide
Program 420 - Building Services
32-510-64-64-9-420-
76110
Supplies - Operational 14,126.78 13,769.18 .00 .00 .00 .00 .00
Program 420 - Building Services Totals $14,126.78 $13,769.18 $0.00 $0.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $14,126.78 $13,769.18 $0.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 64 - Operation & Maintenance Totals $14,126.78 $13,769.18 $0.00 $0.00 $0.00 $0.00 $0.00
Function 64 - Operation & Maintenance Totals $14,126.78 $13,769.18 $0.00 $0.00 $0.00 $0.00 $0.00
Locations 510 - CARES ESSER 84.425D Totals $30,041.97 $15,940.02 $0.00 $0.00 $0.00 $0.00 $0.00
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FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 520 - Jobs for VA Graduates-JVG Grant
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 3 - Secondary
Program 110 - Regular Instruction
32-520-61-10-3-110-
71120
Compensation-Instructional Salaries 22,280.00 22,280.00 22,280.00 22,280.00 .00 22,280.00 22,280.00
32-520-61-10-3-110-
72100
FICA 1,704.00 1,704.42 1,704.42 1,704.42 .00 1,704.00 1,704.00
32-520-61-10-3-110-
73037
Contractual Services - Other 5,000.00 5,000.00 5,000.00 5,000.00 .00 5,000.00 5,000.00
32-520-61-10-3-110-
75530
Travel - Other .00 .00 .00 .00 .00 500.00 500.00
32-520-61-10-3-110-
76435
Supplies - Instructional 1,016.00 1,015.58 1,015.58 515.58 .00 516.00 516.00
Program 110 - Regular Instruction Totals $30,000.00 $30,000.00 $30,000.00 $29,500.00 $0.00 $30,000.00 $30,000.00
Level 3 - Secondary Totals $30,000.00 $30,000.00 $30,000.00 $29,500.00 $0.00 $30,000.00 $30,000.00
Sub-Function 10 - Classroom Instruction Totals $30,000.00 $30,000.00 $30,000.00 $29,500.00 $0.00 $30,000.00 $30,000.00
Function 61 - Instruction Totals $30,000.00 $30,000.00 $30,000.00 $29,500.00 $0.00 $30,000.00 $30,000.00
Locations 520 - Jobs for VA Graduates-JVG Grant
Totals
$30,000.00 $30,000.00 $30,000.00 $29,500.00 $0.00 $30,000.00 $30,000.00
Locations 530 - CRRSA ESSER II 84.425D
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 2 - Elementary
Program 110 - Regular Instruction
32-530-61-10-2-110-
71120
Compensation-Instructional Salaries .00 256,445.96 34,598.97 .00 .00 .00 .00
32-530-61-10-2-110-
71151
Compensation-Instructional Asst .00 47,000.84 .00 .00 .00 .00 .00
32-530-61-10-2-110-
71665
Bonus Payments To Teachers .00 .00 4,644.00 .00 .00 .00 .00
32-530-61-10-2-110-
72100
FICA .00 22,828.65 2,973.16 .00 .00 .00 .00
32-530-61-10-2-110-
72210
VRS Pension Contribution .00 50,321.70 6,812.26 .00 .00 .00 .00
32-530-61-10-2-110-
72300
Group Health and Dental Insurance .00 29,974.40 4,931.48 .00 .00 .00 .00
32-530-61-10-2-110-
72400
VRS Group Life Insurance .00 4,057.30 549.22 .00 .00 .00 .00
32-530-61-10-2-110-
72750
VRS Retiree Health Care Credit .00 3,663.60 495.95 .00 .00 .00 .00
Run by Mandy Hall on 03/18/2024 12:15:56 PM Page 56 of 86
FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 530 - CRRSA ESSER II 84.425D
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 2 - Elementary
Program 110 - Regular Instruction
32-530-61-10-2-110-
76435
Supplies - Instructional .00 1,984.42 .00 .00 .00 .00 .00
Program 110 - Regular Instruction Totals $0.00 $416,276.87 $55,005.04 $0.00 $0.00 $0.00 $0.00
Program 120 - Special Education
32-530-61-10-2-120-
71120
Compensation-Instructional Salaries .00 28,720.77 .00 .00 .00 .00 .00
32-530-61-10-2-120-
72100
FICA .00 2,193.84 .00 .00 .00 .00 .00
32-530-61-10-2-120-
72220
VRS Hybrid Pension Contribution .00 4,846.77 .00 .00 .00 .00 .00
32-530-61-10-2-120-
72300
Group Health and Dental Insurance .00 3,676.64 .00 .00 .00 .00 .00
32-530-61-10-2-120-
72400
VRS Group Life Insurance .00 390.75 .00 .00 .00 .00 .00
32-530-61-10-2-120-
72510
Hybrid Disability Insurance .00 69.41 .00 .00 .00 .00 .00
32-530-61-10-2-120-
72750
VRS Retiree Health Care Credit .00 352.88 .00 .00 .00 .00 .00
Program 120 - Special Education Totals $0.00 $40,251.06 $0.00 $0.00 $0.00 $0.00 $0.00
Level 2 - Elementary Totals $0.00 $456,527.93 $55,005.04 $0.00 $0.00 $0.00 $0.00
Level 3 - Secondary
Program 110 - Regular Instruction
32-530-61-10-3-110-
71120
Compensation-Instructional Salaries .00 81,663.38 36,291.88 .00 .00 .00 .00
32-530-61-10-3-110-
71665
Bonus Payments To Teachers .00 .00 1,548.00 .00 .00 .00 .00
32-530-61-10-3-110-
72100
FICA .00 5,884.40 2,523.42 .00 .00 .00 .00
32-530-61-10-3-110-
72210
VRS Pension Contribution .00 17,519.88 10,773.21 .00 .00 .00 .00
32-530-61-10-3-110-
72300
Group Health and Dental Insurance .00 14,057.48 9,492.96 .00 .00 .00 .00
32-530-61-10-3-110-
72400
VRS Group Life Insurance .00 1,412.56 868.56 .00 .00 .00 .00
32-530-61-10-3-110-
72750
VRS Retiree Health Care Credit .00 1,275.49 784.35 .00 .00 .00 .00
Program 110 - Regular Instruction Totals $0.00 $121,813.19 $62,282.38 $0.00 $0.00 $0.00 $0.00
Level 3 - Secondary Totals $0.00 $121,813.19 $62,282.38 $0.00 $0.00 $0.00 $0.00
Run by Mandy Hall on 03/18/2024 12:15:56 PM Page 57 of 86
FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 530 - CRRSA ESSER II 84.425D
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 4 - Middle
Program 110 - Regular Instruction
32-530-61-10-4-110-
71120
Compensation-Instructional Salaries .00 16,957.44 5,119.14 .00 .00 .00 .00
32-530-61-10-4-110-
71151
Compensation-Instructional Asst .00 24,497.48 16,411.75 .00 .00 .00 .00
32-530-61-10-4-110-
71665
Bonus Payments To Teachers .00 .00 1,548.00 .00 .00 .00 .00
32-530-61-10-4-110-
72100
FICA .00 2,497.79 1,513.93 .00 .00 .00 .00
32-530-61-10-4-110-
72210
VRS Pension Contribution .00 3,062.88 .00 .00 .00 .00 .00
32-530-61-10-4-110-
72220
VRS Hybrid Pension Contribution .00 4,043.70 3,706.39 .00 .00 .00 .00
32-530-61-10-4-110-
72300
Group Health and Dental Insurance .00 9,084.40 7,124.52 .00 .00 .00 .00
32-530-61-10-4-110-
72400
VRS Group Life Insurance .00 572.93 334.89 .00 .00 .00 .00
32-530-61-10-4-110-
72510
Hybrid Disability Insurance .00 57.90 59.49 .00 .00 .00 .00
32-530-61-10-4-110-
72750
VRS Retiree Health Care Credit .00 517.39 302.40 .00 .00 .00 .00
Program 110 - Regular Instruction Totals $0.00 $61,291.91 $36,120.51 $0.00 $0.00 $0.00 $0.00
Program 120 - Special Education
32-530-61-10-4-120-
71120
Compensation-Instructional Salaries .00 48,744.96 .00 .00 .00 .00 .00
32-530-61-10-4-120-
72100
FICA .00 3,637.45 .01 .00 .00 .00 .00
32-530-61-10-4-120-
72220
VRS Hybrid Pension Contribution .00 8,093.90 .00 .00 .00 .00 .00
32-530-61-10-4-120-
72300
Group Health and Dental Insurance .00 7,660.88 .00 .00 .00 .00 .00
32-530-61-10-4-120-
72400
VRS Group Life Insurance .00 652.60 .00 .00 .00 .00 .00
32-530-61-10-4-120-
72510
Hybrid Disability Insurance .00 115.90 .00 .00 .00 .00 .00
32-530-61-10-4-120-
72750
VRS Retiree Health Care Credit .00 589.30 .00 .00 .00 .00 .00
Program 120 - Special Education Totals $0.00 $69,494.99 $0.01 $0.00 $0.00 $0.00 $0.00
Level 4 - Middle Totals $0.00 $130,786.90 $36,120.52 $0.00 $0.00 $0.00 $0.00
Sub-Function 10 - Classroom Instruction Totals $0.00 $709,128.02 $153,407.94 $0.00 $0.00 $0.00 $0.00
Function 61 - Instruction Totals $0.00 $709,128.02 $153,407.94 $0.00 $0.00 $0.00 $0.00
Run by Mandy Hall on 03/18/2024 12:15:56 PM Page 58 of 86
FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 530 - CRRSA ESSER II 84.425D
Function 64 - Operation & Maintenance
Sub-Function 64 - Operation & Maintenance
Level 9 - District Wide
Program 420 - Building Services
32-530-64-64-9-420-
73180
Repair/Maint - Other Contracted 46,236.50 94,389.65 170,060.85 .00 .00 .00 .00
32-530-64-64-9-420-
78020
Furniture & Equipment >$5,000 .00 437,568.50 61,413.50 1,990.00 .00 .00 .00
Program 420 - Building Services Totals $46,236.50 $531,958.15 $231,474.35 $1,990.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $46,236.50 $531,958.15 $231,474.35 $1,990.00 $0.00 $0.00 $0.00
Sub-Function 64 - Operation & Maintenance Totals $46,236.50 $531,958.15 $231,474.35 $1,990.00 $0.00 $0.00 $0.00
Function 64 - Operation & Maintenance Totals $46,236.50 $531,958.15 $231,474.35 $1,990.00 $0.00 $0.00 $0.00
Locations 530 - CRRSA ESSER II 84.425D Totals $46,236.50 $1,241,086.17 $384,882.29 $1,990.00 $0.00 $0.00 $0.00
Locations 540 - CRRSA ESSER III 84.425U
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 2 - Elementary
Program 110 - Regular Instruction
32-540-61-10-2-110-
71120
Compensation-Instructional Salaries .00 121,356.34 350,791.43 143,009.12 520,000.00 43,516.00 (476,484.00)
32-540-61-10-2-110-
71151
Compensation-Instructional Asst .00 159.31 54,325.09 .00 .00 .00 .00
32-540-61-10-2-110-
71520
Compensation-Substitutes .00 12,844.41 .00 .00 .00 .00 .00
32-540-61-10-2-110-
71665
Bonus Payments To Teachers .00 .00 4,644.00 .00 .00 .00 .00
32-540-61-10-2-110-
72100
FICA .00 10,234.88 30,457.69 10,599.39 39,780.00 3,328.00 (36,452.00)
32-540-61-10-2-110-
72210
VRS Pension Contribution .00 17,934.70 66,360.44 28,521.78 86,424.00 7,232.00 (79,192.00)
32-540-61-10-2-110-
72300
Group Health and Dental Insurance .00 398.40 49,265.27 18,001.60 60,011.00 18,814.00 (41,197.00)
32-540-61-10-2-110-
72400
VRS Group Life Insurance .00 1,446.00 5,350.38 2,299.58 6,968.00 584.00 (6,384.00)
32-540-61-10-2-110-
72750
VRS Retiree Health Care Credit .00 1,305.70 4,831.25 2,076.44 6,292.00 526.00 (5,766.00)
32-540-61-10-2-110-
72800
Termination Pay for Vac/Sick Leave .00 .00 1,102.67 .00 .00 .00 .00
32-540-61-10-2-110-
73037
Contractual Services - Other .00 .00 2,800.00 .00 18,000.00 .00 (18,000.00)
32-540-61-10-2-110-
76015
Allotment .00 4,288.21 3,680.27 .00 20,000.00 .00 (20,000.00)
Program 110 - Regular Instruction Totals $0.00 $169,967.95 $573,608.49 $204,507.91 $757,475.00 $74,000.00 ($683,475.00)
Run by Mandy Hall on 03/18/2024 12:15:57 PM Page 59 of 86
FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 540 - CRRSA ESSER III 84.425U
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 2 - Elementary
Program 120 - Special Education
32-540-61-10-2-120-
71120
Compensation-Instructional Salaries .00 550.00 28,142.52 .00 .00 .00 .00
32-540-61-10-2-120-
71185
Compensation- Speech and Vision
Teachers
.00 59,688.96 60,378.60 .00 .00 .00 .00
32-540-61-10-2-120-
71520
Compensation-Substitutes .00 159.26 .00 .00 .00 .00 .00
32-540-61-10-2-120-
71665
Bonus Payments To Teachers .00 .00 2,941.20 .00 .00 .00 .00
32-540-61-10-2-120-
72100
FICA .00 4,411.74 6,550.48 .00 .00 .00 .00
32-540-61-10-2-120-
72210
VRS Pension Contribution .00 .00 4,658.50 .00 .00 .00 .00
32-540-61-10-2-120-
72220
VRS Hybrid Pension Contribution .00 9,920.30 10,965.30 .00 .00 .00 .00
32-540-61-10-2-120-
72300
Group Health and Dental Insurance .00 7,667.60 14,681.32 .00 .00 .00 .00
32-540-61-10-2-120-
72400
VRS Group Life Insurance .00 799.80 1,259.70 .00 .00 .00 .00
32-540-61-10-2-120-
72510
Hybrid Disability Insurance .00 142.10 157.00 .00 .00 .00 .00
32-540-61-10-2-120-
72750
VRS Retiree Health Care Credit .00 722.20 1,137.50 .00 .00 .00 .00
32-540-61-10-2-120-
73037
Contractual Services - Other .00 72,969.35 .00 .00 .00 .00 .00
32-540-61-10-2-120-
76435
Supplies - Instructional .00 10,608.39 .00 .00 .00 .00 .00
Program 120 - Special Education Totals $0.00 $167,639.70 $130,872.12 $0.00 $0.00 $0.00 $0.00
Program 127 - Regional Sp Ed Program
32-540-61-10-2-127-
71120
Compensation-Instructional Salaries .00 317.50 .00 .00 .00 .00 .00
32-540-61-10-2-127-
71151
Compensation-Instructional Asst .00 79.63 .00 .00 .00 .00 .00
32-540-61-10-2-127-
72100
FICA .00 30.38 .00 .00 .00 .00 .00
Program 127 - Regional Sp Ed Program
Totals
$0.00 $427.51 $0.00 $0.00 $0.00 $0.00 $0.00
Level 2 - Elementary Totals $0.00 $338,035.16 $704,480.61 $204,507.91 $757,475.00 $74,000.00 ($683,475.00)
Run by Mandy Hall on 03/18/2024 12:15:57 PM Page 60 of 86
FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 540 - CRRSA ESSER III 84.425U
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 3 - Secondary
Program 110 - Regular Instruction
32-540-61-10-3-110-
71120
Compensation-Instructional Salaries .00 59,116.05 150,167.83 43,794.00 210,000.00 21,758.00 (188,242.00)
32-540-61-10-3-110-
71665
Bonus Payments To Teachers .00 .00 1,548.00 .00 .00 .00 .00
32-540-61-10-3-110-
72100
FICA .00 4,469.62 11,071.30 3,043.54 16,065.00 1,664.00 (14,401.00)
32-540-61-10-3-110-
72210
VRS Pension Contribution .00 .00 14,399.19 13,177.80 34,902.00 3,616.00 (31,286.00)
32-540-61-10-3-110-
72220
VRS Hybrid Pension Contribution .00 8,317.50 8,854.50 .00 .00 .00 .00
32-540-61-10-3-110-
72300
Group Health and Dental Insurance .00 6,640.00 14,807.12 8,724.00 97,824.00 9,407.00 (88,417.00)
32-540-61-10-3-110-
72400
VRS Group Life Insurance .00 670.60 1,874.81 1,062.48 2,814.00 292.00 (2,522.00)
32-540-61-10-3-110-
72510
Hybrid Disability Insurance .00 119.10 126.80 .00 .00 .00 .00
32-540-61-10-3-110-
72750
VRS Retiree Health Care Credit .00 605.50 1,692.92 959.38 2,541.00 263.00 (2,278.00)
32-540-61-10-3-110-
73037
Contractual Services - Other .00 33,550.00 11,600.00 2,100.00 10,730.00 .00 (10,730.00)
32-540-61-10-3-110-
76015
Allotment .00 797.90 1,642.80 .00 5,000.00 .00 (5,000.00)
Program 110 - Regular Instruction Totals $0.00 $114,286.27 $217,785.27 $72,861.20 $379,876.00 $37,000.00 ($342,876.00)
Program 120 - Special Education
32-540-61-10-3-120-
71120
Compensation-Instructional Salaries .00 107,968.87 56,631.04 .00 .00 .00 .00
32-540-61-10-3-120-
71146
Compensation - ELL .00 162.80 .00 .00 .00 .00 .00
32-540-61-10-3-120-
72100
FICA .00 8,093.35 4,161.07 .00 .00 .00 .00
32-540-61-10-3-120-
72210
VRS Pension Contribution .00 18,268.80 .00 .00 .00 .00 .00
32-540-61-10-3-120-
72220
VRS Hybrid Pension Contribution .00 .00 9,394.64 .00 .00 .00 .00
32-540-61-10-3-120-
72300
Group Health and Dental Insurance .00 18,514.40 6,744.62 .00 .00 .00 .00
32-540-61-10-3-120-
72400
VRS Group Life Insurance .00 1,472.90 757.40 .00 .00 .00 .00
32-540-61-10-3-120-
72510
Hybrid Disability Insurance .00 .00 134.50 .00 .00 .00 .00
Run by Mandy Hall on 03/18/2024 12:15:57 PM Page 61 of 86
FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 540 - CRRSA ESSER III 84.425U
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 3 - Secondary
Program 120 - Special Education
32-540-61-10-3-120-
72750
VRS Retiree Health Care Credit .00 1,330.00 684.00 .00 .00 .00 .00
Program 120 - Special Education Totals $0.00 $155,811.12 $78,507.27 $0.00 $0.00 $0.00 $0.00
Program 130 - Vocational
32-540-61-10-3-130-
71120
Compensation-Instructional Salaries .00 3,867.00 .00 .00 .00 .00 .00
32-540-61-10-3-130-
72100
FICA .00 295.83 .00 .00 .00 .00 .00
Program 130 - Vocational Totals $0.00 $4,162.83 $0.00 $0.00 $0.00 $0.00 $0.00
Level 3 - Secondary Totals $0.00 $274,260.22 $296,292.54 $72,861.20 $379,876.00 $37,000.00 ($342,876.00)
Level 4 - Middle
Program 110 - Regular Instruction
32-540-61-10-4-110-
71120
Compensation-Instructional Salaries .00 4,297.76 55,234.87 16,816.00 .00 .00 .00
32-540-61-10-4-110-
71151
Compensation-Instructional Asst .00 .00 11,612.65 .00 .00 .00 .00
32-540-61-10-4-110-
71520
Compensation-Substitutes .00 1,100.00 .00 .00 .00 .00 .00
32-540-61-10-4-110-
71665
Bonus Payments To Teachers .00 .00 1,548.00 .00 .00 .00 .00
32-540-61-10-4-110-
72100
FICA .00 412.93 4,672.98 1,262.70 .00 .00 .00
32-540-61-10-4-110-
72210
VRS Pension Contribution .00 .00 9,781.92 3,353.78 .00 .00 .00
32-540-61-10-4-110-
72220
VRS Hybrid Pension Contribution .00 .00 909.15 .00 .00 .00 .00
32-540-61-10-4-110-
72300
Group Health and Dental Insurance .00 .00 2,506.20 .00 .00 .00 .00
32-540-61-10-4-110-
72400
VRS Group Life Insurance .00 .00 825.88 270.38 .00 .00 .00
32-540-61-10-4-110-
72510
Hybrid Disability Insurance .00 .00 6.61 .00 .00 .00 .00
32-540-61-10-4-110-
72750
VRS Retiree Health Care Credit .00 .00 745.77 244.14 .00 .00 .00
32-540-61-10-4-110-
73037
Contractual Services - Other .00 14,150.00 .00 .00 .00 .00 .00
32-540-61-10-4-110-
76015
Allotment .00 727.50 2,033.78 .00 .00 .00 .00
Run by Mandy Hall on 03/18/2024 12:15:57 PM Page 62 of 86
FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 540 - CRRSA ESSER III 84.425U
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 4 - Middle
Program 110 - Regular Instruction
32-540-61-10-4-110-
76215
Choir .00 5.94 .00 .00 .00 .00 .00
Program 110 - Regular Instruction Totals $0.00 $20,694.13 $89,877.81 $21,947.00 $0.00 $0.00 $0.00
Program 120 - Special Education
32-540-61-10-4-120-
71120
Compensation-Instructional Salaries .00 332.50 49,485.53 .00 .00 .00 .00
32-540-61-10-4-120-
72100
FICA .00 25.44 3,573.19 .00 .00 .00 .00
32-540-61-10-4-120-
72220
VRS Hybrid Pension Contribution .00 .00 8,589.70 .00 .00 .00 .00
32-540-61-10-4-120-
72300
Group Health and Dental Insurance .00 .00 8,703.92 .00 .00 .00 .00
32-540-61-10-4-120-
72400
VRS Group Life Insurance .00 .00 692.60 .00 .00 .00 .00
32-540-61-10-4-120-
72510
Hybrid Disability Insurance .00 .00 123.00 .00 .00 .00 .00
32-540-61-10-4-120-
72750
VRS Retiree Health Care Credit .00 .00 625.40 .00 .00 .00 .00
Program 120 - Special Education Totals $0.00 $357.94 $71,793.34 $0.00 $0.00 $0.00 $0.00
Level 4 - Middle Totals $0.00 $21,052.07 $161,671.15 $21,947.00 $0.00 $0.00 $0.00
Level 6 - Summer
Program 160 - Summer
32-540-61-10-6-160-
71195
Compensation - Summer School Principal .00 14,227.57 .00 .00 .00 .00 .00
32-540-61-10-6-160-
71196
Compensation - Summer School Teacher .00 72,588.00 33,747.01 14,406.30 132,554.00 .00 (132,554.00)
32-540-61-10-6-160-
72100
FICA .00 6,634.30 2,581.64 1,102.08 10,141.00 .00 (10,141.00)
32-540-61-10-6-160-
72210
VRS Pension Contribution .00 2,364.58 .00 .00 .00 .00 .00
32-540-61-10-6-160-
72300
Group Health and Dental Insurance .00 1,252.34 .00 .00 .00 .00 .00
32-540-61-10-6-160-
72400
VRS Group Life Insurance .00 190.64 .00 .00 .00 .00 .00
32-540-61-10-6-160-
72750
VRS Retiree Health Care Credit .00 172.13 .00 .00 .00 .00 .00
Program 160 - Summer Totals $0.00 $97,429.56 $36,328.65 $15,508.38 $142,695.00 $0.00 ($142,695.00)
Level 6 - Summer Totals $0.00 $97,429.56 $36,328.65 $15,508.38 $142,695.00 $0.00 ($142,695.00)
Sub-Function 10 - Classroom Instruction Totals $0.00 $730,777.01 $1,198,772.95 $314,824.49 $1,280,046.00 $111,000.00 ($1,169,046.00)
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FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 540 - CRRSA ESSER III 84.425U
Function 61 - Instruction
Sub-Function 21 - Student Guidance
Level 2 - Elementary
Program 110 - Regular Instruction
32-540-61-21-2-110-
71124
Compensation-Guidance Counselors .00 1,263.75 .00 .00 .00 .00 .00
32-540-61-21-2-110-
72100
FICA .00 96.67 .00 .00 .00 .00 .00
Program 110 - Regular Instruction Totals $0.00 $1,360.42 $0.00 $0.00 $0.00 $0.00 $0.00
Level 2 - Elementary Totals $0.00 $1,360.42 $0.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 21 - Student Guidance Totals $0.00 $1,360.42 $0.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 32 - Instr. Sup. - Media Services
Level 2 - Elementary
Program 110 - Regular Instruction
32-540-61-32-2-110-
71122
Compensation-Librarians .00 467.60 .00 .00 .00 .00 .00
32-540-61-32-2-110-
72100
FICA .00 35.77 .00 .00 .00 .00 .00
Program 110 - Regular Instruction Totals $0.00 $503.37 $0.00 $0.00 $0.00 $0.00 $0.00
Level 2 - Elementary Totals $0.00 $503.37 $0.00 $0.00 $0.00 $0.00 $0.00
Level 4 - Middle
Program 110 - Regular Instruction
32-540-61-32-4-110-
76155
Audio Visual Media .00 159.95 .00 .00 .00 .00 .00
Program 110 - Regular Instruction Totals $0.00 $159.95 $0.00 $0.00 $0.00 $0.00 $0.00
Level 4 - Middle Totals $0.00 $159.95 $0.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 32 - Instr. Sup. - Media Services
Totals
$0.00 $663.32 $0.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 41 - Admin. Principals Office
Level 2 - Elementary
Program 110 - Regular Instruction
32-540-61-41-2-110-
71150
Compensation-Clerical .00 267.90 .00 .00 .00 .00 .00
32-540-61-41-2-110-
72100
FICA .00 20.49 .00 .00 .00 .00 .00
Program 110 - Regular Instruction Totals $0.00 $288.39 $0.00 $0.00 $0.00 $0.00 $0.00
Level 2 - Elementary Totals $0.00 $288.39 $0.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 41 - Admin. Principals Office Totals $0.00 $288.39 $0.00 $0.00 $0.00 $0.00 $0.00
Function 61 - Instruction Totals $0.00 $733,089.14 $1,198,772.95 $314,824.49 $1,280,046.00 $111,000.00 ($1,169,046.00)
Run by Mandy Hall on 03/18/2024 12:15:57 PM Page 64 of 86
FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 540 - CRRSA ESSER III 84.425U
Function 62 - Administration, Attend. & Health
Sub-Function 62 - Admin, Attend. & Health
Level 9 - District Wide
Program 213 - Information Services
32-540-62-62-9-213-
73210
Special Report Services-Supt .00 62,640.00 58,590.00 58,590.00 60,000.00 .00 (60,000.00)
Program 213 - Information Services Totals $0.00 $62,640.00 $58,590.00 $58,590.00 $60,000.00 $0.00 ($60,000.00)
Program 222 - Health Services
32-540-62-62-9-222-
71131
Compensation-School Nurses .00 33,070.39 63,010.67 33,839.18 60,255.00 21,758.00 (38,497.00)
32-540-62-62-9-222-
71135
Compensation - Health and Behavioral .00 .00 .00 32,282.90 .00 .00 .00
32-540-62-62-9-222-
71665
Bonus Payments To Teachers .00 .00 1,548.00 .00 .00 .00 .00
32-540-62-62-9-222-
72100
FICA .00 2,537.28 4,953.92 5,047.68 4,610.00 1,664.00 (2,946.00)
32-540-62-62-9-222-
72210
VRS Pension Contribution .00 4,496.55 10,014.20 12,789.34 10,015.00 3,616.00 (6,399.00)
32-540-62-62-9-222-
72300
Group Health and Dental Insurance .00 232.40 398.40 4,730.16 4,788.00 9,407.00 4,619.00
32-540-62-62-9-222-
72400
VRS Group Life Insurance .00 362.55 807.40 1,031.14 808.00 292.00 (516.00)
32-540-62-62-9-222-
72750
VRS Retiree Health Care Credit .00 327.35 729.10 931.12 730.00 263.00 (467.00)
32-540-62-62-9-222-
76100
Supplies - Nursing .00 14,041.73 .00 .00 .00 .00 .00
Program 222 - Health Services Totals $0.00 $55,068.25 $81,461.69 $90,651.52 $81,206.00 $37,000.00 ($44,206.00)
Program 420 - Building Services
32-540-62-62-9-420-
71190
Compensation-Custodians .00 349.48 .00 .00 .00 .00 .00
32-540-62-62-9-420-
72100
FICA .00 26.73 .00 .00 .00 .00 .00
Program 420 - Building Services Totals $0.00 $376.21 $0.00 $0.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $0.00 $118,084.46 $140,051.69 $149,241.52 $141,206.00 $37,000.00 ($104,206.00)
Sub-Function 62 - Admin, Attend. & Health Totals $0.00 $118,084.46 $140,051.69 $149,241.52 $141,206.00 $37,000.00 ($104,206.00)
Function 62 - Administration, Attend. & Health
Totals
$0.00 $118,084.46 $140,051.69 $149,241.52 $141,206.00 $37,000.00 ($104,206.00)
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FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 540 - CRRSA ESSER III 84.425U
Function 63 - Pupil Transportation
Sub-Function 63 - Pupil Transportation
Level 9 - District Wide
Program 320 - Vehicle Operation Services
32-540-63-63-9-320-
71170
Compensation-Bus Drivers .00 26,689.73 20,594.12 5,108.39 .00 .00 .00
32-540-63-63-9-320-
71665
Bonus Payments To Teachers .00 .00 1,548.00 .00 .00 .00 .00
32-540-63-63-9-320-
72100
FICA .00 2,013.09 1,633.85 390.80 .00 .00 .00
32-540-63-63-9-320-
72220
VRS Hybrid Pension Contribution .00 123.28 318.80 .00 .00 .00 .00
32-540-63-63-9-320-
72300
Group Health and Dental Insurance .00 3,999.00 8,707.28 .00 .00 .00 .00
32-540-63-63-9-320-
72400
VRS Group Life Insurance .00 71.84 217.00 .00 .00 .00 .00
32-540-63-63-9-320-
72510
Hybrid Disability Insurance .00 28.32 85.50 .00 .00 .00 .00
32-540-63-63-9-320-
72750
VRS Retiree Health Care Credit .00 60.60 179.80 .00 .00 .00 .00
32-540-63-63-9-320-
76110
Supplies - Operational .00 633.52 .00 .00 .00 .00 .00
Program 320 - Vehicle Operation Services
Totals
$0.00 $33,619.38 $33,284.35 $5,499.19 $0.00 $0.00 $0.00
Program 350 - Bus Regular Purchases
32-540-63-63-9-350-
78030
School Buses and Other Vehicles .00 .00 73,087.00 .00 .00 .00 .00
Program 350 - Bus Regular Purchases
Totals
$0.00 $0.00 $73,087.00 $0.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $0.00 $33,619.38 $106,371.35 $5,499.19 $0.00 $0.00 $0.00
Sub-Function 63 - Pupil Transportation Totals $0.00 $33,619.38 $106,371.35 $5,499.19 $0.00 $0.00 $0.00
Function 63 - Pupil Transportation Totals $0.00 $33,619.38 $106,371.35 $5,499.19 $0.00 $0.00 $0.00
Function 64 - Operation & Maintenance
Sub-Function 64 - Operation & Maintenance
Level 9 - District Wide
Program 420 - Building Services
32-540-64-64-9-420-
71190
Compensation-Custodians .00 1,973.87 .00 .00 .00 .00 .00
32-540-64-64-9-420-
71200
Compensation-OT .00 31.14 .00 .00 .00 .00 .00
32-540-64-64-9-420-
72100
FICA .00 119.07 .00 .00 .00 .00 .00
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FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 540 - CRRSA ESSER III 84.425U
Function 64 - Operation & Maintenance
Sub-Function 64 - Operation & Maintenance
Level 9 - District Wide
Program 420 - Building Services
32-540-64-64-9-420-
72220
VRS Hybrid Pension Contribution .00 69.09 .00 .00 .00 .00 .00
32-540-64-64-9-420-
72300
Group Health and Dental Insurance .00 679.64 .00 .00 .00 .00 .00
32-540-64-64-9-420-
72400
VRS Group Life Insurance .00 26.45 .00 .00 .00 .00 .00
32-540-64-64-9-420-
72510
Hybrid Disability Insurance .00 10.42 .00 .00 .00 .00 .00
32-540-64-64-9-420-
72750
VRS Retiree Health Care Credit .00 22.30 .00 .00 .00 .00 .00
32-540-64-64-9-420-
74900
Building Maintenance -City .00 30,557.77 19,701.56 .00 10,355.00 .00 (10,355.00)
32-540-64-64-9-420-
76110
Supplies - Operational .00 15,887.75 .00 .00 .00 .00 .00
Program 420 - Building Services Totals $0.00 $49,377.50 $19,701.56 $0.00 $10,355.00 $0.00 ($10,355.00)
Level 9 - District Wide Totals $0.00 $49,377.50 $19,701.56 $0.00 $10,355.00 $0.00 ($10,355.00)
Sub-Function 64 - Operation & Maintenance Totals $0.00 $49,377.50 $19,701.56 $0.00 $10,355.00 $0.00 ($10,355.00)
Function 64 - Operation & Maintenance Totals $0.00 $49,377.50 $19,701.56 $0.00 $10,355.00 $0.00 ($10,355.00)
Function 68 - Technology
Sub-Function 10 - Classroom Instruction
Level 9 - District Wide
Program 800 - Technology
32-540-68-10-9-800-
71139
Compensation-ITRT .00 50,493.00 53,854.00 28,593.32 53,754.00 21,758.00 (31,996.00)
32-540-68-10-9-800-
71665
Bonus Payments To Teachers .00 .00 1,548.00 .00 .00 .00 .00
32-540-68-10-9-800-
72100
FICA .00 3,659.76 4,005.91 2,085.32 4,113.00 1,664.00 (2,449.00)
32-540-68-10-9-800-
72210
VRS Pension Contribution .00 .00 .00 .00 8,934.00 3,616.00 (5,318.00)
32-540-68-10-9-800-
72220
VRS Hybrid Pension Contribution .00 8,391.90 8,933.90 5,702.70 .00 .00 .00
32-540-68-10-9-800-
72300
Group Health and Dental Insurance .00 18,674.40 10,277.79 4,379.05 9,510.00 9,407.00 (103.00)
32-540-68-10-9-800-
72400
VRS Group Life Insurance .00 676.60 720.30 459.78 721.00 292.00 (429.00)
32-540-68-10-9-800-
72510
Hybrid Disability Insurance .00 120.20 127.90 81.68 .00 .00 .00
Run by Mandy Hall on 03/18/2024 12:15:57 PM Page 67 of 86
FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 540 - CRRSA ESSER III 84.425U
Function 68 - Technology
Sub-Function 10 - Classroom Instruction
Level 9 - District Wide
Program 800 - Technology
32-540-68-10-9-800-
72750
VRS Retiree Health Care Credit .00 611.00 650.40 415.18 651.00 263.00 (388.00)
Program 800 - Technology Totals $0.00 $82,626.86 $80,118.20 $41,717.03 $77,683.00 $37,000.00 ($40,683.00)
Level 9 - District Wide Totals $0.00 $82,626.86 $80,118.20 $41,717.03 $77,683.00 $37,000.00 ($40,683.00)
Sub-Function 10 - Classroom Instruction Totals $0.00 $82,626.86 $80,118.20 $41,717.03 $77,683.00 $37,000.00 ($40,683.00)
Sub-Function 21 - Student Guidance
Level 9 - District Wide
Program 800 - Technology
32-540-68-21-9-800-
73205
Software Licensing Fees .00 .00 12,850.50 .00 .00 .00 .00
Program 800 - Technology Totals $0.00 $0.00 $12,850.50 $0.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $0.00 $0.00 $12,850.50 $0.00 $0.00 $0.00 $0.00
Sub-Function 21 - Student Guidance Totals $0.00 $0.00 $12,850.50 $0.00 $0.00 $0.00 $0.00
Function 68 - Technology Totals $0.00 $82,626.86 $92,968.70 $41,717.03 $77,683.00 $37,000.00 ($40,683.00)
Locations 540 - CRRSA ESSER III 84.425U Totals $0.00 $1,016,797.34 $1,557,866.25 $511,282.23 $1,509,290.00 $185,000.00 ($1,324,290.00)
Locations 550 - Goodwill YouthBuild 17.274
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 7 - Adult
Program 170 - Adult
32-550-61-10-7-170-
71120
Compensation-Instructional Salaries .00 2,100.00 .00 .00 .00 .00 .00
32-550-61-10-7-170-
72100
FICA .00 160.65 .00 .00 .00 .00 .00
Program 170 - Adult Totals $0.00 $2,260.65 $0.00 $0.00 $0.00 $0.00 $0.00
Level 7 - Adult Totals $0.00 $2,260.65 $0.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 10 - Classroom Instruction Totals $0.00 $2,260.65 $0.00 $0.00 $0.00 $0.00 $0.00
Function 61 - Instruction Totals $0.00 $2,260.65 $0.00 $0.00 $0.00 $0.00 $0.00
Locations 550 - Goodwill YouthBuild 17.274 Totals $0.00 $2,260.65 $0.00 $0.00 $0.00 $0.00 $0.00
Run by Mandy Hall on 03/18/2024 12:15:57 PM Page 68 of 86
FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 570 - ARP Flow Thru 84.027X
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 2 - Elementary
Program 120 - Special Education
32-570-61-10-2-120-
71120
Compensation-Instructional Salaries .00 36,308.01 46,767.90 .00 .00 .00 .00
32-570-61-10-2-120-
71151
Compensation-Instructional Asst .00 4,702.23 16,952.24 .00 .00 .00 .00
32-570-61-10-2-120-
72100
FICA .00 2,748.11 4,840.76 .00 .00 .00 .00
32-570-61-10-2-120-
72220
VRS Hybrid Pension Contribution .00 6,238.50 11,299.96 .00 .00 .00 .00
32-570-61-10-2-120-
72300
Group Health and Dental Insurance .00 6,717.28 13,179.00 .00 .00 .00 .00
32-570-61-10-2-120-
72400
VRS Group Life Insurance .00 502.98 911.05 .00 .00 .00 .00
32-570-61-10-2-120-
72510
Hybrid Disability Insurance .00 89.34 161.80 .00 .00 .00 .00
32-570-61-10-2-120-
72750
VRS Retiree Health Care Credit .00 454.20 822.61 .00 .00 .00 .00
32-570-61-10-2-120-
73037
Contractual Services - Other .00 12,697.50 12,840.50 .00 .00 .00 .00
Program 120 - Special Education Totals $0.00 $70,458.15 $107,775.82 $0.00 $0.00 $0.00 $0.00
Level 2 - Elementary Totals $0.00 $70,458.15 $107,775.82 $0.00 $0.00 $0.00 $0.00
Level 3 - Secondary
Program 120 - Special Education
32-570-61-10-3-120-
71120
Compensation-Instructional Salaries .00 3,418.15 2,500.00 .00 .00 .00 .00
32-570-61-10-3-120-
72100
FICA .00 261.51 191.25 .00 .00 .00 .00
Program 120 - Special Education Totals $0.00 $3,679.66 $2,691.25 $0.00 $0.00 $0.00 $0.00
Level 3 - Secondary Totals $0.00 $3,679.66 $2,691.25 $0.00 $0.00 $0.00 $0.00
Sub-Function 10 - Classroom Instruction Totals $0.00 $74,137.81 $110,467.07 $0.00 $0.00 $0.00 $0.00
Function 61 - Instruction Totals $0.00 $74,137.81 $110,467.07 $0.00 $0.00 $0.00 $0.00
Locations 570 - ARP Flow Thru 84.027X Totals $0.00 $74,137.81 $110,467.07 $0.00 $0.00 $0.00 $0.00
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FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 580 - Emergency Connectivity 32.009
Function 68 - Technology
Sub-Function 10 - Classroom Instruction
Level 9 - District Wide
Program 800 - Technology
32-580-68-10-9-800-
76545
Technology Repair and Replace .00 648,725.00 .00 .00 .00 .00 .00
Program 800 - Technology Totals $0.00 $648,725.00 $0.00 $0.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $0.00 $648,725.00 $0.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 10 - Classroom Instruction Totals $0.00 $648,725.00 $0.00 $0.00 $0.00 $0.00 $0.00
Function 68 - Technology Totals $0.00 $648,725.00 $0.00 $0.00 $0.00 $0.00 $0.00
Locations 580 - Emergency Connectivity 32.009 Totals $0.00 $648,725.00 $0.00 $0.00 $0.00 $0.00 $0.00
Locations 581 - Emergency Connectivity II 32.009
Function 68 - Technology
Sub-Function 10 - Classroom Instruction
Level 9 - District Wide
Program 800 - Technology
32-581-68-10-9-800-
76545
Technology Repair and Replace .00 459,675.00 .00 .00 .00 .00 .00
Program 800 - Technology Totals $0.00 $459,675.00 $0.00 $0.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $0.00 $459,675.00 $0.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 10 - Classroom Instruction Totals $0.00 $459,675.00 $0.00 $0.00 $0.00 $0.00 $0.00
Function 68 - Technology Totals $0.00 $459,675.00 $0.00 $0.00 $0.00 $0.00 $0.00
Locations 581 - Emergency Connectivity II 32.009
Totals
$0.00 $459,675.00 $0.00 $0.00 $0.00 $0.00 $0.00
Locations 590 - ARP Homeless II C&Y 84.425W
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 2 - Elementary
Program 110 - Regular Instruction
32-590-61-10-2-110-
73037
Contractual Services - Other .00 .00 .00 16.67 .00 .00 .00
Program 110 - Regular Instruction Totals $0.00 $0.00 $0.00 $16.67 $0.00 $0.00 $0.00
Level 2 - Elementary Totals $0.00 $0.00 $0.00 $16.67 $0.00 $0.00 $0.00
Run by Mandy Hall on 03/18/2024 12:15:57 PM Page 70 of 86
FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 590 - ARP Homeless II C&Y 84.425W
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 3 - Secondary
Program 110 - Regular Instruction
32-590-61-10-3-110-
73037
Contractual Services - Other .00 .00 300.00 16.67 .00 .00 .00
Program 110 - Regular Instruction Totals $0.00 $0.00 $300.00 $16.67 $0.00 $0.00 $0.00
Level 3 - Secondary Totals $0.00 $0.00 $300.00 $16.67 $0.00 $0.00 $0.00
Level 4 - Middle
Program 110 - Regular Instruction
32-590-61-10-4-110-
73037
Contractual Services - Other .00 .00 .00 16.66 .00 .00 .00
Program 110 - Regular Instruction Totals $0.00 $0.00 $0.00 $16.66 $0.00 $0.00 $0.00
Level 4 - Middle Totals $0.00 $0.00 $0.00 $16.66 $0.00 $0.00 $0.00
Sub-Function 10 - Classroom Instruction Totals $0.00 $0.00 $300.00 $50.00 $0.00 $0.00 $0.00
Function 61 - Instruction Totals $0.00 $0.00 $300.00 $50.00 $0.00 $0.00 $0.00
Function 63 - Pupil Transportation
Sub-Function 63 - Pupil Transportation
Level 9 - District Wide
Program 320 - Vehicle Operation Services
32-590-63-63-9-320-
71170
Compensation-Bus Drivers .00 7,751.80 .00 .00 .00 .00 .00
32-590-63-63-9-320-
72100
FICA .00 593.01 .00 .00 .00 .00 .00
32-590-63-63-9-320-
73420
Private Carrier Transportation .00 .00 88.20 .00 .00 .00 .00
Program 320 - Vehicle Operation Services
Totals
$0.00 $8,344.81 $88.20 $0.00 $0.00 $0.00 $0.00
Program 330 - Transportation Monitoring Svcs
32-590-63-63-9-330-
71172
Compensation-Bus Aides .00 .00 6,601.45 .00 .00 .00 .00
32-590-63-63-9-330-
72100
FICA .00 .00 505.01 .00 .00 .00 .00
Program 330 - Transportation Monitoring
Svcs Totals
$0.00 $0.00 $7,106.46 $0.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $0.00 $8,344.81 $7,194.66 $0.00 $0.00 $0.00 $0.00
Sub-Function 63 - Pupil Transportation Totals $0.00 $8,344.81 $7,194.66 $0.00 $0.00 $0.00 $0.00
Function 63 - Pupil Transportation Totals $0.00 $8,344.81 $7,194.66 $0.00 $0.00 $0.00 $0.00
Locations 590 - ARP Homeless II C&Y 84.425W Totals $0.00 $8,344.81 $7,494.66 $50.00 $0.00 $0.00 $0.00
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FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 600 - ARP ESSER III Set-Aside 84.425U
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 2 - Elementary
Program 166 - Before and After School Program
32-600-61-10-2-166-
71120
Compensation-Instructional Salaries .00 .00 .00 .00 6,000.00 6,000.00 .00
32-600-61-10-2-166-
72100
FICA .00 .00 .00 .00 459.00 459.00 .00
Program 166 - Before and After School
Program Totals
$0.00 $0.00 $0.00 $0.00 $6,459.00 $6,459.00 $0.00
Level 2 - Elementary Totals $0.00 $0.00 $0.00 $0.00 $6,459.00 $6,459.00 $0.00
Level 3 - Secondary
Program 166 - Before and After School Program
32-600-61-10-3-166-
71120
Compensation-Instructional Salaries .00 456.50 1,578.50 766.00 .00 .00 .00
32-600-61-10-3-166-
72100
FICA .00 34.92 120.80 58.60 .00 .00 .00
Program 166 - Before and After School
Program Totals
$0.00 $491.42 $1,699.30 $824.60 $0.00 $0.00 $0.00
Level 3 - Secondary Totals $0.00 $491.42 $1,699.30 $824.60 $0.00 $0.00 $0.00
Level 4 - Middle
Program 166 - Before and After School Program
32-600-61-10-4-166-
71120
Compensation-Instructional Salaries .00 258.50 2,447.50 3,099.00 .00 .00 .00
32-600-61-10-4-166-
72100
FICA .00 19.79 187.29 237.08 .00 .00 .00
Program 166 - Before and After School
Program Totals
$0.00 $278.29 $2,634.79 $3,336.08 $0.00 $0.00 $0.00
Level 4 - Middle Totals $0.00 $278.29 $2,634.79 $3,336.08 $0.00 $0.00 $0.00
Level 6 - Summer
Program 165 - Addressing Unfinished Learning
32-600-61-10-6-165-
71120
Compensation-Instructional Salaries .00 12,302.50 48,755.00 29,928.92 76,955.00 76,955.00 .00
32-600-61-10-6-165-
72100
FICA .00 941.15 3,729.76 2,252.78 5,888.00 5,888.00 .00
32-600-61-10-6-165-
72210
VRS Pension Contribution .00 .00 .00 3,621.40 .00 .00 .00
32-600-61-10-6-165-
72300
Group Health and Dental Insurance .00 .00 .00 166.00 .00 .00 .00
32-600-61-10-6-165-
72400
VRS Group Life Insurance .00 .00 .00 291.96 .00 .00 .00
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FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 600 - ARP ESSER III Set-Aside 84.425U
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 6 - Summer
Program 165 - Addressing Unfinished Learning
32-600-61-10-6-165-
72750
VRS Retiree Health Care Credit .00 .00 .00 263.65 .00 .00 .00
32-600-61-10-6-165-
73037
Contractual Services - Other .00 30,963.00 33,475.00 60,562.00 57,801.00 57,801.00 .00
Program 165 - Addressing Unfinished
Learning Totals
$0.00 $44,206.65 $85,959.76 $97,086.71 $140,644.00 $140,644.00 $0.00
Program 167 - Summer Programs
32-600-61-10-6-167-
71120
Compensation-Instructional Salaries .00 .00 .00 .00 83,946.00 83,946.00 .00
32-600-61-10-6-167-
72100
FICA .00 .00 .00 .00 6,422.00 6,422.00 .00
Program 167 - Summer Programs Totals $0.00 $0.00 $0.00 $0.00 $90,368.00 $90,368.00 $0.00
Level 6 - Summer Totals $0.00 $44,206.65 $85,959.76 $97,086.71 $231,012.00 $231,012.00 $0.00
Sub-Function 10 - Classroom Instruction Totals $0.00 $44,976.36 $90,293.85 $101,247.39 $237,471.00 $237,471.00 $0.00
Function 61 - Instruction Totals $0.00 $44,976.36 $90,293.85 $101,247.39 $237,471.00 $237,471.00 $0.00
Locations 600 - ARP ESSER III Set-Aside 84.425U
Totals
$0.00 $44,976.36 $90,293.85 $101,247.39 $237,471.00 $237,471.00 $0.00
Locations 610 - ARPA CSLFRF Ventilation 21.027
Function 64 - Operation & Maintenance
Sub-Function 64 - Operation & Maintenance
Level 9 - District Wide
Program 420 - Building Services
32-610-64-64-9-420-
73180
Repair/Maint - Other Contracted .00 50,080.00 159,536.15 163,208.85 .00 .00 .00
32-610-64-64-9-420-
78020
Furniture & Equipment >$5,000 .00 .00 232,348.00 144,781.00 .00 .00 .00
Program 420 - Building Services Totals $0.00 $50,080.00 $391,884.15 $307,989.85 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $0.00 $50,080.00 $391,884.15 $307,989.85 $0.00 $0.00 $0.00
Sub-Function 64 - Operation & Maintenance Totals $0.00 $50,080.00 $391,884.15 $307,989.85 $0.00 $0.00 $0.00
Function 64 - Operation & Maintenance Totals $0.00 $50,080.00 $391,884.15 $307,989.85 $0.00 $0.00 $0.00
Locations 610 - ARPA CSLFRF Ventilation 21.027
Totals
$0.00 $50,080.00 $391,884.15 $307,989.85 $0.00 $0.00 $0.00
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FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 620 - ESSER II Postsecondary SpEd Supp
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 3 - Secondary
Program 120 - Special Education
32-620-61-10-3-120-
71120
Compensation-Instructional Salaries .00 8,954.28 .00 .00 .00 .00 .00
32-620-61-10-3-120-
72100
FICA .00 664.70 .00 .00 .00 .00 .00
32-620-61-10-3-120-
72210
VRS Pension Contribution .00 1,079.10 .00 .00 .00 .00 .00
32-620-61-10-3-120-
72220
VRS Hybrid Pension Contribution .00 378.27 .00 .00 .00 .00 .00
32-620-61-10-3-120-
72300
Group Health and Dental Insurance .00 1,006.03 .00 .00 .00 .00 .00
32-620-61-10-3-120-
72400
VRS Group Life Insurance .00 117.50 .00 .00 .00 .00 .00
32-620-61-10-3-120-
72510
Hybrid Disability Insurance .00 5.40 .00 .00 .00 .00 .00
32-620-61-10-3-120-
72750
VRS Retiree Health Care Credit .00 106.10 .00 .00 .00 .00 .00
32-620-61-10-3-120-
73280
Therapeutic Service - Sp Ed - Speech
Therapy
.00 525.33 .00 .00 .00 .00 .00
Program 120 - Special Education Totals $0.00 $12,836.71 $0.00 $0.00 $0.00 $0.00 $0.00
Level 3 - Secondary Totals $0.00 $12,836.71 $0.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 10 - Classroom Instruction Totals $0.00 $12,836.71 $0.00 $0.00 $0.00 $0.00 $0.00
Function 61 - Instruction Totals $0.00 $12,836.71 $0.00 $0.00 $0.00 $0.00 $0.00
Locations 620 - ESSER II Postsecondary SpEd Supp
Totals
$0.00 $12,836.71 $0.00 $0.00 $0.00 $0.00 $0.00
Locations 630 - DCJS Digital Mapping Grant
Function 64 - Operation & Maintenance
Sub-Function 64 - Operation & Maintenance
Level 9 - District Wide
Program 420 - Building Services
32-630-64-64-9-420-
73180
Repair/Maint - Other Contracted .00 .00 19,723.00 .00 .00 .00 .00
Program 420 - Building Services Totals $0.00 $0.00 $19,723.00 $0.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $0.00 $0.00 $19,723.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 64 - Operation & Maintenance Totals $0.00 $0.00 $19,723.00 $0.00 $0.00 $0.00 $0.00
Function 64 - Operation & Maintenance Totals $0.00 $0.00 $19,723.00 $0.00 $0.00 $0.00 $0.00
Locations 630 - DCJS Digital Mapping Grant Totals $0.00 $0.00 $19,723.00 $0.00 $0.00 $0.00 $0.00
Run by Mandy Hall on 03/18/2024 12:15:57 PM Page 74 of 86
FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 640 - School-Based Health 93.354
Function 62 - Administration, Attend. & Health
Sub-Function 62 - Admin, Attend. & Health
Level 9 - District Wide
Program 222 - Health Services
32-640-62-62-9-222-
71131
Compensation-School Nurses .00 .00 20,005.10 .00 20,000.00 19,990.00 (10.00)
32-640-62-62-9-222-
72100
FICA .00 .00 1,531.80 .00 1,530.00 1,529.00 (1.00)
32-640-62-62-9-222-
72210
VRS Pension Contribution .00 .00 .00 .00 3,324.00 3,322.00 (2.00)
32-640-62-62-9-222-
72220
VRS Hybrid Pension Contribution .00 .00 3,164.16 .00 .00 .00 .00
32-640-62-62-9-222-
72300
Group Health and Dental Insurance .00 .00 3,591.24 .00 7,963.00 2,574.00 (5,389.00)
32-640-62-62-9-222-
72400
VRS Group Life Insurance .00 .00 255.12 .00 268.00 268.00 .00
32-640-62-62-9-222-
72510
Hybrid Disability Insurance .00 .00 45.32 .00 .00 .00 .00
32-640-62-62-9-222-
72750
VRS Retiree Health Care Credit .00 .00 230.36 .00 242.00 242.00 .00
32-640-62-62-9-222-
73037
Contractual Services - Other .00 .00 750.00 .00 3,000.00 3,780.00 780.00
32-640-62-62-9-222-
73255
Professional Development .00 .00 930.00 19,355.98 2,522.00 24,548.00 22,026.00
32-640-62-62-9-222-
76045
Furniture and Equip <$5,000 .00 .00 1,422.23 17,287.93 1,151.00 23,752.00 22,601.00
Program 222 - Health Services Totals $0.00 $0.00 $31,925.33 $36,643.91 $40,000.00 $80,005.00 $40,005.00
Level 9 - District Wide Totals $0.00 $0.00 $31,925.33 $36,643.91 $40,000.00 $80,005.00 $40,005.00
Sub-Function 62 - Admin, Attend. & Health Totals $0.00 $0.00 $31,925.33 $36,643.91 $40,000.00 $80,005.00 $40,005.00
Function 62 - Administration, Attend. & Health
Totals
$0.00 $0.00 $31,925.33 $36,643.91 $40,000.00 $80,005.00 $40,005.00
Locations 640 - School-Based Health 93.354 Totals $0.00 $0.00 $31,925.33 $36,643.91 $40,000.00 $80,005.00 $40,005.00
Run by Mandy Hall on 03/18/2024 12:15:57 PM Page 75 of 86
FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 650 - Epidem & Lab Capacity 93.323
Function 62 - Administration, Attend. & Health
Sub-Function 62 - Admin, Attend. & Health
Level 9 - District Wide
Program 222 - Health Services
32-650-62-62-9-222-
76045
Furniture and Equip <$5,000 .00 .00 16,928.27 .00 .00 .00 .00
Program 222 - Health Services Totals $0.00 $0.00 $16,928.27 $0.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $0.00 $0.00 $16,928.27 $0.00 $0.00 $0.00 $0.00
Sub-Function 62 - Admin, Attend. & Health Totals $0.00 $0.00 $16,928.27 $0.00 $0.00 $0.00 $0.00
Function 62 - Administration, Attend. & Health
Totals
$0.00 $0.00 $16,928.27 $0.00 $0.00 $0.00 $0.00
Locations 650 - Epidem & Lab Capacity 93.323 Totals $0.00 $0.00 $16,928.27 $0.00 $0.00 $0.00 $0.00
Locations 660 - Community Schools Grant 84.215J
Function 62 - Administration, Attend. & Health
Sub-Function 62 - Admin, Attend. & Health
Level 9 - District Wide
Program 222 - Health Services
32-660-62-62-9-222-
73037
Contractual Services - Other .00 .00 1,811.72 87,234.59 .00 123,188.00 123,188.00
32-660-62-62-9-222-
76435
Supplies - Instructional .00 .00 .00 2,705.21 .00 8,000.00 8,000.00
Program 222 - Health Services Totals $0.00 $0.00 $1,811.72 $89,939.80 $0.00 $131,188.00 $131,188.00
Level 9 - District Wide Totals $0.00 $0.00 $1,811.72 $89,939.80 $0.00 $131,188.00 $131,188.00
Sub-Function 62 - Admin, Attend. & Health Totals $0.00 $0.00 $1,811.72 $89,939.80 $0.00 $131,188.00 $131,188.00
Function 62 - Administration, Attend. & Health
Totals
$0.00 $0.00 $1,811.72 $89,939.80 $0.00 $131,188.00 $131,188.00
Locations 660 - Community Schools Grant 84.215J
Totals
$0.00 $0.00 $1,811.72 $89,939.80 $0.00 $131,188.00 $131,188.00
Locations 670 - SBMH2-Yr1 84.184H
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 3 - Secondary
Program 110 - Regular Instruction
32-670-61-10-3-110-
71665
Bonus Payments To Teachers .00 .00 .00 2,500.00 .00 1,000.00 1,000.00
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FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 670 - SBMH2-Yr1 84.184H
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 3 - Secondary
Program 110 - Regular Instruction
32-670-61-10-3-110-
72100
FICA .00 .00 .00 191.25 .00 77.00 77.00
Program 110 - Regular Instruction Totals $0.00 $0.00 $0.00 $2,691.25 $0.00 $1,077.00 $1,077.00
Level 3 - Secondary Totals $0.00 $0.00 $0.00 $2,691.25 $0.00 $1,077.00 $1,077.00
Sub-Function 10 - Classroom Instruction Totals $0.00 $0.00 $0.00 $2,691.25 $0.00 $1,077.00 $1,077.00
Sub-Function 21 - Student Guidance
Level 2 - Elementary
Program 110 - Regular Instruction
32-670-61-21-2-110-
71124
Compensation-Guidance Counselors .00 .00 .00 8,718.56 .00 57,000.00 57,000.00
32-670-61-21-2-110-
71665
Bonus Payments To Teachers .00 .00 .00 12,500.00 .00 .00 .00
32-670-61-21-2-110-
72100
FICA .00 .00 .00 1,615.28 .00 4,361.00 4,361.00
32-670-61-21-2-110-
72210
VRS Pension Contribution .00 .00 .00 .00 .00 9,473.00 9,473.00
32-670-61-21-2-110-
72220
VRS Hybrid Pension Contribution .00 .00 .00 1,738.80 .00 .00 .00
32-670-61-21-2-110-
72300
Group Health and Dental Insurance .00 .00 .00 .00 .00 3,394.00 3,394.00
32-670-61-21-2-110-
72400
VRS Group Life Insurance .00 .00 .00 140.22 .00 764.00 764.00
32-670-61-21-2-110-
72510
Hybrid Disability Insurance .00 .00 .00 24.92 .00 .00 .00
32-670-61-21-2-110-
72750
VRS Retiree Health Care Credit .00 .00 .00 126.56 .00 690.00 690.00
32-670-61-21-2-110-
75802
Dues .00 .00 .00 250.00 .00 .00 .00
32-670-61-21-2-110-
76435
Supplies - Instructional .00 .00 .00 .00 .00 1,473.00 1,473.00
Program 110 - Regular Instruction Totals $0.00 $0.00 $0.00 $25,114.34 $0.00 $77,155.00 $77,155.00
Level 2 - Elementary Totals $0.00 $0.00 $0.00 $25,114.34 $0.00 $77,155.00 $77,155.00
Run by Mandy Hall on 03/18/2024 12:15:57 PM Page 77 of 86
FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 670 - SBMH2-Yr1 84.184H
Function 61 - Instruction
Sub-Function 21 - Student Guidance
Level 3 - Secondary
Program 110 - Regular Instruction
32-670-61-21-3-110-
71665
Bonus Payments To Teachers .00 .00 .00 10,000.00 .00 19,800.00 19,800.00
32-670-61-21-3-110-
72100
FICA .00 .00 .00 765.00 .00 1,515.00 1,515.00
32-670-61-21-3-110-
75802
Dues .00 .00 .00 391.75 .00 .00 .00
Program 110 - Regular Instruction Totals $0.00 $0.00 $0.00 $11,156.75 $0.00 $21,315.00 $21,315.00
Level 3 - Secondary Totals $0.00 $0.00 $0.00 $11,156.75 $0.00 $21,315.00 $21,315.00
Level 4 - Middle
Program 110 - Regular Instruction
32-670-61-21-4-110-
71665
Bonus Payments To Teachers .00 .00 .00 7,500.00 .00 .00 .00
32-670-61-21-4-110-
72100
FICA .00 .00 .00 573.75 .00 .00 .00
32-670-61-21-4-110-
75802
Dues .00 .00 .00 136.75 .00 .00 .00
Program 110 - Regular Instruction Totals $0.00 $0.00 $0.00 $8,210.50 $0.00 $0.00 $0.00
Level 4 - Middle Totals $0.00 $0.00 $0.00 $8,210.50 $0.00 $0.00 $0.00
Sub-Function 21 - Student Guidance Totals $0.00 $0.00 $0.00 $44,481.59 $0.00 $98,470.00 $98,470.00
Sub-Function 22 - Student Social Worker
Level 2 - Elementary
Program 110 - Regular Instruction
32-670-61-22-2-110-
71120
Compensation-Instructional Salaries .00 .00 .00 2,241.48 .00 49,500.00 49,500.00
32-670-61-22-2-110-
71665
Bonus Payments To Teachers .00 .00 .00 5,000.00 .00 .00 .00
32-670-61-22-2-110-
72100
FICA .00 .00 .00 552.98 .00 3,787.00 3,787.00
32-670-61-22-2-110-
72210
VRS Pension Contribution .00 .00 .00 454.52 .00 8,227.00 8,227.00
32-670-61-22-2-110-
72300
Group Health and Dental Insurance .00 .00 .00 294.20 .00 .00 .00
32-670-61-22-2-110-
72400
VRS Group Life Insurance .00 .00 .00 36.64 .00 663.00 663.00
32-670-61-22-2-110-
72750
VRS Retiree Health Care Credit .00 .00 .00 33.10 .00 599.00 599.00
Program 110 - Regular Instruction Totals $0.00 $0.00 $0.00 $8,612.92 $0.00 $62,776.00 $62,776.00
Run by Mandy Hall on 03/18/2024 12:15:57 PM Page 78 of 86
FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 670 - SBMH2-Yr1 84.184H
Function 61 - Instruction
Sub-Function 22 - Student Social Worker
Level 2 - Elementary
Program 120 - Special Education
32-670-61-22-2-120-
71120
Compensation-Instructional Salaries .00 .00 .00 1,494.32 .00 .00 .00
32-670-61-22-2-120-
72100
FICA .00 .00 .00 113.63 .00 .00 .00
32-670-61-22-2-120-
72210
VRS Pension Contribution .00 .00 .00 303.02 .00 .00 .00
32-670-61-22-2-120-
72300
Group Health and Dental Insurance .00 .00 .00 196.14 .00 .00 .00
32-670-61-22-2-120-
72400
VRS Group Life Insurance .00 .00 .00 24.44 .00 .00 .00
32-670-61-22-2-120-
72750
VRS Retiree Health Care Credit .00 .00 .00 22.06 .00 .00 .00
Program 120 - Special Education Totals $0.00 $0.00 $0.00 $2,153.61 $0.00 $0.00 $0.00
Level 2 - Elementary Totals $0.00 $0.00 $0.00 $10,766.53 $0.00 $62,776.00 $62,776.00
Level 3 - Secondary
Program 110 - Regular Instruction
32-670-61-22-3-110-
71120
Compensation-Instructional Salaries .00 .00 .00 2,241.48 .00 .00 .00
32-670-61-22-3-110-
71665
Bonus Payments To Teachers .00 .00 .00 2,500.00 .00 .00 .00
32-670-61-22-3-110-
72100
FICA .00 .00 .00 361.73 .00 .00 .00
32-670-61-22-3-110-
72210
VRS Pension Contribution .00 .00 .00 454.52 .00 .00 .00
32-670-61-22-3-110-
72300
Group Health and Dental Insurance .00 .00 .00 294.20 .00 .00 .00
32-670-61-22-3-110-
72400
VRS Group Life Insurance .00 .00 .00 36.64 .00 .00 .00
32-670-61-22-3-110-
72750
VRS Retiree Health Care Credit .00 .00 .00 33.10 .00 .00 .00
Program 110 - Regular Instruction Totals $0.00 $0.00 $0.00 $5,921.67 $0.00 $0.00 $0.00
Program 120 - Special Education
32-670-61-22-3-120-
71120
Compensation-Instructional Salaries .00 .00 .00 1,494.32 .00 .00 .00
32-670-61-22-3-120-
72100
FICA .00 .00 .00 113.65 .00 .00 .00
32-670-61-22-3-120-
72210
VRS Pension Contribution .00 .00 .00 303.04 .00 .00 .00
Run by Mandy Hall on 03/18/2024 12:15:57 PM Page 79 of 86
FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 670 - SBMH2-Yr1 84.184H
Function 61 - Instruction
Sub-Function 22 - Student Social Worker
Level 3 - Secondary
Program 120 - Special Education
32-670-61-22-3-120-
72300
Group Health and Dental Insurance .00 .00 .00 196.14 .00 .00 .00
32-670-61-22-3-120-
72400
VRS Group Life Insurance .00 .00 .00 24.44 .00 .00 .00
32-670-61-22-3-120-
72750
VRS Retiree Health Care Credit .00 .00 .00 22.02 .00 .00 .00
Program 120 - Special Education Totals $0.00 $0.00 $0.00 $2,153.61 $0.00 $0.00 $0.00
Level 3 - Secondary Totals $0.00 $0.00 $0.00 $8,075.28 $0.00 $0.00 $0.00
Sub-Function 22 - Student Social Worker Totals $0.00 $0.00 $0.00 $18,841.81 $0.00 $62,776.00 $62,776.00
Sub-Function 31 - Instr. Sup. - Improve. of Instr.
Level 2 - Elementary
Program 120 - Special Education
32-670-61-31-2-120-
71110
Compensation-Administrative .00 .00 .00 13,262.92 .00 .00 .00
32-670-61-31-2-120-
72100
FICA .00 .00 .00 1,014.50 .00 .00 .00
32-670-61-31-2-120-
72210
VRS Pension Contribution .00 .00 .00 2,204.50 .00 .00 .00
32-670-61-31-2-120-
72400
VRS Group Life Insurance .00 .00 .00 177.50 .00 .00 .00
32-670-61-31-2-120-
72750
VRS Retiree Health Care Credit .00 .00 .00 160.00 .00 .00 .00
Program 120 - Special Education Totals $0.00 $0.00 $0.00 $16,819.42 $0.00 $0.00 $0.00
Level 2 - Elementary Totals $0.00 $0.00 $0.00 $16,819.42 $0.00 $0.00 $0.00
Level 3 - Secondary
Program 120 - Special Education
32-670-61-31-3-120-
71110
Compensation-Administrative .00 .00 .00 13,262.91 .00 .00 .00
32-670-61-31-3-120-
72100
FICA .00 .00 .00 1,014.50 .00 .00 .00
32-670-61-31-3-120-
72210
VRS Pension Contribution .00 .00 .00 2,204.50 .00 .00 .00
32-670-61-31-3-120-
72400
VRS Group Life Insurance .00 .00 .00 177.50 .00 .00 .00
Run by Mandy Hall on 03/18/2024 12:15:57 PM Page 80 of 86
FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 670 - SBMH2-Yr1 84.184H
Function 61 - Instruction
Sub-Function 31 - Instr. Sup. - Improve. of Instr.
Level 3 - Secondary
Program 120 - Special Education
32-670-61-31-3-120-
72750
VRS Retiree Health Care Credit .00 .00 .00 160.00 .00 .00 .00
Program 120 - Special Education Totals $0.00 $0.00 $0.00 $16,819.41 $0.00 $0.00 $0.00
Level 3 - Secondary Totals $0.00 $0.00 $0.00 $16,819.41 $0.00 $0.00 $0.00
Sub-Function 31 - Instr. Sup. - Improve. of Instr.
Totals
$0.00 $0.00 $0.00 $33,638.83 $0.00 $0.00 $0.00
Function 61 - Instruction Totals $0.00 $0.00 $0.00 $99,653.48 $0.00 $162,323.00 $162,323.00
Function 62 - Administration, Attend. & Health
Sub-Function 62 - Admin, Attend. & Health
Level 9 - District Wide
Program 212 - Exec Admin Services
32-670-62-62-9-212-
73035
Consultants .00 .00 .00 43,470.00 .00 25,500.00 25,500.00
Program 212 - Exec Admin Services Totals $0.00 $0.00 $0.00 $43,470.00 $0.00 $25,500.00 $25,500.00
Program 223 - Psych Services
32-670-62-62-9-223-
71655
Compensation - Stipends For PD .00 .00 .00 6,450.00 .00 .00 .00
32-670-62-62-9-223-
71665
Bonus Payments To Teachers .00 .00 .00 7,500.00 .00 .00 .00
32-670-62-62-9-223-
72100
FICA .00 .00 .00 1,067.27 .00 .00 .00
32-670-62-62-9-223-
75530
Travel - Other .00 .00 .00 13,404.19 .00 7,000.00 7,000.00
Program 223 - Psych Services Totals $0.00 $0.00 $0.00 $28,421.46 $0.00 $7,000.00 $7,000.00
Level 9 - District Wide Totals $0.00 $0.00 $0.00 $71,891.46 $0.00 $32,500.00 $32,500.00
Sub-Function 62 - Admin, Attend. & Health Totals $0.00 $0.00 $0.00 $71,891.46 $0.00 $32,500.00 $32,500.00
Function 62 - Administration, Attend. & Health
Totals
$0.00 $0.00 $0.00 $71,891.46 $0.00 $32,500.00 $32,500.00
Run by Mandy Hall on 03/18/2024 12:15:57 PM Page 81 of 86
FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 670 - SBMH2-Yr1 84.184H
Function 68 - Technology
Sub-Function 21 - Student Guidance
Level 9 - District Wide
Program 800 - Technology
32-670-68-21-9-800-
71665
Bonus Payments To Teachers .00 .00 .00 2,500.00 .00 1,000.00 1,000.00
32-670-68-21-9-800-
72100
FICA .00 .00 .00 191.25 .00 77.00 77.00
Program 800 - Technology Totals $0.00 $0.00 $0.00 $2,691.25 $0.00 $1,077.00 $1,077.00
Level 9 - District Wide Totals $0.00 $0.00 $0.00 $2,691.25 $0.00 $1,077.00 $1,077.00
Sub-Function 21 - Student Guidance Totals $0.00 $0.00 $0.00 $2,691.25 $0.00 $1,077.00 $1,077.00
Function 68 - Technology Totals $0.00 $0.00 $0.00 $2,691.25 $0.00 $1,077.00 $1,077.00
Locations 670 - SBMH2-Yr1 84.184H Totals $0.00 $0.00 $0.00 $174,236.19 $0.00 $195,900.00 $195,900.00
Locations 680 - ALL in Tutoring
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 2 - Elementary
Program 110 - Regular Instruction
32-680-61-10-2-110-
71120
Compensation-Instructional Salaries .00 .00 .00 64,185.28 .00 .00 .00
32-680-61-10-2-110-
72100
FICA .00 .00 .00 4,802.99 .00 .00 .00
32-680-61-10-2-110-
72210
VRS Pension Contribution .00 .00 .00 8,911.20 .00 .00 .00
32-680-61-10-2-110-
72220
VRS Hybrid Pension Contribution .00 .00 .00 2,548.69 .00 .00 .00
32-680-61-10-2-110-
72300
Group Health and Dental Insurance .00 .00 .00 6,758.34 .00 .00 .00
32-680-61-10-2-110-
72400
VRS Group Life Insurance .00 .00 .00 923.95 .00 .00 .00
32-680-61-10-2-110-
72510
Hybrid Disability Insurance .00 .00 .00 36.49 .00 .00 .00
32-680-61-10-2-110-
72750
VRS Retiree Health Care Credit .00 .00 .00 834.32 .00 .00 .00
32-680-61-10-2-110-
76435
Supplies - Instructional .00 .00 .00 1,915.24 .00 .00 .00
Program 110 - Regular Instruction Totals $0.00 $0.00 $0.00 $90,916.50 $0.00 $0.00 $0.00
Program 120 - Special Education
32-680-61-10-2-120-
71146
Compensation - ELL .00 .00 .00 11,082.60 .00 65,000.00 65,000.00
32-680-61-10-2-120-
72100
FICA .00 .00 .00 848.40 .00 4,973.00 4,973.00
Run by Mandy Hall on 03/18/2024 12:15:57 PM Page 82 of 86
FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 680 - ALL in Tutoring
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 2 - Elementary
Program 120 - Special Education
32-680-61-10-2-120-
72210
VRS Pension Contribution .00 .00 .00 .00 .00 10,803.00 10,803.00
32-680-61-10-2-120-
72220
VRS Hybrid Pension Contribution .00 .00 .00 2,452.57 .00 .00 .00
32-680-61-10-2-120-
72300
Group Health and Dental Insurance .00 .00 .00 .00 .00 9,407.00 9,407.00
32-680-61-10-2-120-
72400
VRS Group Life Insurance .00 .00 .00 197.74 .00 871.00 871.00
32-680-61-10-2-120-
72510
Hybrid Disability Insurance .00 .00 .00 35.11 .00 .00 .00
32-680-61-10-2-120-
72750
VRS Retiree Health Care Credit .00 .00 .00 178.56 .00 787.00 787.00
Program 120 - Special Education Totals $0.00 $0.00 $0.00 $14,794.98 $0.00 $91,841.00 $91,841.00
Level 2 - Elementary Totals $0.00 $0.00 $0.00 $105,711.48 $0.00 $91,841.00 $91,841.00
Level 3 - Secondary
Program 121 - Alternative Education
32-680-61-10-3-121-
71120
Compensation-Instructional Salaries .00 .00 .00 13,946.34 .00 65,000.00 65,000.00
32-680-61-10-3-121-
72100
FICA .00 .00 .00 1,051.06 .00 4,973.00 4,973.00
32-680-61-10-3-121-
72210
VRS Pension Contribution .00 .00 .00 2,781.45 .00 10,803.00 10,803.00
32-680-61-10-3-121-
72300
Group Health and Dental Insurance .00 .00 .00 1,961.34 .00 9,407.00 9,407.00
32-680-61-10-3-121-
72400
VRS Group Life Insurance .00 .00 .00 224.26 .00 871.00 871.00
32-680-61-10-3-121-
72750
VRS Retiree Health Care Credit .00 .00 .00 202.50 .00 787.00 787.00
Program 121 - Alternative Education Totals $0.00 $0.00 $0.00 $20,166.95 $0.00 $91,841.00 $91,841.00
Level 3 - Secondary Totals $0.00 $0.00 $0.00 $20,166.95 $0.00 $91,841.00 $91,841.00
Level 4 - Middle
Program 110 - Regular Instruction
32-680-61-10-4-110-
71120
Compensation-Instructional Salaries .00 .00 .00 8,297.52 .00 65,000.00 65,000.00
32-680-61-10-4-110-
72100
FICA .00 .00 .00 673.25 .00 4,973.00 4,973.00
32-680-61-10-4-110-
72210
VRS Pension Contribution .00 .00 .00 981.74 .00 10,803.00 10,803.00
32-680-61-10-4-110-
72300
Group Health and Dental Insurance .00 .00 .00 33.20 .00 9,408.00 9,408.00
Run by Mandy Hall on 03/18/2024 12:15:57 PM Page 83 of 86
FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 680 - ALL in Tutoring
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 4 - Middle
Program 110 - Regular Instruction
32-680-61-10-4-110-
72400
VRS Group Life Insurance .00 .00 .00 79.15 .00 871.00 871.00
32-680-61-10-4-110-
72750
VRS Retiree Health Care Credit .00 .00 .00 71.47 .00 787.00 787.00
32-680-61-10-4-110-
76435
Supplies - Instructional .00 .00 .00 4,528.76 .00 10,062.00 10,062.00
Program 110 - Regular Instruction Totals $0.00 $0.00 $0.00 $14,665.09 $0.00 $101,904.00 $101,904.00
Level 4 - Middle Totals $0.00 $0.00 $0.00 $14,665.09 $0.00 $101,904.00 $101,904.00
Sub-Function 10 - Classroom Instruction Totals $0.00 $0.00 $0.00 $140,543.52 $0.00 $285,586.00 $285,586.00
Sub-Function 22 - Student Social Worker
Level 2 - Elementary
Program 110 - Regular Instruction
32-680-61-22-2-110-
71120
Compensation-Instructional Salaries .00 .00 .00 3,069.12 .00 18,000.00 18,000.00
32-680-61-22-2-110-
72100
FICA .00 .00 .00 235.77 .00 1,377.00 1,377.00
32-680-61-22-2-110-
72210
VRS Pension Contribution .00 .00 .00 706.22 .00 2,992.00 2,992.00
32-680-61-22-2-110-
72300
Group Health and Dental Insurance .00 .00 .00 .00 .00 2,822.00 2,822.00
32-680-61-22-2-110-
72400
VRS Group Life Insurance .00 .00 .00 56.94 .00 241.00 241.00
32-680-61-22-2-110-
72750
VRS Retiree Health Care Credit .00 .00 .00 51.42 .00 218.00 218.00
Program 110 - Regular Instruction Totals $0.00 $0.00 $0.00 $4,119.47 $0.00 $25,650.00 $25,650.00
Program 120 - Special Education
32-680-61-22-2-120-
71120
Compensation-Instructional Salaries .00 .00 .00 2,036.08 .00 12,000.00 12,000.00
32-680-61-22-2-120-
72100
FICA .00 .00 .00 156.40 .00 918.00 918.00
32-680-61-22-2-120-
72210
VRS Pension Contribution .00 .00 .00 470.80 .00 1,994.00 1,994.00
32-680-61-22-2-120-
72300
Group Health and Dental Insurance .00 .00 .00 .00 .00 1,881.00 1,881.00
32-680-61-22-2-120-
72400
VRS Group Life Insurance .00 .00 .00 37.96 .00 161.00 161.00
Run by Mandy Hall on 03/18/2024 12:15:57 PM Page 84 of 86
FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 680 - ALL in Tutoring
Function 61 - Instruction
Sub-Function 22 - Student Social Worker
Level 2 - Elementary
Program 120 - Special Education
32-680-61-22-2-120-
72750
VRS Retiree Health Care Credit .00 .00 .00 34.28 .00 145.00 145.00
Program 120 - Special Education Totals $0.00 $0.00 $0.00 $2,735.52 $0.00 $17,099.00 $17,099.00
Level 2 - Elementary Totals $0.00 $0.00 $0.00 $6,854.99 $0.00 $42,749.00 $42,749.00
Level 3 - Secondary
Program 110 - Regular Instruction
32-680-61-22-3-110-
71120
Compensation-Instructional Salaries .00 .00 .00 3,054.12 .00 18,000.00 18,000.00
32-680-61-22-3-110-
72100
FICA .00 .00 .00 234.61 .00 1,377.00 1,377.00
32-680-61-22-3-110-
72210
VRS Pension Contribution .00 .00 .00 706.22 .00 2,992.00 2,992.00
32-680-61-22-3-110-
72300
Group Health and Dental Insurance .00 .00 .00 .00 .00 2,822.00 2,822.00
32-680-61-22-3-110-
72400
VRS Group Life Insurance .00 .00 .00 56.94 .00 241.00 241.00
32-680-61-22-3-110-
72750
VRS Retiree Health Care Credit .00 .00 .00 51.42 .00 218.00 218.00
Program 110 - Regular Instruction Totals $0.00 $0.00 $0.00 $4,103.31 $0.00 $25,650.00 $25,650.00
Program 120 - Special Education
32-680-61-22-3-120-
71120
Compensation-Instructional Salaries .00 .00 .00 2,036.08 .00 12,000.00 12,000.00
32-680-61-22-3-120-
72100
FICA .00 .00 .00 156.41 .00 918.00 918.00
32-680-61-22-3-120-
72210
VRS Pension Contribution .00 .00 .00 470.80 .00 1,994.00 1,994.00
32-680-61-22-3-120-
72300
Group Health and Dental Insurance .00 .00 .00 .00 .00 1,881.00 1,881.00
32-680-61-22-3-120-
72400
VRS Group Life Insurance .00 .00 .00 37.96 .00 161.00 161.00
32-680-61-22-3-120-
72750
VRS Retiree Health Care Credit .00 .00 .00 34.26 .00 145.00 145.00
Program 120 - Special Education Totals $0.00 $0.00 $0.00 $2,735.51 $0.00 $17,099.00 $17,099.00
Run by Mandy Hall on 03/18/2024 12:15:57 PM Page 85 of 86
FY 25 Grant Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 680 - ALL in Tutoring
Function 61 - Instruction
Sub-Function 22 - Student Social Worker
Level 3 - Secondary Totals $0.00 $0.00 $0.00 $6,838.82 $0.00 $42,749.00 $42,749.00
Sub-Function 22 - Student Social Worker Totals $0.00 $0.00 $0.00 $13,693.81 $0.00 $85,498.00 $85,498.00
Function 61 - Instruction Totals $0.00 $0.00 $0.00 $154,237.33 $0.00 $371,084.00 $371,084.00
Locations 680 - ALL in Tutoring Totals $0.00 $0.00 $0.00 $154,237.33 $0.00 $371,084.00 $371,084.00
EXPENSE TOTALS $3,589,500.60 $6,861,975.37 $5,627,389.48 $2,918,506.29 $3,858,581.00 $4,001,953.00 $143,372.00
Fund 32 - School Grants Fund Totals
REVENUE TOTALS $3,589,500.60 $6,861,975.37 $5,627,389.48 $3,163,469.21 $3,858,581.00 $4,001,953.00 $143,372.00
EXPENSE TOTALS $3,589,500.60 $6,861,975.37 $5,627,389.48 $2,918,506.29 $3,858,581.00 $4,001,953.00 $143,372.00
Fund 32 - School Grants Fund Totals $0.00 $0.00 $0.00 $244,962.92 $0.00 $0.00 $0.00
Net Grand Totals
REVENUE GRAND TOTALS $3,589,500.60 $6,861,975.37 $5,627,389.48 $3,163,469.21 $3,858,581.00 $4,001,953.00 $143,372.00
EXPENSE GRAND TOTALS $3,589,500.60 $6,861,975.37 $5,627,389.48 $2,918,506.29 $3,858,581.00 $4,001,953.00 $143,372.00
Net Grand Totals $0.00 $0.00 $0.00 $244,962.92 $0.00 $0.00 $0.00
Run by Mandy Hall on 03/18/2024 12:15:57 PM Page 86 of 86
FY 25 Cafeteria Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference vs
Adopted
Fund 33 - School Cafeteria Fund
REVENUE
Locations 111 - Salem High School
Function 65 - Food Services
Sub-Function 65 - Food Services
Level 9 - District Wide
Program 510 - School Food Services
33-111-65-65-9-510-
61116
State School Meals Expansion-Lunch .00 .00 1,704.00 1,269.60 .00 .00 .00
33-111-65-65-9-510-
61117
State School Meals Expansion-Breakfast .00 .00 312.60 297.90 .00 .00 .00
33-111-65-65-9-510-
61118
State School Lunch Program 4,267.79 4,859.10 5,352.09 .00 6,819.00 6,819.00 .00
33-111-65-65-9-510-
61351
State School Breakfast Incentive Grant .00 3,633.63 5,989.14 961.20 7,505.00 7,505.00 .00
33-111-65-65-9-510-
62360
Natl School Lunch Program 10.555 .00 524,325.60 249,519.68 156,667.85 478,495.00 478,495.00 .00
33-111-65-65-9-510-
62365
Supply Chain Assistance 10.555 .00 14,576.84 22,668.88 241.50 5,000.00 .00 (5,000.00)
33-111-65-65-9-510-
62370
Pandemic EBT Local Admin Cost Grant
10.649
.00 3,063.00 3,135.00 3,256.00 .00 .00 .00
33-111-65-65-9-510-
62390
School Breakfast Program 10.553 .00 96,548.29 52,639.83 35,912.55 .00 .00 .00
33-111-65-65-9-510-
62395
Federal Aid - Commodities 34,399.47 34,802.85 34,301.94 .00 .00 .00 .00
33-111-65-65-9-510-
62398
Summer Food Service Program 10.559 -
CARES
314,050.83 .00 .00 .00 .00 .00 .00
33-111-65-65-9-510-
63010
Appropriated from Fund Balance .00 .00 .00 .00 .00 30,000.00 30,000.00
33-111-65-65-9-510-
63030
Sale of Breakfasts 90.75 .00 5,034.39 3,790.80 8,469.00 8,469.00 .00
33-111-65-65-9-510-
63035
Sale of Lunches 422.26 .00 105,646.55 76,532.97 98,724.00 98,724.00 .00
33-111-65-65-9-510-
63036
Sale - A La Carte 17,596.73 76,942.57 104,310.10 88,149.16 110,076.00 110,076.00 .00
33-111-65-65-9-510-
63037
Sale - Adult 6,550.88 265.89 4,728.50 3,700.85 9,230.00 9,230.00 .00
33-111-65-65-9-510-
63040
Rebate Income 1,151.73 1,437.38 1,169.12 463.96 300.00 300.00 .00
33-111-65-65-9-510-
63045
Catering/Special Events 7,207.97 6,785.54 9,733.78 12,267.34 7,087.00 7,087.00 .00
33-111-65-65-9-510-
63050
Miscellaneous Income 2,000.00 .00 .00 .00 .00 .00 .00
Run by Mandy Hall on 03/18/2024 12:17:18 PM Page 1 of 15
FY 25 Cafeteria Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference vs
Adopted
Fund 33 - School Cafeteria Fund
REVENUE
Locations 111 - Salem High School
Function 65 - Food Services
Sub-Function 65 - Food Services
Level 9 - District Wide
Program 510 - School Food Services
33-111-65-65-9-510-
63801
Interest Income 288.55 326.62 6,733.74 4,636.77 1,000.00 1,000.00 .00
33-111-65-65-9-510-
69999
Contingencies .00 .00 .00 .00 .00 25,000.00 25,000.00
Program 510 - School Food Services Totals $388,026.96 $767,567.31 $612,979.34 $388,148.45 $732,705.00 $782,705.00 $50,000.00
Level 9 - District Wide Totals $388,026.96 $767,567.31 $612,979.34 $388,148.45 $732,705.00 $782,705.00 $50,000.00
Sub-Function 65 - Food Services Totals $388,026.96 $767,567.31 $612,979.34 $388,148.45 $732,705.00 $782,705.00 $50,000.00
Function 65 - Food Services Totals $388,026.96 $767,567.31 $612,979.34 $388,148.45 $732,705.00 $782,705.00 $50,000.00
Locations 111 - Salem High School Totals $388,026.96 $767,567.31 $612,979.34 $388,148.45 $732,705.00 $782,705.00 $50,000.00
Locations 112 - Andrew Lewis Middle School
Function 65 - Food Services
Sub-Function 65 - Food Services
Level 9 - District Wide
Program 510 - School Food Services
33-112-65-65-9-510-
61116
State School Meals Expansion-Lunch .00 .00 2,026.40 1,318.80 .00 .00 .00
33-112-65-65-9-510-
61117
State School Meals Expansion-Breakfast .00 .00 403.80 420.90 .00 .00 .00
33-112-65-65-9-510-
61118
State School Lunch Program 4,703.06 4,919.38 4,429.32 .00 6,819.00 6,819.00 .00
33-112-65-65-9-510-
61351
State School Breakfast Incentive Grant .00 2,271.06 4,658.21 833.00 7,505.00 7,505.00 .00
33-112-65-65-9-510-
62360
Natl School Lunch Program 10.555 .00 425,389.15 257,317.07 162,153.30 346,973.00 346,973.00 .00
33-112-65-65-9-510-
62365
Supply Chain Assistance 10.555 .00 15,210.62 23,653.87 252.00 5,000.00 .00 (5,000.00)
33-112-65-65-9-510-
62390
School Breakfast Program 10.553 .00 71,608.10 42,421.53 35,140.37 .00 .00 .00
33-112-65-65-9-510-
62395
Federal Aid - Commodities 37,384.67 38,359.93 38,620.35 .00 .00 .00 .00
33-112-65-65-9-510-
62397
Summer Food Service Program 10.559 55,801.06 85,461.44 .00 46,651.79 .00 .00 .00
Run by Mandy Hall on 03/18/2024 12:17:18 PM Page 2 of 15
FY 25 Cafeteria Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference vs
Adopted
Fund 33 - School Cafeteria Fund
REVENUE
Locations 112 - Andrew Lewis Middle School
Function 65 - Food Services
Sub-Function 65 - Food Services
Level 9 - District Wide
Program 510 - School Food Services
33-112-65-65-9-510-
62398
Summer Food Service Program 10.559 -
CARES
256,198.67 .00 .00 .00 .00 .00 .00
33-112-65-65-9-510-
63030
Sale of Breakfasts 4.02 .00 5,705.56 4,862.00 6,174.00 6,174.00 .00
33-112-65-65-9-510-
63035
Sale of Lunches 333.58 .00 106,161.20 73,821.00 71,969.00 71,969.00 .00
33-112-65-65-9-510-
63036
Sale - A La Carte 15,074.30 19,352.99 77,266.05 54,602.73 80,245.00 80,245.00 .00
33-112-65-65-9-510-
63037
Sale - Adult 3,348.01 1,020.56 3,458.60 2,437.10 6,728.00 6,728.00 .00
33-112-65-65-9-510-
63040
Rebate Income 1,151.73 1,437.37 1,169.12 463.96 300.00 300.00 .00
33-112-65-65-9-510-
63050
Miscellaneous Income .00 .00 469.00 .00 .00 .00 .00
33-112-65-65-9-510-
63801
Interest Income 288.55 326.62 6,733.74 4,636.76 1,000.00 1,000.00 .00
33-112-65-65-9-510-
69999
Contingencies .00 .00 .00 .00 .00 25,000.00 25,000.00
Program 510 - School Food Services Totals $374,287.65 $665,357.22 $574,493.82 $387,593.71 $532,713.00 $552,713.00 $20,000.00
Level 9 - District Wide Totals $374,287.65 $665,357.22 $574,493.82 $387,593.71 $532,713.00 $552,713.00 $20,000.00
Sub-Function 65 - Food Services Totals $374,287.65 $665,357.22 $574,493.82 $387,593.71 $532,713.00 $552,713.00 $20,000.00
Function 65 - Food Services Totals $374,287.65 $665,357.22 $574,493.82 $387,593.71 $532,713.00 $552,713.00 $20,000.00
Locations 112 - Andrew Lewis Middle School Totals $374,287.65 $665,357.22 $574,493.82 $387,593.71 $532,713.00 $552,713.00 $20,000.00
Locations 113 - Carver Elementary
Function 65 - Food Services
Sub-Function 65 - Food Services
Level 9 - District Wide
Program 510 - School Food Services
33-113-65-65-9-510-
61118
State School Lunch Program 2,430.60 3,430.19 2,399.22 .00 3,518.00 3,518.00 .00
33-113-65-65-9-510-
61351
State School Breakfast Incentive Grant .00 2,573.89 5,656.39 1,345.64 3,748.00 3,748.00 .00
Run by Mandy Hall on 03/18/2024 12:17:18 PM Page 3 of 15
FY 25 Cafeteria Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference vs
Adopted
Fund 33 - School Cafeteria Fund
REVENUE
Locations 113 - Carver Elementary
Function 65 - Food Services
Sub-Function 65 - Food Services
Level 9 - District Wide
Program 510 - School Food Services
33-113-65-65-9-510-
62360
Natl School Lunch Program 10.555 .00 225,928.20 214,904.23 122,763.50 162,784.00 162,784.00 .00
33-113-65-65-9-510-
62365
Supply Chain Assistance 10.555 .00 10,140.41 15,769.75 168.00 5,000.00 .00 (5,000.00)
33-113-65-65-9-510-
62390
School Breakfast Program 10.553 .00 92,473.35 75,118.54 37,924.45 .00 .00 .00
33-113-65-65-9-510-
62395
Federal Aid - Commodities 28,510.22 30,876.17 31,887.75 .00 .00 .00 .00
33-113-65-65-9-510-
62397
Summer Food Service Program 10.559 48,225.17 15,290.80 .00 22,331.66 75,368.00 75,368.00 .00
33-113-65-65-9-510-
62398
Summer Food Service Program 10.559 -
CARES
191,451.70 .00 .00 .00 .00 .00 .00
33-113-65-65-9-510-
63010
Appropriated from Fund Balance .00 .00 .00 .00 .00 35,000.00 35,000.00
33-113-65-65-9-510-
63030
Sale of Breakfasts 6.52 .00 .00 .00 2,902.00 2,902.00 .00
33-113-65-65-9-510-
63035
Sale of Lunches 29.14 .00 8.60 30.00 33,830.00 33,830.00 .00
33-113-65-65-9-510-
63036
Sale - A La Carte 323.69 142.16 8,602.78 7,334.05 37,720.00 37,720.00 .00
33-113-65-65-9-510-
63037
Sale - Adult 1,365.58 1,256.21 916.05 1,106.25 3,163.00 3,163.00 .00
33-113-65-65-9-510-
63040
Rebate Income 1,151.71 1,437.35 1,184.14 463.95 300.00 300.00 .00
33-113-65-65-9-510-
63045
Catering/Special Events .00 49.11 187.50 .00 .00 .00 .00
33-113-65-65-9-510-
63050
Miscellaneous Income .00 .00 .95 .00 .00 .00 .00
33-113-65-65-9-510-
63801
Interest Income 288.55 326.62 6,733.74 4,636.76 1,000.00 1,000.00 .00
33-113-65-65-9-510-
69999
Contingencies .00 .00 .00 .00 .00 25,000.00 25,000.00
Program 510 - School Food Services Totals $273,782.88 $383,924.46 $363,369.64 $198,104.26 $329,333.00 $384,333.00 $55,000.00
Level 9 - District Wide Totals $273,782.88 $383,924.46 $363,369.64 $198,104.26 $329,333.00 $384,333.00 $55,000.00
Sub-Function 65 - Food Services Totals $273,782.88 $383,924.46 $363,369.64 $198,104.26 $329,333.00 $384,333.00 $55,000.00
Function 65 - Food Services Totals $273,782.88 $383,924.46 $363,369.64 $198,104.26 $329,333.00 $384,333.00 $55,000.00
Locations 113 - Carver Elementary Totals $273,782.88 $383,924.46 $363,369.64 $198,104.26 $329,333.00 $384,333.00 $55,000.00
Run by Mandy Hall on 03/18/2024 12:17:18 PM Page 4 of 15
FY 25 Cafeteria Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference vs
Adopted
Fund 33 - School Cafeteria Fund
REVENUE
Locations 114 - West Salem Elementary
Function 65 - Food Services
Sub-Function 65 - Food Services
Level 9 - District Wide
Program 510 - School Food Services
33-114-65-65-9-510-
61116
State School Meals Expansion-Lunch .00 .00 664.40 254.40 .00 .00 .00
33-114-65-65-9-510-
61117
State School Meals Expansion-Breakfast .00 .00 324.00 123.00 .00 .00 .00
33-114-65-65-9-510-
61118
State School Lunch Program 2,054.86 2,263.74 2,030.10 .00 3,518.00 3,518.00 .00
33-114-65-65-9-510-
61351
State School Breakfast Incentive Grant .00 1,816.87 4,990.99 833.00 3,748.00 3,748.00 .00
33-114-65-65-9-510-
62360
Natl School Lunch Program 10.555 .00 190,634.99 91,687.21 58,784.80 155,189.00 155,189.00 .00
33-114-65-65-9-510-
62365
Supply Chain Assistance 10.555 .00 6,971.53 10,841.08 115.50 5,000.00 .00 (5,000.00)
33-114-65-65-9-510-
62390
School Breakfast Program 10.553 .00 79,063.97 36,140.26 25,583.92 .00 .00 .00
33-114-65-65-9-510-
62395
Federal Aid - Commodities 19,334.92 31,186.41 29,904.39 .00 .00 .00 .00
33-114-65-65-9-510-
62398
Summer Food Service Program 10.559 -
CARES
150,363.19 .00 .00 .00 .00 .00 .00
33-114-65-65-9-510-
63030
Sale of Breakfasts 15.73 .00 9,586.35 6,523.40 2,770.00 2,770.00 .00
33-114-65-65-9-510-
63035
Sale of Lunches 180.69 .00 49,897.32 37,553.80 32,284.00 32,284.00 .00
33-114-65-65-9-510-
63036
Sale - A La Carte 177.37 187.02 21,069.84 17,917.80 35,997.00 35,997.00 .00
33-114-65-65-9-510-
63037
Sale - Adult 2,837.36 3,795.60 3,263.44 2,770.80 3,018.00 3,018.00 .00
33-114-65-65-9-510-
63040
Rebate Income 1,151.71 1,437.35 1,169.14 463.96 300.00 300.00 .00
33-114-65-65-9-510-
63801
Interest Income 288.55 326.62 6,733.74 4,636.76 1,000.00 1,000.00 .00
33-114-65-65-9-510-
69999
Contingencies .00 .00 .00 .00 .00 25,000.00 25,000.00
Program 510 - School Food Services Totals $176,404.38 $317,684.10 $268,302.26 $155,561.14 $242,824.00 $262,824.00 $20,000.00
Level 9 - District Wide Totals $176,404.38 $317,684.10 $268,302.26 $155,561.14 $242,824.00 $262,824.00 $20,000.00
Sub-Function 65 - Food Services Totals $176,404.38 $317,684.10 $268,302.26 $155,561.14 $242,824.00 $262,824.00 $20,000.00
Function 65 - Food Services Totals $176,404.38 $317,684.10 $268,302.26 $155,561.14 $242,824.00 $262,824.00 $20,000.00
Locations 114 - West Salem Elementary Totals $176,404.38 $317,684.10 $268,302.26 $155,561.14 $242,824.00 $262,824.00 $20,000.00
Run by Mandy Hall on 03/18/2024 12:17:18 PM Page 5 of 15
FY 25 Cafeteria Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference vs
Adopted
Fund 33 - School Cafeteria Fund
REVENUE
Locations 115 - South Salem Elementary
Function 65 - Food Services
Sub-Function 65 - Food Services
Level 9 - District Wide
Program 510 - School Food Services
33-115-65-65-9-510-
61116
State School Meals Expansion-Lunch .00 .00 1,429.60 765.20 .00 .00 .00
33-115-65-65-9-510-
61117
State School Meals Expansion-Breakfast .00 .00 578.10 276.60 .00 .00 .00
33-115-65-65-9-510-
61118
State School Lunch Program 1,938.39 2,808.48 1,845.55 .00 3,518.00 3,518.00 .00
33-115-65-65-9-510-
61351
State School Breakfast Incentive Grant .00 1,968.23 4,658.21 640.80 3,748.00 3,748.00 .00
33-115-65-65-9-510-
62360
Natl School Lunch Program 10.555 .00 183,720.61 106,972.33 61,437.85 140,797.00 140,797.00 .00
33-115-65-65-9-510-
62365
Supply Chain Assistance 10.555 .00 8,872.87 13,134.55 147.00 5,000.00 .00 (5,000.00)
33-115-65-65-9-510-
62390
School Breakfast Program 10.553 .00 74,632.15 30,557.28 17,883.91 .00 .00 .00
33-115-65-65-9-510-
62395
Federal Aid - Commodities 19,436.30 30,575.00 29,462.83 .00 .00 .00 .00
33-115-65-65-9-510-
62397
Summer Food Service Program 10.559 42,106.37 55,375.00 .00 .00 .00 .00 .00
33-115-65-65-9-510-
62398
Summer Food Service Program 10.559 -
CARES
153,694.25 .00 .00 .00 .00 .00 .00
33-115-65-65-9-510-
63030
Sale of Breakfasts 12.02 .00 6,109.34 5,359.90 2,518.00 2,518.00 .00
33-115-65-65-9-510-
63035
Sale of Lunches 53.27 .00 42,804.78 34,336.60 29,357.00 29,357.00 .00
33-115-65-65-9-510-
63036
Sale - A La Carte 199.09 2,677.06 16,080.38 14,756.37 32,733.00 32,733.00 .00
33-115-65-65-9-510-
63037
Sale - Adult 2,687.70 2,385.69 2,758.73 1,669.95 2,745.00 2,745.00 .00
33-115-65-65-9-510-
63040
Rebate Income 1,138.61 1,432.60 1,175.39 463.96 300.00 300.00 .00
33-115-65-65-9-510-
63801
Interest Income 288.55 326.62 6,733.74 4,636.76 1,000.00 1,000.00 .00
33-115-65-65-9-510-
69999
Contingencies .00 .00 .00 .00 .00 25,000.00 25,000.00
Program 510 - School Food Services Totals $221,554.55 $364,774.31 $264,300.81 $142,374.90 $221,716.00 $241,716.00 $20,000.00
Level 9 - District Wide Totals $221,554.55 $364,774.31 $264,300.81 $142,374.90 $221,716.00 $241,716.00 $20,000.00
Sub-Function 65 - Food Services Totals $221,554.55 $364,774.31 $264,300.81 $142,374.90 $221,716.00 $241,716.00 $20,000.00
Function 65 - Food Services Totals $221,554.55 $364,774.31 $264,300.81 $142,374.90 $221,716.00 $241,716.00 $20,000.00
Locations 115 - South Salem Elementary Totals $221,554.55 $364,774.31 $264,300.81 $142,374.90 $221,716.00 $241,716.00 $20,000.00
Run by Mandy Hall on 03/18/2024 12:17:19 PM Page 6 of 15
FY 25 Cafeteria Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference vs
Adopted
Fund 33 - School Cafeteria Fund
REVENUE
Locations 116 - East Salem Elementary
Function 65 - Food Services
Sub-Function 65 - Food Services
Level 9 - District Wide
Program 510 - School Food Services
33-116-65-65-9-510-
61118
State School Lunch Program 2,689.37 2,546.61 2,399.22 .00 3,518.00 3,518.00 .00
33-116-65-65-9-510-
61351
State School Breakfast Incentive Grant .00 2,876.72 7,320.08 1,794.20 3,748.00 3,748.00 .00
33-116-65-65-9-510-
62360
Natl School Lunch Program 10.555 .00 241,520.44 178,467.09 122,360.15 143,995.00 143,995.00 .00
33-116-65-65-9-510-
62365
Supply Chain Assistance 10.555 .00 7,605.31 12,490.55 126.00 5,000.00 .00 (5,000.00)
33-116-65-65-9-510-
62390
School Breakfast Program 10.553 .00 116,234.50 91,290.71 63,112.42 .00 .00 .00
33-116-65-65-9-510-
62395
Federal Aid - Commodities 22,639.72 31,281.31 30,426.71 .00 .00 .00 .00
33-116-65-65-9-510-
62397
Summer Food Service Program 10.559 917.84 .00 .00 .00 .00 .00 .00
33-116-65-65-9-510-
62398
Summer Food Service Program 10.559 -
CARES
184,886.07 .00 .00 .00 .00 .00 .00
33-116-65-65-9-510-
62400
NSLP Equipment Grant 10.579 .00 14,790.00 .00 .00 .00 .00 .00
33-116-65-65-9-510-
63010
Appropriated from Fund Balance .00 .00 .00 .00 .00 35,000.00 35,000.00
33-116-65-65-9-510-
63020
Sale Of Property/Equipment .00 509.00 .00 .00 .00 .00 .00
33-116-65-65-9-510-
63030
Sale of Breakfasts 68.34 .00 37.94 .00 2,574.00 2,574.00 .00
33-116-65-65-9-510-
63035
Sale of Lunches 200.28 .00 187.34 .00 30,007.00 30,007.00 .00
33-116-65-65-9-510-
63036
Sale - A La Carte 30.54 687.02 12,697.02 5,169.50 33,458.00 33,458.00 .00
33-116-65-65-9-510-
63037
Sale - Adult 3,459.44 3,849.49 2,990.18 2,232.10 2,805.00 2,805.00 .00
33-116-65-65-9-510-
63040
Rebate Income 1,151.73 1,437.35 1,169.14 546.81 300.00 300.00 .00
33-116-65-65-9-510-
63801
Interest Income 288.41 326.63 6,733.67 4,636.75 1,000.00 1,000.00 .00
33-116-65-65-9-510-
69999
Contingencies .00 .00 .00 .00 .00 25,000.00 25,000.00
Program 510 - School Food Services Totals $216,331.74 $423,664.38 $346,209.65 $199,977.93 $226,405.00 $281,405.00 $55,000.00
Level 9 - District Wide Totals $216,331.74 $423,664.38 $346,209.65 $199,977.93 $226,405.00 $281,405.00 $55,000.00
Sub-Function 65 - Food Services Totals $216,331.74 $423,664.38 $346,209.65 $199,977.93 $226,405.00 $281,405.00 $55,000.00
Function 65 - Food Services Totals $216,331.74 $423,664.38 $346,209.65 $199,977.93 $226,405.00 $281,405.00 $55,000.00
Locations 116 - East Salem Elementary Totals $216,331.74 $423,664.38 $346,209.65 $199,977.93 $226,405.00 $281,405.00 $55,000.00
Run by Mandy Hall on 03/18/2024 12:17:19 PM Page 7 of 15
FY 25 Cafeteria Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference vs
Adopted
Fund 33 - School Cafeteria Fund
REVENUE TOTALS $1,650,388.16 $2,922,971.78 $2,429,655.52 $1,471,760.39 $2,285,696.00 $2,505,696.00 $220,000.00
EXPENSE
Locations 111 - Salem High School
Function 65 - Food Services
Sub-Function 65 - Food Services
Level 9 - District Wide
Program 510 - School Food Services
33-111-65-65-9-510-
71192
Compensation-Cafeteria 200,253.46 215,751.24 216,548.30 123,349.65 349,985.00 349,985.00 .00
33-111-65-65-9-510-
71200
Compensation-OT 5,717.27 6,276.10 3,765.61 .00 3,500.00 3,500.00 .00
33-111-65-65-9-510-
71520
Compensation-Substitutes .00 .00 .00 .00 1,000.00 1,000.00 .00
33-111-65-65-9-510-
71665
Bonus Payments To Teachers 4,644.00 .00 6,192.00 .00 .00 .00 .00
33-111-65-65-9-510-
72100
FICA 16,678.67 18,719.60 19,977.88 9,474.03 67,489.00 67,489.00 .00
33-111-65-65-9-510-
72210
VRS Pension Contribution 7,853.87 8,290.66 7,433.83 1,507.32 10,485.00 10,485.00 .00
33-111-65-65-9-510-
72300
Group Health and Dental Insurance 41,355.18 43,137.06 43,313.83 23,202.38 55,689.00 55,689.00 .00
33-111-65-65-9-510-
72400
VRS Group Life Insurance 862.69 963.10 1,165.83 354.12 1,464.00 1,464.00 .00
33-111-65-65-9-510-
72750
VRS Retiree Health Care Credit 599.70 838.10 991.33 293.30 1,256.00 1,256.00 .00
33-111-65-65-9-510-
73020
Commodity Storage Services 3,174.38 3,239.83 3,483.28 2,319.17 4,000.00 4,000.00 .00
33-111-65-65-9-510-
73037
Contractual Services - Other 22,302.87 18,139.60 17,936.58 11,686.64 51,713.00 51,713.00 .00
33-111-65-65-9-510-
73178
Repair/Maint - POS Terminals 6,324.38 12,646.96 8,600.43 6,248.86 12,600.00 12,600.00 .00
33-111-65-65-9-510-
73180
Repair/Maint - Other Contracted 7,742.41 8,469.29 15,760.13 41,327.13 10,000.00 10,000.00 .00
33-111-65-65-9-510-
75850
Bank Charges .00 20.00 .00 .00 .00 .00 .00
33-111-65-65-9-510-
76055
Machines, Equipment and Tools <$5,000 .00 .00 4,018.56 .00 .00 .00 .00
33-111-65-65-9-510-
76088
Special Events Costs 2,000.00 .00 .00 .00 3,000.00 3,000.00 .00
33-111-65-65-9-510-
76110
Supplies - Operational 17,276.73 17,794.01 18,311.40 10,395.70 21,479.00 21,479.00 .00
33-111-65-65-9-510-
76120
Food Products 103,181.49 164,098.80 178,135.11 78,301.42 236,150.00 231,150.00 (5,000.00)
33-111-65-65-9-510-
76530
Computer Supplies .00 .00 1,133.13 .00 .00 .00 .00
33-111-65-65-9-510-
76550
Uniforms 1,024.63 573.54 1,107.72 595.49 2,573.00 2,573.00 .00
Run by Mandy Hall on 03/18/2024 12:17:19 PM Page 8 of 15
FY 25 Cafeteria Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference vs
Adopted
Fund 33 - School Cafeteria Fund
EXPENSE
Locations 111 - Salem High School
Function 65 - Food Services
Sub-Function 65 - Food Services
Level 9 - District Wide
Program 510 - School Food Services
33-111-65-65-9-510-
78020
Furniture & Equipment >$5,000 .00 10,557.65 119,084.80 28,861.00 .00 30,000.00 30,000.00
33-111-65-65-9-510-
79999
Contingencies .00 .00 .00 .00 .00 25,000.00 25,000.00
Program 510 - School Food Services Totals $440,991.73 $529,515.54 $666,959.75 $337,916.21 $832,383.00 $882,383.00 $50,000.00
Level 9 - District Wide Totals $440,991.73 $529,515.54 $666,959.75 $337,916.21 $832,383.00 $882,383.00 $50,000.00
Sub-Function 65 - Food Services Totals $440,991.73 $529,515.54 $666,959.75 $337,916.21 $832,383.00 $882,383.00 $50,000.00
Function 65 - Food Services Totals $440,991.73 $529,515.54 $666,959.75 $337,916.21 $832,383.00 $882,383.00 $50,000.00
Locations 111 - Salem High School Totals $440,991.73 $529,515.54 $666,959.75 $337,916.21 $832,383.00 $882,383.00 $50,000.00
Locations 112 - Andrew Lewis Middle School
Function 65 - Food Services
Sub-Function 65 - Food Services
Level 9 - District Wide
Program 510 - School Food Services
33-112-65-65-9-510-
71192
Compensation-Cafeteria 161,708.90 147,715.11 176,446.25 109,644.85 203,588.00 203,588.00 .00
33-112-65-65-9-510-
71200
Compensation-OT 1,815.31 1,943.14 .00 .00 2,000.00 2,000.00 .00
33-112-65-65-9-510-
71520
Compensation-Substitutes .00 .00 .00 .00 729.00 729.00 .00
33-112-65-65-9-510-
71665
Bonus Payments To Teachers 1,548.00 .00 1,548.00 .00 .00 .00 .00
33-112-65-65-9-510-
72100
FICA 14,670.98 13,920.05 13,762.69 8,862.75 45,214.00 45,214.00 .00
33-112-65-65-9-510-
72210
VRS Pension Contribution 2,389.52 2,500.26 2,465.12 1,294.94 2,458.00 2,458.00 .00
33-112-65-65-9-510-
72300
Group Health and Dental Insurance 23,665.76 24,655.89 20,654.38 17,590.89 16,377.00 16,377.00 .00
33-112-65-65-9-510-
72400
VRS Group Life Insurance 227.53 291.50 324.60 205.84 347.00 347.00 .00
33-112-65-65-9-510-
72600
Unemployment Compensation 2,217.40 .00 .00 .00 .00 .00 .00
33-112-65-65-9-510-
72750
VRS Retiree Health Care Credit 115.49 245.80 268.90 170.52 288.00 288.00 .00
33-112-65-65-9-510-
73020
Commodity Storage Services 3,947.85 4,344.56 4,829.22 5,498.12 4,000.00 4,000.00 .00
33-112-65-65-9-510-
73037
Contractual Services - Other 22,225.86 18,166.30 17,963.50 11,659.62 37,698.00 37,698.00 .00
Run by Mandy Hall on 03/18/2024 12:17:19 PM Page 9 of 15
FY 25 Cafeteria Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference vs
Adopted
Fund 33 - School Cafeteria Fund
EXPENSE
Locations 112 - Andrew Lewis Middle School
Function 65 - Food Services
Sub-Function 65 - Food Services
Level 9 - District Wide
Program 510 - School Food Services
33-112-65-65-9-510-
73178
Repair/Maint - POS Terminals 6,532.46 12,839.86 7,985.67 5,499.37 9,185.00 9,185.00 .00
33-112-65-65-9-510-
73180
Repair/Maint - Other Contracted 3,647.30 2,238.24 12,511.54 15,735.66 8,000.00 8,000.00 .00
33-112-65-65-9-510-
75850
Bank Charges .00 50.00 .00 .00 .00 .00 .00
33-112-65-65-9-510-
76055
Machines, Equipment and Tools <$5,000 .00 .00 7,760.00 .00 .00 .00 .00
33-112-65-65-9-510-
76110
Supplies - Operational 16,284.95 17,350.89 13,596.60 9,595.25 15,658.00 15,658.00 .00
33-112-65-65-9-510-
76120
Food Products 92,772.92 177,437.16 200,561.26 81,756.80 175,198.00 170,198.00 (5,000.00)
33-112-65-65-9-510-
76530
Computer Supplies .00 .00 1,133.13 .00 .00 .00 .00
33-112-65-65-9-510-
76550
Uniforms 834.29 573.42 523.03 546.09 1,875.00 1,875.00 .00
33-112-65-65-9-510-
78020
Furniture & Equipment >$5,000 9,597.00 .00 .00 33,969.50 .00 .00 .00
33-112-65-65-9-510-
79999
Contingencies .00 .00 .00 .00 .00 25,000.00 25,000.00
Program 510 - School Food Services Totals $364,201.52 $424,272.18 $482,333.89 $302,030.20 $522,615.00 $542,615.00 $20,000.00
Level 9 - District Wide Totals $364,201.52 $424,272.18 $482,333.89 $302,030.20 $522,615.00 $542,615.00 $20,000.00
Sub-Function 65 - Food Services Totals $364,201.52 $424,272.18 $482,333.89 $302,030.20 $522,615.00 $542,615.00 $20,000.00
Function 65 - Food Services Totals $364,201.52 $424,272.18 $482,333.89 $302,030.20 $522,615.00 $542,615.00 $20,000.00
Locations 112 - Andrew Lewis Middle School Totals $364,201.52 $424,272.18 $482,333.89 $302,030.20 $522,615.00 $542,615.00 $20,000.00
Locations 113 - Carver Elementary
Function 65 - Food Services
Sub-Function 65 - Food Services
Level 9 - District Wide
Program 510 - School Food Services
33-113-65-65-9-510-
71192
Compensation-Cafeteria 108,406.11 112,747.22 137,518.82 82,876.16 87,775.00 87,775.00 .00
33-113-65-65-9-510-
71200
Compensation-OT 908.18 1,784.95 .00 .00 1,500.00 1,500.00 .00
33-113-65-65-9-510-
71520
Compensation-Substitutes .00 211.20 .00 .00 343.00 343.00 .00
33-113-65-65-9-510-
72100
FICA 10,598.42 11,723.38 16,787.74 7,665.57 20,690.00 20,690.00 .00
Run by Mandy Hall on 03/18/2024 12:17:19 PM Page 10 of 15
FY 25 Cafeteria Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference vs
Adopted
Fund 33 - School Cafeteria Fund
EXPENSE
Locations 113 - Carver Elementary
Function 65 - Food Services
Sub-Function 65 - Food Services
Level 9 - District Wide
Program 510 - School Food Services
33-113-65-65-9-510-
72210
VRS Pension Contribution 1,999.02 1,999.96 2,000.02 1,000.00 1,960.00 1,960.00 .00
33-113-65-65-9-510-
72300
Group Health and Dental Insurance 14,300.84 16,768.27 11,258.58 11,549.59 7,900.00 7,900.00 .00
33-113-65-65-9-510-
73020
Commodity Storage Services 1,663.73 3,058.04 1,841.38 1,263.70 2,000.00 2,000.00 .00
33-113-65-65-9-510-
73037
Contractual Services - Other 20,672.22 18,134.07 17,909.50 11,578.68 17,720.00 17,720.00 .00
33-113-65-65-9-510-
73178
Repair/Maint - POS Terminals 5,564.38 11,874.83 7,994.68 5,301.36 4,318.00 4,318.00 .00
33-113-65-65-9-510-
73180
Repair/Maint - Other Contracted 6,268.96 3,636.56 15,407.45 9,566.72 8,000.00 8,000.00 .00
33-113-65-65-9-510-
75850
Bank Charges .00 110.00 .00 .00 .00 .00 .00
33-113-65-65-9-510-
76055
Machines, Equipment and Tools <$5,000 .00 .00 1,940.00 .00 .00 .00 .00
33-113-65-65-9-510-
76110
Supplies - Operational 14,451.85 16,365.90 13,471.28 9,206.99 7,360.00 7,360.00 .00
33-113-65-65-9-510-
76120
Food Products 95,818.63 145,241.34 165,597.88 80,773.71 88,308.00 83,308.00 (5,000.00)
33-113-65-65-9-510-
76530
Computer Supplies .00 .00 1,133.13 .00 .00 .00 .00
33-113-65-65-9-510-
76550
Uniforms 667.69 573.39 59.11 519.24 882.00 882.00 .00
33-113-65-65-9-510-
78020
Furniture & Equipment >$5,000 .00 .00 .00 .00 .00 35,000.00 35,000.00
33-113-65-65-9-510-
79999
Contingencies .00 .00 .00 .00 .00 25,000.00 25,000.00
Program 510 - School Food Services Totals $281,320.03 $344,229.11 $392,919.57 $221,301.72 $248,756.00 $303,756.00 $55,000.00
Level 9 - District Wide Totals $281,320.03 $344,229.11 $392,919.57 $221,301.72 $248,756.00 $303,756.00 $55,000.00
Sub-Function 65 - Food Services Totals $281,320.03 $344,229.11 $392,919.57 $221,301.72 $248,756.00 $303,756.00 $55,000.00
Function 65 - Food Services Totals $281,320.03 $344,229.11 $392,919.57 $221,301.72 $248,756.00 $303,756.00 $55,000.00
Locations 113 - Carver Elementary Totals $281,320.03 $344,229.11 $392,919.57 $221,301.72 $248,756.00 $303,756.00 $55,000.00
Run by Mandy Hall on 03/18/2024 12:17:19 PM Page 11 of 15
FY 25 Cafeteria Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference vs
Adopted
Fund 33 - School Cafeteria Fund
EXPENSE
Locations 114 - West Salem Elementary
Function 65 - Food Services
Sub-Function 65 - Food Services
Level 9 - District Wide
Program 510 - School Food Services
33-114-65-65-9-510-
71192
Compensation-Cafeteria 98,427.49 114,535.07 113,331.42 70,112.63 84,133.00 84,133.00 .00
33-114-65-65-9-510-
71200
Compensation-OT 357.94 2,089.99 .00 .00 1,500.00 1,500.00 .00
33-114-65-65-9-510-
71520
Compensation-Substitutes .00 40.65 .00 .00 327.00 327.00 .00
33-114-65-65-9-510-
72100
FICA 9,674.33 11,741.31 11,942.90 6,844.90 19,778.00 19,778.00 .00
33-114-65-65-9-510-
72210
VRS Pension Contribution 1,999.02 1,999.96 2,000.02 1,000.00 1,960.00 1,960.00 .00
33-114-65-65-9-510-
72300
Group Health and Dental Insurance 13,743.20 16,807.65 11,800.04 8,307.75 7,900.00 7,900.00 .00
33-114-65-65-9-510-
72600
Unemployment Compensation 2,627.63 .00 .00 .00 .00 .00 .00
33-114-65-65-9-510-
73020
Commodity Storage Services 1,442.93 1,585.07 1,715.26 1,182.09 2,000.00 2,000.00 .00
33-114-65-65-9-510-
73037
Contractual Services - Other 21,017.11 18,139.08 17,909.72 11,551.68 16,911.00 16,911.00 .00
33-114-65-65-9-510-
73178
Repair/Maint - POS Terminals 5,853.69 12,215.08 7,589.70 5,301.33 4,120.00 4,120.00 .00
33-114-65-65-9-510-
73180
Repair/Maint - Other Contracted 4,828.12 3,462.18 4,315.84 6,236.88 7,000.00 7,000.00 .00
33-114-65-65-9-510-
75850
Bank Charges .00 20.00 .00 .00 .00 .00 .00
33-114-65-65-9-510-
76055
Machines, Equipment and Tools <$5,000 800.00 .00 1,940.00 .00 .00 .00 .00
33-114-65-65-9-510-
76110
Supplies - Operational 15,735.26 16,047.57 13,312.97 9,595.23 7,024.00 7,024.00 .00
33-114-65-65-9-510-
76120
Food Products 64,066.71 141,738.54 155,297.98 77,220.54 84,788.00 79,788.00 (5,000.00)
33-114-65-65-9-510-
76530
Computer Supplies .00 .00 1,133.13 .00 .00 .00 .00
33-114-65-65-9-510-
76550
Uniforms 596.31 1,930.03 59.13 519.23 841.00 841.00 .00
33-114-65-65-9-510-
78020
Furniture & Equipment >$5,000 17,050.00 .00 .00 15,411.18 .00 .00 .00
33-114-65-65-9-510-
79999
Contingencies .00 .00 .00 .00 .00 25,000.00 25,000.00
Program 510 - School Food Services Totals $258,219.74 $342,352.18 $342,348.11 $213,283.44 $238,282.00 $258,282.00 $20,000.00
Level 9 - District Wide Totals $258,219.74 $342,352.18 $342,348.11 $213,283.44 $238,282.00 $258,282.00 $20,000.00
Sub-Function 65 - Food Services Totals $258,219.74 $342,352.18 $342,348.11 $213,283.44 $238,282.00 $258,282.00 $20,000.00
Run by Mandy Hall on 03/18/2024 12:17:19 PM Page 12 of 15
FY 25 Cafeteria Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference vs
Adopted
Fund 33 - School Cafeteria Fund
EXPENSE
Locations 114 - West Salem Elementary
Function 65 - Food Services Totals $258,219.74 $342,352.18 $342,348.11 $213,283.44 $238,282.00 $258,282.00 $20,000.00
Locations 114 - West Salem Elementary Totals $258,219.74 $342,352.18 $342,348.11 $213,283.44 $238,282.00 $258,282.00 $20,000.00
Locations 115 - South Salem Elementary
Function 65 - Food Services
Sub-Function 65 - Food Services
Level 9 - District Wide
Program 510 - School Food Services
33-115-65-65-9-510-
71192
Compensation-Cafeteria 104,674.49 114,817.66 106,806.50 66,477.04 77,233.00 77,233.00 .00
33-115-65-65-9-510-
71200
Compensation-OT 218.76 1,678.78 .00 .00 1,500.00 1,500.00 .00
33-115-65-65-9-510-
71520
Compensation-Substitutes 79.89 209.60 .00 .00 297.00 297.00 .00
33-115-65-65-9-510-
71665
Bonus Payments To Teachers 1,548.00 .00 .00 .00 .00 .00 .00
33-115-65-65-9-510-
72100
FICA 9,964.84 12,721.74 11,746.93 6,844.94 18,051.00 18,051.00 .00
33-115-65-65-9-510-
72210
VRS Pension Contribution 2,333.35 2,415.36 2,079.46 1,000.00 1,960.00 1,960.00 .00
33-115-65-65-9-510-
72300
Group Health and Dental Insurance 20,433.72 24,455.87 12,134.12 8,307.80 7,900.00 7,900.00 .00
33-115-65-65-9-510-
72400
VRS Group Life Insurance 194.78 242.00 55.44 .00 .00 .00 .00
33-115-65-65-9-510-
72750
VRS Retiree Health Care Credit 98.83 204.10 45.92 .00 .00 .00 .00
33-115-65-65-9-510-
73020
Commodity Storage Services 1,706.86 1,676.05 1,679.56 1,150.94 2,000.00 2,000.00 .00
33-115-65-65-9-510-
73037
Contractual Services - Other 20,638.52 18,161.08 17,909.50 11,578.68 15,377.00 15,377.00 .00
33-115-65-65-9-510-
73178
Repair/Maint - POS Terminals 6,197.20 12,067.84 8,399.66 5,301.34 3,747.00 3,747.00 .00
33-115-65-65-9-510-
73180
Repair/Maint - Other Contracted 6,010.40 2,626.17 6,922.51 9,483.74 6,000.00 6,000.00 .00
33-115-65-65-9-510-
76055
Machines, Equipment and Tools <$5,000 .00 .00 1,940.00 .00 .00 .00 .00
33-115-65-65-9-510-
76110
Supplies - Operational 14,518.09 17,630.67 12,953.69 9,595.25 6,387.00 6,387.00 .00
33-115-65-65-9-510-
76120
Food Products 63,303.40 143,377.52 153,004.92 77,222.05 78,118.00 73,118.00 (5,000.00)
33-115-65-65-9-510-
76530
Computer Supplies .00 .00 1,133.13 .00 .00 .00 .00
33-115-65-65-9-510-
76550
Uniforms 596.28 573.39 184.58 519.23 765.00 765.00 .00
33-115-65-65-9-510-
79999
Contingencies .00 .00 .00 .00 .00 25,000.00 25,000.00
Run by Mandy Hall on 03/18/2024 12:17:19 PM Page 13 of 15
FY 25 Cafeteria Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference vs
Adopted
Fund 33 - School Cafeteria Fund
EXPENSE
Locations 115 - South Salem Elementary
Function 65 - Food Services
Sub-Function 65 - Food Services
Level 9 - District Wide
Program 510 - School Food Services Totals $252,517.41 $352,857.83 $336,995.92 $197,481.01 $219,335.00 $239,335.00 $20,000.00
Level 9 - District Wide Totals $252,517.41 $352,857.83 $336,995.92 $197,481.01 $219,335.00 $239,335.00 $20,000.00
Sub-Function 65 - Food Services Totals $252,517.41 $352,857.83 $336,995.92 $197,481.01 $219,335.00 $239,335.00 $20,000.00
Function 65 - Food Services Totals $252,517.41 $352,857.83 $336,995.92 $197,481.01 $219,335.00 $239,335.00 $20,000.00
Locations 115 - South Salem Elementary Totals $252,517.41 $352,857.83 $336,995.92 $197,481.01 $219,335.00 $239,335.00 $20,000.00
Locations 116 - East Salem Elementary
Function 65 - Food Services
Sub-Function 65 - Food Services
Level 9 - District Wide
Program 510 - School Food Services
33-116-65-65-9-510-
71192
Compensation-Cafeteria 102,776.24 114,953.66 119,450.50 74,744.15 78,766.00 78,766.00 .00
33-116-65-65-9-510-
71200
Compensation-OT 675.71 2,295.41 117.25 .00 1,500.00 1,500.00 .00
33-116-65-65-9-510-
71520
Compensation-Substitutes .00 1,038.61 .00 .00 304.00 304.00 .00
33-116-65-65-9-510-
72100
FICA 9,848.94 12,048.94 11,936.00 6,844.96 18,435.00 18,435.00 .00
33-116-65-65-9-510-
72210
VRS Pension Contribution 1,999.02 1,999.96 2,000.02 1,000.00 1,960.00 1,960.00 .00
33-116-65-65-9-510-
72300
Group Health and Dental Insurance 13,595.02 16,768.28 11,109.64 8,307.80 7,900.00 7,900.00 .00
33-116-65-65-9-510-
73020
Commodity Storage Services 1,548.55 1,666.55 1,655.16 1,201.10 2,000.00 2,000.00 .00
33-116-65-65-9-510-
73037
Contractual Services - Other 21,327.27 18,139.18 17,936.50 11,578.62 15,718.00 15,718.00 .00
33-116-65-65-9-510-
73178
Repair/Maint - POS Terminals 5,566.40 12,640.36 7,589.68 5,301.35 3,830.00 3,830.00 .00
33-116-65-65-9-510-
73180
Repair/Maint - Other Contracted 3,583.47 4,896.08 14,953.45 8,524.67 7,000.00 7,000.00 .00
33-116-65-65-9-510-
75850
Bank Charges .00 28.00 .00 .00 .00 .00 .00
33-116-65-65-9-510-
76055
Machines, Equipment and Tools <$5,000 .00 .00 1,940.00 6,145.00 .00 .00 .00
33-116-65-65-9-510-
76110
Supplies - Operational 13,159.51 17,516.81 13,852.74 9,206.99 6,529.00 6,529.00 .00
33-116-65-65-9-510-
76120
Food Products 80,253.31 142,428.41 158,010.48 77,222.03 79,601.00 74,601.00 (5,000.00)
33-116-65-65-9-510-
76530
Computer Supplies .00 .00 1,133.13 .00 .00 .00 .00
Run by Mandy Hall on 03/18/2024 12:17:19 PM Page 14 of 15
FY 25 Cafeteria Budget for Approval
Budget Year 2025
G/L Account Account Description
2021 Actual
Amount
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2024 Adopted
Budget
2025 City
Council/Board
Approval
Difference vs
Adopted
Fund 33 - School Cafeteria Fund
EXPENSE
Locations 116 - East Salem Elementary
Function 65 - Food Services
Sub-Function 65 - Food Services
Level 9 - District Wide
Program 510 - School Food Services
33-116-65-65-9-510-
76550
Uniforms 667.69 573.40 331.39 519.24 782.00 782.00 .00
33-116-65-65-9-510-
78020
Furniture & Equipment >$5,000 .00 14,790.00 .00 .00 .00 35,000.00 35,000.00
33-116-65-65-9-510-
79999
Contingencies .00 .00 .00 .00 .00 25,000.00 25,000.00
Program 510 - School Food Services Totals $255,001.13 $361,783.65 $362,015.94 $210,595.91 $224,325.00 $279,325.00 $55,000.00
Level 9 - District Wide Totals $255,001.13 $361,783.65 $362,015.94 $210,595.91 $224,325.00 $279,325.00 $55,000.00
Sub-Function 65 - Food Services Totals $255,001.13 $361,783.65 $362,015.94 $210,595.91 $224,325.00 $279,325.00 $55,000.00
Function 65 - Food Services Totals $255,001.13 $361,783.65 $362,015.94 $210,595.91 $224,325.00 $279,325.00 $55,000.00
Locations 116 - East Salem Elementary Totals $255,001.13 $361,783.65 $362,015.94 $210,595.91 $224,325.00 $279,325.00 $55,000.00
EXPENSE TOTALS $1,852,251.56 $2,355,010.49 $2,583,573.18 $1,482,608.49 $2,285,696.00 $2,505,696.00 $220,000.00
Fund 33 - School Cafeteria Fund Totals
REVENUE TOTALS $1,650,388.16 $2,922,971.78 $2,429,655.52 $1,471,760.39 $2,285,696.00 $2,505,696.00 $220,000.00
EXPENSE TOTALS $1,852,251.56 $2,355,010.49 $2,583,573.18 $1,482,608.49 $2,285,696.00 $2,505,696.00 $220,000.00
Fund 33 - School Cafeteria Fund Totals ($201,863.40)$567,961.29 ($153,917.66)($10,848.10)$0.00 $0.00 $0.00
Net Grand Totals
REVENUE GRAND TOTALS $1,650,388.16 $2,922,971.78 $2,429,655.52 $1,471,760.39 $2,285,696.00 $2,505,696.00 $220,000.00
EXPENSE GRAND TOTALS $1,852,251.56 $2,355,010.49 $2,583,573.18 $1,482,608.49 $2,285,696.00 $2,505,696.00 $220,000.00
Net Grand Totals ($201,863.40)$567,961.29 ($153,917.66)($10,848.10)$0.00 $0.00 $0.00
Run by Mandy Hall on 03/18/2024 12:17:19 PM Page 15 of 15
Item # 6D
Date: 4/22/2024
AT A REGULAR MEETING OF THE CITY COUNCIL OF THE CITY OF SALEM, VIRGINIA
HELD AT CITY HALL
MEETING DATE: April 22, 2024
AGENDA ITEM: Consider setting date for a public hearing in accordance with
Section 22.1-29.1 of the Code of Virginia 1950, as amended,
regarding the appointment to fill the unexpired School Board term
of Rachel Thompson. (Suggest date of May 28, 2024).
SUBMITTED BY: Chris Dorsey, City Manager
SUMMARY OF INFORMATION:
The current term for School Board member Rachel Thompson expires on December 31,
2026. Due to Ms. Thompson’s recent judgeship appointment effective July 1, 2024, she will
be stepping down from the School Board. Per the Code of Virginia, Council must hold a public
hearing to receive the views of citizen within the school division at least seven days prior to
any appointment. No nominee or applicant whose name has not been considered at a public
hearing shall be appointed as a School Board member.
Pending Council direction to set the public hearing date for the May 28, 2024, regular City
Council meeting (or an alternate meeting date if Council elects), the City will provide public
notice of this date and request interested applicants submit a letter of interest and resume to
the office of the Clerk of Council for consideration and naming at the public hearing.
STAFF RECOMMENDATION:
Staff recommends Council set a public hearing on the appointment of school board members
and accept letters of interest and resumes from interested applicants for naming at this public
hearing.
Code of Virginia
Title 22.1. Education
Chapter 5. School Boards; Selection, Qualification and Salaries of Members
Article 1. General Provisions
§ 22.1-29.1. Public hearing before appointment of school boardmembers
At least seven days prior to the appointment of any school board member pursuant to the
provisions of this chapter, of §§ 15.2-410, 15.2-531, 15.2-627 or § 15.2-837, or of any municipal
charter, the appointing authority shall hold one or more public hearings to receive the views of
citizens within the school division. The appointing authority shall cause public notice to be given
at least seven days prior to any hearing by publication in a newspaper having a general
circulation within the school division. No nominee or applicant whose name has not been
considered at a public hearing shall be appointed as a school board member.
1985, c. 423; 1987, c. 430; 2023, cc. 506, 507.
The chapters of the acts of assembly referenced in the historical citation at the end of this
section(s) may not constitute a comprehensive list of such chapters and may exclude chapters
whose provisions have expired.
1 4/15/2024 12:00:00 AM
Item # 6E
Date: 4/22/2024
AT A REGULAR MEETING OF THE CITY COUNCIL OF THE CITY OF SALEM, VIRGINIA
HELD AT CITY HALL
MEETING DATE: April 22, 2024
AGENDA ITEM: Authorize the City Manager to finalize and execute documents
necessary to finalize a site assessment and planning grant for
Mowles Spring Park from the Virginia Economic Development
Partnership Authority; and appropriate the grant funds received.
SUBMITTED BY: Chris Dorsey, City Manager
SUMMARY OF INFORMATION:
Mowles Spring Park is comprised of approximately 300 acres in the southwest corner of the
City. A portion of the parcel contains a closed landfill. Previously, limited areas of the property
contained a City park and recreational access. At present, the utilization of the property is
limited for the City’s placement of inert fill material and periodic training by the Police
Department.
Due to the closed landfill status on a portion of the property, the City applied for and received
a Virginia Brownfields Restoration and Economic Redevelopment Assistance Fund Program
grant in the amount of $50,000 for the use in providing analysis of the property to inform any
future utilization opportunities. Additionally, the grant will provide $2,500 for the City’s
administrative costs related to the work.
The total budget for due diligence work on the parcel is $116,500. The City would be
responsible for the balance of funding necessary in the amount of $64,000. Funding is
available in the general fund contingency account.
The site assessment and planning scope includes: phase I environmental assessment, landfill
conditions evaluation, cultural resources evaluation, threatened and endangered species
evaluation, preliminary geotechnical evaluation, existing covenants evaluation, traffic analysis,
survey and plat work, subsurface utility engineering, and wetland delineation and jurisdictional
determination.
FISCAL IMPACT:
Acceptance of the grant will offset City expenditures necessary for due diligence to inform any
future utilization opportunities.
STAFF RECOMMENDATION:
Staff recommends Council authorize the City Manager to finalize and execute documents
necessary to finalize the grant, appropriate the grant funds, and authorize any of the grant not
spent in the current fiscal year be administratively appropriated in the subsequent fiscal year.
Page 1 of 18
VIRGINIA BROWNFIELDS RESTORATION AND ECONOMIC REDEVELOPMENT
ASSISTANCE FUND PROGRAM
SITE ASSESSMENT AND PLANNING GRANT
PERFORMANCE AGREEMENT
Executive Summary
Effective Date: 3/7/2024
Grantee: City of Salem, Virginia, a political subdivision of the Commonwealth of
Virginia
Project: Site Assessment and Planning: Phase I Environmental Site Assessment;
Landfill Conditions Evaluation; Cultural Resources Evaluation, Threatened
and Endangered Species Evaluation; Preliminary Geotechnical Evaluation;
Existing Covenants Evaluation; Traffic Analysis; Survey; Plat Preparation;
Subsurface Utility Engineering; and Wetland Delineation and Jurisdictional
Determination
Site: Property known as Mowles Spring Park property located at 3800 12 O’clock
Knob Road, Salem, Virginia 24153 (Tax Parcel Number: 270-1-1).
Grant: $50,000
Local Match: $64,000 as detailed in Exhibit A
Performance Date: 03/31/2025
Variations: N/A
Notices: if to the Grantee:
NAME: Thomas J. Miller
TITLE: Director of Economic Development
LOCALITY: City of Salem, Virginia
ADDRESS: 114 N. Broad Street
ADDRESS: Salem, Virginia 24153
EMAIL: tmiller@salemva.gov
[SIGNATURES APPEAR ON FOLLOWING PAGE,
FOLLOWED BY BODY OF AGREEMENT]
Page 2 of 18
WITNESS the following signatures as of the effective date, each having the same force
and effect as if set forth at the end of this agreement.
VIRGINIA ECONOMIC
DEVELOPMENT PARTNERSHIP
AUTHORITY
By: _____________________________
Name: Katherine Goodwin
Title: Interim VP, Incentives
Date: ___________________________
CITY OF SALEM, VIRGINIA
By: _____________________________
Name: ___________________________
Title: ___________________________
Date: ___________________________
SEEN AND ACKNOWLEDGED:
VIRGINIA DEPARTMENT OF
ENVIRONMENTAL QUALITY
By: ________________________
Name: Kathryn Perszyk
Title: Director, Division of Land Protection and Revitalization
Date: ______________________
VIRGINIA RESOURCES AUTHORITY
By: _________________________
Name: Shawn Crumlish
Title: Executive Director
Date: _______________________
Page 3 of 18
This PERFORMANCE AGREEMENT (this “Agreement”), dated as of the Effective Date, by
and between the VIRGINIA ECONOMIC DEVELOPMENT PARTNERSHIP
AUTHORITY (“VEDP”), a political subdivision of the Commonwealth of Virginia (the
“Commonwealth”), and the GRANTEE identified in the Executive Summary above, recites and
provides as follows:
Recitals:
1. The Virginia Brownfields Restoration and Economic Redevelopment Assistance Fund (the
“VBAF”) was established pursuant to § 10.1-1237 of the Code of Virginia of 1950, as amended
(the “Virginia Code”), to promote the restoration and redevelopment of brownfield sites in the
Commonwealth and to address environmental problems or obstacles to reuse so that such sites can
be effectively marketed to new economic development prospects;
2. The VBAF is administered by the Virginia Resources Authority (“VRA”), and VEDP
directs the distribution of grants from the VBAF;
3. VEDP, in consultation with the Virginia Department of Environmental Quality (“DEQ”),
has established guidelines for the awarding of Site Assessment and Planning Grants from the
VBAF;
4. The Grantee submitted an application for a Site Assessment and Planning Grant (the
“Grant”) to assist with the Investment (set forth in Exhibit A attached hereto) being made by or on
behalf of the Grantee for the Project at the Site;
5. VEDP, in consultation with DEQ and based upon the VBAF priorities, has awarded the
Grant to the Grantee for the Project;
6. VEDP and the Grantee desire to set forth their mutual understanding and agreement as to
the payout of the Grant, the use of the Grant proceeds, the obligations of the Grantee, and the
repayment by the Grantee of all or part of the Grant proceeds under certain circumstances, all of
which shall be governed by this Agreement; and
7. The restoration and redevelopment of brownfield sites and addressing environmental
problems or obstacles to reuse of such sites constitutes a valid public purpose for the expenditure
of public funds and is the animating purpose in making the Grant:
NOW, THEREFORE, in consideration of the foregoing, the mutual benefits, promises and
undertakings of the parties to this Agreement, and other good and valuable consideration, the
receipt and sufficiency of which are hereby acknowledged, the parties covenant and agree as
follows.
Page 4 of 18
Section 1. Construction and Definitions.
(a) Incorporated Terms: The Executive Summary, signature page and recitals
above, and exhibits attached hereto, all constitute integral parts of this Agreement and are
hereby incorporated by reference.
(b) Variations: To the extent any terms and conditions set forth in the
Variations section of the Executive Summary, if applicable, conflict with the terms and
conditions set forth below, the terms and conditions set forth in the Variations section of
the Executive Summary shall prevail.
(c) Definitions: As used in this Agreement, terms set forth in the first column
of the Executive Summary shall have the meanings ascribed thereto in the second column,
and the following terms shall have the following meanings:
“Asbestos Abatement Report” means a report in the form of Exhibit C attached
hereto, to be delivered by the Grantee in accordance with Section 4(c) (if applicable).
“Grant Report” means a report in the form of Exhibit B attached hereto, to be
delivered by the Grantee in accordance with Section 4(b).
“Investment” means expenditures by or on behalf of the Grantee associated with the
Project, including the Grant proceeds and the Local Match, to be made in accordance with
Exhibit A attached hereto.
“Local Match” means the required one-to-one match by the Grantee of the amount
of the Grant from public and/or private sources in either cash or documented reasonable
and necessary costs associated with the Project, to be included in the Investment, as
identified in the Executive Summary and Exhibit A attached hereto.
“Performance Date” means the date designated as such in the Executive Summary,
which is the date by which the Grantee expects to have completed the Project. If VEDP,
in consultation with DEQ, deems that good faith and reasonable efforts have been made
and are being made by the Grantee to complete the Project, the Performance Date may be
extended by up to 15 months and the date to which the Performance Date has been extended
shall be the “Performance Date” for the purposes of this Agreement.
Section 2. The Grant.
(a) The Grant: VEDP, in consultation with DEQ and based upon the VBAF priorities,
has awarded the Grant to the Grantee for the Project.
(b) Disbursement: Promptly after the full execution and delivery of this Agreement,
VEDP will forward a fully-executed copy of this Agreement to VRA, together with a direction to
Page 5 of 18
disburse the full amount of the Grant in one lump sum to the Grantee, by wire transfer in
accordance with the ACH instructions previously provided by the Grantee.
(c) Use of Grant Proceeds: The Grantee will expend the proceeds of the Grant only as
permitted by § 10.1-1237 of the Virginia Code and as part of the Investment in accordance with
Exhibit A attached hereto.
Section 3. Investment.
(a) Investment: The Grantee expects to make the Investment and complete the Project
on or before the Performance Date. As the Project is undertaken, adjustments to the Investment
may be needed. Except for de minimis adjustments (impacting, in the aggregate, less than 10% of
the Grant proceeds), adjustments to the Investment require the prior written approval of VEDP and
must be reflected on a revised Exhibit A provided to VEDP.
(b) Local Match: The Grantee will contribute the required Local Match toward the
Investment on or before the Performance Date.
Section 4. Reporting.
(a) Interim Reports: The Grantee shall provide an interim report on the progress of the
Project at such times as VEDP and DEQ may request.
(b) Grant Report: Promptly after completion of the Project, the Grantee will deliver
the Grant Report to VEDP. Such report must be completed, signed by an authorized representative
of the Grantee, and have copies of invoices and all other required supporting documentation
attached.
(c) Asbestos Abatement Report (if Applicable): If the Project involves the removal of
asbestos-containing material, the Grantee will, promptly after completion of the Project, deliver
the Asbestos Abatement Report to VEDP. Such report must be completed, signed by an authorized
representative of the Grantee, and have all required supporting documentation attached.
(d) Status Reports: After the Performance Date, at such times as VEDP and DEQ may
request, the Grantee shall provide a written detailed report satisfactory to VEDP and DEQ
providing an update on the Site, including whether (i) the Site was successfully marketed to a new
economic development prospect, and (ii) the Project generated any additional private investment
and job creation.
(e) Costs of Reporting: The costs of reporting shall be borne by the Grantee.
Page 6 of 18
Section 5. Repayment Obligations.
(a) If Investment is Less than Expected: If the Grant Report indicates that the Grantee
was able to complete the Project for less than the expected Investment, such that the amount of the
Grant proceeds exceeds the Local Match or the Grantee will not need all of the Grant proceeds
previously disbursed to the Grantee, the Grantee must repay to VEDP an amount equal to the
excess amount or the amount of the Grant proceeds no longer required.
(b) If Grant Proceeds are Misspent: If the Grant Report indicates, or any evidence
gathered by VEDP reveals, that any Grant proceeds have been expended on anything other than
the Investment, the Grantee must repay to VEDP the amount so misspent.
(c) Failure to Complete by Performance Date: If it is determined that the Grantee is
unable to complete the Project and expend the Grant proceeds by the Performance Date and the
Performance Date is not extended, the Grantee must repay to VEDP the unspent proceeds of the
Grant as of the Performance Date.
(d) Repayments to Fund: VEDP will provide written notification to the Grantee if any
repayment is due from the Grantee to VEDP under this Agreement. Within 60 days of receiving
such notification, the Grantee will make the repayment to VEDP, subject to appropriation. Any
repayment received by VEDP will be promptly transferred by VEDP to the VRA for redeposit to
the VBAF.
Section 6. Notices.
Formal notices and communications among the parties shall be given either by (i) personal
service, (ii) delivery by a reputable document delivery service that provides a receipt showing date
and time of delivery, (iii) mailing utilizing a certified or first class mail postage prepaid service of
the United States Postal Service that provides a receipt showing date and time of delivery, or (iv)
delivery by email with transmittal confirmation and confirmation of delivery, addressed as noted
below. Notices and communications personally delivered or delivered by document delivery
service shall be deemed effective upon receipt. Notices and communications mailed shall be
deemed effective on the second business day following deposit in the United States mail. Notices
and communications delivered by email shall be deemed effective the next business day, not less
than 24 hours, following the date of transmittal and confirmation of delivery to the intended
recipient. Such written notices and communications shall be addressed to:
if to the Grantee: see Executive Summary
Page 7 of 18
if to VEDP, to: with a copy to:
Virginia Economic Development Partnership Virginia Economic Development Partnership
One James Center, Suite 900 One James Center, Suite 900
901 East Cary Street 901 East Cary Street
Richmond, Virginia 23219 Richmond, Virginia 23219
Email: kellett@vedp.org Email: jcanup@vedp.org
Attention: Director of Compliance Attention: Assistant General Counsel
Section 7. Miscellaneous.
(a) Compliance with Laws: The Grantee hereby agrees that all proceeds of the Grant shall be
used for the Investment, and all work and activities associated with the Project will be performed
and conducted in full compliance with all applicable laws, rules, and regulations.
(b) Entire Agreement; Amendments: This Agreement constitutes the entire agreement between
the parties hereto as to the Grant, and may not be amended or modified, except in writing, signed
by each of the parties hereto. This Agreement shall be binding upon and inure to the benefit of
the parties hereto and their respective successors and assigns. The Grantee may not assign its
rights and obligations under this Agreement without the prior written consent of VEDP.
(c) Governing Law; Venue: This Agreement is made, and is intended to be performed, in the
Commonwealth and shall be construed and enforced in accordance with the laws of the
Commonwealth. Jurisdiction and venue for any litigation arising out of or involving this
Agreement shall lie in the Circuit Court of the City of Richmond, and such litigation shall be
brought only in such court. In the event this Agreement is subject to litigation, each party shall be
responsible for its own attorneys’ fees.
(d) Counterparts: This Agreement may be executed in one or more counterparts, each of
which shall be an original, and all of which together shall be one and the same instrument.
(e) Severability: If any provision of this Agreement is determined to be unenforceable, invalid,
or illegal, then the enforceability, validity and legality of the remaining provisions will not in any
way be affected or impaired, and such provision will be deemed to be restated to reflect the original
intentions of the parties as nearly as possible in accordance with applicable law.
[SIGNATURES APPEAR ON PAGE 2]
Exhibit A: Investment
Exhibit B: Form of Grant Report
Exhibit C: Form of Asbestos Abatement Report
Page 8 of 18
EXHIBIT A
INVESTMENT
Scope of Work:
Site Assessment and Planning: Phase I Environmental Site Assessment; Landfill Conditions
Evaluation; Cultural Resources Evaluation; Threatened and Endangered Species Evaluation;
Preliminary Geotechnical Evaluation; Existing Covenants Evaluation; Traffic Analysis; Survey;
Plat Preparation; Subsurface Utility Engineering; and Wetland Delineation and Jurisdictional
Determination
Project Budget:
City of Salem
Scope of Work
Budget/Sources of Funding
Page 9 of 18
EXHIBIT B
FORM OF GRANT REPORT
[ATTACHED]
Page 10 of 18
VIRGINIA BROWNFIELDS RESTORATION AND ECONOMIC
REDEVELOPMENT ASSISTANCE FUND PROGRAM
SITE ASSESSMENT AND PLANNING GRANT
GRANT REPORT
Project Summary
Grantee: City of Salem, Virginia, a political
subdivision of the Commonwealth of
Virginia
Site:
Property known as Mowles Spring Park
property located at 3800 12 O’clock Knob
Road, Salem, Virginia 24153 (Tax Parcel
Number: 270-1-1).
Grant Amount: $50,000
Effective Date of Performance Agreement: 3/7/2024
Performance Date: 3/31/2025
Project Report
1. Project Summary. Provide a brief summary of the outcome of the Project:
Page 11 of 18
2. Adjustments to Scope of Work. In the table below, report any adjustments to the scope of
work for the Project (as set forth in Exhibit A to the Performance Agreement) and
associated costs (or check the box if no adjustments were made).
☐ There were no adjustments to the Scope of Work for the Project.
ADJUSTMENTS TO SCOPE OF WORK FOR PROJECT
Scope of Work
Adjustment
Budget
Source
Local Match EPA Grant
Share
VBAF Grant
Share
TOTAL $____________ $____________ $____________ $____________
3. Enhanced Value. Provide assessment values for the Site before the Grant and after
completion of the Project:
Before Grant After Project
Completion
Assessed Property Value: $____________ $____________
4. Reports. Attach complete copies of all studies and reports performed and obtained in
connection with the Project. Such studies and reports will be subject to review and requests
for supporting documentation and additional materials.
Page 12 of 18
5. VRP Enrollment. The Site is enrolled in the Virginia Voluntary Remediation Program (the
“VRP”) (check appropriate box):
Yes ☐ No ☐
6. Invoices. Attach complete copies of all invoices for the Project.
7. Site Photographs. Attach before and after photographs of the Site.
CERTIFICATION BY A REPRESENTATIVE OF THE GRANTEE:
By my signature below, I hereby certify that: (i) I have examined this Grant Report and the
information provided is true, correct, and complete in all respects, and all required documentation
is attached; (ii) data collected with respect to the Site reflects certification by the Virginia Division
of Consolidated Laboratory Services (DCLS) Virginia Environmental Laboratory Accreditation
Program (VELAP); (iii) if the Site is not enrolled in the VRP, the Project has met appropriate
standards of care for reuse of the Site in accordance with the VRP, and the Grantee will maintain
all records for facilitating potential future brownfields revitalization of the Site, to demonstrate
appropriate care, and to facilitate potential future enrollment in the VRP if necessary; (iv) the Grant
proceeds have been used exclusively for the Project in accordance with the Performance
Agreement, and any unused Grant proceeds will be promptly repaid to VEDP; (v) the Grantee is
delivering a signed and complete Asbestos Abatement Report simultaneously with this Grant
Report (if applicable); and (vi) all work and activities associated with the Project were performed
and conducted in full compliance with all applicable laws, rules, and regulations.
WITNESS the following signature.
Grantee: CITY OF SALEM, VIRGINIA
Submitted by: ________________________________________ ____________________
Signature of Official Title
Name: ____________________________
Print Name
Date: ____________________________
Page 13 of 18
EXHIBIT C
FORM OF ASBESTOS ABATEMENT REPORT
[ATTACHED]
Page 14 of 18
VIRGINIA BROWNFIELDS RESTORATION AND ECONOMIC
REDEVELOPMENT ASSISTANCE FUND PROGRAM
SITE ASSESSMENT AND PLANNING GRANT
ASBESTOS ABATEMENT REPORT
Project Summary
Grantee: City of Salem, Virginia, a political
subdivision of the Commonwealth of
Virginia
Site:
Property known as Mowles Spring Park
property located at 3800 12 O’clock Knob
Road, Salem, Virginia 24153 (Tax Parcel
Number: 270-1-1).
Grant Amount: $50,000
Effective Date of Performance Agreement: 3/7/2024
Performance Date: 3/31/2025
Asbestos Abatement Report
1. Introduction and Project Description. Provide a brief summary of the asbestos abatement
portion of the Project and its outcome (based on the Asbestos Survey Report):
Page 15 of 18
2. Notifications. In the space below, describe any notifications received from the
Environmental Protection Agency (EPA) and/or the Virginia Occupational Health and
Safety Compliance Program (VOSH) (or check the box if no such notifications were
received).
☐ No such notifications were received in connection with the Project.
3. General Observations. In the space below, provide any general observations of which the
VBAF Review Committee should be aware regarding the asbestos and any lead paint
abatement processes for this Project.
4. Air Monitoring Reports. In the space below, generally summarize the findings set forth in
the Asbestos Air Monitoring Report(s) obtained in connection with this Project, including
any abatement and clearance.
Page 16 of 18
5. Special Waste Shipments. In the space below, summarize any special waste shipments
associated with the Project, including the identity of any hauling contractors involved.
6. Waste Disposal. In the space below, report the total quantities of waste materials that
required or require disposal in connection with the Project, and identify landfills utilized.
Page 17 of 18
7. Attachments. Complete copies of all of the following Project documents must be labeled
and attached to this Asbestos Abatement Report in the following order:
Attachment Description
A Accreditation Documentation (DPOR Licenses)
B Site Map (Abatement Locations)
C Daily Field Reports (Abatement Activities)
D Asbestos Air Monitoring Reports (PCM)
E Asbestos Clearance Reports (TEM)
F Photograph Log (Abatement Process)
G CDL Licenses (Special Waste Endorsement)
H Shipping Documentation (DOT)
I Disposal Records (Landfill)
J Building Permit Application (City Code Compliance)
K Asbestos Survey Report (Type and Location of Asbestos)
8. Note on ACMs and Lead Paint. Projects involving the removal of asbestos-containing
materials (ACMs) and lead paint abatement may require specific permitting and licensing
requirements and these criteria must be met. Please check with the Department of Labor
and Industry at 804.371.2327 regarding notification requirements and the Department of
Professional and Occupational Regulation at 804.367.8595 regarding licensing
requirements. Removal of ACMs and lead paint abatement must be conducted pursuant to
applicable federal and state laws and regulations, including but not limited to, the National
Emission Standards for Hazardous Pollutants (NESHAP), Occupational Safety and Health
Administration (OSHA), Residential Lead-Based Paint Hazard Reduction Act of 1992,
Toxic Substances Control Act of 1976, VOSH, and Virginia Regulations for Asbestos
Emissions Standards for Demolition and Renovation.
Page 18 of 18
CERTIFICATION BY A REPRESENTATIVE OF THE GRANTEE:
By my signature below, I hereby certify that: (i) I have examined this Asbestos Abatement Report
and the information provided is true, correct, and complete in all respects, and all required
documentation is attached, and (ii) all work and activities associated with the removal of ACMs
and/or lead paint abatement and related to the Project were performed and conducted in all respects
in full compliance with all applicable laws, rules, and regulations.
WITNESS the following signature.
Grantee: CITY OF SALEM, VIRGINIA
Submitted by: ________________________________________ ________________________
Signature of Official Title
Name: ______________________
Print Name
Date: ______________________