HomeMy WebLinkAbout4/28/2025 - City Council - Agenda -Regular
Agenda
Monday, April 28, 2025, 6:30 PM
Regular Session, 6:30 PM, City Hall, 114 North Broad Street, Salem, Virginia 24153
WORK SESSION
WORK SESSION IS CANCELLED FOR APRIL 28, 2025
REGULAR SESSION
1. Call to Order
2. Pledge of Allegiance
3. Bid Opening, Awards, Recognitions
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.
B. Minutes
Consider acceptance of the April 14, 2025, Work Session and Regular Meeting
minutes.
C. Financial Reports
Consider acceptance of the Statement of Revenues and Expenses for the nine
months ending March 2025.
5. Old Business
6. New Business
A. Roanoke Valley Resource Authority Budget
Request to approve the Roanoke Valley Resource Authority (RVRA) budget for Fiscal
Year 2025-2026.
B. Presentation of Salem School Division Budget
Page 1 of 412
Receive presentation from the Chairman of the Salem School Board regarding the
2025-2026 budget pursuant to Section 8.5 of the 1968 Charter of the City of Salem,
as amended.
C. Public Hearing and Amendment to the Zoning Ordinance
Hold public hearing and consider adoption of ordinance on first reading for the request
of Clipp Family Trust, or assigns, contract purchaser, to rezone the property located at
2381-2383 Roanoke Blvd. (T/M# 225-2-6.1) from HBD Highway Business District with
conditions to HBD Highway Business District. (Advertised in the April 10 and 17,
2025, issues of the Salem Times-Register.) (The Planning Commission recommended
approval by a unanimous vote.)
D. Public Hearing for Amendment to the Zoning Ordinance and Special Exception
Permit
Hold public hearing for the request of ABoone Real Estate, Inc., contract purchaser, to
rezone the properties located at 1906 Mill Ln. & 1400 blk Penley Blvd. (T/M#s 205-2-5
& 204-13-1) from RSF/AG Residential Single Family/Agriculture Districts & AG
Agriculture Districts to RSF Residential Single Family District, and for a Special
Exception Permit to include both parcels in the Cluster Housing Overlay District.
(Advertised in the April 10 and 17, 2025, issues of the Salem Times-Register.)
E. Amendment to the Zoning Ordinance
Consider the request of ABoone Real Estate, Inc., contact purchaser, to rezone the
properties located at 1906 Mill Ln. & 1400 blk Penley Blvd. (T/M#s 205-2-5 & 204-13-
1) from RSF/AG Residential Single Family/Agriculture Districts & AG Agriculture
Districts to RSF Residential Single Family District. (The Planning Commission
recommended approval by a unanimous vote.)
F. Special Exception Permit
Consider the request of ABoone Real Estate, Inc., contact purchaser, for a Special
Exception Permit to include the properties located at 1906 Mill Ln. & 1400 blk Penley
Blvd. (T/M#s 205-2-5 & 204-13-1) in the Cluster Housing Overlay District. (The
Planning Commission recommended approval by a unanimous vote.). The approval
of the Special Exception Permit is contingent upon final Council approval on second
reading of the ordinance to rezone the properties from RSF/AG Residential Single
Family/Agriculture and AG Agriculture Districts to RSF Residential Single Family
District.
G. Olde Salem Days 2025
Resolution requesting the Virginia Department of Transportation (VDOT) approve City
Council’s request for the temporary closure of Main Street on September 13,
2025, for the Olde Salem Days event.
H. Boards and Commissions
Consider appointments to various boards and commissions.
7. Adjournment
Page 2 of 412
Item #4.B
Date: 4/28/2025
CITY COUNCIL
MINUTES
Monday, April 14, 2025 at 6:30 PM
Work Session, 6:00 PM
Council Chambers Conference Room, City Hall, 114 North Broad Street, Salem,
Virginia 24153
Regular Session, 6:30 PM, 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 April
14, 2025, at 6:00 p.m., there being present the following members of said Council to
wit: Renée Ferris Turk, Mayor; Anne Marie Green, Vice-Mayor; Council members;
Byron Randolph Foley, H. Hunter Holliday, and John Saunders; 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; Tommy Miller, Director of
Economic Development; Crystal Williams, Assistant to the City Manager; and Laura
Lea Harris, Deputy Clerk of Council; 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
1)Economic Development Update - Tommy Miller, Director of Economic
Development
Tommy Miller, Director of Economic Development, presented an update on Economic
Development for the City of Salem. He provided a copy of an outline for Council's
use. Mr. Miller summarized the status of progress that has been made on the City's
Strategic Plan initiatives. He also shared details, updating Council on existing
businesses in Salem. Mr. Miller shared an overview of real estate within
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Item #4.B
Date: 4/28/2025
Salem. Discussion was held regarding entrepreneurial support and grant
initiatives. Council requested additional information on the Community Business
Launch Grant.
3.Adjournment
There being no further business, Mayor Turk adjourned the meeting at 6:28 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; Anne Marie Green, Vice-Mayor; Councilmembers: Byron Randolph Foley, H.
Hunter Holliday, and John Saunders; 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; Chuck Van Allman, Director of Community Development; Mike
Stevens, Director of Communications; and Jim Guynn, City Attorney.
2.Pledge of Allegiance
3.Bid Opening, Awards, Recognitions
There were none this evening.
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.
Karita Knisely, 115 Union Street, addressed Council in support of Salem's purchase
and preservation of Preston Place, focusing on the historic value of the property.
John Breen, 142 Bogey Lane, expressed concerns related to the final plats for the
Simms property. He focused his attention on the accessibility of the proffers and
violations of Code. He requested that Council utilize a provided plat review when
approving plats; assure that the Simms plats and all plats be corrected to include any
proffers; at Council's pleasure, grant 10 minutes to detail Simms violations; and
invoke Salem Code 106-522.1 to bring the Simms Development into compliance.
Stella Reinhard, 213 N. Broad Street, noted that she felt there were some specifics
missing from the Comprehensive Plan revision. She requested that citizens be able
to speak longer than five minutes on evenings when there were not many speakers
and a short meeting. Ms. Reinhard also spoke in support of the City's purchase of
the Preston Place property and shared ideas with Council for future utilization of this
property.
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Item #4.B
Date: 4/28/2025
Whitney Leeson, 212 N. Broad Street, spoke in support of the acquisition and
development of the Preston Place property by the City of Salem. She shared a vision
for a natural garden and walking trail on this property.
B.Minutes
Consider acceptance of the March 24, 2025, Work Session and Regular
Meeting minutes.
The minutes were approved as written.
5.Old Business
There was no Old Business this evening.
6.New Business
A.Roanoke Regional Airport Commission
Consider approval of the Roanoke Regional Airport commission budget for the
Fiscal Year 2025-2026.
Mike Stewart, Executive Director of the Roanoke Regional Airport Commission,
presented the Fiscal Year 2025-2026 budget on behalf of the Commission. He noted
that Dale Guidry, Salem appointee to the Commission, and David Jeavons, Director
of Finance, were with him this evening. He indicated that no funds were being
requested from Salem. Mr. Steward shared that the Commission adopted this budget
at its March 25, 2025, meeting and that it was approved the following week by the
City of Roanoke and Roanoke County. He noted a total operating revenue projected
of $15,939,000 with $14.468 million in expenses, producing a net operating income of
$1.47 million. Mr. Stewart also noted that no deficit is anticipated in either the
Operating Budget or the list of capital expenses that were included in the Council
packet. No appropriations are requested or anticipated. The Commission is
requesting formal approval of the Operating Budget and Capital Expenditure List.
On the capital sheet, Mr. Stewart highlighted renovation of Taxiway Bravo, design
work for Runway 6-24, and the design of a terminal improvement project. Other
items of note were the completion of the parking lot project, Phase III of the fencing
project, a couple of vehicle replacements, and upgrades to the IT system. He spoke
of the funding being utilized for these projects as well.
Mayor Turk asked Mr. Stewart to comment on new flights that had been added.
Mr. Stewart shared information on new flights to larger hubs of Charlotte, Atlanta,
Chicago, and Washington Dulles. He also noted Allegiant to several hubs in Florida
and that they had Virginia's Blue Ridge doing some marketing in that area.
Council thanked Mr. Stewart, Mr. Jeavons, and Mr. Guidry for being with them this
Page 5 of 412
Item #4.B
Date: 4/28/2025
evening.
Randy Foley motioned to approve the Roanoke Regional Airport Commission budget
for the Fiscal Year 2025-2026. Hunter Holliday seconded the motion.
Ayes: John Saunders, Hunter Holliday, Randy Foley, Anne Marie Green, Renee Turk
Nays: None
Abstaining: None
B.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 FY 2026 budget to City Council.
City Manager, Chris Dorsey, presented the highlights of the proposed Fiscal Year
2026 Annual Budget to City Council.
City Manager Dorsey shared an overview of both the General Fund Revenue and
Expenditure budgets by category. He gave a summary of the General Fund Budget,
including Capital Funds, and shared highlights of the General Fund Budget by
department.
Councilman Holliday asked if there would be a paving schedule posted on the
website.
Mr. Van Allman responded affirmatively that this schedule is on the website and
noted that it would be reflective of the general time that work would be done on a
specific street and may not be exact.
Mr. Dorsey noted that the Budget Work Sessions are scheduled for Tuesday, April
22nd, Wednesday, April 23rd, and Friday April 25th of next week and that Council
would be reviewing the Budget in depth. The department heads will be in attendance
to go through the line items.
Mr. Dorsey thanked Ms. Jordan, Ms. Todd, and the Finance staff for putting this
information together.
Councilman Foley noted that there was an item discussed in the Work Session
relating to Economic Development that they would need to address in the Budget
Work Sessions.
Councilman Holliday asked for information on the status of replacing the water
meters.
Mr. Dorsey responded that a private contractor had been hired to go out and do that
work and that he would get an update for Council.
Mayor Turk noted that this was the introduction of the budget this evening and that no
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Item #4.B
Date: 4/28/2025
action would be taken tonight. She thanked staff for their hard work.
C.Salem Band Boosters
Consider request from the Salem Band Boosters for a donation ($541.10)
equal to the amount of admissions tax paid in connection with the annual Blue
Ridge Regional High School Band Competition held on September 21, 2024,
at the Salem Stadium.
Randy Foley motioned to donate $541.10 to the Salem Band Boosters as requested.
Anne Marie Green seconded the motion.
Ayes: John Saunders, Hunter Holliday, Randy Foley, Anne Marie Green, Renee Turk
Nays: None
Abstaining: None
D.Appropriation of Funds
Appropriate grant funds awarded by Virginia Tourism Corporation.
Ms. Jordan shared for the benefit of the public that the City had been awarded a
$10,000 marketing grant from Virginia Tourism Corporation (VTC). This grant will be
utilized for marketing the Living History Weekend in June which will highlight Andrew
Lewis. A local match is required and has been included in the current year budget;
therefore, no additional funds will be needed other than what has been received in
revenue. Council is requested to appropriate the $10,000 in grant revenue to the
account listed in the Council Report and increase the budget for the grant
expenditures.
Anne Marie Green motioned to appropriate the $10,000 in grant revenue to the
account listed in the Council Report and increase the budget for the grant
expenditures by $10,000. John Saunders seconded the motion.
Ayes: John Saunders, Hunter Holliday, Randy Foley, Anne Marie Green, Renee Turk
Nays: None
Abstaining: None
E.Appropriation of Funds
Appropriate grant funds awarded by the Roanoke Foodshed Network.
Ms. Jordan explained that the City has been awarded a $2,500 grant through the
Healthy Food Access Leadership Team of the Roanoke Foodshed Network. The
funds will be used for a Junior Farmer Program at the Salem Farmer's Market, which
will provide an educational activity booklet for children and their families in
conjunction with nutritional education offered by the Cooperative Extension
Service. These booklets will be distributed through the backpack summer
program. As an added incentive to participate in the program, those attending will be
provided with $5 worth of tokens to spend on fruits and vegetables each market
day. Council is asked to appropriate the $2,500 in grant revenue and increase the
budget for the grant expenditure account.
Page 7 of 412
Item #4.B
Date: 4/28/2025
Randy Foley motioned to appropriate $2,500 in grant revenue and increase the
budget for the expenditure as specified in the Council report. Hunter Holliday
seconded the motion.
Ayes: John Saunders, Hunter Holliday, Randy Foley, Anne Marie Green, Renee Turk
Nays: None
Abstaining: None
F.Transfer Funding for Projects
Request to move two sewer projects from the Water Capital Fund to the
Sewer Capital Fund.
Ms. Jordan noted that in the past, the City has always maintained a single capital
fund for water and sewer multi-year projects. For financial reporting and tracking
purposes, water and sewer projects need to be separated into a Water Capital
Projects Fund and a Sewer Capital Projects Fund. Two sewer projects, Roanoke
River Upper Sewer Rehab and Wiley Court Sewer Improvements, were in Fund 50.
Council is being asked to move these to the new Fund 56 for the Sewer Capital Fund.
This is going to facilitate financial tracking and make reading the financial reports
clearer as these items will be viewable by line item. Council is being asked to move
$7,375,000 out of the Water Capital Fund and reappropriate those funds. They have
already been approved by Council in the past. The request is just to move them to
the new sewer fund.
Hunter Holliday motioned to move $7,375,000 out of the Water Capital Fund and
reappropriate as specified in the Council Report. Randy Foley seconded the motion.
Ayes: John Saunders, Hunter Holliday, Randy Foley, Anne Marie Green, Renee Turk
Nays: None
Abstaining: None
G.Personal Property Tax Relief Act (PPTRA)
Request to adopt a resolution setting the allocation percentage for personal
property tax relief for the 2025 tax year
Ms. Jordan explained that this is an annual resolution that is adopted by City
Council. In 1998, the Personal Property Tax Relief Act was established as a
statewide program. The amount that the City receives each year is a fixed
amount. The City's allocation of those funds is $2,588,707. Each year, the
percentage has to be calculated that allows the City to provide taxpayers tax relief for
personal use vehicles. Vehicles valued at $1,000 and below will receive 100% of tax
relief. Those that are $20,000 to $1,000 receive the calculated percentage, and
those that are above $20,000 do not receive relief. Based on the calculation, Council
is requested to adopt a tax relief percentage of 44%.
Randy Foley motioned to adopt Resolution 1493 setting the allocation percentage for
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Item #4.B
Date: 4/28/2025
personal property tax relief for the 2025 tax year. John Saunders seconded the
motion.
Ayes: John Saunders, Hunter Holliday, Randy Foley, Anne Marie Green, Renee Turk
Nays: None
Abstaining: None
H.Boards and Commission
Consider appointments to various boards and commissions.
Randy Foley motioned to reappoint Teresa Sizemore for a two-year term ending April
26, 2027, to the Personnel Board. Anne Marie Green seconded the motion.
Ayes: John Saunders, Hunter Holliday, Randy Foley, Anne Marie Green, Renee Turk
Nays: None
Abstaining: None
7.Adjournment
Mayor Turk welcomed Cody Sexton, Assistant Town Manager in Vinton, and his
State and Local Government class from Roanoke College.
Mayor Turk also announced that the Division III Men's Volleyball Championship will
be held in Salem at the end of the month. She encouraged citizens to watch for a
number of activities coming up.
The meeting was adjourned at 7:28 p.m.
Submitted by: Approved by:
H. Robert Light Renée Ferris Turk
Clerk of Council Mayor
Page 9 of 412
Schedule A
Current Year Current Year % of Prior Year
Budget Year to Date Budget Year to Date Variance
Revenue:
Beginning Balance 7-1-24 12,991,922$ -$ 0%-$ -$
General Property Taxes 51,890,783 20,984,194 40% 18,812,392 2,171,802
Other Local Taxes 29,110,800 20,823,304 72% 19,708,195 1,115,109
Permits and Licenses 359,440 343,749 96% 231,200 112,549
Fines and Forfeitures 128,500 78,206 61%81,953 (3,747)
Revenue from Use of Money and Property 6,342,391 5,586,231 88% 6,132,190 (545,959)
Charges for Services 3,728,697 2,577,587 69% 2,580,649 (3,062)
Payment in Lieu of Taxes from Electric Fund 3,160,000 2,370,000 75% 2,370,000 -
Payment in Lieu of Taxes from Water Fund 147,696 113,135 77% 109,527 3,608
Miscellaneous Revenue 449,000 373,322 83% 514,495 (141,173)
Non-Categorical Aid 3,642,803 691,166 19% 722,770 (31,604)
Shared Expenses 1,933,459 1,233,551 64% 1,076,436 157,115
Categorical Aid 11,038,505 7,615,984 69% 7,145,401 470,583
Non-Revenue Receipts 89,105 89,177 100%34,177 55,000
Transfer From Other Funds - - 0% 5,319,145 (5,319,145)
Total Revenue 125,013,101 62,879,606 50% 64,838,531 (1,958,924)
Expenditures:
General Government 14,584,727 8,532,804 59% 8,845,084 (312,280)
Judicial Administration 3,183,598 2,189,795 69% 2,213,567 (23,772)
Public Safety 25,633,533 18,042,421 70% 17,347,538 694,883
Public Works 18,651,055 8,167,821 44% 8,596,685 (428,864)
Health and Welfare 7,137,055 5,012,017 70% 4,383,432 628,585
Education 26,538,801 20,772,077 78% 20,743,955 28,122
Parks, Recreation and Cultural 9,984,915 6,255,865 63% 5,523,817 732,048
Community Development 4,423,989 2,842,667 64% 2,731,689 110,978
Transfers Out 13,870,063 10,220,352 74% 14,307,941 (4,087,589)
Contingency 1,005,365 - 0%- -
Total Expenditures 125,013,101 82,035,819 66% 84,693,708 (2,657,889)
Revenue Over/(Under) Expenditures -$ (19,156,213)$ (19,855,177)$ 698,965$
City of Salem, Virginia
General Fund
Statement of Revenue and Expenditures
For Nine Months Ending March 31, 2025
Item #4.C
Date: 4/28/2025
Page 10 of 412
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 2022 -2025
FY 2022 FY 2023 FY 2024 FY 2025
Page 11 of 412
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 2022 -2025
FY2022 FY2023 FY2024 FY2025
Page 12 of 412
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
250,000.00
275,000.00
300,000.00
July Aug Sept Oct Nov Dec Jan Feb Mar Apr May June
City of Salem
Lodging Tax Summary
For Fiscal Years 2022 -2025
FY2022 FY2023 FY2024 FY2025
Page 13 of 412
City of Salem, Virginia
Special Revenue Fund
Statement of Revenues and Expenditures
For Period Ending March 31, 2025
Schedule E
Project Total Available Year To
Budget To Date Encumbrances Project Balance Date
Fund Balance, July 1, 2024 -$
Revenues:
ARPA - Election Grant 14,075$ 14,075$ -$ 14,075$ -$ 14,075$
Total Revenues 14,075 14,075 - 14,075 - 14,075
Expenditures:
Election Grant 14,075 14,075 - 14,075 - 14,075
Total Expenditures 14,075$ 14,075$ -$ 14,075$ -$ 14,075
Fund Balance, March 31, 2025 -$
Page 14 of 412
City of Salem, Virginia
Debt Outstanding
For Period Ending March 31, 2025
Schedule F
Balance Principal Balance
7/1/2024 Issuances Payments 3/31/2025
City Debt Outstanding
2013 Public Improvement Bonds 888,125$ -$ (89,425)$ 798,700$
2016B Public Improvement Bonds 297,713 - - 297,713
2019 Public Improvement Bonds 4,065,000 - - 4,065,000
2020 Public Improvement Bonds 1,700,000 - - 1,700,000
2020 Public Improvement Refunding Bonds 4,405,060 - - 4,405,060
2021 Public Improvement Refunding Bonds 805,000 - (6,000) 799,000
2022B Public Improvement Bonds 13,916,000 - - 13,916,000
Total City Debt Outstanding 26,076,898 - (95,425) 25,981,473
School Debt Outstanding
2012A Public Improvement Bonds 4,295,250 - (477,250) 3,818,000
2013 Public Improvement Bonds 2,736,875 - (275,575) 2,461,300
2020 Public Improvement Bonds 23,395,000 - - 23,395,000
Total School Debt Outstanding 30,427,125 - (752,825) 29,674,300
Total Debt Outstanding 56,504,023$ -$ (848,250)$ 55,655,773$
Page 15 of 412
City of Salem, Virginia
Capital Projects Fund
Statement of Revenues and Expenditures
For Period Ending March 31, 2025
Schedule G
Project Total Available Year To
Budget To Date Encumbrances Project Balance Date
Fund Balance, July 1, 2024 13,489,570$
Revenues:
Federal Grants 16,422,021$ 4,599,819$ -$ 4,599,819$ 11,822,202$ 2,229,050$
State Grants 15,612,517 5,431,953 - 5,431,953 10,180,564 1,193,890
Proceeds From Debt Issuance 15,015,146 15,015,145 - 15,015,145 1 -
Interest Income 663,818 663,817 - 663,817 1 -
Transfer From General Fund 27,763,522 27,763,520 - 27,763,520 2 2,254,900
Total Revenues 75,477,024 53,474,255 - 53,474,255 22,002,769 5,677,840
Expenditures:
Next Generation 911 378,493 199,069 30,609 229,678 148,815 11,909
Fire Station #2 Renovations & Storage Building 1,930,143 443,928 1,280,216 1,724,144 205,999 338,405
Fire Station #1 Renovations 654,000 8,826 11,534 20,360 633,640 1,045
Fire Station #3 Renovations 454,000 7,051 4,844 11,895 442,105 -
Colorado St Bridge Replacement 11,778,826 5,576,892 1,082,205 6,659,097 5,119,729 1,718,686
Apperson Drive Bridge Replacement 10,329,896 1,055,433 7,744,558 8,799,991 1,529,905 31,624
Jury Room Expansion 900,000 742,858 114,950 857,808 42,192 501,563
Apperson Drive Bridge Repairs #1800 682,432 553,228 126,504 679,732 2,700 470,856
Valleydale Streetscape Improvements 1,500,000 238,612 - 238,612 1,261,388 238,612
Upland Drive Storm Drain and Curb & Gutter 250,000 - - - 250,000 -
4th Street/Union Street Storm Sewer Upgrades 162,500 - - - 162,500 -
Roanoke Boulevard Storm Drain Upgrades 100,000 - - - 100,000 -
Texas Street/Idaho Street Pond 100,000 - - - 100,000 -
Bainbridge Drive Storm Drain Expansion 225,000 - - - 225,000 -
Truck Storage Building 750,000 5,561 27,339 32,900 717,100 5,561
Western Roanoke River Greenway 50,000 1,500 - 1,500 48,500 -
Elizabeth Campus Greenway 2,252,578 205,092 589,395 794,487 1,458,091 7,751
Moyer Sports Complex Renovation 27,903,295 26,909,473 220,079 27,129,552 773,743 17,959
Mason Creek Greenway Phase 3 2,610,681 360,050 140,105 500,155 2,110,526 117,716
Library Flooring Replacement 190,000 - - - 190,000 -
Library Co-working Space 155,000 - - - 155,000 -
Civic Center East/West Fields Restroom 261,070 258,667 - 258,667 2,403 258,667
Longwood Park Restroom Replacement #2 170,000 175,624 - 175,624 (5,624) 175,567
Kiwanis Park Wall Pads 110,000 96,887 - 96,887 13,113 96,887
Library Lawn Special Events Space 500,000 - - - 500,000 -
Library Renovation 250,000 - - - 250,000 -
Flood Mitigation-CFPF 77,974 75,013 - 75,013 2,961 -
Downtown Impr - E Main St/Market St 5,440,677 4,183,668 47,717 4,231,385 1,209,292 2,838,111
Downtown Impr - E Main St/White Oak 2,311,825 58,627 28,100 86,727 2,225,098 18,295
Capital Projects Local Reserve 1,950,049 - - - 1,950,049 -
Downtown Improvements Reserve 390,350 - - - 390,350 -
Excess Local Funding Reserve 658,235 - - - 658,235 -
Total Expenditures 75,477,024$ 41,156,059$ 11,448,155$ 52,604,214$ 22,872,810$ 6,849,214
Fund Balance, March 31, 2025 12,318,196$
Page 16 of 412
City of Salem, Virginia
Capital Reserve Fund
Statement of Revenues and Expenditures
For Period Ending March 31, 2025
Schedule H
Project Total Available Year To
Budget To Date Encumbrances Project Balance Date
Fund Balance, July 1, 2024 17,026,870$
Revenues:
Transfer From General Fund 23,255,577$ 23,255,577$ -$ 23,255,577$ -$ 6,228,707$
Total Revenues 23,255,577 23,255,577 - 23,255,577 - 6,228,707
Expenditures:
Capital Reserve 19,342,716 - - - 19,342,716 -
Fire Ladder Truck 2,400,000 - - - 2,400,000 -
Body Cameras and In-Car Camera Replacement 654,004 654,004 - 654,004 - 654,004
Front Load Dumpster Truck 408,857 408,857 - 408,857 - 408,857
Salem Stadium Scoreboard Replacement 200,000 - - - 200,000 -
Civic Center Scoreboard Replacement 250,000 84,258 92,478 176,736 73,264 84,258
Total Expenditures 23,255,577$ 1,147,119$ 92,478$ 1,239,597$ 22,015,980$ 1,147,119
Fund Balance, March 31, 2025 22,108,458$
Page 17 of 412
Schedule I
Operating Revenues
Current Year
Budget
Current Year
Year to Date
% of
Budget
Prior Year
Year to Date Variance
Sale of Power 50,066,620$ 40,665,146$ 81%32,945,456$ 7,719,690$
Other Electric Revenue 653,683 530,031 81%557,208 (27,177)
Reserve for Encumbrances 1,816,023 - 0%- -
Appropriated from Net Position 250,000 - 0%- -
Total Operating Revenues 52,786,326 41,195,177 78%33,502,664 7,692,513
.
Operating Expenses
Other Power Generation - Operation 125,000 64,289 51%40,054 24,235
Other Power Generation - Maintenance 102,426 56,206 55%54,577 1,629
Purchased Power 26,815,000 21,562,271 80%19,528,687 2,033,584
Transmission - Operation 10,054,500 7,028,334 70%7,451,417 (423,083)
Transmission - Maintenance 46,750 7,156 15%4,842 2,314
Distribution - Operations 1,194,500 854,578 72%855,768 (1,190)
Distribution - Maintenance 1,609,161 1,205,708 75%1,208,950 (3,242)
Customer Service 686,849 508,266 74%485,611 22,655
Administration & General - Operation 2,820,034 400,907 14%534,452 (133,545)
Administration & General - Maintenance 242,000 170,074 70%190,801 (20,727)
Depreciation - 1,318,361 0%1,260,854 57,507
Capital 5,484,755 1,910,489 35%1,235,868 674,621
Contingency 445,351 - 0%- -
Total Operating Expenses 49,626,326 35,086,639 71%32,851,881 2,234,758
Income (loss) Before Transfers 3,160,000 6,108,538 650,783 5,457,755
Transfers (Payment in Lieu of Taxes)(3,160,000) (2,370,000) 75%(2,370,000) -
Income (loss)-$ 3,738,538$ (1,719,217)$ 5,457,755$ Income (loss)-$ 7,477,076$ (3,438,434)$ 10,915,510$
City of Salem, Virginia
Electric Fund
Statement of Operations
For Nine Months Ending March 31, 2025
Page 18 of 412
Schedule J
Operating Revenues
Current Year
Budget
Current Year
Year to Date
% of
Budget
Prior Year
Year to Date Variance
Services 7,967,406$ 6,249,334$ 78%5,585,565$ 663,769$
Other Revenue 531,996 421,695 79%317,194 104,501
Water Federal Grants Revenue - 11,780 0%- 11,780
Gain On Sale Of Assets - 6,819 0%1,040 5,779
Reserve for Encumbrances 2,187,799 - 0%- -
Total Operating Revenues 10,687,201 6,689,628 63%5,903,799 785,829
.
Operating Expenses
Salaries of Personnel 1,136,388 763,051 67%740,068 22,983
Fringe Benefits 479,930 350,751 73%342,244 8,507
Contractual Services 698,791 440,174 63%446,205 (6,031)
Printing and Binding 2,500 66 3%755 (689)
Advertising 1,000 - 0%- -
Utilities 422,200 411,177 97%329,536 81,641
Communications 5,900 3,211 54%2,992 219
Insurance 36,000 32,769 91%34,426 (1,657)
Travel and Training 9,800 5,824 59%5,075 749
Miscellaneous 66,793 66,786 100%55,970 10,816
Materials and Supplies 324,588 172,575 53%185,933 (13,358)
Depreciation - 652,794 0%639,380 13,414
Capital 477,801 192,455 40%159,301 33,154
Bond Costs - 64,045 0%- 64,045
Contingency 115,581 - 0%- -
Total Production Expenses 3,777,272 3,155,678 84%2,941,885 213,793
Salaries of Personnel 774,961 620,283 80%504,341 115,942
Fringe Benefits 368,938 288,573 78%233,531 55,042
Contractual Services 1,003,661 836,788 83%732,059 104,729
Printing and Binding 500 66 13%136 (70)
Communications 4,850 3,603 74%3,603 -
Insurance 36,000 36,204 101%34,275 1,929
Lease/Rent of Equipment 2,000 1,001 50%1,001 -
Travel and Training 7,600 3,277 43%1,302 1,975
Miscellaneous 33,193 27,299 82%24,793 2,506
Miscellaneous Credits (290,000) (313,602) 108%(291,572) (22,030)
Materials and Supplies 165,975 64,772 39%145,323 (80,551)
Depreciation - 173,913 0%151,198 22,715
Capital 2,292,589 1,652,568 72%279,888 1,372,680
Interest Obligations 1,874,520 62,223 3%81,220 (18,997)
Bond Costs - 16,499 0%- 16,499
Total Distribution Expenses 6,274,787 3,473,467 55%1,901,098 1,572,369
Income (loss) Before Transfers 635,142 60,483 1,060,816 (1,000,333)
Transfer to Water Capital Fund (487,446)(487,446) 100%- (487,446)
Transfers (Payment in Lieu of taxes)(147,696)(113,135) 77%(109,527) (3,608)
Income (loss)-$ (540,098)$ 951,289$ (1,491,387)$ -
Production
Distribution
City of Salem, Virginia
Water Fund
Statement of Operations
For Nine Months Ending March 31, 2025
Page 19 of 412
Schedule K
Operating Revenues
Current Year
Budget
Current Year
Year to Date
% of
Budget
Prior Year
Year to Date Variance
Services 7,220,956$ 5,582,400$ 77%5,277,719$ 304,681$
Other Revenue 182,200 156,488 86%119,730 36,758
Reserve for Encumbrances 729,856 - 0%- -
Appropriated from Net Position 2,579,710 - 0%- -
Total Operating Revenues 10,712,722 5,738,888 54%5,397,449 341,439
.
Operating Expenses
Salaries of Personnel 952,012 600,629 63%588,637 11,992
Fringe Benefits 432,026 282,860 65%273,833 9,027
Contractual Services 3,454,354 2,262,254 65%1,878,966 383,288
Printing and Binding 1,500 133 9%633 (500)
Advertising 1,500 - 0%- -
Utilities 4,500 4,625 103%3,509 1,116
Communications 14,850 10,419 70%10,258 161
Insurance 15,000 15,807 105%13,362 2,445
Lease/Rent of Equipment 1,800 1,001 56%1,001 -
Travel and Training 12,000 4,653 39%3,140 1,513
Miscellaneous 40,693 32,911 81%32,677 234
Miscellaneous Credits (270,000) (181,673) 67%(126,360) (55,313)
Materials and Supplies 93,218 54,167 58%43,004 11,163
Depreciation - 1,079,949 0%1,071,345 8,604
Capital 1,474,114 178,788 12%237,988 (59,200)
Interest Obligations 1,803,283 48,634 3%55,749 (7,115)
Contingency 407,162 - 0%- -
Total Operating Expenses 8,438,012 4,395,157 52%4,087,742 307,415
Income (loss) before Transfers 2,274,710 1,343,731 1,309,707 34,024
Transfer to Sewer Capital Fund (2,274,710) (2,274,710) 0%- (2,274,710)
Income (loss)-$ (930,979)$ 1,309,707$ (2,240,686)$
City of Salem, Virginia
Sewer Fund
Statement of Operations
For Nine Months Ending March 31, 2025
Page 20 of 412
Schedule L
Operating Revenues
Current Year
Budget
Current Year
Year to Date
% of
Budget
Prior Year
Year to Date Variance
Shows/rentals 373,000$ 279,037$ 75%316,554$ (37,517)$
Box office shows 1,500,000 845,584 56%1,790,048 (944,464)
Merchandise and commissions 250,800 256,689 102%305,206 (48,517)
Static advertising 55,000 30,125 55%23,625 6,500
Miscellaneous income 31,528 27,422 87%21,300 6,122
Interest Income 1,000 1,339 134%1,186 153
Salem Fair 645,000 664,618 103%609,818 54,800
Reserve For Encumbrances 178,614 - 0%- -
Gain on Sale of Assets - - 0%26,034 (26,034)
Appropriated from Net Position 272,190 - 0%- -
Total Operating Revenues 3,307,132 2,104,814 64%3,093,771 (988,957)
Operating Expenses
Salaries of personnel 1,451,908 1,015,598 70%1,024,023 (8,425)
Fringe benefits 547,769 369,949 68%377,280 (7,331)
Maintenance and contractual services 411,015 181,382 44%168,344 13,038
Printing and binding 500 304 61%- 304
Advertising 23,000 29,376 128%19,508 9,868
Utilities 323,000 302,524 94%228,824 73,700
Communications 12,700 8,263 65%7,749 514
Insurance 30,500 30,570 100%29,351 1,219
Leases and Rentals 3,200 2,639 82%127 2,512
Travel and training 11,600 7,151 62%7,359 (208)
Miscellaneous 108,267 102,617 95%84,117 18,500
Show expense 1,450,000 926,471 64%1,923,687 (997,216)
Fair expense 625,363 560,662 90%626,254 (65,592)
Materials and supplies 38,000 27,943 74%54,204 (26,261)
Capital 1,107,954 179,334 16%523,578 (344,244)
Depreciation - 234,534 0%204,802 29,732
Total Operating Expenses 6,144,776 3,979,317 65%5,279,207 (1,299,890)
Income (loss) Before Transfers (2,837,644)(1,874,503) (2,185,436)310,933
Transfers 2,837,644 1,475,733 52%1,388,240 87,493
Income (loss)-$ (398,770)$ (797,196)$ 398,426$ 0.00
City of Salem, Virginia
Salem Civic Center
Statement of Operations
For Nine Months Ending March 31, 2025
Page 21 of 412
Schedule M
Operating Revenues:
Current Year
Budget
Current Year
Year to Date % of Budget
Prior Year
Year to Date Variance
Catering 655,785$ 498,248$ 76%683,431$ (185,183)$
Concessions 137,833 132,391 96%176,344 (43,953)
Moyer Concessions 65,000 69,479 107%- 69,479
Salem High Concessions 8,500 7,452 88%6,181 1,271
Appropriated from Net Position 54,916 - 0%- -
Total Operating Revenues 922,034 707,570 77%865,956 (158,386)
Operating Expenses:
Salaries of personnel 305,459 233,404 76%205,259 28,145
Fringe benefits 111,075 74,265 67%70,653 3,612
Contractual services 9,465 18,553 196%6,040 12,513
Printing and binding 300 114 38%- 114
Laundry and Cleaning 2,500 48 2%- 48
Communications 200 145 73%135 10
Insurance 2,000 1,522 76%1,877 (355)
Travel and training - - 0%179 (179)
Miscellaneous 24,848 21,733 87%22,374 (641)
Materials and supplies 235,091 174,850 74%213,456 (38,606)
Capital 74,156 - 0%5,157 (5,157)
Depreciation - 2,656 0%2,670 (14)
Total Catering Expenses 765,094 527,290 69%527,800 (510)
Salaries of Personnel 58,030 60,549 104%47,841 12,708
Fringe Benefits 15,246 13,495 89%10,509 2,986
Contractual services 25,000 14,332 57%20,665 (6,333)
Miscellaneous 150 (394) -263%341 (735)
Materials and Supplies 29,000 43,395 150%58,850 (15,455)
Total Concessions Expenses 127,426 131,377 103%138,206 (6,829)
Salaries of Personnel 37,000 18,357 50%- 18,357
Fringe Benefits 11,698 5,409 46%- 5,409
Contractual services 2,500 15,693 628%- 15,693
Miscellaneous - (9) 0%- (9)
Materials and Supplies 21,000 26,571 127%- 26,571
Total Moyer Expenses 72,198 66,021 91%- 66,021
Salaries of Personnel 4,461 3,495 78%1,178 2,317
Fringe Benefits 1,676 686 41%393 293
Contractual 2,500 - 0%1,005 (1,005)
Miscellaneous - (3) 0%(6) 3
Materials and Supplies 1,807 1,867 103%1,826 41
Total Salem High Expenses 10,444 6,045 58%4,396 1,649
Income (loss) Before Transfers (53,128)(23,163)195,554 (218,717)
Transfers 53,128 - 0%- -
Income (loss)-$ (23,163)$ 195,554$ (218,717)$
Moyer Concessions
Salem High Concessions
City of Salem, Virginia
Salem Catering and Concessions
Statement of Operations
For Nine Months Ending March 31, 2025
Catering
Concessions
Page 22 of 412
City of Salem, Virginia
Water and Sewer Capital Funds
Statement of Revenues and Expenditures
For Period Ending March 31, 2025
Schedule N
Project Total Available Year To
Budget To Date Encumbrances Project Balance Date
Water Capital Fund
Fund Balance, July 1, 2024 6,200,000$
Revenues:
Transfer From Water Fund 487,446$ 487,446$ -$ 487,446$ -$ 487,446$
Transfer From General Fund 6,200,000 6,200,000 - 6,200,000 - -
Proceeds From Debt Issuance 3,418,906 - - - 3,418,906 -
Interest Income 31,724 - - - 31,724 -
Total Revenues 10,138,076 6,687,446 - 6,687,446 3,450,630 487,446
Expenditures:
North Salem Water Improvements 6,200,000 - - - 6,200,000 -
Well Construction 2,784,000 467,694 2,315,473 2,783,167 833 467,694
Franklin St Water Tank Replacement 605,236 192,354 412,882 605,236 - 192,354
Waterline Design and Replacement 468,446 - - - 468,446 -
Bond Costs 80,394 - - - 80,394 -
Total Expenditures 10,138,076$ 660,048$ 2,728,355$ 3,388,403$ 6,749,673$ 660,048
Fund Balance, March 31, 2025 6,027,398$
Sewer Capital Fund
Fund Balance, July 1, 2024 7,375,000$
Revenues:
Transfer From Sewer Fund 2,274,710$ 2,274,710$ -$ 2,274,710$ -$ 2,274,710$
Transfer From General Fund 7,375,000 7,375,000 - 7,375,000 - -
Total Revenues 9,649,710 9,649,710 - 9,649,710 - 2,274,710
Expenditures:
Roanoke River Upper Sewer Rehab 7,154,710 - - - 7,154,710 -
Wiley Ct Sewer Improvements 375,000 - - - 375,000 -
Pomeroy Sewer System Upgrade 1,380,000 - - - 1,380,000 -
Mason Creek Interceptor Upgrade 740,000 - - - 740,000 -
Total Expenditures 9,649,710$ -$ -$ -$ 9,649,710$ -
Fund Balance, March 31, 2025 9,649,710$
Page 23 of 412
Schedule O
Budget
Current Year
Year to Date
Percent
to Date
Prior Year
Year to Date Variance
Beginning Net Position -$ 9,399,213$ 7,846,412$ 1,552,801$
Revenue
Premiums Paid - City 6,016,000 3,972,084 66% 3,874,111 97,973
Premiums Paid - School 5,150,000 3,364,874 65% 3,329,740 35,134
Premiums Paid - Retirees 697,500 611,550 88% 504,244 107,306
Dental Premiums Paid 590,600 402,671 68% 398,167 4,504
Interest Earnings 475,000 290,362 61% 296,925 (6,563)
Miscellaneous 5,000 27,091 542% 16,249 10,842
Total Year to Date Revenues 12,934,100 8,668,632 67% 8,419,436 249,196
Expenses
Health Claims 11,700,266 8,974,533 77% 7,085,454 1,889,079
Dental Claims 590,600 338,364 57% 349,665 (11,301)
Employee Health Clinic 532,884 299,102 56% 284,090 15,012
Consulting Services 105,250 55,633 53% 56,845 (1,212)
Miscellaneous 5,100 4,408 86% 4,170 238
Total Year to Date Expenses 12,934,100 9,672,040 75% 7,780,224 1,891,816
Ending Net Position -$ 8,395,805$ 8,485,624$ (89,819)$
City of Salem, Virginia
Health Insurance Fund
Statement of Revenues and Expenses
For Eight Months Ending February 28, 2025
Page 24 of 412
City of Salem, Virginia
Schedule of Deposits and Investments
For Period Ending March 31, 2025
Schedule P
FV as a
Cash Value Net Change Fair Value % of
3/31/2025 in Fair Value 3/31/2025 Portfolio
Demand & Time Deposits
Concentration Account 51,496,168$ -$ 51,496,168$ 29.9%
Payroll Account 9,807 - 9,807 0.0%
Revenue Recovery Account 9,825 - 9,825 0.0%
Utility Billing Account 62,738 - 62,738 0.0%
Box Office Account 2,141,942 - 2,141,942 1.2%
Held as Fiscal Agent of:
Cardinal Academy 894,592 - 894,592 0.5%
Court Community Corrections 1,354,708 - 1,354,708 0.8%
Held on Behalf of:
Economic Development Authority 455,119 - 455,119 0.3%
Total Demand & Time Deposits 56,424,899 - 56,424,899 32.7%
Investments
Local Government Investment Pool (LGIP) 111,916,545 - 111,916,545 65.1%
VA State Non-Arbitrage Program (SNAP) 2,763,159 - 2,763,159 1.6%
Held on Behalf of:
Economic Development Authority LGIP 1,052,744 - 1,052,744 0.6%
Total Investments 115,732,448 - 115,732,448 67.3%
Total Deposits and Investments 172,157,347$ -$ 172,157,347$ 100.0%
Page 25 of 412
Item #: 6.A.
AT A REGULAR MEETING OF THE CITY COUNCIL OF THE CITY OF SALEM,
VIRGINIA HELD AT CITY HALL
MEETING DATE: April 28, 2025
AGENDA ITEM: Roanoke Valley Resource Authority Budget
Request to approve the Roanoke Valley Resource Authority
(RVRA) budget for Fiscal Year 2025-2026.
SUBMITTED BY: Rob Light, Assistant City Manager/Clerk of Council
SUMMARY OF INFORMATION:
The Roanoke Valley Resource Authority (RVRA) was established on October 23,
1991, as a tax-exempt political subdivision within the Commonwealth of Virginia to
acquire and construct a regional sanitary landfill and waste collection and transfer
station with related treatment facilities.
Members of the RVRA are the City of Salem, County of Roanoke, City of Roanoke,
and Town of Vinton. As specified in the RVRA’s Member Use Agreement, all members
must approve the RVRA budget annually. The attached fiscal year 2025/2026 budget
was approved by the RVRA Board on March 26, 2025.
Jon Lanford, Chief Executive Officer of the Roanoke Valley Resource Authority, will
present the budget on behalf of the RVRA during the City Council meeting and will be
available to answer any questions that Council may have.
FISCAL IMPACT:
The Fiscal Year 2025/2026 RVRA budget includes a $1.50/ton fee increase for
municipalities and is included in the City of Salem's proposed budget.
STAFF RECOMMENDATION:
Staff recommends approval of the Roanoke Valley Resource Authority budget for the
Fiscal Year 2025/2026.
ATTACHMENTS:
1. RVRA II.A.2 FY25-26 ANNUAL OPERATING BUDGET
2. RVRA II.A.3 FY25-26 RESERVE FUNDS
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Item #: 6.B.
AT A REGULAR MEETING OF THE CITY COUNCIL OF THE CITY OF SALEM,
VIRGINIA HELD AT CITY HALL
MEETING DATE: April 28, 2025
AGENDA ITEM: Presentation of Salem School Division Budget
Receive presentation from the Chairman of the Salem
School Board regarding the 2025-2026 budget pursuant to
Section 8.5 of the 1968 Charter of the City of Salem, as
amended.
SUBMITTED BY: Rob Light, Assistant City Manager/Clerk of Council
SUMMARY OF INFORMATION:
Andy Raines, Chairman of the Salem City School Board, will present the Fiscal Year
2025-2026 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.
FISCAL IMPACT:
STAFF RECOMMENDATION:
No action is taken at this meeting concerning the 2025-2026 Salem City School Budget.
ATTACHMENTS:
1. Item 6B 4-28-25 Attachment A Budget Highlights FY 2026 FINAL
2. Item 6B 4-28-25 Local funding history 1992 to Present - FY26 Budget Attachment
B
3. Item 6B 4-28-25 State Revenue Trends Chart FY 26 Budget Presentation
Attachment C
4. Item 6B 4-28-25 Grants Funded since 2013 Attachment D 04282025
5. Item 6B 4-28-25 FY 2026 General Fund Budget for Council
6. Item 6B 4-28-25 FY 2026 Grant Fund Budget for Council
7. Item 6B 4-28-25 FY 2026 Cafeteria Fund Budget for Council
Page 97 of 412
Attachment A – Budget Highlights
Revenues:
The FY 26 School Fund budget is funded with 54.9% state funds, 5.7% federal funds,
38.3% local funds and 1.1% other funds. (In the FY 25 adopted budget, these ratios were
52.3% state, 7.0% federal, 39.7% local and 1% other).
The FY 26 budget Local Revenue includes an increase for operations from Salem City of
$431,911. The budget for debt service is once again removed, per auditor
recommendation.
State Revenue increased by $4,490,950 primarily due to the state’s share of an overall 3%
raise ($1,292,265) and from including the online school enrollment in calculations that
offsets the cost of running that program ($2,244,660).
Federal revenue decreased by $387,696 due largely to the reduction of COVID-19 related
grant balances (-$422,471), as these funds have been depleted, but does include a new
planning grant of $300,000 for EL and Special Education Services in the Summer School
Progam.
The Cafeteria Fund revenue reflects an increase of $253,755 due to salary and food cost
increases. The Healthy Hunger-Free Kids Act of 2010 requires that school lunch prices
be evaluated annually until the price charged for a full-pay student reaches the difference
in what the federal lunch program reimburses for a free lunch and what they reimburse
for a full pay lunch. This is not determined until later in the current school year. In FY
26, to comply with this federal mandate, we anticipate we will increase student and adult
lunches by no more than 10 cents.
The non-resident tuition rates and associated pricing tiers established for FY 25 are
continued for FY 26, as the increase implemented to reach the rate of $1,000 has been
met and no further increases are anticipated. The rates are listed here for your
information:
o $1,000 Non-Resident Tuition
o $500 2nd Child Discount/Business/Property Owner
o $250 3rd Child Discount or Combo of Two Qualifications
o $125 Four Qualifications
o $100 School Division/City Employees
Expenditures:
Funding for a possible 2.5% increase in health insurance (absorbed by plan participation
changes) and funding for GASB 45 Postemployment Benefits Liability.
Page 98 of 412
Funding for technology infrastructure needs across the division.
Continuation of the Retirement: Extended Work Incentive program (REWIP) at the flat
rate level implemented for FY 25.
Continuation of the Virginia Pre-School Initiative (VPI) state funding (based on the
number of economically disadvantaged children) for a preschool class at East Salem, GW
Carver and South Salem, and West Salem.
Funding to support all remaining locally funded positions.
Continued support of National Board Certification for teachers ($115,000).
Funding to support an increase in utility costs ($130,817), summer school program costs
($233,371), building maintenance needs ($144,500) and software licensing purchases
($466,096).
Funding for an average 4% raise for employees ($1,616,000).
Funding for additional positions needed within the division based on student need, that
were previously funded with ALL In Tutoring funds, to assist with literacy & math
tutoring needs, implementing the VA Literacy Act requirements and to assist with
attendance issues ($328,795).
Page 99 of 412
Attachment B: Local Funding History for School Operations (FY 1992-2025)
Salem City Schools
History of City Funding for School Operations
FY 1992-2025
Fiscal Year
Local Annual
Subsidy for
Operations
Annual Subsidy
Increase Over
Prior Year
% change in
Annual
Subsidy
Adopted School
Fund Budget
Annual
Subsidy as a
% of Adopted
Budget
Average
Annual
Increase-Last 5
Years
Average Annual
Increase-Last
10 Years
Average Annual
Increase Last 15
years
FY 1992 8,040,000$ NA NA 17,293,562$ 46.5%
FY 1993 9,028,334$ 988,334$ 12.3%18,345,272$ 49.2%
FY 1994 9,728,334$ 700,000$ 7.8%19,239,042$ 50.6%
FY 1995 10,228,200$ 499,866$ 5.1%20,167,313$ 50.7%
FY 1996 10,878,200$ 650,000$ 6.4%21,382,639$ 50.9%
FY 1997 11,478,200$ 600,000$ 5.5%23,566,879$ 48.7%
FY 1998 12,162,200$ 684,000$ 6.0%24,729,794$ 49.2%
FY 1999 12,712,200$ 550,000$ 4.5%25,668,997$ 49.5%
FY 2000 13,450,147$ 737,947$ 5.8%27,642,227$ 48.7%
FY 2001 14,120,000$ 669,853$ 5.0%29,483,721$ 47.9%
FY 2002 14,720,000$ 600,000$ 4.2%30,016,618$ 49.0%
FY 2003 15,020,000$ 300,000$ 2.0%31,025,804$ 48.4%
FY 2004 15,595,000$ 575,000$ 3.8%31,839,235$ 49.0%
FY 2005 15,895,000$ 300,000$ 1.9%32,512,245$ 48.9%
FY 2006 16,545,000$ 650,000$ 4.1%36,922,805$ 44.8%
FY 2007 17,095,000$ 550,000$ 3.3%39,726,540$ 43.0%
FY 2008 17,995,000$ 900,000$ 5.3%40,986,978$ 43.9%
FY 2009 18,420,000$ 425,000$ 2.4%43,067,148$ 42.8%
FY 2010 18,420,000$ -$ 0.0%42,607,004$ 43.2%
FY 2011 18,420,000$ -$ 0.0%40,401,098$ 45.6%
FY 2012 18,420,000$ -$ 0.0%41,396,614$ 44.5%
FY 2013 18,919,494$ 499,494$ 2.7%42,427,360$ 44.6%
FY 2014 18,919,494$ -$ 0.0%43,324,555$ 43.7%
FY 2015 18,805,881$ (113,613)$ -0.6%44,257,544$ 42.5%
FY 2016 19,270,796$ 464,915$ 2.5%44,519,240$ 43.3%
FY 2017 19,270,796$ -$ 0.0%44,191,180$ 43.6%
FY 2018 19,633,236$ 362,440$ 1.9%45,310,748$ 43.3%
FY 2019 20,375,621$ 742,385$ 3.8%46,782,780$ 43.6%
FY 2020 20,455,621$ 80,000$ 0.4%47,447,711$ 43.1%
FY 2021 20,455,621$ -$ 0.0%48,582,858$ 42.1%
FY 2022 20,897,899$ 442,278$ 2.2%50,684,609$ 41.2%
FY 2023 21,797,899$ 900,000$ 4.3%55,828,240$ 39.0%
FY 2024 22,896,130$ 1,098,231$ 5.0%57,225,086$ 40.0%
FY 2025 23,781,130$ 885,000$ 3.9%61,260,044$ 38.8%
FY 2026 24,213,041$ 431,911$ 1.8%65,894,848$ 36.7%665,102$ 497,525$ 357,409$
Notes:
5 - FY 2023 includes the increase of $900,000 provided by the City in July/Aug 2022 (Amended budget). This was not, however, in the Adopted budget.
7 - FY 2025 reflects the ask of $885,000 for 4% raises within the Local Annual Subsidy for Operations amount
8 - FY 2026 reflects an increase of $431,911 from the City to assist with raises and the funding of the positions no longer supported by ALL In Tutoring funds.
1 - FY 2005 budget is shown net of one time debt service balloon payment for better comparability. The School fund budget that year was $38,086,309
2 - FY 2015 reflects an increase of $461,000 for raises, a reduction of a shared position, and a reduction of $500,000 local funding returned to the City
3 - FY 2018 reflects the increase of Waste Management Migration costs of $37,440 (increase in expenditures also) and a $325,000 local increase
4 - FY 2018 on reflects inclusion of the debt service amount for the schools for comparison purposes, but it is not included in the actual adopted school fund budget
6 - FY 2024 reflects the ask of $1,098,231 within the Local Annual Subsidy for Operations amount. The City did provide this amount in July and is reflected in the
Amended budget, however, it is not in the Adopted Budget.
Local funding history 1992 to Present - FY26 Budget Attachment B.xls
Page 100 of 412
Attachment B: Local Funding History for School Operations (FY 1992-2025)
$8,000,000
$10,000,000
$12,000,000
$14,000,000
$16,000,000
$18,000,000
$20,000,000
$22,000,000
$24,000,000
$26,000,000
FY 2010 FY 2012 FY 2014 FY 2016 FY 2018 ƒFY 2020 FY 2022 FY 2024 † FY 2026 ˆ
Local Annual Subsidy for Operations
0.0%
5.0%
10.0%
15.0%
20.0%
25.0%
30.0%
35.0%
40.0%
45.0%
50.0%
FY
2010
FY
2011
FY
2012
FY
2013
FY
2014
FY
2015 ‚
FY
2016
FY
2017
FY
2018 ƒ
FY
2019
FY
2020
FY
2021
FY
2022
FY
2023
FY
2024 †
FY
2025 ‡
FY
2026 ˆ
Annual Subsidy as a % of Adopted Budget
Local funding history 1992 to Present - FY26 Budget Attachment B.xls
Page 101 of 412
Attachment C: State Revenue Trends
Fiscal Year Amount Budgeted
Amount
Increased/Decreased Based
on Prior Year Notes
FY 2001 $12,565,626
FY 2002 $12,357,184 ($208,442)
FY 2003 $15,045,277 $2,688,093
FY 2004 $12,965,583 ($2,079,694)
FY 2005 $14,931,945 $1,966,362
FY 2006 $15,926,347 $994,402
FY 2007 $17,908,306 $1,981,959
FY 2008 $18,442,550 $534,244
FY 2009 $20,112,893 $1,670,343 Federal ARRA funding received
FY 2010 $18,227,097 ($1,885,796)ARRA funding phase out; Jobs Bill funding received
FY 2011 $16,127,988 ($2,099,109)All Federal Stimulus Funding Eliminated
FY 2012 $17,160,392 $1,032,404
FY 2013 $18,308,006 $1,147,614 VRS Cost Shift of 5%
FY 2014 $18,197,757 ($110,249)
FY 2015 $18,963,743 $765,986 VRS rate increase from 11.66% to 14.5%
FY 2016 $19,075,683 $111,940 1.5% Compensation Supplement
FY 2017 $19,225,693 $150,010 2% Compensation Supplement
FY 2018 $20,108,183 $882,490 2% Compensation Supplement & Per Pupil Lottery Funding
FY 2019 $20,702,387 $594,204 ADM increase
FY 2020 $21,794,677 $1,092,290 5% Compensation Supplement & Per Pupil Lottery Funding increase
FY 2021 $23,513,028 $1,718,351 2% Compensation Supplement & increases associated with Rebenchmarking
FY 2022 $24,285,377 $772,349 5% Compensation Supplement & ADM No Loss Funding
FY 2023 $26,181,650 $1,896,273 5% Compensation Supplement & increases associated with Rebenchmarking
FY 2024 $27,384,712 $1,203,062 7% Compensation Supplement
FY 2025 $30,154,849 $2,770,137 3% Compensation Supplement & increases associated with Rebenchmarking
FY 2026 $34,645,799 $4,490,950 3% Compensation Supplement & increases associated with Online School Program
Budgeted State Revenue Trends
$12,000,000
$17,000,000
$22,000,000
$27,000,000
$32,000,000
$37,000,000
State Revenue Trends
Amount
Budgeted
Page 102 of 412
Attachment D: Competitive Grants Received Since 2013
Safe Routes to Schools Grant 13,124.00$
Physical Education Program (PEP) Grant 921,804.00$
Strategic Compensation Grant 850,000.00$
Early Childhood Special Education Supplement 9,294.00$
Parent Resource Center Grant 4,131.00$
HS Program Innovation Planning Grant 50,000.00$
Chinese Educator Grant 52,000.00$
PluggedIn VA (ABE) Grant 35,000.00$
VA Preschool Initiative Startup Grant 38,050.00$
Health Profession Opportunity Grant 30,000.00$
HS Program Innovation Implementation Grant 50,000.00$
School Security Grants 527,939.00$
Positive Behavioral Interventions & Supports (PBIS) of the VA Tiered
Systems of Supports (VTSS) Grants 207,044.58$
Extended School Year Planning Grant 50,000.00$
National Geographic Beyond the Walls Grant 12,285.00$
Extended School Year Start-Up Grant Year 1, 2 & 3 724,588.00$
Governor's Emergency Education Relief (GEER) Fund 195,195.00$
Jobs for Virginia Graduates (JVG) 120,000.00$
Emergency Connectivity Fund (ECF) Round 1, 2 & 3 1,138,400.00$
American Rescue Plan (ARP) Homeless II Children & Youth 17,638.00$
ARP Elementary & Secondary School Emergency Relief (ESSER) III State
Set-Aside (Unfinished Learning, Before & After School & Summer Pgm)470,122.00$
American Rescue Plan Act (ARPA) Coronavirus State & Local Fiscal
Recovery Fund (CSLFRF) Ventilation Improvement 749,954.00$
School-Based Mental Health Workforce Grant 427,405.42$
Epidemiology & Lab Capacity for Infectious Diseases (ELC) Grant 17,402.00$
Community Schools Grant 133,000.00$
Education for Homeless Grant 3,000.00$
SparkForce Summer Manufacturing Camp Grant 12,000.00$
SparkForce Summer Inclusion Manufacturing Camp Grant 25,000.00$
Youth Tobacco Use Prevention Grant 159,000.00$
ACSE Robotics & Multilingual Supports in K-5 Grant 63,849.00$
ACSE AP Computer Science Expansion Microgrant 20,000.00$
Claude Moore Foundation EMT Grant 58,058.00$
Removing Barriers to Academic Achievement Microgrant 10,000.00$
New Horizons Healthcare Partnership 48,130.00$
Extended School Year Planning Grant - EL and SWD students 300,000.00$
7,543,413.00$
Competitive Grants Received since 2013
Page 103 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 4,876,051.90 4,518,864.28 4,091,298.74 3,870,780.00 3,995,232.00 124,452.00
30-110-00-00-9-000-
61003
Sales Tax 1/8 Cent 513,483.22 513,926.28 509,638.26 552,968.00 570,747.00 17,779.00
30-110-00-00-9-000-
61006
Basic Aid 11,014,754.34 11,529,293.00 14,737,387.00 15,388,751.00 16,813,790.00 1,425,039.00
30-110-00-00-9-000-
61009
Vocational Education 172,168.00 238,061.00 273,340.00 332,091.00 358,184.00 26,093.00
30-110-00-00-9-000-
61012
Gifted Education 120,983.00 124,699.00 143,178.00 142,643.00 153,851.00 11,208.00
30-110-00-00-9-000-
61015
Special Education 1,272,650.00 1,394,358.00 1,600,992.00 1,749,608.00 2,104,582.00 354,974.00
30-110-00-00-9-000-
61018
Textbooks (SOQ)197,994.45 300,138.00 344,617.00 356,920.00 384,964.00 28,044.00
30-110-00-00-9-000-
61019
At Risk (SOQ).00 .00 .00 .00 1,797,983.00 1,797,983.00
30-110-00-00-9-000-
61021
Prevention, Intervention, Remediation 283,845.00 310,613.00 356,644.00 385,582.00 .00 (385,582.00)
30-110-00-00-9-000-
61024
English as 2nd Language 124,116.00 159,789.00 156,918.00 193,123.00 365,328.00 172,205.00
30-110-00-00-9-000-
61027
Remedial Summer School-SOQ 191,651.00 70,495.00 60,214.00 59,821.00 132,888.00 73,067.00
30-110-00-00-9-000-
61050
VRS Teacher Retirement Reimb-
Instructional
1,603,027.00 1,691,368.00 1,942,016.00 1,823,158.00 1,896,693.00 73,535.00
30-110-00-00-9-000-
61053
FICA Reimb - Instructional 688,673.00 725,520.00 833,037.00 846,944.00 882,239.00 35,295.00
30-110-00-00-9-000-
61056
VRS Group Life Insurance Reimb -
Instructional
48,859.00 52,147.00 59,875.00 60,178.00 55,290.00 (4,888.00)
30-110-00-00-9-000-
61101
At Risk (Incentive Funded)237,786.77 305,168.00 17,287.00 656,159.00 .00 (656,159.00)
30-110-00-00-9-000-
61104
Virginia Workplace Readiness Skills
Assessment
945.91 1,101.71 970.59 1,225.00 1,225.00 .00
30-110-00-00-9-000-
61110
Albuterol and Valved Holding Chambers
Grant
433.21 .00 .00 .00 .00 .00
30-110-00-00-9-000-
61111
Supplemental GF Payments in Lieu of
Food and Hygiene Tax
.00 286,523.00 683,376.00 .00 700,857.00 700,857.00
30-110-00-00-9-000-
61112
VPSA Technology Grant 206,000.00 206,000.00 206,000.00 206,000.00 206,000.00 .00
30-110-00-00-9-000-
61113
Compensation Supplement 739,996.00 731,048.00 2,135,956.00 536,127.00 1,292,265.00 756,138.00
30-110-00-00-9-000-
61114
Rebenchmarking Hold Harmless .00 442,198.17 334,037.00 .00 .00 .00
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Page 104 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
61115
Adult Education .00 .00 24,382.71 49,443.00 49,443.00 .00
30-110-00-00-9-000-
61124
Homebound 2,845.33 6,334.00 345.49 595.00 .00 (595.00)
30-110-00-00-9-000-
61306
Regular Foster Care 119,453.00 71,302.00 72,398.00 234,880.00 274,619.00 39,739.00
30-110-00-00-9-000-
61309
Textbooks (Lottery Funded)52,045.55 .00 .00 .00 .00 .00
30-110-00-00-9-000-
61315
Early Reading Intervention 142,419.00 101,021.00 143,309.00 176,206.00 84,037.00 (92,169.00)
30-110-00-00-9-000-
61318
Spec Ed - Regional Prog Tuition Reimb 426,844.06 442,320.00 558,954.00 559,944.00 589,567.00 29,623.00
30-110-00-00-9-000-
61321
Career & Technical Ed - Equipment 11,569.13 12,935.67 11,812.72 12,936.00 11,813.00 (1,123.00)
30-110-00-00-9-000-
61327
Spec Ed - Foster Care 125,665.87 147,106.04 201,375.00 .00 .00 .00
30-110-00-00-9-000-
61330
At Risk (Lottery Funded)199,659.23 336,103.00 745,307.00 557,847.00 639,527.00 81,680.00
30-110-00-00-9-000-
61336
K-3 Primary Class Size Reduction 231,238.00 202,036.00 189,191.00 234,628.00 225,775.00 (8,853.00)
30-110-00-00-9-000-
61342
Mentor Teacher Program 693.00 699.00 494.00 494.00 283.00 (211.00)
30-110-00-00-9-000-
61354
Industry Certification Costs 4,200.42 4,752.51 4,186.91 7,275.00 7,275.00 .00
30-110-00-00-9-000-
61355
CTE STEM-H Industry Credentials 1,532.31 1,784.69 1,572.29 2,000.00 2,000.00 .00
30-110-00-00-9-000-
61357
Project Graduation - Senior Year 6,922.00 6,899.00 6,899.00 6,626.00 6,626.00 .00
30-110-00-00-9-000-
61363
SOL Algebra Readiness Grant 43,321.00 47,790.00 50,096.00 69,395.00 77,629.00 8,234.00
30-110-00-00-9-000-
61369
Supplemental Lottery Per Pupil Allocation 945,539.00 915,948.00 1,054,103.00 1,080,502.00 965,087.00 (115,415.00)
30-110-00-00-9-000-
61400
Natl Board Certification Bonus 60,000.00 62,500.00 52,500.00 62,500.00 62,500.00 .00
30-110-00-00-9-000-
61415
DMAS State Healthcare - Medicaid 51,477.16 38,343.69 126,013.36 10,000.00 35,000.00 25,000.00
30-110-00-00-9-000-
61420
E-Rate Services 1,006.92 .00 .00 .00 .00 .00
30-110-00-00-9-000-
61530
DERA National Grant 66.039 20,000.00 .00 .00 .00 .00 .00
30-110-00-00-9-000-
61550
ARPA Bonus Payments to School
Divisions
.00 387,066.34 .00 .00 .00 .00
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Page 105 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
63018
Inception of Lease - Other Financing
Source
.00 131,663.14 .00 .00 .00 .00
30-110-00-00-9-000-
63019
Inception of Subscriptions - Other
Financing Sources
.00 131,496.76 34,059.30 .00 .00 .00
30-110-00-00-9-000-
63020
Sale Of Property/Equipment 24,689.45 14,342.62 8,838.56 .00 8,000.00 8,000.00
30-110-00-00-9-000-
63050
Miscellaneous Income 76,764.26 3,537.41 45,599.90 20,000.00 20,000.00 .00
30-110-00-00-9-000-
63115
Alternative Ed Program Reimbursement 90,176.00 93,561.00 100,576.00 69,569.00 74,108.00 4,539.00
30-110-00-00-9-000-
63200
Tuition - Non Resident Day Student 181,260.64 179,049.96 150,553.66 195,000.00 195,000.00 .00
30-110-00-00-9-000-
63203
Tuition – Non Resident ISN 36,599.36 .00 240.80 .00 .00 .00
30-110-00-00-9-000-
63210
Tuition - Summer School 29,676.00 4,752.50 37,374.45 25,000.00 25,000.00 .00
30-110-00-00-9-000-
63215
VWCC - Dual Enrollment Reimb 57,545.50 40,057.50 60,092.00 60,000.00 80,000.00 20,000.00
30-110-00-00-9-000-
63230
Driver Education Fees 20,027.50 23,375.00 21,180.00 30,000.00 25,000.00 (5,000.00)
30-110-00-00-9-000-
63235
AP Exam Fees 783.00 402.00 218.00 .00 .00 .00
30-110-00-00-9-000-
63245
Technology Use Fees 860.00 2,260.00 2,894.10 .00 .00 .00
30-110-00-00-9-000-
63270
New Horizons Healthcare Partnership .00 .00 .00 .00 59,502.00 59,502.00
30-110-00-00-9-000-
63590
School Bus Pupil Transportation 53,646.94 88,799.56 81,736.58 .00 .00 .00
30-110-00-00-9-000-
63595
School Bus Operation Other Income 1,198.61 4,484.46 5,352.81 .00 .00 .00
30-110-00-00-9-000-
63598
Facilities Rental 13,350.00 22,926.42 23,330.68 10,000.00 19,500.00 9,500.00
30-110-00-00-9-000-
63599
Broadband Lease 24,735.26 25,474.00 26,238.23 27,372.00 27,786.00 414.00
30-110-00-00-9-000-
63601
Insurance Adj/Refunds/Rebates 324,923.01 34,185.64 50,444.52 5,000.00 5,000.00 .00
30-110-00-00-9-000-
63610
Lease Revenue .00 24,099.09 24,099.09 .00 .00 .00
30-110-00-00-9-000-
63611
Lease Interest Revenue .00 16,347.14 16,025.25 .00 .00 .00
30-110-00-00-9-000-
63612
Lease Revenue Offset .00 (25,412.00)(26,173.23).00 .00 .00
Run by Mandy Hall on 03/14/2025 12:39:06 PM Page 3 of 106
Page 106 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
69999
Contingencies .00 .00 .00 50,000.00 50,000.00 .00
Program 000 - General Revenue Totals $25,676,084.31 $27,201,653.58 $32,392,401.77 $30,719,290.00 $35,332,195.00 $4,612,905.00
Level 9 - District Wide Totals $25,676,084.31 $27,201,653.58 $32,392,401.77 $30,719,290.00 $35,332,195.00 $4,612,905.00
Sub-Function 00 - Revenues Totals $25,676,084.31 $27,201,653.58 $32,392,401.77 $30,719,290.00 $35,332,195.00 $4,612,905.00
Function 00 - Revenue Totals $25,676,084.31 $27,201,653.58 $32,392,401.77 $30,719,290.00 $35,332,195.00 $4,612,905.00
Locations 110 - Central Instruction Totals $25,676,084.31 $27,201,653.58 $32,392,401.77 $30,719,290.00 $35,332,195.00 $4,612,905.00
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 20,897,899.00 21,797,899.00 22,896,130.00 23,781,130.00 24,213,041.00 431,911.00
30-170-67-67-9-720-
63006
Transfer From General Fund-Meals Tax 21,712.86 258,012.04 355,788.34 .00 .00 .00
Program 720 - Intra Agency Fund Totals $20,919,611.86 $22,055,911.04 $23,251,918.34 $23,781,130.00 $24,213,041.00 $431,911.00
Level 9 - District Wide Totals $20,919,611.86 $22,055,911.04 $23,251,918.34 $23,781,130.00 $24,213,041.00 $431,911.00
Sub-Function 67 - Debt Service & Transfers Totals $20,919,611.86 $22,055,911.04 $23,251,918.34 $23,781,130.00 $24,213,041.00 $431,911.00
Function 67 - Debt Service & Fund Transfers Totals $20,919,611.86 $22,055,911.04 $23,251,918.34 $23,781,130.00 $24,213,041.00 $431,911.00
Locations 170 - Non-Departmental Totals $20,919,611.86 $22,055,911.04 $23,251,918.34 $23,781,130.00 $24,213,041.00 $431,911.00
REVENUE TOTALS $46,595,696.17 $49,257,564.62 $55,644,320.11 $54,500,420.00 $59,545,236.00 $5,044,816.00
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 1,695.75 4,649.25 3,638.04 4,860.00 4,860.00 .00
30-110-61-10-2-110-
72100
FICA 129.72 738.16 278.26 372.00 372.00 .00
30-110-61-10-2-110-
73037
Contractual Services - Other .00 .00 2,173,315.70 .00 1,254,041.00 1,254,041.00
Run by Mandy Hall on 03/14/2025 12:39:06 PM Page 4 of 106
Page 107 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
73190
Safe Splash Program YMCA 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 750.00 300.00 696.00 2,250.00 2,250.00 .00
30-110-61-10-2-110-
75529
Travel-Itinerant 12.68 10.50 .00 .00 .00 .00
30-110-61-10-2-110-
76070
Parent Involvement .00 .00 233.73 500.00 600.00 100.00
30-110-61-10-2-110-
76130
Textbooks 81,740.78 68,084.40 143,309.39 190,102.00 190,102.00 .00
30-110-61-10-2-110-
76210
Character Education .00 1,609.47 1,302.78 1,100.00 1,300.00 200.00
30-110-61-10-2-110-
76250
Enrichment 15,251.14 16,832.40 6,056.89 13,900.00 13,900.00 .00
30-110-61-10-2-110-
76265
Family Life .00 .00 .00 100.00 100.00 .00
30-110-61-10-2-110-
76370
Reading Intervention 6,832.72 10,077.62 9,060.76 9,320.00 9,320.00 .00
30-110-61-10-2-110-
79999
Contingencies .00 .00 .00 50,000.00 50,000.00 .00
Program 110 - Regular Instruction Totals $108,812.79 $104,701.80 $2,340,291.55 $274,904.00 $1,529,245.00 $1,254,341.00
Program 111 - Remedial-School Day
30-110-61-10-2-111-
71120
Compensation-Instructional Salaries .00 1,617.00 1,441.00 9,152.00 9,152.00 .00
30-110-61-10-2-111-
72100
FICA .00 123.74 110.28 701.00 701.00 .00
Program 111 - Remedial-School Day Totals $0.00 $1,740.74 $1,551.28 $9,853.00 $9,853.00 $0.00
Program 115 - Testing
30-110-61-10-2-115-
71120
Compensation-Instructional Salaries 34.00 17.00 .00 400.00 400.00 .00
30-110-61-10-2-115-
72100
FICA 2.60 1.30 .00 31.00 31.00 .00
30-110-61-10-2-115-
73205
Software Licensing Fees 29,585.86 28,778.36 8,260.00 61,085.00 61,085.00 .00
30-110-61-10-2-115-
73225
Professional Development - Conferences 3,002.70 2,648.00 865.80 550.00 550.00 .00
30-110-61-10-2-115-
76455
Testing Materials-Assessment 100.52 4,315.71 846.56 500.00 500.00 .00
Program 115 - Testing Totals $32,725.68 $35,760.37 $9,972.36 $62,566.00 $62,566.00 $0.00
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Page 108 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
71146
Compensation - ELL 66,979.75 104,429.92 .00 168,718.00 .00 (168,718.00)
30-110-61-10-2-120-
71153
Compensation-Instructional Asst ELL .00 .00 150.00 .00 .00 .00
30-110-61-10-2-120-
71665
Bonus Payments To Teachers .00 6,966.00 .00 .00 .00 .00
30-110-61-10-2-120-
72100
FICA 4,892.53 8,368.78 .00 12,907.00 .00 (12,907.00)
30-110-61-10-2-120-
72210
VRS Pension Contribution .00 8,447.90 904.41 19,629.00 .00 (19,629.00)
30-110-61-10-2-120-
72220
VRS Hybrid Pension Contribution 7,609.60 8,100.90 .00 8,412.00 .00 (8,412.00)
30-110-61-10-2-120-
72300
Group Health and Dental Insurance 8,188.47 15,591.44 146.44 7,440.00 .00 (7,440.00)
30-110-61-10-2-120-
72400
VRS Group Life Insurance 613.50 1,334.20 .00 2,261.00 .00 (2,261.00)
30-110-61-10-2-120-
72510
Hybrid Disability Insurance 109.00 116.00 .00 .00 .00 .00
30-110-61-10-2-120-
72750
VRS Retiree Health Care Credit 554.00 1,204.80 .00 2,041.00 .00 (2,041.00)
30-110-61-10-2-120-
73010
Autism Support Services 27,848.75 76,020.31 24,789.39 20,600.00 20,600.00 .00
30-110-61-10-2-120-
73037
Contractual Services - Other 3,298.40 3,287.95 151,151.69 23,000.00 35,000.00 12,000.00
30-110-61-10-2-120-
73255
Professional Development 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 155,886.04 174,009.12 170,707.20 149,716.00 160,000.00 10,284.00
30-110-61-10-2-120-
75529
Travel-Itinerant .00 .00 .00 500.00 500.00 .00
30-110-61-10-2-120-
76431
Special Ed - General 11,026.56 10,685.81 21,723.31 13,610.00 12,350.00 (1,260.00)
30-110-61-10-2-120-
76438
Supplies - EL 3,189.65 4,140.36 195.00 5,000.00 .00 (5,000.00)
30-110-61-10-2-120-
76455
Testing Materials-Assessment 4,115.88 4,800.06 18.99 4,000.00 4,000.00 .00
Program 120 - Special Education Totals $299,594.64 $429,012.84 $369,786.43 $442,834.00 $237,450.00 ($205,384.00)
Program 123 - ELL
30-110-61-10-2-123-
71146
Compensation - ELL .00 .00 96,693.72 .00 195,293.00 195,293.00
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Page 109 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 123 - ELL
30-110-61-10-2-123-
71153
Compensation-Instructional Asst ELL .00 .00 934.50 .00 .00 .00
30-110-61-10-2-123-
72100
FICA .00 .00 7,101.87 .00 14,940.00 14,940.00
30-110-61-10-2-123-
72210
VRS Pension Contribution .00 .00 8,105.65 .00 9,100.00 9,100.00
30-110-61-10-2-123-
72220
VRS Hybrid Pension Contribution .00 .00 8,640.06 .00 21,234.00 21,234.00
30-110-61-10-2-123-
72300
Group Health and Dental Insurance .00 .00 17,448.00 .00 14,924.00 14,924.00
30-110-61-10-2-123-
72400
VRS Group Life Insurance .00 .00 1,423.04 .00 2,154.00 2,154.00
30-110-61-10-2-123-
72510
Hybrid Disability Insurance .00 .00 123.72 .00 .00 .00
30-110-61-10-2-123-
72750
VRS Retiree Health Care Credit .00 .00 1,285.00 .00 2,208.00 2,208.00
30-110-61-10-2-123-
76438
Supplies - EL .00 .00 3,688.11 .00 5,000.00 5,000.00
30-110-61-10-2-123-
76455
Testing Materials-Assessment .00 .00 6,339.39 .00 .00 .00
Program 123 - ELL Totals $0.00 $0.00 $151,783.06 $0.00 $264,853.00 $264,853.00
Program 127 - Regional Sp Ed Program
30-110-61-10-2-127-
73297
Tuition - Regional Sp Ed Program .00 .00 73,182.23 30,000.00 30,000.00 .00
Program 127 - Regional Sp Ed Program
Totals
$0.00 $0.00 $73,182.23 $30,000.00 $30,000.00 $0.00
Program 128 - Risk Reduction
30-110-61-10-2-128-
71120
Compensation-Instructional Salaries 635.25 8,952.67 12,596.36 200.00 200.00 .00
30-110-61-10-2-128-
71151
Compensation-Instructional Asst 2,897.82 12,708.17 12,434.02 9,379.00 9,899.00 520.00
30-110-61-10-2-128-
72100
FICA 270.29 1,597.75 1,914.91 733.00 773.00 40.00
30-110-61-10-2-128-
73037
Contractual Services - Other .00 .00 2,650.00 .00 .00 .00
Program 128 - Risk Reduction Totals $3,803.36 $23,258.59 $29,595.29 $10,312.00 $10,872.00 $560.00
Program 140 - Gifted
30-110-61-10-2-140-
71120
Compensation-Instructional Salaries 63,516.60 63,864.96 63,235.84 63,435.00 67,951.00 4,516.00
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Page 110 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 140 - Gifted
30-110-61-10-2-140-
71665
Bonus Payments To Teachers .00 1,393.20 .00 .00 .00 .00
30-110-61-10-2-140-
72100
FICA 4,595.38 4,898.03 4,391.46 4,853.00 5,198.00 345.00
30-110-61-10-2-140-
72210
VRS Pension Contribution 10,556.50 10,614.40 10,503.22 10,543.00 11,293.00 750.00
30-110-61-10-2-140-
72300
Group Health and Dental Insurance 8,051.32 8,576.16 10,702.52 8,860.00 8,860.00 .00
30-110-61-10-2-140-
72400
VRS Group Life Insurance 851.10 855.80 846.84 850.00 802.00 (48.00)
30-110-61-10-2-140-
72750
VRS Retiree Health Care Credit 768.60 772.80 764.72 768.00 822.00 54.00
30-110-61-10-2-140-
76280
Gifted 5,519.64 6,225.34 8,083.83 5,600.00 5,600.00 .00
Program 140 - Gifted Totals $93,859.14 $97,200.69 $98,528.43 $94,909.00 $100,526.00 $5,617.00
Level 2 - Elementary Totals $538,795.61 $691,675.03 $3,074,690.63 $925,378.00 $2,245,365.00 $1,319,987.00
Level 3 - Secondary
Program 110 - Regular Instruction
30-110-61-10-3-110-
73018
Career - Tech Testing 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 .00 175.00 524,048.74 7,500.00 303,205.00 295,705.00
30-110-61-10-3-110-
73050
Drivers Education Services 68,460.00 82,778.00 57,797.00 95,873.00 95,873.00 .00
30-110-61-10-3-110-
73162
Subscription Offset .00 (53,413.09).00 .00 .00 .00
30-110-61-10-3-110-
73295
Tuition VWCC 70,735.10 46,001.43 71,962.20 160,000.00 115,000.00 (45,000.00)
30-110-61-10-3-110-
76035
CPR/AED Recertification 202.49 .00 .00 800.00 800.00 .00
30-110-61-10-3-110-
76042
Distinguished Scholars 27,265.30 26,500.00 27,000.00 28,000.00 28,000.00 .00
30-110-61-10-3-110-
76070
Parent Involvement .00 .00 .00 250.00 250.00 .00
30-110-61-10-3-110-
76130
Textbooks 22,904.62 152,887.68 51,773.21 152,888.00 152,888.00 .00
30-110-61-10-3-110-
76250
Enrichment 90.00 164.46 1,912.00 .00 .00 .00
30-110-61-10-3-110-
76345
Mathematics .00 113.85 .00 .00 .00 .00
Run by Mandy Hall on 03/14/2025 12:39:06 PM Page 8 of 106
Page 111 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
78075
Inception of Subscription - Capital Outlay .00 53,413.09 .00 .00 .00 .00
Program 110 - Regular Instruction Totals $196,216.15 $316,259.33 $741,222.94 $474,811.00 $725,516.00 $250,705.00
Program 111 - Remedial-School Day
30-110-61-10-3-111-
71120
Compensation-Instructional Salaries .00 687.50 1,034.00 2,684.00 2,684.00 .00
30-110-61-10-3-111-
72100
FICA .00 52.60 79.10 206.00 206.00 .00
30-110-61-10-3-111-
73037
Contractual Services - Other 1,236.00 2,155.00 1,755.00 6,626.00 6,626.00 .00
Program 111 - Remedial-School Day Totals $1,236.00 $2,895.10 $2,868.10 $9,516.00 $9,516.00 $0.00
Program 115 - Testing
30-110-61-10-3-115-
71120
Compensation-Instructional Salaries 1,487.50 743.75 3,914.25 3,500.00 3,500.00 .00
30-110-61-10-3-115-
72100
FICA 113.81 56.91 299.45 268.00 268.00 .00
30-110-61-10-3-115-
73205
Software Licensing Fees 13,185.30 9,528.21 9,929.64 18,565.00 18,565.00 .00
30-110-61-10-3-115-
73225
Professional Development - Conferences .00 32.00 139.57 1,000.00 1,000.00 .00
30-110-61-10-3-115-
76455
Testing Materials-Assessment 1,945.76 14,592.54 1,306.57 14,820.00 14,820.00 .00
Program 115 - Testing Totals $16,732.37 $24,953.41 $15,589.48 $38,153.00 $38,153.00 $0.00
Program 120 - Special Education
30-110-61-10-3-120-
71110
Compensation-Administrative 38,987.78 30,784.13 3,141.00 38,445.00 .00 (38,445.00)
30-110-61-10-3-120-
71146
Compensation - ELL 61,419.49 62,824.00 .00 66,781.00 .00 (66,781.00)
30-110-61-10-3-120-
71153
Compensation-Instructional Asst ELL .00 .00 30.00 .00 .00 .00
30-110-61-10-3-120-
71665
Bonus Payments To Teachers .00 774.00 .00 .00 .00 .00
30-110-61-10-3-120-
72100
FICA 7,601.16 7,033.59 243.01 8,050.00 1,368.00 (6,682.00)
30-110-61-10-3-120-
72210
VRS Pension Contribution 15,162.70 16,333.47 569.49 17,489.00 .00 (17,489.00)
30-110-61-10-3-120-
72300
Group Health and Dental Insurance 8,961.48 8,886.52 16.60 8,667.00 .00 (8,667.00)
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Page 112 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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
30-110-61-10-3-120-
72400
VRS Group Life Insurance 1,222.50 1,316.93 45.92 1,410.00 .00 (1,410.00)
30-110-61-10-3-120-
72750
VRS Retiree Health Care Credit 1,103.90 1,189.19 41.46 1,273.00 .00 (1,273.00)
30-110-61-10-3-120-
73010
Autism Support Services 5,228.75 3,487.50 2,226.70 5,000.00 5,000.00 .00
30-110-61-10-3-120-
73037
Contractual Services - Other .00 .00 30,397.03 .00 20,000.00 20,000.00
30-110-61-10-3-120-
73255
Professional Development 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 51,746.24 56,033.85 45,285.09 52,572.00 47,500.00 (5,072.00)
30-110-61-10-3-120-
73810
Tuition - Other Entities In-State .00 .00 8,986.45 12,227.00 18,000.00 5,773.00
30-110-61-10-3-120-
76431
Special Ed - General 4,208.79 7,594.12 19,523.47 1,200.00 1,200.00 .00
30-110-61-10-3-120-
76438
Supplies - EL 1,377.59 1,551.24 .00 1,250.00 .00 (1,250.00)
30-110-61-10-3-120-
76455
Testing Materials-Assessment (628.82).00 .00 .00 .00 .00
Program 120 - Special Education Totals $197,523.53 $202,937.17 $110,506.22 $216,862.00 $95,566.00 ($121,296.00)
Program 121 - Alternative Education
30-110-61-10-3-121-
71120
Compensation-Instructional Salaries 53,249.04 56,526.00 60,157.68 116,300.00 124,478.00 8,178.00
30-110-61-10-3-121-
71151
Compensation-Instructional Asst 27,141.18 30,372.97 7,116.76 26,297.00 8,493.00 (17,804.00)
30-110-61-10-3-121-
72100
FICA 5,876.51 6,127.70 4,925.89 10,909.00 10,172.00 (737.00)
30-110-61-10-3-121-
72210
VRS Pension Contribution 4,560.70 5,041.80 874.12 7,110.00 6,630.00 (480.00)
30-110-61-10-3-121-
72220
VRS Hybrid Pension Contribution 8,850.00 9,394.60 9,992.24 16,590.00 15,470.00 (1,120.00)
30-110-61-10-3-121-
72300
Group Health and Dental Insurance 16,831.52 19,124.96 10,911.76 9,943.00 9,943.00 .00
30-110-61-10-3-121-
72400
VRS Group Life Insurance 1,081.20 1,163.90 876.10 1,911.00 1,569.00 (342.00)
30-110-61-10-3-121-
72510
Hybrid Disability Insurance 126.70 134.50 143.08 155.00 155.00 .00
30-110-61-10-3-121-
72750
VRS Retiree Health Care Credit 976.30 1,051.10 791.10 1,725.00 1,609.00 (116.00)
Run by Mandy Hall on 03/14/2025 12:39:06 PM Page 10 of 106
Page 113 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 121 - Alternative Education
30-110-61-10-3-121-
76435
Supplies - Instructional .00 .00 468.44 4,000.00 4,000.00 .00
Program 121 - Alternative Education Totals $118,693.15 $128,937.53 $96,257.17 $194,940.00 $182,519.00 ($12,421.00)
Program 122 - Dropout Prevention
30-110-61-10-3-122-
71120
Compensation-Instructional Salaries 19,293.80 23,351.20 24,950.98 24,920.00 25,166.00 246.00
30-110-61-10-3-122-
71665
Bonus Payments To Teachers .00 4,644.00 .00 .00 .00 .00
30-110-61-10-3-122-
72100
FICA 1,070.91 1,816.64 1,548.36 1,906.00 1,925.00 19.00
30-110-61-10-3-122-
72220
VRS Hybrid Pension Contribution 3,246.40 3,867.30 4,109.22 4,142.00 4,183.00 41.00
30-110-61-10-3-122-
72300
Group Health and Dental Insurance 7,818.40 8,879.68 9,241.68 6,960.00 6,960.00 .00
30-110-61-10-3-122-
72400
VRS Group Life Insurance 261.80 311.80 331.30 334.00 297.00 (37.00)
30-110-61-10-3-122-
72510
Hybrid Disability Insurance 46.50 55.40 58.82 60.00 60.00 .00
30-110-61-10-3-122-
72750
VRS Retiree Health Care Credit 236.40 281.60 299.14 302.00 305.00 3.00
Program 122 - Dropout Prevention Totals $31,974.21 $43,207.62 $40,539.50 $38,624.00 $38,896.00 $272.00
Program 123 - ELL
30-110-61-10-3-123-
71110
Compensation-Administrative .00 .00 34,990.25 .00 26,779.00 26,779.00
30-110-61-10-3-123-
71146
Compensation - ELL .00 .00 66,596.64 .00 106,550.00 106,550.00
30-110-61-10-3-123-
71153
Compensation-Instructional Asst ELL .00 .00 435.00 .00 .00 .00
30-110-61-10-3-123-
72100
FICA .00 .00 7,737.16 .00 10,200.00 10,200.00
30-110-61-10-3-123-
72210
VRS Pension Contribution .00 .00 16,820.42 .00 22,159.00 22,159.00
30-110-61-10-3-123-
72300
Group Health and Dental Insurance .00 .00 9,227.92 .00 8,667.00 8,667.00
30-110-61-10-3-123-
72400
VRS Group Life Insurance .00 .00 1,356.20 .00 1,573.00 1,573.00
30-110-61-10-3-123-
72750
VRS Retiree Health Care Credit .00 .00 1,224.64 .00 1,613.00 1,613.00
Run by Mandy Hall on 03/14/2025 12:39:06 PM Page 11 of 106
Page 114 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 123 - ELL
30-110-61-10-3-123-
76438
Supplies - EL .00 .00 526.33 .00 1,250.00 1,250.00
Program 123 - ELL Totals $0.00 $0.00 $138,914.56 $0.00 $178,791.00 $178,791.00
Program 128 - Risk Reduction
30-110-61-10-3-128-
71120
Compensation-Instructional Salaries 1,609.47 24,929.43 22,596.29 20,142.00 15,000.00 (5,142.00)
30-110-61-10-3-128-
71151
Compensation-Instructional Asst 11.00 274.48 .00 .00 .00 .00
30-110-61-10-3-128-
72100
FICA 124.00 1,928.12 1,728.63 1,541.00 1,148.00 (393.00)
30-110-61-10-3-128-
73037
Contractual Services - Other 25,144.14 24,460.88 15,301.72 30,600.00 30,600.00 .00
30-110-61-10-3-128-
75529
Travel-Itinerant 150.11 .00 .00 500.00 500.00 .00
30-110-61-10-3-128-
76435
Supplies - Instructional 4,937.38 7,022.37 4,140.41 16,000.00 16,000.00 .00
Program 128 - Risk Reduction Totals $31,976.10 $58,615.28 $43,767.05 $68,783.00 $63,248.00 ($5,535.00)
Program 140 - Gifted
30-110-61-10-3-140-
71120
Compensation-Instructional Salaries 21,172.20 21,288.24 21,078.56 21,145.00 22,651.00 1,506.00
30-110-61-10-3-140-
71665
Bonus Payments To Teachers .00 464.40 .00 .00 .00 .00
30-110-61-10-3-140-
72100
FICA 1,531.64 1,632.77 1,463.87 1,618.00 1,733.00 115.00
30-110-61-10-3-140-
72210
VRS Pension Contribution 3,518.80 3,538.10 3,501.06 3,514.00 3,765.00 251.00
30-110-61-10-3-140-
72300
Group Health and Dental Insurance 2,683.72 2,858.70 3,567.58 5,360.00 5,360.00 .00
30-110-61-10-3-140-
72400
VRS Group Life Insurance 283.70 285.20 282.32 283.00 267.00 (16.00)
30-110-61-10-3-140-
72750
VRS Retiree Health Care Credit 256.20 257.60 254.90 256.00 274.00 18.00
30-110-61-10-3-140-
73300
Tuition-Gov School 52,220.00 78,287.00 82,730.00 84,960.00 84,960.00 .00
30-110-61-10-3-140-
76280
Gifted 916.58 250.68 262.82 1,500.00 1,500.00 .00
Program 140 - Gifted Totals $82,582.84 $108,862.69 $113,141.11 $118,636.00 $120,510.00 $1,874.00
Level 3 - Secondary Totals $676,934.35 $886,668.13 $1,302,806.13 $1,160,325.00 $1,452,715.00 $292,390.00
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Page 115 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
73037
Contractual Services - Other .00 .00 870,157.60 .00 491,005.00 491,005.00
30-110-61-10-4-110-
73255
Professional Development 1,880.60 .00 .00 1,000.00 1,000.00 .00
30-110-61-10-4-110-
73285
Strings Program 450.00 .00 312.00 .00 .00 .00
30-110-61-10-4-110-
76070
Parent Involvement .00 .00 .00 250.00 250.00 .00
30-110-61-10-4-110-
76130
Textbooks 100,207.84 39,555.42 47,777.24 112,663.00 112,663.00 .00
30-110-61-10-4-110-
76250
Enrichment .00 42.00 85.89 .00 .00 .00
30-110-61-10-4-110-
76265
Family Life .00 .00 .00 100.00 100.00 .00
30-110-61-10-4-110-
76345
Mathematics 3,919.11 (30.45)491.59 3,945.00 3,945.00 .00
Program 110 - Regular Instruction Totals $106,457.55 $39,566.97 $918,824.32 $117,958.00 $608,963.00 $491,005.00
Program 111 - Remedial-School Day
30-110-61-10-4-111-
71120
Compensation-Instructional Salaries .00 .00 539.00 2,684.00 2,684.00 .00
30-110-61-10-4-111-
72100
FICA .00 .00 41.25 206.00 206.00 .00
Program 111 - Remedial-School Day Totals $0.00 $0.00 $580.25 $2,890.00 $2,890.00 $0.00
Program 115 - Testing
30-110-61-10-4-115-
71120
Compensation-Instructional Salaries .00 .00 .00 2,000.00 2,000.00 .00
30-110-61-10-4-115-
72100
FICA .00 .00 .00 153.00 153.00 .00
30-110-61-10-4-115-
73205
Software Licensing Fees 18,151.30 13,591.41 2,550.00 24,253.00 24,253.00 .00
30-110-61-10-4-115-
73225
Professional Development - Conferences .00 32.00 80.16 1,000.00 1,000.00 .00
30-110-61-10-4-115-
76455
Testing Materials-Assessment 10,986.53 3,129.64 62.55 3,720.00 3,720.00 .00
Program 115 - Testing Totals $29,137.83 $16,753.05 $2,692.71 $31,126.00 $31,126.00 $0.00
Program 120 - Special Education
30-110-61-10-4-120-
71146
Compensation - ELL 22,036.25 35,751.73 .00 82,929.00 .00 (82,929.00)
30-110-61-10-4-120-
71153
Compensation-Instructional Asst ELL .00 .00 37.50 .00 .00 .00
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Page 116 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
72100
FICA 1,742.57 2,637.23 2.87 6,344.00 .00 (6,344.00)
30-110-61-10-4-120-
72220
VRS Hybrid Pension Contribution .00 9,233.80 .00 9,885.00 .00 (9,885.00)
30-110-61-10-4-120-
72300
Group Health and Dental Insurance .00 .00 .00 9,407.00 .00 (9,407.00)
30-110-61-10-4-120-
72400
VRS Group Life Insurance .00 744.50 .00 797.00 .00 (797.00)
30-110-61-10-4-120-
72510
Hybrid Disability Insurance .00 132.20 .00 150.00 .00 (150.00)
30-110-61-10-4-120-
72750
VRS Retiree Health Care Credit .00 672.30 .00 720.00 .00 (720.00)
30-110-61-10-4-120-
73010
Autism Support Services 4,878.75 5,773.44 895.46 2,000.00 2,000.00 .00
30-110-61-10-4-120-
73037
Contractual Services - Other .00 .00 50,472.92 .00 20,000.00 20,000.00
30-110-61-10-4-120-
73255
Professional Development 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 52,421.70 51,575.04 45,240.58 53,072.00 50,000.00 (3,072.00)
30-110-61-10-4-120-
76431
Special Ed - General 3,891.02 8,803.74 20,446.05 1,200.00 1,200.00 .00
30-110-61-10-4-120-
76438
Supplies - EL 1,697.92 1,555.24 35.53 1,250.00 .00 (1,250.00)
Program 120 - Special Education Totals $87,800.18 $118,011.19 $117,130.91 $170,251.00 $75,697.00 ($94,554.00)
Program 123 - ELL
30-110-61-10-4-123-
71146
Compensation - ELL .00 .00 59,292.64 .00 122,179.00 122,179.00
30-110-61-10-4-123-
71153
Compensation-Instructional Asst ELL .00 .00 165.00 .00 .00 .00
30-110-61-10-4-123-
72100
FICA .00 .00 4,575.88 .00 9,347.00 9,347.00
30-110-61-10-4-123-
72220
VRS Hybrid Pension Contribution .00 .00 9,848.24 .00 16,409.00 16,409.00
30-110-61-10-4-123-
72300
Group Health and Dental Insurance .00 .00 .00 .00 9,407.00 9,407.00
30-110-61-10-4-123-
72400
VRS Group Life Insurance .00 .00 794.00 .00 1,165.00 1,165.00
30-110-61-10-4-123-
72510
Hybrid Disability Insurance .00 .00 141.04 .00 .00 .00
Run by Mandy Hall on 03/14/2025 12:39:06 PM Page 14 of 106
Page 117 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 123 - ELL
30-110-61-10-4-123-
72750
VRS Retiree Health Care Credit .00 .00 716.98 .00 1,195.00 1,195.00
30-110-61-10-4-123-
76438
Supplies - EL .00 .00 1,223.33 .00 1,250.00 1,250.00
Program 123 - ELL Totals $0.00 $0.00 $76,757.11 $0.00 $160,952.00 $160,952.00
Program 128 - Risk Reduction
30-110-61-10-4-128-
71120
Compensation-Instructional Salaries .00 21,358.45 3,317.30 .00 .00 .00
30-110-61-10-4-128-
71151
Compensation-Instructional Asst .00 1,222.30 .00 .00 .00 .00
30-110-61-10-4-128-
72100
FICA .00 1,727.46 253.75 .00 .00 .00
Program 128 - Risk Reduction Totals $0.00 $24,308.21 $3,571.05 $0.00 $0.00 $0.00
Program 140 - Gifted
30-110-61-10-4-140-
71120
Compensation-Instructional Salaries 56,459.16 56,768.76 56,209.52 56,386.00 60,401.00 4,015.00
30-110-61-10-4-140-
71665
Bonus Payments To Teachers .00 1,238.40 .00 .00 .00 .00
30-110-61-10-4-140-
72100
FICA 4,085.01 4,353.90 3,903.31 4,314.00 4,621.00 307.00
30-110-61-10-4-140-
72210
VRS Pension Contribution 9,383.50 9,435.00 9,336.16 9,371.00 10,039.00 668.00
30-110-61-10-4-140-
72300
Group Health and Dental Insurance 7,156.64 7,623.18 9,513.40 7,860.00 7,860.00 .00
30-110-61-10-4-140-
72400
VRS Group Life Insurance 756.50 760.70 752.66 756.00 713.00 (43.00)
30-110-61-10-4-140-
72750
VRS Retiree Health Care Credit 683.10 686.80 679.68 682.00 731.00 49.00
30-110-61-10-4-140-
76280
Gifted 2,045.91 947.91 508.00 2,000.00 2,000.00 .00
Program 140 - Gifted Totals $80,569.82 $81,814.65 $80,902.73 $81,369.00 $86,365.00 $4,996.00
Level 4 - Middle Totals $303,965.38 $280,454.07 $1,200,459.08 $403,594.00 $965,993.00 $562,399.00
Level 6 - Summer
Program 112 - Remedial-Summer
30-110-61-10-6-112-
71110
Compensation-Administrative .00 .00 .00 3,200.00 .00 (3,200.00)
Run by Mandy Hall on 03/14/2025 12:39:06 PM Page 15 of 106
Page 118 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 6 - Summer
Program 112 - Remedial-Summer
30-110-61-10-6-112-
71120
Compensation-Instructional Salaries 119,852.18 91,492.57 52,630.54 98,065.00 349,599.00 251,534.00
30-110-61-10-6-112-
72100
FICA 7,367.37 7,835.99 4,306.18 7,747.00 26,745.00 18,998.00
30-110-61-10-6-112-
76435
Supplies - Instructional 2,087.45 832.19 472.65 800.00 800.00 .00
Program 112 - Remedial-Summer Totals $129,307.00 $100,160.75 $57,409.37 $109,812.00 $377,144.00 $267,332.00
Program 160 - Summer
30-110-61-10-6-160-
71196
Compensation - Summer School Teacher 36,158.30 15,503.76 13,350.00 63,334.00 30,000.00 (33,334.00)
30-110-61-10-6-160-
72100
FICA 2,766.13 1,186.04 1,227.83 4,845.00 2,295.00 (2,550.00)
30-110-61-10-6-160-
73162
Subscription Offset .00 .00 (23,952.00).00 .00 .00
30-110-61-10-6-160-
73303
Y Fit Purchased Services 60.00 360.00 360.00 2,100.00 2,100.00 .00
30-110-61-10-6-160-
76435
Supplies - Instructional 1,598.38 140.19 233.19 250.00 250.00 .00
30-110-61-10-6-160-
78075
Inception of Subscription - Capital Outlay .00 .00 23,952.00 .00 .00 .00
Program 160 - Summer Totals $40,582.81 $17,189.99 $15,171.02 $70,529.00 $34,645.00 ($35,884.00)
Level 6 - Summer Totals $169,889.81 $117,350.74 $72,580.39 $180,341.00 $411,789.00 $231,448.00
Level 7 - Adult
Program 170 - Adult
30-110-61-10-7-170-
71120
Compensation-Instructional Salaries .00 2,670.50 23,938.80 45,000.00 45,000.00 .00
30-110-61-10-7-170-
71665
Bonus Payments To Teachers .00 1,548.00 .00 .00 .00 .00
30-110-61-10-7-170-
72100
FICA .00 318.72 1,831.31 3,443.00 3,443.00 .00
30-110-61-10-7-170-
73037
Contractual Services - Other .00 .00 182.90 .00 .00 .00
30-110-61-10-7-170-
75202
Telephone Services .00 .00 656.30 .00 .00 .00
Program 170 - Adult Totals $0.00 $4,537.22 $26,609.31 $48,443.00 $48,443.00 $0.00
Level 7 - Adult Totals $0.00 $4,537.22 $26,609.31 $48,443.00 $48,443.00 $0.00
Sub-Function 10 - Classroom Instruction Totals $1,689,585.15 $1,980,685.19 $5,677,145.54 $2,718,081.00 $5,124,305.00 $2,406,224.00
Run by Mandy Hall on 03/14/2025 12:39:06 PM Page 16 of 106
Page 119 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 2 - Elementary
Program 110 - Regular Instruction
30-110-61-21-2-110-
76285
Guidance .00 .00 .00 250.00 250.00 .00
Program 110 - Regular Instruction Totals $0.00 $0.00 $0.00 $250.00 $250.00 $0.00
Level 2 - Elementary Totals $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 63.65 589.00 52.25 175.00 175.00 .00
Program 110 - Regular Instruction Totals $63.65 $589.00 $52.25 $175.00 $175.00 $0.00
Program 120 - Special Education
30-110-61-21-3-120-
76285
Guidance 3.35 31.00 2.75 .00 .00 .00
Program 120 - Special Education Totals $3.35 $31.00 $2.75 $0.00 $0.00 $0.00
Program 140 - Gifted
30-110-61-21-3-140-
76285
Guidance 60.02 .00 .00 .00 .00 .00
Program 140 - Gifted Totals $60.02 $0.00 $0.00 $0.00 $0.00 $0.00
Level 3 - Secondary Totals $127.02 $620.00 $55.00 $175.00 $175.00 $0.00
Level 4 - Middle
Program 110 - Regular Instruction
30-110-61-21-4-110-
76285
Guidance .00 .00 .00 175.00 175.00 .00
Program 110 - Regular Instruction Totals $0.00 $0.00 $0.00 $175.00 $175.00 $0.00
Level 4 - Middle Totals $0.00 $0.00 $0.00 $175.00 $175.00 $0.00
Sub-Function 21 - Student Guidance Totals $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 42,468.84 46,683.96 26,833.92 50,606.00 54,807.00 4,201.00
30-110-61-22-2-110-
71665
Bonus Payments To Teachers .00 928.80 .00 .00 .00 .00
30-110-61-22-2-110-
72100
FICA 3,165.80 3,456.70 1,891.06 3,871.00 4,193.00 322.00
30-110-61-22-2-110-
72210
VRS Pension Contribution 4,734.48 4,970.88 1,651.20 5,888.00 2,733.00 (3,155.00)
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Page 120 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 110 - Regular Instruction
30-110-61-22-2-110-
72220
VRS Hybrid Pension Contribution 2,323.80 2,788.06 2,962.34 2,523.00 6,376.00 3,853.00
30-110-61-22-2-110-
72300
Group Health and Dental Insurance 4,084.68 4,478.52 3,154.41 .00 1,577.00 1,577.00
30-110-61-22-2-110-
72400
VRS Group Life Insurance 569.12 625.60 371.96 678.00 647.00 (31.00)
30-110-61-22-2-110-
72510
Hybrid Disability Insurance 33.30 39.90 42.43 .00 .00 .00
30-110-61-22-2-110-
72750
VRS Retiree Health Care Credit 513.96 564.92 335.93 612.00 663.00 51.00
Program 110 - Regular Instruction Totals $57,893.98 $64,537.34 $37,243.25 $64,178.00 $70,996.00 $6,818.00
Program 120 - Special Education
30-110-61-22-2-120-
71120
Compensation-Instructional Salaries 28,657.56 31,122.60 18,826.29 33,737.00 36,819.00 3,082.00
30-110-61-22-2-120-
71665
Bonus Payments To Teachers .00 619.20 .00 .00 .00 .00
30-110-61-22-2-120-
72100
FICA 2,136.80 2,469.01 1,638.46 2,581.00 2,817.00 236.00
30-110-61-22-2-120-
72210
VRS Pension Contribution 3,156.36 3,313.92 1,095.20 3,925.00 1,836.00 (2,089.00)
30-110-61-22-2-120-
72220
VRS Hybrid Pension Contribution 1,549.20 1,858.60 1,974.96 1,682.00 4,284.00 2,602.00
30-110-61-22-2-120-
72300
Group Health and Dental Insurance 2,723.06 2,985.74 2,092.16 .00 1,000.00 1,000.00
30-110-61-22-2-120-
72400
VRS Group Life Insurance 379.42 417.14 247.52 452.00 434.00 (18.00)
30-110-61-22-2-120-
72510
Hybrid Disability Insurance 22.20 26.60 28.26 .00 .00 .00
30-110-61-22-2-120-
72750
VRS Retiree Health Care Credit 342.60 376.62 223.54 408.00 446.00 38.00
Program 120 - Special Education Totals $38,967.20 $43,189.43 $26,126.39 $42,785.00 $47,636.00 $4,851.00
Program 125 - Parent Resource Center
30-110-61-22-2-125-
71145
Compensation - Parent Resource Ctr 3,664.32 .00 .00 .00 .00 .00
30-110-61-22-2-125-
72100
FICA 193.35 (18.77).00 .00 .00 .00
30-110-61-22-2-125-
72220
VRS Hybrid Pension Contribution 608.10 .00 .00 .00 .00 .00
30-110-61-22-2-125-
72300
Group Health and Dental Insurance 1,624.24 .00 .00 .00 .00 .00
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Page 121 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 125 - Parent Resource Center
30-110-61-22-2-125-
72400
VRS Group Life Insurance 49.00 .00 .00 .00 .00 .00
30-110-61-22-2-125-
72510
Hybrid Disability Insurance 8.70 .00 .00 .00 .00 .00
30-110-61-22-2-125-
72750
VRS Retiree Health Care Credit 44.30 .00 .00 .00 .00 .00
30-110-61-22-2-125-
76435
Supplies - Instructional .00 .00 .00 500.00 500.00 .00
Program 125 - Parent Resource Center
Totals
$6,192.01 ($18.77)$0.00 $500.00 $500.00 $0.00
Level 2 - Elementary Totals $103,053.19 $107,708.00 $63,369.64 $107,463.00 $119,132.00 $11,669.00
Level 3 - Secondary
Program 110 - Regular Instruction
30-110-61-22-3-110-
71120
Compensation-Instructional Salaries 42,468.84 46,683.96 26,818.92 50,606.00 54,807.00 4,201.00
30-110-61-22-3-110-
71665
Bonus Payments To Teachers .00 928.80 .00 .00 .00 .00
30-110-61-22-3-110-
72100
FICA 3,165.80 3,456.70 1,889.91 3,871.00 4,193.00 322.00
30-110-61-22-3-110-
72210
VRS Pension Contribution 4,734.48 4,970.88 1,651.20 5,888.00 2,733.00 (3,155.00)
30-110-61-22-3-110-
72220
VRS Hybrid Pension Contribution 2,323.80 2,788.06 2,962.34 2,523.00 6,376.00 3,853.00
30-110-61-22-3-110-
72300
Group Health and Dental Insurance 4,084.68 4,478.52 3,154.41 .00 1,577.00 1,577.00
30-110-61-22-3-110-
72400
VRS Group Life Insurance 569.12 625.60 371.96 678.00 647.00 (31.00)
30-110-61-22-3-110-
72510
Hybrid Disability Insurance 33.30 39.90 42.43 .00 .00 .00
30-110-61-22-3-110-
72750
VRS Retiree Health Care Credit 513.96 564.92 335.93 612.00 663.00 51.00
Program 110 - Regular Instruction Totals $57,893.98 $64,537.34 $37,227.10 $64,178.00 $70,996.00 $6,818.00
Program 120 - Special Education
30-110-61-22-3-120-
71120
Compensation-Instructional Salaries 28,312.56 31,122.60 17,796.29 33,737.00 36,819.00 3,082.00
30-110-61-22-3-120-
71665
Bonus Payments To Teachers .00 619.20 .00 .00 .00 .00
Run by Mandy Hall on 03/14/2025 12:39:06 PM Page 19 of 106
Page 122 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 120 - Special Education
30-110-61-22-3-120-
72100
FICA 2,110.43 2,376.78 1,330.12 2,581.00 2,817.00 236.00
30-110-61-22-3-120-
72210
VRS Pension Contribution 3,156.36 3,313.92 1,095.20 3,925.00 4,284.00 359.00
30-110-61-22-3-120-
72220
VRS Hybrid Pension Contribution 1,549.30 1,858.58 1,974.92 1,682.00 1,836.00 154.00
30-110-61-22-3-120-
72300
Group Health and Dental Insurance 2,723.06 2,985.74 2,092.16 .00 1,046.00 1,046.00
30-110-61-22-3-120-
72400
VRS Group Life Insurance 379.20 416.92 247.56 452.00 434.00 (18.00)
30-110-61-22-3-120-
72510
Hybrid Disability Insurance 22.10 26.70 28.26 .00 .00 .00
30-110-61-22-3-120-
72750
VRS Retiree Health Care Credit 342.38 376.50 223.50 408.00 446.00 38.00
Program 120 - Special Education Totals $38,595.39 $43,096.94 $24,788.01 $42,785.00 $47,682.00 $4,897.00
Program 125 - Parent Resource Center
30-110-61-22-3-125-
71145
Compensation - Parent Resource Ctr 3,664.32 .00 .00 .00 .00 .00
30-110-61-22-3-125-
72100
FICA 193.34 (18.77).00 .00 .00 .00
30-110-61-22-3-125-
72220
VRS Hybrid Pension Contribution 608.10 .00 .00 .00 .00 .00
30-110-61-22-3-125-
72300
Group Health and Dental Insurance 1,624.24 .00 .00 .00 .00 .00
30-110-61-22-3-125-
72400
VRS Group Life Insurance 49.00 .00 .00 .00 .00 .00
30-110-61-22-3-125-
72510
Hybrid Disability Insurance 8.70 .00 .00 .00 .00 .00
30-110-61-22-3-125-
72750
VRS Retiree Health Care Credit 44.30 .00 .00 .00 .00 .00
Program 125 - Parent Resource Center
Totals
$6,192.00 ($18.77)$0.00 $0.00 $0.00 $0.00
Level 3 - Secondary Totals $102,681.37 $107,615.51 $62,015.11 $106,963.00 $118,678.00 $11,715.00
Sub-Function 22 - Student Social Worker Totals $205,734.56 $215,323.51 $125,384.75 $214,426.00 $237,810.00 $23,384.00
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Page 123 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 2 - Elementary
Program 124 - Homebound
30-110-61-23-2-124-
71120
Compensation-Instructional Salaries 3,386.25 210.00 .00 3,420.00 3,420.00 .00
30-110-61-23-2-124-
72100
FICA 259.00 16.07 .00 262.00 262.00 .00
Program 124 - Homebound Totals $3,645.25 $226.07 $0.00 $3,682.00 $3,682.00 $0.00
Level 2 - Elementary Totals $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 6,688.50 31,713.64 50,411.47 86,403.00 90,352.00 3,949.00
30-110-61-23-3-124-
72100
FICA 511.69 2,396.34 3,789.64 6,610.00 6,912.00 302.00
30-110-61-23-3-124-
72210
VRS Pension Contribution .00 5,212.44 2,763.93 9,218.00 2,962.00 (6,256.00)
30-110-61-23-3-124-
72220
VRS Hybrid Pension Contribution .00 .00 6,443.86 .00 6,912.00 6,912.00
30-110-61-23-3-124-
72300
Group Health and Dental Insurance .00 5,230.24 7,946.74 .00 8,582.00 8,582.00
30-110-61-23-3-124-
72400
VRS Group Life Insurance .00 420.24 742.38 743.00 701.00 (42.00)
30-110-61-23-3-124-
72510
Hybrid Disability Insurance .00 .00 92.28 .00 .00 .00
30-110-61-23-3-124-
72750
VRS Retiree Health Care Credit .00 379.50 670.38 671.00 719.00 48.00
Program 124 - Homebound Totals $7,200.19 $45,352.40 $72,860.68 $103,645.00 $117,140.00 $13,495.00
Level 3 - Secondary Totals $7,200.19 $45,352.40 $72,860.68 $103,645.00 $117,140.00 $13,495.00
Level 4 - Middle
Program 124 - Homebound
30-110-61-23-4-124-
71120
Compensation-Instructional Salaries .00 378.00 .00 6,840.00 5,000.00 (1,840.00)
30-110-61-23-4-124-
72100
FICA .00 28.92 .00 523.00 383.00 (140.00)
Program 124 - Homebound Totals $0.00 $406.92 $0.00 $7,363.00 $5,383.00 ($1,980.00)
Level 4 - Middle Totals $0.00 $406.92 $0.00 $7,363.00 $5,383.00 ($1,980.00)
Sub-Function 23 - Student- Homebound Totals $10,845.44 $45,985.39 $72,860.68 $114,690.00 $126,205.00 $11,515.00
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Page 124 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
71110
Compensation-Administrative 129,068.67 138,558.00 146,940.48 148,395.00 168,960.00 20,565.00
30-110-61-31-2-110-
71120
Compensation-Instructional Salaries 1,480.00 1,160.00 7,200.00 177,167.00 181,144.00 3,977.00
30-110-61-31-2-110-
71150
Compensation-Clerical 40,064.37 26,120.17 27,584.36 27,790.00 29,768.00 1,978.00
30-110-61-31-2-110-
71200
Compensation-OT 86.59 300.03 328.83 300.00 300.00 .00
30-110-61-31-2-110-
71625
Compensation-Travel Allowance 1,200.00 1,200.00 1,200.00 1,200.00 1,200.00 .00
30-110-61-31-2-110-
71665
Bonus Payments To Teachers .00 774.00 .00 .00 .00 .00
30-110-61-31-2-110-
72100
FICA 13,129.17 12,728.43 14,019.47 27,146.00 29,175.00 2,029.00
30-110-61-31-2-110-
72210
VRS Pension Contribution 28,187.04 27,341.04 28,994.88 58,727.00 63,135.00 4,408.00
30-110-61-31-2-110-
72300
Group Health and Dental Insurance 7,502.40 8,529.96 8,453.64 20,263.00 20,263.00 .00
30-110-61-31-2-110-
72400
VRS Group Life Insurance 2,272.65 2,204.40 2,337.78 4,735.00 4,482.00 (253.00)
30-110-61-31-2-110-
72700
Workers Compensation 3,898.00 5,614.93 4,716.40 4,000.00 4,000.00 .00
30-110-61-31-2-110-
72750
VRS Retiree Health Care Credit 2,052.09 1,990.56 2,110.92 7,276.00 4,596.00 (2,680.00)
30-110-61-31-2-110-
72850
OPEB ARC 5,124.00 5,720.00 5,641.00 .00 .00 .00
30-110-61-31-2-110-
73030
Conferences-Student Services 1,482.11 2,517.18 1,685.72 8,000.00 8,000.00 .00
30-110-61-31-2-110-
73115
Printing Services 3,943.83 3,072.28 1,234.00 3,665.00 4,765.00 1,100.00
30-110-61-31-2-110-
73245
Professional Development - Tuition
Assistance
8,844.96 4,458.95 3,910.00 11,034.00 11,034.00 .00
30-110-61-31-2-110-
73265
Teacher Licensing .00 .00 140.00 .00 .00 .00
30-110-61-31-2-110-
75201
Postage-Student Mailings 553.98 304.60 .00 .00 .00 .00
30-110-61-31-2-110-
75515
Travel-Director of Elem Inst 483.50 2,031.52 1,875.24 2,020.00 2,020.00 .00
30-110-61-31-2-110-
75529
Travel-Itinerant 51.16 50.65 397.08 2,250.00 2,250.00 .00
30-110-61-31-2-110-
76248
Early Reading Intervention 2,000.00 .00 .00 2,000.00 12,000.00 10,000.00
Run by Mandy Hall on 03/14/2025 12:39:06 PM Page 22 of 106
Page 125 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 Totals $251,424.52 $244,676.70 $258,769.80 $505,968.00 $547,092.00 $41,124.00
Program 120 - Special Education
30-110-61-31-2-120-
71110
Compensation-Administrative 59,069.52 113,664.96 151,688.42 174,384.00 181,617.00 7,233.00
30-110-61-31-2-120-
71120
Compensation-Instructional Salaries .00 .00 8,723.50 .00 .00 .00
30-110-61-31-2-120-
71150
Compensation-Clerical 61,846.97 59,321.83 50,555.79 46,531.00 64,380.00 17,849.00
30-110-61-31-2-120-
71200
Compensation-OT 167.84 424.25 309.53 400.00 400.00 .00
30-110-61-31-2-120-
71522
Compensation-REWIP Retirees .00 .00 .00 .00 18,292.00 18,292.00
30-110-61-31-2-120-
71625
Compensation-Travel Allowance 1,200.00 1,200.00 1,200.00 1,200.00 1,200.00 .00
30-110-61-31-2-120-
71665
Bonus Payments To Teachers .00 6,579.00 .00 .00 .00 .00
30-110-61-31-2-120-
72100
FICA 9,035.96 13,849.74 15,903.39 17,022.00 20,341.00 3,319.00
30-110-61-31-2-120-
72210
VRS Pension Contribution 15,658.83 22,603.44 30,430.87 23,950.00 28,619.00 4,669.00
30-110-61-31-2-120-
72220
VRS Hybrid Pension Contribution 4,429.71 5,147.04 2,702.10 5,561.00 12,265.00 6,704.00
30-110-61-31-2-120-
72300
Group Health and Dental Insurance 22,241.73 21,612.00 21,768.74 19,618.00 19,618.00 .00
30-110-61-31-2-120-
72400
VRS Group Life Insurance 1,619.61 2,237.40 2,671.71 2,759.00 2,903.00 144.00
30-110-61-31-2-120-
72510
Hybrid Disability Insurance 63.48 73.68 38.70 .00 .00 .00
30-110-61-31-2-120-
72750
VRS Retiree Health Care Credit 1,462.56 2,020.44 2,412.61 2,491.00 2,977.00 486.00
30-110-61-31-2-120-
72800
Termination Pay for Vac/Sick Leave .00 .00 14,371.82 .00 .00 .00
30-110-61-31-2-120-
73225
Professional Development - Conferences 5,011.53 299.00 2,099.60 2,455.00 2,455.00 .00
30-110-61-31-2-120-
75508
Travel - Director of Student Services 1,882.83 1,249.06 1,800.72 1,872.00 1,872.00 .00
30-110-61-31-2-120-
75529
Travel-Itinerant .00 .00 630.63 500.00 500.00 .00
30-110-61-31-2-120-
76465
Testing Materials-Other 7,362.95 9,046.04 8,784.96 10,500.00 10,500.00 .00
Program 120 - Special Education Totals $191,053.52 $259,327.88 $316,093.09 $309,243.00 $367,939.00 $58,696.00
Run by Mandy Hall on 03/14/2025 12:39:06 PM Page 23 of 106
Page 126 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 140 - Gifted
30-110-61-31-2-140-
73230
Professional Development - Gifted .00 359.56 433.39 870.00 870.00 .00
Program 140 - Gifted Totals $0.00 $359.56 $433.39 $870.00 $870.00 $0.00
Level 2 - Elementary Totals $442,478.04 $504,364.14 $575,296.28 $816,081.00 $915,901.00 $99,820.00
Level 3 - Secondary
Program 110 - Regular Instruction
30-110-61-31-3-110-
71110
Compensation-Administrative 31,146.24 .00 .00 .00 .00 .00
30-110-61-31-3-110-
71120
Compensation-Instructional Salaries 854.24 1,690.14 .00 161,309.00 117,595.00 (43,714.00)
30-110-61-31-3-110-
71150
Compensation-Clerical 50,458.68 59,279.89 62,841.36 63,464.00 67,982.00 4,518.00
30-110-61-31-3-110-
71200
Compensation-OT .00 .00 .00 50.00 50.00 .00
30-110-61-31-3-110-
71625
Compensation-Travel Allowance 300.00 .00 .00 .00 .00 .00
30-110-61-31-3-110-
71665
Bonus Payments To Teachers .00 3,096.00 .00 .00 .00 .00
30-110-61-31-3-110-
72100
FICA 6,147.82 5,062.10 4,797.80 17,199.00 14,197.00 (3,002.00)
30-110-61-31-3-110-
72210
VRS Pension Contribution 13,562.70 9,848.76 10,444.26 37,357.00 30,843.00 (6,514.00)
30-110-61-31-3-110-
72300
Group Health and Dental Insurance 9,854.58 8,529.96 9,061.92 10,479.00 10,479.00 .00
30-110-61-31-3-110-
72400
VRS Group Life Insurance 1,093.56 794.04 842.10 3,012.00 2,190.00 (822.00)
30-110-61-31-3-110-
72750
VRS Retiree Health Care Credit 987.42 717.00 760.38 2,270.00 2,245.00 (25.00)
30-110-61-31-3-110-
73030
Conferences-Student Services 2,063.86 5,196.27 936.08 8,000.00 8,000.00 .00
30-110-61-31-3-110-
73115
Printing Services 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
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 1,775.06 1,021.07 .00 .00 .00 .00
30-110-61-31-3-110-
75529
Travel-Itinerant .00 115.92 283.64 500.00 500.00 .00
30-110-61-31-3-110-
76080
SACS Accreditation .00 1,667.22 .00 5,000.00 .00 (5,000.00)
Run by Mandy Hall on 03/14/2025 12:39:06 PM Page 24 of 106
Page 127 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 Totals $125,518.61 $100,704.45 $94,985.89 $320,305.00 $265,746.00 ($54,559.00)
Program 120 - Special Education
30-110-61-31-3-120-
71110
Compensation-Administrative 59,069.52 113,664.96 160,411.93 174,384.00 181,617.00 7,233.00
30-110-61-31-3-120-
71150
Compensation-Clerical 61,846.34 59,309.13 50,539.72 46,531.00 64,380.00 17,849.00
30-110-61-31-3-120-
71200
Compensation-OT 166.87 421.88 308.39 250.00 250.00 .00
30-110-61-31-3-120-
71665
Bonus Payments To Teachers .00 3,483.00 .00 .00 .00 .00
30-110-61-31-3-120-
72100
FICA 8,943.18 13,302.45 15,673.80 16,919.00 18,838.00 1,919.00
30-110-61-31-3-120-
72210
VRS Pension Contribution 15,658.62 22,603.20 30,430.59 23,950.00 28,619.00 4,669.00
30-110-61-31-3-120-
72220
VRS Hybrid Pension Contribution 4,429.65 5,146.92 2,702.04 5,561.00 12,265.00 6,704.00
30-110-61-31-3-120-
72300
Group Health and Dental Insurance 22,241.79 21,612.07 21,768.74 19,617.00 19,617.00 .00
30-110-61-31-3-120-
72400
VRS Group Life Insurance 1,619.52 2,237.28 2,671.49 2,759.00 2,903.00 144.00
30-110-61-31-3-120-
72510
Hybrid Disability Insurance 63.36 73.68 38.70 .00 .00 .00
30-110-61-31-3-120-
72750
VRS Retiree Health Care Credit 1,462.35 2,020.08 2,412.63 2,491.00 2,977.00 486.00
30-110-61-31-3-120-
73225
Professional Development - Conferences 916.58 330.00 .00 807.00 807.00 .00
30-110-61-31-3-120-
75529
Travel-Itinerant 1,739.71 917.40 1,246.47 3,750.00 3,750.00 .00
30-110-61-31-3-120-
76465
Testing Materials-Other 1,067.50 385.20 7,098.89 2,000.00 2,000.00 .00
Program 120 - Special Education Totals $179,224.99 $245,507.25 $295,303.39 $299,019.00 $338,023.00 $39,004.00
Program 140 - Gifted
30-110-61-31-3-140-
73230
Professional Development - Gifted .00 143.20 329.71 440.00 440.00 .00
Program 140 - Gifted Totals $0.00 $143.20 $329.71 $440.00 $440.00 $0.00
Level 3 - Secondary Totals $304,743.60 $346,354.90 $390,618.99 $619,764.00 $604,209.00 ($15,555.00)
Level 4 - Middle
Program 110 - Regular Instruction
30-110-61-31-4-110-
71110
Compensation-Administrative 45,088.56 47,339.52 50,203.26 150,700.00 186,810.00 36,110.00
Run by Mandy Hall on 03/14/2025 12:39:06 PM Page 25 of 106
Page 128 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
71120
Compensation-Instructional Salaries 1,410.00 .00 240.00 3,000.00 73,556.00 70,556.00
30-110-61-31-4-110-
71665
Bonus Payments To Teachers .00 774.00 .00 .00 .00 .00
30-110-61-31-4-110-
72100
FICA 3,196.95 3,250.63 3,526.23 11,758.00 19,918.00 8,160.00
30-110-61-31-4-110-
72210
VRS Pension Contribution 7,493.76 7,867.80 8,343.84 25,046.00 43,231.00 18,185.00
30-110-61-31-4-110-
72300
Group Health and Dental Insurance 4,727.10 5,382.06 5,721.12 9,943.00 9,943.00 .00
30-110-61-31-4-110-
72400
VRS Group Life Insurance 604.20 634.32 672.78 2,019.00 3,072.00 1,053.00
30-110-61-31-4-110-
72750
VRS Retiree Health Care Credit 545.64 572.88 607.50 1,823.00 3,150.00 1,327.00
30-110-61-31-4-110-
73030
Conferences-Student Services 2,868.25 1,079.91 2,577.63 8,000.00 8,000.00 .00
30-110-61-31-4-110-
73115
Printing Services 4,654.00 421.61 .00 .00 .00 .00
30-110-61-31-4-110-
73245
Professional Development - Tuition
Assistance
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 1,100.00 1,100.00 .00
30-110-61-31-4-110-
75529
Travel-Itinerant .00 20.16 215.59 500.00 500.00 .00
30-110-61-31-4-110-
76045
Furniture and Equip <$5,000 .00 .00 .00 750.00 750.00 .00
Program 110 - Regular Instruction Totals $71,918.84 $70,411.11 $76,145.00 $217,672.00 $353,063.00 $135,391.00
Program 120 - Special Education
30-110-61-31-4-120-
73075
Legal Notices-Special Education 197.68 271.52 173.86 1,500.00 700.00 (800.00)
30-110-61-31-4-120-
73225
Professional Development - Conferences 835.29 965.00 901.65 807.00 807.00 .00
30-110-61-31-4-120-
76465
Testing Materials-Other 2,121.70 2,992.24 2,726.19 8,000.00 8,000.00 .00
Program 120 - Special Education Totals $3,154.67 $4,228.76 $3,801.70 $10,307.00 $9,507.00 ($800.00)
Program 140 - Gifted
30-110-61-31-4-140-
73230
Professional Development - Gifted .00 214.20 905.49 1,290.00 1,290.00 .00
Program 140 - Gifted Totals $0.00 $214.20 $905.49 $1,290.00 $1,290.00 $0.00
Level 4 - Middle Totals $75,073.51 $74,854.07 $80,852.19 $229,269.00 $363,860.00 $134,591.00
Run by Mandy Hall on 03/14/2025 12:39:06 PM Page 26 of 106
Page 129 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 7 - Adult
Program 170 - Adult
30-110-61-31-7-170-
71522
Compensation-REWIP Retirees 2,837.23 6,700.80 .00 .00 .00 .00
30-110-61-31-7-170-
72100
FICA 217.04 512.60 .00 .00 .00 .00
30-110-61-31-7-170-
76435
Supplies - Instructional 48.77 .00 .00 .00 .00 .00
Program 170 - Adult Totals $3,103.04 $7,213.40 $0.00 $0.00 $0.00 $0.00
Level 7 - Adult Totals $3,103.04 $7,213.40 $0.00 $0.00 $0.00 $0.00
Sub-Function 31 - Instr. Sup. - Improve. of Instr.
Totals
$825,398.19 $932,786.51 $1,046,767.46 $1,665,114.00 $1,883,970.00 $218,856.00
Sub-Function 41 - Admin. Principals Office
Level 3 - Secondary
Program 121 - Alternative Education
30-110-61-41-3-121-
71126
Compensation-Principals .00 .00 107,616.96 108,682.00 114,420.00 5,738.00
30-110-61-41-3-121-
72100
FICA .00 .00 7,274.71 8,314.00 8,753.00 439.00
30-110-61-41-3-121-
72210
VRS Pension Contribution .00 .00 17,886.00 18,063.00 19,017.00 954.00
30-110-61-41-3-121-
72300
Group Health and Dental Insurance .00 .00 11,442.24 .00 12,000.00 12,000.00
30-110-61-41-3-121-
72400
VRS Group Life Insurance .00 .00 1,442.04 1,456.00 1,350.00 (106.00)
30-110-61-41-3-121-
72750
VRS Retiree Health Care Credit .00 .00 1,302.18 1,315.00 1,384.00 69.00
Program 121 - Alternative Education Totals $0.00 $0.00 $146,964.13 $137,830.00 $156,924.00 $19,094.00
Level 3 - Secondary Totals $0.00 $0.00 $146,964.13 $137,830.00 $156,924.00 $19,094.00
Sub-Function 41 - Admin. Principals Office Totals $0.00 $0.00 $146,964.13 $137,830.00 $156,924.00 $19,094.00
Function 61 - Instruction Totals $2,731,690.36 $3,175,400.60 $7,069,177.56 $4,850,741.00 $7,529,814.00 $2,679,073.00
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 493,485.07 592,053.35 714,086.55 732,761.00 781,324.00 48,563.00
30-110-68-21-9-800-
71200
Compensation-OT 1,428.26 2,877.61 939.16 1,400.00 1,400.00 .00
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Page 130 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
71625
Compensation-Travel Allowance 1,200.00 1,200.00 1,200.00 1,200.00 1,200.00 .00
30-110-68-21-9-800-
71665
Bonus Payments To Teachers .00 11,610.00 .00 .00 .00 .00
30-110-68-21-9-800-
72100
FICA 38,553.77 45,504.51 53,342.21 56,255.00 59,970.00 3,715.00
30-110-68-21-9-800-
72210
VRS Pension Contribution 70,225.08 78,167.40 97,976.40 85,249.00 90,899.00 5,650.00
30-110-68-21-9-800-
72220
VRS Hybrid Pension Contribution 11,550.23 20,083.80 20,432.49 36,535.00 38,957.00 2,422.00
30-110-68-21-9-800-
72300
Group Health and Dental Insurance 39,241.52 49,698.54 60,004.80 39,772.00 59,772.00 20,000.00
30-110-68-21-9-800-
72400
VRS Group Life Insurance 6,593.22 7,921.44 9,546.70 9,819.00 9,220.00 (599.00)
30-110-68-21-9-800-
72510
Hybrid Disability Insurance 165.42 287.64 292.58 .00 .00 .00
30-110-68-21-9-800-
72750
VRS Retiree Health Care Credit 5,953.49 7,153.20 8,620.65 8,866.00 9,454.00 588.00
30-110-68-21-9-800-
72800
Termination Pay for Vac/Sick Leave 13,052.19 .00 1,262.11 .00 .00 .00
30-110-68-21-9-800-
73162
Subscription Offset .00 (78,083.67)(4,107.30).00 .00 .00
30-110-68-21-9-800-
73205
Software Licensing Fees 215,622.45 335,630.69 353,541.10 617,536.00 695,175.00 77,639.00
30-110-68-21-9-800-
73225
Professional Development - Conferences 460.00 6,809.00 8,885.04 38,698.00 38,698.00 .00
30-110-68-21-9-800-
75529
Travel-Itinerant 965.63 643.82 567.64 1,000.00 1,000.00 .00
30-110-68-21-9-800-
76305
ITRT .00 44.23 .00 .00 .00 .00
30-110-68-21-9-800-
76515
Software-Instructional 72,982.98 62,065.21 98,529.68 133,389.00 521,846.00 388,457.00
30-110-68-21-9-800-
76535
Network Software .00 .00 15,714.00 54,608.00 54,608.00 .00
30-110-68-21-9-800-
76545
Technology Repair and Replace 25,889.97 244,723.52 102,589.87 186,540.00 187,262.00 722.00
30-110-68-21-9-800-
78050
Technology Addl VPSA Eligible .00 5,701.00 4,009.05 56,900.00 .00 (56,900.00)
30-110-68-21-9-800-
78075
Inception of Subscription - Capital Outlay .00 78,083.67 4,107.30 .00 .00 .00
Program 800 - Technology Totals $997,369.28 $1,472,174.96 $1,551,540.03 $2,060,528.00 $2,550,785.00 $490,257.00
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Page 131 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 Totals $997,369.28 $1,472,174.96 $1,551,540.03 $2,060,528.00 $2,550,785.00 $490,257.00
Sub-Function 21 - Student Guidance Totals $997,369.28 $1,472,174.96 $1,551,540.03 $2,060,528.00 $2,550,785.00 $490,257.00
Sub-Function 50 - Pupil Transportation (Other)
Level 9 - District Wide
Program 800 - Technology
30-110-68-50-9-800-
76041
Technology - Software/Online Content 10,356.00 11,971.00 12,402.00 12,900.00 13,450.00 550.00
Program 800 - Technology Totals $10,356.00 $11,971.00 $12,402.00 $12,900.00 $13,450.00 $550.00
Level 9 - District Wide Totals $10,356.00 $11,971.00 $12,402.00 $12,900.00 $13,450.00 $550.00
Sub-Function 50 - Pupil Transportation (Other)
Totals
$10,356.00 $11,971.00 $12,402.00 $12,900.00 $13,450.00 $550.00
Function 68 - Technology Totals $1,007,725.28 $1,484,145.96 $1,563,942.03 $2,073,428.00 $2,564,235.00 $490,807.00
Locations 110 - Central Instruction Totals $3,739,415.64 $4,659,546.56 $8,633,119.59 $6,924,169.00 $10,094,049.00 $3,169,880.00
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 3,532,764.95 3,859,936.59 3,988,741.94 4,190,133.00 4,419,978.00 229,845.00
30-111-61-10-3-110-
71151
Compensation-Instructional Asst 26,460.26 30,781.26 18,580.71 21,000.00 8,873.00 (12,127.00)
30-111-61-10-3-110-
71159
Compensation- Accompanist 9,841.50 8,066.25 8,964.00 9,045.00 9,045.00 .00
30-111-61-10-3-110-
71182
Compensation-Band Assistants 15,235.02 13,582.22 13,924.82 13,851.00 14,575.00 724.00
30-111-61-10-3-110-
71200
Compensation-OT 402.11 1,915.56 780.24 .00 .00 .00
30-111-61-10-3-110-
71520
Compensation-Substitutes 151,721.85 183,061.09 142,127.05 105,087.00 105,087.00 .00
30-111-61-10-3-110-
71522
Compensation-REWIP Retirees 68,492.69 50,681.81 42,854.06 52,775.00 40,402.00 (12,373.00)
30-111-61-10-3-110-
71650
Compensation-NBC Teacher Bonus 52,500.00 52,500.00 42,500.00 55,000.00 55,000.00 .00
30-111-61-10-3-110-
71665
Bonus Payments To Teachers .00 76,173.53 .00 .00 .00 .00
30-111-61-10-3-110-
72100
FICA 278,478.80 310,312.51 314,002.76 340,187.00 355,951.00 15,764.00
30-111-61-10-3-110-
72210
VRS Pension Contribution 379,546.23 413,167.65 461,387.97 489,923.00 515,253.00 25,330.00
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Page 132 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
72220
VRS Hybrid Pension Contribution 209,496.15 218,227.48 188,502.63 200,560.00 220,823.00 20,263.00
30-111-61-10-3-110-
72300
Group Health and Dental Insurance 457,997.32 495,372.90 500,640.08 559,315.00 559,315.00 .00
30-111-61-10-3-110-
72400
VRS Group Life Insurance 47,491.91 50,897.03 52,397.67 56,429.00 52,260.00 (4,169.00)
30-111-61-10-3-110-
72510
Hybrid Disability Insurance 3,000.02 3,125.04 2,699.30 .00 .00 .00
30-111-61-10-3-110-
72600
Unemployment Compensation (409.88)475.05 .00 .00 .00 .00
30-111-61-10-3-110-
72700
Workers Compensation 24,786.00 21,848.28 18,351.99 25,000.00 25,000.00 .00
30-111-61-10-3-110-
72750
VRS Retiree Health Care Credit 42,884.03 45,972.06 47,314.32 50,955.00 53,589.00 2,634.00
30-111-61-10-3-110-
72800
Termination Pay for Vac/Sick Leave 8,000.00 .00 .00 .00 .00 .00
30-111-61-10-3-110-
72850
OPEB ARC 22,918.00 22,259.00 23,353.00 .00 .00 .00
30-111-61-10-3-110-
73126
Repair & Maint - Athletic Equipment 3,606.97 3,645.00 3,645.00 8,000.00 8,000.00 .00
30-111-61-10-3-110-
73155
Repair/Maint - Piano 335.00 270.00 285.00 350.00 720.00 370.00
30-111-61-10-3-110-
73161
Lease Offset .00 (4,329.60)(7,297.66).00 .00 .00
30-111-61-10-3-110-
73165
Repair/Maint - Science 880.00 298.00 880.00 880.00 880.00 .00
30-111-61-10-3-110-
73170
Repair/Maint - Tech Ed 1,064.42 1,811.14 .00 .00 .00 .00
30-111-61-10-3-110-
73255
Professional Development 5,168.19 660.34 4,952.49 5,000.00 5,000.00 .00
30-111-61-10-3-110-
73256
Professional Development - Athletic
Training Certifications
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 7,603.06 7,999.93 8,000.00 8,000.00 8,000.00 .00
30-111-61-10-3-110-
76015
Allotment 60,740.74 119,510.35 99,824.71 88,060.00 90,155.00 2,095.00
30-111-61-10-3-110-
76020
Athletic Training 5,496.72 5,879.75 6,000.00 6,000.00 6,000.00 .00
30-111-61-10-3-110-
76045
Furniture and Equip <$5,000 179,504.49 42,493.19 1,990.68 2,000.00 2,000.00 .00
30-111-61-10-3-110-
76075
Registration Guide 1,800.49 1,800.00 3,170.00 3,200.00 3,200.00 .00
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Page 133 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
76136
Fine Arts 1,346.20 2,046.56 2,055.03 2,056.00 2,056.00 .00
30-111-61-10-3-110-
76137
Ceramics 3,102.83 3,347.61 3,301.99 3,400.00 4,000.00 600.00
30-111-61-10-3-110-
76138
Graphic Arts 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 11,000.00 35,900.00 5,900.00 (30,000.00)
30-111-61-10-3-110-
76160
Auto Body 7,342.19 10,680.16 10,741.28 10,653.00 10,653.00 .00
30-111-61-10-3-110-
76165
Auto Service Tech 17,538.82 8,867.00 5,284.00 6,284.00 6,284.00 .00
30-111-61-10-3-110-
76167
Career & Tech Ed - STATE 11,569.13 12,935.67 11,812.72 12,936.00 11,813.00 (1,123.00)
30-111-61-10-3-110-
76170
Band 8,975.00 8,975.00 8,974.48 13,200.00 22,400.00 9,200.00
30-111-61-10-3-110-
76180
Black History Month 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 .00 562.04 569.42 570.00 570.00 .00
30-111-61-10-3-110-
76190
Career Communications 1,147.54 1,009.24 1,210.56 1,215.00 1,215.00 .00
30-111-61-10-3-110-
76205
Career/Tech Ed 2,508.19 3,005.62 5,107.25 5,232.00 5,232.00 .00
30-111-61-10-3-110-
76215
Choir 3,210.81 3,174.31 3,164.98 3,224.00 3,224.00 .00
30-111-61-10-3-110-
76231
Computer Science 290.08 872.00 844.97 872.00 872.00 .00
30-111-61-10-3-110-
76232
Cosmetology 5,990.20 6,007.00 8,422.43 8,413.00 8,413.00 .00
30-111-61-10-3-110-
76235
Drama 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 967.81 1,000.00 1,000.00 .00 .00 .00
30-111-61-10-3-110-
76249
Educator Rising .00 .00 .00 .00 6,000.00 6,000.00
30-111-61-10-3-110-
76255
English 1,041.65 1,061.00 1,059.75 1,061.00 2,061.00 1,000.00
30-111-61-10-3-110-
76260
Family and Consumer Science 3,303.00 3,303.00 5,500.00 11,500.00 15,500.00 4,000.00
30-111-61-10-3-110-
76270
Foreign Language 268.12 239.33 347.19 349.00 354.00 5.00
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Page 134 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
76275
Freshman Transition 1,506.17 2,500.00 5,634.27 5,650.00 .00 (5,650.00)
30-111-61-10-3-110-
76276
Student Transition Team .00 .00 .00 .00 5,650.00 5,650.00
30-111-61-10-3-110-
76286
Guitar & Keyboard .00 .00 .00 .00 1,000.00 1,000.00
30-111-61-10-3-110-
76290
Health 313.23 425.67 425.00 450.00 450.00 .00
30-111-61-10-3-110-
76295
Advanced Programs 89,587.75 98,799.07 101,390.84 130,440.00 145,000.00 14,560.00
30-111-61-10-3-110-
76340
Marketing Education 317.61 323.75 324.00 324.00 324.00 .00
30-111-61-10-3-110-
76345
Mathematics 769.80 793.06 797.20 799.00 799.00 .00
30-111-61-10-3-110-
76360
Physical Education 777.89 700.11 694.11 1,250.00 1,250.00 .00
30-111-61-10-3-110-
76380
Science 9,610.00 9,652.71 9,604.21 9,610.00 9,610.00 .00
30-111-61-10-3-110-
76385
Social Studies 371.84 993.29 1,000.00 1,000.00 1,000.00 .00
30-111-61-10-3-110-
76386
Spirit Club 198.49 296.24 264.21 .00 .00 .00
30-111-61-10-3-110-
76387
Student Council 207.39 300.00 299.07 .00 .00 .00
30-111-61-10-3-110-
76455
Testing Materials-Assessment .00 .00 .00 .00 1,000.00 1,000.00
30-111-61-10-3-110-
76470
Welding 5,732.82 6,946.37 7,705.59 8,412.00 8,412.00 .00
30-111-61-10-3-110-
76483
Yearbook 10,000.00 8,827.00 9,903.51 10,000.00 10,000.00 .00
30-111-61-10-3-110-
76515
Software-Instructional 16,900.20 21,242.50 21,886.22 21,742.00 21,742.00 .00
30-111-61-10-3-110-
76530
Computer Supplies 7,066.85 7,194.98 7,396.60 7,924.00 8,398.00 474.00
30-111-61-10-3-110-
78005
Auto Service Tech > $5,000 26,900.00 29,215.50 .00 .00 .00 .00
30-111-61-10-3-110-
78070
Inception of Lease - Capital Outlay .00 32,812.78 .00 .00 .00 .00
Program 110 - Regular Instruction Totals $5,841,742.65 $6,332,226.66 $6,242,633.69 $6,612,111.00 $6,887,183.00 $275,072.00
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Page 135 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
71120
Compensation-Instructional Salaries 501,799.00 541,095.93 633,510.73 630,457.00 769,561.00 139,104.00
30-111-61-10-3-120-
71151
Compensation-Instructional Asst 74,120.33 89,819.25 107,940.23 97,283.00 104,032.00 6,749.00
30-111-61-10-3-120-
71200
Compensation-OT 40.55 50.40 184.81 .00 .00 .00
30-111-61-10-3-120-
71520
Compensation-Substitutes 85.75 439.72 .00 .00 .00 .00
30-111-61-10-3-120-
71665
Bonus Payments To Teachers .00 26,316.00 .00 .00 .00 .00
30-111-61-10-3-120-
72100
FICA 42,098.79 49,145.85 55,159.80 55,672.00 66,830.00 11,158.00
30-111-61-10-3-120-
72210
VRS Pension Contribution 23,246.20 24,961.30 26,979.05 36,285.00 43,557.00 7,272.00
30-111-61-10-3-120-
72220
VRS Hybrid Pension Contribution 72,808.05 80,074.91 94,832.50 84,665.00 101,634.00 16,969.00
30-111-61-10-3-120-
72300
Group Health and Dental Insurance 87,698.37 93,725.94 120,580.86 73,106.00 73,106.00 .00
30-111-61-10-3-120-
72400
VRS Group Life Insurance 7,744.38 8,468.50 9,821.13 9,752.00 10,308.00 556.00
30-111-61-10-3-120-
72510
Hybrid Disability Insurance 1,042.77 1,146.50 1,357.97 .00 .00 .00
30-111-61-10-3-120-
72600
Unemployment Compensation .00 41.53 .00 .00 .00 .00
30-111-61-10-3-120-
72750
VRS Retiree Health Care Credit 6,993.08 7,647.20 8,868.44 8,806.00 10,308.00 1,502.00
30-111-61-10-3-120-
76431
Special Ed - General 1,560.88 1,484.15 1,592.73 1,600.00 1,700.00 100.00
Program 120 - Special Education Totals $819,238.15 $924,417.18 $1,060,828.25 $997,626.00 $1,181,036.00 $183,410.00
Program 127 - Regional Sp Ed Program
30-111-61-10-3-127-
72100
FICA 15.83 .00 8.42 .00 .00 .00
Program 127 - Regional Sp Ed Program
Totals
$15.83 $0.00 $8.42 $0.00 $0.00 $0.00
Program 130 - Vocational
30-111-61-10-3-130-
71120
Compensation-Instructional Salaries 645,161.00 727,698.94 830,028.96 779,570.00 890,901.00 111,331.00
30-111-61-10-3-130-
71650
Compensation-NBC Teacher Bonus .00 .00 2,500.00 .00 .00 .00
30-111-61-10-3-130-
71665
Bonus Payments To Teachers .00 18,576.00 .00 .00 .00 .00
Run by Mandy Hall on 03/14/2025 12:39:07 PM Page 33 of 106
Page 136 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 130 - Vocational
30-111-61-10-3-130-
72100
FICA 45,194.26 53,010.20 58,257.04 59,637.00 68,154.00 8,517.00
30-111-61-10-3-130-
72210
VRS Pension Contribution 83,268.02 73,812.30 78,095.36 90,695.00 103,647.00 12,952.00
30-111-61-10-3-130-
72220
VRS Hybrid Pension Contribution 25,839.90 46,293.64 59,197.93 38,869.00 44,420.00 5,551.00
30-111-61-10-3-130-
72300
Group Health and Dental Insurance 96,137.46 115,301.80 128,910.16 83,211.00 83,211.00 .00
30-111-61-10-3-130-
72400
VRS Group Life Insurance 8,796.81 9,683.70 11,069.29 10,446.00 10,513.00 67.00
30-111-61-10-3-130-
72510
Hybrid Disability Insurance 370.10 657.20 846.79 .00 .00 .00
30-111-61-10-3-130-
72750
VRS Retiree Health Care Credit 7,943.51 8,744.10 9,995.50 9,433.00 10,780.00 1,347.00
30-111-61-10-3-130-
72800
Termination Pay for Vac/Sick Leave 1,675.33 .00 .00 .00 .00 .00
Program 130 - Vocational Totals $914,386.39 $1,053,777.88 $1,178,901.03 $1,071,861.00 $1,211,626.00 $139,765.00
Program 150 - Other
30-111-61-10-3-150-
71120
Compensation-Instructional Salaries 89,791.25 102,575.76 109,298.22 113,415.00 127,566.00 14,151.00
30-111-61-10-3-150-
71200
Compensation-OT 155.08 .00 .00 .00 .00 .00
30-111-61-10-3-150-
71620
Compensation-Extracurricular
Supplements
357,968.23 376,640.51 384,380.64 400,890.00 422,721.00 21,831.00
30-111-61-10-3-150-
71665
Bonus Payments To Teachers .00 2,211.47 .00 .00 .00 .00
30-111-61-10-3-150-
72100
FICA 37,020.41 39,816.75 37,783.91 39,344.00 42,097.00 2,753.00
30-111-61-10-3-150-
72210
VRS Pension Contribution 5,310.48 5,653.32 6,023.84 5,655.00 6,360.00 705.00
30-111-61-10-3-150-
72220
VRS Hybrid Pension Contribution 9,811.78 11,394.72 12,141.60 13,195.00 14,841.00 1,646.00
30-111-61-10-3-150-
72300
Group Health and Dental Insurance 3,312.72 3,767.28 4,004.76 8,560.00 8,560.00 .00
30-111-61-10-3-150-
72400
VRS Group Life Insurance 1,219.28 1,374.48 1,464.54 1,520.00 1,505.00 (15.00)
30-111-61-10-3-150-
72510
Hybrid Disability Insurance 140.47 163.20 173.74 .00 .00 .00
30-111-61-10-3-150-
72750
VRS Retiree Health Care Credit 1,100.98 1,241.16 1,322.46 1,372.00 1,544.00 172.00
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Page 137 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
76030
Athletics/Athletic Equipment <$5,000 89,793.97 78,997.00 78,779.56 78,997.00 109,000.00 30,003.00
Program 150 - Other Totals $595,624.65 $623,835.65 $635,373.27 $662,948.00 $734,194.00 $71,246.00
Level 3 - Secondary Totals $8,171,007.67 $8,934,257.37 $9,117,744.66 $9,344,546.00 $10,014,039.00 $669,493.00
Sub-Function 10 - Classroom Instruction Totals $8,171,007.67 $8,934,257.37 $9,117,744.66 $9,344,546.00 $10,014,039.00 $669,493.00
Sub-Function 21 - Student Guidance
Level 3 - Secondary
Program 110 - Regular Instruction
30-111-61-21-3-110-
71124
Compensation-Guidance Counselors 282,281.77 303,238.75 322,610.18 340,342.00 356,144.00 15,802.00
30-111-61-21-3-110-
71150
Compensation-Clerical 38,745.43 44,441.90 47,163.27 50,004.00 53,565.00 3,561.00
30-111-61-21-3-110-
71200
Compensation-OT 341.13 739.99 739.38 .00 .00 .00
30-111-61-21-3-110-
71665
Bonus Payments To Teachers .00 7,353.00 .00 .00 .00 .00
30-111-61-21-3-110-
72100
FICA 23,883.80 26,454.26 27,649.79 29,861.00 31,343.00 1,482.00
30-111-61-21-3-110-
72210
VRS Pension Contribution 43,571.36 47,753.55 50,783.95 45,413.00 47,666.00 2,253.00
30-111-61-21-3-110-
72220
VRS Hybrid Pension Contribution 9,409.27 10,016.70 10,683.34 19,463.00 20,428.00 965.00
30-111-61-21-3-110-
72300
Group Health and Dental Insurance 36,444.77 40,840.33 42,940.61 34,470.00 34,470.00 .00
30-111-61-21-3-110-
72400
VRS Group Life Insurance 4,271.64 4,657.79 4,955.77 5,231.00 4,835.00 (396.00)
30-111-61-21-3-110-
72510
Hybrid Disability Insurance 134.71 143.45 152.95 .00 .00 .00
30-111-61-21-3-110-
72750
VRS Retiree Health Care Credit 3,857.22 4,205.97 4,475.04 4,723.00 4,957.00 234.00
30-111-61-21-3-110-
76285
Guidance 781.52 818.28 817.12 865.00 865.00 .00
Program 110 - Regular Instruction Totals $443,722.62 $490,663.97 $512,971.40 $530,372.00 $554,273.00 $23,901.00
Program 120 - Special Education
30-111-61-21-3-120-
71124
Compensation-Guidance Counselors 14,856.94 15,959.93 16,979.48 .00 .00 .00
30-111-61-21-3-120-
71150
Compensation-Clerical 2,039.23 2,339.05 2,482.28 .00 .00 .00
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FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
71200
Compensation-OT 17.95 38.95 38.92 .00 .00 .00
30-111-61-21-3-120-
71665
Bonus Payments To Teachers .00 387.00 .00 .00 .00 .00
30-111-61-21-3-120-
72100
FICA 1,257.04 1,392.33 1,455.25 .00 .00 .00
30-111-61-21-3-120-
72210
VRS Pension Contribution 2,293.23 2,513.35 2,672.84 .00 .00 .00
30-111-61-21-3-120-
72220
VRS Hybrid Pension Contribution 495.23 527.20 562.28 .00 .00 .00
30-111-61-21-3-120-
72300
Group Health and Dental Insurance 1,918.15 2,149.49 2,260.03 .00 .00 .00
30-111-61-21-3-120-
72400
VRS Group Life Insurance 224.82 245.15 260.83 .00 .00 .00
30-111-61-21-3-120-
72510
Hybrid Disability Insurance 7.09 7.55 8.05 .00 .00 .00
30-111-61-21-3-120-
72750
VRS Retiree Health Care Credit 203.01 221.37 235.53 .00 .00 .00
30-111-61-21-3-120-
76285
Guidance 41.13 43.08 43.01 .00 .00 .00
Program 120 - Special Education Totals $23,353.82 $25,824.45 $26,998.50 $0.00 $0.00 $0.00
Level 3 - Secondary Totals $467,076.44 $516,488.42 $539,969.90 $530,372.00 $554,273.00 $23,901.00
Sub-Function 21 - Student Guidance Totals $467,076.44 $516,488.42 $539,969.90 $530,372.00 $554,273.00 $23,901.00
Sub-Function 32 - Instr. Sup. - Media Services
Level 3 - Secondary
Program 110 - Regular Instruction
30-111-61-32-3-110-
71122
Compensation-Librarians 109,409.25 117,990.46 125,132.56 125,599.00 138,252.00 12,653.00
30-111-61-32-3-110-
71152
Compensation - Media Clerk 21,012.89 24,636.16 26,402.94 26,434.00 25,166.00 (1,268.00)
30-111-61-32-3-110-
71650
Compensation-NBC Teacher Bonus 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 .00
30-111-61-32-3-110-
71665
Bonus Payments To Teachers .00 3,096.00 .00 .00 .00 .00
30-111-61-32-3-110-
72100
FICA 8,894.12 9,971.53 10,660.53 12,013.00 12,884.00 871.00
30-111-61-32-3-110-
72210
VRS Pension Contribution 18,045.00 19,210.10 20,488.54 17,688.00 19,012.00 1,324.00
30-111-61-32-3-110-
72220
VRS Hybrid Pension Contribution 3,493.00 4,102.14 4,358.86 7,580.00 8,148.00 568.00
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Page 139 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
72300
Group Health and Dental Insurance 24,044.72 28,481.44 29,868.00 23,665.00 23,665.00 .00
30-111-61-32-3-110-
72400
VRS Group Life Insurance 1,736.50 1,879.60 2,003.36 2,037.00 1,928.00 (109.00)
30-111-61-32-3-110-
72510
Hybrid Disability Insurance 50.00 58.70 62.42 .00 .00 .00
30-111-61-32-3-110-
72750
VRS Retiree Health Care Credit 1,568.00 1,697.20 1,808.98 1,840.00 1,977.00 137.00
30-111-61-32-3-110-
73015
Binding Services 1,260.00 1,260.00 .00 .00 .00 .00
30-111-61-32-3-110-
76155
Audio Visual Media 2,160.00 2,170.94 .00 .00 .00 .00
30-111-61-32-3-110-
76325
Library Books and Supplies 9,245.81 10,012.00 17,849.48 17,912.00 20,337.00 2,425.00
30-111-61-32-3-110-
76330
Library Reference Materials 5,233.89 4,482.00 .00 .00 .00 .00
Program 110 - Regular Instruction Totals $211,153.18 $234,048.27 $243,635.67 $239,768.00 $256,369.00 $16,601.00
Level 3 - Secondary Totals $211,153.18 $234,048.27 $243,635.67 $239,768.00 $256,369.00 $16,601.00
Sub-Function 32 - Instr. Sup. - Media Services
Totals
$211,153.18 $234,048.27 $243,635.67 $239,768.00 $256,369.00 $16,601.00
Sub-Function 41 - Admin. Principals Office
Level 3 - Secondary
Program 110 - Regular Instruction
30-111-61-41-3-110-
71126
Compensation-Principals 126,810.96 133,158.00 133,891.02 135,216.00 144,844.00 9,628.00
30-111-61-41-3-110-
71127
Compensation-Asst Principals 219,193.56 230,152.56 249,269.28 251,721.00 254,134.00 2,413.00
30-111-61-41-3-110-
71150
Compensation-Clerical 157,591.35 179,653.45 192,713.98 193,746.00 207,542.00 13,796.00
30-111-61-41-3-110-
71200
Compensation-OT 1,982.69 3,113.34 1,415.24 2,500.00 2,500.00 .00
30-111-61-41-3-110-
71520
Compensation-Substitutes 3,376.32 310.28 299.40 .00 .00 .00
30-111-61-41-3-110-
71665
Bonus Payments To Teachers .00 13,158.00 .00 .00 .00 .00
30-111-61-41-3-110-
72100
FICA 36,823.63 40,884.13 42,340.05 44,613.00 46,590.00 1,977.00
30-111-61-41-3-110-
72210
VRS Pension Contribution 73,493.07 79,775.10 67,585.46 67,557.00 70,563.00 3,006.00
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Page 140 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
72220
VRS Hybrid Pension Contribution 10,608.19 10,291.95 28,009.72 28,953.00 30,241.00 1,288.00
30-111-61-41-3-110-
72300
Group Health and Dental Insurance 60,551.12 63,710.38 77,786.19 63,106.00 63,106.00 .00
30-111-61-41-3-110-
72400
VRS Group Life Insurance 6,780.83 7,261.91 7,707.28 7,781.00 7,157.00 (624.00)
30-111-61-41-3-110-
72510
Hybrid Disability Insurance 151.94 147.36 401.10 .00 .00 .00
30-111-61-41-3-110-
72750
VRS Retiree Health Care Credit 6,122.85 6,557.04 6,959.68 7,026.00 7,339.00 313.00
30-111-61-41-3-110-
72800
Termination Pay for Vac/Sick Leave 1,156.95 3,927.92 .00 .00 .00 .00
30-111-61-41-3-110-
73160
Repair/Maint - School Office Equipment .00 .00 203.65 .00 .00 .00
30-111-61-41-3-110-
75201
Postage-Student Mailings 2,776.78 4,299.89 4,463.69 4,300.00 6,000.00 1,700.00
30-111-61-41-3-110-
75521
Travel-Principals 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 1,414.00 1,578.00 2,306.00 2,574.00 2,574.00 .00
30-111-61-41-3-110-
76230
Commencement 8,854.29 10,863.39 8,840.31 11,850.00 11,850.00 .00
Program 110 - Regular Instruction Totals $721,307.78 $792,442.70 $826,413.59 $824,543.00 $858,040.00 $33,497.00
Level 3 - Secondary Totals $721,307.78 $792,442.70 $826,413.59 $824,543.00 $858,040.00 $33,497.00
Sub-Function 41 - Admin. Principals Office Totals $721,307.78 $792,442.70 $826,413.59 $824,543.00 $858,040.00 $33,497.00
Function 61 - Instruction Totals $9,570,545.07 $10,477,236.76 $10,727,763.82 $10,939,229.00 $11,682,721.00 $743,492.00
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 543.36 552.74 558.03 556.00 800.00 244.00
Program 222 - Health Services Totals $543.36 $552.74 $558.03 $556.00 $800.00 $244.00
Level 9 - District Wide Totals $543.36 $552.74 $558.03 $556.00 $800.00 $244.00
Sub-Function 62 - Admin, Attend. & Health Totals $543.36 $552.74 $558.03 $556.00 $800.00 $244.00
Function 62 - Administration, Attend. & Health
Totals
$543.36 $552.74 $558.03 $556.00 $800.00 $244.00
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Page 141 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
71190
Compensation-Custodians 268,533.50 269,488.93 328,107.47 403,354.00 242,476.00 (160,878.00)
30-111-64-64-9-420-
71200
Compensation-OT 31,196.44 35,759.56 17,911.38 25,000.00 25,000.00 .00
30-111-64-64-9-420-
71520
Compensation-Substitutes 3,667.04 6,955.20 5,171.71 7,000.00 7,000.00 .00
30-111-64-64-9-420-
71665
Bonus Payments To Teachers .00 13,158.00 .00 .00 .00 .00
30-111-64-64-9-420-
72100
FICA 22,543.88 23,845.21 25,746.55 33,305.00 20,997.00 (12,308.00)
30-111-64-64-9-420-
72210
VRS Pension Contribution 7,642.92 8,571.36 8,761.47 14,740.00 14,698.00 (42.00)
30-111-64-64-9-420-
72220
VRS Hybrid Pension Contribution 4,301.68 3,619.77 4,765.74 6,317.00 6,300.00 (17.00)
30-111-64-64-9-420-
72300
Group Health and Dental Insurance 50,360.10 45,833.38 50,662.38 87,217.00 35,000.00 (52,217.00)
30-111-64-64-9-420-
72400
VRS Group Life Insurance 3,321.75 3,348.91 4,285.60 5,405.00 2,861.00 (2,544.00)
30-111-64-64-9-420-
72510
Hybrid Disability Insurance 898.98 878.13 1,310.69 .00 .00 .00
30-111-64-64-9-420-
72700
Workers Compensation 2,923.00 1,491.35 1,252.70 3,000.00 3,000.00 .00
30-111-64-64-9-420-
72750
VRS Retiree Health Care Credit 2,850.81 2,821.48 3,600.22 4,528.00 2,746.00 (1,782.00)
30-111-64-64-9-420-
72800
Termination Pay for Vac/Sick Leave 1,259.69 .00 2,949.18 .00 .00 .00
30-111-64-64-9-420-
72850
OPEB ARC 2,575.00 1,519.00 1,748.00 .00 .00 .00
30-111-64-64-9-420-
73180
Repair/Maint - Other Contracted 288,493.08 118,520.76 93,753.15 34,776.00 146,275.00 111,499.00
30-111-64-64-9-420-
74900
Building Maintenance -City 145,571.15 212,674.75 236,159.30 150,000.00 167,333.00 17,333.00
30-111-64-64-9-420-
75001
Telecom/ Internet Services 7,518.83 6,753.54 6,708.32 8,000.00 7,224.00 (776.00)
30-111-64-64-9-420-
75004
Utilities - Electric 301,987.20 304,527.33 356,429.88 319,200.00 379,368.00 60,168.00
30-111-64-64-9-420-
75005
Utilities - Natural Gas 46,280.16 67,653.08 56,939.18 60,000.00 61,035.00 1,035.00
30-111-64-64-9-420-
75009
Utilities - Water and Sewer 80,037.24 53,481.50 60,872.12 65,000.00 69,550.00 4,550.00
30-111-64-64-9-420-
76055
Machines, Equipment and Tools <$5,000 .00 5,764.55 .00 1,800.00 1,800.00 .00
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Page 142 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
76110
Supplies - Operational 43,655.45 43,703.02 47,097.44 25,000.00 25,000.00 .00
Program 420 - Building Services Totals $1,315,617.90 $1,230,368.81 $1,314,232.48 $1,253,642.00 $1,217,663.00 ($35,979.00)
Program 430 - Grounds Services
30-111-64-64-9-430-
74910
Grounds Maintenance-City 44,016.33 45,398.17 64,273.81 46,515.00 46,515.00 .00
Program 430 - Grounds Services Totals $44,016.33 $45,398.17 $64,273.81 $46,515.00 $46,515.00 $0.00
Level 9 - District Wide Totals $1,359,634.23 $1,275,766.98 $1,378,506.29 $1,300,157.00 $1,264,178.00 ($35,979.00)
Sub-Function 64 - Operation & Maintenance Totals $1,359,634.23 $1,275,766.98 $1,378,506.29 $1,300,157.00 $1,264,178.00 ($35,979.00)
Function 64 - Operation & Maintenance Totals $1,359,634.23 $1,275,766.98 $1,378,506.29 $1,300,157.00 $1,264,178.00 ($35,979.00)
Function 68 - Technology
Sub-Function 10 - Classroom Instruction
Level 9 - District Wide
Program 800 - Technology
30-111-68-10-9-800-
71139
Compensation-ITRT 44,718.84 37,359.00 45,937.91 46,119.00 48,732.00 2,613.00
30-111-68-10-9-800-
71665
Bonus Payments To Teachers .00 774.00 .00 .00 .00 .00
30-111-68-10-9-800-
72100
FICA 3,401.32 2,851.10 3,515.79 3,528.00 3,728.00 200.00
30-111-68-10-9-800-
72210
VRS Pension Contribution 6,282.30 7,256.15 7,632.11 7,665.00 8,099.00 434.00
30-111-68-10-9-800-
72300
Group Health and Dental Insurance 3,833.80 3,976.06 4,530.96 4,971.00 4,971.00 .00
30-111-68-10-9-800-
72400
VRS Group Life Insurance 506.50 584.98 615.33 618.00 575.00 (43.00)
30-111-68-10-9-800-
72750
VRS Retiree Health Care Credit 457.40 528.22 555.63 558.00 590.00 32.00
30-111-68-10-9-800-
76305
ITRT 910.18 855.77 899.87 900.00 900.00 .00
30-111-68-10-9-800-
76545
Technology Repair and Replace 5,516.92 34,847.23 24,608.82 4,050.00 4,050.00 .00
30-111-68-10-9-800-
78050
Technology Addl VPSA Eligible 200,064.95 60,524.14 228,237.85 180,000.00 .00 (180,000.00)
Program 800 - Technology Totals $265,692.21 $149,556.65 $316,534.27 $248,409.00 $71,645.00 ($176,764.00)
Level 9 - District Wide Totals $265,692.21 $149,556.65 $316,534.27 $248,409.00 $71,645.00 ($176,764.00)
Sub-Function 10 - Classroom Instruction Totals $265,692.21 $149,556.65 $316,534.27 $248,409.00 $71,645.00 ($176,764.00)
Function 68 - Technology Totals $265,692.21 $149,556.65 $316,534.27 $248,409.00 $71,645.00 ($176,764.00)
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Page 143 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 111 - Salem High School Totals $11,196,414.87 $11,903,113.13 $12,423,362.41 $12,488,351.00 $13,019,344.00 $530,993.00
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 3,135,730.19 3,088,918.54 3,238,023.79 3,395,778.00 3,578,521.00 182,743.00
30-112-61-10-4-110-
71151
Compensation-Instructional Asst 72,979.29 81,653.38 96,480.47 97,755.00 132,275.00 34,520.00
30-112-61-10-4-110-
71159
Compensation- Accompanist 3,996.00 6,831.00 6,480.00 6,750.00 6,750.00 .00
30-112-61-10-4-110-
71200
Compensation-OT 191.73 595.56 709.11 .00 .00 .00
30-112-61-10-4-110-
71520
Compensation-Substitutes 89,335.98 122,345.28 86,256.47 70,000.00 70,000.00 .00
30-112-61-10-4-110-
71522
Compensation-REWIP Retirees 49,222.13 42,563.23 38,105.64 64,877.00 78,409.00 13,532.00
30-112-61-10-4-110-
71650
Compensation-NBC Teacher Bonus 10,000.00 5,000.00 5,000.00 7,500.00 7,500.00 .00
30-112-61-10-4-110-
71665
Bonus Payments To Teachers .00 56,928.00 .00 .00 .00 .00
30-112-61-10-4-110-
72100
FICA 245,342.27 248,705.98 255,019.74 278,663.00 296,319.00 17,656.00
30-112-61-10-4-110-
72210
VRS Pension Contribution 438,773.49 405,682.18 439,787.98 406,438.00 430,756.00 24,318.00
30-112-61-10-4-110-
72220
VRS Hybrid Pension Contribution 87,578.21 113,819.42 105,842.95 164,781.00 184,610.00 19,829.00
30-112-61-10-4-110-
72300
Group Health and Dental Insurance 375,817.70 401,989.02 401,258.00 397,223.00 397,223.00 .00
30-112-61-10-4-110-
72400
VRS Group Life Insurance 42,691.74 41,980.28 43,078.55 46,813.00 43,690.00 (3,123.00)
30-112-61-10-4-110-
72510
Hybrid Disability Insurance 1,299.34 1,646.86 1,531.35 .00 .00 .00
30-112-61-10-4-110-
72700
Workers Compensation 17,234.00 14,913.50 12,526.96 20,000.00 20,000.00 .00
30-112-61-10-4-110-
72750
VRS Retiree Health Care Credit 38,550.77 37,907.53 38,899.33 42,272.00 44,801.00 2,529.00
30-112-61-10-4-110-
72800
Termination Pay for Vac/Sick Leave 28,700.00 7,740.00 14,701.20 .00 .00 .00
30-112-61-10-4-110-
72850
OPEB ARC 15,064.00 15,193.00 14,982.00 .00 .00 .00
30-112-61-10-4-110-
73126
Repair & Maint - Athletic Equipment 6,093.00 3,052.00 3,137.00 4,692.00 7,192.00 2,500.00
30-112-61-10-4-110-
73135
Repair/Maint - Band Instruments 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 .00
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Page 144 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
73140
Repair/Maint - Business Ed 240.32 234.47 239.97 .00 .00 .00
30-112-61-10-4-110-
73145
Repair/Maint - Family and Consumer
Science
59.08 83.93 348.34 706.00 750.00 44.00
30-112-61-10-4-110-
73148
Repair & Maint - Foreign Language Dept 318.65 320.89 325.58 .00 .00 .00
30-112-61-10-4-110-
73150
Repair/Maint - Math 1,963.25 1,959.98 1,937.74 .00 .00 .00
30-112-61-10-4-110-
73154
Repair & Maint - PE Equipment .00 209.49 279.15 .00 .00 .00
30-112-61-10-4-110-
73155
Repair/Maint - Piano 280.00 61.00 .00 280.00 280.00 .00
30-112-61-10-4-110-
73162
Subscription Offset .00 .00 (6,000.00).00 .00 .00
30-112-61-10-4-110-
73165
Repair/Maint - Science 539.68 .00 2,384.76 .00 .00 .00
30-112-61-10-4-110-
73175
Repair/Maint- Computer 340.90 244.97 225.73 .00 .00 .00
30-112-61-10-4-110-
73255
Professional Development 199.40 49.99 200.00 200.00 200.00 .00
30-112-61-10-4-110-
76010
Agenda Books 1,850.88 3,264.31 1,828.27 3,394.00 3,394.00 .00
30-112-61-10-4-110-
76015
Allotment 36,889.19 36,899.31 45,067.52 44,800.00 44,319.00 (481.00)
30-112-61-10-4-110-
76045
Furniture and Equip <$5,000 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 .00 299.59 .00 300.00 300.00 .00
30-112-61-10-4-110-
76085
School Improvement 84.72 100.00 100.00 100.00 100.00 .00
30-112-61-10-4-110-
76090
Student Recognition 524.29 843.00 5,527.69 5,620.00 5,620.00 .00
30-112-61-10-4-110-
76135
Art Supplies and Equipment <$5,000 2,496.59 2,748.62 3,000.79 3,000.00 3,500.00 500.00
30-112-61-10-4-110-
76170
Band 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 1,258.21 1,260.74 1,259.72 1,500.00 1,500.00 .00
30-112-61-10-4-110-
76215
Choir 1,944.24 2,218.11 2,212.96 1,940.00 1,940.00 .00
30-112-61-10-4-110-
76235
Drama .00 .00 383.61 410.00 410.00 .00
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Page 145 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
76260
Family and Consumer Science 4,081.78 4,437.30 5,201.61 6,000.00 7,000.00 1,000.00
30-112-61-10-4-110-
76270
Foreign Language 184.84 193.37 197.00 472.00 472.00 .00
30-112-61-10-4-110-
76290
Health 739.30 519.62 99.89 486.00 486.00 .00
30-112-61-10-4-110-
76300
Intro to Computers 796.68 839.00 836.68 839.00 839.00 .00
30-112-61-10-4-110-
76320
Language Arts 3,544.71 4,434.94 4,368.62 4,442.00 4,442.00 .00
30-112-61-10-4-110-
76345
Mathematics 1,238.27 1,244.71 1,247.89 2,812.00 2,812.00 .00
30-112-61-10-4-110-
76360
Physical Education 826.85 559.34 888.28 840.00 840.00 .00
30-112-61-10-4-110-
76380
Science 1,405.59 4,182.46 1,869.69 3,800.00 3,800.00 .00
30-112-61-10-4-110-
76385
Social Studies 762.98 711.14 1,050.53 1,000.00 1,000.00 .00
30-112-61-10-4-110-
76440
Technology Education 6,097.60 6,501.58 6,645.21 6,503.00 6,503.00 .00
30-112-61-10-4-110-
76515
Software-Instructional 9,053.96 7,845.65 9,901.66 10,470.00 10,470.00 .00
30-112-61-10-4-110-
76530
Computer Supplies 4,036.78 4,895.91 5,283.36 5,325.00 5,325.00 .00
30-112-61-10-4-110-
78075
Inception of Subscription - Capital Outlay .00 .00 6,000.00 .00 .00 .00
Program 110 - Regular Instruction Totals $4,771,356.48 $4,807,880.84 $4,916,102.97 $5,122,908.00 $5,418,475.00 $295,567.00
Program 120 - Special Education
30-112-61-10-4-120-
71120
Compensation-Instructional Salaries 279,535.33 246,382.01 366,780.52 433,240.00 600,028.00 166,788.00
30-112-61-10-4-120-
71151
Compensation-Instructional Asst 65,822.59 95,406.87 124,181.12 162,155.00 226,451.00 64,296.00
30-112-61-10-4-120-
71520
Compensation-Substitutes 686.00 6,236.32 1,235.19 .00 .00 .00
30-112-61-10-4-120-
71522
Compensation-REWIP Retirees 2,982.51 2,375.58 .00 .00 .00 .00
30-112-61-10-4-120-
71665
Bonus Payments To Teachers .00 20,124.00 .00 .00 .00 .00
30-112-61-10-4-120-
72100
FICA 26,186.17 28,202.57 36,841.36 45,548.00 63,226.00 17,678.00
Run by Mandy Hall on 03/14/2025 12:39:07 PM Page 43 of 106
Page 146 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
72210
VRS Pension Contribution 31,814.46 24,810.30 22,844.82 29,686.00 41,208.00 11,522.00
30-112-61-10-4-120-
72220
VRS Hybrid Pension Contribution 27,863.24 32,272.95 47,575.08 69,268.00 96,153.00 26,885.00
30-112-61-10-4-120-
72300
Group Health and Dental Insurance 51,477.36 53,537.97 74,212.97 51,249.00 51,249.00 .00
30-112-61-10-4-120-
72400
VRS Group Life Insurance 4,811.56 4,602.48 5,677.68 7,978.00 9,752.00 1,774.00
30-112-61-10-4-120-
72510
Hybrid Disability Insurance 398.94 462.17 681.29 .00 .00 .00
30-112-61-10-4-120-
72750
VRS Retiree Health Care Credit 4,344.70 4,155.88 5,126.84 7,204.00 10,000.00 2,796.00
30-112-61-10-4-120-
72800
Termination Pay for Vac/Sick Leave 46.67 .00 .00 .00 .00 .00
30-112-61-10-4-120-
76390
Sp Ed LD 1,057.14 1,034.41 1,742.91 2,005.00 2,005.00 .00
30-112-61-10-4-120-
76405
Sp Ed EMH 221.93 264.91 65.79 .00 .00 .00
30-112-61-10-4-120-
76410
Sp Ed ID 149.25 279.94 101.21 .00 .00 .00
30-112-61-10-4-120-
76415
Sp Ed BD 493.88 425.00 94.33 .00 .00 .00
30-112-61-10-4-120-
76431
Special Ed - General .02 .00 .00 .00 .00 .00
Program 120 - Special Education Totals $497,891.75 $520,573.36 $687,161.11 $808,333.00 $1,100,072.00 $291,739.00
Program 130 - Vocational
30-112-61-10-4-130-
71120
Compensation-Instructional Salaries 275,927.00 307,324.87 296,706.28 295,875.00 287,699.00 (8,176.00)
30-112-61-10-4-130-
71665
Bonus Payments To Teachers .00 6,192.00 .00 .00 .00 .00
30-112-61-10-4-130-
72100
FICA 20,192.35 22,911.35 21,692.83 22,634.00 22,009.00 (625.00)
30-112-61-10-4-130-
72210
VRS Pension Contribution 44,686.00 50,647.80 48,989.20 49,174.00 47,816.00 (1,358.00)
30-112-61-10-4-130-
72300
Group Health and Dental Insurance 24,605.28 27,962.24 30,066.48 32,828.00 32,828.00 .00
30-112-61-10-4-130-
72400
VRS Group Life Insurance 3,602.80 4,083.50 3,949.82 3,965.00 3,395.00 (570.00)
30-112-61-10-4-130-
72750
VRS Retiree Health Care Credit 3,253.40 3,687.30 3,566.72 3,580.00 3,481.00 (99.00)
Program 130 - Vocational Totals $372,266.83 $422,809.06 $404,971.33 $408,056.00 $397,228.00 ($10,828.00)
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Page 147 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 140 - Gifted
30-112-61-10-4-140-
72100
FICA .00 7.23 .00 .00 .00 .00
Program 140 - Gifted Totals $0.00 $7.23 $0.00 $0.00 $0.00 $0.00
Program 150 - Other
30-112-61-10-4-150-
71200
Compensation-OT 184.16 .00 .00 .00 .00 .00
30-112-61-10-4-150-
71620
Compensation-Extracurricular
Supplements
154,571.32 163,780.36 165,323.27 177,363.00 187,653.00 10,290.00
30-112-61-10-4-150-
72100
FICA 13,220.07 14,132.57 13,002.30 13,568.00 14,355.00 787.00
30-112-61-10-4-150-
76030
Athletics/Athletic Equipment <$5,000 3,857.44 7,199.14 7,156.71 7,200.00 7,200.00 .00
Program 150 - Other Totals $171,832.99 $185,112.07 $185,482.28 $198,131.00 $209,208.00 $11,077.00
Level 4 - Middle Totals $5,813,348.05 $5,936,382.56 $6,193,717.69 $6,537,428.00 $7,124,983.00 $587,555.00
Sub-Function 10 - Classroom Instruction Totals $5,813,348.05 $5,936,382.56 $6,193,717.69 $6,537,428.00 $7,124,983.00 $587,555.00
Sub-Function 21 - Student Guidance
Level 4 - Middle
Program 110 - Regular Instruction
30-112-61-21-4-110-
71124
Compensation-Guidance Counselors 198,772.92 222,160.69 211,966.96 223,795.00 233,135.00 9,340.00
30-112-61-21-4-110-
71150
Compensation-Clerical 41,325.07 46,446.60 41,121.49 44,240.00 47,390.00 3,150.00
30-112-61-21-4-110-
71200
Compensation-OT 267.12 407.71 642.90 .00 .00 .00
30-112-61-21-4-110-
71665
Bonus Payments To Teachers .00 5,882.40 .00 .00 .00 .00
30-112-61-21-4-110-
72100
FICA 17,848.45 21,019.79 19,059.42 20,505.00 21,460.00 955.00
30-112-61-21-4-110-
72210
VRS Pension Contribution 29,268.14 30,332.23 25,378.43 31,183.00 32,636.00 1,453.00
30-112-61-21-4-110-
72220
VRS Hybrid Pension Contribution 12,511.04 14,382.70 16,740.16 13,364.00 13,987.00 623.00
30-112-61-21-4-110-
72300
Group Health and Dental Insurance 36,575.42 39,881.04 33,961.65 32,828.00 32,828.00 .00
30-112-61-21-4-110-
72400
VRS Group Life Insurance 3,368.42 3,605.19 3,395.83 3,592.00 3,310.00 (282.00)
30-112-61-21-4-110-
72510
Hybrid Disability Insurance 179.21 206.00 239.65 .00 .00 .00
Run by Mandy Hall on 03/14/2025 12:39:07 PM Page 45 of 106
Page 148 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
72750
VRS Retiree Health Care Credit 3,041.67 3,255.42 3,066.39 3,243.00 3,394.00 151.00
30-112-61-21-4-110-
72800
Termination Pay for Vac/Sick Leave .00 11,915.05 .00 .00 .00 .00
30-112-61-21-4-110-
76195
Career Education 441.75 436.18 441.75 .00 .00 .00
30-112-61-21-4-110-
76285
Guidance 659.85 383.37 670.01 871.00 871.00 .00
Program 110 - Regular Instruction Totals $344,259.06 $400,314.37 $356,684.64 $373,621.00 $389,011.00 $15,390.00
Program 120 - Special Education
30-112-61-21-4-120-
71124
Compensation-Guidance Counselors 10,461.73 11,692.67 11,156.16 .00 .00 .00
30-112-61-21-4-120-
71150
Compensation-Clerical 2,175.00 2,444.56 2,164.01 .00 .00 .00
30-112-61-21-4-120-
71200
Compensation-OT 14.06 21.46 37.06 .00 .00 .00
30-112-61-21-4-120-
71665
Bonus Payments To Teachers .00 309.60 .00 .00 .00 .00
30-112-61-21-4-120-
72100
FICA 939.39 1,106.31 1,003.35 .00 .00 .00
30-112-61-21-4-120-
72210
VRS Pension Contribution 1,540.43 1,596.43 1,335.71 .00 .00 .00
30-112-61-21-4-120-
72220
VRS Hybrid Pension Contribution 658.48 756.98 881.06 .00 .00 .00
30-112-61-21-4-120-
72300
Group Health and Dental Insurance 1,925.02 2,099.00 1,787.46 .00 .00 .00
30-112-61-21-4-120-
72400
VRS Group Life Insurance 177.29 189.75 178.73 .00 .00 .00
30-112-61-21-4-120-
72510
Hybrid Disability Insurance 9.43 10.84 12.61 .00 .00 .00
30-112-61-21-4-120-
72750
VRS Retiree Health Care Credit 160.09 171.34 161.39 .00 .00 .00
30-112-61-21-4-120-
72800
Termination Pay for Vac/Sick Leave .00 627.11 .00 .00 .00 .00
30-112-61-21-4-120-
76195
Career Education 23.25 22.95 23.25 .00 .00 .00
30-112-61-21-4-120-
76285
Guidance 34.73 20.18 35.26 .00 .00 .00
Program 120 - Special Education Totals $18,118.90 $21,069.18 $18,776.05 $0.00 $0.00 $0.00
Level 4 - Middle Totals $362,377.96 $421,383.55 $375,460.69 $373,621.00 $389,011.00 $15,390.00
Run by Mandy Hall on 03/14/2025 12:39:07 PM Page 46 of 106
Page 149 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 Totals $362,377.96 $421,383.55 $375,460.69 $373,621.00 $389,011.00 $15,390.00
Sub-Function 32 - Instr. Sup. - Media Services
Level 4 - Middle
Program 110 - Regular Instruction
30-112-61-32-4-110-
71122
Compensation-Librarians 58,496.04 68,675.61 73,793.36 73,946.00 79,133.00 5,187.00
30-112-61-32-4-110-
71152
Compensation - Media Clerk 49,071.62 53,916.46 57,317.31 57,675.00 60,900.00 3,225.00
30-112-61-32-4-110-
71520
Compensation-Substitutes 91.88 .00 .00 .00 .00 .00
30-112-61-32-4-110-
71650
Compensation-NBC Teacher Bonus .00 5,000.00 5,000.00 .00 .00 .00
30-112-61-32-4-110-
71665
Bonus Payments To Teachers .00 3,096.00 .00 .00 .00 .00
30-112-61-32-4-110-
72100
FICA 7,752.52 9,924.86 10,356.55 10,069.00 10,713.00 644.00
30-112-61-32-4-110-
72210
VRS Pension Contribution 17,821.70 20,142.70 21,573.04 21,875.00 23,273.00 1,398.00
30-112-61-32-4-110-
72300
Group Health and Dental Insurance 15,649.12 8,707.28 9,061.92 16,414.00 16,414.00 .00
30-112-61-32-4-110-
72400
VRS Group Life Insurance 1,436.90 1,624.00 1,739.28 1,764.00 1,652.00 (112.00)
30-112-61-32-4-110-
72750
VRS Retiree Health Care Credit 1,297.50 1,466.40 1,570.60 1,593.00 1,694.00 101.00
30-112-61-32-4-110-
73130
Repair/Maint - Audio/Visual 1,706.00 1,483.17 1,994.26 .00 .00 .00
30-112-61-32-4-110-
76155
Audio Visual Media 2,955.00 2,734.92 2,730.90 .00 .00 .00
30-112-61-32-4-110-
76325
Library Books and Supplies 6,633.33 7,507.07 6,748.79 14,432.00 14,432.00 .00
30-112-61-32-4-110-
76330
Library Reference Materials 2,295.05 2,535.94 2,482.70 .00 .00 .00
30-112-61-32-4-110-
76355
Periodicals 500.00 428.52 247.72 .00 .00 .00
Program 110 - Regular Instruction Totals $165,706.66 $187,242.93 $194,616.43 $197,768.00 $208,211.00 $10,443.00
Level 4 - Middle Totals $165,706.66 $187,242.93 $194,616.43 $197,768.00 $208,211.00 $10,443.00
Sub-Function 32 - Instr. Sup. - Media Services
Totals
$165,706.66 $187,242.93 $194,616.43 $197,768.00 $208,211.00 $10,443.00
Sub-Function 41 - Admin. Principals Office
Level 4 - Middle
Program 110 - Regular Instruction
30-112-61-41-4-110-
71126
Compensation-Principals 109,896.00 115,383.96 124,550.52 125,783.00 134,738.00 8,955.00
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FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
71127
Compensation-Asst Principals 188,598.96 182,541.00 167,999.52 169,662.00 185,076.00 15,414.00
30-112-61-41-4-110-
71150
Compensation-Clerical 79,298.95 91,057.21 81,302.56 96,967.00 104,611.00 7,644.00
30-112-61-41-4-110-
71200
Compensation-OT 2,281.22 2,084.06 4,732.65 2,000.00 2,000.00 .00
30-112-61-41-4-110-
71520
Compensation-Substitutes 6,785.68 3,891.00 7,575.10 .00 .00 .00
30-112-61-41-4-110-
71665
Bonus Payments To Teachers .00 7,740.00 .00 .00 .00 .00
30-112-61-41-4-110-
72100
FICA 28,287.45 30,947.59 29,374.34 30,173.00 32,622.00 2,449.00
30-112-61-41-4-110-
72210
VRS Pension Contribution 55,791.96 56,721.36 53,049.58 45,653.00 49,378.00 3,725.00
30-112-61-41-4-110-
72220
VRS Hybrid Pension Contribution 6,941.76 7,839.48 8,866.72 19,566.00 21,162.00 1,596.00
30-112-61-41-4-110-
72300
Group Health and Dental Insurance 41,820.38 44,249.00 33,136.10 36,035.00 36,035.00 .00
30-112-61-41-4-110-
72400
VRS Group Life Insurance 5,058.00 5,205.24 4,992.11 5,258.00 5,008.00 (250.00)
30-112-61-41-4-110-
72510
Hybrid Disability Insurance 99.36 112.32 126.96 .00 .00 .00
30-112-61-41-4-110-
72750
VRS Retiree Health Care Credit 4,567.32 4,700.28 4,507.80 4,748.00 5,136.00 388.00
30-112-61-41-4-110-
72800
Termination Pay for Vac/Sick Leave .00 10,062.82 1,974.94 .00 .00 .00
30-112-61-41-4-110-
73160
Repair/Maint - School Office Equipment 5,361.30 5,559.09 5,825.65 11,160.00 15,005.00 3,845.00
30-112-61-41-4-110-
73161
Lease Offset .00 (2,968.08)(5,936.14).00 .00 .00
30-112-61-41-4-110-
75200
Postage 996.21 1,003.88 979.91 1,750.00 1,750.00 .00
30-112-61-41-4-110-
75521
Travel-Principals 800.41 533.43 448.05 1,000.00 1,000.00 .00
30-112-61-41-4-110-
75803
Dues-Accreditation 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 22,494.22 .00 .00 .00 .00
Program 110 - Regular Instruction Totals $537,120.96 $589,893.86 $523,706.37 $550,755.00 $594,521.00 $43,766.00
Level 4 - Middle Totals $537,120.96 $589,893.86 $523,706.37 $550,755.00 $594,521.00 $43,766.00
Sub-Function 41 - Admin. Principals Office Totals $537,120.96 $589,893.86 $523,706.37 $550,755.00 $594,521.00 $43,766.00
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FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 112 - Andrew Lewis Middle School
Function 61 - Instruction Totals $6,878,553.63 $7,134,902.90 $7,287,501.18 $7,659,572.00 $8,316,726.00 $657,154.00
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 626.50 629.28 614.35 630.00 630.00 .00
Program 222 - Health Services Totals $626.50 $629.28 $614.35 $630.00 $630.00 $0.00
Level 9 - District Wide Totals $626.50 $629.28 $614.35 $630.00 $630.00 $0.00
Sub-Function 62 - Admin, Attend. & Health Totals $626.50 $629.28 $614.35 $630.00 $630.00 $0.00
Function 62 - Administration, Attend. & Health
Totals
$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 236,784.90 311,773.78 325,083.47 384,351.00 331,848.00 (52,503.00)
30-112-64-64-9-420-
71200
Compensation-OT 12,015.14 16,078.89 11,322.98 12,000.00 12,000.00 .00
30-112-64-64-9-420-
71520
Compensation-Substitutes 357.76 .00 .00 4,000.00 4,000.00 .00
30-112-64-64-9-420-
71665
Bonus Payments To Teachers .00 13,932.00 .00 .00 .00 .00
30-112-64-64-9-420-
72100
FICA 18,574.45 24,958.02 24,926.40 30,627.00 26,610.00 (4,017.00)
30-112-64-64-9-420-
72210
VRS Pension Contribution 8,954.10 9,589.68 10,169.46 14,523.00 18,627.00 4,104.00
30-112-64-64-9-420-
72220
VRS Hybrid Pension Contribution 1,944.86 4,392.25 3,812.17 6,224.00 7,983.00 1,759.00
30-112-64-64-9-420-
72300
Group Health and Dental Insurance 51,963.26 66,684.44 67,232.80 61,098.00 61,098.00 .00
30-112-64-64-9-420-
72400
VRS Group Life Insurance 3,109.11 4,185.36 4,339.68 5,150.00 3,916.00 (1,234.00)
30-112-64-64-9-420-
72510
Hybrid Disability Insurance 646.81 1,034.68 1,058.37 .00 .00 .00
30-112-64-64-9-420-
72700
Workers Compensation 2,192.00 1,739.91 1,461.48 3,000.00 3,000.00 .00
30-112-64-64-9-420-
72750
VRS Retiree Health Care Credit 2,657.86 3,517.08 3,647.93 4,320.00 3,741.00 (579.00)
30-112-64-64-9-420-
72800
Termination Pay for Vac/Sick Leave 2,005.33 .00 294.27 .00 .00 .00
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FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
72850
OPEB ARC 1,287.00 1,773.00 1,748.00 .00 .00 .00
30-112-64-64-9-420-
73180
Repair/Maint - Other Contracted 15,334.94 25,152.25 40,750.54 33,609.00 69,609.00 36,000.00
30-112-64-64-9-420-
73184
Repair/Maint - Other Contracted -
AIIMS/Alt Ed
1,688.44 5,582.86 3,993.75 3,000.00 3,000.00 .00
30-112-64-64-9-420-
74900
Building Maintenance -City 82,286.75 124,940.13 101,929.68 73,000.00 90,333.00 17,333.00
30-112-64-64-9-420-
74901
Alt. Ed. Building Maintenance - City 5,611.91 2,117.72 7,493.03 3,608.00 3,608.00 .00
30-112-64-64-9-420-
75001
Telecom/ Internet Services 6,967.40 4,891.54 4,769.28 7,000.00 4,884.00 (2,116.00)
30-112-64-64-9-420-
75004
Utilities - Electric 186,314.96 200,637.25 215,187.03 203,000.00 236,380.00 33,380.00
30-112-64-64-9-420-
75005
Utilities - Natural Gas 22,363.42 27,634.29 23,883.69 32,000.00 20,964.00 (11,036.00)
30-112-64-64-9-420-
75009
Utilities - Water and Sewer 36,809.14 38,393.10 33,316.65 44,000.00 44,000.00 .00
30-112-64-64-9-420-
76055
Machines, Equipment and Tools <$5,000 .00 3,836.45 .00 2,750.00 2,750.00 .00
30-112-64-64-9-420-
76110
Supplies - Operational 27,035.76 40,680.75 39,035.06 17,000.00 17,000.00 .00
Program 420 - Building Services Totals $726,905.30 $933,525.43 $925,455.72 $944,260.00 $965,351.00 $21,091.00
Program 430 - Grounds Services
30-112-64-64-9-430-
74910
Grounds Maintenance-City 11,672.56 10,063.65 15,305.79 11,565.00 11,565.00 .00
Program 430 - Grounds Services Totals $11,672.56 $10,063.65 $15,305.79 $11,565.00 $11,565.00 $0.00
Level 9 - District Wide Totals $738,577.86 $943,589.08 $940,761.51 $955,825.00 $976,916.00 $21,091.00
Sub-Function 64 - Operation & Maintenance Totals $738,577.86 $943,589.08 $940,761.51 $955,825.00 $976,916.00 $21,091.00
Function 64 - Operation & Maintenance Totals $738,577.86 $943,589.08 $940,761.51 $955,825.00 $976,916.00 $21,091.00
Function 68 - Technology
Sub-Function 10 - Classroom Instruction
Level 9 - District Wide
Program 800 - Technology
30-112-68-10-9-800-
71139
Compensation-ITRT 44,718.84 37,359.00 45,937.91 46,119.00 48,732.00 2,613.00
30-112-68-10-9-800-
71665
Bonus Payments To Teachers .00 774.00 .00 .00 .00 .00
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FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
72100
FICA 3,401.55 2,969.73 3,515.98 3,528.00 3,728.00 200.00
30-112-68-10-9-800-
72210
VRS Pension Contribution 6,282.40 7,256.15 7,632.22 7,665.00 8,099.00 434.00
30-112-68-10-9-800-
72300
Group Health and Dental Insurance 3,833.80 3,976.06 4,530.96 4,971.00 4,971.00 .00
30-112-68-10-9-800-
72400
VRS Group Life Insurance 506.50 585.09 615.33 618.00 575.00 (43.00)
30-112-68-10-9-800-
72750
VRS Retiree Health Care Credit 457.40 528.33 555.68 558.00 590.00 32.00
30-112-68-10-9-800-
76305
ITRT 1,443.60 1,440.08 601.22 1,445.00 1,445.00 .00
30-112-68-10-9-800-
76545
Technology Repair and Replace 1,810.75 15,262.32 67,319.34 4,106.00 4,106.00 .00
30-112-68-10-9-800-
78050
Technology Addl VPSA Eligible 31,527.04 49,788.59 3,000.04 .00 247,200.00 247,200.00
Program 800 - Technology Totals $93,981.88 $119,939.35 $133,708.68 $69,010.00 $319,446.00 $250,436.00
Level 9 - District Wide Totals $93,981.88 $119,939.35 $133,708.68 $69,010.00 $319,446.00 $250,436.00
Sub-Function 10 - Classroom Instruction Totals $93,981.88 $119,939.35 $133,708.68 $69,010.00 $319,446.00 $250,436.00
Function 68 - Technology Totals $93,981.88 $119,939.35 $133,708.68 $69,010.00 $319,446.00 $250,436.00
Locations 112 - Andrew Lewis Middle School Totals $7,711,739.87 $8,199,060.61 $8,362,585.72 $8,685,037.00 $9,613,718.00 $928,681.00
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 1,756,086.78 1,793,339.45 1,658,370.40 1,666,624.00 1,848,054.00 181,430.00
30-113-61-10-2-110-
71151
Compensation-Instructional Asst 115,782.78 156,566.39 176,018.23 188,723.00 212,524.00 23,801.00
30-113-61-10-2-110-
71200
Compensation-OT .00 7.14 50.53 500.00 500.00 .00
30-113-61-10-2-110-
71520
Compensation-Substitutes 47,674.77 83,609.92 80,119.88 55,000.00 55,000.00 .00
30-113-61-10-2-110-
71522
Compensation-REWIP Retirees 12,109.81 907.28 5,842.80 39,449.00 37,204.00 (2,245.00)
30-113-61-10-2-110-
71650
Compensation-NBC Teacher Bonus 20,000.00 20,000.00 15,000.00 17,500.00 17,500.00 .00
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Page 154 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
71665
Bonus Payments To Teachers .00 32,748.24 .00 .00 .00 .00
30-113-61-10-2-110-
72100
FICA 138,770.03 150,220.55 141,208.50 150,536.00 159,849.00 9,313.00
30-113-61-10-2-110-
72210
VRS Pension Contribution 231,742.50 224,874.52 197,024.70 207,707.00 230,275.00 22,568.00
30-113-61-10-2-110-
72220
VRS Hybrid Pension Contribution 78,798.56 98,339.59 105,143.56 89,017.00 98,689.00 9,672.00
30-113-61-10-2-110-
72300
Group Health and Dental Insurance 226,182.02 272,773.41 268,016.46 272,360.00 272,360.00 .00
30-113-61-10-2-110-
72400
VRS Group Life Insurance 25,037.44 26,207.54 24,536.39 23,924.00 23,356.00 (568.00)
30-113-61-10-2-110-
72510
Hybrid Disability Insurance 1,128.56 1,440.77 1,505.73 .00 .00 .00
30-113-61-10-2-110-
72700
Workers Compensation 9,780.00 9,350.77 7,854.40 10,000.00 10,000.00 .00
30-113-61-10-2-110-
72750
VRS Retiree Health Care Credit 22,608.42 23,652.64 22,141.31 21,603.00 23,950.00 2,347.00
30-113-61-10-2-110-
72800
Termination Pay for Vac/Sick Leave .00 2,107.33 13,880.67 .00 .00 .00
30-113-61-10-2-110-
72850
OPEB ARC 9,656.00 9,526.00 9,394.00 .00 .00 .00
30-113-61-10-2-110-
73153
Repair & Maint - Music Dept .00 .00 .00 175.00 175.00 .00
30-113-61-10-2-110-
76010
Agenda Books 897.75 1,030.75 1,200.66 900.00 1,300.00 400.00
30-113-61-10-2-110-
76015
Allotment 19,154.65 22,762.23 21,571.08 21,513.00 20,867.00 (646.00)
30-113-61-10-2-110-
76045
Furniture and Equip <$5,000 647.53 1,787.75 4,731.26 6,556.00 6,107.00 (449.00)
30-113-61-10-2-110-
76085
School Improvement .00 29.71 212.85 100.00 100.00 .00
30-113-61-10-2-110-
76135
Art Supplies and Equipment <$5,000 250.00 2,067.65 283.53 4,500.00 4,100.00 (400.00)
30-113-61-10-2-110-
76350
Music .00 .00 120.90 125.00 113.00 (12.00)
30-113-61-10-2-110-
76360
Physical Education 278.55 91.96 425.16 650.00 580.00 (70.00)
30-113-61-10-2-110-
76365
Reading .00 103.75 72.56 529.00 668.00 139.00
30-113-61-10-2-110-
76485
Supplies - Kindergarten 699.36 1,480.47 858.18 692.00 852.00 160.00
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Page 155 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
76490
Supplies - First Grade 269.39 438.70 1,237.01 868.00 1,300.00 432.00
30-113-61-10-2-110-
76495
Supplies - Second Grade 311.32 670.30 256.91 514.00 620.00 106.00
30-113-61-10-2-110-
76500
Supplies - Third Grade 361.04 104.03 482.08 1,100.00 678.00 (422.00)
30-113-61-10-2-110-
76505
Supplies - Fourth Grade 139.90 220.28 765.83 718.00 420.00 (298.00)
30-113-61-10-2-110-
76510
Supplies - Fifth Grade 29.98 170.91 507.83 637.00 598.00 (39.00)
Program 110 - Regular Instruction Totals $2,718,397.14 $2,936,630.03 $2,758,833.40 $2,782,520.00 $3,027,739.00 $245,219.00
Program 120 - Special Education
30-113-61-10-2-120-
71120
Compensation-Instructional Salaries 166,458.08 172,300.54 188,789.00 248,013.00 137,534.00 (110,479.00)
30-113-61-10-2-120-
71151
Compensation-Instructional Asst 18,127.84 38,401.06 61,082.39 62,632.00 69,825.00 7,193.00
30-113-61-10-2-120-
71200
Compensation-OT .00 .00 71.40 .00 .00 .00
30-113-61-10-2-120-
71520
Compensation-Substitutes 1,194.44 8,566.75 1,504.86 .00 .00 .00
30-113-61-10-2-120-
71665
Bonus Payments To Teachers .00 4,644.00 .00 .00 .00 .00
30-113-61-10-2-120-
72100
FICA 13,144.36 16,036.86 18,540.64 23,764.00 15,863.00 (7,901.00)
30-113-61-10-2-120-
72210
VRS Pension Contribution 9,588.10 10,180.40 10,875.93 15,489.00 10,339.00 (5,150.00)
30-113-61-10-2-120-
72220
VRS Hybrid Pension Contribution 21,062.00 25,405.70 28,557.83 36,140.00 24,124.00 (12,016.00)
30-113-61-10-2-120-
72300
Group Health and Dental Insurance 27,152.24 30,510.16 33,369.12 24,509.00 24,509.00 .00
30-113-61-10-2-120-
72400
VRS Group Life Insurance 2,471.10 2,871.05 3,207.50 4,163.00 2,447.00 (1,716.00)
30-113-61-10-2-120-
72510
Hybrid Disability Insurance 301.60 364.19 408.94 .00 .00 .00
30-113-61-10-2-120-
72750
VRS Retiree Health Care Credit 2,231.40 2,592.61 2,893.98 3,759.00 2,509.00 (1,250.00)
30-113-61-10-2-120-
76390
Sp Ed LD 317.74 961.71 422.47 .00 .00 .00
30-113-61-10-2-120-
76431
Special Ed - General .00 .00 .00 636.00 1,148.00 512.00
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Page 156 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
76438
Supplies - EL .00 .00 .00 150.00 170.00 20.00
Program 120 - Special Education Totals $262,048.90 $312,835.03 $349,724.06 $419,255.00 $288,468.00 ($130,787.00)
Program 180 - Pre-K Non- Sp Ed
30-113-61-10-2-180-
71110
Compensation-Administrative 18,038.33 15,392.05 19,065.66 19,223.00 8,926.00 (10,297.00)
30-113-61-10-2-180-
71120
Compensation-Instructional Salaries 50,274.96 62,081.04 64,771.64 66,286.00 70,903.00 4,617.00
30-113-61-10-2-180-
71151
Compensation-Instructional Asst .00 .00 47,014.00 51,546.00 53,358.00 1,812.00
30-113-61-10-2-180-
71665
Bonus Payments To Teachers .00 1,935.00 .00 .00 .00 .00
30-113-61-10-2-180-
72100
FICA 4,461.12 5,486.00 9,397.77 10,485.00 10,189.00 (296.00)
30-113-61-10-2-180-
72210
VRS Pension Contribution 2,712.00 13,300.99 17,553.21 22,779.00 15,495.00 (7,284.00)
30-113-61-10-2-180-
72220
VRS Hybrid Pension Contribution 8,355.80 .00 4,249.90 .00 6,641.00 6,641.00
30-113-61-10-2-180-
72300
Group Health and Dental Insurance 11,135.32 9,317.14 17,245.54 8,202.00 13,702.00 5,500.00
30-113-61-10-2-180-
72400
VRS Group Life Insurance 892.30 1,072.47 1,757.96 1,837.00 1,572.00 (265.00)
30-113-61-10-2-180-
72510
Hybrid Disability Insurance 119.70 .00 60.82 .00 .00 .00
30-113-61-10-2-180-
72750
VRS Retiree Health Care Credit 805.70 968.34 1,587.43 1,658.00 1,612.00 (46.00)
Program 180 - Pre-K Non- Sp Ed Totals $96,795.23 $109,553.03 $182,703.93 $182,016.00 $182,398.00 $382.00
Level 2 - Elementary Totals $3,077,241.27 $3,359,018.09 $3,291,261.39 $3,383,791.00 $3,498,605.00 $114,814.00
Level 8 - Pre-K
Program 180 - Pre-K Non- Sp Ed
30-113-61-10-8-180-
71120
Compensation-Instructional Salaries .00 .00 16,295.00 .00 .00 .00
30-113-61-10-8-180-
71151
Compensation-Instructional Asst 16,776.97 46,204.18 .00 .00 .00 .00
30-113-61-10-8-180-
71665
Bonus Payments To Teachers .00 1,548.00 .00 .00 .00 .00
30-113-61-10-8-180-
72100
FICA 1,265.74 3,616.26 1,246.00 .00 .00 .00
30-113-61-10-8-180-
72220
VRS Hybrid Pension Contribution 4,252.80 7,788.10 2,708.00 .00 .00 .00
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Page 157 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
72300
Group Health and Dental Insurance 6,646.72 7,540.48 10,668.00 .00 .00 .00
30-113-61-10-8-180-
72400
VRS Group Life Insurance 342.90 627.90 218.00 .00 .00 .00
30-113-61-10-8-180-
72510
Hybrid Disability Insurance 60.90 117.09 .00 .00 .00 .00
30-113-61-10-8-180-
72750
VRS Retiree Health Care Credit 309.60 567.00 197.00 .00 .00 .00
30-113-61-10-8-180-
73037
Contractual Services - Other 3,827.51 .00 197.46 .00 2,000.00 2,000.00
30-113-61-10-8-180-
73255
Professional Development .00 1,351.24 127.58 .00 1,250.00 1,250.00
30-113-61-10-8-180-
76435
Supplies - Instructional 1,689.05 5,998.02 2,567.29 .00 36,237.00 36,237.00
Program 180 - Pre-K Non- Sp Ed Totals $35,172.19 $75,358.27 $34,224.33 $0.00 $39,487.00 $39,487.00
Level 8 - Pre-K Totals $35,172.19 $75,358.27 $34,224.33 $0.00 $39,487.00 $39,487.00
Sub-Function 10 - Classroom Instruction Totals $3,112,413.46 $3,434,376.36 $3,325,485.72 $3,383,791.00 $3,538,092.00 $154,301.00
Sub-Function 21 - Student Guidance
Level 2 - Elementary
Program 110 - Regular Instruction
30-113-61-21-2-110-
71124
Compensation-Guidance Counselors 61,214.00 65,619.25 83,599.39 91,890.00 90,766.00 (1,124.00)
30-113-61-21-2-110-
71665
Bonus Payments To Teachers .00 1,838.25 .00 .00 .00 .00
30-113-61-21-2-110-
72100
FICA 4,437.13 4,925.33 6,105.00 7,030.00 6,944.00 (86.00)
30-113-61-21-2-110-
72210
VRS Pension Contribution 2,523.20 2,686.12 1,714.63 4,582.00 4,526.00 (56.00)
30-113-61-21-2-110-
72220
VRS Hybrid Pension Contribution 7,682.17 8,179.82 10,992.49 10,690.00 10,560.00 (130.00)
30-113-61-21-2-110-
72300
Group Health and Dental Insurance 7,547.64 11,100.79 6,755.13 8,170.00 8,170.00 .00
30-113-61-21-2-110-
72400
VRS Group Life Insurance 822.89 876.09 1,024.51 1,231.00 1,071.00 (160.00)
30-113-61-21-2-110-
72510
Hybrid Disability Insurance 110.01 117.13 157.45 .00 .00 .00
30-113-61-21-2-110-
72750
VRS Retiree Health Care Credit 742.99 791.16 925.17 1,112.00 1,098.00 (14.00)
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Page 158 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
76285
Guidance .00 .00 267.83 190.00 328.00 138.00
Program 110 - Regular Instruction Totals $85,080.03 $96,133.94 $111,541.60 $124,895.00 $123,463.00 ($1,432.00)
Program 120 - Special Education
30-113-61-21-2-120-
71124
Compensation-Guidance Counselors 3,221.79 3,453.65 4,399.97 .00 .00 .00
30-113-61-21-2-120-
71665
Bonus Payments To Teachers .00 96.75 .00 .00 .00 .00
30-113-61-21-2-120-
72100
FICA 233.53 259.23 321.32 .00 .00 .00
30-113-61-21-2-120-
72210
VRS Pension Contribution 132.80 141.38 90.24 .00 .00 .00
30-113-61-21-2-120-
72220
VRS Hybrid Pension Contribution 404.33 430.52 578.55 .00 .00 .00
30-113-61-21-2-120-
72300
Group Health and Dental Insurance 397.24 584.25 355.53 .00 .00 .00
30-113-61-21-2-120-
72400
VRS Group Life Insurance 43.31 46.11 53.92 .00 .00 .00
30-113-61-21-2-120-
72510
Hybrid Disability Insurance 5.79 6.17 8.29 .00 .00 .00
30-113-61-21-2-120-
72750
VRS Retiree Health Care Credit 39.11 41.64 48.69 .00 .00 .00
30-113-61-21-2-120-
76285
Guidance .00 .00 14.10 .00 .00 .00
Program 120 - Special Education Totals $4,477.90 $5,059.70 $5,870.61 $0.00 $0.00 $0.00
Level 2 - Elementary Totals $89,557.93 $101,193.64 $117,412.21 $124,895.00 $123,463.00 ($1,432.00)
Sub-Function 21 - Student Guidance Totals $89,557.93 $101,193.64 $117,412.21 $124,895.00 $123,463.00 ($1,432.00)
Sub-Function 32 - Instr. Sup. - Media Services
Level 2 - Elementary
Program 110 - Regular Instruction
30-113-61-32-2-110-
71122
Compensation-Librarians 69,754.71 74,060.73 79,070.83 79,300.00 84,863.00 5,563.00
30-113-61-32-2-110-
71665
Bonus Payments To Teachers .00 1,548.00 .00 .00 .00 .00
30-113-61-32-2-110-
72100
FICA 5,281.80 5,741.97 6,015.36 6,066.00 6,492.00 426.00
30-113-61-32-2-110-
72210
VRS Pension Contribution 11,393.20 12,128.90 12,936.02 13,180.00 14,104.00 924.00
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Page 159 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
72300
Group Health and Dental Insurance 7,667.60 8,707.28 9,061.92 8,170.00 8,170.00 .00
30-113-61-32-2-110-
72400
VRS Group Life Insurance 918.60 977.90 1,042.98 1,063.00 1,001.00 (62.00)
30-113-61-32-2-110-
72750
VRS Retiree Health Care Credit 829.50 883.00 941.78 960.00 1,027.00 67.00
30-113-61-32-2-110-
73130
Repair/Maint - Audio/Visual .00 .00 58.38 700.00 400.00 (300.00)
30-113-61-32-2-110-
76155
Audio Visual Media 688.64 .00 39.90 250.00 250.00 .00
30-113-61-32-2-110-
76325
Library Books and Supplies 4,128.57 9,941.00 7,213.82 5,620.00 5,250.00 (370.00)
30-113-61-32-2-110-
76330
Library Reference Materials 953.19 965.44 1,106.16 1,780.00 1,950.00 170.00
30-113-61-32-2-110-
76355
Periodicals 211.50 211.50 .00 150.00 150.00 .00
Program 110 - Regular Instruction Totals $101,827.31 $115,165.72 $117,487.15 $117,239.00 $123,657.00 $6,418.00
Level 2 - Elementary Totals $101,827.31 $115,165.72 $117,487.15 $117,239.00 $123,657.00 $6,418.00
Sub-Function 32 - Instr. Sup. - Media Services
Totals
$101,827.31 $115,165.72 $117,487.15 $117,239.00 $123,657.00 $6,418.00
Sub-Function 41 - Admin. Principals Office
Level 2 - Elementary
Program 110 - Regular Instruction
30-113-61-41-2-110-
71126
Compensation-Principals 105,915.00 111,203.04 100,597.71 109,006.00 132,177.00 23,171.00
30-113-61-41-2-110-
71127
Compensation-Asst Principals 71,363.96 75,588.06 82,591.96 79,210.00 89,991.00 10,781.00
30-113-61-41-2-110-
71150
Compensation-Clerical 45,314.47 51,264.97 53,751.09 53,829.00 57,661.00 3,832.00
30-113-61-41-2-110-
71200
Compensation-OT 2,261.62 1,653.26 1,324.75 1,000.00 1,000.00 .00
30-113-61-41-2-110-
71520
Compensation-Substitutes 2,489.67 1,932.49 27,548.42 .00 .00 .00
30-113-61-41-2-110-
71522
Compensation-REWIP Retirees .00 .00 .00 39,449.00 .00 (39,449.00)
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Page 160 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
71665
Bonus Payments To Teachers .00 4,644.00 .00 .00 .00 .00
30-113-61-41-2-110-
72100
FICA 16,758.38 19,130.63 20,944.15 21,611.00 21,483.00 (128.00)
30-113-61-41-2-110-
72210
VRS Pension Contribution 29,455.44 30,926.12 31,162.44 32,563.00 32,555.00 (8.00)
30-113-61-41-2-110-
72220
VRS Hybrid Pension Contribution 7,423.32 8,353.56 8,858.64 13,956.00 13,952.00 (4.00)
30-113-61-41-2-110-
72300
Group Health and Dental Insurance 8,287.14 9,143.06 17,119.68 17,178.00 17,178.00 .00
30-113-61-41-2-110-
72400
VRS Group Life Insurance 2,973.40 3,167.02 3,226.76 3,751.00 3,302.00 (449.00)
30-113-61-41-2-110-
72510
Hybrid Disability Insurance 106.32 119.64 126.90 .00 .00 .00
30-113-61-41-2-110-
72750
VRS Retiree Health Care Credit 2,684.98 2,859.72 2,913.66 3,387.00 3,386.00 (1.00)
30-113-61-41-2-110-
72800
Termination Pay for Vac/Sick Leave .00 9,979.76 12,577.62 .00 .00 .00
30-113-61-41-2-110-
73160
Repair/Maint - School Office Equipment 6,638.16 11,733.69 10,380.00 12,241.00 12,241.00 .00
30-113-61-41-2-110-
73161
Lease Offset .00 (2,287.32)(4,574.62).00 .00 .00
30-113-61-41-2-110-
75521
Travel-Principals .00 668.70 .00 .00 .00 .00
30-113-61-41-2-110-
75803
Dues-Accreditation .00 .00 .00 80.00 80.00 .00
30-113-61-41-2-110-
78070
Inception of Lease - Capital Outlay .00 17,334.94 .00 .00 .00 .00
Program 110 - Regular Instruction Totals $301,671.86 $357,415.34 $368,549.16 $387,261.00 $385,006.00 ($2,255.00)
Level 2 - Elementary Totals $301,671.86 $357,415.34 $368,549.16 $387,261.00 $385,006.00 ($2,255.00)
Sub-Function 41 - Admin. Principals Office Totals $301,671.86 $357,415.34 $368,549.16 $387,261.00 $385,006.00 ($2,255.00)
Function 61 - Instruction Totals $3,605,470.56 $4,008,151.06 $3,928,934.24 $4,013,186.00 $4,170,218.00 $157,032.00
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Page 161 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 1,183.31 358.68 255.56 539.00 539.00 .00
Program 222 - Health Services Totals $1,183.31 $358.68 $255.56 $539.00 $539.00 $0.00
Level 9 - District Wide Totals $1,183.31 $358.68 $255.56 $539.00 $539.00 $0.00
Sub-Function 62 - Admin, Attend. & Health Totals $1,183.31 $358.68 $255.56 $539.00 $539.00 $0.00
Function 62 - Administration, Attend. & Health
Totals
$1,183.31 $358.68 $255.56 $539.00 $539.00 $0.00
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 114,829.92 132,987.31 151,159.84 152,734.00 118,177.00 (34,557.00)
30-113-64-64-9-420-
71200
Compensation-OT 8,324.61 11,052.59 9,110.48 10,000.00 10,000.00 .00
30-113-64-64-9-420-
71520
Compensation-Substitutes .00 1,776.60 1,307.26 1,500.00 1,500.00 .00
30-113-64-64-9-420-
71665
Bonus Payments To Teachers .00 4,644.00 .00 .00 .00 .00
30-113-64-64-9-420-
72100
FICA 9,345.39 11,159.37 12,112.67 12,296.00 9,920.00 (2,376.00)
30-113-64-64-9-420-
72210
VRS Pension Contribution 7,812.80 6,773.76 7,183.26 7,453.00 6,845.00 (608.00)
30-113-64-64-9-420-
72220
VRS Hybrid Pension Contribution 384.88 1,341.47 1,502.16 3,194.00 2,934.00 (260.00)
30-113-64-64-9-420-
72300
Group Health and Dental Insurance 25,000.38 28,497.62 29,482.80 30,479.00 25,000.00 (5,479.00)
30-113-64-64-9-420-
72400
VRS Group Life Insurance 1,513.46 1,749.47 2,026.56 2,047.00 1,394.00 (653.00)
30-113-64-64-9-420-
72510
Hybrid Disability Insurance 63.52 325.97 413.10 .00 .00 .00
30-113-64-64-9-420-
72700
Workers Compensation 731.00 994.23 835.13 1,000.00 1,000.00 .00
30-113-64-64-9-420-
72750
VRS Retiree Health Care Credit 1,306.98 1,486.32 1,718.04 1,735.00 1,354.00 (381.00)
30-113-64-64-9-420-
72800
Termination Pay for Vac/Sick Leave 13,533.55 .00 .00 .00 .00 .00
30-113-64-64-9-420-
72850
OPEB ARC 1,030.00 1,013.00 749.00 .00 .00 .00
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Page 162 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 24,728.62 13,163.37 55,580.25 18,942.00 60,442.00 41,500.00
30-113-64-64-9-420-
74900
Building Maintenance -City 39,293.57 100,805.19 89,588.80 38,000.00 55,333.00 17,333.00
30-113-64-64-9-420-
75001
Telecom/ Internet Services 3,047.05 1,995.09 1,781.51 5,000.00 1,964.00 (3,036.00)
30-113-64-64-9-420-
75004
Utilities - Electric 92,308.54 103,586.16 112,581.46 97,000.00 134,620.00 37,620.00
30-113-64-64-9-420-
75005
Utilities - Natural Gas 11,711.14 12,991.25 10,521.65 15,000.00 9,551.00 (5,449.00)
30-113-64-64-9-420-
75009
Utilities - Water and Sewer 13,290.45 15,372.18 17,573.94 15,750.00 16,853.00 1,103.00
30-113-64-64-9-420-
76055
Machines, Equipment and Tools <$5,000 2,739.00 116.67 299.00 1,500.00 1,500.00 .00
30-113-64-64-9-420-
76110
Supplies - Operational 22,423.24 38,799.18 27,765.77 15,000.00 18,000.00 3,000.00
Program 420 - Building Services Totals $393,418.10 $490,630.80 $533,292.68 $428,630.00 $476,387.00 $47,757.00
Program 430 - Grounds Services
30-113-64-64-9-430-
74910
Grounds Maintenance-City 15,005.24 19,416.77 19,294.88 19,210.00 19,210.00 .00
Program 430 - Grounds Services Totals $15,005.24 $19,416.77 $19,294.88 $19,210.00 $19,210.00 $0.00
Level 9 - District Wide Totals $408,423.34 $510,047.57 $552,587.56 $447,840.00 $495,597.00 $47,757.00
Sub-Function 64 - Operation & Maintenance Totals $408,423.34 $510,047.57 $552,587.56 $447,840.00 $495,597.00 $47,757.00
Function 64 - Operation & Maintenance Totals $408,423.34 $510,047.57 $552,587.56 $447,840.00 $495,597.00 $47,757.00
Function 68 - Technology
Sub-Function 10 - Classroom Instruction
Level 9 - District Wide
Program 800 - Technology
30-113-68-10-9-800-
71139
Compensation-ITRT 17,509.83 3,337.42 .00 28,774.00 31,686.00 2,912.00
30-113-68-10-9-800-
72100
FICA 1,310.15 252.23 .00 2,201.00 2,424.00 223.00
30-113-68-10-9-800-
72210
VRS Pension Contribution 2,868.10 610.66 .00 4,782.00 5,266.00 484.00
30-113-68-10-9-800-
72300
Group Health and Dental Insurance 1,998.16 332.84 .00 .00 5,334.00 5,334.00
30-113-68-10-9-800-
72400
VRS Group Life Insurance 231.30 49.24 .00 386.00 374.00 (12.00)
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Page 163 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
72750
VRS Retiree Health Care Credit 208.80 44.46 .00 348.00 383.00 35.00
30-113-68-10-9-800-
73175
Repair/Maint- Computer 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 .00 141.31 600.00 77.00 (523.00)
30-113-68-10-9-800-
76515
Software-Instructional 3,170.00 4,865.75 4,083.44 4,544.00 4,544.00 .00
30-113-68-10-9-800-
76530
Computer Supplies 3,229.38 4,195.57 4,226.56 4,400.00 4,400.00 .00
30-113-68-10-9-800-
76545
Technology Repair and Replace 137,723.43 5,858.97 .00 .00 .00 .00
30-113-68-10-9-800-
78050
Technology Addl VPSA Eligible 1,949.07 30,958.71 630.25 .00 .00 .00
Program 800 - Technology Totals $173,128.07 $54,261.94 $12,300.08 $49,235.00 $57,688.00 $8,453.00
Level 9 - District Wide Totals $173,128.07 $54,261.94 $12,300.08 $49,235.00 $57,688.00 $8,453.00
Sub-Function 10 - Classroom Instruction Totals $173,128.07 $54,261.94 $12,300.08 $49,235.00 $57,688.00 $8,453.00
Function 68 - Technology Totals $173,128.07 $54,261.94 $12,300.08 $49,235.00 $57,688.00 $8,453.00
Locations 113 - Carver Elementary Totals $4,188,205.28 $4,572,819.25 $4,494,077.44 $4,510,800.00 $4,724,042.00 $213,242.00
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 1,611,253.05 1,667,944.66 1,597,393.58 1,610,778.00 1,765,646.00 154,868.00
30-114-61-10-2-110-
71151
Compensation-Instructional Asst 109,251.56 115,674.34 125,339.95 131,259.00 167,649.00 36,390.00
30-114-61-10-2-110-
71520
Compensation-Substitutes 58,472.87 74,511.23 56,020.36 43,000.00 43,000.00 .00
30-114-61-10-2-110-
71522
Compensation-REWIP Retirees 11,552.00 6,009.84 17,708.93 18,001.00 18,302.00 301.00
30-114-61-10-2-110-
71650
Compensation-NBC Teacher Bonus 15,000.00 15,000.00 10,000.00 12,500.00 12,500.00 .00
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Page 164 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
71665
Bonus Payments To Teachers .00 24,420.00 .00 .00 .00 .00
30-114-61-10-2-110-
72100
FICA 130,222.25 139,515.31 132,383.08 138,506.00 147,327.00 8,821.00
30-114-61-10-2-110-
72210
VRS Pension Contribution 242,171.60 257,936.60 210,312.26 202,669.00 215,467.00 12,798.00
30-114-61-10-2-110-
72220
VRS Hybrid Pension Contribution 43,467.60 36,502.24 73,397.76 86,858.00 92,343.00 5,485.00
30-114-61-10-2-110-
72300
Group Health and Dental Insurance 209,290.20 222,175.48 212,678.56 251,492.00 251,492.00 .00
30-114-61-10-2-110-
72400
VRS Group Life Insurance 23,029.50 23,739.70 22,874.46 23,343.00 21,854.00 (1,489.00)
30-114-61-10-2-110-
72510
Hybrid Disability Insurance 622.50 522.80 1,050.94 .00 .00 .00
30-114-61-10-2-110-
72700
Workers Compensation 9,074.00 7,767.45 6,524.46 10,000.00 10,000.00 .00
30-114-61-10-2-110-
72750
VRS Retiree Health Care Credit 20,795.50 21,436.40 20,655.22 21,079.00 22,410.00 1,331.00
30-114-61-10-2-110-
72800
Termination Pay for Vac/Sick Leave .00 8,876.27 3,461.60 .00 .00 .00
30-114-61-10-2-110-
72850
OPEB ARC 7,854.00 7,913.00 7,803.00 .00 .00 .00
30-114-61-10-2-110-
73153
Repair & Maint - Music Dept .00 .00 .00 150.00 150.00 .00
30-114-61-10-2-110-
76010
Agenda Books 1,040.25 1,035.90 1,351.29 1,200.00 1,200.00 .00
30-114-61-10-2-110-
76015
Allotment 23,509.09 22,787.02 21,923.08 20,755.00 20,147.00 (608.00)
30-114-61-10-2-110-
76045
Furniture and Equip <$5,000 2,278.53 4,120.01 4,085.68 3,850.00 4,000.00 150.00
30-114-61-10-2-110-
76085
School Improvement 241.90 108.82 22.37 50.00 50.00 .00
30-114-61-10-2-110-
76135
Art Supplies and Equipment <$5,000 1,042.00 1,000.00 1,000.00 1,114.00 2,497.00 1,383.00
30-114-61-10-2-110-
76350
Music 143.65 113.90 130.90 116.00 120.00 4.00
30-114-61-10-2-110-
76360
Physical Education 284.14 200.00 193.11 50.00 220.00 170.00
30-114-61-10-2-110-
76365
Reading 469.28 1,667.00 1,847.94 808.00 723.00 (85.00)
30-114-61-10-2-110-
76485
Supplies - Kindergarten 1,182.92 1,184.22 1,309.36 1,563.00 2,300.00 737.00
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Page 165 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
76490
Supplies - First Grade 943.01 1,037.00 1,019.78 1,450.00 1,405.00 (45.00)
30-114-61-10-2-110-
76495
Supplies - Second Grade 1,134.74 1,106.34 797.70 1,607.00 925.00 (682.00)
30-114-61-10-2-110-
76500
Supplies - Third Grade 883.00 1,004.72 857.67 988.00 1,246.00 258.00
30-114-61-10-2-110-
76505
Supplies - Fourth Grade 1,008.47 740.71 1,123.74 548.00 788.00 240.00
30-114-61-10-2-110-
76510
Supplies - Fifth Grade 803.20 680.57 707.26 737.00 435.00 (302.00)
Program 110 - Regular Instruction Totals $2,527,020.81 $2,666,731.53 $2,533,974.04 $2,584,471.00 $2,804,196.00 $219,725.00
Program 120 - Special Education
30-114-61-10-2-120-
71120
Compensation-Instructional Salaries 174,881.04 186,881.04 247,576.33 261,829.00 276,784.00 14,955.00
30-114-61-10-2-120-
71151
Compensation-Instructional Asst 34,108.88 49,138.92 119,971.50 145,257.00 150,957.00 5,700.00
30-114-61-10-2-120-
71200
Compensation-OT .00 221.58 .00 .00 .00 .00
30-114-61-10-2-120-
71520
Compensation-Substitutes 683.97 1,436.04 430.88 .00 .00 .00
30-114-61-10-2-120-
71650
Compensation-NBC Teacher Bonus 5,000.00 5,000.00 5,000.00 2,500.00 2,500.00 .00
30-114-61-10-2-120-
71665
Bonus Payments To Teachers .00 7,740.00 .00 .00 .00 .00
30-114-61-10-2-120-
72100
FICA 15,814.31 17,810.15 27,406.62 31,142.00 32,913.00 1,771.00
30-114-61-10-2-120-
72210
VRS Pension Contribution 20,353.00 24,964.70 26,579.83 47,360.00 21,327.00 (26,033.00)
30-114-61-10-2-120-
72220
VRS Hybrid Pension Contribution 14,010.00 13,678.03 31,919.17 20,297.00 49,763.00 29,466.00
30-114-61-10-2-120-
72300
Group Health and Dental Insurance 19,737.18 31,919.28 46,004.80 25,746.00 25,746.00 .00
30-114-61-10-2-120-
72400
VRS Group Life Insurance 2,770.50 3,115.59 4,725.92 5,455.00 5,047.00 (408.00)
30-114-61-10-2-120-
72510
Hybrid Disability Insurance 200.70 195.88 455.10 .00 .00 .00
30-114-61-10-2-120-
72750
VRS Retiree Health Care Credit 2,501.60 2,813.27 4,266.67 4,926.00 5,176.00 250.00
30-114-61-10-2-120-
76390
Sp Ed LD 630.04 667.87 615.97 2,319.00 845.00 (1,474.00)
Run by Mandy Hall on 03/14/2025 12:39:08 PM Page 63 of 106
Page 166 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
76410
Sp Ed ID 511.95 592.21 994.20 923.00 1,579.00 656.00
30-114-61-10-2-120-
76438
Supplies - EL .00 .00 65.45 100.00 200.00 100.00
Program 120 - Special Education Totals $291,203.17 $346,174.56 $516,012.44 $547,854.00 $572,837.00 $24,983.00
Program 180 - Pre-K Non- Sp Ed
30-114-61-10-2-180-
71110
Compensation-Administrative .00 .00 .00 .00 8,926.00 8,926.00
30-114-61-10-2-180-
71151
Compensation-Instructional Asst .00 .00 .00 .00 24,548.00 24,548.00
30-114-61-10-2-180-
72100
FICA .00 .00 .00 .00 2,561.00 2,561.00
30-114-61-10-2-180-
72210
VRS Pension Contribution .00 .00 .00 .00 5,563.00 5,563.00
30-114-61-10-2-180-
72400
VRS Group Life Insurance .00 .00 .00 .00 395.00 395.00
30-114-61-10-2-180-
72750
VRS Retiree Health Care Credit .00 .00 .00 .00 405.00 405.00
Program 180 - Pre-K Non- Sp Ed Totals $0.00 $0.00 $0.00 $0.00 $42,398.00 $42,398.00
Level 2 - Elementary Totals $2,818,223.98 $3,012,906.09 $3,049,986.48 $3,132,325.00 $3,419,431.00 $287,106.00
Level 8 - Pre-K
Program 180 - Pre-K Non- Sp Ed
30-114-61-10-8-180-
71120
Compensation-Instructional Salaries .00 50.00 .00 .00 .00 .00
30-114-61-10-8-180-
71151
Compensation-Instructional Asst .00 .00 .00 .00 10,000.00 10,000.00
30-114-61-10-8-180-
72100
FICA .00 3.83 .00 .00 765.00 765.00
30-114-61-10-8-180-
72210
VRS Pension Contribution .00 .00 .00 .00 1,662.00 1,662.00
30-114-61-10-8-180-
72400
VRS Group Life Insurance .00 .00 .00 .00 118.00 118.00
30-114-61-10-8-180-
72750
VRS Retiree Health Care Credit .00 .00 .00 .00 121.00 121.00
30-114-61-10-8-180-
73037
Contractual Services - Other .00 .00 2,733.47 .00 2,000.00 2,000.00
30-114-61-10-8-180-
73255
Professional Development .00 .00 2,536.00 .00 1,250.00 1,250.00
Run by Mandy Hall on 03/14/2025 12:39:08 PM Page 64 of 106
Page 167 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 8 - Pre-K
Program 180 - Pre-K Non- Sp Ed
30-114-61-10-8-180-
76435
Supplies - Instructional .00 .00 6,453.38 .00 30,894.00 30,894.00
Program 180 - Pre-K Non- Sp Ed Totals $0.00 $53.83 $11,722.85 $0.00 $46,810.00 $46,810.00
Level 8 - Pre-K Totals $0.00 $53.83 $11,722.85 $0.00 $46,810.00 $46,810.00
Sub-Function 10 - Classroom Instruction Totals $2,818,223.98 $3,012,959.92 $3,061,709.33 $3,132,325.00 $3,466,241.00 $333,916.00
Sub-Function 21 - Student Guidance
Level 2 - Elementary
Program 110 - Regular Instruction
30-114-61-21-2-110-
71124
Compensation-Guidance Counselors 65,507.79 52,488.41 76,847.90 84,319.00 85,955.00 1,636.00
30-114-61-21-2-110-
71665
Bonus Payments To Teachers .00 1,838.25 .00 .00 .00 .00
30-114-61-21-2-110-
72100
FICA 4,819.89 3,941.50 5,717.24 6,450.00 6,576.00 126.00
30-114-61-21-2-110-
72210
VRS Pension Contribution 11,116.23 11,833.96 12,046.41 14,014.00 10,000.00 (4,014.00)
30-114-61-21-2-110-
72220
VRS Hybrid Pension Contribution .00 .00 1,265.95 .00 4,286.00 4,286.00
30-114-61-21-2-110-
72300
Group Health and Dental Insurance 2,488.62 2,832.06 2,089.42 8,582.00 8,582.00 .00
30-114-61-21-2-110-
72400
VRS Group Life Insurance 896.32 954.18 1,073.32 1,130.00 1,014.00 (116.00)
30-114-61-21-2-110-
72510
Hybrid Disability Insurance .00 .00 18.14 .00 .00 .00
30-114-61-21-2-110-
72750
VRS Retiree Health Care Credit 809.30 861.55 969.21 1,020.00 1,040.00 20.00
30-114-61-21-2-110-
76285
Guidance 134.61 23.75 19.47 100.00 200.00 100.00
Program 110 - Regular Instruction Totals $85,772.76 $74,773.66 $100,047.06 $115,615.00 $117,653.00 $2,038.00
Program 120 - Special Education
30-114-61-21-2-120-
71124
Compensation-Guidance Counselors 3,447.78 2,762.55 4,044.63 .00 .00 .00
30-114-61-21-2-120-
71665
Bonus Payments To Teachers .00 96.75 .00 .00 .00 .00
30-114-61-21-2-120-
72100
FICA 253.68 207.45 300.91 .00 .00 .00
Run by Mandy Hall on 03/14/2025 12:39:08 PM Page 65 of 106
Page 168 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 120 - Special Education
30-114-61-21-2-120-
72210
VRS Pension Contribution 585.07 622.84 634.02 .00 .00 .00
30-114-61-21-2-120-
72220
VRS Hybrid Pension Contribution .00 .00 66.63 .00 .00 .00
30-114-61-21-2-120-
72300
Group Health and Dental Insurance 130.98 149.06 109.97 .00 .00 .00
30-114-61-21-2-120-
72400
VRS Group Life Insurance 47.18 50.22 56.49 .00 .00 .00
30-114-61-21-2-120-
72510
Hybrid Disability Insurance .00 .00 .96 .00 .00 .00
30-114-61-21-2-120-
72750
VRS Retiree Health Care Credit 42.60 45.35 51.01 .00 .00 .00
30-114-61-21-2-120-
76285
Guidance 7.09 1.25 1.03 .00 .00 .00
Program 120 - Special Education Totals $4,514.38 $3,935.47 $5,265.65 $0.00 $0.00 $0.00
Level 2 - Elementary Totals $90,287.14 $78,709.13 $105,312.71 $115,615.00 $117,653.00 $2,038.00
Sub-Function 21 - Student Guidance Totals $90,287.14 $78,709.13 $105,312.71 $115,615.00 $117,653.00 $2,038.00
Sub-Function 32 - Instr. Sup. - Media Services
Level 2 - Elementary
Program 110 - Regular Instruction
30-114-61-32-2-110-
71122
Compensation-Librarians 50,002.65 53,643.24 56,848.68 57,601.00 61,641.00 4,040.00
30-114-61-32-2-110-
71665
Bonus Payments To Teachers .00 1,548.00 .00 .00 .00 .00
30-114-61-32-2-110-
72100
FICA 3,829.30 4,226.93 4,354.20 4,406.00 4,716.00 310.00
30-114-61-32-2-110-
72210
VRS Pension Contribution 8,275.40 8,809.80 9,396.14 9,573.00 10,245.00 672.00
30-114-61-32-2-110-
72300
Group Health and Dental Insurance .00 .00 .00 8,582.00 .00 (8,582.00)
30-114-61-32-2-110-
72400
VRS Group Life Insurance 667.20 710.30 757.56 772.00 727.00 (45.00)
30-114-61-32-2-110-
72750
VRS Retiree Health Care Credit 602.50 641.40 684.10 697.00 746.00 49.00
30-114-61-32-2-110-
73130
Repair/Maint - Audio/Visual 519.18 731.45 683.09 650.00 650.00 .00
30-114-61-32-2-110-
76155
Audio Visual Media 436.76 208.50 562.14 500.00 500.00 .00
Run by Mandy Hall on 03/14/2025 12:39:08 PM Page 66 of 106
Page 169 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
76325
Library Books and Supplies 3,930.56 3,910.52 3,715.61 3,898.00 4,000.00 102.00
30-114-61-32-2-110-
76330
Library Reference Materials 1,185.67 1,176.94 1,106.16 940.00 940.00 .00
30-114-61-32-2-110-
76355
Periodicals 628.74 632.93 613.32 800.00 800.00 .00
Program 110 - Regular Instruction Totals $70,077.96 $76,240.01 $78,721.00 $88,419.00 $84,965.00 ($3,454.00)
Level 2 - Elementary Totals $70,077.96 $76,240.01 $78,721.00 $88,419.00 $84,965.00 ($3,454.00)
Sub-Function 32 - Instr. Sup. - Media Services
Totals
$70,077.96 $76,240.01 $78,721.00 $88,419.00 $84,965.00 ($3,454.00)
Sub-Function 41 - Admin. Principals Office
Level 2 - Elementary
Program 110 - Regular Instruction
30-114-61-41-2-110-
71126
Compensation-Principals 104,055.96 109,251.00 115,860.48 117,007.00 125,338.00 8,331.00
30-114-61-41-2-110-
71127
Compensation-Asst Principals 65,631.81 68,529.96 72,915.68 77,890.00 82,365.00 4,475.00
30-114-61-41-2-110-
71150
Compensation-Clerical 41,602.62 47,520.57 50,425.58 50,747.00 54,360.00 3,613.00
30-114-61-41-2-110-
71200
Compensation-OT 224.50 427.14 602.18 2,000.00 2,000.00 .00
30-114-61-41-2-110-
71520
Compensation-Substitutes 3,215.88 3,046.37 7,783.46 .00 .00 .00
30-114-61-41-2-110-
71665
Bonus Payments To Teachers .00 4,644.00 .00 .00 .00 .00
30-114-61-41-2-110-
72100
FICA 15,024.59 16,877.14 18,140.44 18,945.00 20,201.00 1,256.00
30-114-61-41-2-110-
72210
VRS Pension Contribution 35,041.56 37,422.62 39,710.14 40,826.00 43,555.00 2,729.00
30-114-61-41-2-110-
72300
Group Health and Dental Insurance 27,666.30 30,473.52 32,255.64 25,746.00 25,746.00 .00
30-114-61-41-2-110-
72400
VRS Group Life Insurance 2,825.32 3,017.22 3,201.72 3,292.00 3,092.00 (200.00)
30-114-61-41-2-110-
72750
VRS Retiree Health Care Credit 2,551.16 2,724.48 2,891.08 2,972.00 3,171.00 199.00
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Page 170 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
73161
Lease Offset .00 (1,606.56)(4,574.62).00 .00 .00
30-114-61-41-2-110-
73180
Repair/Maint - Other Contracted 9,924.85 8,084.09 10,807.36 12,000.00 14,216.00 2,216.00
30-114-61-41-2-110-
75521
Travel-Principals 59.00 .00 .00 1,000.00 1,000.00 .00
30-114-61-41-2-110-
75803
Dues-Accreditation 89.00 89.00 89.00 342.00 342.00 .00
30-114-61-41-2-110-
78070
Inception of Lease - Capital Outlay .00 12,175.66 .00 .00 .00 .00
Program 110 - Regular Instruction Totals $307,912.55 $342,676.21 $350,108.14 $352,767.00 $375,386.00 $22,619.00
Level 2 - Elementary Totals $307,912.55 $342,676.21 $350,108.14 $352,767.00 $375,386.00 $22,619.00
Sub-Function 41 - Admin. Principals Office Totals $307,912.55 $342,676.21 $350,108.14 $352,767.00 $375,386.00 $22,619.00
Function 61 - Instruction Totals $3,286,501.63 $3,510,585.27 $3,595,851.18 $3,689,126.00 $4,044,245.00 $355,119.00
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 331.40 330.16 364.91 533.00 476.00 (57.00)
Program 222 - Health Services Totals $331.40 $330.16 $364.91 $533.00 $476.00 ($57.00)
Level 9 - District Wide Totals $331.40 $330.16 $364.91 $533.00 $476.00 ($57.00)
Sub-Function 62 - Admin, Attend. & Health Totals $331.40 $330.16 $364.91 $533.00 $476.00 ($57.00)
Function 62 - Administration, Attend. & Health
Totals
$331.40 $330.16 $364.91 $533.00 $476.00 ($57.00)
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 99,320.40 83,994.53 120,330.85 122,567.00 131,294.00 8,727.00
30-114-64-64-9-420-
71200
Compensation-OT 9,647.54 13,352.41 12,489.66 8,500.00 8,500.00 .00
30-114-64-64-9-420-
71520
Compensation-Substitutes 67.08 .00 71.72 2,500.00 2,500.00 .00
30-114-64-64-9-420-
71665
Bonus Payments To Teachers .00 3,870.00 .00 .00 .00 .00
Run by Mandy Hall on 03/14/2025 12:39:08 PM Page 68 of 106
Page 171 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
72100
FICA 8,106.16 7,453.06 9,782.46 10,218.00 10,885.00 667.00
30-114-64-64-9-420-
72210
VRS Pension Contribution 7,519.44 1,800.12 646.38 3,039.00 3,266.00 227.00
30-114-64-64-9-420-
72220
VRS Hybrid Pension Contribution .00 5,211.70 8,341.98 7,091.00 7,620.00 529.00
30-114-64-64-9-420-
72300
Group Health and Dental Insurance 22,504.32 18,431.38 28,969.20 25,626.00 25,626.00 .00
30-114-64-64-9-420-
72400
VRS Group Life Insurance 1,239.48 967.59 1,454.58 1,642.00 1,490.00 (152.00)
30-114-64-64-9-420-
72510
Hybrid Disability Insurance .00 88.05 268.86 .00 .00 .00
30-114-64-64-9-420-
72700
Workers Compensation 731.00 497.12 417.57 1,000.00 1,000.00 .00
30-114-64-64-9-420-
72750
VRS Retiree Health Care Credit 1,075.32 839.54 1,248.48 1,405.00 1,449.00 44.00
30-114-64-64-9-420-
72850
OPEB ARC 772.00 506.00 749.00 .00 .00 .00
30-114-64-64-9-420-
73180
Repair/Maint - Other Contracted 16,725.02 17,076.08 22,484.61 17,942.00 30,942.00 13,000.00
30-114-64-64-9-420-
74900
Building Maintenance -City 42,694.46 59,759.83 63,008.23 42,000.00 59,333.00 17,333.00
30-114-64-64-9-420-
75001
Telecom/ Internet Services 3,495.34 2,460.30 2,413.24 5,000.00 3,032.00 (1,968.00)
30-114-64-64-9-420-
75004
Utilities - Electric 60,573.03 64,738.32 69,640.83 69,300.00 77,971.00 8,671.00
30-114-64-64-9-420-
75005
Utilities - Natural Gas 14,607.17 20,255.31 14,730.53 20,000.00 13,684.00 (6,316.00)
30-114-64-64-9-420-
75009
Utilities - Water and Sewer 9,434.83 8,475.40 8,761.01 10,000.00 10,000.00 .00
30-114-64-64-9-420-
76055
Machines, Equipment and Tools <$5,000 817.05 3,394.00 417.55 1,500.00 1,500.00 .00
30-114-64-64-9-420-
76110
Supplies - Operational 20,260.42 25,797.55 28,942.28 15,000.00 15,000.00 .00
Program 420 - Building Services Totals $319,590.06 $338,968.29 $395,169.02 $364,330.00 $405,092.00 $40,762.00
Program 430 - Grounds Services
30-114-64-64-9-430-
74910
Grounds Maintenance-City 16,721.51 19,606.10 28,337.20 16,910.00 16,910.00 .00
Program 430 - Grounds Services Totals $16,721.51 $19,606.10 $28,337.20 $16,910.00 $16,910.00 $0.00
Level 9 - District Wide Totals $336,311.57 $358,574.39 $423,506.22 $381,240.00 $422,002.00 $40,762.00
Sub-Function 64 - Operation & Maintenance Totals $336,311.57 $358,574.39 $423,506.22 $381,240.00 $422,002.00 $40,762.00
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FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 114 - West Salem Elementary
Function 64 - Operation & Maintenance Totals $336,311.57 $358,574.39 $423,506.22 $381,240.00 $422,002.00 $40,762.00
Function 68 - Technology
Sub-Function 10 - Classroom Instruction
Level 9 - District Wide
Program 800 - Technology
30-114-68-10-9-800-
71139
Compensation-ITRT 17,509.83 3,337.42 .00 28,774.00 30,823.00 2,049.00
30-114-68-10-9-800-
72100
FICA 1,310.15 252.23 .00 2,201.00 2,358.00 157.00
30-114-68-10-9-800-
72210
VRS Pension Contribution 2,868.10 610.66 .00 4,782.00 5,123.00 341.00
30-114-68-10-9-800-
72300
Group Health and Dental Insurance 1,998.16 332.84 .00 2,486.00 3,800.00 1,314.00
30-114-68-10-9-800-
72400
VRS Group Life Insurance 231.30 49.24 .00 386.00 364.00 (22.00)
30-114-68-10-9-800-
72750
VRS Retiree Health Care Credit 208.80 44.46 .00 348.00 373.00 25.00
30-114-68-10-9-800-
73175
Repair/Maint- Computer 1,254.33 59.89 778.15 3,000.00 3,000.00 .00
30-114-68-10-9-800-
76305
ITRT 363.77 299.92 1,012.47 420.00 612.00 192.00
30-114-68-10-9-800-
76515
Software-Instructional 4,224.47 4,637.75 4,890.50 2,700.00 3,700.00 1,000.00
30-114-68-10-9-800-
76530
Computer Supplies 4,016.10 4,928.93 4,226.55 4,485.00 4,982.00 497.00
30-114-68-10-9-800-
76545
Technology Repair and Replace 116,423.44 4,260.23 .00 .00 .00 .00
30-114-68-10-9-800-
78050
Technology Addl VPSA Eligible 1,182.15 30,970.31 641.86 .00 .00 .00
Program 800 - Technology Totals $151,590.60 $49,783.88 $11,549.53 $49,582.00 $55,135.00 $5,553.00
Level 9 - District Wide Totals $151,590.60 $49,783.88 $11,549.53 $49,582.00 $55,135.00 $5,553.00
Sub-Function 10 - Classroom Instruction Totals $151,590.60 $49,783.88 $11,549.53 $49,582.00 $55,135.00 $5,553.00
Function 68 - Technology Totals $151,590.60 $49,783.88 $11,549.53 $49,582.00 $55,135.00 $5,553.00
Locations 114 - West Salem Elementary Totals $3,774,735.20 $3,919,273.70 $4,031,271.84 $4,120,481.00 $4,521,858.00 $401,377.00
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 1,260,518.82 1,332,953.33 1,353,255.65 1,377,283.00 1,543,703.00 166,420.00
30-115-61-10-2-110-
71151
Compensation-Instructional Asst 91,199.30 111,968.46 104,722.84 127,863.00 128,360.00 497.00
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FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
71520
Compensation-Substitutes 52,426.66 75,574.77 80,191.72 65,000.00 65,000.00 .00
30-115-61-10-2-110-
71522
Compensation-REWIP Retirees 317.21 1,200.60 600.30 .00 .00 .00
30-115-61-10-2-110-
71650
Compensation-NBC Teacher Bonus .00 .00 .00 5,000.00 5,000.00 .00
30-115-61-10-2-110-
71665
Bonus Payments To Teachers .00 18,228.00 .00 .00 .00 .00
30-115-61-10-2-110-
72100
FICA 99,446.64 109,917.34 110,924.84 120,499.00 127,052.00 6,553.00
30-115-61-10-2-110-
72210
VRS Pension Contribution 201,430.68 199,807.10 188,816.74 175,109.00 185,075.00 9,966.00
30-115-61-10-2-110-
72220
VRS Hybrid Pension Contribution 24,396.50 37,379.06 49,654.54 75,047.00 79,318.00 4,271.00
30-115-61-10-2-110-
72300
Group Health and Dental Insurance 170,397.48 180,028.60 182,575.55 208,090.00 208,090.00 .00
30-115-61-10-2-110-
72400
VRS Group Life Insurance 18,207.28 19,123.10 19,226.86 20,169.00 18,772.00 (1,397.00)
30-115-61-10-2-110-
72510
Hybrid Disability Insurance 349.40 535.20 711.01 .00 .00 .00
30-115-61-10-2-110-
72600
Unemployment Compensation 430.93 .00 .00 .00 .00 .00
30-115-61-10-2-110-
72700
Workers Compensation 8,830.00 7,394.61 6,211.28 10,000.00 10,000.00 .00
30-115-61-10-2-110-
72750
VRS Retiree Health Care Credit 16,440.90 17,268.20 17,361.74 18,212.00 19,249.00 1,037.00
30-115-61-10-2-110-
72800
Termination Pay for Vac/Sick Leave .00 .00 1,740.00 .00 .00 .00
30-115-61-10-2-110-
72850
OPEB ARC 7,552.00 7,533.00 7,429.00 .00 .00 .00
30-115-61-10-2-110-
73153
Repair & Maint - Music Dept 498.02 .00 410.55 450.00 450.00 .00
30-115-61-10-2-110-
73154
Repair & Maint - PE Equipment 163.98 163.98 150.00 150.00 150.00 .00
30-115-61-10-2-110-
76010
Agenda Books .00 1,232.77 2,599.10 1,240.00 1,240.00 .00
30-115-61-10-2-110-
76015
Allotment 18,288.54 24,456.99 21,282.89 19,603.00 19,831.00 228.00
30-115-61-10-2-110-
76045
Furniture and Equip <$5,000 499.96 76.76 411.96 500.00 500.00 .00
30-115-61-10-2-110-
76085
School Improvement 59.47 97.79 128.55 100.00 100.00 .00
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FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
76135
Art Supplies and Equipment <$5,000 999.87 1,000.00 994.50 1,000.00 1,000.00 .00
30-115-61-10-2-110-
76350
Music 434.13 878.78 450.25 450.00 450.00 .00
30-115-61-10-2-110-
76360
Physical Education 720.37 719.51 741.88 720.00 720.00 .00
30-115-61-10-2-110-
76365
Reading 2,874.86 630.00 664.97 700.00 2,996.00 2,296.00
30-115-61-10-2-110-
76485
Supplies - Kindergarten 571.51 667.38 825.59 900.00 900.00 .00
30-115-61-10-2-110-
76490
Supplies - First Grade 1,006.74 907.70 834.04 900.00 900.00 .00
30-115-61-10-2-110-
76495
Supplies - Second Grade 898.91 897.98 850.53 900.00 900.00 .00
30-115-61-10-2-110-
76500
Supplies - Third Grade 870.16 848.65 834.51 850.00 850.00 .00
30-115-61-10-2-110-
76505
Supplies - Fourth Grade 995.02 942.78 828.68 850.00 850.00 .00
30-115-61-10-2-110-
76510
Supplies - Fifth Grade 683.21 923.83 1,395.41 850.00 850.00 .00
Program 110 - Regular Instruction Totals $1,981,508.55 $2,153,356.27 $2,156,825.48 $2,232,435.00 $2,422,306.00 $189,871.00
Program 120 - Special Education
30-115-61-10-2-120-
71120
Compensation-Instructional Salaries 220,321.14 222,255.95 298,722.96 324,813.00 344,828.00 20,015.00
30-115-61-10-2-120-
71151
Compensation-Instructional Asst .00 5,981.49 56,092.29 46,279.00 148,190.00 101,911.00
30-115-61-10-2-120-
71520
Compensation-Substitutes 3,687.37 19,873.36 14,419.97 .00 .00 .00
30-115-61-10-2-120-
71665
Bonus Payments To Teachers .00 9,288.00 .00 .00 .00 .00
30-115-61-10-2-120-
72100
FICA 16,909.59 19,671.66 27,865.37 28,389.00 37,716.00 9,327.00
30-115-61-10-2-120-
72210
VRS Pension Contribution 22,385.92 29,139.40 38,996.64 43,167.00 57,358.00 14,191.00
30-115-61-10-2-120-
72220
VRS Hybrid Pension Contribution 14,043.00 9,703.57 18,972.81 18,500.00 24,582.00 6,082.00
30-115-61-10-2-120-
72300
Group Health and Dental Insurance 26,148.96 34,050.10 41,976.93 34,118.00 34,118.00 .00
30-115-61-10-2-120-
72400
VRS Group Life Insurance 2,930.39 3,131.76 4,673.87 4,972.00 5,818.00 846.00
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FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 120 - Special Education
30-115-61-10-2-120-
72510
Hybrid Disability Insurance 201.12 138.91 271.65 .00 .00 .00
30-115-61-10-2-120-
72750
VRS Retiree Health Care Credit 2,652.22 2,827.84 4,220.44 4,490.00 5,966.00 1,476.00
30-115-61-10-2-120-
76390
Sp Ed LD 617.84 541.73 750.11 750.00 750.00 .00
30-115-61-10-2-120-
76392
Sp Ed CC 1,535.00 2,612.44 1,282.49 1,235.00 1,235.00 .00
30-115-61-10-2-120-
76438
Supplies - EL .00 .00 .00 140.00 440.00 300.00
Program 120 - Special Education Totals $311,432.55 $359,216.21 $508,245.53 $506,853.00 $661,001.00 $154,148.00
Program 180 - Pre-K Non- Sp Ed
30-115-61-10-2-180-
71110
Compensation-Administrative .00 .00 .00 .00 8,926.00 8,926.00
30-115-61-10-2-180-
71120
Compensation-Instructional Salaries .00 53,360.04 59,164.68 59,343.00 66,290.00 6,947.00
30-115-61-10-2-180-
71151
Compensation-Instructional Asst .00 .00 15,392.80 19,767.00 23,834.00 4,067.00
30-115-61-10-2-180-
71665
Bonus Payments To Teachers .00 1,548.00 .00 .00 .00 .00
30-115-61-10-2-180-
72100
FICA .00 3,400.51 4,823.52 6,052.00 7,577.00 1,525.00
30-115-61-10-2-180-
72220
VRS Hybrid Pension Contribution .00 8,868.40 12,442.60 13,148.00 16,462.00 3,314.00
30-115-61-10-2-180-
72300
Group Health and Dental Insurance .00 11,927.84 19,971.60 8,868.00 17,736.00 8,868.00
30-115-61-10-2-180-
72400
VRS Group Life Insurance .00 715.00 1,003.20 1,060.00 1,169.00 109.00
30-115-61-10-2-180-
72510
Hybrid Disability Insurance .00 127.00 178.14 .00 .00 .00
30-115-61-10-2-180-
72750
VRS Retiree Health Care Credit .00 645.70 905.92 957.00 1,199.00 242.00
Program 180 - Pre-K Non- Sp Ed Totals $0.00 $80,592.49 $113,882.46 $109,195.00 $143,193.00 $33,998.00
Level 2 - Elementary Totals $2,292,941.10 $2,593,164.97 $2,778,953.47 $2,848,483.00 $3,226,500.00 $378,017.00
Level 8 - Pre-K
Program 180 - Pre-K Non- Sp Ed
30-115-61-10-8-180-
71120
Compensation-Instructional Salaries .00 15,524.54 .00 .00 .00 .00
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FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
71151
Compensation-Instructional Asst .00 50.00 .00 .00 .00 .00
30-115-61-10-8-180-
72100
FICA .00 1,157.67 .00 .00 .00 .00
30-115-61-10-8-180-
72220
VRS Hybrid Pension Contribution .00 880.98 .00 .00 .00 .00
30-115-61-10-8-180-
72300
Group Health and Dental Insurance .00 2,839.15 (877.81).00 .00 .00
30-115-61-10-8-180-
72400
VRS Group Life Insurance .00 71.03 .00 .00 .00 .00
30-115-61-10-8-180-
72510
Hybrid Disability Insurance .00 12.62 .00 .00 .00 .00
30-115-61-10-8-180-
72750
VRS Retiree Health Care Credit .00 64.14 .00 .00 .00 .00
30-115-61-10-8-180-
73037
Contractual Services - Other .00 .00 151.45 .00 2,000.00 2,000.00
30-115-61-10-8-180-
73255
Professional Development .00 1,351.26 111.00 .00 1,250.00 1,250.00
30-115-61-10-8-180-
76435
Supplies - Instructional .00 8,632.45 2,092.09 .00 36,237.00 36,237.00
Program 180 - Pre-K Non- Sp Ed Totals $0.00 $30,583.84 $1,476.73 $0.00 $39,487.00 $39,487.00
Level 8 - Pre-K Totals $0.00 $30,583.84 $1,476.73 $0.00 $39,487.00 $39,487.00
Sub-Function 10 - Classroom Instruction Totals $2,292,941.10 $2,623,748.81 $2,780,430.20 $2,848,483.00 $3,265,987.00 $417,504.00
Sub-Function 21 - Student Guidance
Level 2 - Elementary
Program 110 - Regular Instruction
30-115-61-21-2-110-
71124
Compensation-Guidance Counselors 77,681.17 83,103.61 89,990.26 97,730.00 100,321.00 2,591.00
30-115-61-21-2-110-
71665
Bonus Payments To Teachers .00 1,838.25 .00 .00 .00 .00
30-115-61-21-2-110-
72100
FICA 5,732.41 6,257.97 6,838.19 7,476.00 7,675.00 199.00
30-115-61-21-2-110-
72210
VRS Pension Contribution 12,974.05 13,811.86 14,155.83 16,243.00 11,671.00 (4,572.00)
30-115-61-21-2-110-
72220
VRS Hybrid Pension Contribution .00 .00 1,265.95 .00 5,002.00 5,002.00
30-115-61-21-2-110-
72300
Group Health and Dental Insurance 12,182.67 12,585.68 12,324.45 3,529.00 15,529.00 12,000.00
30-115-61-21-2-110-
72400
VRS Group Life Insurance 1,046.14 1,113.59 1,243.41 1,310.00 1,184.00 (126.00)
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FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 110 - Regular Instruction
30-115-61-21-2-110-
72510
Hybrid Disability Insurance .00 .00 18.14 .00 .00 .00
30-115-61-21-2-110-
72750
VRS Retiree Health Care Credit 944.58 1,005.57 1,122.78 1,183.00 1,214.00 31.00
30-115-61-21-2-110-
76195
Career Education 127.02 208.52 122.32 135.00 135.00 .00
30-115-61-21-2-110-
76285
Guidance 307.50 261.29 266.61 275.00 275.00 .00
Program 110 - Regular Instruction Totals $110,995.54 $120,186.34 $127,347.94 $127,881.00 $143,006.00 $15,125.00
Program 120 - Special Education
30-115-61-21-2-120-
71124
Compensation-Guidance Counselors 4,088.48 4,373.87 4,736.33 .00 .00 .00
30-115-61-21-2-120-
71665
Bonus Payments To Teachers .00 96.75 .00 .00 .00 .00
30-115-61-21-2-120-
72100
FICA 301.71 329.37 359.90 .00 .00 .00
30-115-61-21-2-120-
72210
VRS Pension Contribution 682.85 726.94 745.04 .00 .00 .00
30-115-61-21-2-120-
72220
VRS Hybrid Pension Contribution .00 .00 66.63 .00 .00 .00
30-115-61-21-2-120-
72300
Group Health and Dental Insurance 641.19 662.40 648.66 .00 .00 .00
30-115-61-21-2-120-
72400
VRS Group Life Insurance 55.06 58.61 65.44 .00 .00 .00
30-115-61-21-2-120-
72510
Hybrid Disability Insurance .00 .00 .96 .00 .00 .00
30-115-61-21-2-120-
72750
VRS Retiree Health Care Credit 49.72 52.93 59.09 .00 .00 .00
30-115-61-21-2-120-
76195
Career Education 6.69 10.98 6.44 .00 .00 .00
30-115-61-21-2-120-
76285
Guidance 16.18 13.75 14.03 .00 .00 .00
Program 120 - Special Education Totals $5,841.88 $6,325.60 $6,702.52 $0.00 $0.00 $0.00
Level 2 - Elementary Totals $116,837.42 $126,511.94 $134,050.46 $127,881.00 $143,006.00 $15,125.00
Sub-Function 21 - Student Guidance Totals $116,837.42 $126,511.94 $134,050.46 $127,881.00 $143,006.00 $15,125.00
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FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
71122
Compensation-Librarians 71,552.46 76,122.05 81,231.09 81,549.00 87,269.00 5,720.00
30-115-61-32-2-110-
71650
Compensation-NBC Teacher Bonus 5,000.00 5,000.00 5,000.00 .00 .00 .00
30-115-61-32-2-110-
71665
Bonus Payments To Teachers .00 1,548.00 .00 .00 .00 .00
30-115-61-32-2-110-
72100
FICA 5,667.80 6,020.12 6,579.12 6,238.00 6,676.00 438.00
30-115-61-32-2-110-
72210
VRS Pension Contribution 11,716.30 12,472.80 13,302.76 13,553.00 14,504.00 951.00
30-115-61-32-2-110-
72300
Group Health and Dental Insurance 6,646.72 7,540.48 7,845.36 8,529.00 8,529.00 .00
30-115-61-32-2-110-
72400
VRS Group Life Insurance 944.60 1,005.60 1,072.56 1,093.00 1,030.00 (63.00)
30-115-61-32-2-110-
72750
VRS Retiree Health Care Credit 853.00 908.10 968.52 987.00 1,056.00 69.00
30-115-61-32-2-110-
73130
Repair/Maint - Audio/Visual 875.95 849.98 926.06 850.00 850.00 .00
30-115-61-32-2-110-
76155
Audio Visual Media 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 1,539.73 1,522.21 1,469.95 1,575.00 1,575.00 .00
30-115-61-32-2-110-
76330
Library Reference Materials 953.19 965.44 895.40 1,110.00 1,110.00 .00
30-115-61-32-2-110-
76355
Periodicals 106.00 108.92 142.72 200.00 200.00 .00
Program 110 - Regular Instruction Totals $106,935.40 $115,162.89 $120,550.47 $116,784.00 $123,899.00 $7,115.00
Level 2 - Elementary Totals $106,935.40 $115,162.89 $120,550.47 $116,784.00 $123,899.00 $7,115.00
Sub-Function 32 - Instr. Sup. - Media Services
Totals
$106,935.40 $115,162.89 $120,550.47 $116,784.00 $123,899.00 $7,115.00
Sub-Function 41 - Admin. Principals Office
Level 2 - Elementary
Program 110 - Regular Instruction
30-115-61-41-2-110-
71126
Compensation-Principals 107,807.04 113,190.00 120,038.04 121,226.00 129,857.00 8,631.00
30-115-61-41-2-110-
71127
Compensation-Asst Principals 70,994.39 70,419.38 74,218.96 79,265.00 83,837.00 4,572.00
30-115-61-41-2-110-
71150
Compensation-Clerical 39,004.03 45,591.06 48,286.00 48,552.00 52,009.00 3,457.00
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Page 179 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
71200
Compensation-OT 651.07 670.21 868.63 2,000.00 2,000.00 .00
30-115-61-41-2-110-
71520
Compensation-Substitutes 1,072.88 1,766.64 9,633.85 .00 .00 .00
30-115-61-41-2-110-
71522
Compensation-REWIP Retirees 12,946.53 12,373.20 276.83 .00 .00 .00
30-115-61-41-2-110-
71665
Bonus Payments To Teachers .00 4,644.00 .00 .00 .00 .00
30-115-61-41-2-110-
72100
FICA 17,165.87 18,030.07 18,457.77 19,205.00 20,479.00 1,274.00
30-115-61-41-2-110-
72210
VRS Pension Contribution 29,716.82 30,405.46 32,269.28 28,974.00 30,912.00 1,938.00
30-115-61-41-2-110-
72220
VRS Hybrid Pension Contribution 6,531.00 7,534.68 7,990.26 12,417.00 13,248.00 831.00
30-115-61-41-2-110-
72300
Group Health and Dental Insurance 21,805.54 17,748.72 18,889.20 25,588.00 25,588.00 .00
30-115-61-41-2-110-
72400
VRS Group Life Insurance 2,922.40 3,058.94 3,246.02 3,337.00 3,135.00 (202.00)
30-115-61-41-2-110-
72510
Hybrid Disability Insurance 93.48 107.88 114.42 .00 .00 .00
30-115-61-41-2-110-
72750
VRS Retiree Health Care Credit 2,638.99 2,762.08 2,931.12 3,013.00 3,215.00 202.00
30-115-61-41-2-110-
73160
Repair/Maint - School Office Equipment 10,058.90 10,163.47 12,221.31 15,155.00 14,797.00 (358.00)
30-115-61-41-2-110-
73161
Lease Offset .00 (2,287.32)(4,574.62).00 .00 .00
30-115-61-41-2-110-
75521
Travel-Principals 626.33 1,461.27 239.00 1,000.00 1,000.00 .00
30-115-61-41-2-110-
75803
Dues-Accreditation 239.00 239.00 239.00 240.00 240.00 .00
30-115-61-41-2-110-
78070
Inception of Lease - Capital Outlay .00 17,334.94 .00 .00 .00 .00
Program 110 - Regular Instruction Totals $324,274.27 $355,213.68 $345,345.07 $359,972.00 $380,317.00 $20,345.00
Level 2 - Elementary Totals $324,274.27 $355,213.68 $345,345.07 $359,972.00 $380,317.00 $20,345.00
Sub-Function 41 - Admin. Principals Office Totals $324,274.27 $355,213.68 $345,345.07 $359,972.00 $380,317.00 $20,345.00
Function 61 - Instruction Totals $2,840,988.19 $3,220,637.32 $3,380,376.20 $3,453,120.00 $3,913,209.00 $460,089.00
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FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 115 - South Salem Elementary
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 457.71 349.67 524.36 567.00 567.00 .00
Program 222 - Health Services Totals $457.71 $349.67 $524.36 $567.00 $567.00 $0.00
Level 9 - District Wide Totals $457.71 $349.67 $524.36 $567.00 $567.00 $0.00
Sub-Function 62 - Admin, Attend. & Health Totals $457.71 $349.67 $524.36 $567.00 $567.00 $0.00
Function 62 - Administration, Attend. & Health
Totals
$457.71 $349.67 $524.36 $567.00 $567.00 $0.00
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 105,419.92 116,531.19 136,688.80 137,796.00 146,711.00 8,915.00
30-115-64-64-9-420-
71200
Compensation-OT 10,247.23 10,922.08 6,290.16 8,500.00 8,500.00 .00
30-115-64-64-9-420-
71520
Compensation-Substitutes .00 .00 .00 1,000.00 1,000.00 .00
30-115-64-64-9-420-
71665
Bonus Payments To Teachers .00 4,644.00 .00 .00 .00 .00
30-115-64-64-9-420-
72100
FICA 8,126.38 9,658.40 10,741.02 11,268.00 11,950.00 682.00
30-115-64-64-9-420-
72210
VRS Pension Contribution 9,389.16 9,821.28 10,285.14 12,578.00 8,365.00 (4,213.00)
30-115-64-64-9-420-
72220
VRS Hybrid Pension Contribution 454.00 541.74 574.50 .00 3,585.00 3,585.00
30-115-64-64-9-420-
72300
Group Health and Dental Insurance 33,753.28 28,492.13 28,897.56 17,363.00 27,363.00 10,000.00
30-115-64-64-9-420-
72400
VRS Group Life Insurance 1,332.26 1,540.68 1,623.36 1,846.00 1,731.00 (115.00)
30-115-64-64-9-420-
72510
Hybrid Disability Insurance 104.20 149.04 158.04 .00 .00 .00
30-115-64-64-9-420-
72700
Workers Compensation 731.00 745.67 626.35 1,000.00 1,000.00 .00
30-115-64-64-9-420-
72750
VRS Retiree Health Care Credit 1,165.72 1,331.76 1,402.74 1,588.00 1,690.00 102.00
30-115-64-64-9-420-
72850
OPEB ARC 515.00 760.00 749.00 .00 .00 .00
30-115-64-64-9-420-
73180
Repair/Maint - Other Contracted 16,637.27 23,184.81 13,629.06 21,108.00 32,609.00 11,501.00
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Page 181 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
74900
Building Maintenance -City 39,825.98 64,874.25 61,982.60 33,200.00 50,533.00 17,333.00
30-115-64-64-9-420-
75001
Telecom/ Internet Services 4,155.20 3,134.95 2,963.03 5,000.00 3,464.00 (1,536.00)
30-115-64-64-9-420-
75004
Utilities - Electric 71,952.31 73,747.34 79,608.47 82,000.00 86,920.00 4,920.00
30-115-64-64-9-420-
75005
Utilities - Natural Gas 15,347.60 19,332.55 14,278.98 18,000.00 11,853.00 (6,147.00)
30-115-64-64-9-420-
75009
Utilities - Water and Sewer 10,930.59 8,402.75 9,085.68 10,550.00 11,289.00 739.00
30-115-64-64-9-420-
76055
Machines, Equipment and Tools <$5,000 1,696.25 1,814.58 2,891.49 1,708.00 1,708.00 .00
30-115-64-64-9-420-
76110
Supplies - Operational 13,288.42 21,498.21 25,157.49 15,000.00 15,000.00 .00
Program 420 - Building Services Totals $345,071.77 $401,127.41 $407,633.47 $379,505.00 $425,271.00 $45,766.00
Program 430 - Grounds Services
30-115-64-64-9-430-
74910
Grounds Maintenance-City 11,923.28 44,796.10 18,073.60 14,340.00 14,340.00 .00
Program 430 - Grounds Services Totals $11,923.28 $44,796.10 $18,073.60 $14,340.00 $14,340.00 $0.00
Level 9 - District Wide Totals $356,995.05 $445,923.51 $425,707.07 $393,845.00 $439,611.00 $45,766.00
Sub-Function 64 - Operation & Maintenance Totals $356,995.05 $445,923.51 $425,707.07 $393,845.00 $439,611.00 $45,766.00
Function 64 - Operation & Maintenance Totals $356,995.05 $445,923.51 $425,707.07 $393,845.00 $439,611.00 $45,766.00
Function 68 - Technology
Sub-Function 10 - Classroom Instruction
Level 9 - District Wide
Program 800 - Technology
30-115-68-10-9-800-
71139
Compensation-ITRT 17,509.83 33,955.72 39,800.72 39,335.00 42,136.00 2,801.00
30-115-68-10-9-800-
71665
Bonus Payments To Teachers .00 774.00 .00 .00 .00 .00
30-115-68-10-9-800-
72100
FICA 1,310.15 2,621.84 3,014.99 3,009.00 3,223.00 214.00
30-115-68-10-9-800-
72210
VRS Pension Contribution 2,868.10 5,495.86 6,512.90 6,537.00 7,003.00 466.00
30-115-68-10-9-800-
72300
Group Health and Dental Insurance 1,998.16 4,019.14 4,530.96 2,486.00 4,986.00 2,500.00
30-115-68-10-9-800-
72400
VRS Group Life Insurance 231.30 443.16 525.10 527.00 497.00 (30.00)
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Page 182 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
72750
VRS Retiree Health Care Credit 208.80 400.14 474.14 476.00 510.00 34.00
30-115-68-10-9-800-
73175
Repair/Maint- Computer 2,736.56 63.89 1,094.95 2,100.00 2,100.00 .00
30-115-68-10-9-800-
76305
ITRT 265.96 289.87 26.38 300.00 300.00 .00
30-115-68-10-9-800-
76515
Software-Instructional 2,925.00 2,987.75 3,716.36 4,955.00 4,955.00 .00
30-115-68-10-9-800-
76530
Computer Supplies 3,245.62 4,270.94 4,226.55 2,750.00 2,750.00 .00
30-115-68-10-9-800-
76545
Technology Repair and Replace 151,923.44 5,413.85 .00 .00 .00 .00
30-115-68-10-9-800-
78050
Technology Addl VPSA Eligible 1,194.56 31,410.05 646.22 .00 .00 .00
Program 800 - Technology Totals $186,417.48 $92,146.21 $64,569.27 $62,475.00 $68,460.00 $5,985.00
Level 9 - District Wide Totals $186,417.48 $92,146.21 $64,569.27 $62,475.00 $68,460.00 $5,985.00
Sub-Function 10 - Classroom Instruction Totals $186,417.48 $92,146.21 $64,569.27 $62,475.00 $68,460.00 $5,985.00
Function 68 - Technology Totals $186,417.48 $92,146.21 $64,569.27 $62,475.00 $68,460.00 $5,985.00
Locations 115 - South Salem Elementary Totals $3,384,858.43 $3,759,056.71 $3,871,176.90 $3,910,007.00 $4,421,847.00 $511,840.00
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 1,584,394.07 1,583,995.73 1,681,162.08 1,701,292.00 1,872,224.00 170,932.00
30-116-61-10-2-110-
71151
Compensation-Instructional Asst 100,393.30 135,232.56 110,167.81 139,940.00 137,023.00 (2,917.00)
30-116-61-10-2-110-
71200
Compensation-OT .00 10.71 106.35 .00 .00 .00
30-116-61-10-2-110-
71520
Compensation-Substitutes 51,175.18 84,642.07 80,453.27 60,000.00 60,000.00 .00
30-116-61-10-2-110-
71522
Compensation-REWIP Retirees 6,020.13 17,671.62 16,426.66 34,575.00 34,575.00 .00
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Page 183 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
71650
Compensation-NBC Teacher Bonus 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00 .00
30-116-61-10-2-110-
71665
Bonus Payments To Teachers .00 27,144.48 .00 .00 .00 .00
30-116-61-10-2-110-
72100
FICA 127,102.31 135,579.98 140,699.21 148,854.00 154,023.00 5,169.00
30-116-61-10-2-110-
72210
VRS Pension Contribution 227,668.02 216,254.74 219,389.36 214,209.00 223,256.00 9,047.00
30-116-61-10-2-110-
72220
VRS Hybrid Pension Contribution 51,616.00 68,495.92 74,454.66 91,804.00 95,681.00 3,877.00
30-116-61-10-2-110-
72300
Group Health and Dental Insurance 226,321.38 257,920.94 238,508.81 232,508.00 232,508.00 .00
30-116-61-10-2-110-
72400
VRS Group Life Insurance 22,517.35 23,256.83 23,865.30 24,673.00 22,644.00 (2,029.00)
30-116-61-10-2-110-
72510
Hybrid Disability Insurance 739.20 1,047.35 1,066.18 .00 .00 .00
30-116-61-10-2-110-
72700
Workers Compensation 8,806.00 9,942.34 8,351.30 10,000.00 10,000.00 .00
30-116-61-10-2-110-
72750
VRS Retiree Health Care Credit 20,333.06 20,975.10 21,535.28 22,279.00 23,220.00 941.00
30-116-61-10-2-110-
72800
Termination Pay for Vac/Sick Leave 6,823.60 3,270.00 .00 .00 .00 .00
30-116-61-10-2-110-
72850
OPEB ARC 9,785.00 10,129.00 8,834.00 .00 .00 .00
30-116-61-10-2-110-
73153
Repair & Maint - Music Dept 285.55 378.81 352.00 .00 .00 .00
30-116-61-10-2-110-
73154
Repair & Maint - PE Equipment 132.88 490.00 259.95 398.00 969.00 571.00
30-116-61-10-2-110-
76010
Agenda Books 1,000.00 1,000.00 1,193.20 1,275.00 1,594.00 319.00
30-116-61-10-2-110-
76015
Allotment 20,858.77 25,363.91 14,313.78 19,969.00 19,323.00 (646.00)
30-116-61-10-2-110-
76045
Furniture and Equip <$5,000 2,029.68 996.41 160.80 4,487.00 6,900.00 2,413.00
30-116-61-10-2-110-
76085
School Improvement .00 97.90 95.98 100.00 100.00 .00
30-116-61-10-2-110-
76135
Art Supplies and Equipment <$5,000 1,393.38 1,145.19 1,262.31 1,263.00 1,150.00 (113.00)
30-116-61-10-2-110-
76195
Career Education 58.96 .00 .00 .00 .00 .00
30-116-61-10-2-110-
76350
Music 347.42 362.28 330.31 400.00 399.00 (1.00)
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Page 184 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
76360
Physical Education 601.00 696.14 662.87 480.00 80.00 (400.00)
30-116-61-10-2-110-
76365
Reading 323.67 419.00 874.29 406.00 175.00 (231.00)
30-116-61-10-2-110-
76485
Supplies - Kindergarten 698.08 783.03 1,288.71 414.00 418.00 4.00
30-116-61-10-2-110-
76490
Supplies - First Grade 757.22 621.71 1,547.00 793.00 467.00 (326.00)
30-116-61-10-2-110-
76495
Supplies - Second Grade 430.88 825.84 2,092.54 912.00 268.00 (644.00)
30-116-61-10-2-110-
76500
Supplies - Third Grade 573.00 355.00 1,440.88 480.00 323.00 (157.00)
30-116-61-10-2-110-
76505
Supplies - Fourth Grade 678.26 527.12 1,379.87 749.00 272.00 (477.00)
30-116-61-10-2-110-
76510
Supplies - Fifth Grade 525.00 225.00 1,178.06 467.00 1,060.00 593.00
Program 110 - Regular Instruction Totals $2,484,388.35 $2,639,856.71 $2,663,452.82 $2,722,727.00 $2,908,652.00 $185,925.00
Program 120 - Special Education
30-116-61-10-2-120-
71120
Compensation-Instructional Salaries 188,079.19 197,430.00 210,702.19 241,852.00 189,107.00 (52,745.00)
30-116-61-10-2-120-
71151
Compensation-Instructional Asst 37,844.18 43,686.46 129,852.75 108,681.00 113,394.00 4,713.00
30-116-61-10-2-120-
71520
Compensation-Substitutes .00 125.63 1,199.39 .00 .00 .00
30-116-61-10-2-120-
71522
Compensation-REWIP Retirees 6,057.63 6,013.33 6,000.39 .00 .00 .00
30-116-61-10-2-120-
71665
Bonus Payments To Teachers .00 10,836.00 .00 .00 .00 .00
30-116-61-10-2-120-
72100
FICA 17,686.56 19,583.01 25,908.39 26,816.00 23,141.00 (3,675.00)
30-116-61-10-2-120-
72210
VRS Pension Contribution 3,541.70 3,999.70 9,708.58 17,478.00 15,083.00 (2,395.00)
30-116-61-10-2-120-
72220
VRS Hybrid Pension Contribution 33,660.83 35,468.66 45,725.86 40,781.00 35,193.00 (5,588.00)
30-116-61-10-2-120-
72300
Group Health and Dental Insurance 38,387.04 37,429.20 57,836.57 22,080.00 22,080.00 .00
30-116-61-10-2-120-
72400
VRS Group Life Insurance 2,999.45 3,182.10 4,469.56 4,697.00 3,570.00 (1,127.00)
30-116-61-10-2-120-
72510
Hybrid Disability Insurance 482.09 507.80 654.76 .00 .00 .00
Run by Mandy Hall on 03/14/2025 12:39:08 PM Page 82 of 106
Page 185 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 120 - Special Education
30-116-61-10-2-120-
72600
Unemployment Compensation 756.00 .00 .00 .00 .00 .00
30-116-61-10-2-120-
72750
VRS Retiree Health Care Credit 2,708.52 2,873.50 4,035.81 4,241.00 3,660.00 (581.00)
30-116-61-10-2-120-
76390
Sp Ed LD 600.00 329.00 367.60 545.00 368.00 (177.00)
30-116-61-10-2-120-
76400
Sp Ed ED Preschool 654.56 522.00 .00 .00 .00 .00
30-116-61-10-2-120-
76438
Supplies - EL 271.86 192.88 293.34 185.00 152.00 (33.00)
Program 120 - Special Education Totals $333,729.61 $362,179.27 $496,755.19 $467,356.00 $405,748.00 ($61,608.00)
Program 140 - Gifted
30-116-61-10-2-140-
72100
FICA .00 14.04 .00 .00 .00 .00
30-116-61-10-2-140-
72800
Termination Pay for Vac/Sick Leave .00 183.33 .00 .00 .00 .00
Program 140 - Gifted Totals $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 18,038.32 15,392.05 19,065.65 19,223.00 8,926.00 (10,297.00)
30-116-61-10-2-180-
71120
Compensation-Instructional Salaries 171,957.00 120,494.04 63,354.36 63,245.00 67,644.00 4,399.00
30-116-61-10-2-180-
71151
Compensation-Instructional Asst .00 .00 .00 .00 46,356.00 46,356.00
30-116-61-10-2-180-
71665
Bonus Payments To Teachers .00 3,483.00 .00 .00 .00 .00
30-116-61-10-2-180-
72100
FICA 12,498.56 8,985.87 5,522.11 6,309.00 9,404.00 3,095.00
30-116-61-10-2-180-
72210
VRS Pension Contribution 22,017.50 13,163.38 3,166.28 9,594.00 6,219.00 (3,375.00)
30-116-61-10-2-180-
72220
VRS Hybrid Pension Contribution 9,273.80 9,845.70 10,473.26 4,112.00 14,301.00 10,189.00
30-116-61-10-2-180-
72300
Group Health and Dental Insurance 26,248.00 19,957.78 9,332.98 21,634.00 21,634.00 .00
30-116-61-10-2-180-
72400
VRS Group Life Insurance 2,522.90 1,855.06 1,099.69 1,105.00 1,451.00 346.00
30-116-61-10-2-180-
72510
Hybrid Disability Insurance 132.80 141.00 149.98 .00 .00 .00
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Page 186 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 180 - Pre-K Non- Sp Ed
30-116-61-10-2-180-
72750
VRS Retiree Health Care Credit 2,278.20 1,675.14 992.99 998.00 1,487.00 489.00
Program 180 - Pre-K Non- Sp Ed Totals $264,967.08 $194,993.02 $113,157.30 $126,220.00 $177,422.00 $51,202.00
Level 2 - Elementary Totals $3,083,085.04 $3,197,226.37 $3,273,365.31 $3,316,303.00 $3,491,822.00 $175,519.00
Level 8 - Pre-K
Program 180 - Pre-K Non- Sp Ed
30-116-61-10-8-180-
71120
Compensation-Instructional Salaries .00 50.00 56,962.69 .00 .00 .00
30-116-61-10-8-180-
71151
Compensation-Instructional Asst 10,839.48 24,256.53 20,934.91 20,968.00 23,586.00 2,618.00
30-116-61-10-8-180-
71200
Compensation-OT .00 196.13 .00 .00 .00 .00
30-116-61-10-8-180-
71520
Compensation-Substitutes .00 474.20 .00 .00 .00 .00
30-116-61-10-8-180-
71665
Bonus Payments To Teachers .00 1,548.00 .00 .00 .00 .00
30-116-61-10-8-180-
72100
FICA 804.81 2,073.04 5,926.54 1,604.00 1,804.00 200.00
30-116-61-10-8-180-
72220
VRS Hybrid Pension Contribution 2,741.30 3,355.56 12,924.58 3,485.00 3,920.00 435.00
30-116-61-10-8-180-
72300
Group Health and Dental Insurance 6,646.72 9,300.94 18,513.36 6,500.00 9,407.00 2,907.00
30-116-61-10-8-180-
72400
VRS Group Life Insurance 221.00 333.20 1,041.80 281.00 278.00 (3.00)
30-116-61-10-8-180-
72510
Hybrid Disability Insurance 39.30 68.96 49.50 .00 .00 .00
30-116-61-10-8-180-
72750
VRS Retiree Health Care Credit 199.60 295.65 940.70 254.00 285.00 31.00
30-116-61-10-8-180-
73037
Contractual Services - Other 3,827.52 .00 286.36 .00 2,000.00 2,000.00
30-116-61-10-8-180-
73255
Professional Development .00 1,351.23 2,574.45 .00 1,250.00 1,250.00
30-116-61-10-8-180-
76435
Supplies - Instructional 825.82 5,755.23 1,332.67 500.00 36,237.00 35,737.00
Program 180 - Pre-K Non- Sp Ed Totals $26,145.55 $49,058.67 $121,487.56 $33,592.00 $78,767.00 $45,175.00
Level 8 - Pre-K Totals $26,145.55 $49,058.67 $121,487.56 $33,592.00 $78,767.00 $45,175.00
Sub-Function 10 - Classroom Instruction Totals $3,109,230.59 $3,246,285.04 $3,394,852.87 $3,349,895.00 $3,570,589.00 $220,694.00
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Page 187 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
71124
Compensation-Guidance Counselors 70,971.25 76,019.53 79,546.40 103,882.00 91,769.00 (12,113.00)
30-116-61-21-2-110-
71665
Bonus Payments To Teachers .00 1,838.25 .00 .00 .00 .00
30-116-61-21-2-110-
72100
FICA 5,155.76 5,721.51 5,792.41 7,947.00 7,020.00 (927.00)
30-116-61-21-2-110-
72210
VRS Pension Contribution 11,868.25 12,634.33 12,324.89 17,265.00 10,676.00 (6,589.00)
30-116-61-21-2-110-
72220
VRS Hybrid Pension Contribution .00 .00 1,265.76 .00 4,576.00 4,576.00
30-116-61-21-2-110-
72300
Group Health and Dental Insurance 10,087.63 11,103.90 10,206.62 8,040.00 8,040.00 .00
30-116-61-21-2-110-
72400
VRS Group Life Insurance 956.74 1,018.59 1,095.72 1,392.00 1,083.00 (309.00)
30-116-61-21-2-110-
72510
Hybrid Disability Insurance .00 .00 18.07 .00 .00 .00
30-116-61-21-2-110-
72750
VRS Retiree Health Care Credit 864.02 919.69 989.40 1,257.00 1,110.00 (147.00)
30-116-61-21-2-110-
76285
Guidance 137.75 154.00 608.70 183.00 183.00 .00
Program 110 - Regular Instruction Totals $100,041.40 $109,409.80 $111,847.97 $139,966.00 $124,457.00 ($15,509.00)
Program 120 - Special Education
30-116-61-21-2-120-
71124
Compensation-Guidance Counselors 3,735.33 4,001.03 4,186.65 .00 .00 .00
30-116-61-21-2-120-
71665
Bonus Payments To Teachers .00 96.75 .00 .00 .00 .00
30-116-61-21-2-120-
72100
FICA 271.36 301.13 304.86 .00 .00 .00
30-116-61-21-2-120-
72210
VRS Pension Contribution 624.65 664.97 648.68 .00 .00 .00
30-116-61-21-2-120-
72220
VRS Hybrid Pension Contribution .00 .00 66.62 .00 .00 .00
30-116-61-21-2-120-
72300
Group Health and Dental Insurance 530.93 584.42 537.19 .00 .00 .00
30-116-61-21-2-120-
72400
VRS Group Life Insurance 50.36 53.61 57.67 .00 .00 .00
30-116-61-21-2-120-
72510
Hybrid Disability Insurance .00 .00 .95 .00 .00 .00
30-116-61-21-2-120-
72750
VRS Retiree Health Care Credit 45.48 48.41 52.07 .00 .00 .00
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Page 188 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 120 - Special Education
30-116-61-21-2-120-
76285
Guidance 7.25 8.11 32.04 .00 .00 .00
Program 120 - Special Education Totals $5,265.36 $5,758.43 $5,886.73 $0.00 $0.00 $0.00
Level 2 - Elementary Totals $105,306.76 $115,168.23 $117,734.70 $139,966.00 $124,457.00 ($15,509.00)
Sub-Function 21 - Student Guidance Totals $105,306.76 $115,168.23 $117,734.70 $139,966.00 $124,457.00 ($15,509.00)
Sub-Function 32 - Instr. Sup. - Media Services
Level 2 - Elementary
Program 110 - Regular Instruction
30-116-61-32-2-110-
71122
Compensation-Librarians 65,948.00 58,264.44 62,859.49 62,958.00 67,374.00 4,416.00
30-116-61-32-2-110-
71665
Bonus Payments To Teachers .00 1,548.00 .00 .00 .00 .00
30-116-61-32-2-110-
72100
FICA 5,123.09 4,589.58 4,833.96 4,816.00 5,154.00 338.00
30-116-61-32-2-110-
72210
VRS Pension Contribution 10,740.00 9,629.30 10,270.14 10,464.00 11,198.00 734.00
30-116-61-32-2-110-
72300
Group Health and Dental Insurance 7,999.20 .00 .00 8,040.00 .00 (8,040.00)
30-116-61-32-2-110-
72400
VRS Group Life Insurance 865.90 776.40 828.04 844.00 795.00 (49.00)
30-116-61-32-2-110-
72750
VRS Retiree Health Care Credit 781.90 701.00 747.70 762.00 815.00 53.00
30-116-61-32-2-110-
72800
Termination Pay for Vac/Sick Leave 5,420.00 .00 .00 .00 .00 .00
30-116-61-32-2-110-
73130
Repair/Maint - Audio/Visual 444.75 500.00 500.00 550.00 760.00 210.00
30-116-61-32-2-110-
76155
Audio Visual Media .00 150.25 150.00 100.00 100.00 .00
30-116-61-32-2-110-
76325
Library Books and Supplies 3,216.42 2,787.00 3,700.00 5,000.00 6,300.00 1,300.00
30-116-61-32-2-110-
76330
Library Reference Materials 953.19 1,300.00 1,259.69 1,600.00 1,600.00 .00
30-116-61-32-2-110-
76355
Periodicals 103.87 300.00 300.00 300.00 .00 (300.00)
Program 110 - Regular Instruction Totals $101,596.32 $80,545.97 $85,449.02 $95,434.00 $94,096.00 ($1,338.00)
Level 2 - Elementary Totals $101,596.32 $80,545.97 $85,449.02 $95,434.00 $94,096.00 ($1,338.00)
Sub-Function 32 - Instr. Sup. - Media Services
Totals
$101,596.32 $80,545.97 $85,449.02 $95,434.00 $94,096.00 ($1,338.00)
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Page 189 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
71126
Compensation-Principals 105,915.00 111,203.04 117,930.96 119,098.00 127,578.00 8,480.00
30-116-61-41-2-110-
71127
Compensation-Asst Principals 81,160.45 85,564.16 90,181.00 96,097.00 94,901.00 (1,196.00)
30-116-61-41-2-110-
71150
Compensation-Clerical 51,012.58 57,110.35 50,509.89 50,747.00 54,360.00 3,613.00
30-116-61-41-2-110-
71200
Compensation-OT 393.56 240.06 559.92 4,500.00 4,500.00 .00
30-116-61-41-2-110-
71520
Compensation-Substitutes 2,781.60 1,692.96 2,402.92 .00 .00 .00
30-116-61-41-2-110-
71522
Compensation-REWIP Retirees .00 .00 3,081.02 .00 .00 .00
30-116-61-41-2-110-
71665
Bonus Payments To Teachers .00 4,644.00 .00 .00 .00 .00
30-116-61-41-2-110-
72100
FICA 16,537.02 18,676.36 19,195.78 20,689.00 21,522.00 833.00
30-116-61-41-2-110-
72210
VRS Pension Contribution 39,457.42 43,012.04 34,904.44 44,200.00 32,207.00 (11,993.00)
30-116-61-41-2-110-
72220
VRS Hybrid Pension Contribution .00 .00 8,351.46 .00 13,803.00 13,803.00
30-116-61-41-2-110-
72300
Group Health and Dental Insurance 25,503.50 28,509.52 27,979.60 24,120.00 24,120.00 .00
30-116-61-41-2-110-
72400
VRS Group Life Insurance 3,181.22 3,372.62 3,460.50 3,564.00 3,267.00 (297.00)
30-116-61-41-2-110-
72510
Hybrid Disability Insurance .00 .00 119.58 .00 .00 .00
30-116-61-41-2-110-
72750
VRS Retiree Health Care Credit 2,872.68 3,045.44 3,124.78 3,218.00 3,350.00 132.00
30-116-61-41-2-110-
72800
Termination Pay for Vac/Sick Leave .00 10,941.20 .00 .00 .00 .00
30-116-61-41-2-110-
73160
Repair/Maint - School Office Equipment 12,119.07 13,089.20 13,041.26 13,000.00 14,570.00 1,570.00
30-116-61-41-2-110-
73161
Lease Offset .00 (2,287.32)(4,574.62).00 .00 .00
30-116-61-41-2-110-
75521
Travel-Principals .00 1,072.05 .00 575.00 1,300.00 725.00
30-116-61-41-2-110-
78070
Inception of Lease - Capital Outlay .00 17,334.94 .00 .00 .00 .00
Program 110 - Regular Instruction Totals $340,934.10 $397,220.62 $370,268.49 $379,808.00 $395,478.00 $15,670.00
Level 2 - Elementary Totals $340,934.10 $397,220.62 $370,268.49 $379,808.00 $395,478.00 $15,670.00
Sub-Function 41 - Admin. Principals Office Totals $340,934.10 $397,220.62 $370,268.49 $379,808.00 $395,478.00 $15,670.00
Run by Mandy Hall on 03/14/2025 12:39:09 PM Page 87 of 106
Page 190 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 City
Council/Board
Approval
Difference Vs
Adopted
Fund 30 - School General Fund
EXPENSE
Locations 116 - East Salem Elementary
Function 61 - Instruction Totals $3,657,067.77 $3,839,219.86 $3,968,305.08 $3,965,103.00 $4,184,620.00 $219,517.00
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 615.55 591.36 684.28 684.00 903.00 219.00
Program 222 - Health Services Totals $615.55 $591.36 $684.28 $684.00 $903.00 $219.00
Level 9 - District Wide Totals $615.55 $591.36 $684.28 $684.00 $903.00 $219.00
Sub-Function 62 - Admin, Attend. & Health Totals $615.55 $591.36 $684.28 $684.00 $903.00 $219.00
Function 62 - Administration, Attend. & Health
Totals
$615.55 $591.36 $684.28 $684.00 $903.00 $219.00
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 101,742.90 104,397.16 122,930.59 132,451.00 90,168.00 (42,283.00)
30-116-64-64-9-420-
71200
Compensation-OT 10,405.05 15,943.85 8,273.10 8,500.00 8,500.00 .00
30-116-64-64-9-420-
71520
Compensation-Substitutes .00 .00 .00 1,500.00 1,500.00 .00
30-116-64-64-9-420-
71665
Bonus Payments To Teachers .00 3,096.00 .00 .00 .00 .00
30-116-64-64-9-420-
72100
FICA 8,146.90 9,184.52 9,774.46 10,898.00 7,663.00 (3,235.00)
30-116-64-64-9-420-
72210
VRS Pension Contribution 7,496.16 8,112.60 8,603.10 7,711.00 5,364.00 (2,347.00)
30-116-64-64-9-420-
72220
VRS Hybrid Pension Contribution 616.99 642.76 996.66 3,305.00 2,299.00 (1,006.00)
30-116-64-64-9-420-
72300
Group Health and Dental Insurance 19,521.58 22,978.52 27,185.76 23,856.00 23,856.00 .00
30-116-64-64-9-420-
72400
VRS Group Life Insurance 1,353.55 1,437.00 1,602.48 1,775.00 1,064.00 (711.00)
30-116-64-64-9-420-
72510
Hybrid Disability Insurance 120.16 151.30 191.34 .00 .00 .00
30-116-64-64-9-420-
72700
Workers Compensation 731.00 745.68 626.33 1,000.00 1,000.00 .00
30-116-64-64-9-420-
72750
VRS Retiree Health Care Credit 1,173.30 1,235.40 1,375.14 1,518.00 1,052.00 (466.00)
30-116-64-64-9-420-
72800
Termination Pay for Vac/Sick Leave 608.36 .00 .00 .00 .00 .00
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Page 191 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 515.00 760.00 749.00 .00 .00 .00
30-116-64-64-9-420-
73180
Repair/Maint - Other Contracted 11,495.37 25,324.88 22,136.27 18,941.00 60,442.00 41,501.00
30-116-64-64-9-420-
74900
Building Maintenance -City 46,032.26 39,677.34 36,667.08 49,370.00 66,703.00 17,333.00
30-116-64-64-9-420-
75001
Telecom/ Internet Services 4,975.84 3,442.18 2,957.53 5,000.00 3,260.00 (1,740.00)
30-116-64-64-9-420-
75004
Utilities - Electric 58,522.97 60,345.68 75,385.21 65,000.00 84,800.00 19,800.00
30-116-64-64-9-420-
75005
Utilities - Natural Gas 9,603.52 14,349.06 12,313.57 14,000.00 15,710.00 1,710.00
30-116-64-64-9-420-
75009
Utilities - Water and Sewer 9,759.90 8,348.76 8,448.80 9,000.00 9,000.00 .00
30-116-64-64-9-420-
76055
Machines, Equipment and Tools <$5,000 512.76 .00 .00 1,500.00 1,500.00 .00
30-116-64-64-9-420-
76110
Supplies - Operational 25,570.71 32,731.89 29,403.16 17,505.00 17,505.00 .00
Program 420 - Building Services Totals $318,904.28 $352,904.58 $369,619.58 $372,830.00 $401,386.00 $28,556.00
Program 430 - Grounds Services
30-116-64-64-9-430-
74910
Grounds Maintenance-City 15,667.76 33,304.79 27,142.94 18,460.00 23,460.00 5,000.00
Program 430 - Grounds Services Totals $15,667.76 $33,304.79 $27,142.94 $18,460.00 $23,460.00 $5,000.00
Level 9 - District Wide Totals $334,572.04 $386,209.37 $396,762.52 $391,290.00 $424,846.00 $33,556.00
Sub-Function 64 - Operation & Maintenance Totals $334,572.04 $386,209.37 $396,762.52 $391,290.00 $424,846.00 $33,556.00
Function 64 - Operation & Maintenance Totals $334,572.04 $386,209.37 $396,762.52 $391,290.00 $424,846.00 $33,556.00
Function 68 - Technology
Sub-Function 10 - Classroom Instruction
Level 9 - District Wide
Program 800 - Technology
30-116-68-10-9-800-
71139
Compensation-ITRT 17,509.83 33,955.72 39,800.72 40,516.00 43,316.00 2,800.00
30-116-68-10-9-800-
71665
Bonus Payments To Teachers .00 774.00 .00 .00 .00 .00
30-116-68-10-9-800-
72100
FICA 1,309.85 2,621.66 3,015.17 3,099.00 3,314.00 215.00
30-116-68-10-9-800-
72210
VRS Pension Contribution 2,868.00 5,495.82 6,512.90 6,734.00 7,199.00 465.00
Run by Mandy Hall on 03/14/2025 12:39:09 PM Page 89 of 106
Page 192 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 1,998.00 4,019.10 4,530.96 2,486.00 4,986.00 2,500.00
30-116-68-10-9-800-
72400
VRS Group Life Insurance 231.10 443.06 525.14 543.00 511.00 (32.00)
30-116-68-10-9-800-
72750
VRS Retiree Health Care Credit 208.80 400.14 474.20 490.00 524.00 34.00
30-116-68-10-9-800-
73175
Repair/Maint- Computer 1,790.67 1,504.26 1,540.42 2,100.00 2,100.00 .00
30-116-68-10-9-800-
76305
ITRT 362.78 313.39 142.06 350.00 350.00 .00
30-116-68-10-9-800-
76515
Software-Instructional 4,450.00 3,802.14 3,773.86 3,550.00 4,050.00 500.00
30-116-68-10-9-800-
76530
Computer Supplies 3,229.38 4,871.80 4,226.55 4,950.00 4,950.00 .00
30-116-68-10-9-800-
76545
Technology Repair and Replace 127,073.44 4,260.23 .00 .00 .00 .00
30-116-68-10-9-800-
78050
Technology Addl VPSA Eligible 2,288.99 31,705.79 1,030.36 20,600.00 .00 (20,600.00)
Program 800 - Technology Totals $163,320.84 $94,167.11 $65,572.34 $85,418.00 $71,300.00 ($14,118.00)
Level 9 - District Wide Totals $163,320.84 $94,167.11 $65,572.34 $85,418.00 $71,300.00 ($14,118.00)
Sub-Function 10 - Classroom Instruction Totals $163,320.84 $94,167.11 $65,572.34 $85,418.00 $71,300.00 ($14,118.00)
Function 68 - Technology Totals $163,320.84 $94,167.11 $65,572.34 $85,418.00 $71,300.00 ($14,118.00)
Locations 116 - East Salem Elementary Totals $4,155,576.20 $4,320,187.70 $4,431,324.22 $4,442,495.00 $4,681,669.00 $239,174.00
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 61,369.46 70,011.00 69,743.32 69,955.00 74,834.00 4,879.00
30-119-61-10-2-127-
71151
Compensation-Instructional Asst 170,862.47 186,634.54 220,732.47 240,973.00 134,208.00 (106,765.00)
30-119-61-10-2-127-
71665
Bonus Payments To Teachers .00 15,480.00 .00 .00 .00 .00
30-119-61-10-2-127-
72100
FICA 16,378.50 19,947.63 21,607.01 23,786.00 15,992.00 (7,794.00)
30-119-61-10-2-127-
72210
VRS Pension Contribution 13,050.42 10,887.40 11,584.30 15,503.00 10,423.00 (5,080.00)
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Page 193 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 27,064.13 34,788.76 37,809.51 36,173.00 24,320.00 (11,853.00)
30-119-61-10-2-127-
72300
Group Health and Dental Insurance 57,006.16 55,870.40 55,437.18 66,528.00 66,528.00 .00
30-119-61-10-2-127-
72400
VRS Group Life Insurance 3,234.29 3,682.67 3,982.49 4,166.00 2,467.00 (1,699.00)
30-119-61-10-2-127-
72510
Hybrid Disability Insurance 387.52 498.24 541.37 269.00 269.00 .00
30-119-61-10-2-127-
72750
VRS Retiree Health Care Credit 2,920.20 3,325.29 3,596.14 3,762.00 2,529.00 (1,233.00)
30-119-61-10-2-127-
73010
Autism Support Services 3,656.25 .00 .00 2,667.00 2,667.00 .00
30-119-61-10-2-127-
73275
Therapeutic Services -Sp Ed 10,446.76 715.11 11,390.46 8,900.00 5,000.00 (3,900.00)
30-119-61-10-2-127-
76435
Supplies - Instructional 1,187.15 1,628.34 782.23 1,667.00 1,667.00 .00
Program 127 - Regional Sp Ed Program
Totals
$367,563.31 $403,469.38 $437,206.48 $474,349.00 $340,904.00 ($133,445.00)
Level 2 - Elementary Totals $367,563.31 $403,469.38 $437,206.48 $474,349.00 $340,904.00 ($133,445.00)
Level 3 - Secondary
Program 127 - Regional Sp Ed Program
30-119-61-10-3-127-
71120
Compensation-Instructional Salaries 67,539.74 78,651.96 84,008.24 84,383.00 90,274.00 5,891.00
30-119-61-10-3-127-
71151
Compensation-Instructional Asst 82,078.29 80,588.57 124,833.57 142,470.00 156,421.00 13,951.00
30-119-61-10-3-127-
71200
Compensation-OT .00 21.44 87.28 .00 .00 .00
30-119-61-10-3-127-
71665
Bonus Payments To Teachers .00 6,192.00 .00 .00 .00 .00
30-119-61-10-3-127-
72100
FICA 11,224.12 12,283.49 15,031.64 17,354.00 18,872.00 1,518.00
30-119-61-10-3-127-
72210
VRS Pension Contribution 16,030.29 17,084.21 23,264.50 26,392.00 28,700.00 2,308.00
30-119-61-10-3-127-
72220
VRS Hybrid Pension Contribution 8,940.42 9,787.68 11,405.54 11,311.00 12,300.00 989.00
30-119-61-10-3-127-
72300
Group Health and Dental Insurance 25,872.24 28,421.49 56,761.80 39,281.00 39,281.00 .00
30-119-61-10-3-127-
72400
VRS Group Life Insurance 2,013.20 2,166.51 2,795.24 3,040.00 2,911.00 (129.00)
30-119-61-10-3-127-
72510
Hybrid Disability Insurance 128.00 140.12 163.32 115.00 115.00 .00
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FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 1,817.89 1,956.35 2,524.08 2,745.00 2,985.00 240.00
30-119-61-10-3-127-
73010
Autism Support Services .00 .00 .00 2,667.00 2,667.00 .00
30-119-61-10-3-127-
73275
Therapeutic Services -Sp Ed 10,344.94 752.00 140.00 8,900.00 5,000.00 (3,900.00)
30-119-61-10-3-127-
76435
Supplies - Instructional 1,341.80 1,866.54 2,062.16 1,667.00 1,667.00 .00
Program 127 - Regional Sp Ed Program
Totals
$227,330.93 $239,912.36 $323,077.37 $340,325.00 $361,193.00 $20,868.00
Level 3 - Secondary Totals $227,330.93 $239,912.36 $323,077.37 $340,325.00 $361,193.00 $20,868.00
Level 4 - Middle
Program 127 - Regional Sp Ed Program
30-119-61-10-4-127-
71120
Compensation-Instructional Salaries 73,652.40 75,722.15 65,981.10 59,539.00 62,620.00 3,081.00
30-119-61-10-4-127-
71151
Compensation-Instructional Asst 39,914.34 95,288.12 95,030.19 107,439.00 119,275.00 11,836.00
30-119-61-10-4-127-
71665
Bonus Payments To Teachers .00 4,644.00 .00 .00 .00 .00
30-119-61-10-4-127-
72100
FICA 7,665.33 12,846.17 11,971.95 12,774.00 13,915.00 1,141.00
30-119-61-10-4-127-
72210
VRS Pension Contribution 11,773.30 6,342.38 1,321.12 8,326.00 9,069.00 743.00
30-119-61-10-4-127-
72220
VRS Hybrid Pension Contribution 6,607.10 24,585.44 26,034.60 19,426.00 21,162.00 1,736.00
30-119-61-10-4-127-
72300
Group Health and Dental Insurance 24,342.24 44,921.84 20,272.83 40,680.00 40,680.00 .00
30-119-61-10-4-127-
72400
VRS Group Life Insurance 1,481.90 2,493.68 2,205.69 2,238.00 2,146.00 (92.00)
30-119-61-10-4-127-
72510
Hybrid Disability Insurance 94.70 352.14 372.79 98.00 98.00 .00
30-119-61-10-4-127-
72750
VRS Retiree Health Care Credit 1,338.10 2,251.68 1,991.57 2,020.00 2,201.00 181.00
30-119-61-10-4-127-
73010
Autism Support Services .00 .00 .00 2,667.00 2,667.00 .00
30-119-61-10-4-127-
73275
Therapeutic Services -Sp Ed 9,327.44 368.39 .00 8,900.00 5,000.00 (3,900.00)
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Page 195 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 1,217.56 2,985.36 1,805.30 4,000.00 2,000.00 (2,000.00)
Program 127 - Regional Sp Ed Program
Totals
$177,414.41 $272,801.35 $226,987.14 $268,107.00 $280,833.00 $12,726.00
Level 4 - Middle Totals $177,414.41 $272,801.35 $226,987.14 $268,107.00 $280,833.00 $12,726.00
Sub-Function 10 - Classroom Instruction Totals $772,308.65 $916,183.09 $987,270.99 $1,082,781.00 $982,930.00 ($99,851.00)
Function 61 - Instruction Totals $772,308.65 $916,183.09 $987,270.99 $1,082,781.00 $982,930.00 ($99,851.00)
Locations 119 - Regional Totals $772,308.65 $916,183.09 $987,270.99 $1,082,781.00 $982,930.00 ($99,851.00)
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 20,150.04 20,000.04 20,000.04 20,001.00 20,001.00 .00
30-121-62-62-9-211-
72100
FICA 1,541.45 1,530.00 1,530.00 1,531.00 1,531.00 .00
30-121-62-62-9-211-
73080
Legal Services 46,171.00 15,920.50 27,134.00 45,000.00 45,000.00 .00
30-121-62-62-9-211-
75300
Insurance - General Liability 37,255.00 36,094.00 44,768.00 38,677.00 39,838.00 1,161.00
30-121-62-62-9-211-
75501
Travel-Board Members 8,571.73 10,986.61 9,119.68 6,000.00 6,000.00 .00
30-121-62-62-9-211-
75802
Dues 19,070.00 23,241.01 24,369.28 23,560.00 25,160.00 1,600.00
Program 211 - Board Services Totals $132,759.22 $107,772.16 $126,921.00 $134,769.00 $137,530.00 $2,761.00
Program 212 - Exec Admin Services
30-121-62-62-9-212-
71110
Compensation-Administrative 84,833.64 91,337.92 99,156.70 98,091.00 108,066.00 9,975.00
30-121-62-62-9-212-
71112
Compensation-Superintendent 199,454.95 198,486.56 213,857.53 199,453.00 213,655.00 14,202.00
30-121-62-62-9-212-
71113
Compensation-Asst Superintendent 138,921.33 141,033.96 149,566.02 .00 .00 .00
30-121-62-62-9-212-
71150
Compensation-Clerical 94,621.70 105,904.29 112,672.63 117,197.00 125,529.00 8,332.00
30-121-62-62-9-212-
71200
Compensation-OT 1,192.01 706.04 672.38 2,000.00 2,000.00 .00
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FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 7,380.00 6,975.00 9,270.00 27,866.00 28,958.00 1,092.00
30-121-62-62-9-212-
71625
Compensation-Travel Allowance 3,300.00 3,600.00 3,600.00 3,600.00 2,400.00 (1,200.00)
30-121-62-62-9-212-
71630
Compensation-Phone Allowance 1,350.00 1,800.00 1,800.00 1,800.00 1,800.00 .00
30-121-62-62-9-212-
71665
Bonus Payments To Teachers .00 6,838.76 .00 .00 .00 .00
30-121-62-62-9-212-
72100
FICA 43,456.65 42,253.62 46,798.40 37,639.00 40,595.00 2,956.00
30-121-62-62-9-212-
72210
VRS Pension Contribution 76,559.07 79,796.28 86,105.03 70,014.00 64,603.00 (5,411.00)
30-121-62-62-9-212-
72220
VRS Hybrid Pension Contribution 714.32 4,805.88 5,096.52 .00 6,000.00 6,000.00
30-121-62-62-9-212-
72300
Group Health and Dental Insurance 51,994.65 59,896.68 71,935.08 55,815.00 55,155.00 (660.00)
30-121-62-62-9-212-
72400
VRS Group Life Insurance 7,197.81 7,788.72 8,320.62 6,592.00 5,847.00 (745.00)
30-121-62-62-9-212-
72500
Disability Insurance 1,425.95 1,936.90 1,660.20 2,119.00 1,661.00 (458.00)
30-121-62-62-9-212-
72510
Hybrid Disability Insurance 10.22 68.88 72.96 .00 .00 .00
30-121-62-62-9-212-
72700
Workers Compensation 2,436.00 2,112.75 1,774.65 5,000.00 5,000.00 .00
30-121-62-62-9-212-
72750
VRS Retiree Health Care Credit 6,499.45 7,033.08 7,513.44 5,953.00 5,996.00 43.00
30-121-62-62-9-212-
72800
Termination Pay for Vac/Sick Leave 12,114.97 .00 14,015.33 .00 .00 .00
30-121-62-62-9-212-
72802
Deferred Compensation Contribution 16,908.19 7,452.20 11,910.91 11,967.00 21,365.00 9,398.00
30-121-62-62-9-212-
72850
OPEB ARC 2,446.00 2,152.00 2,372.00 .00 .00 .00
30-121-62-62-9-212-
73035
Consultants 39,940.24 26,887.00 29,895.00 53,975.00 93,975.00 40,000.00
30-121-62-62-9-212-
73060
Emergency Notification Services 7,552.50 7,552.50 7,552.50 8,300.00 8,700.00 400.00
30-121-62-62-9-212-
73115
Printing Services 12,945.43 23,346.38 15,403.50 14,660.00 14,660.00 .00
30-121-62-62-9-212-
73160
Repair/Maint - School Office Equipment 3,435.14 4,145.12 5,903.05 6,000.00 6,694.00 694.00
30-121-62-62-9-212-
73161
Lease Offset .00 (1,606.56)(3,213.10).00 .00 .00
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Page 197 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 80,680.89 80,662.21 83,184.06 96,616.00 104,096.00 7,480.00
30-121-62-62-9-212-
75200
Postage 11,038.78 7,669.07 11,554.76 14,000.00 14,000.00 .00
30-121-62-62-9-212-
75503
Travel- Superintendent 5,586.99 5,981.99 8,178.66 6,000.00 6,000.00 .00
30-121-62-62-9-212-
75509
Travel-Asst Superintendent 175.00 263.06 2,000.00 2,000.00 .00 (2,000.00)
30-121-62-62-9-212-
75510
Travel-Director of Administrative Services 441.04 1,403.48 1,454.33 1,620.00 1,620.00 .00
30-121-62-62-9-212-
76045
Furniture and Equip <$5,000 3,537.22 .00 830.34 1,250.00 1,250.00 .00
30-121-62-62-9-212-
76105
Supplies - Office 29,733.45 26,686.94 29,622.27 29,500.00 29,779.00 279.00
30-121-62-62-9-212-
78070
Inception of Lease - Capital Outlay .00 12,175.66 .00 .00 .00 .00
Program 212 - Exec Admin Services Totals $947,883.59 $967,146.37 $1,040,535.77 $879,027.00 $969,404.00 $90,377.00
Program 213 - Information Services
30-121-62-62-9-213-
73025
Communications Director Services 70,805.00 73,700.00 76,600.00 85,000.00 88,000.00 3,000.00
30-121-62-62-9-213-
73210
Special Report Services-Supt 35,598.32 28,032.30 36,966.12 50,853.00 50,853.00 .00
30-121-62-62-9-213-
74905
Information Technology Services-City 88,254.48 92,247.24 104,875.56 97,207.00 99,671.00 2,464.00
Program 213 - Information Services Totals $194,657.80 $193,979.54 $218,441.68 $233,060.00 $238,524.00 $5,464.00
Program 214 - Personnel Services
30-121-62-62-9-214-
71110
Compensation-Administrative 116,064.96 124,221.96 131,736.54 133,040.00 142,513.00 9,473.00
30-121-62-62-9-214-
71150
Compensation-Clerical 73,043.25 81,573.46 86,517.69 136,980.00 131,986.00 (4,994.00)
30-121-62-62-9-214-
71200
Compensation-OT 896.69 489.22 497.74 750.00 750.00 .00
30-121-62-62-9-214-
71625
Compensation-Travel Allowance 1,200.00 1,200.00 1,250.00 1,200.00 1,200.00 .00
30-121-62-62-9-214-
71665
Bonus Payments To Teachers .00 2,322.00 .00 .00 .00 .00
30-121-62-62-9-214-
72100
FICA 13,573.54 15,005.73 16,086.39 20,806.00 21,148.00 342.00
30-121-62-62-9-214-
72210
VRS Pension Contribution 31,133.16 34,143.96 36,208.98 44,877.00 45,622.00 745.00
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Page 198 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 21,605.40 24,178.98 25,556.76 26,154.00 26,154.00 .00
30-121-62-62-9-214-
72400
VRS Group Life Insurance 2,510.28 2,752.80 2,919.42 3,618.00 3,239.00 (379.00)
30-121-62-62-9-214-
72700
Workers Compensation 8,310.00 16,565.00 17,168.00 .00 .00 .00
30-121-62-62-9-214-
72750
VRS Retiree Health Care Credit 2,266.68 2,485.92 2,636.16 3,267.00 3,321.00 54.00
30-121-62-62-9-214-
73065
Employee Assistance Plan 5,325.00 7,200.00 7,506.26 7,688.00 7,688.00 .00
30-121-62-62-9-214-
73110
Pre-Employment Checks 4,526.00 4,526.00 4,407.00 7,779.00 7,779.00 .00
30-121-62-62-9-214-
73120
Recruiting Fees 525.00 909.50 4,354.84 4,275.00 7,875.00 3,600.00
30-121-62-62-9-214-
73235
Professional Development -NBC
Certification Fees
1,485.00 .00 2,538.75 7,200.00 7,200.00 .00
30-121-62-62-9-214-
73265
Teacher Licensing (950.00)1,200.00 (450.00)250.00 250.00 .00
30-121-62-62-9-214-
75517
Travel-Director of Human Resources 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 2,000.00 .00 (2,000.00)
Program 214 - Personnel Services Totals $285,291.86 $320,281.71 $340,053.94 $402,824.00 $409,665.00 $6,841.00
Program 216 - Fiscal Services
30-121-62-62-9-216-
71110
Compensation-Administrative 116,064.96 124,221.96 131,736.54 133,040.00 142,513.00 9,473.00
30-121-62-62-9-216-
71150
Compensation-Clerical 100,487.83 111,327.42 118,160.64 118,980.00 165,129.00 46,149.00
30-121-62-62-9-216-
71200
Compensation-OT 795.47 397.72 437.84 750.00 750.00 .00
30-121-62-62-9-216-
71625
Compensation-Travel Allowance 1,200.00 1,200.00 1,350.00 1,200.00 1,200.00 .00
30-121-62-62-9-216-
71665
Bonus Payments To Teachers .00 3,870.00 .00 .00 .00 .00
30-121-62-62-9-216-
72100
FICA 15,259.51 16,951.79 17,856.65 19,429.00 23,684.00 4,255.00
30-121-62-62-9-216-
72210
VRS Pension Contribution 35,891.16 39,109.80 41,475.18 41,886.00 39,130.00 (2,756.00)
30-121-62-62-9-216-
72220
VRS Hybrid Pension Contribution .00 .00 .00 .00 12,000.00 12,000.00
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Page 199 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
72300
Group Health and Dental Insurance 20,686.02 23,534.22 25,008.72 26,153.00 26,153.00 .00
30-121-62-62-9-216-
72400
VRS Group Life Insurance 2,893.68 3,153.24 3,343.92 3,377.00 3,630.00 253.00
30-121-62-62-9-216-
72750
VRS Retiree Health Care Credit 2,613.00 2,847.36 3,019.62 3,049.00 3,722.00 673.00
30-121-62-62-9-216-
73005
Audit Fees 11,919.86 14,125.00 10,625.00 16,063.00 14,910.00 (1,153.00)
30-121-62-62-9-216-
73037
Contractual Services - Other 3,853.00 3,362.00 3,179.00 3,529.00 3,728.00 199.00
30-121-62-62-9-216-
75513
Travel-Director of Business 2,390.30 2,045.45 1,648.58 3,800.00 3,000.00 (800.00)
Program 216 - Fiscal Services Totals $314,054.79 $346,145.96 $357,841.69 $371,256.00 $439,549.00 $68,293.00
Level 9 - District Wide Totals $1,874,647.26 $1,935,325.74 $2,083,794.08 $2,020,936.00 $2,194,672.00 $173,736.00
Sub-Function 62 - Admin, Attend. & Health Totals $1,874,647.26 $1,935,325.74 $2,083,794.08 $2,020,936.00 $2,194,672.00 $173,736.00
Function 62 - Administration, Attend. & Health
Totals
$1,874,647.26 $1,935,325.74 $2,083,794.08 $2,020,936.00 $2,194,672.00 $173,736.00
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 3,337.50 2,405.88 2,734.50 7,500.00 7,500.00 .00
30-121-64-64-9-420-
71190
Compensation-Custodians 28,188.39 30,045.32 36,161.11 35,700.00 38,242.00 2,542.00
30-121-64-64-9-420-
71191
Compensation - Const/Maint Mgr 47,603.10 37,992.03 2,803.68 .00 .00 .00
30-121-64-64-9-420-
71200
Compensation-OT 1,615.99 1,100.38 1,456.86 1,000.00 1,000.00 .00
30-121-64-64-9-420-
71665
Bonus Payments To Teachers .00 3,870.00 .00 .00 .00 .00
30-121-64-64-9-420-
72100
FICA 6,097.13 5,792.45 3,201.46 3,381.00 3,576.00 195.00
30-121-64-64-9-420-
72210
VRS Pension Contribution 662.16 640.08 678.72 1,278.00 1,369.00 91.00
30-121-64-64-9-420-
72300
Group Health and Dental Insurance 7,502.40 8,529.96 9,061.92 11,738.00 11,738.00 .00
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FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
72400
VRS Group Life Insurance 385.80 446.64 473.70 478.00 451.00 (27.00)
30-121-64-64-9-420-
72600
Unemployment Compensation .00 .00 .00 9,000.00 9,000.00 .00
30-121-64-64-9-420-
72700
Workers Compensation 487.00 248.56 208.78 1,000.00 1,000.00 .00
30-121-64-64-9-420-
72750
VRS Retiree Health Care Credit 325.32 369.96 392.40 396.00 424.00 28.00
30-121-64-64-9-420-
72850
OPEB ARC 257.00 253.00 250.00 .00 .00 .00
30-121-64-64-9-420-
73180
Repair/Maint - Other Contracted 8,525.90 10,183.08 4,974.65 7,608.00 12,608.00 5,000.00
30-121-64-64-9-420-
73195
Safety and OSHA Training 541.00 520.00 .00 1,900.00 1,900.00 .00
30-121-64-64-9-420-
74900
Building Maintenance -City 22,328.77 16,775.36 23,078.56 18,300.00 18,300.00 .00
30-121-64-64-9-420-
75001
Telecom/ Internet Services 6,109.17 3,697.07 3,872.14 7,000.00 4,121.00 (2,879.00)
30-121-64-64-9-420-
75004
Utilities - Electric 24,626.13 28,904.53 33,071.58 30,000.00 31,800.00 1,800.00
30-121-64-64-9-420-
75005
Utilities - Natural Gas 2,768.11 5,362.75 4,205.18 5,000.00 3,320.00 (1,680.00)
30-121-64-64-9-420-
75009
Utilities - Water and Sewer 1,415.52 1,341.25 1,375.76 1,470.00 1,470.00 .00
30-121-64-64-9-420-
75302
Insurance -Property 69,010.00 69,215.00 65,974.00 73,431.00 105,431.00 32,000.00
30-121-64-64-9-420-
76110
Supplies - Operational 6,783.68 5,750.83 6,818.78 4,000.00 4,000.00 .00
Program 420 - Building Services Totals $238,570.07 $233,444.13 $200,793.78 $220,180.00 $257,250.00 $37,070.00
Level 9 - District Wide Totals $238,570.07 $233,444.13 $200,793.78 $220,180.00 $257,250.00 $37,070.00
Sub-Function 64 - Operation & Maintenance Totals $238,570.07 $233,444.13 $200,793.78 $220,180.00 $257,250.00 $37,070.00
Function 64 - Operation & Maintenance Totals $238,570.07 $233,444.13 $200,793.78 $220,180.00 $257,250.00 $37,070.00
Locations 121 - Central Administration Totals $2,113,217.33 $2,168,769.87 $2,284,587.86 $2,241,116.00 $2,451,922.00 $210,806.00
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Page 201 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
71131
Compensation-School Nurses 361,370.98 379,022.11 430,776.97 433,396.00 456,441.00 23,045.00
30-122-62-62-9-222-
71135
Compensation - Health and Behavioral .00 .00 77,888.52 129,530.00 138,123.00 8,593.00
30-122-62-62-9-222-
71520
Compensation-Substitutes 7,328.59 14,887.64 10,398.42 8,000.00 8,000.00 .00
30-122-62-62-9-222-
71651
Compensation - NBC Nurse Supplement .00 .00 2,500.00 .00 .00 .00
30-122-62-62-9-222-
71665
Bonus Payments To Teachers 6,000.00 9,288.00 .00 .00 .00 .00
30-122-62-62-9-222-
72100
FICA 26,631.96 28,183.26 36,972.73 43,676.00 46,096.00 2,420.00
30-122-62-62-9-222-
72210
VRS Pension Contribution 28,512.90 30,620.20 49,972.74 28,067.00 69,172.00 41,105.00
30-122-62-62-9-222-
72220
VRS Hybrid Pension Contribution 29,259.50 32,424.90 34,287.08 65,491.00 29,645.00 (35,846.00)
30-122-62-62-9-222-
72300
Group Health and Dental Insurance 34,033.04 50,628.04 70,882.52 44,958.00 44,958.00 .00
30-122-62-62-9-222-
72400
VRS Group Life Insurance 4,658.00 5,083.00 6,793.48 7,543.00 7,016.00 (527.00)
30-122-62-62-9-222-
72510
Hybrid Disability Insurance 419.00 464.30 490.96 .00 .00 .00
30-122-62-62-9-222-
72700
Workers Compensation 1,949.00 2,883.28 2,421.88 3,000.00 3,000.00 .00
30-122-62-62-9-222-
72750
VRS Retiree Health Care Credit 4,206.00 4,589.80 6,134.34 6,811.00 7,194.00 383.00
30-122-62-62-9-222-
72850
OPEB ARC 2,575.00 2,937.00 3,496.00 .00 .00 .00
30-122-62-62-9-222-
73037
Contractual Services - Other 4,178.00 4,445.43 5,392.00 4,080.00 5,600.00 1,520.00
30-122-62-62-9-222-
73055
Drug Testing Services/Pledge Program 9,658.51 15,000.06 17,327.90 20,673.00 20,673.00 .00
30-122-62-62-9-222-
73085
Maintenance of Records 9,394.30 12,635.45 20,309.82 11,500.00 11,500.00 .00
30-122-62-62-9-222-
73115
Printing Services 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 859.00 901.92 2,382.10 1,200.00 1,200.00 .00
30-122-62-62-9-222-
73260
Student Assistance Program 2,224.00 .00 3,118.48 5,000.00 5,000.00 .00
30-122-62-62-9-222-
75525
Travel - Health Services Staff 970.37 1,268.82 408.24 2,974.00 2,974.00 .00
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Page 202 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
76100
Supplies - Nursing 3,272.69 6,173.23 6,064.29 13,144.00 13,144.00 .00
Program 222 - Health Services Totals $539,572.34 $604,145.69 $790,556.47 $833,043.00 $873,736.00 $40,693.00
Program 223 - Psych Services
30-122-62-62-9-223-
71132
Compensation-Psychologists 217,328.40 246,772.80 262,203.46 264,284.00 279,023.00 14,739.00
30-122-62-62-9-223-
71665
Bonus Payments To Teachers .00 4,644.00 .00 .00 .00 .00
30-122-62-62-9-223-
72100
FICA 14,350.88 16,973.30 17,928.45 20,218.00 21,345.00 1,127.00
30-122-62-62-9-223-
72210
VRS Pension Contribution 36,120.06 41,013.62 43,544.30 43,924.00 46,374.00 2,450.00
30-122-62-62-9-223-
72300
Group Health and Dental Insurance 27,118.20 30,461.56 31,946.40 29,829.00 29,829.00 .00
30-122-62-62-9-223-
72400
VRS Group Life Insurance 2,912.14 3,306.76 3,510.74 3,541.00 3,292.00 (249.00)
30-122-62-62-9-223-
72750
VRS Retiree Health Care Credit 2,629.74 2,986.08 3,170.14 3,198.00 3,376.00 178.00
Program 223 - Psych Services Totals $300,459.42 $346,158.12 $362,303.49 $364,994.00 $383,239.00 $18,245.00
Program 224 - Speech/Audio Services
30-122-62-62-9-224-
71185
Compensation- Speech and Vision
Teachers
361,043.68 416,954.11 427,666.63 416,352.00 439,575.00 23,223.00
30-122-62-62-9-224-
71520
Compensation-Substitutes .00 .00 1,962.59 .00 .00 .00
30-122-62-62-9-224-
71665
Bonus Payments To Teachers .00 8,668.80 .00 .00 .00 .00
30-122-62-62-9-224-
72100
FICA 26,376.39 31,338.52 31,072.84 31,851.00 33,627.00 1,776.00
30-122-62-62-9-224-
72210
VRS Pension Contribution 37,966.48 47,094.77 41,997.17 48,438.00 51,140.00 2,702.00
30-122-62-62-9-224-
72220
VRS Hybrid Pension Contribution 21,128.50 22,333.67 27,929.03 20,759.00 21,917.00 1,158.00
30-122-62-62-9-224-
72300
Group Health and Dental Insurance 25,157.68 33,092.84 36,354.48 29,829.00 29,829.00 .00
30-122-62-62-9-224-
72400
VRS Group Life Insurance 4,764.65 5,597.67 5,637.81 5,579.00 5,187.00 (392.00)
30-122-62-62-9-224-
72510
Hybrid Disability Insurance 302.50 319.90 399.91 .00 .00 .00
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Page 203 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 224 - Speech/Audio Services
30-122-62-62-9-224-
72750
VRS Retiree Health Care Credit 4,302.50 5,054.73 5,090.94 5,038.00 5,319.00 281.00
Program 224 - Speech/Audio Services
Totals
$481,042.38 $570,455.01 $578,111.40 $557,846.00 $586,594.00 $28,748.00
Program 270 - Health Services-Partnership
30-122-62-62-9-270-
71131
Compensation-School Nurses .00 .00 .00 .00 46,978.00 46,978.00
30-122-62-62-9-270-
72100
FICA .00 .00 .00 .00 3,594.00 3,594.00
30-122-62-62-9-270-
72210
VRS Pension Contribution .00 .00 .00 .00 7,808.00 7,808.00
30-122-62-62-9-270-
72400
VRS Group Life Insurance .00 .00 .00 .00 554.00 554.00
30-122-62-62-9-270-
72750
VRS Retiree Health Care Credit .00 .00 .00 .00 568.00 568.00
Program 270 - Health Services-Partnership
Totals
$0.00 $0.00 $0.00 $0.00 $59,502.00 $59,502.00
Level 9 - District Wide Totals $1,321,074.14 $1,520,758.82 $1,730,971.36 $1,755,883.00 $1,903,071.00 $147,188.00
Sub-Function 62 - Admin, Attend. & Health Totals $1,321,074.14 $1,520,758.82 $1,730,971.36 $1,755,883.00 $1,903,071.00 $147,188.00
Function 62 - Administration, Attend. & Health
Totals
$1,321,074.14 $1,520,758.82 $1,730,971.36 $1,755,883.00 $1,903,071.00 $147,188.00
Locations 122 - Central Attend. & Health Totals $1,321,074.14 $1,520,758.82 $1,730,971.36 $1,755,883.00 $1,903,071.00 $147,188.00
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 64,112.19 74,820.93 78,615.65 119,430.00 149,803.00 30,373.00
30-130-63-63-9-310-
71173
Compensation-Transportation Supr 76,776.96 80,610.96 85,487.04 99,769.00 97,671.00 (2,098.00)
30-130-63-63-9-310-
71200
Compensation-OT 362.61 133.46 193.94 .00 .00 .00
30-130-63-63-9-310-
71665
Bonus Payments To Teachers .00 3,870.00 .00 .00 .00 .00
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FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 310 - Transportation Mgmt and Dir
30-130-63-63-9-310-
72100
FICA 10,125.26 11,610.48 12,077.65 16,769.00 18,932.00 2,163.00
30-130-63-63-9-310-
72210
VRS Pension Contribution 23,324.96 25,786.44 27,279.66 36,431.00 41,130.00 4,699.00
30-130-63-63-9-310-
72300
Group Health and Dental Insurance 21,060.93 23,146.26 24,456.48 19,886.00 19,886.00 .00
30-130-63-63-9-310-
72400
VRS Group Life Insurance 1,880.55 2,079.00 2,199.48 2,937.00 2,920.00 (17.00)
30-130-63-63-9-310-
72700
Workers Compensation 7,064.00 7,056.57 5,927.34 8,000.00 8,000.00 .00
30-130-63-63-9-310-
72750
VRS Retiree Health Care Credit 1,698.18 1,877.28 1,986.06 2,652.00 2,994.00 342.00
30-130-63-63-9-310-
72850
OPEB ARC 7,210.00 7,189.00 7,089.00 .00 .00 .00
30-130-63-63-9-310-
74900
Building Maintenance -City 1,675.73 1,524.95 1,500.48 2,000.00 2,000.00 .00
Program 310 - Transportation Mgmt and
Dir Totals
$215,291.37 $239,705.33 $246,812.78 $307,874.00 $343,336.00 $35,462.00
Program 320 - Vehicle Operation Services
30-130-63-63-9-320-
71170
Compensation-Bus Drivers 580,019.32 672,647.70 699,470.17 695,748.00 730,046.00 34,298.00
30-130-63-63-9-320-
71171
Compensation-Bus Drivers-Field Trips 69,583.59 85,987.73 87,482.80 38,000.00 53,000.00 15,000.00
30-130-63-63-9-320-
71172
Compensation-Bus Aides (96.84).00 .00 .00 .00 .00
30-130-63-63-9-320-
71174
Compensation-Substitute Bus Drivers 54,941.80 66,569.90 45,792.49 38,939.00 41,309.00 2,370.00
30-130-63-63-9-320-
71198
Compensation - SOL Summer School 14,009.26 15,095.77 15,021.75 12,500.00 12,500.00 .00
30-130-63-63-9-320-
71200
Compensation-OT 3,472.79 7,718.18 7,216.34 7,000.00 7,000.00 .00
30-130-63-63-9-320-
71522
Compensation-REWIP Retirees .00 .00 44.65 .00 1,697.00 1,697.00
30-130-63-63-9-320-
71665
Bonus Payments To Teachers 3,000.00 47,786.76 .00 .00 .00 .00
30-130-63-63-9-320-
72100
FICA 52,499.94 63,111.81 60,097.25 60,602.00 64,685.00 4,083.00
30-130-63-63-9-320-
72210
VRS Pension Contribution 5,810.05 3,930.70 4,866.58 7,472.00 7,841.00 369.00
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Page 205 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
72220
VRS Hybrid Pension Contribution 7,272.37 8,816.02 9,923.74 17,436.00 18,295.00 859.00
30-130-63-63-9-320-
72300
Group Health and Dental Insurance 162,632.18 173,553.29 196,014.66 230,779.00 230,779.00 .00
30-130-63-63-9-320-
72400
VRS Group Life Insurance 6,927.56 7,476.77 8,071.02 9,323.00 8,615.00 (708.00)
30-130-63-63-9-320-
72510
Hybrid Disability Insurance 1,393.75 1,863.07 2,108.68 .00 .00 .00
30-130-63-63-9-320-
72600
Unemployment Compensation .11 .00 .00 .00 .00 .00
30-130-63-63-9-320-
72750
VRS Retiree Health Care Credit 5,842.47 6,193.34 6,685.62 7,723.00 8,104.00 381.00
30-130-63-63-9-320-
72800
Termination Pay for Vac/Sick Leave 12,124.00 2,520.00 .00 .00 .00 .00
30-130-63-63-9-320-
73055
Drug Testing Services/Pledge Program 2,694.25 3,860.74 2,906.50 2,950.00 2,950.00 .00
30-130-63-63-9-320-
73070
Employee Physicals 4,223.00 6,744.00 6,379.00 2,580.00 2,580.00 .00
30-130-63-63-9-320-
73100
Parents-Sp Ed Transportation Payments 7,539.85 19,137.82 6,934.39 6,940.00 6,940.00 .00
30-130-63-63-9-320-
73255
Professional Development 1,683.73 2,688.82 1,478.15 4,000.00 4,500.00 500.00
30-130-63-63-9-320-
75304
Insurance - Motor Vehicle 19,560.00 19,918.00 19,038.00 21,132.00 21,132.00 .00
30-130-63-63-9-320-
76110
Supplies - Operational 3,256.39 5,124.55 5,301.57 5,050.00 4,800.00 (250.00)
30-130-63-63-9-320-
76125
Fuel and Lubricants 160,529.03 179,090.04 147,293.87 125,000.00 125,000.00 .00
Program 320 - Vehicle Operation Services
Totals
$1,178,918.60 $1,399,835.01 $1,332,127.23 $1,293,174.00 $1,351,773.00 $58,599.00
Program 330 - Transportation Monitoring Svcs
30-130-63-63-9-330-
71172
Compensation-Bus Aides 138,216.11 157,030.98 179,107.61 183,642.00 199,378.00 15,736.00
30-130-63-63-9-330-
71200
Compensation-OT 1,032.26 .00 .00 .00 .00 .00
30-130-63-63-9-330-
71520
Compensation-Substitutes 6,188.20 6,389.01 9,866.08 7,000.00 7,000.00 .00
30-130-63-63-9-330-
71522
Compensation-REWIP Retirees .00 .00 .00 1,696.00 1,697.00 1.00
30-130-63-63-9-330-
71665
Bonus Payments To Teachers .00 16,254.00 .00 .00 .00 .00
Run by Mandy Hall on 03/14/2025 12:39:09 PM Page 103 of 106
Page 206 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 330 - Transportation Monitoring Svcs
30-130-63-63-9-330-
72100
FICA 9,836.93 13,664.82 14,357.28 14,714.00 15,918.00 1,204.00
30-130-63-63-9-330-
72210
VRS Pension Contribution 926.90 782.58 632.10 1,972.00 2,141.00 169.00
30-130-63-63-9-330-
72220
VRS Hybrid Pension Contribution 2,143.69 2,554.41 3,055.16 4,602.00 4,996.00 394.00
30-130-63-63-9-330-
72300
Group Health and Dental Insurance 39,158.92 40,213.88 39,910.96 44,744.00 44,744.00 .00
30-130-63-63-9-330-
72400
VRS Group Life Insurance 1,679.79 2,055.34 2,269.40 2,461.00 2,353.00 (108.00)
30-130-63-63-9-330-
72510
Hybrid Disability Insurance 449.35 594.61 720.48 .00 .00 .00
30-130-63-63-9-330-
72750
VRS Retiree Health Care Credit 1,416.33 1,702.44 1,880.02 2,038.00 2,213.00 175.00
30-130-63-63-9-330-
72800
Termination Pay for Vac/Sick Leave 3,600.00 .00 .00 .00 .00 .00
30-130-63-63-9-330-
73040
Crossing Guard Services 76,781.99 82,785.48 77,600.48 107,237.00 111,548.00 4,311.00
Program 330 - Transportation Monitoring
Svcs Totals
$281,430.47 $324,027.55 $329,399.57 $370,106.00 $391,988.00 $21,882.00
Program 340 - Vehicle Maintenance Services
30-130-63-63-9-340-
71190
Compensation-Custodians 29,346.07 32,691.79 34,643.70 34,987.00 15,324.00 (19,663.00)
30-130-63-63-9-340-
72100
FICA 2,168.65 2,314.96 2,593.36 2,677.00 1,172.00 (1,505.00)
30-130-63-63-9-340-
72210
VRS Pension Contribution 674.88 627.24 665.16 1,253.00 549.00 (704.00)
30-130-63-63-9-340-
72300
Group Health and Dental Insurance 7,502.40 8,529.96 9,061.92 8,667.00 8,667.00 .00
30-130-63-63-9-340-
72400
VRS Group Life Insurance 393.24 437.76 464.22 469.00 181.00 (288.00)
30-130-63-63-9-340-
72750
VRS Retiree Health Care Credit 331.56 362.64 384.54 388.00 170.00 (218.00)
30-130-63-63-9-340-
73180
Repair/Maint - Other Contracted 24,623.47 22,058.73 16,809.76 1,000.00 4,100.00 3,100.00
30-130-63-63-9-340-
74915
Vehicle Maintenance- City 162,343.98 181,606.50 219,831.93 180,000.00 180,000.00 .00
Program 340 - Vehicle Maintenance
Services Totals
$227,384.25 $248,629.58 $284,454.59 $229,441.00 $210,163.00 ($19,278.00)
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Page 207 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 350 - Bus Regular Purchases
30-130-63-63-9-350-
78030
School Buses and Other Vehicles 339,513.00 73,087.00 16,500.00 275,505.00 289,526.00 14,021.00
Program 350 - Bus Regular Purchases
Totals
$339,513.00 $73,087.00 $16,500.00 $275,505.00 $289,526.00 $14,021.00
Level 9 - District Wide Totals $2,242,537.69 $2,285,284.47 $2,209,294.17 $2,476,100.00 $2,586,786.00 $110,686.00
Sub-Function 63 - Pupil Transportation Totals $2,242,537.69 $2,285,284.47 $2,209,294.17 $2,476,100.00 $2,586,786.00 $110,686.00
Function 63 - Pupil Transportation Totals $2,242,537.69 $2,285,284.47 $2,209,294.17 $2,476,100.00 $2,586,786.00 $110,686.00
Locations 130 - Transportation Totals $2,242,537.69 $2,285,284.47 $2,209,294.17 $2,476,100.00 $2,586,786.00 $110,686.00
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-
79311
Transfer To School Capital Projects Fund 4,261,624.00 1,236,052.00 710,267.00 .00 .00 .00
30-170-67-67-9-720-
79313
Transfer to School Reserve Fund 660,871.00 718,049.00 187,181.00 .00 .00 .00
30-170-67-67-9-720-
79318
Transfer To School Grants Fund .00 .00 97,500.00 .00 .00 .00
30-170-67-67-9-720-
79400
Lease Obligation Principal .00 15,698.60 32,033.33 87,750.00 79,000.00 (8,750.00)
30-170-67-67-9-720-
79405
Subscription Liability Principal .00 131,496.76 34,059.30 .00 .00 .00
30-170-67-67-9-720-
79410
Lease Obligation Interest .00 1,674.16 2,712.05 10,947.00 10,000.00 (947.00)
30-170-67-67-9-720-
79598
Pay Increase .00 .00 .00 1,505,495.00 405,000.00 (1,100,495.00)
30-170-67-67-9-720-
79599
Health Insurance Increase .00 .00 .00 259,008.00 .00 (259,008.00)
30-170-67-67-9-720-
79999
Contingencies .00 .00 .00 .00 50,000.00 50,000.00
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Page 208 of 412
FY 26 Operating Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 Totals $4,922,495.00 $2,102,970.52 $1,063,752.68 $1,863,200.00 $544,000.00 ($1,319,200.00)
Level 9 - District Wide Totals $4,922,495.00 $2,102,970.52 $1,063,752.68 $1,863,200.00 $544,000.00 ($1,319,200.00)
Sub-Function 67 - Debt Service & Transfers Totals $4,922,495.00 $2,102,970.52 $1,063,752.68 $1,863,200.00 $544,000.00 ($1,319,200.00)
Function 67 - Debt Service & Fund Transfers Totals $4,922,495.00 $2,102,970.52 $1,063,752.68 $1,863,200.00 $544,000.00 ($1,319,200.00)
Locations 170 - Non-Departmental Totals $4,922,495.00 $2,102,970.52 $1,063,752.68 $1,863,200.00 $544,000.00 ($1,319,200.00)
EXPENSE TOTALS $49,522,578.30 $50,327,024.43 $54,522,795.18 $54,500,420.00 $59,545,236.00 $5,044,816.00
Fund 30 - School General Fund Totals
REVENUE TOTALS $46,595,696.17 $49,257,564.62 $55,644,320.11 $54,500,420.00 $59,545,236.00 $5,044,816.00
EXPENSE TOTALS $49,522,578.30 $50,327,024.43 $54,522,795.18 $54,500,420.00 $59,545,236.00 $5,044,816.00
Fund 30 - School General Fund Totals ($2,926,882.13)($1,069,459.81)$1,121,524.93 $0.00 $0.00 $0.00
Net Grand Totals
REVENUE GRAND TOTALS $46,595,696.17 $49,257,564.62 $55,644,320.11 $54,500,420.00 $59,545,236.00 $5,044,816.00
EXPENSE GRAND TOTALS $49,522,578.30 $50,327,024.43 $54,522,795.18 $54,500,420.00 $59,545,236.00 $5,044,816.00
Net Grand Totals ($2,926,882.13)($1,069,459.81)$1,121,524.93 $0.00 $0.00 $0.00
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Page 209 of 412
FY 26 Grant Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 .00 450,000.00 450,000.00 .00
Program 000 - General Revenue Totals $0.00 $0.00 $0.00 $450,000.00 $450,000.00 $0.00
Level 9 - District Wide Totals $0.00 $0.00 $0.00 $450,000.00 $450,000.00 $0.00
Sub-Function 00 - Revenues Totals $0.00 $0.00 $0.00 $450,000.00 $450,000.00 $0.00
Function 00 - Revenue Totals $0.00 $0.00 $0.00 $450,000.00 $450,000.00 $0.00
Locations 110 - Central Instruction Totals $0.00 $0.00 $0.00 $450,000.00 $450,000.00 $0.00
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 8,233.25 8,203.00 8,173.37 8,174.00 8,027.00 (147.00)
Program 000 - General Revenue Totals $8,233.25 $8,203.00 $8,173.37 $8,174.00 $8,027.00 ($147.00)
Level 9 - District Wide Totals $8,233.25 $8,203.00 $8,173.37 $8,174.00 $8,027.00 ($147.00)
Sub-Function 00 - Revenues Totals $8,233.25 $8,203.00 $8,173.37 $8,174.00 $8,027.00 ($147.00)
Function 00 - Revenue Totals $8,233.25 $8,203.00 $8,173.37 $8,174.00 $8,027.00 ($147.00)
Locations 200 - ISAEP Grant Totals $8,233.25 $8,203.00 $8,173.37 $8,174.00 $8,027.00 ($147.00)
Department 201 - Summer Manufacturing Camp
Function 00 - Revenue
Sub-Function 00 - Revenues
Level 9 - District Wide
Program 000 - General Revenue
32-201-00-00-9-000-
63061
Summer Manufacturing Camp (Spark
Force)
.00 .00 .00 .00 8,000.00 8,000.00
Program 000 - General Revenue Totals $0.00 $0.00 $0.00 $0.00 $8,000.00 $8,000.00
Level 9 - District Wide Totals $0.00 $0.00 $0.00 $0.00 $8,000.00 $8,000.00
Sub-Function 00 - Revenues Totals $0.00 $0.00 $0.00 $0.00 $8,000.00 $8,000.00
Function 00 - Revenue Totals $0.00 $0.00 $0.00 $0.00 $8,000.00 $8,000.00
Department 201 - Summer Manufacturing Camp Totals $0.00 $0.00 $0.00 $0.00 $8,000.00 $8,000.00
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Page 210 of 412
FY 26 Grant Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
REVENUE
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 .00 159,000.00 148,000.00 (11,000.00)
Program 000 - General Revenue Totals $0.00 $0.00 $0.00 $159,000.00 $148,000.00 ($11,000.00)
Level 9 - District Wide Totals $0.00 $0.00 $0.00 $159,000.00 $148,000.00 ($11,000.00)
Sub-Function 00 - Revenues Totals $0.00 $0.00 $0.00 $159,000.00 $148,000.00 ($11,000.00)
Function 00 - Revenue Totals $0.00 $0.00 $0.00 $159,000.00 $148,000.00 ($11,000.00)
Locations 205 - Youth Tobacco Use Prevention Totals $0.00 $0.00 $0.00 $159,000.00 $148,000.00 ($11,000.00)
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 75,854.33 70,162.67 11,025.00 .00 .00 .00
Program 000 - General Revenue Totals $75,854.33 $70,162.67 $11,025.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $75,854.33 $70,162.67 $11,025.00 $0.00 $0.00 $0.00
Sub-Function 00 - Revenues Totals $75,854.33 $70,162.67 $11,025.00 $0.00 $0.00 $0.00
Function 00 - Revenue Totals $75,854.33 $70,162.67 $11,025.00 $0.00 $0.00 $0.00
Locations 220 - Race To GED Grant Totals $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
17,274.46 14,526.54 15,057.24 19,331.00 19,046.00 (285.00)
Program 000 - General Revenue Totals $17,274.46 $14,526.54 $15,057.24 $19,331.00 $19,046.00 ($285.00)
Level 9 - District Wide Totals $17,274.46 $14,526.54 $15,057.24 $19,331.00 $19,046.00 ($285.00)
Sub-Function 00 - Revenues Totals $17,274.46 $14,526.54 $15,057.24 $19,331.00 $19,046.00 ($285.00)
Function 00 - Revenue Totals $17,274.46 $14,526.54 $15,057.24 $19,331.00 $19,046.00 ($285.00)
Locations 230 - Preschool Mini Grants Totals $17,274.46 $14,526.54 $15,057.24 $19,331.00 $19,046.00 ($285.00)
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Page 211 of 412
FY 26 Grant Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
61115
Adult Education 38,462.42 38,462.42 .00 .00 .00 .00
32-240-00-00-9-000-
61121
Adult Literacy 77,284.23 87,638.27 .00 .00 .00 .00
32-240-00-00-9-000-
62300
Adult Basic Ed 84.002 376,403.23 309,910.13 3,867.00 .00 .00 .00
32-240-00-00-9-000-
62305
Corrections Ed & Other Institutionalized
Indivs 84.002A
2,000.00 2,000.00 .00 .00 .00 .00
Program 000 - General Revenue Totals $494,149.88 $438,010.82 $3,867.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $494,149.88 $438,010.82 $3,867.00 $0.00 $0.00 $0.00
Sub-Function 00 - Revenues Totals $494,149.88 $438,010.82 $3,867.00 $0.00 $0.00 $0.00
Function 00 - Revenue Totals $494,149.88 $438,010.82 $3,867.00 $0.00 $0.00 $0.00
Locations 240 - Adult Basic Education Grant Totals $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 84.010 560,147.94 615,758.69 564,547.56 561,811.00 597,820.00 36,009.00
Program 000 - General Revenue Totals $560,147.94 $615,758.69 $564,547.56 $561,811.00 $597,820.00 $36,009.00
Level 9 - District Wide Totals $560,147.94 $615,758.69 $564,547.56 $561,811.00 $597,820.00 $36,009.00
Sub-Function 00 - Revenues Totals $560,147.94 $615,758.69 $564,547.56 $561,811.00 $597,820.00 $36,009.00
Function 00 - Revenue Totals $560,147.94 $615,758.69 $564,547.56 $561,811.00 $597,820.00 $36,009.00
Locations 250 - ESEA Title I Grant Totals $560,147.94 $615,758.69 $564,547.56 $561,811.00 $597,820.00 $36,009.00
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Page 212 of 412
FY 26 Grant Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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
150,924.63 95,698.19 85,020.81 106,293.00 150,338.00 44,045.00
Program 000 - General Revenue Totals $150,924.63 $95,698.19 $85,020.81 $106,293.00 $150,338.00 $44,045.00
Level 9 - District Wide Totals $150,924.63 $95,698.19 $85,020.81 $106,293.00 $150,338.00 $44,045.00
Sub-Function 00 - Revenues Totals $150,924.63 $95,698.19 $85,020.81 $106,293.00 $150,338.00 $44,045.00
Function 00 - Revenue Totals $150,924.63 $95,698.19 $85,020.81 $106,293.00 $150,338.00 $44,045.00
Locations 270 - ESEA II A Teacher Qual Grant Totals $150,924.63 $95,698.19 $85,020.81 $106,293.00 $150,338.00 $44,045.00
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 18,527.23 16,396.01 11,755.54 19,699.00 25,945.00 6,246.00
32-280-00-00-9-000-
62065
Title III A Immigrant Children & Youth
84.365
656.68 462.90 .00 .00 .00 .00
Program 000 - General Revenue Totals $19,183.91 $16,858.91 $11,755.54 $19,699.00 $25,945.00 $6,246.00
Level 9 - District Wide Totals $19,183.91 $16,858.91 $11,755.54 $19,699.00 $25,945.00 $6,246.00
Sub-Function 00 - Revenues Totals $19,183.91 $16,858.91 $11,755.54 $19,699.00 $25,945.00 $6,246.00
Function 00 - Revenue Totals $19,183.91 $16,858.91 $11,755.54 $19,699.00 $25,945.00 $6,246.00
Locations 280 - ESEA III A Grant Totals $19,183.91 $16,858.91 $11,755.54 $19,699.00 $25,945.00 $6,246.00
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 84.027 907,867.24 935,640.09 725,510.89 850,498.00 829,932.00 (20,566.00)
Program 000 - General Revenue Totals $907,867.24 $935,640.09 $725,510.89 $850,498.00 $829,932.00 ($20,566.00)
Level 9 - District Wide Totals $907,867.24 $935,640.09 $725,510.89 $850,498.00 $829,932.00 ($20,566.00)
Sub-Function 00 - Revenues Totals $907,867.24 $935,640.09 $725,510.89 $850,498.00 $829,932.00 ($20,566.00)
Function 00 - Revenue Totals $907,867.24 $935,640.09 $725,510.89 $850,498.00 $829,932.00 ($20,566.00)
Locations 300 - Flow Thru Title VI B Grant Totals $907,867.24 $935,640.09 $725,510.89 $850,498.00 $829,932.00 ($20,566.00)
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Page 213 of 412
FY 26 Grant Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
REVENUE
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 58,864.60 56,618.30 59,221.56 58,497.00 59,064.00 567.00
Program 000 - General Revenue Totals $58,864.60 $56,618.30 $59,221.56 $58,497.00 $59,064.00 $567.00
Level 9 - District Wide Totals $58,864.60 $56,618.30 $59,221.56 $58,497.00 $59,064.00 $567.00
Sub-Function 00 - Revenues Totals $58,864.60 $56,618.30 $59,221.56 $58,497.00 $59,064.00 $567.00
Function 00 - Revenue Totals $58,864.60 $56,618.30 $59,221.56 $58,497.00 $59,064.00 $567.00
Locations 310 - Perkins Vocational Ed Grant Totals $58,864.60 $56,618.30 $59,221.56 $58,497.00 $59,064.00 $567.00
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 90,564.83 87,502.17 34,865.00 .00 .00 .00
32-340-00-00-9-000-
63008
Transfer From School Operating Fund .00 .00 37,500.00 .00 .00 .00
Program 000 - General Revenue Totals $90,564.83 $87,502.17 $72,365.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $90,564.83 $87,502.17 $72,365.00 $0.00 $0.00 $0.00
Sub-Function 00 - Revenues Totals $90,564.83 $87,502.17 $72,365.00 $0.00 $0.00 $0.00
Function 00 - Revenue Totals $90,564.83 $87,502.17 $72,365.00 $0.00 $0.00 $0.00
Locations 340 - School Security Grant Totals $90,564.83 $87,502.17 $72,365.00 $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 16,265.69 .00 .00 .00 .00
Program 000 - General Revenue Totals $0.00 $16,265.69 $0.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $0.00 $16,265.69 $0.00 $0.00 $0.00 $0.00
Sub-Function 00 - Revenues Totals $0.00 $16,265.69 $0.00 $0.00 $0.00 $0.00
Function 00 - Revenue Totals $0.00 $16,265.69 $0.00 $0.00 $0.00 $0.00
Locations 380 - Plugged In Virginia Totals $0.00 $16,265.69 $0.00 $0.00 $0.00 $0.00
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Page 214 of 412
FY 26 Grant Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
61615
Virginia Preschool Initiative Grant 240281 214,183.00 236,489.00 453,002.00 493,994.00 717,281.00 223,287.00
Program 000 - General Revenue Totals $214,183.00 $236,489.00 $453,002.00 $493,994.00 $717,281.00 $223,287.00
Level 9 - District Wide Totals $214,183.00 $236,489.00 $453,002.00 $493,994.00 $717,281.00 $223,287.00
Sub-Function 00 - Revenues Totals $214,183.00 $236,489.00 $453,002.00 $493,994.00 $717,281.00 $223,287.00
Function 00 - Revenue Totals $214,183.00 $236,489.00 $453,002.00 $493,994.00 $717,281.00 $223,287.00
Locations 400 - VA Preschool Initiative Grants Totals $214,183.00 $236,489.00 $453,002.00 $493,994.00 $717,281.00 $223,287.00
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
296.04 .00 .00 .00 .00 .00
Program 000 - General Revenue Totals $296.04 $0.00 $0.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $296.04 $0.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 00 - Revenues Totals $296.04 $0.00 $0.00 $0.00 $0.00 $0.00
Function 00 - Revenue Totals $296.04 $0.00 $0.00 $0.00 $0.00 $0.00
Locations 410 - Health Profession Opportunity Totals $296.04 $0.00 $0.00 $0.00 $0.00 $0.00
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 19,962.21 17,953.95 .00 .00 .00 .00
32-420-00-00-9-000-
61621
PBIS of the VTSS Carryover 240427 .00 .00 18,955.23 .00 .00 .00
Program 000 - General Revenue Totals $19,962.21 $17,953.95 $18,955.23 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $19,962.21 $17,953.95 $18,955.23 $0.00 $0.00 $0.00
Sub-Function 00 - Revenues Totals $19,962.21 $17,953.95 $18,955.23 $0.00 $0.00 $0.00
Function 00 - Revenue Totals $19,962.21 $17,953.95 $18,955.23 $0.00 $0.00 $0.00
Locations 420 - PBIS of the VTSS Totals $19,962.21 $17,953.95 $18,955.23 $0.00 $0.00 $0.00
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Page 215 of 412
FY 26 Grant Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
REVENUE
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
44,082.35 40,676.28 18,310.87 44,008.00 64,363.00 20,355.00
Program 000 - General Revenue Totals $44,082.35 $40,676.28 $18,310.87 $44,008.00 $64,363.00 $20,355.00
Level 9 - District Wide Totals $44,082.35 $40,676.28 $18,310.87 $44,008.00 $64,363.00 $20,355.00
Sub-Function 00 - Revenues Totals $44,082.35 $40,676.28 $18,310.87 $44,008.00 $64,363.00 $20,355.00
Function 00 - Revenue Totals $44,082.35 $40,676.28 $18,310.87 $44,008.00 $64,363.00 $20,355.00
Locations 440 - Student Supp & Acad Achievement
Totals
$44,082.35 $40,676.28 $18,310.87 $44,008.00 $64,363.00 $20,355.00
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-
61402
Year Round School Start-Up Grant 113,161.10 314,944.87 194,525.94 .00 300,000.00 300,000.00
32-460-00-00-9-000-
61404
Year Round School Start-Up Grant
Carryover
237,258.30 .00 .00 .00 .00 .00
32-460-00-00-9-000-
63008
Transfer From School Operating Fund .00 .00 60,000.00 .00 .00 .00
Program 000 - General Revenue Totals $350,419.40 $314,944.87 $254,525.94 $0.00 $300,000.00 $300,000.00
Level 9 - District Wide Totals $350,419.40 $314,944.87 $254,525.94 $0.00 $300,000.00 $300,000.00
Sub-Function 00 - Revenues Totals $350,419.40 $314,944.87 $254,525.94 $0.00 $300,000.00 $300,000.00
Function 00 - Revenue Totals $350,419.40 $314,944.87 $254,525.94 $0.00 $300,000.00 $300,000.00
Locations 460 - Year Round School Totals $350,419.40 $314,944.87 $254,525.94 $0.00 $300,000.00 $300,000.00
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Page 216 of 412
FY 26 Grant Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 149,341.45 .00 .00 .00 .00 .00
Program 000 - General Revenue Totals $149,341.45 $0.00 $0.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $149,341.45 $0.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 00 - Revenues Totals $149,341.45 $0.00 $0.00 $0.00 $0.00 $0.00
Function 00 - Revenue Totals $149,341.45 $0.00 $0.00 $0.00 $0.00 $0.00
Locations 480 - CARES Act Totals $149,341.45 $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 95,765.98 18,803.72 .00 .00 .00 .00
Program 000 - General Revenue Totals $95,765.98 $18,803.72 $0.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $95,765.98 $18,803.72 $0.00 $0.00 $0.00 $0.00
Sub-Function 00 - Revenues Totals $95,765.98 $18,803.72 $0.00 $0.00 $0.00 $0.00
Function 00 - Revenue Totals $95,765.98 $18,803.72 $0.00 $0.00 $0.00 $0.00
Locations 500 - CARES GEER 84.425C Totals $95,765.98 $18,803.72 $0.00 $0.00 $0.00 $0.00
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
15,940.02 .00 .00 .00 .00 .00
Program 000 - General Revenue Totals $15,940.02 $0.00 $0.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $15,940.02 $0.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 00 - Revenues Totals $15,940.02 $0.00 $0.00 $0.00 $0.00 $0.00
Function 00 - Revenue Totals $15,940.02 $0.00 $0.00 $0.00 $0.00 $0.00
Locations 510 - CARES ESSER 84.425D Totals $15,940.02 $0.00 $0.00 $0.00 $0.00 $0.00
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Page 217 of 412
FY 26 Grant Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
REVENUE
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 30,000.00 30,000.00 .00
Program 000 - General Revenue Totals $30,000.00 $30,000.00 $30,000.00 $30,000.00 $30,000.00 $0.00
Level 9 - District Wide Totals $30,000.00 $30,000.00 $30,000.00 $30,000.00 $30,000.00 $0.00
Sub-Function 00 - Revenues Totals $30,000.00 $30,000.00 $30,000.00 $30,000.00 $30,000.00 $0.00
Function 00 - Revenue Totals $30,000.00 $30,000.00 $30,000.00 $30,000.00 $30,000.00 $0.00
Locations 520 - Jobs for VA Graduates-JVG Grant
Totals
$30,000.00 $30,000.00 $30,000.00 $30,000.00 $30,000.00 $0.00
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 1,241,086.17 384,882.29 1,990.00 .00 .00 .00
Program 000 - General Revenue Totals $1,241,086.17 $384,882.29 $1,990.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $1,241,086.17 $384,882.29 $1,990.00 $0.00 $0.00 $0.00
Sub-Function 00 - Revenues Totals $1,241,086.17 $384,882.29 $1,990.00 $0.00 $0.00 $0.00
Function 00 - Revenue Totals $1,241,086.17 $384,882.29 $1,990.00 $0.00 $0.00 $0.00
Locations 530 - CRRSA ESSER II 84.425D Totals $1,241,086.17 $384,882.29 $1,990.00 $0.00 $0.00 $0.00
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 1,016,797.34 1,557,866.25 1,149,384.63 185,000.00 .00 (185,000.00)
Program 000 - General Revenue Totals $1,016,797.34 $1,557,866.25 $1,149,384.63 $185,000.00 $0.00 ($185,000.00)
Level 9 - District Wide Totals $1,016,797.34 $1,557,866.25 $1,149,384.63 $185,000.00 $0.00 ($185,000.00)
Sub-Function 00 - Revenues Totals $1,016,797.34 $1,557,866.25 $1,149,384.63 $185,000.00 $0.00 ($185,000.00)
Function 00 - Revenue Totals $1,016,797.34 $1,557,866.25 $1,149,384.63 $185,000.00 $0.00 ($185,000.00)
Locations 540 - CRRSA ESSER III 84.425U Totals $1,016,797.34 $1,557,866.25 $1,149,384.63 $185,000.00 $0.00 ($185,000.00)
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Page 218 of 412
FY 26 Grant Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
REVENUE
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 2,260.65 .00 .00 .00 .00 .00
Program 000 - General Revenue Totals $2,260.65 $0.00 $0.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $2,260.65 $0.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 00 - Revenues Totals $2,260.65 $0.00 $0.00 $0.00 $0.00 $0.00
Function 00 - Revenue Totals $2,260.65 $0.00 $0.00 $0.00 $0.00 $0.00
Locations 550 - Goodwill YouthBuild 17.274 Totals $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 74,137.81 110,467.07 .00 .00 .00 .00
Program 000 - General Revenue Totals $74,137.81 $110,467.07 $0.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $74,137.81 $110,467.07 $0.00 $0.00 $0.00 $0.00
Sub-Function 00 - Revenues Totals $74,137.81 $110,467.07 $0.00 $0.00 $0.00 $0.00
Function 00 - Revenue Totals $74,137.81 $110,467.07 $0.00 $0.00 $0.00 $0.00
Locations 570 - ARP Flow Thru 84.027X Totals $74,137.81 $110,467.07 $0.00 $0.00 $0.00 $0.00
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 32.009 648,725.00 .00 .00 .00 .00 .00
Program 000 - General Revenue Totals $648,725.00 $0.00 $0.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $648,725.00 $0.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 00 - Revenues Totals $648,725.00 $0.00 $0.00 $0.00 $0.00 $0.00
Function 00 - Revenue Totals $648,725.00 $0.00 $0.00 $0.00 $0.00 $0.00
Locations 580 - Emergency Connectivity 32.009 Totals $648,725.00 $0.00 $0.00 $0.00 $0.00 $0.00
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Page 219 of 412
FY 26 Grant Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
REVENUE
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 32.009 459,675.00 .00 .00 .00 .00 .00
Program 000 - General Revenue Totals $459,675.00 $0.00 $0.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $459,675.00 $0.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 00 - Revenues Totals $459,675.00 $0.00 $0.00 $0.00 $0.00 $0.00
Function 00 - Revenue Totals $459,675.00 $0.00 $0.00 $0.00 $0.00 $0.00
Locations 581 - Emergency Connectivity II 32.009
Totals
$459,675.00 $0.00 $0.00 $0.00 $0.00 $0.00
Locations 582 - Emergency ConnectivityIII 32.009
Function 00 - Revenue
Sub-Function 00 - Revenues
Level 9 - District Wide
Program 000 - General Revenue
32-582-00-00-9-000-
62453
Emergency Connectivity III 32.009 .00 .00 30,000.00 .00 .00 .00
Program 000 - General Revenue Totals $0.00 $0.00 $30,000.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $0.00 $0.00 $30,000.00 $0.00 $0.00 $0.00
Sub-Function 00 - Revenues Totals $0.00 $0.00 $30,000.00 $0.00 $0.00 $0.00
Function 00 - Revenue Totals $0.00 $0.00 $30,000.00 $0.00 $0.00 $0.00
Locations 582 - Emergency ConnectivityIII 32.009
Totals
$0.00 $0.00 $30,000.00 $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
8,344.81 7,494.66 .00 .00 .00 .00
Program 000 - General Revenue Totals $8,344.81 $7,494.66 $0.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $8,344.81 $7,494.66 $0.00 $0.00 $0.00 $0.00
Sub-Function 00 - Revenues Totals $8,344.81 $7,494.66 $0.00 $0.00 $0.00 $0.00
Function 00 - Revenue Totals $8,344.81 $7,494.66 $0.00 $0.00 $0.00 $0.00
Locations 590 - ARP Homeless II C&Y 84.425W Totals $8,344.81 $7,494.66 $0.00 $0.00 $0.00 $0.00
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Page 220 of 412
FY 26 Grant Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 44,976.36 90,293.85 256,378.44 237,471.00 .00 (237,471.00)
Program 000 - General Revenue Totals $44,976.36 $90,293.85 $256,378.44 $237,471.00 $0.00 ($237,471.00)
Level 9 - District Wide Totals $44,976.36 $90,293.85 $256,378.44 $237,471.00 $0.00 ($237,471.00)
Sub-Function 00 - Revenues Totals $44,976.36 $90,293.85 $256,378.44 $237,471.00 $0.00 ($237,471.00)
Function 00 - Revenue Totals $44,976.36 $90,293.85 $256,378.44 $237,471.00 $0.00 ($237,471.00)
Locations 600 - ARP ESSER III Set-Aside 84.425U
Totals
$44,976.36 $90,293.85 $256,378.44 $237,471.00 $0.00 ($237,471.00)
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
50,080.00 391,884.15 307,989.85 .00 .00 .00
Program 000 - General Revenue Totals $50,080.00 $391,884.15 $307,989.85 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $50,080.00 $391,884.15 $307,989.85 $0.00 $0.00 $0.00
Sub-Function 00 - Revenues Totals $50,080.00 $391,884.15 $307,989.85 $0.00 $0.00 $0.00
Function 00 - Revenue Totals $50,080.00 $391,884.15 $307,989.85 $0.00 $0.00 $0.00
Locations 610 - ARPA CSLFRF Ventilation 21.027
Totals
$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
12,836.71 .00 .00 .00 .00 .00
Program 000 - General Revenue Totals $12,836.71 $0.00 $0.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $12,836.71 $0.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 00 - Revenues Totals $12,836.71 $0.00 $0.00 $0.00 $0.00 $0.00
Function 00 - Revenue Totals $12,836.71 $0.00 $0.00 $0.00 $0.00 $0.00
Locations 620 - ESSER II Postsecondary SpEd Supp
Totals
$12,836.71 $0.00 $0.00 $0.00 $0.00 $0.00
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Page 221 of 412
FY 26 Grant Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 19,723.00 .00 .00 .00 .00
Program 000 - General Revenue Totals $0.00 $19,723.00 $0.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $0.00 $19,723.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 00 - Revenues Totals $0.00 $19,723.00 $0.00 $0.00 $0.00 $0.00
Function 00 - Revenue Totals $0.00 $19,723.00 $0.00 $0.00 $0.00 $0.00
Locations 630 - DCJS Digital Mapping Grant Totals $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 31,925.33 48,079.67 80,005.00 .00 (80,005.00)
Program 000 - General Revenue Totals $0.00 $31,925.33 $48,079.67 $80,005.00 $0.00 ($80,005.00)
Level 9 - District Wide Totals $0.00 $31,925.33 $48,079.67 $80,005.00 $0.00 ($80,005.00)
Sub-Function 00 - Revenues Totals $0.00 $31,925.33 $48,079.67 $80,005.00 $0.00 ($80,005.00)
Function 00 - Revenue Totals $0.00 $31,925.33 $48,079.67 $80,005.00 $0.00 ($80,005.00)
Locations 640 - School-Based Health 93.354 Totals $0.00 $31,925.33 $48,079.67 $80,005.00 $0.00 ($80,005.00)
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 16,928.27 .00 .00 .00 .00
Program 000 - General Revenue Totals $0.00 $16,928.27 $0.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $0.00 $16,928.27 $0.00 $0.00 $0.00 $0.00
Sub-Function 00 - Revenues Totals $0.00 $16,928.27 $0.00 $0.00 $0.00 $0.00
Function 00 - Revenue Totals $0.00 $16,928.27 $0.00 $0.00 $0.00 $0.00
Locations 650 - Epidem & Lab Capacity 93.323 Totals $0.00 $16,928.27 $0.00 $0.00 $0.00 $0.00
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Page 222 of 412
FY 26 Grant Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 .00 1,811.72 131,188.28 131,188.00 .00 (131,188.00)
Program 000 - General Revenue Totals $0.00 $1,811.72 $131,188.28 $131,188.00 $0.00 ($131,188.00)
Level 9 - District Wide Totals $0.00 $1,811.72 $131,188.28 $131,188.00 $0.00 ($131,188.00)
Sub-Function 00 - Revenues Totals $0.00 $1,811.72 $131,188.28 $131,188.00 $0.00 ($131,188.00)
Function 00 - Revenue Totals $0.00 $1,811.72 $131,188.28 $131,188.00 $0.00 ($131,188.00)
Locations 660 - Community Schools Grant 84.215J
Totals
$0.00 $1,811.72 $131,188.28 $131,188.00 $0.00 ($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 .00 239,568.73 195,900.00 206,441.00 10,541.00
Program 000 - General Revenue Totals $0.00 $0.00 $239,568.73 $195,900.00 $206,441.00 $10,541.00
Level 9 - District Wide Totals $0.00 $0.00 $239,568.73 $195,900.00 $206,441.00 $10,541.00
Sub-Function 00 - Revenues Totals $0.00 $0.00 $239,568.73 $195,900.00 $206,441.00 $10,541.00
Function 00 - Revenue Totals $0.00 $0.00 $239,568.73 $195,900.00 $206,441.00 $10,541.00
Locations 670 - SBMH2-Yr1 84.184H Totals $0.00 $0.00 $239,568.73 $195,900.00 $206,441.00 $10,541.00
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 .00 681,886.93 371,084.00 .00 (371,084.00)
Program 000 - General Revenue Totals $0.00 $0.00 $681,886.93 $371,084.00 $0.00 ($371,084.00)
Level 9 - District Wide Totals $0.00 $0.00 $681,886.93 $371,084.00 $0.00 ($371,084.00)
Sub-Function 00 - Revenues Totals $0.00 $0.00 $681,886.93 $371,084.00 $0.00 ($371,084.00)
Function 00 - Revenue Totals $0.00 $0.00 $681,886.93 $371,084.00 $0.00 ($371,084.00)
Locations 680 - ALL in Tutoring Totals $0.00 $0.00 $681,886.93 $371,084.00 $0.00 ($371,084.00)
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FY 26 Grant Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
REVENUE
Locations 690 - Education-Homeless C&Y 84.196A
Function 00 - Revenue
Sub-Function 00 - Revenues
Level 9 - District Wide
Program 000 - General Revenue
32-690-00-00-9-000-
62465
Educaton for Homeless C&Y 84.196A .00 .00 3,000.00 .00 .00 .00
Program 000 - General Revenue Totals $0.00 $0.00 $3,000.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $0.00 $0.00 $3,000.00 $0.00 $0.00 $0.00
Sub-Function 00 - Revenues Totals $0.00 $0.00 $3,000.00 $0.00 $0.00 $0.00
Function 00 - Revenue Totals $0.00 $0.00 $3,000.00 $0.00 $0.00 $0.00
Locations 690 - Education-Homeless C&Y 84.196A
Totals
$0.00 $0.00 $3,000.00 $0.00 $0.00 $0.00
REVENUE TOTALS $6,861,975.37 $5,627,389.48 $5,180,804.54 $4,001,953.00 $3,614,257.00 ($387,696.00)
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 .00 450,000.00 450,000.00 .00
Program 110 - Regular Instruction Totals $0.00 $0.00 $0.00 $450,000.00 $450,000.00 $0.00
Level 2 - Elementary Totals $0.00 $0.00 $0.00 $450,000.00 $450,000.00 $0.00
Sub-Function 10 - Classroom Instruction Totals $0.00 $0.00 $0.00 $450,000.00 $450,000.00 $0.00
Function 61 - Instruction Totals $0.00 $0.00 $0.00 $450,000.00 $450,000.00 $0.00
Locations 110 - Central Instruction Totals $0.00 $0.00 $0.00 $450,000.00 $450,000.00 $0.00
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FY 26 Grant Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
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 4,754.53 4,536.07 5,100.77 2,629.00 2,529.00 (100.00)
32-200-61-10-3-120-
72100
FICA 363.72 347.03 390.18 202.00 155.00 (47.00)
32-200-61-10-3-120-
76435
Supplies - Instructional 3,115.00 3,319.90 2,682.42 5,343.00 5,343.00 .00
Program 120 - Special Education Totals $8,233.25 $8,203.00 $8,173.37 $8,174.00 $8,027.00 ($147.00)
Level 3 - Secondary Totals $8,233.25 $8,203.00 $8,173.37 $8,174.00 $8,027.00 ($147.00)
Sub-Function 10 - Classroom Instruction Totals $8,233.25 $8,203.00 $8,173.37 $8,174.00 $8,027.00 ($147.00)
Function 61 - Instruction Totals $8,233.25 $8,203.00 $8,173.37 $8,174.00 $8,027.00 ($147.00)
Locations 200 - ISAEP Grant Totals $8,233.25 $8,203.00 $8,173.37 $8,174.00 $8,027.00 ($147.00)
Department 201 - Summer Manufacturing Camp
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 6 - Summer
Program 160 - Summer
32-201-61-10-6-160-
71120
Compensation-Instructional Salaries .00 .00 .00 .00 7,431.00 7,431.00
32-201-61-10-6-160-
72100
FICA .00 .00 .00 .00 569.00 569.00
Program 160 - Summer Totals $0.00 $0.00 $0.00 $0.00 $8,000.00 $8,000.00
Level 6 - Summer Totals $0.00 $0.00 $0.00 $0.00 $8,000.00 $8,000.00
Sub-Function 10 - Classroom Instruction Totals $0.00 $0.00 $0.00 $0.00 $8,000.00 $8,000.00
Function 61 - Instruction Totals $0.00 $0.00 $0.00 $0.00 $8,000.00 $8,000.00
Department 201 - Summer Manufacturing Camp Totals $0.00 $0.00 $0.00 $0.00 $8,000.00 $8,000.00
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FY 26 Grant Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 99,006.00 89,717.00 (9,289.00)
32-205-62-62-9-222-
72100
FICA .00 .00 .00 7,575.00 6,864.00 (711.00)
32-205-62-62-9-222-
73037
Contractual Services - Other .00 .00 .00 22,500.00 22,500.00 .00
32-205-62-62-9-222-
75530
Travel - Other .00 .00 .00 13,275.00 12,275.00 (1,000.00)
32-205-62-62-9-222-
76045
Furniture and Equip <$5,000 .00 .00 .00 6,300.00 6,300.00 .00
32-205-62-62-9-222-
76105
Supplies - Office .00 .00 .00 10,344.00 10,344.00 .00
Program 222 - Health Services Totals $0.00 $0.00 $0.00 $159,000.00 $148,000.00 ($11,000.00)
Level 9 - District Wide Totals $0.00 $0.00 $0.00 $159,000.00 $148,000.00 ($11,000.00)
Sub-Function 62 - Admin, Attend. & Health Totals $0.00 $0.00 $0.00 $159,000.00 $148,000.00 ($11,000.00)
Function 62 - Administration, Attend. & Health
Totals
$0.00 $0.00 $0.00 $159,000.00 $148,000.00 ($11,000.00)
Locations 205 - Youth Tobacco Use Prevention Totals $0.00 $0.00 $0.00 $159,000.00 $148,000.00 ($11,000.00)
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 18,672.23 13,880.64 .00 .00 .00 .00
32-220-61-10-7-110-
71150
Compensation-Clerical 25,214.02 22,345.40 .00 .00 .00 .00
32-220-61-10-7-110-
72100
FICA 3,352.75 2,767.25 .00 .00 .00 .00
32-220-61-10-7-110-
73037
Contractual Services - Other 16,608.08 15,020.00 .00 .00 .00 .00
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FY 26 Grant Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 12,007.25 16,149.38 11,025.00 .00 .00 .00
Program 110 - Regular Instruction Totals $75,854.33 $70,162.67 $11,025.00 $0.00 $0.00 $0.00
Level 7 - Adult Totals $75,854.33 $70,162.67 $11,025.00 $0.00 $0.00 $0.00
Sub-Function 10 - Classroom Instruction Totals $75,854.33 $70,162.67 $11,025.00 $0.00 $0.00 $0.00
Function 61 - Instruction Totals $75,854.33 $70,162.67 $11,025.00 $0.00 $0.00 $0.00
Locations 220 - Race To GED Grant Totals $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-
71120
Compensation-Instructional Salaries .00 .00 3,910.35 .00 .00 .00
32-230-61-10-8-180-
71151
Compensation-Instructional Asst 16,046.87 11,062.22 10,076.86 17,957.00 17,693.00 (264.00)
32-230-61-10-8-180-
71665
Bonus Payments To Teachers .00 2,322.00 .00 .00 .00 .00
32-230-61-10-8-180-
72100
FICA 1,227.59 1,142.32 1,070.03 1,374.00 1,353.00 (21.00)
Program 180 - Pre-K Non- Sp Ed Totals $17,274.46 $14,526.54 $15,057.24 $19,331.00 $19,046.00 ($285.00)
Level 8 - Pre-K Totals $17,274.46 $14,526.54 $15,057.24 $19,331.00 $19,046.00 ($285.00)
Sub-Function 10 - Classroom Instruction Totals $17,274.46 $14,526.54 $15,057.24 $19,331.00 $19,046.00 ($285.00)
Function 61 - Instruction Totals $17,274.46 $14,526.54 $15,057.24 $19,331.00 $19,046.00 ($285.00)
Locations 230 - Preschool Mini Grants Totals $17,274.46 $14,526.54 $15,057.24 $19,331.00 $19,046.00 ($285.00)
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FY 26 Grant Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 252,028.14 211,093.27 .00 .00 .00 .00
32-240-61-10-7-170-
71150
Compensation-Clerical 8,274.00 5,360.60 .00 .00 .00 .00
32-240-61-10-7-170-
71200
Compensation-OT 52.50 .00 .00 .00 .00 .00
32-240-61-10-7-170-
72100
FICA 19,894.08 16,538.01 .00 .00 .00 .00
32-240-61-10-7-170-
72220
VRS Hybrid Pension Contribution .00 1,254.03 .00 .00 .00 .00
32-240-61-10-7-170-
72300
Group Health and Dental Insurance .00 755.16 .00 .00 .00 .00
32-240-61-10-7-170-
72400
VRS Group Life Insurance .00 85.36 .00 .00 .00 .00
32-240-61-10-7-170-
72510
Hybrid Disability Insurance .00 15.16 .00 .00 .00 .00
32-240-61-10-7-170-
72750
VRS Retiree Health Care Credit .00 77.08 .00 .00 .00 .00
32-240-61-10-7-170-
73037
Contractual Services - Other 41,404.78 33,522.86 .00 .00 .00 .00
32-240-61-10-7-170-
75202
Telephone Services 504.84 1,340.21 .00 .00 .00 .00
32-240-61-10-7-170-
75530
Travel - Other 1,085.87 552.74 .00 .00 .00 .00
32-240-61-10-7-170-
76435
Supplies - Instructional 53,159.02 39,315.65 3,867.00 .00 .00 .00
Program 170 - Adult Totals $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 35,729.15 34,737.80 .00 .00 .00 .00
32-240-61-10-7-171-
72100
FICA 2,733.27 2,657.43 .00 .00 .00 .00
32-240-61-10-7-171-
73037
Contractual Services - Other .00 1,025.00 .00 .00 .00 .00
32-240-61-10-7-171-
76435
Supplies - Instructional .00 42.19 .00 .00 .00 .00
Program 171 - Adult GAE Totals $38,462.42 $38,462.42 $0.00 $0.00 $0.00 $0.00
Program 172 - Adult Leadership
32-240-61-10-7-172-
71110
Compensation-Administrative 50,336.34 58,264.00 .00 .00 .00 .00
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FY 26 Grant Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
72100
FICA 3,807.93 4,415.37 .00 .00 .00 .00
32-240-61-10-7-172-
72220
VRS Hybrid Pension Contribution 10,009.92 11,450.25 .00 .00 .00 .00
32-240-61-10-7-172-
72300
Group Health and Dental Insurance 7,140.94 7,774.80 .00 .00 .00 .00
32-240-61-10-7-172-
72400
VRS Group Life Insurance 808.50 938.96 .00 .00 .00 .00
32-240-61-10-7-172-
72510
Hybrid Disability Insurance 143.63 166.76 .00 .00 .00 .00
32-240-61-10-7-172-
72750
VRS Retiree Health Care Credit 730.09 847.88 .00 .00 .00 .00
32-240-61-10-7-172-
73037
Contractual Services - Other 1,737.80 2,767.15 .00 .00 .00 .00
32-240-61-10-7-172-
75530
Travel - Other 669.10 813.12 .00 .00 .00 .00
32-240-61-10-7-172-
76435
Supplies - Instructional 1,899.98 199.98 .00 .00 .00 .00
Program 172 - Adult Leadership Totals $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 1,788.18 .00 .00 .00 .00
32-240-61-10-7-173-
75530
Travel - Other .00 211.82 .00 .00 .00 .00
32-240-61-10-7-173-
76435
Supplies - Instructional 2,000.00 .00 .00 .00 .00 .00
Program 173 - Adult C&I Totals $2,000.00 $2,000.00 $0.00 $0.00 $0.00 $0.00
Level 7 - Adult Totals $494,149.88 $438,010.82 $3,867.00 $0.00 $0.00 $0.00
Sub-Function 10 - Classroom Instruction Totals $494,149.88 $438,010.82 $3,867.00 $0.00 $0.00 $0.00
Function 61 - Instruction Totals $494,149.88 $438,010.82 $3,867.00 $0.00 $0.00 $0.00
Locations 240 - Adult Basic Education Grant Totals $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 129,269.04 142,335.63 154,697.87 275,085.00 143,729.00 (131,356.00)
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FY 26 Grant Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
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-
71151
Compensation-Instructional Asst 158,524.27 194,667.45 188,688.67 100,000.00 194,410.00 94,410.00
32-250-61-10-2-110-
71665
Bonus Payments To Teachers .00 18,576.00 .00 .00 .00 .00
32-250-61-10-2-110-
72100
FICA 19,365.23 24,613.38 23,527.31 20,919.00 25,868.00 4,949.00
32-250-61-10-2-110-
72210
VRS Pension Contribution 27,502.72 38,093.66 40,711.42 52,672.00 48,050.00 (4,622.00)
32-250-61-10-2-110-
72220
VRS Hybrid Pension Contribution 20,949.90 17,459.73 17,963.54 .00 .00 .00
32-250-61-10-2-110-
72300
Group Health and Dental Insurance 61,099.82 72,429.54 77,643.30 60,000.00 43,194.00 (16,806.00)
32-250-61-10-2-110-
72400
VRS Group Life Insurance 3,906.40 4,479.06 4,730.64 4,000.00 3,990.00 (10.00)
32-250-61-10-2-110-
72510
Hybrid Disability Insurance 300.00 250.12 257.22 300.00 300.00 .00
32-250-61-10-2-110-
72750
VRS Retiree Health Care Credit 3,527.54 4,044.58 4,271.76 3,600.00 4,091.00 491.00
32-250-61-10-2-110-
72800
Termination Pay for Vac/Sick Leave .00 .00 7,749.60 .00 .00 .00
32-250-61-10-2-110-
73037
Contractual Services - Other 34,043.20 45,521.04 38,028.75 41,235.00 20,872.00 (20,363.00)
32-250-61-10-2-110-
76435
Supplies - Instructional 85,159.82 42,828.50 405.00 .00 109,316.00 109,316.00
Program 110 - Regular Instruction Totals $543,647.94 $605,298.69 $558,675.08 $557,811.00 $593,820.00 $36,009.00
Level 2 - Elementary Totals $543,647.94 $605,298.69 $558,675.08 $557,811.00 $593,820.00 $36,009.00
Level 3 - Secondary
Program 110 - Regular Instruction
32-250-61-10-3-110-
73037
Contractual Services - Other 6,424.00 4,725.00 1,872.48 .00 .00 .00
32-250-61-10-3-110-
76435
Supplies - Instructional 6,076.00 1,735.00 .00 .00 .00 .00
Program 110 - Regular Instruction Totals $12,500.00 $6,460.00 $1,872.48 $0.00 $0.00 $0.00
Level 3 - Secondary Totals $12,500.00 $6,460.00 $1,872.48 $0.00 $0.00 $0.00
Sub-Function 10 - Classroom Instruction Totals $556,147.94 $611,758.69 $560,547.56 $557,811.00 $593,820.00 $36,009.00
Function 61 - Instruction Totals $556,147.94 $611,758.69 $560,547.56 $557,811.00 $593,820.00 $36,009.00
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FY 26 Grant Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 .00 .00 3,716.00 .00 (3,716.00)
32-250-63-63-9-320-
72100
FICA .00 .00 .00 284.00 .00 (284.00)
Program 320 - Vehicle Operation Services
Totals
$4,000.00 $0.00 $0.00 $4,000.00 $0.00 ($4,000.00)
Program 330 - Transportation Monitoring Svcs
32-250-63-63-9-330-
71172
Compensation-Bus Aides .00 4,000.00 4,000.00 .00 4,000.00 4,000.00
Program 330 - Transportation Monitoring
Svcs Totals
$0.00 $4,000.00 $4,000.00 $0.00 $4,000.00 $4,000.00
Level 9 - District Wide Totals $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 $0.00
Function 63 - Pupil Transportation Totals $4,000.00 $4,000.00 $4,000.00 $4,000.00 $4,000.00 $0.00
Locations 250 - ESEA Title I Grant Totals $560,147.94 $615,758.69 $564,547.56 $561,811.00 $597,820.00 $36,009.00
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 5,440.00 6,400.00 13,600.00 17,600.00 4,000.00
32-270-61-10-2-110-
71520
Compensation-Substitutes 10,956.39 .00 .00 .00 .00 .00
32-270-61-10-2-110-
72100
FICA 969.26 416.16 489.60 1,040.00 1,346.00 306.00
32-270-61-10-2-110-
73225
Professional Development - Conferences 53,734.66 31,633.81 32,314.42 65,516.00 110,821.00 45,305.00
32-270-61-10-2-110-
75530
Travel - Other 3,584.59 5,197.78 3,491.52 18,081.00 12,538.00 (5,543.00)
32-270-61-10-2-110-
76115
Supplies - Training 447.65 99.75 332.01 8,056.00 8,033.00 (23.00)
Program 110 - Regular Instruction Totals $76,092.55 $42,787.50 $43,027.55 $106,293.00 $150,338.00 $44,045.00
Level 2 - Elementary Totals $76,092.55 $42,787.50 $43,027.55 $106,293.00 $150,338.00 $44,045.00
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Page 231 of 412
FY 26 Grant Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 .00 .00 .00
32-270-61-10-3-110-
71520
Compensation-Substitutes 8,805.00 .00 .00 .00 .00 .00
32-270-61-10-3-110-
72100
FICA 786.98 122.40 122.40 .00 .00 .00
32-270-61-10-3-110-
73225
Professional Development - Conferences 31,310.56 29,025.61 14,153.45 .00 .00 .00
32-270-61-10-3-110-
75530
Travel - Other 2,646.28 2,135.89 480.84 .00 .00 .00
32-270-61-10-3-110-
76115
Supplies - Training 764.03 553.86 471.02 .00 .00 .00
Program 110 - Regular Instruction Totals $45,912.85 $33,437.76 $16,827.71 $0.00 $0.00 $0.00
Level 3 - Secondary Totals $45,912.85 $33,437.76 $16,827.71 $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 .00 .00 .00
32-270-61-10-4-110-
71520
Compensation-Substitutes 4,620.00 .00 .00 .00 .00 .00
32-270-61-10-4-110-
72100
FICA 475.83 122.40 122.40 .00 .00 .00
32-270-61-10-4-110-
73225
Professional Development - Conferences 20,080.30 14,937.11 21,651.17 .00 .00 .00
32-270-61-10-4-110-
75530
Travel - Other 1,567.84 1,572.00 1,410.63 .00 .00 .00
32-270-61-10-4-110-
76115
Supplies - Training 575.26 1,241.42 381.35 .00 .00 .00
Program 110 - Regular Instruction Totals $28,919.23 $19,472.93 $25,165.55 $0.00 $0.00 $0.00
Level 4 - Middle Totals $28,919.23 $19,472.93 $25,165.55 $0.00 $0.00 $0.00
Sub-Function 10 - Classroom Instruction Totals $150,924.63 $95,698.19 $85,020.81 $106,293.00 $150,338.00 $44,045.00
Function 61 - Instruction Totals $150,924.63 $95,698.19 $85,020.81 $106,293.00 $150,338.00 $44,045.00
Locations 270 - ESEA II A Teacher Qual Grant Totals $150,924.63 $95,698.19 $85,020.81 $106,293.00 $150,338.00 $44,045.00
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Page 232 of 412
FY 26 Grant Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 10,993.00 15,217.00 4,375.00 18,299.00 15,609.00 (2,690.00)
32-280-61-10-2-110-
72100
FICA 598.42 1,179.01 334.69 1,400.00 4,553.00 3,153.00
32-280-61-10-2-110-
72220
VRS Hybrid Pension Contribution 1,824.20 .00 .00 .00 .00 .00
32-280-61-10-2-110-
72300
Group Health and Dental Insurance 4,805.61 .00 .00 .00 .00 .00
32-280-61-10-2-110-
72400
VRS Group Life Insurance 147.10 .00 .00 .00 .00 .00
32-280-61-10-2-110-
72510
Hybrid Disability Insurance 26.10 .00 .00 .00 .00 .00
32-280-61-10-2-110-
72750
VRS Retiree Health Care Credit 132.80 .00 .00 .00 .00 .00
32-280-61-10-2-110-
73037
Contractual Services - Other .00 .00 .00 .00 2,039.00 2,039.00
32-280-61-10-2-110-
76435
Supplies - Instructional .00 .00 6,864.18 .00 3,744.00 3,744.00
Program 110 - Regular Instruction Totals $18,527.23 $16,396.01 $11,573.87 $19,699.00 $25,945.00 $6,246.00
Program 129 - Immigrant Children & Youth
32-280-61-10-2-129-
71120
Compensation-Instructional Salaries 610.00 430.00 .00 .00 .00 .00
32-280-61-10-2-129-
72100
FICA 46.68 32.90 .00 .00 .00 .00
Program 129 - Immigrant Children & Youth
Totals
$656.68 $462.90 $0.00 $0.00 $0.00 $0.00
Level 2 - Elementary Totals $19,183.91 $16,858.91 $11,573.87 $19,699.00 $25,945.00 $6,246.00
Level 3 - Secondary
Program 110 - Regular Instruction
32-280-61-10-3-110-
76435
Supplies - Instructional .00 .00 112.33 .00 .00 .00
Program 110 - Regular Instruction Totals $0.00 $0.00 $112.33 $0.00 $0.00 $0.00
Level 3 - Secondary Totals $0.00 $0.00 $112.33 $0.00 $0.00 $0.00
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Page 233 of 412
FY 26 Grant Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 4 - Middle
Program 110 - Regular Instruction
32-280-61-10-4-110-
76435
Supplies - Instructional .00 .00 69.34 .00 .00 .00
Program 110 - Regular Instruction Totals $0.00 $0.00 $69.34 $0.00 $0.00 $0.00
Level 4 - Middle Totals $0.00 $0.00 $69.34 $0.00 $0.00 $0.00
Sub-Function 10 - Classroom Instruction Totals $19,183.91 $16,858.91 $11,755.54 $19,699.00 $25,945.00 $6,246.00
Function 61 - Instruction Totals $19,183.91 $16,858.91 $11,755.54 $19,699.00 $25,945.00 $6,246.00
Locations 280 - ESEA III A Grant Totals $19,183.91 $16,858.91 $11,755.54 $19,699.00 $25,945.00 $6,246.00
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 42,209.73 27,605.16 2,887.39 12,000.00 21,630.00 9,630.00
32-300-61-10-2-120-
71151
Compensation-Instructional Asst 312,136.17 294,427.72 204,643.78 300,000.00 309,800.00 9,800.00
32-300-61-10-2-120-
71200
Compensation-OT .00 10.72 9.38 .00 .00 .00
32-300-61-10-2-120-
71665
Bonus Payments To Teachers .00 23,978.52 .00 .00 .00 .00
32-300-61-10-2-120-
72100
FICA 25,610.61 25,412.22 15,596.09 22,340.00 22,251.00 (89.00)
32-300-61-10-2-120-
72210
VRS Pension Contribution 5,899.06 127.86 4,372.86 5,760.00 5,760.00 .00
32-300-61-10-2-120-
72220
VRS Hybrid Pension Contribution 37,620.94 39,039.91 29,126.81 38,500.00 38,500.00 .00
32-300-61-10-2-120-
72300
Group Health and Dental Insurance 56,972.88 41,651.81 25,124.35 26,200.00 27,000.00 800.00
32-300-61-10-2-120-
72400
VRS Group Life Insurance 3,608.25 3,515.91 3,075.78 4,050.00 4,050.00 .00
32-300-61-10-2-120-
72510
Hybrid Disability Insurance 581.40 677.42 417.16 620.00 620.00 .00
32-300-61-10-2-120-
72750
VRS Retiree Health Care Credit 3,251.15 3,144.45 2,745.75 3,710.00 3,100.00 (610.00)
32-300-61-10-2-120-
72800
Termination Pay for Vac/Sick Leave 4,580.00 .00 .00 .00 .00 .00
32-300-61-10-2-120-
73037
Contractual Services - Other 8,713.92 7,750.45 524.00 .00 .00 .00
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Page 234 of 412
FY 26 Grant Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
73305
Set Aside Funds .00 .00 .00 4,800.00 1,248.00 (3,552.00)
32-300-61-10-2-120-
76435
Supplies - Instructional 3,234.85 4,091.50 .00 3,000.00 .00 (3,000.00)
Program 120 - Special Education Totals $504,418.96 $471,433.65 $288,523.35 $420,980.00 $433,959.00 $12,979.00
Level 2 - Elementary Totals $504,418.96 $471,433.65 $288,523.35 $420,980.00 $433,959.00 $12,979.00
Level 3 - Secondary
Program 120 - Special Education
32-300-61-10-3-120-
71120
Compensation-Instructional Salaries 7,344.13 10,980.48 11,410.93 41,076.00 58,162.00 17,086.00
32-300-61-10-3-120-
71151
Compensation-Instructional Asst 43,165.66 71,193.41 49,243.61 67,800.00 80,000.00 12,200.00
32-300-61-10-3-120-
71665
Bonus Payments To Teachers .00 4,644.00 .00 .00 .00 .00
32-300-61-10-3-120-
72100
FICA 4,006.00 6,610.23 4,461.07 5,186.00 8,788.00 3,602.00
32-300-61-10-3-120-
72210
VRS Pension Contribution 7,157.60 8,183.50 3,823.13 5,040.00 5,040.00 .00
32-300-61-10-3-120-
72220
VRS Hybrid Pension Contribution .00 3,352.66 5,646.96 8,568.00 8,568.00 .00
32-300-61-10-3-120-
72300
Group Health and Dental Insurance .00 18,571.84 18,915.42 30,024.00 30,024.00 .00
32-300-61-10-3-120-
72400
VRS Group Life Insurance 577.10 930.10 763.55 1,080.00 1,080.00 .00
32-300-61-10-3-120-
72510
Hybrid Disability Insurance .00 48.00 80.87 128.00 128.00 .00
32-300-61-10-3-120-
72750
VRS Retiree Health Care Credit 521.10 839.90 689.48 982.00 982.00 .00
32-300-61-10-3-120-
72800
Termination Pay for Vac/Sick Leave .00 2,957.20 .00 .00 .00 .00
32-300-61-10-3-120-
73037
Contractual Services - Other 2,610.39 3,261.86 174.67 .00 .00 .00
32-300-61-10-3-120-
76435
Supplies - Instructional 902.14 .00 .00 .00 .00 .00
Program 120 - Special Education Totals $66,284.12 $131,573.18 $95,209.69 $159,884.00 $192,772.00 $32,888.00
Level 3 - Secondary Totals $66,284.12 $131,573.18 $95,209.69 $159,884.00 $192,772.00 $32,888.00
Level 4 - Middle
Program 120 - Special Education
32-300-61-10-4-120-
71120
Compensation-Instructional Salaries 167,047.38 152,314.72 163,276.15 115,589.00 55,440.00 (60,149.00)
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Page 235 of 412
FY 26 Grant Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
71151
Compensation-Instructional Asst 64,958.20 73,160.89 69,569.10 55,440.00 89,400.00 33,960.00
32-300-61-10-4-120-
71665
Bonus Payments To Teachers .00 3,870.00 .00 .00 .00 .00
32-300-61-10-4-120-
72100
FICA 16,977.27 16,433.06 17,334.76 13,083.00 11,080.00 (2,003.00)
32-300-61-10-4-120-
72210
VRS Pension Contribution 17,231.20 19,847.20 26,403.90 17,350.00 2,450.00 (14,900.00)
32-300-61-10-4-120-
72220
VRS Hybrid Pension Contribution 18,317.30 13,797.18 19,730.73 19,610.00 24,950.00 5,340.00
32-300-61-10-4-120-
72300
Group Health and Dental Insurance 42,785.36 46,912.02 37,927.58 42,610.00 15,110.00 (27,500.00)
32-300-61-10-4-120-
72400
VRS Group Life Insurance 2,866.08 2,712.64 3,719.65 2,982.00 2,160.00 (822.00)
32-300-61-10-4-120-
72510
Hybrid Disability Insurance 262.28 197.51 282.57 290.00 410.00 120.00
32-300-61-10-4-120-
72750
VRS Retiree Health Care Credit 2,588.10 2,449.37 3,358.75 2,680.00 2,201.00 (479.00)
32-300-61-10-4-120-
72800
Termination Pay for Vac/Sick Leave .00 65.33 .00 .00 .00 .00
32-300-61-10-4-120-
73037
Contractual Services - Other 4,130.99 873.34 174.66 .00 .00 .00
Program 120 - Special Education Totals $337,164.16 $332,633.26 $341,777.85 $269,634.00 $203,201.00 ($66,433.00)
Level 4 - Middle Totals $337,164.16 $332,633.26 $341,777.85 $269,634.00 $203,201.00 ($66,433.00)
Sub-Function 10 - Classroom Instruction Totals $907,867.24 $935,640.09 $725,510.89 $850,498.00 $829,932.00 ($20,566.00)
Function 61 - Instruction Totals $907,867.24 $935,640.09 $725,510.89 $850,498.00 $829,932.00 ($20,566.00)
Locations 300 - Flow Thru Title VI B Grant Totals $907,867.24 $935,640.09 $725,510.89 $850,498.00 $829,932.00 ($20,566.00)
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Page 236 of 412
FY 26 Grant Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
71120
Compensation-Instructional Salaries 1,284.63 1,497.82 .00 3,000.00 3,000.00 .00
32-310-61-10-3-130-
72100
FICA 98.27 114.55 .00 500.00 500.00 .00
32-310-61-10-3-130-
73037
Contractual Services - Other 24,419.86 26,390.08 24,156.70 21,246.00 20,971.00 (275.00)
32-310-61-10-3-130-
75530
Travel - Other .00 315.00 438.00 .00 .00 .00
32-310-61-10-3-130-
76435
Supplies - Instructional 19,020.21 25,205.01 33,836.86 33,751.00 34,593.00 842.00
Program 130 - Vocational Totals $44,822.97 $53,522.46 $58,431.56 $58,497.00 $59,064.00 $567.00
Level 3 - Secondary Totals $44,822.97 $53,522.46 $58,431.56 $58,497.00 $59,064.00 $567.00
Level 4 - Middle
Program 130 - Vocational
32-310-61-10-4-130-
73037
Contractual Services - Other .00 370.00 790.00 .00 .00 .00
32-310-61-10-4-130-
76435
Supplies - Instructional 14,041.63 2,725.84 .00 .00 .00 .00
Program 130 - Vocational Totals $14,041.63 $3,095.84 $790.00 $0.00 $0.00 $0.00
Level 4 - Middle Totals $14,041.63 $3,095.84 $790.00 $0.00 $0.00 $0.00
Sub-Function 10 - Classroom Instruction Totals $58,864.60 $56,618.30 $59,221.56 $58,497.00 $59,064.00 $567.00
Function 61 - Instruction Totals $58,864.60 $56,618.30 $59,221.56 $58,497.00 $59,064.00 $567.00
Locations 310 - Perkins Vocational Ed Grant Totals $58,864.60 $56,618.30 $59,221.56 $58,497.00 $59,064.00 $567.00
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 2,180.41 .00 .00 .00 .00
32-340-64-64-2-460-
73181
Repair/Maint - Other Contracted - Carver 2,503.79 26,815.00 9,175.00 .00 .00 .00
32-340-64-64-2-460-
73182
Repair/Maint - Other Contracted - West 12,518.94 .00 .00 .00 .00 .00
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Page 237 of 412
FY 26 Grant Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 2 - Elementary
Program 460 - Security Services
32-340-64-64-2-460-
73183
Repair/Maint - Other Contracted - East .00 18,105.32 .00 .00 .00 .00
Program 460 - Security Services Totals $15,022.73 $47,100.73 $9,175.00 $0.00 $0.00 $0.00
Program 461 - Security Services-Local Match
32-340-64-64-2-461-
73180
Repair/Maint - Other Contracted .00 .00 1,282.96 .00 .00 .00
Program 461 - Security Services-Local
Match Totals
$0.00 $0.00 $1,282.96 $0.00 $0.00 $0.00
Level 2 - Elementary Totals $15,022.73 $47,100.73 $10,457.96 $0.00 $0.00 $0.00
Level 3 - Secondary
Program 460 - Security Services
32-340-64-64-3-460-
73180
Repair/Maint - Other Contracted 17,761.27 4,753.60 .00 .00 .00 .00
Program 460 - Security Services Totals $17,761.27 $4,753.60 $0.00 $0.00 $0.00 $0.00
Program 461 - Security Services-Local Match
32-340-64-64-3-461-
73180
Repair/Maint - Other Contracted .00 .00 28,757.04 .00 .00 .00
Program 461 - Security Services-Local
Match Totals
$0.00 $0.00 $28,757.04 $0.00 $0.00 $0.00
Level 3 - Secondary Totals $17,761.27 $4,753.60 $28,757.04 $0.00 $0.00 $0.00
Level 4 - Middle
Program 460 - Security Services
32-340-64-64-4-460-
73180
Repair/Maint - Other Contracted 6,523.79 35,647.84 33,150.00 .00 .00 .00
Program 460 - Security Services Totals $6,523.79 $35,647.84 $33,150.00 $0.00 $0.00 $0.00
Level 4 - Middle Totals $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 51,257.04 .00 .00 .00 .00 .00
Program 460 - Security Services Totals $51,257.04 $0.00 $0.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $51,257.04 $0.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 64 - Operation & Maintenance Totals $90,564.83 $87,502.17 $72,365.00 $0.00 $0.00 $0.00
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Page 238 of 412
FY 26 Grant Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 340 - School Security Grant
Function 64 - Operation & Maintenance Totals $90,564.83 $87,502.17 $72,365.00 $0.00 $0.00 $0.00
Locations 340 - School Security Grant Totals $90,564.83 $87,502.17 $72,365.00 $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 16,265.69 .00 .00 .00 .00
Program 110 - Regular Instruction Totals $0.00 $16,265.69 $0.00 $0.00 $0.00 $0.00
Level 7 - Adult Totals $0.00 $16,265.69 $0.00 $0.00 $0.00 $0.00
Sub-Function 10 - Classroom Instruction Totals $0.00 $16,265.69 $0.00 $0.00 $0.00 $0.00
Function 61 - Instruction Totals $0.00 $16,265.69 $0.00 $0.00 $0.00 $0.00
Locations 380 - Plugged In Virginia Totals $0.00 $16,265.69 $0.00 $0.00 $0.00 $0.00
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 116,434.05 158,384.46 231,415.90 301,914.00 406,506.00 104,592.00
32-400-61-10-8-180-
71151
Compensation-Instructional Asst 16,656.89 .00 68,888.91 40,224.00 90,684.00 50,460.00
32-400-61-10-8-180-
71200
Compensation-OT .00 .00 47.32 .00 .00 .00
32-400-61-10-8-180-
71665
Bonus Payments To Teachers .00 6,192.00 .00 .00 .00 .00
32-400-61-10-8-180-
72100
FICA 10,107.85 12,152.90 21,813.07 26,174.00 38,035.00 11,861.00
32-400-61-10-8-180-
72210
VRS Pension Contribution 18,867.50 20,085.60 21,807.10 56,597.00 24,790.00 (31,807.00)
32-400-61-10-8-180-
72220
VRS Hybrid Pension Contribution 509.56 7,928.82 27,978.80 .00 57,843.00 57,843.00
32-400-61-10-8-180-
72300
Group Health and Dental Insurance 8,533.04 27,333.41 42,499.88 60,401.00 87,538.00 27,137.00
32-400-61-10-8-180-
72400
VRS Group Life Insurance 1,562.28 2,258.67 4,013.66 4,563.00 5,869.00 1,306.00
32-400-61-10-8-180-
72510
Hybrid Disability Insurance 7.30 113.58 575.10 .00 .00 .00
32-400-61-10-8-180-
72750
VRS Retiree Health Care Credit 1,410.70 2,039.56 3,625.14 4,121.00 6,016.00 1,895.00
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Page 239 of 412
FY 26 Grant Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
73037
Contractual Services - Other 1,900.00 .00 899.00 .00 .00 .00
32-400-61-10-8-180-
73255
Professional Development 3,218.80 .00 1,831.52 .00 .00 .00
32-400-61-10-8-180-
76435
Supplies - Instructional 34,975.03 .00 .00 .00 .00 .00
32-400-61-10-8-180-
78020
Furniture & Equipment >$5,000 .00 .00 27,606.60 .00 .00 .00
Program 180 - Pre-K Non- Sp Ed Totals $214,183.00 $236,489.00 $453,002.00 $493,994.00 $717,281.00 $223,287.00
Level 8 - Pre-K Totals $214,183.00 $236,489.00 $453,002.00 $493,994.00 $717,281.00 $223,287.00
Sub-Function 10 - Classroom Instruction Totals $214,183.00 $236,489.00 $453,002.00 $493,994.00 $717,281.00 $223,287.00
Function 61 - Instruction Totals $214,183.00 $236,489.00 $453,002.00 $493,994.00 $717,281.00 $223,287.00
Locations 400 - VA Preschool Initiative Grants Totals $214,183.00 $236,489.00 $453,002.00 $493,994.00 $717,281.00 $223,287.00
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 275.00 .00 .00 .00 .00 .00
32-410-61-10-7-170-
72100
FICA 21.04 .00 .00 .00 .00 .00
Program 170 - Adult Totals $296.04 $0.00 $0.00 $0.00 $0.00 $0.00
Level 7 - Adult Totals $296.04 $0.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 10 - Classroom Instruction Totals $296.04 $0.00 $0.00 $0.00 $0.00 $0.00
Function 61 - Instruction Totals $296.04 $0.00 $0.00 $0.00 $0.00 $0.00
Locations 410 - Health Profession Opportunity Totals $296.04 $0.00 $0.00 $0.00 $0.00 $0.00
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Page 240 of 412
FY 26 Grant Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 2 - Elementary
Program 110 - Regular Instruction
32-420-61-10-2-110-
71120
Compensation-Instructional Salaries 9,600.85 9,561.44 7,406.18 .00 .00 .00
32-420-61-10-2-110-
72100
FICA 734.62 731.46 566.57 .00 .00 .00
32-420-61-10-2-110-
75530
Travel - Other 4,200.00 .00 256.32 .00 .00 .00
32-420-61-10-2-110-
76435
Supplies - Instructional 442.34 3,976.79 3,319.52 .00 .00 .00
Program 110 - Regular Instruction Totals $14,977.81 $14,269.69 $11,548.59 $0.00 $0.00 $0.00
Level 2 - Elementary Totals $14,977.81 $14,269.69 $11,548.59 $0.00 $0.00 $0.00
Level 3 - Secondary
Program 110 - Regular Instruction
32-420-61-10-3-110-
71120
Compensation-Instructional Salaries 800.00 1,600.00 3,100.00 .00 .00 .00
32-420-61-10-3-110-
72100
FICA 61.20 122.40 237.15 .00 .00 .00
32-420-61-10-3-110-
76435
Supplies - Instructional .00 205.80 1,126.60 .00 .00 .00
Program 110 - Regular Instruction Totals $861.20 $1,928.20 $4,463.75 $0.00 $0.00 $0.00
Level 3 - Secondary Totals $861.20 $1,928.20 $4,463.75 $0.00 $0.00 $0.00
Level 4 - Middle
Program 110 - Regular Instruction
32-420-61-10-4-110-
71120
Compensation-Instructional Salaries 1,334.87 1,600.00 2,400.00 .00 .00 .00
32-420-61-10-4-110-
72100
FICA 102.12 122.40 183.60 .00 .00 .00
32-420-61-10-4-110-
73037
Contractual Services - Other 500.00 .00 .00 .00 .00 .00
32-420-61-10-4-110-
76435
Supplies - Instructional 2,186.21 33.66 359.29 .00 .00 .00
Program 110 - Regular Instruction Totals $4,123.20 $1,756.06 $2,942.89 $0.00 $0.00 $0.00
Level 4 - Middle Totals $4,123.20 $1,756.06 $2,942.89 $0.00 $0.00 $0.00
Sub-Function 10 - Classroom Instruction Totals $19,962.21 $17,953.95 $18,955.23 $0.00 $0.00 $0.00
Function 61 - Instruction Totals $19,962.21 $17,953.95 $18,955.23 $0.00 $0.00 $0.00
Locations 420 - PBIS of the VTSS Totals $19,962.21 $17,953.95 $18,955.23 $0.00 $0.00 $0.00
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FY 26 Grant Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 6,672.49 .00 .00 .00 .00 .00
Program 110 - Regular Instruction Totals $6,672.49 $0.00 $0.00 $0.00 $0.00 $0.00
Level 2 - Elementary Totals $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 32,923.06 23,940.33 16,039.00 40,643.00 59,347.00 18,704.00
32-440-61-10-4-110-
76435
Supplies - Instructional .00 12,249.15 28.47 .00 529.00 529.00
Program 110 - Regular Instruction Totals $32,923.06 $36,189.48 $16,067.47 $40,643.00 $59,876.00 $19,233.00
Program 150 - Other
32-440-61-10-4-150-
71620
Compensation-Extracurricular
Supplements
4,168.00 4,168.00 2,084.00 3,126.00 4,168.00 1,042.00
32-440-61-10-4-150-
72100
FICA 318.80 318.80 159.40 239.00 319.00 80.00
Program 150 - Other Totals $4,486.80 $4,486.80 $2,243.40 $3,365.00 $4,487.00 $1,122.00
Level 4 - Middle Totals $37,409.86 $40,676.28 $18,310.87 $44,008.00 $64,363.00 $20,355.00
Sub-Function 10 - Classroom Instruction Totals $44,082.35 $40,676.28 $18,310.87 $44,008.00 $64,363.00 $20,355.00
Function 61 - Instruction Totals $44,082.35 $40,676.28 $18,310.87 $44,008.00 $64,363.00 $20,355.00
Locations 440 - Student Supp & Acad Achievement
Totals
$44,082.35 $40,676.28 $18,310.87 $44,008.00 $64,363.00 $20,355.00
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-
71120
Compensation-Instructional Salaries 109,626.07 .00 .00 .00 234,400.00 234,400.00
32-460-61-10-6-161-
72100
FICA 9,836.70 .00 .00 .00 17,932.00 17,932.00
32-460-61-10-6-161-
73037
Contractual Services - Other 11,615.89 .00 .00 .00 22,888.00 22,888.00
32-460-61-10-6-161-
76435
Supplies - Instructional 106,179.64 .00 .00 .00 24,780.00 24,780.00
Program 161 - Summer Startup Totals $237,258.30 $0.00 $0.00 $0.00 $300,000.00 $300,000.00
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FY 26 Grant Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 162 - Summer Startup Yr 2
32-460-61-10-6-162-
71120
Compensation-Instructional Salaries 13,282.50 88,517.47 .00 .00 .00 .00
32-460-61-10-6-162-
72100
FICA 1,016.12 6,794.34 .00 .00 .00 .00
32-460-61-10-6-162-
73037
Contractual Services - Other 5,998.00 7,046.00 7,931.27 .00 .00 .00
32-460-61-10-6-162-
76435
Supplies - Instructional 92,864.48 76,549.82 .00 .00 .00 .00
Program 162 - Summer Startup Yr 2 Totals $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 18,216.25 83,583.75 .00 .00 .00
32-460-61-10-6-163-
72100
FICA .00 1,393.59 6,394.11 .00 .00 .00
32-460-61-10-6-163-
73037
Contractual Services - Other .00 4,006.50 10,993.50 .00 .00 .00
32-460-61-10-6-163-
76435
Supplies - Instructional .00 112,420.90 62,991.40 .00 .00 .00
Program 163 - Summer Startup Yr 3 Totals $0.00 $136,037.24 $163,962.76 $0.00 $0.00 $0.00
Program 164 - Summer Startup Yr 4
32-460-61-10-6-164-
71120
Compensation-Instructional Salaries .00 .00 14,691.25 .00 .00 .00
32-460-61-10-6-164-
72100
FICA .00 .00 1,123.93 .00 .00 .00
32-460-61-10-6-164-
73037
Contractual Services - Other .00 .00 6,816.73 .00 .00 .00
Program 164 - Summer Startup Yr 4 Totals $0.00 $0.00 $22,631.91 $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 56,188.66 .00 .00 .00
32-460-61-10-6-168-
72100
FICA .00 .00 3,811.34 .00 .00 .00
Program 168 - Extended School Year-Local
Match Totals
$0.00 $0.00 $60,000.00 $0.00 $0.00 $0.00
Level 6 - Summer Totals $350,419.40 $314,944.87 $254,525.94 $0.00 $300,000.00 $300,000.00
Sub-Function 10 - Classroom Instruction Totals $350,419.40 $314,944.87 $254,525.94 $0.00 $300,000.00 $300,000.00
Function 61 - Instruction Totals $350,419.40 $314,944.87 $254,525.94 $0.00 $300,000.00 $300,000.00
Locations 460 - Year Round School Totals $350,419.40 $314,944.87 $254,525.94 $0.00 $300,000.00 $300,000.00
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FY 26 Grant Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
76045
Furniture and Equip <$5,000 36,091.09 .00 .00 .00 .00 .00
Program 110 - Regular Instruction Totals $36,091.09 $0.00 $0.00 $0.00 $0.00 $0.00
Level 2 - Elementary Totals $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-
76530
Computer Supplies 1,197.00 .00 .00 .00 .00 .00
Program 110 - Regular Instruction Totals $1,197.00 $0.00 $0.00 $0.00 $0.00 $0.00
Level 3 - Secondary Totals $1,197.00 $0.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 10 - Classroom Instruction Totals $37,288.09 $0.00 $0.00 $0.00 $0.00 $0.00
Function 61 - Instruction Totals $37,288.09 $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 211 - Board Services
32-480-62-62-9-211-
75802
Dues 5,000.00 .00 .00 .00 .00 .00
Program 211 - Board Services Totals $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 25,384.16 .00 .00 .00 .00 .00
32-480-62-62-9-222-
72100
FICA 1,945.72 .00 .00 .00 .00 .00
32-480-62-62-9-222-
72210
VRS Pension Contribution 4,496.55 .00 .00 .00 .00 .00
32-480-62-62-9-222-
72300
Group Health and Dental Insurance 166.00 .00 .00 .00 .00 .00
32-480-62-62-9-222-
72400
VRS Group Life Insurance 362.55 .00 .00 .00 .00 .00
32-480-62-62-9-222-
72750
VRS Retiree Health Care Credit 327.35 .00 .00 .00 .00 .00
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FY 26 Grant Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 222 - Health Services
32-480-62-62-9-222-
73115
Printing Services 360.00 .00 .00 .00 .00 .00
Program 222 - Health Services Totals $33,042.33 $0.00 $0.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $38,042.33 $0.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 62 - Admin, Attend. & Health Totals $38,042.33 $0.00 $0.00 $0.00 $0.00 $0.00
Function 62 - Administration, Attend. & Health
Totals
$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 6,989.22 .00 .00 .00 .00 .00
32-480-63-63-9-320-
72100
FICA 506.15 .00 .00 .00 .00 .00
32-480-63-63-9-320-
72220
VRS Hybrid Pension Contribution 184.92 .00 .00 .00 .00 .00
32-480-63-63-9-320-
72300
Group Health and Dental Insurance 3,668.60 .00 .00 .00 .00 .00
32-480-63-63-9-320-
72400
VRS Group Life Insurance 107.76 .00 .00 .00 .00 .00
32-480-63-63-9-320-
72510
Hybrid Disability Insurance 42.48 .00 .00 .00 .00 .00
32-480-63-63-9-320-
72750
VRS Retiree Health Care Credit 90.90 .00 .00 .00 .00 .00
32-480-63-63-9-320-
76110
Supplies - Operational 345.76 .00 .00 .00 .00 .00
Program 320 - Vehicle Operation Services
Totals
$11,935.79 $0.00 $0.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $11,935.79 $0.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 63 - Pupil Transportation Totals $11,935.79 $0.00 $0.00 $0.00 $0.00 $0.00
Function 63 - Pupil Transportation Totals $11,935.79 $0.00 $0.00 $0.00 $0.00 $0.00
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Page 245 of 412
FY 26 Grant Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
71190
Compensation-Custodians 15,799.51 .00 .00 .00 .00 .00
32-480-64-64-9-420-
71200
Compensation-OT 281.84 .00 .00 .00 .00 .00
32-480-64-64-9-420-
72100
FICA 969.35 .00 .00 .00 .00 .00
32-480-64-64-9-420-
72220
VRS Hybrid Pension Contribution 552.72 .00 .00 .00 .00 .00
32-480-64-64-9-420-
72300
Group Health and Dental Insurance 4,931.20 .00 .00 .00 .00 .00
32-480-64-64-9-420-
72400
VRS Group Life Insurance 211.60 .00 .00 .00 .00 .00
32-480-64-64-9-420-
72510
Hybrid Disability Insurance 83.36 .00 .00 .00 .00 .00
32-480-64-64-9-420-
72750
VRS Retiree Health Care Credit 178.40 .00 .00 .00 .00 .00
32-480-64-64-9-420-
76110
Supplies - Operational 19,567.26 .00 .00 .00 .00 .00
Program 420 - Building Services Totals $42,575.24 $0.00 $0.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $42,575.24 $0.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 64 - Operation & Maintenance Totals $42,575.24 $0.00 $0.00 $0.00 $0.00 $0.00
Function 64 - Operation & Maintenance Totals $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 19,500.00 .00 .00 .00 .00 .00
Program 800 - Technology Totals $19,500.00 $0.00 $0.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $19,500.00 $0.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 21 - Student Guidance Totals $19,500.00 $0.00 $0.00 $0.00 $0.00 $0.00
Function 68 - Technology Totals $19,500.00 $0.00 $0.00 $0.00 $0.00 $0.00
Locations 480 - CARES Act Totals $149,341.45 $0.00 $0.00 $0.00 $0.00 $0.00
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Page 246 of 412
FY 26 Grant Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 399.00 .00 .00 .00 .00 .00
Program 110 - Regular Instruction Totals $399.00 $0.00 $0.00 $0.00 $0.00 $0.00
Level 3 - Secondary Totals $399.00 $0.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 10 - Classroom Instruction Totals $399.00 $0.00 $0.00 $0.00 $0.00 $0.00
Function 61 - Instruction Totals $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 401.50 1,648.50 .00 .00 .00 .00
32-500-64-64-9-420-
72100
FICA 30.71 126.11 .00 .00 .00 .00
32-500-64-64-9-420-
75001
Telecom/ Internet Services 1,731.20 450.00 .00 .00 .00 .00
Program 420 - Building Services Totals $2,163.41 $2,224.61 $0.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $2,163.41 $2,224.61 $0.00 $0.00 $0.00 $0.00
Sub-Function 64 - Operation & Maintenance Totals $2,163.41 $2,224.61 $0.00 $0.00 $0.00 $0.00
Function 64 - Operation & Maintenance Totals $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 38,219.00 9,295.61 .00 .00 .00 .00
Program 800 - Technology Totals $38,219.00 $9,295.61 $0.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $38,219.00 $9,295.61 $0.00 $0.00 $0.00 $0.00
Sub-Function 10 - Classroom Instruction Totals $38,219.00 $9,295.61 $0.00 $0.00 $0.00 $0.00
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FY 26 Grant Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 54,984.57 7,283.50 .00 .00 .00 .00
Program 800 - Technology Totals $54,984.57 $7,283.50 $0.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $54,984.57 $7,283.50 $0.00 $0.00 $0.00 $0.00
Sub-Function 21 - Student Guidance Totals $54,984.57 $7,283.50 $0.00 $0.00 $0.00 $0.00
Function 68 - Technology Totals $93,203.57 $16,579.11 $0.00 $0.00 $0.00 $0.00
Locations 500 - CARES GEER 84.425C Totals $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 120 - Special Education
32-510-61-10-2-120-
73275
Therapeutic Services -Sp Ed 801.86 .00 .00 .00 .00 .00
Program 120 - Special Education Totals $801.86 $0.00 $0.00 $0.00 $0.00 $0.00
Level 2 - Elementary Totals $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 1,270.00 .00 .00 .00 .00 .00
Program 120 - Special Education Totals $1,270.00 $0.00 $0.00 $0.00 $0.00 $0.00
Level 3 - Secondary Totals $1,270.00 $0.00 $0.00 $0.00 $0.00 $0.00
Level 4 - Middle
Program 120 - Special Education
32-510-61-10-4-120-
73275
Therapeutic Services -Sp Ed 50.00 .00 .00 .00 .00 .00
32-510-61-10-4-120-
76431
Special Ed - General 48.98 .00 .00 .00 .00 .00
Program 120 - Special Education Totals $98.98 $0.00 $0.00 $0.00 $0.00 $0.00
Level 4 - Middle Totals $98.98 $0.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 10 - Classroom Instruction Totals $2,170.84 $0.00 $0.00 $0.00 $0.00 $0.00
Function 61 - Instruction Totals $2,170.84 $0.00 $0.00 $0.00 $0.00 $0.00
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FY 26 Grant Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 510 - CARES ESSER 84.425D
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 13,769.18 .00 .00 .00 .00 .00
Program 420 - Building Services Totals $13,769.18 $0.00 $0.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $13,769.18 $0.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 64 - Operation & Maintenance Totals $13,769.18 $0.00 $0.00 $0.00 $0.00 $0.00
Function 64 - Operation & Maintenance Totals $13,769.18 $0.00 $0.00 $0.00 $0.00 $0.00
Locations 510 - CARES ESSER 84.425D Totals $15,940.02 $0.00 $0.00 $0.00 $0.00 $0.00
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 22,280.00 .00
32-520-61-10-3-110-
72100
FICA 1,704.42 1,704.42 1,704.42 1,704.00 1,704.00 .00
32-520-61-10-3-110-
73037
Contractual Services - Other 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 .00
32-520-61-10-3-110-
75530
Travel - Other .00 .00 .00 500.00 816.00 316.00
32-520-61-10-3-110-
76435
Supplies - Instructional 1,015.58 1,015.58 1,015.58 516.00 200.00 (316.00)
Program 110 - Regular Instruction Totals $30,000.00 $30,000.00 $30,000.00 $30,000.00 $30,000.00 $0.00
Level 3 - Secondary Totals $30,000.00 $30,000.00 $30,000.00 $30,000.00 $30,000.00 $0.00
Sub-Function 10 - Classroom Instruction Totals $30,000.00 $30,000.00 $30,000.00 $30,000.00 $30,000.00 $0.00
Function 61 - Instruction Totals $30,000.00 $30,000.00 $30,000.00 $30,000.00 $30,000.00 $0.00
Locations 520 - Jobs for VA Graduates-JVG Grant
Totals
$30,000.00 $30,000.00 $30,000.00 $30,000.00 $30,000.00 $0.00
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 256,445.96 34,598.97 .00 .00 .00 .00
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FY 26 Grant Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
71151
Compensation-Instructional Asst 47,000.84 .00 .00 .00 .00 .00
32-530-61-10-2-110-
71665
Bonus Payments To Teachers .00 4,644.00 .00 .00 .00 .00
32-530-61-10-2-110-
72100
FICA 22,828.65 2,973.16 .00 .00 .00 .00
32-530-61-10-2-110-
72210
VRS Pension Contribution 50,321.70 6,812.26 .00 .00 .00 .00
32-530-61-10-2-110-
72300
Group Health and Dental Insurance 29,974.40 4,931.48 .00 .00 .00 .00
32-530-61-10-2-110-
72400
VRS Group Life Insurance 4,057.30 549.22 .00 .00 .00 .00
32-530-61-10-2-110-
72750
VRS Retiree Health Care Credit 3,663.60 495.95 .00 .00 .00 .00
32-530-61-10-2-110-
76435
Supplies - Instructional 1,984.42 .00 .00 .00 .00 .00
Program 110 - Regular Instruction Totals $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 28,720.77 .00 .00 .00 .00 .00
32-530-61-10-2-120-
72100
FICA 2,193.84 .00 .00 .00 .00 .00
32-530-61-10-2-120-
72220
VRS Hybrid Pension Contribution 4,846.77 .00 .00 .00 .00 .00
32-530-61-10-2-120-
72300
Group Health and Dental Insurance 3,676.64 .00 .00 .00 .00 .00
32-530-61-10-2-120-
72400
VRS Group Life Insurance 390.75 .00 .00 .00 .00 .00
32-530-61-10-2-120-
72510
Hybrid Disability Insurance 69.41 .00 .00 .00 .00 .00
32-530-61-10-2-120-
72750
VRS Retiree Health Care Credit 352.88 .00 .00 .00 .00 .00
Program 120 - Special Education Totals $40,251.06 $0.00 $0.00 $0.00 $0.00 $0.00
Level 2 - Elementary Totals $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 81,663.38 36,291.88 .00 .00 .00 .00
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Page 250 of 412
FY 26 Grant Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 3 - Secondary
Program 110 - Regular Instruction
32-530-61-10-3-110-
71665
Bonus Payments To Teachers .00 1,548.00 .00 .00 .00 .00
32-530-61-10-3-110-
72100
FICA 5,884.40 2,523.42 .00 .00 .00 .00
32-530-61-10-3-110-
72210
VRS Pension Contribution 17,519.88 10,773.21 .00 .00 .00 .00
32-530-61-10-3-110-
72300
Group Health and Dental Insurance 14,057.48 9,492.96 .00 .00 .00 .00
32-530-61-10-3-110-
72400
VRS Group Life Insurance 1,412.56 868.56 .00 .00 .00 .00
32-530-61-10-3-110-
72750
VRS Retiree Health Care Credit 1,275.49 784.35 .00 .00 .00 .00
Program 110 - Regular Instruction Totals $121,813.19 $62,282.38 $0.00 $0.00 $0.00 $0.00
Level 3 - Secondary Totals $121,813.19 $62,282.38 $0.00 $0.00 $0.00 $0.00
Level 4 - Middle
Program 110 - Regular Instruction
32-530-61-10-4-110-
71120
Compensation-Instructional Salaries 16,957.44 5,119.14 .00 .00 .00 .00
32-530-61-10-4-110-
71151
Compensation-Instructional Asst 24,497.48 16,411.75 .00 .00 .00 .00
32-530-61-10-4-110-
71665
Bonus Payments To Teachers .00 1,548.00 .00 .00 .00 .00
32-530-61-10-4-110-
72100
FICA 2,497.79 1,513.93 .00 .00 .00 .00
32-530-61-10-4-110-
72210
VRS Pension Contribution 3,062.88 .00 .00 .00 .00 .00
32-530-61-10-4-110-
72220
VRS Hybrid Pension Contribution 4,043.70 3,706.39 .00 .00 .00 .00
32-530-61-10-4-110-
72300
Group Health and Dental Insurance 9,084.40 7,124.52 .00 .00 .00 .00
32-530-61-10-4-110-
72400
VRS Group Life Insurance 572.93 334.89 .00 .00 .00 .00
32-530-61-10-4-110-
72510
Hybrid Disability Insurance 57.90 59.49 .00 .00 .00 .00
32-530-61-10-4-110-
72750
VRS Retiree Health Care Credit 517.39 302.40 .00 .00 .00 .00
Program 110 - Regular Instruction Totals $61,291.91 $36,120.51 $0.00 $0.00 $0.00 $0.00
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Page 251 of 412
FY 26 Grant Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 120 - Special Education
32-530-61-10-4-120-
71120
Compensation-Instructional Salaries 48,744.96 .00 .00 .00 .00 .00
32-530-61-10-4-120-
72100
FICA 3,637.45 .01 .00 .00 .00 .00
32-530-61-10-4-120-
72220
VRS Hybrid Pension Contribution 8,093.90 .00 .00 .00 .00 .00
32-530-61-10-4-120-
72300
Group Health and Dental Insurance 7,660.88 .00 .00 .00 .00 .00
32-530-61-10-4-120-
72400
VRS Group Life Insurance 652.60 .00 .00 .00 .00 .00
32-530-61-10-4-120-
72510
Hybrid Disability Insurance 115.90 .00 .00 .00 .00 .00
32-530-61-10-4-120-
72750
VRS Retiree Health Care Credit 589.30 .00 .00 .00 .00 .00
Program 120 - Special Education Totals $69,494.99 $0.01 $0.00 $0.00 $0.00 $0.00
Level 4 - Middle Totals $130,786.90 $36,120.52 $0.00 $0.00 $0.00 $0.00
Sub-Function 10 - Classroom Instruction Totals $709,128.02 $153,407.94 $0.00 $0.00 $0.00 $0.00
Function 61 - Instruction Totals $709,128.02 $153,407.94 $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
32-530-64-64-9-420-
73180
Repair/Maint - Other Contracted 94,389.65 170,060.85 .00 .00 .00 .00
32-530-64-64-9-420-
78020
Furniture & Equipment >$5,000 437,568.50 61,413.50 1,990.00 .00 .00 .00
Program 420 - Building Services Totals $531,958.15 $231,474.35 $1,990.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $531,958.15 $231,474.35 $1,990.00 $0.00 $0.00 $0.00
Sub-Function 64 - Operation & Maintenance Totals $531,958.15 $231,474.35 $1,990.00 $0.00 $0.00 $0.00
Function 64 - Operation & Maintenance Totals $531,958.15 $231,474.35 $1,990.00 $0.00 $0.00 $0.00
Locations 530 - CRRSA ESSER II 84.425D Totals $1,241,086.17 $384,882.29 $1,990.00 $0.00 $0.00 $0.00
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FY 26 Grant Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 110 - Regular Instruction
32-540-61-10-2-110-
71120
Compensation-Instructional Salaries 121,356.34 350,791.43 286,921.22 43,516.00 .00 (43,516.00)
32-540-61-10-2-110-
71151
Compensation-Instructional Asst 159.31 54,325.09 .00 .00 .00 .00
32-540-61-10-2-110-
71520
Compensation-Substitutes 12,844.41 .00 .00 .00 .00 .00
32-540-61-10-2-110-
71665
Bonus Payments To Teachers .00 4,644.00 .00 .00 .00 .00
32-540-61-10-2-110-
72100
FICA 10,234.88 30,457.69 21,327.76 3,328.00 .00 (3,328.00)
32-540-61-10-2-110-
72210
VRS Pension Contribution 17,934.70 66,360.44 47,656.38 7,232.00 .00 (7,232.00)
32-540-61-10-2-110-
72300
Group Health and Dental Insurance 398.40 49,265.27 31,252.24 18,814.00 .00 (18,814.00)
32-540-61-10-2-110-
72400
VRS Group Life Insurance 1,446.00 5,350.38 3,842.34 584.00 .00 (584.00)
32-540-61-10-2-110-
72750
VRS Retiree Health Care Credit 1,305.70 4,831.25 3,469.48 526.00 .00 (526.00)
32-540-61-10-2-110-
72800
Termination Pay for Vac/Sick Leave .00 1,102.67 754.00 .00 .00 .00
32-540-61-10-2-110-
73037
Contractual Services - Other .00 2,800.00 .00 .00 .00 .00
32-540-61-10-2-110-
76015
Allotment 4,288.21 3,680.27 .00 .00 .00 .00
Program 110 - Regular Instruction Totals $169,967.95 $573,608.49 $395,223.42 $74,000.00 $0.00 ($74,000.00)
Program 120 - Special Education
32-540-61-10-2-120-
71120
Compensation-Instructional Salaries 550.00 28,142.52 .00 .00 .00 .00
32-540-61-10-2-120-
71185
Compensation- Speech and Vision
Teachers
59,688.96 60,378.60 .00 .00 .00 .00
32-540-61-10-2-120-
71520
Compensation-Substitutes 159.26 .00 .00 .00 .00 .00
32-540-61-10-2-120-
71665
Bonus Payments To Teachers .00 2,941.20 .00 .00 .00 .00
32-540-61-10-2-120-
72100
FICA 4,411.74 6,550.48 .00 .00 .00 .00
32-540-61-10-2-120-
72210
VRS Pension Contribution .00 4,658.50 .00 .00 .00 .00
32-540-61-10-2-120-
72220
VRS Hybrid Pension Contribution 9,920.30 10,965.30 .00 .00 .00 .00
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FY 26 Grant Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
72300
Group Health and Dental Insurance 7,667.60 14,681.32 .00 .00 .00 .00
32-540-61-10-2-120-
72400
VRS Group Life Insurance 799.80 1,259.70 .00 .00 .00 .00
32-540-61-10-2-120-
72510
Hybrid Disability Insurance 142.10 157.00 .00 .00 .00 .00
32-540-61-10-2-120-
72750
VRS Retiree Health Care Credit 722.20 1,137.50 .00 .00 .00 .00
32-540-61-10-2-120-
73037
Contractual Services - Other 72,969.35 .00 .00 .00 .00 .00
32-540-61-10-2-120-
76435
Supplies - Instructional 10,608.39 .00 .00 .00 .00 .00
Program 120 - Special Education Totals $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 317.50 .00 .00 .00 .00 .00
32-540-61-10-2-127-
71151
Compensation-Instructional Asst 79.63 .00 .00 .00 .00 .00
32-540-61-10-2-127-
72100
FICA 30.38 .00 .00 .00 .00 .00
Program 127 - Regional Sp Ed Program
Totals
$427.51 $0.00 $0.00 $0.00 $0.00 $0.00
Level 2 - Elementary Totals $338,035.16 $704,480.61 $395,223.42 $74,000.00 $0.00 ($74,000.00)
Level 3 - Secondary
Program 110 - Regular Instruction
32-540-61-10-3-110-
71120
Compensation-Instructional Salaries 59,116.05 150,167.83 110,101.32 21,758.00 .00 (21,758.00)
32-540-61-10-3-110-
71665
Bonus Payments To Teachers .00 1,548.00 .00 .00 .00 .00
32-540-61-10-3-110-
72100
FICA 4,469.62 11,071.30 7,968.62 1,664.00 .00 (1,664.00)
32-540-61-10-3-110-
72210
VRS Pension Contribution .00 14,399.19 22,018.44 3,616.00 .00 (3,616.00)
32-540-61-10-3-110-
72220
VRS Hybrid Pension Contribution 8,317.50 8,854.50 .00 .00 .00 .00
32-540-61-10-3-110-
72300
Group Health and Dental Insurance 6,640.00 14,807.12 17,448.00 9,407.00 .00 (9,407.00)
32-540-61-10-3-110-
72400
VRS Group Life Insurance 670.60 1,874.81 1,775.28 292.00 .00 (292.00)
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FY 26 Grant Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
72510
Hybrid Disability Insurance 119.10 126.80 .00 .00 .00 .00
32-540-61-10-3-110-
72750
VRS Retiree Health Care Credit 605.50 1,692.92 1,603.02 263.00 .00 (263.00)
32-540-61-10-3-110-
73037
Contractual Services - Other 33,550.00 11,600.00 2,100.00 .00 .00 .00
32-540-61-10-3-110-
76015
Allotment 797.90 1,642.80 .00 .00 .00 .00
Program 110 - Regular Instruction Totals $114,286.27 $217,785.27 $163,014.68 $37,000.00 $0.00 ($37,000.00)
Program 120 - Special Education
32-540-61-10-3-120-
71120
Compensation-Instructional Salaries 107,968.87 56,631.04 .00 .00 .00 .00
32-540-61-10-3-120-
71146
Compensation - ELL 162.80 .00 .00 .00 .00 .00
32-540-61-10-3-120-
72100
FICA 8,093.35 4,161.07 .00 .00 .00 .00
32-540-61-10-3-120-
72210
VRS Pension Contribution 18,268.80 .00 .00 .00 .00 .00
32-540-61-10-3-120-
72220
VRS Hybrid Pension Contribution .00 9,394.64 .00 .00 .00 .00
32-540-61-10-3-120-
72300
Group Health and Dental Insurance 18,514.40 6,744.62 .00 .00 .00 .00
32-540-61-10-3-120-
72400
VRS Group Life Insurance 1,472.90 757.40 .00 .00 .00 .00
32-540-61-10-3-120-
72510
Hybrid Disability Insurance .00 134.50 .00 .00 .00 .00
32-540-61-10-3-120-
72750
VRS Retiree Health Care Credit 1,330.00 684.00 .00 .00 .00 .00
Program 120 - Special Education Totals $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 3,867.00 .00 .00 .00 .00 .00
32-540-61-10-3-130-
72100
FICA 295.83 .00 .00 .00 .00 .00
Program 130 - Vocational Totals $4,162.83 $0.00 $0.00 $0.00 $0.00 $0.00
Level 3 - Secondary Totals $274,260.22 $296,292.54 $163,014.68 $37,000.00 $0.00 ($37,000.00)
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Page 255 of 412
FY 26 Grant Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
71120
Compensation-Instructional Salaries 4,297.76 55,234.87 33,298.07 .00 .00 .00
32-540-61-10-4-110-
71151
Compensation-Instructional Asst .00 11,612.65 .00 .00 .00 .00
32-540-61-10-4-110-
71520
Compensation-Substitutes 1,100.00 .00 .00 .00 .00 .00
32-540-61-10-4-110-
71665
Bonus Payments To Teachers .00 1,548.00 .00 .00 .00 .00
32-540-61-10-4-110-
72100
FICA 412.93 4,672.98 2,525.50 .00 .00 .00
32-540-61-10-4-110-
72210
VRS Pension Contribution .00 9,781.92 5,603.74 .00 .00 .00
32-540-61-10-4-110-
72220
VRS Hybrid Pension Contribution .00 909.15 .00 .00 .00 .00
32-540-61-10-4-110-
72300
Group Health and Dental Insurance .00 2,506.20 .00 .00 .00 .00
32-540-61-10-4-110-
72400
VRS Group Life Insurance .00 825.88 451.78 .00 .00 .00
32-540-61-10-4-110-
72510
Hybrid Disability Insurance .00 6.61 .00 .00 .00 .00
32-540-61-10-4-110-
72750
VRS Retiree Health Care Credit .00 745.77 407.94 .00 .00 .00
32-540-61-10-4-110-
73037
Contractual Services - Other 14,150.00 .00 .00 .00 .00 .00
32-540-61-10-4-110-
76015
Allotment 727.50 2,033.78 .00 .00 .00 .00
32-540-61-10-4-110-
76215
Choir 5.94 .00 .00 .00 .00 .00
Program 110 - Regular Instruction Totals $20,694.13 $89,877.81 $42,287.03 $0.00 $0.00 $0.00
Program 120 - Special Education
32-540-61-10-4-120-
71120
Compensation-Instructional Salaries 332.50 49,485.53 .00 .00 .00 .00
32-540-61-10-4-120-
72100
FICA 25.44 3,573.19 .00 .00 .00 .00
32-540-61-10-4-120-
72220
VRS Hybrid Pension Contribution .00 8,589.70 .00 .00 .00 .00
32-540-61-10-4-120-
72300
Group Health and Dental Insurance .00 8,703.92 .00 .00 .00 .00
32-540-61-10-4-120-
72400
VRS Group Life Insurance .00 692.60 .00 .00 .00 .00
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Page 256 of 412
FY 26 Grant Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 120 - Special Education
32-540-61-10-4-120-
72510
Hybrid Disability Insurance .00 123.00 .00 .00 .00 .00
32-540-61-10-4-120-
72750
VRS Retiree Health Care Credit .00 625.40 .00 .00 .00 .00
Program 120 - Special Education Totals $357.94 $71,793.34 $0.00 $0.00 $0.00 $0.00
Level 4 - Middle Totals $21,052.07 $161,671.15 $42,287.03 $0.00 $0.00 $0.00
Level 6 - Summer
Program 160 - Summer
32-540-61-10-6-160-
71195
Compensation - Summer School Principal 14,227.57 .00 .00 .00 .00 .00
32-540-61-10-6-160-
71196
Compensation - Summer School Teacher 72,588.00 33,747.01 14,406.30 .00 .00 .00
32-540-61-10-6-160-
72100
FICA 6,634.30 2,581.64 1,102.08 .00 .00 .00
32-540-61-10-6-160-
72210
VRS Pension Contribution 2,364.58 .00 .00 .00 .00 .00
32-540-61-10-6-160-
72300
Group Health and Dental Insurance 1,252.34 .00 .00 .00 .00 .00
32-540-61-10-6-160-
72400
VRS Group Life Insurance 190.64 .00 .00 .00 .00 .00
32-540-61-10-6-160-
72750
VRS Retiree Health Care Credit 172.13 .00 .00 .00 .00 .00
Program 160 - Summer Totals $97,429.56 $36,328.65 $15,508.38 $0.00 $0.00 $0.00
Level 6 - Summer Totals $97,429.56 $36,328.65 $15,508.38 $0.00 $0.00 $0.00
Sub-Function 10 - Classroom Instruction Totals $730,777.01 $1,198,772.95 $616,033.51 $111,000.00 $0.00 ($111,000.00)
Sub-Function 21 - Student Guidance
Level 2 - Elementary
Program 110 - Regular Instruction
32-540-61-21-2-110-
71124
Compensation-Guidance Counselors 1,263.75 .00 .00 .00 .00 .00
32-540-61-21-2-110-
72100
FICA 96.67 .00 .00 .00 .00 .00
Program 110 - Regular Instruction Totals $1,360.42 $0.00 $0.00 $0.00 $0.00 $0.00
Level 2 - Elementary Totals $1,360.42 $0.00 $0.00 $0.00 $0.00 $0.00
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Page 257 of 412
FY 26 Grant Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 3 - Secondary
Program 110 - Regular Instruction
32-540-61-21-3-110-
71124
Compensation-Guidance Counselors .00 .00 300.00 .00 .00 .00
32-540-61-21-3-110-
72100
FICA .00 .00 22.95 .00 .00 .00
Program 110 - Regular Instruction Totals $0.00 $0.00 $322.95 $0.00 $0.00 $0.00
Level 3 - Secondary Totals $0.00 $0.00 $322.95 $0.00 $0.00 $0.00
Sub-Function 21 - Student Guidance Totals $1,360.42 $0.00 $322.95 $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 467.60 .00 .00 .00 .00 .00
32-540-61-32-2-110-
72100
FICA 35.77 .00 .00 .00 .00 .00
Program 110 - Regular Instruction Totals $503.37 $0.00 $0.00 $0.00 $0.00 $0.00
Level 2 - Elementary Totals $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 159.95 .00 .00 .00 .00 .00
Program 110 - Regular Instruction Totals $159.95 $0.00 $0.00 $0.00 $0.00 $0.00
Level 4 - Middle Totals $159.95 $0.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 32 - Instr. Sup. - Media Services
Totals
$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 267.90 .00 .00 .00 .00 .00
32-540-61-41-2-110-
72100
FICA 20.49 .00 .00 .00 .00 .00
Program 110 - Regular Instruction Totals $288.39 $0.00 $0.00 $0.00 $0.00 $0.00
Level 2 - Elementary Totals $288.39 $0.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 41 - Admin. Principals Office Totals $288.39 $0.00 $0.00 $0.00 $0.00 $0.00
Function 61 - Instruction Totals $733,089.14 $1,198,772.95 $616,356.46 $111,000.00 $0.00 ($111,000.00)
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Page 258 of 412
FY 26 Grant Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 62,640.00 58,590.00 58,590.00 .00 .00 .00
Program 213 - Information Services Totals $62,640.00 $58,590.00 $58,590.00 $0.00 $0.00 $0.00
Program 222 - Health Services
32-540-62-62-9-222-
71131
Compensation-School Nurses 33,070.39 63,010.67 67,656.93 21,758.00 .00 (21,758.00)
32-540-62-62-9-222-
71135
Compensation - Health and Behavioral .00 .00 64,993.40 .00 .00 .00
32-540-62-62-9-222-
71665
Bonus Payments To Teachers .00 1,548.00 .00 .00 .00 .00
32-540-62-62-9-222-
72100
FICA 2,537.28 4,953.92 10,123.53 1,664.00 .00 (1,664.00)
32-540-62-62-9-222-
72210
VRS Pension Contribution 4,496.55 10,014.20 21,428.50 3,616.00 .00 (3,616.00)
32-540-62-62-9-222-
72300
Group Health and Dental Insurance 232.40 398.40 9,460.32 9,407.00 .00 (9,407.00)
32-540-62-62-9-222-
72400
VRS Group Life Insurance 362.55 807.40 1,727.66 292.00 .00 (292.00)
32-540-62-62-9-222-
72750
VRS Retiree Health Care Credit 327.35 729.10 1,560.08 263.00 .00 (263.00)
32-540-62-62-9-222-
76100
Supplies - Nursing 14,041.73 .00 .00 .00 .00 .00
Program 222 - Health Services Totals $55,068.25 $81,461.69 $176,950.42 $37,000.00 $0.00 ($37,000.00)
Program 420 - Building Services
32-540-62-62-9-420-
71190
Compensation-Custodians 349.48 .00 .00 .00 .00 .00
32-540-62-62-9-420-
72100
FICA 26.73 .00 .00 .00 .00 .00
Program 420 - Building Services Totals $376.21 $0.00 $0.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $118,084.46 $140,051.69 $235,540.42 $37,000.00 $0.00 ($37,000.00)
Sub-Function 62 - Admin, Attend. & Health Totals $118,084.46 $140,051.69 $235,540.42 $37,000.00 $0.00 ($37,000.00)
Function 62 - Administration, Attend. & Health
Totals
$118,084.46 $140,051.69 $235,540.42 $37,000.00 $0.00 ($37,000.00)
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Page 259 of 412
FY 26 Grant Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 26,689.73 20,594.12 5,108.39 .00 .00 .00
32-540-63-63-9-320-
71665
Bonus Payments To Teachers .00 1,548.00 .00 .00 .00 .00
32-540-63-63-9-320-
72100
FICA 2,013.09 1,633.85 390.80 .00 .00 .00
32-540-63-63-9-320-
72220
VRS Hybrid Pension Contribution 123.28 318.80 .00 .00 .00 .00
32-540-63-63-9-320-
72300
Group Health and Dental Insurance 3,999.00 8,707.28 .00 .00 .00 .00
32-540-63-63-9-320-
72400
VRS Group Life Insurance 71.84 217.00 .00 .00 .00 .00
32-540-63-63-9-320-
72510
Hybrid Disability Insurance 28.32 85.50 .00 .00 .00 .00
32-540-63-63-9-320-
72750
VRS Retiree Health Care Credit 60.60 179.80 .00 .00 .00 .00
32-540-63-63-9-320-
76110
Supplies - Operational 633.52 .00 .00 .00 .00 .00
Program 320 - Vehicle Operation Services
Totals
$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 73,087.00 .00 .00 .00 .00
Program 350 - Bus Regular Purchases
Totals
$0.00 $73,087.00 $0.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $33,619.38 $106,371.35 $5,499.19 $0.00 $0.00 $0.00
Sub-Function 63 - Pupil Transportation Totals $33,619.38 $106,371.35 $5,499.19 $0.00 $0.00 $0.00
Function 63 - Pupil Transportation Totals $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 1,973.87 .00 .00 .00 .00 .00
32-540-64-64-9-420-
71200
Compensation-OT 31.14 .00 .00 .00 .00 .00
32-540-64-64-9-420-
72100
FICA 119.07 .00 .00 .00 .00 .00
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Page 260 of 412
FY 26 Grant Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 69.09 .00 .00 .00 .00 .00
32-540-64-64-9-420-
72300
Group Health and Dental Insurance 679.64 .00 .00 .00 .00 .00
32-540-64-64-9-420-
72400
VRS Group Life Insurance 26.45 .00 .00 .00 .00 .00
32-540-64-64-9-420-
72510
Hybrid Disability Insurance 10.42 .00 .00 .00 .00 .00
32-540-64-64-9-420-
72750
VRS Retiree Health Care Credit 22.30 .00 .00 .00 .00 .00
32-540-64-64-9-420-
74900
Building Maintenance -City 30,557.77 19,701.56 .00 .00 .00 .00
32-540-64-64-9-420-
76110
Supplies - Operational 15,887.75 .00 .00 .00 .00 .00
Program 420 - Building Services Totals $49,377.50 $19,701.56 $0.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $49,377.50 $19,701.56 $0.00 $0.00 $0.00 $0.00
Sub-Function 64 - Operation & Maintenance Totals $49,377.50 $19,701.56 $0.00 $0.00 $0.00 $0.00
Function 64 - Operation & Maintenance Totals $49,377.50 $19,701.56 $0.00 $0.00 $0.00 $0.00
Function 68 - Technology
Sub-Function 10 - Classroom Instruction
Level 9 - District Wide
Program 800 - Technology
32-540-68-10-9-800-
71139
Compensation-ITRT 50,493.00 53,854.00 57,367.28 21,758.00 .00 (21,758.00)
32-540-68-10-9-800-
71665
Bonus Payments To Teachers .00 1,548.00 .00 .00 .00 .00
32-540-68-10-9-800-
72100
FICA 3,659.76 4,005.91 4,160.47 1,664.00 .00 (1,664.00)
32-540-68-10-9-800-
72210
VRS Pension Contribution .00 .00 .00 3,616.00 .00 (3,616.00)
32-540-68-10-9-800-
72220
VRS Hybrid Pension Contribution 8,391.90 8,933.90 9,528.50 .00 .00 .00
32-540-68-10-9-800-
72300
Group Health and Dental Insurance 18,674.40 10,277.79 9,615.91 9,407.00 .00 (9,407.00)
32-540-68-10-9-800-
72400
VRS Group Life Insurance 676.60 720.30 768.22 292.00 .00 (292.00)
32-540-68-10-9-800-
72510
Hybrid Disability Insurance 120.20 127.90 136.48 .00 .00 .00
32-540-68-10-9-800-
72750
VRS Retiree Health Care Credit 611.00 650.40 693.70 263.00 .00 (263.00)
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Page 261 of 412
FY 26 Grant Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
76545
Technology Repair and Replace .00 .00 209,718.00 .00 .00 .00
Program 800 - Technology Totals $82,626.86 $80,118.20 $291,988.56 $37,000.00 $0.00 ($37,000.00)
Level 9 - District Wide Totals $82,626.86 $80,118.20 $291,988.56 $37,000.00 $0.00 ($37,000.00)
Sub-Function 10 - Classroom Instruction Totals $82,626.86 $80,118.20 $291,988.56 $37,000.00 $0.00 ($37,000.00)
Sub-Function 21 - Student Guidance
Level 9 - District Wide
Program 800 - Technology
32-540-68-21-9-800-
73205
Software Licensing Fees .00 12,850.50 .00 .00 .00 .00
Program 800 - Technology Totals $0.00 $12,850.50 $0.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $0.00 $12,850.50 $0.00 $0.00 $0.00 $0.00
Sub-Function 21 - Student Guidance Totals $0.00 $12,850.50 $0.00 $0.00 $0.00 $0.00
Function 68 - Technology Totals $82,626.86 $92,968.70 $291,988.56 $37,000.00 $0.00 ($37,000.00)
Locations 540 - CRRSA ESSER III 84.425U Totals $1,016,797.34 $1,557,866.25 $1,149,384.63 $185,000.00 $0.00 ($185,000.00)
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 2,100.00 .00 .00 .00 .00 .00
32-550-61-10-7-170-
72100
FICA 160.65 .00 .00 .00 .00 .00
Program 170 - Adult Totals $2,260.65 $0.00 $0.00 $0.00 $0.00 $0.00
Level 7 - Adult Totals $2,260.65 $0.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 10 - Classroom Instruction Totals $2,260.65 $0.00 $0.00 $0.00 $0.00 $0.00
Function 61 - Instruction Totals $2,260.65 $0.00 $0.00 $0.00 $0.00 $0.00
Locations 550 - Goodwill YouthBuild 17.274 Totals $2,260.65 $0.00 $0.00 $0.00 $0.00 $0.00
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Page 262 of 412
FY 26 Grant Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 36,308.01 46,767.90 .00 .00 .00 .00
32-570-61-10-2-120-
71151
Compensation-Instructional Asst 4,702.23 16,952.24 .00 .00 .00 .00
32-570-61-10-2-120-
72100
FICA 2,748.11 4,840.76 .00 .00 .00 .00
32-570-61-10-2-120-
72220
VRS Hybrid Pension Contribution 6,238.50 11,299.96 .00 .00 .00 .00
32-570-61-10-2-120-
72300
Group Health and Dental Insurance 6,717.28 13,179.00 .00 .00 .00 .00
32-570-61-10-2-120-
72400
VRS Group Life Insurance 502.98 911.05 .00 .00 .00 .00
32-570-61-10-2-120-
72510
Hybrid Disability Insurance 89.34 161.80 .00 .00 .00 .00
32-570-61-10-2-120-
72750
VRS Retiree Health Care Credit 454.20 822.61 .00 .00 .00 .00
32-570-61-10-2-120-
73037
Contractual Services - Other 12,697.50 12,840.50 .00 .00 .00 .00
Program 120 - Special Education Totals $70,458.15 $107,775.82 $0.00 $0.00 $0.00 $0.00
Level 2 - Elementary Totals $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 3,418.15 2,500.00 .00 .00 .00 .00
32-570-61-10-3-120-
72100
FICA 261.51 191.25 .00 .00 .00 .00
Program 120 - Special Education Totals $3,679.66 $2,691.25 $0.00 $0.00 $0.00 $0.00
Level 3 - Secondary Totals $3,679.66 $2,691.25 $0.00 $0.00 $0.00 $0.00
Sub-Function 10 - Classroom Instruction Totals $74,137.81 $110,467.07 $0.00 $0.00 $0.00 $0.00
Function 61 - Instruction Totals $74,137.81 $110,467.07 $0.00 $0.00 $0.00 $0.00
Locations 570 - ARP Flow Thru 84.027X Totals $74,137.81 $110,467.07 $0.00 $0.00 $0.00 $0.00
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Page 263 of 412
FY 26 Grant Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 648,725.00 .00 .00 .00 .00 .00
Program 800 - Technology Totals $648,725.00 $0.00 $0.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $648,725.00 $0.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 10 - Classroom Instruction Totals $648,725.00 $0.00 $0.00 $0.00 $0.00 $0.00
Function 68 - Technology Totals $648,725.00 $0.00 $0.00 $0.00 $0.00 $0.00
Locations 580 - Emergency Connectivity 32.009 Totals $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 459,675.00 .00 .00 .00 .00 .00
Program 800 - Technology Totals $459,675.00 $0.00 $0.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $459,675.00 $0.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 10 - Classroom Instruction Totals $459,675.00 $0.00 $0.00 $0.00 $0.00 $0.00
Function 68 - Technology Totals $459,675.00 $0.00 $0.00 $0.00 $0.00 $0.00
Locations 581 - Emergency Connectivity II 32.009
Totals
$459,675.00 $0.00 $0.00 $0.00 $0.00 $0.00
Locations 582 - Emergency ConnectivityIII 32.009
Function 68 - Technology
Sub-Function 10 - Classroom Instruction
Level 9 - District Wide
Program 800 - Technology
32-582-68-10-9-800-
76545
Technology Repair and Replace .00 .00 30,000.00 .00 .00 .00
Program 800 - Technology Totals $0.00 $0.00 $30,000.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $0.00 $0.00 $30,000.00 $0.00 $0.00 $0.00
Sub-Function 10 - Classroom Instruction Totals $0.00 $0.00 $30,000.00 $0.00 $0.00 $0.00
Function 68 - Technology Totals $0.00 $0.00 $30,000.00 $0.00 $0.00 $0.00
Locations 582 - Emergency ConnectivityIII 32.009
Totals
$0.00 $0.00 $30,000.00 $0.00 $0.00 $0.00
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Page 264 of 412
FY 26 Grant Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 .00 300.00 .00 .00 .00 .00
Program 110 - Regular Instruction Totals $0.00 $300.00 $0.00 $0.00 $0.00 $0.00
Level 3 - Secondary Totals $0.00 $300.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 10 - Classroom Instruction Totals $0.00 $300.00 $0.00 $0.00 $0.00 $0.00
Function 61 - Instruction Totals $0.00 $300.00 $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
32-590-63-63-9-320-
71170
Compensation-Bus Drivers 7,751.80 .00 .00 .00 .00 .00
32-590-63-63-9-320-
72100
FICA 593.01 .00 .00 .00 .00 .00
32-590-63-63-9-320-
73420
Private Carrier Transportation .00 88.20 .00 .00 .00 .00
Program 320 - Vehicle Operation Services
Totals
$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 6,601.45 .00 .00 .00 .00
32-590-63-63-9-330-
72100
FICA .00 505.01 .00 .00 .00 .00
Program 330 - Transportation Monitoring
Svcs Totals
$0.00 $7,106.46 $0.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $8,344.81 $7,194.66 $0.00 $0.00 $0.00 $0.00
Sub-Function 63 - Pupil Transportation Totals $8,344.81 $7,194.66 $0.00 $0.00 $0.00 $0.00
Function 63 - Pupil Transportation Totals $8,344.81 $7,194.66 $0.00 $0.00 $0.00 $0.00
Locations 590 - ARP Homeless II C&Y 84.425W Totals $8,344.81 $7,494.66 $0.00 $0.00 $0.00 $0.00
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Page 265 of 412
FY 26 Grant Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 6,000.00 .00 (6,000.00)
32-600-61-10-2-166-
72100
FICA .00 .00 .00 459.00 .00 (459.00)
Program 166 - Before and After School
Program Totals
$0.00 $0.00 $0.00 $6,459.00 $0.00 ($6,459.00)
Level 2 - Elementary Totals $0.00 $0.00 $0.00 $6,459.00 $0.00 ($6,459.00)
Level 3 - Secondary
Program 166 - Before and After School Program
32-600-61-10-3-166-
71120
Compensation-Instructional Salaries 456.50 1,578.50 3,259.00 .00 .00 .00
32-600-61-10-3-166-
72100
FICA 34.92 120.80 249.31 .00 .00 .00
Program 166 - Before and After School
Program Totals
$491.42 $1,699.30 $3,508.31 $0.00 $0.00 $0.00
Level 3 - Secondary Totals $491.42 $1,699.30 $3,508.31 $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 258.50 2,447.50 10,648.00 .00 .00 .00
32-600-61-10-4-166-
72100
FICA 19.79 187.29 810.89 .00 .00 .00
Program 166 - Before and After School
Program Totals
$278.29 $2,634.79 $11,458.89 $0.00 $0.00 $0.00
Level 4 - Middle Totals $278.29 $2,634.79 $11,458.89 $0.00 $0.00 $0.00
Level 6 - Summer
Program 165 - Addressing Unfinished Learning
32-600-61-10-6-165-
71120
Compensation-Instructional Salaries 12,302.50 48,755.00 84,022.68 76,955.00 .00 (76,955.00)
32-600-61-10-6-165-
72100
FICA 941.15 3,729.76 6,593.02 5,888.00 .00 (5,888.00)
32-600-61-10-6-165-
72210
VRS Pension Contribution .00 .00 4,364.05 .00 .00 .00
32-600-61-10-6-165-
72300
Group Health and Dental Insurance .00 .00 166.00 .00 .00 .00
32-600-61-10-6-165-
72400
VRS Group Life Insurance .00 .00 291.96 .00 .00 .00
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Page 266 of 412
FY 26 Grant Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 .00 263.65 .00 .00 .00
32-600-61-10-6-165-
73037
Contractual Services - Other 30,963.00 33,475.00 45,631.92 57,801.00 .00 (57,801.00)
Program 165 - Addressing Unfinished
Learning Totals
$44,206.65 $85,959.76 $141,333.28 $140,644.00 $0.00 ($140,644.00)
Program 167 - Summer Programs
32-600-61-10-6-167-
71120
Compensation-Instructional Salaries .00 .00 92,966.00 83,946.00 .00 (83,946.00)
32-600-61-10-6-167-
72100
FICA .00 .00 7,111.96 6,422.00 .00 (6,422.00)
Program 167 - Summer Programs Totals $0.00 $0.00 $100,077.96 $90,368.00 $0.00 ($90,368.00)
Level 6 - Summer Totals $44,206.65 $85,959.76 $241,411.24 $231,012.00 $0.00 ($231,012.00)
Sub-Function 10 - Classroom Instruction Totals $44,976.36 $90,293.85 $256,378.44 $237,471.00 $0.00 ($237,471.00)
Function 61 - Instruction Totals $44,976.36 $90,293.85 $256,378.44 $237,471.00 $0.00 ($237,471.00)
Locations 600 - ARP ESSER III Set-Aside 84.425U
Totals
$44,976.36 $90,293.85 $256,378.44 $237,471.00 $0.00 ($237,471.00)
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 50,080.00 159,536.15 163,208.85 .00 .00 .00
32-610-64-64-9-420-
78020
Furniture & Equipment >$5,000 .00 232,348.00 144,781.00 .00 .00 .00
Program 420 - Building Services Totals $50,080.00 $391,884.15 $307,989.85 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $50,080.00 $391,884.15 $307,989.85 $0.00 $0.00 $0.00
Sub-Function 64 - Operation & Maintenance Totals $50,080.00 $391,884.15 $307,989.85 $0.00 $0.00 $0.00
Function 64 - Operation & Maintenance Totals $50,080.00 $391,884.15 $307,989.85 $0.00 $0.00 $0.00
Locations 610 - ARPA CSLFRF Ventilation 21.027
Totals
$50,080.00 $391,884.15 $307,989.85 $0.00 $0.00 $0.00
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Page 267 of 412
FY 26 Grant Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 8,954.28 .00 .00 .00 .00 .00
32-620-61-10-3-120-
72100
FICA 664.70 .00 .00 .00 .00 .00
32-620-61-10-3-120-
72210
VRS Pension Contribution 1,079.10 .00 .00 .00 .00 .00
32-620-61-10-3-120-
72220
VRS Hybrid Pension Contribution 378.27 .00 .00 .00 .00 .00
32-620-61-10-3-120-
72300
Group Health and Dental Insurance 1,006.03 .00 .00 .00 .00 .00
32-620-61-10-3-120-
72400
VRS Group Life Insurance 117.50 .00 .00 .00 .00 .00
32-620-61-10-3-120-
72510
Hybrid Disability Insurance 5.40 .00 .00 .00 .00 .00
32-620-61-10-3-120-
72750
VRS Retiree Health Care Credit 106.10 .00 .00 .00 .00 .00
32-620-61-10-3-120-
73280
Therapeutic Service - Sp Ed - Speech
Therapy
525.33 .00 .00 .00 .00 .00
Program 120 - Special Education Totals $12,836.71 $0.00 $0.00 $0.00 $0.00 $0.00
Level 3 - Secondary Totals $12,836.71 $0.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 10 - Classroom Instruction Totals $12,836.71 $0.00 $0.00 $0.00 $0.00 $0.00
Function 61 - Instruction Totals $12,836.71 $0.00 $0.00 $0.00 $0.00 $0.00
Locations 620 - ESSER II Postsecondary SpEd Supp
Totals
$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 19,723.00 .00 .00 .00 .00
Program 420 - Building Services Totals $0.00 $19,723.00 $0.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $0.00 $19,723.00 $0.00 $0.00 $0.00 $0.00
Sub-Function 64 - Operation & Maintenance Totals $0.00 $19,723.00 $0.00 $0.00 $0.00 $0.00
Function 64 - Operation & Maintenance Totals $0.00 $19,723.00 $0.00 $0.00 $0.00 $0.00
Locations 630 - DCJS Digital Mapping Grant Totals $0.00 $19,723.00 $0.00 $0.00 $0.00 $0.00
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Page 268 of 412
FY 26 Grant Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 20,005.10 .00 19,990.00 .00 (19,990.00)
32-640-62-62-9-222-
72100
FICA .00 1,531.80 .00 1,529.00 .00 (1,529.00)
32-640-62-62-9-222-
72210
VRS Pension Contribution .00 .00 .00 3,322.00 .00 (3,322.00)
32-640-62-62-9-222-
72220
VRS Hybrid Pension Contribution .00 3,164.16 .00 .00 .00 .00
32-640-62-62-9-222-
72300
Group Health and Dental Insurance .00 3,591.24 .00 2,574.00 .00 (2,574.00)
32-640-62-62-9-222-
72400
VRS Group Life Insurance .00 255.12 .00 268.00 .00 (268.00)
32-640-62-62-9-222-
72510
Hybrid Disability Insurance .00 45.32 .00 .00 .00 .00
32-640-62-62-9-222-
72750
VRS Retiree Health Care Credit .00 230.36 .00 242.00 .00 (242.00)
32-640-62-62-9-222-
73037
Contractual Services - Other .00 750.00 .00 3,780.00 .00 (3,780.00)
32-640-62-62-9-222-
73255
Professional Development .00 930.00 19,607.88 24,548.00 .00 (24,548.00)
32-640-62-62-9-222-
76045
Furniture and Equip <$5,000 .00 1,422.23 28,471.79 23,752.00 .00 (23,752.00)
Program 222 - Health Services Totals $0.00 $31,925.33 $48,079.67 $80,005.00 $0.00 ($80,005.00)
Level 9 - District Wide Totals $0.00 $31,925.33 $48,079.67 $80,005.00 $0.00 ($80,005.00)
Sub-Function 62 - Admin, Attend. & Health Totals $0.00 $31,925.33 $48,079.67 $80,005.00 $0.00 ($80,005.00)
Function 62 - Administration, Attend. & Health
Totals
$0.00 $31,925.33 $48,079.67 $80,005.00 $0.00 ($80,005.00)
Locations 640 - School-Based Health 93.354 Totals $0.00 $31,925.33 $48,079.67 $80,005.00 $0.00 ($80,005.00)
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Page 269 of 412
FY 26 Grant Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 16,928.27 .00 .00 .00 .00
Program 222 - Health Services Totals $0.00 $16,928.27 $0.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $0.00 $16,928.27 $0.00 $0.00 $0.00 $0.00
Sub-Function 62 - Admin, Attend. & Health Totals $0.00 $16,928.27 $0.00 $0.00 $0.00 $0.00
Function 62 - Administration, Attend. & Health
Totals
$0.00 $16,928.27 $0.00 $0.00 $0.00 $0.00
Locations 650 - Epidem & Lab Capacity 93.323 Totals $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 1,811.72 129,016.64 123,188.00 .00 (123,188.00)
32-660-62-62-9-222-
76435
Supplies - Instructional .00 .00 2,171.64 8,000.00 .00 (8,000.00)
Program 222 - Health Services Totals $0.00 $1,811.72 $131,188.28 $131,188.00 $0.00 ($131,188.00)
Level 9 - District Wide Totals $0.00 $1,811.72 $131,188.28 $131,188.00 $0.00 ($131,188.00)
Sub-Function 62 - Admin, Attend. & Health Totals $0.00 $1,811.72 $131,188.28 $131,188.00 $0.00 ($131,188.00)
Function 62 - Administration, Attend. & Health
Totals
$0.00 $1,811.72 $131,188.28 $131,188.00 $0.00 ($131,188.00)
Locations 660 - Community Schools Grant 84.215J
Totals
$0.00 $1,811.72 $131,188.28 $131,188.00 $0.00 ($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 2,500.00 1,000.00 .00 (1,000.00)
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Page 270 of 412
FY 26 Grant Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 .00 191.25 77.00 .00 (77.00)
Program 110 - Regular Instruction Totals $0.00 $0.00 $2,691.25 $1,077.00 $0.00 ($1,077.00)
Level 3 - Secondary Totals $0.00 $0.00 $2,691.25 $1,077.00 $0.00 ($1,077.00)
Sub-Function 10 - Classroom Instruction Totals $0.00 $0.00 $2,691.25 $1,077.00 $0.00 ($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 36,038.24 57,000.00 37,322.00 (19,678.00)
32-670-61-21-2-110-
71665
Bonus Payments To Teachers .00 .00 12,500.00 .00 .00 .00
32-670-61-21-2-110-
72100
FICA .00 .00 3,291.11 4,361.00 2,862.00 (1,499.00)
32-670-61-21-2-110-
72210
VRS Pension Contribution .00 .00 3,632.40 9,473.00 .00 (9,473.00)
32-670-61-21-2-110-
72220
VRS Hybrid Pension Contribution .00 .00 1,738.80 .00 6,824.00 6,824.00
32-670-61-21-2-110-
72300
Group Health and Dental Insurance .00 .00 4,657.44 3,394.00 .00 (3,394.00)
32-670-61-21-2-110-
72400
VRS Group Life Insurance .00 .00 433.10 764.00 537.00 (227.00)
32-670-61-21-2-110-
72510
Hybrid Disability Insurance .00 .00 24.92 .00 108.00 108.00
32-670-61-21-2-110-
72750
VRS Retiree Health Care Credit .00 .00 391.00 690.00 550.00 (140.00)
32-670-61-21-2-110-
75802
Dues .00 .00 250.00 .00 .00 .00
32-670-61-21-2-110-
76435
Supplies - Instructional .00 .00 .00 1,473.00 1,473.00 .00
Program 110 - Regular Instruction Totals $0.00 $0.00 $62,957.01 $77,155.00 $49,676.00 ($27,479.00)
Level 2 - Elementary Totals $0.00 $0.00 $62,957.01 $77,155.00 $49,676.00 ($27,479.00)
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Page 271 of 412
FY 26 Grant Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
71124
Compensation-Guidance Counselors .00 .00 .00 .00 37,684.00 37,684.00
32-670-61-21-3-110-
71665
Bonus Payments To Teachers .00 .00 10,000.00 19,800.00 1,000.00 (18,800.00)
32-670-61-21-3-110-
72100
FICA .00 .00 765.00 1,515.00 2,889.00 1,374.00
32-670-61-21-3-110-
72220
VRS Hybrid Pension Contribution .00 .00 .00 .00 6,908.00 6,908.00
32-670-61-21-3-110-
72400
VRS Group Life Insurance .00 .00 .00 .00 542.00 542.00
32-670-61-21-3-110-
72510
Hybrid Disability Insurance .00 .00 .00 .00 109.00 109.00
32-670-61-21-3-110-
72750
VRS Retiree Health Care Credit .00 .00 .00 .00 555.00 555.00
32-670-61-21-3-110-
75802
Dues .00 .00 391.75 .00 .00 .00
Program 110 - Regular Instruction Totals $0.00 $0.00 $11,156.75 $21,315.00 $49,687.00 $28,372.00
Level 3 - Secondary Totals $0.00 $0.00 $11,156.75 $21,315.00 $49,687.00 $28,372.00
Level 4 - Middle
Program 110 - Regular Instruction
32-670-61-21-4-110-
71124
Compensation-Guidance Counselors .00 .00 .00 .00 12,561.00 12,561.00
32-670-61-21-4-110-
71665
Bonus Payments To Teachers .00 .00 7,500.00 .00 .00 .00
32-670-61-21-4-110-
72100
FICA .00 .00 573.75 .00 963.00 963.00
32-670-61-21-4-110-
72220
VRS Hybrid Pension Contribution .00 .00 .00 .00 2,302.00 2,302.00
32-670-61-21-4-110-
72400
VRS Group Life Insurance .00 .00 .00 .00 181.00 181.00
32-670-61-21-4-110-
72510
Hybrid Disability Insurance .00 .00 .00 .00 36.00 36.00
32-670-61-21-4-110-
72750
VRS Retiree Health Care Credit .00 .00 .00 .00 185.00 185.00
32-670-61-21-4-110-
75802
Dues .00 .00 136.75 .00 .00 .00
Program 110 - Regular Instruction Totals $0.00 $0.00 $8,210.50 $0.00 $16,228.00 $16,228.00
Level 4 - Middle Totals $0.00 $0.00 $8,210.50 $0.00 $16,228.00 $16,228.00
Sub-Function 21 - Student Guidance Totals $0.00 $0.00 $82,324.26 $98,470.00 $115,591.00 $17,121.00
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FY 26 Grant Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 110 - Regular Instruction
32-670-61-22-2-110-
71120
Compensation-Instructional Salaries .00 .00 9,090.42 49,500.00 15,337.00 (34,163.00)
32-670-61-22-2-110-
71665
Bonus Payments To Teachers .00 .00 5,000.00 .00 .00 .00
32-670-61-22-2-110-
72100
FICA .00 .00 1,070.06 3,787.00 1,159.00 (2,628.00)
32-670-61-22-2-110-
72210
VRS Pension Contribution .00 .00 1,371.98 8,227.00 2,615.00 (5,612.00)
32-670-61-22-2-110-
72300
Group Health and Dental Insurance .00 .00 1,193.15 .00 1,903.00 1,903.00
32-670-61-22-2-110-
72400
VRS Group Life Insurance .00 .00 110.60 663.00 222.00 (441.00)
32-670-61-22-2-110-
72750
VRS Retiree Health Care Credit .00 .00 99.91 599.00 220.00 (379.00)
Program 110 - Regular Instruction Totals $0.00 $0.00 $17,936.12 $62,776.00 $21,456.00 ($41,320.00)
Program 120 - Special Education
32-670-61-22-2-120-
71120
Compensation-Instructional Salaries .00 .00 5,977.28 .00 9,860.00 9,860.00
32-670-61-22-2-120-
72100
FICA .00 .00 452.11 .00 745.00 745.00
32-670-61-22-2-120-
72210
VRS Pension Contribution .00 .00 909.06 .00 1,681.00 1,681.00
32-670-61-22-2-120-
72300
Group Health and Dental Insurance .00 .00 784.56 .00 1,224.00 1,224.00
32-670-61-22-2-120-
72400
VRS Group Life Insurance .00 .00 73.32 .00 140.00 140.00
32-670-61-22-2-120-
72750
VRS Retiree Health Care Credit .00 .00 66.18 .00 143.00 143.00
Program 120 - Special Education Totals $0.00 $0.00 $8,262.51 $0.00 $13,793.00 $13,793.00
Level 2 - Elementary Totals $0.00 $0.00 $26,198.63 $62,776.00 $35,249.00 ($27,527.00)
Level 3 - Secondary
Program 110 - Regular Instruction
32-670-61-22-3-110-
71120
Compensation-Instructional Salaries .00 .00 8,592.36 .00 13,146.00 13,146.00
32-670-61-22-3-110-
71665
Bonus Payments To Teachers .00 .00 2,500.00 .00 .00 .00
32-670-61-22-3-110-
72100
FICA .00 .00 841.25 .00 993.00 993.00
32-670-61-22-3-110-
72210
VRS Pension Contribution .00 .00 1,338.31 .00 2,242.00 2,242.00
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FY 26 Grant Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 110 - Regular Instruction
32-670-61-22-3-110-
72300
Group Health and Dental Insurance .00 .00 1,127.78 .00 1,632.00 1,632.00
32-670-61-22-3-110-
72400
VRS Group Life Insurance .00 .00 107.89 .00 186.00 186.00
32-670-61-22-3-110-
72750
VRS Retiree Health Care Credit .00 .00 97.46 .00 190.00 190.00
Program 110 - Regular Instruction Totals $0.00 $0.00 $14,605.05 $0.00 $18,389.00 $18,389.00
Program 120 - Special Education
32-670-61-22-3-120-
71120
Compensation-Instructional Salaries .00 .00 5,977.28 .00 9,860.00 9,860.00
32-670-61-22-3-120-
72100
FICA .00 .00 452.17 .00 745.00 745.00
32-670-61-22-3-120-
72210
VRS Pension Contribution .00 .00 909.11 .00 1,681.00 1,681.00
32-670-61-22-3-120-
72300
Group Health and Dental Insurance .00 .00 784.53 .00 1,224.00 1,224.00
32-670-61-22-3-120-
72400
VRS Group Life Insurance .00 .00 73.31 .00 140.00 140.00
32-670-61-22-3-120-
72750
VRS Retiree Health Care Credit .00 .00 66.07 .00 143.00 143.00
Program 120 - Special Education Totals $0.00 $0.00 $8,262.47 $0.00 $13,793.00 $13,793.00
Level 3 - Secondary Totals $0.00 $0.00 $22,867.52 $0.00 $32,182.00 $32,182.00
Sub-Function 22 - Student Social Worker Totals $0.00 $0.00 $49,066.15 $62,776.00 $67,431.00 $4,655.00
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 13,262.92 .00 .00 .00
32-670-61-31-2-120-
72100
FICA .00 .00 1,014.50 .00 .00 .00
32-670-61-31-2-120-
72210
VRS Pension Contribution .00 .00 2,204.50 .00 .00 .00
32-670-61-31-2-120-
72400
VRS Group Life Insurance .00 .00 177.50 .00 .00 .00
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FY 26 Grant Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 2 - Elementary
Program 120 - Special Education
32-670-61-31-2-120-
72750
VRS Retiree Health Care Credit .00 .00 160.00 .00 .00 .00
Program 120 - Special Education Totals $0.00 $0.00 $16,819.42 $0.00 $0.00 $0.00
Level 2 - Elementary Totals $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 13,262.91 .00 .00 .00
32-670-61-31-3-120-
72100
FICA .00 .00 1,014.50 .00 .00 .00
32-670-61-31-3-120-
72210
VRS Pension Contribution .00 .00 2,204.50 .00 .00 .00
32-670-61-31-3-120-
72400
VRS Group Life Insurance .00 .00 177.50 .00 .00 .00
32-670-61-31-3-120-
72750
VRS Retiree Health Care Credit .00 .00 160.00 .00 .00 .00
Program 120 - Special Education Totals $0.00 $0.00 $16,819.41 $0.00 $0.00 $0.00
Level 3 - Secondary Totals $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 $33,638.83 $0.00 $0.00 $0.00
Function 61 - Instruction Totals $0.00 $0.00 $167,720.49 $162,323.00 $183,022.00 $20,699.00
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 39,090.00 25,500.00 11,642.00 (13,858.00)
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FY 26 Grant Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 670 - SBMH2-Yr1 84.184H
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-
75530
Travel - Other .00 .00 .00 .00 3,700.00 3,700.00
Program 212 - Exec Admin Services Totals $0.00 $0.00 $39,090.00 $25,500.00 $15,342.00 ($10,158.00)
Program 223 - Psych Services
32-670-62-62-9-223-
71655
Compensation - Stipends For PD .00 .00 6,450.00 .00 .00 .00
32-670-62-62-9-223-
71665
Bonus Payments To Teachers .00 .00 7,500.00 .00 .00 .00
32-670-62-62-9-223-
72100
FICA .00 .00 1,067.27 .00 .00 .00
32-670-62-62-9-223-
75530
Travel - Other .00 .00 15,049.72 7,000.00 7,000.00 .00
Program 223 - Psych Services Totals $0.00 $0.00 $30,066.99 $7,000.00 $7,000.00 $0.00
Level 9 - District Wide Totals $0.00 $0.00 $69,156.99 $32,500.00 $22,342.00 ($10,158.00)
Sub-Function 62 - Admin, Attend. & Health Totals $0.00 $0.00 $69,156.99 $32,500.00 $22,342.00 ($10,158.00)
Function 62 - Administration, Attend. & Health
Totals
$0.00 $0.00 $69,156.99 $32,500.00 $22,342.00 ($10,158.00)
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 2,500.00 1,000.00 1,000.00 .00
32-670-68-21-9-800-
72100
FICA .00 .00 191.25 77.00 77.00 .00
Program 800 - Technology Totals $0.00 $0.00 $2,691.25 $1,077.00 $1,077.00 $0.00
Level 9 - District Wide Totals $0.00 $0.00 $2,691.25 $1,077.00 $1,077.00 $0.00
Sub-Function 21 - Student Guidance Totals $0.00 $0.00 $2,691.25 $1,077.00 $1,077.00 $0.00
Function 68 - Technology Totals $0.00 $0.00 $2,691.25 $1,077.00 $1,077.00 $0.00
Locations 670 - SBMH2-Yr1 84.184H Totals $0.00 $0.00 $239,568.73 $195,900.00 $206,441.00 $10,541.00
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FY 26 Grant Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 110 - Regular Instruction
32-680-61-10-2-110-
71120
Compensation-Instructional Salaries .00 .00 162,565.66 .00 .00 .00
32-680-61-10-2-110-
72100
FICA .00 .00 12,028.39 .00 .00 .00
32-680-61-10-2-110-
72210
VRS Pension Contribution .00 .00 20,830.20 .00 .00 .00
32-680-61-10-2-110-
72220
VRS Hybrid Pension Contribution .00 .00 5,829.05 .00 .00 .00
32-680-61-10-2-110-
72300
Group Health and Dental Insurance .00 .00 20,275.02 .00 .00 .00
32-680-61-10-2-110-
72400
VRS Group Life Insurance .00 .00 2,149.39 .00 .00 .00
32-680-61-10-2-110-
72510
Hybrid Disability Insurance .00 .00 83.45 .00 .00 .00
32-680-61-10-2-110-
72750
VRS Retiree Health Care Credit .00 .00 1,940.88 .00 .00 .00
32-680-61-10-2-110-
76130
Textbooks .00 .00 247,715.61 .00 .00 .00
32-680-61-10-2-110-
76435
Supplies - Instructional .00 .00 1,915.24 .00 .00 .00
Program 110 - Regular Instruction Totals $0.00 $0.00 $475,332.89 $0.00 $0.00 $0.00
Program 120 - Special Education
32-680-61-10-2-120-
71146
Compensation - ELL .00 .00 33,287.40 65,000.00 .00 (65,000.00)
32-680-61-10-2-120-
72100
FICA .00 .00 2,548.21 4,973.00 .00 (4,973.00)
32-680-61-10-2-120-
72210
VRS Pension Contribution .00 .00 .00 10,803.00 .00 (10,803.00)
32-680-61-10-2-120-
72220
VRS Hybrid Pension Contribution .00 .00 5,732.93 .00 .00 .00
32-680-61-10-2-120-
72300
Group Health and Dental Insurance .00 .00 .00 9,407.00 .00 (9,407.00)
32-680-61-10-2-120-
72400
VRS Group Life Insurance .00 .00 462.22 871.00 .00 (871.00)
32-680-61-10-2-120-
72510
Hybrid Disability Insurance .00 .00 82.07 .00 .00 .00
32-680-61-10-2-120-
72750
VRS Retiree Health Care Credit .00 .00 417.40 787.00 .00 (787.00)
Program 120 - Special Education Totals $0.00 $0.00 $42,530.23 $91,841.00 $0.00 ($91,841.00)
Level 2 - Elementary Totals $0.00 $0.00 $517,863.12 $91,841.00 $0.00 ($91,841.00)
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FY 26 Grant Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 3 - Secondary
Program 110 - Regular Instruction
32-680-61-10-3-110-
71120
Compensation-Instructional Salaries .00 .00 1,800.00 .00 .00 .00
32-680-61-10-3-110-
72100
FICA .00 .00 137.70 .00 .00 .00
Program 110 - Regular Instruction Totals $0.00 $0.00 $1,937.70 $0.00 $0.00 $0.00
Program 121 - Alternative Education
32-680-61-10-3-121-
71120
Compensation-Instructional Salaries .00 .00 41,926.86 65,000.00 .00 (65,000.00)
32-680-61-10-3-121-
72100
FICA .00 .00 3,149.99 4,973.00 .00 (4,973.00)
32-680-61-10-3-121-
72210
VRS Pension Contribution .00 .00 6,501.73 10,803.00 .00 (10,803.00)
32-680-61-10-3-121-
72300
Group Health and Dental Insurance .00 .00 5,884.02 9,407.00 .00 (9,407.00)
32-680-61-10-3-121-
72400
VRS Group Life Insurance .00 .00 524.22 871.00 .00 (871.00)
32-680-61-10-3-121-
72750
VRS Retiree Health Care Credit .00 .00 473.34 787.00 .00 (787.00)
Program 121 - Alternative Education Totals $0.00 $0.00 $58,460.16 $91,841.00 $0.00 ($91,841.00)
Level 3 - Secondary Totals $0.00 $0.00 $60,397.86 $91,841.00 $0.00 ($91,841.00)
Level 4 - Middle
Program 110 - Regular Instruction
32-680-61-10-4-110-
71120
Compensation-Instructional Salaries .00 .00 38,670.90 65,000.00 .00 (65,000.00)
32-680-61-10-4-110-
72100
FICA .00 .00 2,797.65 4,973.00 .00 (4,973.00)
32-680-61-10-4-110-
72210
VRS Pension Contribution .00 .00 4,166.05 10,803.00 .00 (10,803.00)
32-680-61-10-4-110-
72300
Group Health and Dental Insurance .00 .00 232.40 9,408.00 .00 (9,408.00)
32-680-61-10-4-110-
72400
VRS Group Life Insurance .00 .00 395.75 871.00 .00 (871.00)
32-680-61-10-4-110-
72750
VRS Retiree Health Care Credit .00 .00 357.35 787.00 .00 (787.00)
32-680-61-10-4-110-
76435
Supplies - Instructional .00 .00 4,528.76 10,062.00 .00 (10,062.00)
Program 110 - Regular Instruction Totals $0.00 $0.00 $51,148.86 $101,904.00 $0.00 ($101,904.00)
Level 4 - Middle Totals $0.00 $0.00 $51,148.86 $101,904.00 $0.00 ($101,904.00)
Sub-Function 10 - Classroom Instruction Totals $0.00 $0.00 $629,409.84 $285,586.00 $0.00 ($285,586.00)
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FY 26 Grant Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 110 - Regular Instruction
32-680-61-22-2-110-
71120
Compensation-Instructional Salaries .00 .00 12,304.51 18,000.00 .00 (18,000.00)
32-680-61-22-2-110-
72100
FICA .00 .00 945.17 1,377.00 .00 (1,377.00)
32-680-61-22-2-110-
72210
VRS Pension Contribution .00 .00 2,118.66 2,992.00 .00 (2,992.00)
32-680-61-22-2-110-
72300
Group Health and Dental Insurance .00 .00 .00 2,822.00 .00 (2,822.00)
32-680-61-22-2-110-
72400
VRS Group Life Insurance .00 .00 170.82 241.00 .00 (241.00)
32-680-61-22-2-110-
72750
VRS Retiree Health Care Credit .00 .00 154.26 218.00 .00 (218.00)
Program 110 - Regular Instruction Totals $0.00 $0.00 $15,693.42 $25,650.00 $0.00 ($25,650.00)
Program 120 - Special Education
32-680-61-22-2-120-
71120
Compensation-Instructional Salaries .00 .00 8,193.01 12,000.00 .00 (12,000.00)
32-680-61-22-2-120-
72100
FICA .00 .00 629.32 918.00 .00 (918.00)
32-680-61-22-2-120-
72210
VRS Pension Contribution .00 .00 1,412.40 1,994.00 .00 (1,994.00)
32-680-61-22-2-120-
72300
Group Health and Dental Insurance .00 .00 .00 1,881.00 .00 (1,881.00)
32-680-61-22-2-120-
72400
VRS Group Life Insurance .00 .00 113.88 161.00 .00 (161.00)
32-680-61-22-2-120-
72750
VRS Retiree Health Care Credit .00 .00 102.84 145.00 .00 (145.00)
Program 120 - Special Education Totals $0.00 $0.00 $10,451.45 $17,099.00 $0.00 ($17,099.00)
Level 2 - Elementary Totals $0.00 $0.00 $26,144.87 $42,749.00 $0.00 ($42,749.00)
Level 3 - Secondary
Program 110 - Regular Instruction
32-680-61-22-3-110-
71120
Compensation-Instructional Salaries .00 .00 12,289.51 18,000.00 .00 (18,000.00)
32-680-61-22-3-110-
72100
FICA .00 .00 944.00 1,377.00 .00 (1,377.00)
32-680-61-22-3-110-
72210
VRS Pension Contribution .00 .00 2,118.66 2,992.00 .00 (2,992.00)
32-680-61-22-3-110-
72300
Group Health and Dental Insurance .00 .00 .00 2,822.00 .00 (2,822.00)
32-680-61-22-3-110-
72400
VRS Group Life Insurance .00 .00 170.82 241.00 .00 (241.00)
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FY 26 Grant Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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
Program 110 - Regular Instruction
32-680-61-22-3-110-
72750
VRS Retiree Health Care Credit .00 .00 154.26 218.00 .00 (218.00)
Program 110 - Regular Instruction Totals $0.00 $0.00 $15,677.25 $25,650.00 $0.00 ($25,650.00)
Program 120 - Special Education
32-680-61-22-3-120-
71120
Compensation-Instructional Salaries .00 .00 8,193.01 12,000.00 .00 (12,000.00)
32-680-61-22-3-120-
72100
FICA .00 .00 629.44 918.00 .00 (918.00)
32-680-61-22-3-120-
72210
VRS Pension Contribution .00 .00 1,412.40 1,994.00 .00 (1,994.00)
32-680-61-22-3-120-
72300
Group Health and Dental Insurance .00 .00 .00 1,881.00 .00 (1,881.00)
32-680-61-22-3-120-
72400
VRS Group Life Insurance .00 .00 113.88 161.00 .00 (161.00)
32-680-61-22-3-120-
72750
VRS Retiree Health Care Credit .00 .00 102.78 145.00 .00 (145.00)
Program 120 - Special Education Totals $0.00 $0.00 $10,451.51 $17,099.00 $0.00 ($17,099.00)
Level 3 - Secondary Totals $0.00 $0.00 $26,128.76 $42,749.00 $0.00 ($42,749.00)
Sub-Function 22 - Student Social Worker Totals $0.00 $0.00 $52,273.63 $85,498.00 $0.00 ($85,498.00)
Function 61 - Instruction Totals $0.00 $0.00 $681,683.47 $371,084.00 $0.00 ($371,084.00)
Function 63 - Pupil Transportation
Sub-Function 63 - Pupil Transportation
Level 9 - District Wide
Program 320 - Vehicle Operation Services
32-680-63-63-9-320-
71170
Compensation-Bus Drivers .00 .00 189.00 .00 .00 .00
32-680-63-63-9-320-
72100
FICA .00 .00 14.46 .00 .00 .00
Program 320 - Vehicle Operation Services
Totals
$0.00 $0.00 $203.46 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $0.00 $0.00 $203.46 $0.00 $0.00 $0.00
Sub-Function 63 - Pupil Transportation Totals $0.00 $0.00 $203.46 $0.00 $0.00 $0.00
Function 63 - Pupil Transportation Totals $0.00 $0.00 $203.46 $0.00 $0.00 $0.00
Locations 680 - ALL in Tutoring Totals $0.00 $0.00 $681,886.93 $371,084.00 $0.00 ($371,084.00)
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FY 26 Grant Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 690 - Education-Homeless C&Y 84.196A
Function 61 - Instruction
Sub-Function 10 - Classroom Instruction
Level 2 - Elementary
Program 110 - Regular Instruction
32-690-61-10-2-110-
73037
Contractual Services - Other .00 .00 16.67 .00 .00 .00
Program 110 - Regular Instruction Totals $0.00 $0.00 $16.67 $0.00 $0.00 $0.00
Level 2 - Elementary Totals $0.00 $0.00 $16.67 $0.00 $0.00 $0.00
Level 3 - Secondary
Program 110 - Regular Instruction
32-690-61-10-3-110-
73037
Contractual Services - Other .00 .00 16.67 .00 .00 .00
Program 110 - Regular Instruction Totals $0.00 $0.00 $16.67 $0.00 $0.00 $0.00
Level 3 - Secondary Totals $0.00 $0.00 $16.67 $0.00 $0.00 $0.00
Level 4 - Middle
Program 110 - Regular Instruction
32-690-61-10-4-110-
73037
Contractual Services - Other .00 .00 16.66 .00 .00 .00
Program 110 - Regular Instruction Totals $0.00 $0.00 $16.66 $0.00 $0.00 $0.00
Level 4 - Middle Totals $0.00 $0.00 $16.66 $0.00 $0.00 $0.00
Sub-Function 10 - Classroom Instruction Totals $0.00 $0.00 $50.00 $0.00 $0.00 $0.00
Function 61 - Instruction Totals $0.00 $0.00 $50.00 $0.00 $0.00 $0.00
Function 63 - Pupil Transportation
Sub-Function 63 - Pupil Transportation
Level 9 - District Wide
Program 330 - Transportation Monitoring Svcs
32-690-63-63-9-330-
71172
Compensation-Bus Aides .00 .00 2,740.36 .00 .00 .00
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FY 26 Grant Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 City
Council/Board
Approval
Difference Vs
Adopted
Fund 32 - School Grants Fund
EXPENSE
Locations 690 - Education-Homeless C&Y 84.196A
Function 63 - Pupil Transportation
Sub-Function 63 - Pupil Transportation
Level 9 - District Wide
Program 330 - Transportation Monitoring Svcs
32-690-63-63-9-330-
72100
FICA .00 .00 209.64 .00 .00 .00
Program 330 - Transportation Monitoring
Svcs Totals
$0.00 $0.00 $2,950.00 $0.00 $0.00 $0.00
Level 9 - District Wide Totals $0.00 $0.00 $2,950.00 $0.00 $0.00 $0.00
Sub-Function 63 - Pupil Transportation Totals $0.00 $0.00 $2,950.00 $0.00 $0.00 $0.00
Function 63 - Pupil Transportation Totals $0.00 $0.00 $2,950.00 $0.00 $0.00 $0.00
Locations 690 - Education-Homeless C&Y 84.196A
Totals
$0.00 $0.00 $3,000.00 $0.00 $0.00 $0.00
EXPENSE TOTALS $6,861,975.37 $5,627,389.48 $5,180,804.54 $4,001,953.00 $3,614,257.00 ($387,696.00)
Fund 32 - School Grants Fund Totals
REVENUE TOTALS $6,861,975.37 $5,627,389.48 $5,180,804.54 $4,001,953.00 $3,614,257.00 ($387,696.00)
EXPENSE TOTALS $6,861,975.37 $5,627,389.48 $5,180,804.54 $4,001,953.00 $3,614,257.00 ($387,696.00)
Fund 32 - School Grants Fund Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Net Grand Totals
REVENUE GRAND TOTALS $6,861,975.37 $5,627,389.48 $5,180,804.54 $4,001,953.00 $3,614,257.00 ($387,696.00)
EXPENSE GRAND TOTALS $6,861,975.37 $5,627,389.48 $5,180,804.54 $4,001,953.00 $3,614,257.00 ($387,696.00)
Net Grand Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
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FY 26 Cafeteria Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 1,704.00 1,852.40 .00 .00 .00
33-111-65-65-9-510-
61117
State School Meals Expansion-Breakfast .00 312.60 462.90 .00 .00 .00
33-111-65-65-9-510-
61118
State School Lunch Program 4,859.10 5,352.09 4,506.79 6,819.00 2,356.00 (4,463.00)
33-111-65-65-9-510-
61351
State School Breakfast Incentive Grant 3,633.63 5,989.14 2,643.30 7,505.00 4,408.00 (3,097.00)
33-111-65-65-9-510-
62360
Natl School Lunch Program 10.555 524,325.60 249,519.68 234,065.55 478,495.00 490,260.00 11,765.00
33-111-65-65-9-510-
62365
Supply Chain Assistance 10.555 14,576.84 22,668.88 17,407.76 .00 .00 .00
33-111-65-65-9-510-
62370
Pandemic EBT Local Admin Cost Grant
10.649
3,063.00 3,135.00 3,256.00 .00 .00 .00
33-111-65-65-9-510-
62390
School Breakfast Program 10.553 96,548.29 52,639.83 54,762.64 .00 .00 .00
33-111-65-65-9-510-
62395
Federal Aid - Commodities 34,802.85 34,301.94 26,432.10 .00 32,484.00 32,484.00
33-111-65-65-9-510-
63010
Appropriated from Fund Balance .00 .00 .00 30,000.00 30,000.00 .00
33-111-65-65-9-510-
63030
Sale of Breakfasts .00 5,034.39 5,297.64 8,469.00 12,910.00 4,441.00
33-111-65-65-9-510-
63035
Sale of Lunches .00 105,646.55 105,131.40 98,724.00 123,285.00 24,561.00
33-111-65-65-9-510-
63036
Sale - A La Carte 76,942.57 104,310.10 121,915.89 110,076.00 91,018.00 (19,058.00)
33-111-65-65-9-510-
63037
Sale - Adult 265.89 4,728.50 5,374.87 9,230.00 7,396.00 (1,834.00)
33-111-65-65-9-510-
63040
Rebate Income 1,437.38 1,169.12 463.96 300.00 300.00 .00
33-111-65-65-9-510-
63045
Catering/Special Events 6,785.54 9,733.78 14,392.45 7,087.00 10,296.00 3,209.00
33-111-65-65-9-510-
63050
Miscellaneous Income .00 .00 1.85 .00 .00 .00
33-111-65-65-9-510-
63801
Interest Income 326.62 6,733.74 8,075.84 1,000.00 1,000.00 .00
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FY 26 Cafeteria Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
69999
Contingencies .00 .00 .00 25,000.00 25,000.00 .00
Program 510 - School Food Services Totals $767,567.31 $612,979.34 $606,043.34 $782,705.00 $830,713.00 $48,008.00
Level 9 - District Wide Totals $767,567.31 $612,979.34 $606,043.34 $782,705.00 $830,713.00 $48,008.00
Sub-Function 65 - Food Services Totals $767,567.31 $612,979.34 $606,043.34 $782,705.00 $830,713.00 $48,008.00
Function 65 - Food Services Totals $767,567.31 $612,979.34 $606,043.34 $782,705.00 $830,713.00 $48,008.00
Locations 111 - Salem High School Totals $767,567.31 $612,979.34 $606,043.34 $782,705.00 $830,713.00 $48,008.00
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 2,026.40 1,968.80 .00 .00 .00
33-112-65-65-9-510-
61117
State School Meals Expansion-Breakfast .00 403.80 678.30 .00 .00 .00
33-112-65-65-9-510-
61118
State School Lunch Program 4,919.38 4,429.32 4,506.79 6,819.00 2,356.00 (4,463.00)
33-112-65-65-9-510-
61351
State School Breakfast Incentive Grant 2,271.06 4,658.21 2,290.75 7,505.00 4,408.00 (3,097.00)
33-112-65-65-9-510-
62360
Natl School Lunch Program 10.555 425,389.15 257,317.07 300,175.22 346,973.00 356,758.00 9,785.00
33-112-65-65-9-510-
62365
Supply Chain Assistance 10.555 15,210.62 23,653.87 18,164.61 .00 .00 .00
33-112-65-65-9-510-
62390
School Breakfast Program 10.553 71,608.10 42,421.53 71,093.10 .00 .00 .00
33-112-65-65-9-510-
62395
Federal Aid - Commodities 38,359.93 38,620.35 27,190.52 .00 35,389.00 35,389.00
33-112-65-65-9-510-
62397
Summer Food Service Program 10.559 85,461.44 .00 .00 .00 .00 .00
33-112-65-65-9-510-
63030
Sale of Breakfasts .00 5,705.56 6,985.22 6,174.00 9,411.00 3,237.00
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FY 26 Cafeteria Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
63035
Sale of Lunches .00 106,161.20 101,797.62 71,969.00 89,874.00 17,905.00
33-112-65-65-9-510-
63036
Sale - A La Carte 19,352.99 77,266.05 76,627.46 80,245.00 66,352.00 (13,893.00)
33-112-65-65-9-510-
63037
Sale - Adult 1,020.56 3,458.60 3,299.04 6,728.00 5,392.00 (1,336.00)
33-112-65-65-9-510-
63040
Rebate Income 1,437.37 1,169.12 463.96 300.00 300.00 .00
33-112-65-65-9-510-
63050
Miscellaneous Income .00 469.00 .00 .00 .00 .00
33-112-65-65-9-510-
63801
Interest Income 326.62 6,733.74 8,075.81 1,000.00 1,000.00 .00
33-112-65-65-9-510-
69999
Contingencies .00 .00 .00 25,000.00 25,000.00 .00
Program 510 - School Food Services Totals $665,357.22 $574,493.82 $623,317.20 $552,713.00 $596,240.00 $43,527.00
Level 9 - District Wide Totals $665,357.22 $574,493.82 $623,317.20 $552,713.00 $596,240.00 $43,527.00
Sub-Function 65 - Food Services Totals $665,357.22 $574,493.82 $623,317.20 $552,713.00 $596,240.00 $43,527.00
Function 65 - Food Services Totals $665,357.22 $574,493.82 $623,317.20 $552,713.00 $596,240.00 $43,527.00
Locations 112 - Andrew Lewis Middle School Totals $665,357.22 $574,493.82 $623,317.20 $552,713.00 $596,240.00 $43,527.00
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 3,430.19 2,399.22 2,523.80 3,518.00 1,216.00 (2,302.00)
33-113-65-65-9-510-
61351
State School Breakfast Incentive Grant 2,573.89 5,656.39 3,700.51 3,748.00 2,201.00 (1,547.00)
33-113-65-65-9-510-
62360
Natl School Lunch Program 10.555 225,928.20 214,904.23 206,348.77 162,784.00 167,589.00 4,805.00
33-113-65-65-9-510-
62365
Supply Chain Assistance 10.555 10,140.41 15,769.75 12,109.74 .00 .00 .00
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FY 26 Cafeteria Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
62390
School Breakfast Program 10.553 92,473.35 75,118.54 65,078.60 .00 .00 .00
33-113-65-65-9-510-
62395
Federal Aid - Commodities 30,876.17 31,887.75 26,974.75 .00 29,562.00 29,562.00
33-113-65-65-9-510-
62397
Summer Food Service Program 10.559 15,290.80 .00 .00 75,368.00 113,916.00 38,548.00
33-113-65-65-9-510-
63010
Appropriated from Fund Balance .00 .00 .00 35,000.00 35,000.00 .00
33-113-65-65-9-510-
63030
Sale of Breakfasts .00 .00 .00 2,902.00 4,424.00 1,522.00
33-113-65-65-9-510-
63035
Sale of Lunches .00 8.60 33.18 33,830.00 42,246.00 8,416.00
33-113-65-65-9-510-
63036
Sale - A La Carte 142.16 8,602.78 10,235.11 37,720.00 31,189.00 (6,531.00)
33-113-65-65-9-510-
63037
Sale - Adult 1,256.21 916.05 1,427.75 3,163.00 2,534.00 (629.00)
33-113-65-65-9-510-
63040
Rebate Income 1,437.35 1,184.14 463.95 300.00 300.00 .00
33-113-65-65-9-510-
63045
Catering/Special Events 49.11 187.50 .00 .00 .00 .00
33-113-65-65-9-510-
63050
Miscellaneous Income .00 .95 .00 .00 .00 .00
33-113-65-65-9-510-
63801
Interest Income 326.62 6,733.74 8,075.81 1,000.00 1,000.00 .00
33-113-65-65-9-510-
69999
Contingencies .00 .00 .00 25,000.00 25,000.00 .00
Program 510 - School Food Services Totals $383,924.46 $363,369.64 $336,971.97 $384,333.00 $456,177.00 $71,844.00
Level 9 - District Wide Totals $383,924.46 $363,369.64 $336,971.97 $384,333.00 $456,177.00 $71,844.00
Sub-Function 65 - Food Services Totals $383,924.46 $363,369.64 $336,971.97 $384,333.00 $456,177.00 $71,844.00
Function 65 - Food Services Totals $383,924.46 $363,369.64 $336,971.97 $384,333.00 $456,177.00 $71,844.00
Locations 113 - Carver Elementary Totals $383,924.46 $363,369.64 $336,971.97 $384,333.00 $456,177.00 $71,844.00
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 .00 664.40 368.80 .00 .00 .00
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FY 26 Cafeteria Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
61117
State School Meals Expansion-Breakfast .00 324.00 194.40 .00 .00 .00
33-114-65-65-9-510-
61118
State School Lunch Program 2,263.74 2,030.10 1,802.71 3,518.00 1,216.00 (2,302.00)
33-114-65-65-9-510-
61351
State School Breakfast Incentive Grant 1,816.87 4,990.99 2,290.75 3,748.00 2,201.00 (1,547.00)
33-114-65-65-9-510-
62360
Natl School Lunch Program 10.555 190,634.99 91,687.21 90,434.45 155,189.00 159,879.00 4,690.00
33-114-65-65-9-510-
62365
Supply Chain Assistance 10.555 6,971.53 10,841.08 8,325.45 .00 .00 .00
33-114-65-65-9-510-
62390
School Breakfast Program 10.553 79,063.97 36,140.26 39,537.32 .00 .00 .00
33-114-65-65-9-510-
62395
Federal Aid - Commodities 31,186.41 29,904.39 26,194.86 .00 26,655.00 26,655.00
33-114-65-65-9-510-
62400
NSLP Equipment Grant 10.579 .00 .00 14,611.93 .00 .00 .00
33-114-65-65-9-510-
63030
Sale of Breakfasts .00 9,586.35 9,327.96 2,770.00 4,222.00 1,452.00
33-114-65-65-9-510-
63035
Sale of Lunches .00 49,897.32 54,119.05 32,284.00 40,316.00 8,032.00
33-114-65-65-9-510-
63036
Sale - A La Carte 187.02 21,069.84 26,056.19 35,997.00 29,764.00 (6,233.00)
33-114-65-65-9-510-
63037
Sale - Adult 3,795.60 3,263.44 3,525.41 3,018.00 2,419.00 (599.00)
33-114-65-65-9-510-
63040
Rebate Income 1,437.35 1,169.14 463.96 300.00 300.00 .00
33-114-65-65-9-510-
63801
Interest Income 326.62 6,733.74 8,075.81 1,000.00 1,000.00 .00
33-114-65-65-9-510-
69999
Contingencies .00 .00 .00 25,000.00 25,000.00 .00
Program 510 - School Food Services Totals $317,684.10 $268,302.26 $285,329.05 $262,824.00 $292,972.00 $30,148.00
Level 9 - District Wide Totals $317,684.10 $268,302.26 $285,329.05 $262,824.00 $292,972.00 $30,148.00
Sub-Function 65 - Food Services Totals $317,684.10 $268,302.26 $285,329.05 $262,824.00 $292,972.00 $30,148.00
Function 65 - Food Services Totals $317,684.10 $268,302.26 $285,329.05 $262,824.00 $292,972.00 $30,148.00
Locations 114 - West Salem Elementary Totals $317,684.10 $268,302.26 $285,329.05 $262,824.00 $292,972.00 $30,148.00
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Page 287 of 412
FY 26 Cafeteria Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 1,429.60 1,157.60 .00 .00 .00
33-115-65-65-9-510-
61117
State School Meals Expansion-Breakfast .00 578.10 410.10 .00 .00 .00
33-115-65-65-9-510-
61118
State School Lunch Program 2,808.48 1,845.55 1,982.99 3,518.00 1,216.00 (2,302.00)
33-115-65-65-9-510-
61351
State School Breakfast Incentive Grant 1,968.23 4,658.21 1,762.20 3,748.00 2,201.00 (1,547.00)
33-115-65-65-9-510-
62360
Natl School Lunch Program 10.555 183,720.61 106,972.33 94,594.50 140,797.00 145,271.00 4,474.00
33-115-65-65-9-510-
62365
Supply Chain Assistance 10.555 8,872.87 13,134.55 10,596.02 .00 .00 .00
33-115-65-65-9-510-
62390
School Breakfast Program 10.553 74,632.15 30,557.28 27,834.27 .00 .00 .00
33-115-65-65-9-510-
62395
Federal Aid - Commodities 30,575.00 29,462.83 26,195.19 .00 26,417.00 26,417.00
33-115-65-65-9-510-
62397
Summer Food Service Program 10.559 55,375.00 .00 .00 .00 .00 .00
33-115-65-65-9-510-
63030
Sale of Breakfasts .00 6,109.34 7,501.25 2,518.00 3,839.00 1,321.00
33-115-65-65-9-510-
63035
Sale of Lunches .00 42,804.78 48,759.03 29,357.00 36,661.00 7,304.00
33-115-65-65-9-510-
63036
Sale - A La Carte 2,677.06 16,080.38 19,566.34 32,733.00 27,065.00 (5,668.00)
33-115-65-65-9-510-
63037
Sale - Adult 2,385.69 2,758.73 2,082.49 2,745.00 2,199.00 (546.00)
33-115-65-65-9-510-
63040
Rebate Income 1,432.60 1,175.39 463.96 300.00 300.00 .00
33-115-65-65-9-510-
63801
Interest Income 326.62 6,733.74 8,075.81 1,000.00 1,000.00 .00
33-115-65-65-9-510-
69999
Contingencies .00 .00 .00 25,000.00 25,000.00 .00
Program 510 - School Food Services Totals $364,774.31 $264,300.81 $250,981.75 $241,716.00 $271,169.00 $29,453.00
Level 9 - District Wide Totals $364,774.31 $264,300.81 $250,981.75 $241,716.00 $271,169.00 $29,453.00
Sub-Function 65 - Food Services Totals $364,774.31 $264,300.81 $250,981.75 $241,716.00 $271,169.00 $29,453.00
Function 65 - Food Services Totals $364,774.31 $264,300.81 $250,981.75 $241,716.00 $271,169.00 $29,453.00
Locations 115 - South Salem Elementary Totals $364,774.31 $264,300.81 $250,981.75 $241,716.00 $271,169.00 $29,453.00
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Page 288 of 412
FY 26 Cafeteria Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 2,546.61 2,399.22 2,704.07 3,518.00 1,216.00 (2,302.00)
33-116-65-65-9-510-
61351
State School Breakfast Incentive Grant 2,876.72 7,320.08 4,934.05 3,748.00 2,201.00 (1,547.00)
33-116-65-65-9-510-
62360
Natl School Lunch Program 10.555 241,520.44 178,467.09 186,281.25 143,995.00 148,517.00 4,522.00
33-116-65-65-9-510-
62365
Supply Chain Assistance 10.555 7,605.31 12,490.55 9,082.31 .00 .00 .00
33-116-65-65-9-510-
62390
School Breakfast Program 10.553 116,234.50 91,290.71 97,317.64 .00 .00 .00
33-116-65-65-9-510-
62395
Federal Aid - Commodities 31,281.31 30,426.71 26,195.19 .00 27,636.00 27,636.00
33-116-65-65-9-510-
62400
NSLP Equipment Grant 10.579 14,790.00 .00 .00 .00 .00 .00
33-116-65-65-9-510-
63010
Appropriated from Fund Balance .00 .00 .00 35,000.00 35,000.00 .00
33-116-65-65-9-510-
63020
Sale Of Property/Equipment 509.00 .00 .00 .00 .00 .00
33-116-65-65-9-510-
63030
Sale of Breakfasts .00 37.94 .00 2,574.00 3,924.00 1,350.00
33-116-65-65-9-510-
63035
Sale of Lunches .00 187.34 .00 30,007.00 37,473.00 7,466.00
33-116-65-65-9-510-
63036
Sale - A La Carte 687.02 12,697.02 8,012.98 33,458.00 27,665.00 (5,793.00)
33-116-65-65-9-510-
63037
Sale - Adult 3,849.49 2,990.18 2,920.65 2,805.00 2,248.00 (557.00)
33-116-65-65-9-510-
63040
Rebate Income 1,437.35 1,169.14 463.96 300.00 300.00 .00
33-116-65-65-9-510-
63801
Interest Income 326.63 6,733.67 8,075.78 1,000.00 1,000.00 .00
33-116-65-65-9-510-
69999
Contingencies .00 .00 .00 25,000.00 25,000.00 .00
Program 510 - School Food Services Totals $423,664.38 $346,209.65 $345,987.88 $281,405.00 $312,180.00 $30,775.00
Level 9 - District Wide Totals $423,664.38 $346,209.65 $345,987.88 $281,405.00 $312,180.00 $30,775.00
Sub-Function 65 - Food Services Totals $423,664.38 $346,209.65 $345,987.88 $281,405.00 $312,180.00 $30,775.00
Function 65 - Food Services Totals $423,664.38 $346,209.65 $345,987.88 $281,405.00 $312,180.00 $30,775.00
Locations 116 - East Salem Elementary Totals $423,664.38 $346,209.65 $345,987.88 $281,405.00 $312,180.00 $30,775.00
REVENUE TOTALS $2,922,971.78 $2,429,655.52 $2,448,631.19 $2,505,696.00 $2,759,451.00 $253,755.00
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Page 289 of 412
FY 26 Cafeteria Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
71192
Compensation-Cafeteria 215,751.24 216,548.30 178,272.70 349,985.00 330,923.00 (19,062.00)
33-111-65-65-9-510-
71200
Compensation-OT 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 1,000.00 1,000.00 .00
33-111-65-65-9-510-
71665
Bonus Payments To Teachers .00 6,192.00 .00 .00 .00 .00
33-111-65-65-9-510-
72100
FICA 18,719.60 19,977.88 13,962.18 67,489.00 84,502.00 17,013.00
33-111-65-65-9-510-
72210
VRS Pension Contribution 8,290.66 7,433.83 2,850.05 10,485.00 2,818.00 (7,667.00)
33-111-65-65-9-510-
72300
Group Health and Dental Insurance 43,137.06 43,313.83 33,221.45 55,689.00 23,564.00 (32,125.00)
33-111-65-65-9-510-
72400
VRS Group Life Insurance 963.10 1,165.83 593.32 1,464.00 283.00 (1,181.00)
33-111-65-65-9-510-
72750
VRS Retiree Health Care Credit 838.10 991.33 491.42 1,256.00 266.00 (990.00)
33-111-65-65-9-510-
73020
Commodity Storage Services 3,239.83 3,483.28 2,793.93 4,000.00 4,000.00 .00
33-111-65-65-9-510-
73037
Contractual Services - Other 18,139.60 17,936.58 19,387.76 51,713.00 27,291.00 (24,422.00)
33-111-65-65-9-510-
73178
Repair/Maint - POS Terminals 12,646.96 8,600.43 8,485.98 12,600.00 13,230.00 630.00
33-111-65-65-9-510-
73180
Repair/Maint - Other Contracted 8,469.29 15,760.13 47,711.73 10,000.00 10,000.00 .00
33-111-65-65-9-510-
75850
Bank Charges 20.00 .00 .00 .00 .00 .00
33-111-65-65-9-510-
76055
Machines, Equipment and Tools <$5,000 .00 4,018.56 .00 .00 .00 .00
33-111-65-65-9-510-
76088
Special Events Costs .00 .00 .00 3,000.00 9,009.00 6,009.00
33-111-65-65-9-510-
76110
Supplies - Operational 17,794.01 18,311.40 30,673.55 21,479.00 22,228.00 749.00
33-111-65-65-9-510-
76120
Food Products 164,098.80 178,135.11 154,706.25 231,150.00 298,641.00 67,491.00
33-111-65-65-9-510-
76530
Computer Supplies .00 1,133.13 .00 .00 .00 .00
33-111-65-65-9-510-
76550
Uniforms 573.54 1,107.72 595.49 2,573.00 2,573.00 .00
33-111-65-65-9-510-
78020
Furniture & Equipment >$5,000 10,557.65 119,084.80 28,861.00 30,000.00 30,000.00 .00
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Page 290 of 412
FY 26 Cafeteria Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
79999
Contingencies .00 .00 .00 25,000.00 25,000.00 .00
Program 510 - School Food Services Totals $529,515.54 $666,959.75 $522,606.81 $882,383.00 $888,828.00 $6,445.00
Level 9 - District Wide Totals $529,515.54 $666,959.75 $522,606.81 $882,383.00 $888,828.00 $6,445.00
Sub-Function 65 - Food Services Totals $529,515.54 $666,959.75 $522,606.81 $882,383.00 $888,828.00 $6,445.00
Function 65 - Food Services Totals $529,515.54 $666,959.75 $522,606.81 $882,383.00 $888,828.00 $6,445.00
Locations 111 - Salem High School Totals $529,515.54 $666,959.75 $522,606.81 $882,383.00 $888,828.00 $6,445.00
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 147,715.11 176,446.25 167,478.46 203,588.00 254,011.00 50,423.00
33-112-65-65-9-510-
71200
Compensation-OT 1,943.14 .00 .00 2,000.00 2,000.00 .00
33-112-65-65-9-510-
71520
Compensation-Substitutes .00 .00 .00 729.00 729.00 .00
33-112-65-65-9-510-
71665
Bonus Payments To Teachers .00 1,548.00 .00 .00 .00 .00
33-112-65-65-9-510-
72100
FICA 13,920.05 13,762.69 13,614.22 45,214.00 62,536.00 17,322.00
33-112-65-65-9-510-
72210
VRS Pension Contribution 2,500.26 2,465.12 2,494.19 2,458.00 2,965.00 507.00
33-112-65-65-9-510-
72300
Group Health and Dental Insurance 24,655.89 20,654.38 25,838.90 16,377.00 14,181.00 (2,196.00)
33-112-65-65-9-510-
72400
VRS Group Life Insurance 291.50 324.60 344.88 347.00 331.00 (16.00)
33-112-65-65-9-510-
72750
VRS Retiree Health Care Credit 245.80 268.90 285.72 288.00 311.00 23.00
33-112-65-65-9-510-
73020
Commodity Storage Services 4,344.56 4,829.22 7,206.87 4,000.00 4,000.00 .00
33-112-65-65-9-510-
73037
Contractual Services - Other 18,166.30 17,963.50 19,360.70 37,698.00 19,895.00 (17,803.00)
33-112-65-65-9-510-
73178
Repair/Maint - POS Terminals 12,839.86 7,985.67 7,736.48 9,185.00 9,645.00 460.00
33-112-65-65-9-510-
73180
Repair/Maint - Other Contracted 2,238.24 12,511.54 28,872.97 8,000.00 8,000.00 .00
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Page 291 of 412
FY 26 Cafeteria Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
75850
Bank Charges 50.00 .00 .00 .00 .00 .00
33-112-65-65-9-510-
76055
Machines, Equipment and Tools <$5,000 .00 7,760.00 .00 .00 .00 .00
33-112-65-65-9-510-
76110
Supplies - Operational 17,350.89 13,596.60 15,015.10 15,658.00 16,204.00 546.00
33-112-65-65-9-510-
76120
Food Products 177,437.16 200,561.26 165,002.43 170,198.00 243,910.00 73,712.00
33-112-65-65-9-510-
76530
Computer Supplies .00 1,133.13 .00 .00 .00 .00
33-112-65-65-9-510-
76550
Uniforms 573.42 523.03 576.57 1,875.00 1,875.00 .00
33-112-65-65-9-510-
78020
Furniture & Equipment >$5,000 .00 .00 33,969.50 .00 .00 .00
33-112-65-65-9-510-
79999
Contingencies .00 .00 .00 25,000.00 25,000.00 .00
Program 510 - School Food Services Totals $424,272.18 $482,333.89 $487,796.99 $542,615.00 $665,593.00 $122,978.00
Level 9 - District Wide Totals $424,272.18 $482,333.89 $487,796.99 $542,615.00 $665,593.00 $122,978.00
Sub-Function 65 - Food Services Totals $424,272.18 $482,333.89 $487,796.99 $542,615.00 $665,593.00 $122,978.00
Function 65 - Food Services Totals $424,272.18 $482,333.89 $487,796.99 $542,615.00 $665,593.00 $122,978.00
Locations 112 - Andrew Lewis Middle School Totals $424,272.18 $482,333.89 $487,796.99 $542,615.00 $665,593.00 $122,978.00
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 112,747.22 137,518.82 131,108.56 87,775.00 110,470.00 22,695.00
33-113-65-65-9-510-
71200
Compensation-OT 1,784.95 .00 .00 1,500.00 1,500.00 .00
33-113-65-65-9-510-
71520
Compensation-Substitutes 211.20 .00 .00 343.00 343.00 .00
33-113-65-65-9-510-
72100
FICA 11,723.38 16,787.74 11,648.95 20,690.00 28,755.00 8,065.00
33-113-65-65-9-510-
72210
VRS Pension Contribution 1,999.96 2,000.02 2,000.01 1,960.00 1,960.00 .00
33-113-65-65-9-510-
72300
Group Health and Dental Insurance 16,768.27 11,258.58 16,726.36 7,900.00 2,653.00 (5,247.00)
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Page 292 of 412
FY 26 Cafeteria Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
73020
Commodity Storage Services 3,058.04 1,841.38 2,034.61 2,000.00 2,000.00 .00
33-113-65-65-9-510-
73037
Contractual Services - Other 18,134.07 17,909.50 19,279.80 17,720.00 9,352.00 (8,368.00)
33-113-65-65-9-510-
73178
Repair/Maint - POS Terminals 11,874.83 7,994.68 7,538.46 4,318.00 4,534.00 216.00
33-113-65-65-9-510-
73180
Repair/Maint - Other Contracted 3,636.56 15,407.45 10,541.72 8,000.00 8,000.00 .00
33-113-65-65-9-510-
75850
Bank Charges 110.00 .00 .00 .00 .00 .00
33-113-65-65-9-510-
76055
Machines, Equipment and Tools <$5,000 .00 1,940.00 .00 .00 .00 .00
33-113-65-65-9-510-
76110
Supplies - Operational 16,365.90 13,471.28 14,951.12 7,360.00 7,617.00 257.00
33-113-65-65-9-510-
76120
Food Products 145,241.34 165,597.88 153,517.07 83,308.00 78,154.00 (5,154.00)
33-113-65-65-9-510-
76530
Computer Supplies .00 1,133.13 .00 .00 .00 .00
33-113-65-65-9-510-
76550
Uniforms 573.39 59.11 529.88 882.00 882.00 .00
33-113-65-65-9-510-
78020
Furniture & Equipment >$5,000 .00 .00 .00 35,000.00 35,000.00 .00
33-113-65-65-9-510-
79999
Contingencies .00 .00 .00 25,000.00 25,000.00 .00
Program 510 - School Food Services Totals $344,229.11 $392,919.57 $369,876.54 $303,756.00 $316,220.00 $12,464.00
Level 9 - District Wide Totals $344,229.11 $392,919.57 $369,876.54 $303,756.00 $316,220.00 $12,464.00
Sub-Function 65 - Food Services Totals $344,229.11 $392,919.57 $369,876.54 $303,756.00 $316,220.00 $12,464.00
Function 65 - Food Services Totals $344,229.11 $392,919.57 $369,876.54 $303,756.00 $316,220.00 $12,464.00
Locations 113 - Carver Elementary Totals $344,229.11 $392,919.57 $369,876.54 $303,756.00 $316,220.00 $12,464.00
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 114,535.07 113,331.42 113,460.02 84,133.00 105,792.00 21,659.00
33-114-65-65-9-510-
71200
Compensation-OT 2,089.99 .00 .00 1,500.00 1,500.00 .00
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Page 293 of 412
FY 26 Cafeteria Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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-
71520
Compensation-Substitutes 40.65 .00 .00 327.00 327.00 .00
33-114-65-65-9-510-
72100
FICA 11,741.31 11,942.90 10,366.84 19,778.00 27,475.00 7,697.00
33-114-65-65-9-510-
72210
VRS Pension Contribution 1,999.96 2,000.02 2,000.01 1,960.00 1,960.00 .00
33-114-65-65-9-510-
72300
Group Health and Dental Insurance 16,807.65 11,800.04 13,385.65 7,900.00 2,547.00 (5,353.00)
33-114-65-65-9-510-
73020
Commodity Storage Services 1,585.07 1,715.26 1,564.29 2,000.00 2,000.00 .00
33-114-65-65-9-510-
73037
Contractual Services - Other 18,139.08 17,909.72 19,252.80 16,911.00 8,925.00 (7,986.00)
33-114-65-65-9-510-
73178
Repair/Maint - POS Terminals 12,215.08 7,589.70 7,538.41 4,120.00 4,326.00 206.00
33-114-65-65-9-510-
73180
Repair/Maint - Other Contracted 3,462.18 4,315.84 12,899.18 7,000.00 7,000.00 .00
33-114-65-65-9-510-
75850
Bank Charges 20.00 .00 .00 .00 .00 .00
33-114-65-65-9-510-
76055
Machines, Equipment and Tools <$5,000 .00 1,940.00 .00 .00 .00 .00
33-114-65-65-9-510-
76110
Supplies - Operational 16,047.57 13,312.97 14,742.49 7,024.00 7,269.00 245.00
33-114-65-65-9-510-
76120
Food Products 141,738.54 155,297.98 150,155.54 79,788.00 105,186.00 25,398.00
33-114-65-65-9-510-
76530
Computer Supplies .00 1,133.13 .00 .00 .00 .00
33-114-65-65-9-510-
76550
Uniforms 1,930.03 59.13 549.13 841.00 841.00 .00
33-114-65-65-9-510-
78020
Furniture & Equipment >$5,000 .00 .00 15,411.18 .00 .00 .00
33-114-65-65-9-510-
79999
Contingencies .00 .00 .00 25,000.00 25,000.00 .00
Program 510 - School Food Services Totals $342,352.18 $342,348.11 $361,325.54 $258,282.00 $300,148.00 $41,866.00
Level 9 - District Wide Totals $342,352.18 $342,348.11 $361,325.54 $258,282.00 $300,148.00 $41,866.00
Sub-Function 65 - Food Services Totals $342,352.18 $342,348.11 $361,325.54 $258,282.00 $300,148.00 $41,866.00
Function 65 - Food Services Totals $342,352.18 $342,348.11 $361,325.54 $258,282.00 $300,148.00 $41,866.00
Locations 114 - West Salem Elementary Totals $342,352.18 $342,348.11 $361,325.54 $258,282.00 $300,148.00 $41,866.00
Run by Mandy Hall on 03/14/2025 12:42:52 PM Page 12 of 15
Page 294 of 412
FY 26 Cafeteria Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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
33-115-65-65-9-510-
71192
Compensation-Cafeteria 114,817.66 106,806.50 109,824.40 77,233.00 121,229.00 43,996.00
33-115-65-65-9-510-
71200
Compensation-OT 1,678.78 .00 .00 1,500.00 1,500.00 .00
33-115-65-65-9-510-
71520
Compensation-Substitutes 209.60 .00 .00 297.00 297.00 .00
33-115-65-65-9-510-
72100
FICA 12,721.74 11,746.93 10,366.93 18,051.00 26,909.00 8,858.00
33-115-65-65-9-510-
72210
VRS Pension Contribution 2,415.36 2,079.46 2,000.01 1,960.00 2,830.00 870.00
33-115-65-65-9-510-
72300
Group Health and Dental Insurance 24,455.87 12,134.12 13,385.77 7,900.00 4,122.00 (3,778.00)
33-115-65-65-9-510-
72400
VRS Group Life Insurance 242.00 55.44 .00 .00 287.00 287.00
33-115-65-65-9-510-
72750
VRS Retiree Health Care Credit 204.10 45.92 .00 .00 270.00 270.00
33-115-65-65-9-510-
73020
Commodity Storage Services 1,676.05 1,679.56 1,545.48 2,000.00 2,000.00 .00
33-115-65-65-9-510-
73037
Contractual Services - Other 18,161.08 17,909.50 19,279.80 15,377.00 8,115.00 (7,262.00)
33-115-65-65-9-510-
73178
Repair/Maint - POS Terminals 12,067.84 8,399.66 7,538.44 3,747.00 3,934.00 187.00
33-115-65-65-9-510-
73180
Repair/Maint - Other Contracted 2,626.17 6,922.51 13,413.39 6,000.00 6,000.00 .00
33-115-65-65-9-510-
76055
Machines, Equipment and Tools <$5,000 .00 1,940.00 1,005.00 .00 .00 .00
33-115-65-65-9-510-
76110
Supplies - Operational 17,630.67 12,953.69 14,795.15 6,387.00 6,610.00 223.00
33-115-65-65-9-510-
76120
Food Products 143,377.52 153,004.92 153,317.71 73,118.00 95,359.00 22,241.00
33-115-65-65-9-510-
76530
Computer Supplies .00 1,133.13 .00 .00 .00 .00
33-115-65-65-9-510-
76550
Uniforms 573.39 184.58 519.23 765.00 765.00 .00
33-115-65-65-9-510-
78020
Furniture & Equipment >$5,000 .00 .00 12,215.50 .00 .00 .00
33-115-65-65-9-510-
79999
Contingencies .00 .00 .00 25,000.00 25,000.00 .00
Program 510 - School Food Services Totals $352,857.83 $336,995.92 $359,206.81 $239,335.00 $305,227.00 $65,892.00
Level 9 - District Wide Totals $352,857.83 $336,995.92 $359,206.81 $239,335.00 $305,227.00 $65,892.00
Sub-Function 65 - Food Services Totals $352,857.83 $336,995.92 $359,206.81 $239,335.00 $305,227.00 $65,892.00
Run by Mandy Hall on 03/14/2025 12:42:52 PM Page 13 of 15
Page 295 of 412
FY 26 Cafeteria Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 City
Council/Board
Approval
Difference Vs
Adopted
Fund 33 - School Cafeteria Fund
EXPENSE
Locations 115 - South Salem Elementary
Function 65 - Food Services Totals $352,857.83 $336,995.92 $359,206.81 $239,335.00 $305,227.00 $65,892.00
Locations 115 - South Salem Elementary Totals $352,857.83 $336,995.92 $359,206.81 $239,335.00 $305,227.00 $65,892.00
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 114,953.66 119,450.50 118,091.51 78,766.00 98,898.00 20,132.00
33-116-65-65-9-510-
71200
Compensation-OT 2,295.41 117.25 .00 1,500.00 1,500.00 .00
33-116-65-65-9-510-
71520
Compensation-Substitutes 1,038.61 .00 .00 304.00 304.00 .00
33-116-65-65-9-510-
72100
FICA 12,048.94 11,936.00 10,366.96 18,435.00 25,589.00 7,154.00
33-116-65-65-9-510-
72210
VRS Pension Contribution 1,999.96 2,000.02 2,000.01 1,960.00 1,960.00 .00
33-116-65-65-9-510-
72300
Group Health and Dental Insurance 16,768.28 11,109.64 13,385.77 7,900.00 2,619.00 (5,281.00)
33-116-65-65-9-510-
73020
Commodity Storage Services 1,666.55 1,655.16 1,595.64 2,000.00 2,000.00 .00
33-116-65-65-9-510-
73037
Contractual Services - Other 18,139.18 17,936.50 19,279.70 15,718.00 8,295.00 (7,423.00)
33-116-65-65-9-510-
73178
Repair/Maint - POS Terminals 12,640.36 7,589.68 7,538.45 3,830.00 4,021.00 191.00
33-116-65-65-9-510-
73180
Repair/Maint - Other Contracted 4,896.08 14,953.45 10,348.12 7,000.00 7,000.00 .00
33-116-65-65-9-510-
75850
Bank Charges 28.00 .00 .00 .00 .00 .00
33-116-65-65-9-510-
76055
Machines, Equipment and Tools <$5,000 .00 1,940.00 6,145.00 .00 .00 .00
33-116-65-65-9-510-
76110
Supplies - Operational 17,516.81 13,852.74 14,153.89 6,529.00 6,756.00 227.00
33-116-65-65-9-510-
76120
Food Products 142,428.41 158,010.48 150,728.40 74,601.00 63,711.00 (10,890.00)
33-116-65-65-9-510-
76530
Computer Supplies .00 1,133.13 .00 .00 .00 .00
33-116-65-65-9-510-
76550
Uniforms 573.40 331.39 519.24 782.00 782.00 .00
33-116-65-65-9-510-
78020
Furniture & Equipment >$5,000 14,790.00 .00 .00 35,000.00 35,000.00 .00
33-116-65-65-9-510-
79999
Contingencies .00 .00 .00 25,000.00 25,000.00 .00
Program 510 - School Food Services Totals $361,783.65 $362,015.94 $354,152.69 $279,325.00 $283,435.00 $4,110.00
Level 9 - District Wide Totals $361,783.65 $362,015.94 $354,152.69 $279,325.00 $283,435.00 $4,110.00
Run by Mandy Hall on 03/14/2025 12:42:52 PM Page 14 of 15
Page 296 of 412
FY 26 Cafeteria Budget for Approval
Budget Year 2026
G/L Account Account Description
2022 Actual
Amount
2023 Actual
Amount
2024 Actual
Amount
2025 Adopted
Budget
2026 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 Totals $361,783.65 $362,015.94 $354,152.69 $279,325.00 $283,435.00 $4,110.00
Function 65 - Food Services Totals $361,783.65 $362,015.94 $354,152.69 $279,325.00 $283,435.00 $4,110.00
Locations 116 - East Salem Elementary Totals $361,783.65 $362,015.94 $354,152.69 $279,325.00 $283,435.00 $4,110.00
EXPENSE TOTALS $2,355,010.49 $2,583,573.18 $2,454,965.38 $2,505,696.00 $2,759,451.00 $253,755.00
Fund 33 - School Cafeteria Fund Totals
REVENUE TOTALS $2,922,971.78 $2,429,655.52 $2,448,631.19 $2,505,696.00 $2,759,451.00 $253,755.00
EXPENSE TOTALS $2,355,010.49 $2,583,573.18 $2,454,965.38 $2,505,696.00 $2,759,451.00 $253,755.00
Fund 33 - School Cafeteria Fund Totals $567,961.29 ($153,917.66)($6,334.19)$0.00 $0.00 $0.00
Net Grand Totals
REVENUE GRAND TOTALS $2,922,971.78 $2,429,655.52 $2,448,631.19 $2,505,696.00 $2,759,451.00 $253,755.00
EXPENSE GRAND TOTALS $2,355,010.49 $2,583,573.18 $2,454,965.38 $2,505,696.00 $2,759,451.00 $253,755.00
Net Grand Totals $567,961.29 ($153,917.66)($6,334.19)$0.00 $0.00 $0.00
Run by Mandy Hall on 03/14/2025 12:42:52 PM Page 15 of 15
Page 297 of 412
Item #: 6.C.
AT A REGULAR MEETING OF THE CITY COUNCIL OF THE CITY OF SALEM,
VIRGINIA HELD AT CITY HALL
MEETING DATE: April 28, 2025
AGENDA ITEM: Public Hearing and Amendment to the Zoning
Ordinance
Hold public hearing and consider adoption of ordinance on
first reading for the request of Clipp Family Trust, or assigns,
contract purchaser, to rezone the property located at 2381-
2383 Roanoke Blvd. (T/M# 225-2-6.1) from HBD Highway
Business District with conditions to HBD Highway Business
District. (Advertised in the April 10 and 17, 2025, issues of
the Salem Times-Register.) (The Planning Commission
recommended approval by a unanimous vote.)
SUBMITTED BY: Maxwell Dillon, Planner
SUMMARY OF INFORMATION:
SITE CHARACTERISTICS:
Zoning: HBD Highway Business District
Land Use Plan Designation: Commercial
Existing Use: Disabled American Veterans organization
Proposed Use: Standard Commercial
The subject property (2381-2383 Roanoke Boulevard) consists of a 1.372-acre tract of
land which currently sits within the HBD Highway Business District zoning designation.
The property has historically served as home to the Salem Chapter of the Disabled
American Veterans organization. In 1990, the property was rezoned from Business
District B-1 to Business District B-3, with conditions including the following:
4. A reversion clause will be applied if the building is not used as either a thrift store,
meeting hall, or club. This clause will require a reversion of the zoning to Business
District B-1 if not used for any of the above purposes. The Disabled American
Veterans will not use this site as an official drop-off point for contributions to the
Disabled American Veterans.
Because the former rezoning included a reversion clause to a zoning district that no
longer exists (B-1), and the proposed use of the property does not meet the specified
Page 298 of 412
restrictions, the applicant is requesting a rezoning from HBD with conditions to HBD
without conditions to allow the development of a standard commercial multi-tenant
structure.
The Future Land Use Map (FLUM) identifies this area as Commercial which is
consistent with the proposed future utilization of the property.
REQUIREMENTS: The proposal meets the requirements of Section 106-214.3. Site
development regulations for HBD
FISCAL IMPACT:
STAFF RECOMMENDATION:
Recommend that Council hold a public hearing and consider adoption of the ordinance
on first reading.
ATTACHMENTS:
1. 2381-2383 Roanoke Boulevard - Rezoning Application
2. 2381-2383 Roanoke Boulevard - Conceptual Plan
3. Item 6C 4-28-25 2383 Roanoke Blvd - Legal Description
4. March 2025 PC Minutes As Amended
5. Council letter to Property Owner 2381-2383 Roanoke Blvd. Tax Map 225-2-6.1
6. Legal Ad 4.10
7. Item 6C. 6D. 6E. 6F 4-28-25 Legal Ad 4.17
8. Item 6C 4-28-25 Ordinance for 2381-2383 Roanoke Blvd_incl. legal description
Page 299 of 412
1
City of Salem
Rezoning Application
Pre-application Meeting (optional)
• Meetings with the Community Development Staff are recommended prior to submittal of a
rezoning application. Please bring a plat to the meeting with a sketch of your proposal.
Application Submittal
• The application deadline is the first of the month for inclusion on the following month’s agenda. If
the first falls on a weekend or holiday, the application deadline will be the following business day.
• When submitting an application be sure to include the following: a complete application, plat of the
subject property, legal description that includes metes and bounds, and supplementary information
to support the request (such as conceptual plans and building elevations). Please note: incomplete
applications will not be accepted and will be returned to the applicant.
• The application fee is due at time of submittal. (See Page 4)
• PLEASE NOTE: As per 106-520(C) of the City of Salem Zoning Ordinance no application shall be
accepted for a lot or parcel that does not comply with the minimum lot area, width, or frontage
requirements of the requested zoning district. A variance from the Board of Zoning Appeals must
be obtained prior to the submission of a rezoning application.
Application Distribution for City Review
• Complete applications may be routed to City departments for review.
Staff/Applicant Meeting
• The staff may contact the applicant to schedule a meeting to discuss comments provided by
reviewing agencies, to request additional information or plan revisions, and to negotiate proffers.
Planning Commission
• Revised conceptual plans and draft proffers must be submitted prior to the Planning Commission
meeting. Proffers and conceptual plans may be revised in accordance with Staff’s
recommendations, and revisions incorporating the staff’s recommendations must be submitted
prior to the Planning Commission meeting.
• A staff report and recommendation is included in the Planning Commission packet. The packet is
distributed approximately 1 week prior to the Planning Commission meeting.
• The Planning Commission meets on the 1st Wednesday after the 1st City Council meeting of the
month.
• Following a public hearing on the rezoning case, the Planning Commission may recommend
approval, approval with revisions to the proffers, denial, or deferral of the application.
City Council
• Signed and notarized final proffers must be submitted prior to the City Council meeting.
• A staff report containing the recommendation of the Planning Commission and Staff is sent to the
City Council prior to the meeting.
• The City Council typically hears rezoning cases on the 4th Monday of every month. Cases are
usually heard by Council at the meeting following the Planning Commission meeting.
• Following a public hearing on the case, the City Council may vote to approve, approve with
proffered conditions, deny, defer the application to another meeting, or remand the application
back to the Planning Commission for further consideration.
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2
TO THE APPLICANT:
It is the policy of the City of Salem City Council, the City of Salem Planning Commission, and City of
Salem Board of Zoning Appeals to require a property to be posted when a zoning action is being
considered. Such a posting notifies the general public of an impending action and the location being
considered.
It is incumbent on you, the applicant, to e nsure the sign is in the proper location and remains there until
an action has taken place. Consequently, the procedure for posting is as follows:
1.The Community Development Staff will post the sign on your property.
2.You should check the location of the sign to make certain it is in the right place on your
property. If it is not, notify the Community Development Office as soon as possible.
3.You should check periodically to ensure the safety of the sign. If it is stolen or otherwise
harmed, notify the Community Development Office as soon as possible.
In submitting this rezoning application, you hereby grant permission to the agents and employees of the City
of Salem to enter the referenced property for the purposes of processing and reviewing the above
application.
Should you have any questions regarding this policy, please contact a member of Community Development.
ATTACHMENTS - For ALL REQUESTS you must submit the following electronically:
A fully completed signed application.
Acknowledgement of Application Fee Payment Procedure (Page 4)
Signed Proffer Statement if applicable (Pages 6 & 7)
A plat of the subject property, which accurately reflects the current property boundaries, is drawn to
scale, and shows existing structures. (Typically, available from the City Clerk’s Office.)
Responses to questions on Page 5
Historic Impact Information (if any)
For applications requiring plans, please submit electronically only. No hard copies will be
accepted.
Check here if the conceptual plan will serve as the preliminary plat.
NOTE: Elevations will be required with new development.
Page 301 of 412
Page 302 of 412
Page 303 of 412
5
PLEASE RESPOND FOR ALL REZONING APPLICATIONS:
1. What is the Future Land Use Designation for the subject property? _______________________________________
2. Describe in detail the proposed use of the property. _________________________________________________________
____________________________________________________________________________________________________________
____________________________________________________________________________________________________________
3. List any sensitive environmental or unique features on the property. Are there any high voltage transmission lines,
public utility lines, or others? ________________________________________________________________________________
____________________________________________________________________________________________________________
4. Is the subject property located within the Floodplain District? YES NO If yes, describe the proposed
measures for meeting the standards of the Floodplain Ordinance. ____________________________________________
___________________________________________________________________________________________________________
___________________________________________________________________________________________________________
___________________________________________________________________________________________________________
5. Is the subject property listed as a historic structure or located within a historic district? YES NO
If yes, describe the proposed measures for meeting the standards of the Department of Historic Resources.
___________________________________________________________________________________________________________
___________________________________________________________________________________________________________
___________________________________________________________________________________________________________
6. Have you provided a conceptual plan of the proposed development, including general lot configurations and road
locations? Are the proposed lot sizes compatible with existing parcel sizes in the area?
PLEASE RESPOND FOR COMMERCIAL REZONING APPLICATIONS
1. What provisions will be made to ensure safe and adequate access to the subject property?
2. How will the traffic impact of this development be addressed?
3. Describe why the proposed use is desirable and appropriate for the area. What measure will be taken to assure that
the proposed use will not have a negative impact on the surrounding vicinity?
4. What type of signage is proposed for the site?
5. Have architectural/building elevations been submitted with this application?
Page 304 of 412
6
TAX MAP NO.:
Return to: Office of Community Development
21 South Bruffey Street
Salem, Virginia 24153
This document prepared by:
(NAME AND ADDRESS):
PROFFER STATEMENT
WHEREAS, , , ,
(“the Owner(s)”) is/are the owner(s) of certain real property known as
_______________________________________ (property description/location) (“the Property”) totaling approximately
acres, located in the City of Salem, Virginia which is more particularly described as follows:
(legal description or an attachment containing a legal
description. Also include tax map #); and
WHEREAS, the Owner(s) has/have filed an application to rezone the Property from current
zoning of (current zoning) to
(proposed zoning), c onditional, pursuant to the City of Salem Zoning Ordinance (the
“Zoning Ordinance”); and
WHEREAS, the Owner desires to proffer to the City of Salem (the “City”) certain conditions in
connection with the development of the Property that will protect the City and its citizens, provide for
the orderly development of the Property, and offset the impacts of development; and
WHEREAS, the below-listed proffers are designed and intended to mitigate impacts that have been
identified; and
WHEREAS, the Owner certifies that all below-listed proffers are voluntary, reasonable, and directly
related to the rezoning applied for; and
WHEREAS, the City is authorized to accept these proffers pursuant to the Code of Virginia, and
the Zoning Ordinance; and
WHEREAS, in the event that there is any conflict between these proffers and the Zoning Ordinance,
the conflict shall be resolved by the City’s Zoning Administrator, subject to appeal to the Board of Zoning
Appeals and the courts as provided by law; and
WHEREAS, these proffers shall be binding upon and shall inure to the benefit of the parties hereto,
and their respective heirs, successors and assigns; and
WHEREAS, the Owner(s) acknowledges that impacts of development not offset by the below-listed
proffers may be cause for denial of the rezoning request.
NOW, THEREFORE, the Owner(s) agrees to meet and comply with the following proffers in
connection with the development of the Property should the Owner’s application to rezone the property be
approved:
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7
PROFFERS
1.(proffer 1)
2.(proffer 2)
3.(proffer 3)
4.etc.
(Ind icat e if yo u in ten d th e p ro ff e rs to be o ffe re d a s a g rou p (i.e . “a ll o r n o th ing ”. Otherwise, each will
be considered to be individually offered for separate consideration by the City. The City does not have to
accept proffers that are offered)
Once proffered and accepted as part of an amendment to the zoning ordinance, these conditions
shall continue in full force and effect until a subsequent amendment changes the zoning on the property
covered by these conditions; provided, however, that such conditions shall continue if the subsequent
amendment is part of a comprehensive implementation of a new or substantially revised zoning ordinance.
WITNESS the following signature and seal:
By:
Owner
COMMONWEALTH OF VIRGINIA CITY OF SALEM, to wit:
The foregoing instrument was acknowledged before me this day of , 20
by .
Owner
Notary Public
My commission expires:
Page 306 of 412
8
Acceptance:
The Proffers herein have been accepted as follows: (“All” o r l ist sp e cif ic p roff e rs
accepted)
by action of the Council of the City of Salem on
Date
ATTEST:
Clerk of Council
Salem, Virginia
Page 307 of 412
Page 308 of 412
Page 309 of 412
n
PLANNING COMMISSION
MINUTES
Wednesday, March 12, 2025
Work Session, 5:30 PM, Council Chambers Conference Room, City Hall, 114 North
Broad Street, Salem, Virginia 24153
Regular Session, 7:00 PM, City Hall, 114 North Broad Street, Salem, Virginia 24153
WORK SESSION
1. Call to Order
A work session meeting of the Planning Commission of the City of Salem, Virginia,
was held in the Council Chambers Conference Room, City Hall, 114 North Broad
Street, at 5:30 p.m., on Wednesday, March 12, 2025, there being present the following
members of said Commission, to wit: Denise P. King, Reid Garst, Mark Henrickson,
Jackson Beamer and Nathan Routt, constituting a legal quorum, with Chair King,
presiding; together with Christopher J. Dorsey, City Manager and Executive
Secretary, and H. Robert Light, Assistant City Manager and Deputy Executive
Secretary, ex officio members of said Commission; Charles E. Van Allman, Jr.,
Director of Community Development, Mary Ellen Wines, Planning & Zoning
Administrator, Maxwell S. Dillon, Planner, Lisa D. Browning, Codes Compliance
Investigator and Jim H. Guynn, Jr., City Attorney; and the following business was
transacted:
Chair King called to order at 5:30 p.m. and reported that this date, place, and time
had been set in order for the Commission to hold a work session.
Mary Ellen Wines introduced the new Codes Compliance Investigator, Lisa
Browning, to the Planning Commission members.
2. New Business
A. Comprehensive Plan Update
B. 2381-2383 Roanoke Blvd.
C. 1906 Mill Ln. & 1400 Blk. Penley Blvd.
D. Simms Farm
Page 310 of 412
3. Adjournment
Chair King adjourned at 6:52 p.m.
REGULAR SESSION
1. Call to Order
A regular meeting of the Planning Commission of the City of Salem, Virginia, was
called to order at 7:00 PM, in the Council Chambers, City Hall, 114 North Broad Street,
on Wednesday, March 12, 2025, there being present the following members to wit:
Denise P. King, Reid Garst, Mark Henrickson, Jackson Beamer; and Nathan Routt,
constituting a legal quorum, with Chair King, presiding; together with Christopher J.
Dorsey, City Manager, and Executive Secretary, H. Robert Light, Assistant City
Manager and Deputy Executive Secretary, ex officio members of said Commission;
Charles E. Van Allman, Jr., Director of Community Development, Mary Ellen Wines,
Planning & Zoning Administrator, Maxwell S. Dillon, Planner, Lisa D. Browning, Codes
Compliance Investigator, and Jim H. Guynn, Jr., City Attorney; and the following
business was transacted:
Chair King reported that this date, place, and time had been set in order for the
Commission to hold the regular meeting.
A. Pledge of Allegiance
2. Consent Agenda
A. Minutes
Consider acceptance of the minutes of the January 15, 2024, work session
and regular meeting.
Chair King asked if there were any corrections or additions to the minutes from
January 15, 2024, work session and regular meeting. No changes were suggested,
and the minutes were accepted as presented.
B. Cancellation of February meeting
Chair King reported that the Commission did not meet in February due to no items
being on the agenda.
3. Old Business
No old business was reported.
Page 311 of 412
4. New Business
A. Amendment to the Zoning Ordinance
Hold public hearing and consider the request of Cliff Family Trust or
Assigns, Contract Purchaser, to rezone the property located at 2381-2383
Roanoke Boulevard (T/M# 225-2-6.1) from HBD Highway Business District
with Conditions to HBD Highway Business District.
Staff noted that the subject property located at 2381-2383 Roanoke Boulevard (T/M#
225-2-6.1) was rezoned before the current zoning ordinance with a condition on the
property that said it would revert to B-1 should it ever cease to be the Disabled American
Veterans Meeting Hall and Thrift Store. The City of Salem no longer has a zoning district
B-1; therefore, the petitioners have asked to remove that condition and allow the property
to stand as HBD Highway Business District.
Chair King asked if anyone was present to speak on behalf of the applicant. Mr.
Jonathan Martin of 105 Downing Place, Apex, North Carolina 27502 asked to speak on
behalf of the Cliff Family Trust. Mr. Martin stated that he came to the Commission today
as they have a contract to purchase the property which was previously occupied by the
Disabled American Veterans and is currently vacant. As part of their due diligence, it
was learned that there are conditions associated with the property which would prohibit
them from repositioning it into a neighborhood center which would be their goal should
they acquire the property. The conditions in the zoning code are written specifically to
the Disabled American Veterans’ use for the space limiting it to either a thrift store, a
meeting hall or a club. The conditions also mentioned improvements which were
required when they took occupancy. As mentioned, the Disabled American Veterans
have vacated and have been marketing the property. Their hope is that the
Commissioners will consider rezoning the property from HBD Highway Business District
with Conditions to HBD Highway Business District. The applicant stated that they feel
this part of Roanoke Boulevard would benefit from having a neighborhood center. If
there are any questions about the plans or the conceptual design, please let them know
and they will be provided.
Commissioner Henrickson inquired about how many tenant spaces they are hoping to
have.
Mr. Jonathan Martin stated that, at this time, the building consists of 9,000 square feet
total, divided into three 3,000 S.F. suites. Right now, they would leave the building as is
depending on leasing. As part of their work, they would come with formal plans and
upgrade or alter the good majority of the front and exterior, however, he did not know if
they would change the footprint, depending on leasing and what tenants approach them.
If they did, they would come with formal plans.
Commissioner Henrickson asked if they had any prospective tenants at this point.
Page 312 of 412
Mr. Martin stated that they do not, however, the design that was provided is what they
are targeting, but they do not really know until they lease it.
Chair King inquired as to who would be responsible for maintenance of the property, the
owner or the tenants.
Mr. Martin stated it would depend on the lease structure and what is agreed on within
the leases. He would assume there would most likely be a triple-net lease where they
would be responsible for maintaining the property. The applicant would probably do self-
management; however, the tenants would be responsible for maintenance at the
property.
Chair King stated that the concern when inspecting the property was a shed located at
the back which looked like at one point it was probably locked. It was not locked on that
day and the doors were standing open. This is a concern, especially with an owner who
resides out of town and the concern of who would be there to make sure that the property
is maintained.
Mr. Martin stated that within the purchase contract is a condition that the shed and a
couple other sheds actually be removed prior to their closing.
Chair King asked the applicant if they were aware that the business to the east of the
building towards the City of Roanoke is currently parking vehicles on the property.
Mr. Martin stated that he had seen vehicles there, but that he was not sure who they
belonged to. As part of their due diligence, having visited the property a couple of times,
he had seen vehicles there. If the Planning Commission would like, he can certainly
make a request to the current owner to remove them.
Chair King stated that is not a problem for the Planning Commission but did not know if
the applicant understood that they actually belonged to the other business.
The applicant thanked the Commission for letting them know because he did not know
who the vehicles belonged to.
Chair King asked if there was anyone else present to speak on this matter.
Mr. Chris Marlman of 2244 Bainbridge Drive addressed the Commission. Mr. Malman
stated that his property backs up to 2381-2383 Roanoke Blvd. and there have been
several occasions where he has taken care of the upkeep behind the building where
weeds and grass have overgrown. Mr. Malman stated that there has been a lot of activity
in the past that has gone on behind the facility and he has had to call the non-emergency
number several times because people would hang out. In the past, there were people
living there in the Connex containers which have since been removed. The concern is
what type of facility the applicant would like to put there and what would be their
responsibility to the residents living on the backside of the property. He stated that he
Page 313 of 412
had planted trees which face the backside to try to block some of that activity because
there is traffic that is in and out of the property all the time. Just two weeks prior, alarms
were going off inside of the building and he had to contact whoever was responsible for
selling the building and they contacted people to come and shut off the alarms. The fire
alarms and all kinds of other alarms were going off inside the building. Mr. Malman can
hear them when he is outside on the back porch. It has been an inconvenience for those
living there and he has lived there for probably 12 years. He stated that there were very
few people to get ahold of at that time to try to take care of some of the issues they were
having because the property changed hands quite a few times as far as who was in
charge of the facility. There was trash being dropped back there, people would come
back there, go through all the containers, throw trash on the ground and leave it a mess.
He asked if that would be taken care of with the tenants that are moving in, would the
residents have people to take care of issues if they had them and how to get in touch
with them.
Commissioner Henrickson asked if Mr. Martin would like to address these issues.
Mr. Martin stated that they would be a proactive property manager and would have
landscaping and parking lot sweeping as necessary. Mr. Martin stated that they do not
know which tenants would be occupying the space, however, they see them as service-
oriented tenants that would serve the neighborhood and the campus across the street.
To answer the gentleman’s question, they are a very proactive property management
company and would be on top of those issues.
Chair King asked if the property manager would be located in Salem or in the Roanoke
Valley. She asked if this is someone, if a phone call was made, would be able to be at
the property within a reasonable time.
Mr. Martin responded that he, being based in North Carolina, would be the property
manager. This is his full-time job, however, if the caller felt that it required it and if issues
did pop up, they could hire somebody that could be local. He stated that within a triple-
net lease structure, the tenant is going to be responsible for certain things as far as
maintenance and upkeep specifically. As the manager of the property, they would make
sure there is proper landscaping and maintenance.
Vice-Chair Garst asked about the picture provided that showed potential shops such as
a coffee shop, pet shop, yoga or sandwiches. So, he asked if these will be multiple
businesses. He asked if they would have a triple-net lease with each one of the
businesses.
Mr. Martin responded that each one would be a specific triple-net lease.
Vice-Chair Garst asked who would maintain the entire property.
Mr. Martin responded that the applicant would set up any landscaping or services,
however, the tenant would reimburse them as part of a reconciliation at the end of the
Page 314 of 412
year for those services. The applicant would do the property management as well, but
they would have local landscaping or whatever services were needed.
Vice-Chair Garst asked if the applicant would be responsible, and if the tenant would be
responsible based on their square footage share or some other measurement.
Mr. Martin responded yes to that question.
Chair King asked to make sure that the purchase contract stated that the shed(s) will be
removed as part of the contract because her concern was the same as the resident on
Bainbridge Drive.
Commissioner Beamer asked if the purchase is contingent upon approval.
Mr. Martin responded that the contract is contingent upon approval.
Commissioner Beamer asked if the Disabled American Veterans had the whole building.
Mr. Martin answered affirmatively.
Chair King asked if there were any further questions or if anyone else was present to
speak on this matter.
The public hearing was closed at 7:12 PM. Chair King asked for questions or
comments from the Planning Commission. Hearing none, she entertained a motion.
Commissioner Routt made a motion to approve the amendment, which was seconded
by Commissioner Beamer. Upon a roll call vote, the same stood as follows:
Mr. Routt – Aye
Mr. Henrickson – Aye
Mr. Beamer – Aye
Mr. Garst – Aye
Chair King – Aye
Chair King explained that the Planning Commission is a research and recommending
body to the City Council. This has been approved with a 5-0 vote and will now go to
City Council. Attendees will need to appear at the City Council meeting when this is
on their agenda. They will be notified once it has been placed on their Agenda.
B. Public Hearing for Amendment to the Zoning Ordinance and Special
Exception Permit
Hold public hearing for the request of R. Fralin Development Corp. & Simms
Property, LLC, property owners, to amend rezoning Ordinance #344 and to
amend the Special Exception Permit by removing proffer #4 relating to the
maximum height of 1.5 stories for structures constructed on cluster lots for the
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properties located at 113 Parker Ln (T/M #273-3-4), 117 Parker Ln (T/M #273-
3-5), 121 Parker Ln (T/M #273-3-6), 125 Parker Ln (T/M #273-3-7), 129 Parker
Ln (T/M #273-3-8), 133 Parker Ln (T/M #273-3-9), 137 Parker Ln (T/M #273-3-
10), 141 Parker Ln (T/M #288-3-12), 142 Parker Ln (T/M #288-3-11), 134 Parker
Ln (T/M #288-3-9), 130 Parker Ln (T/M #288-3-8), 126 Parker Ln (T/M #288-3-
7), 122 Parker Ln (T/M #288-3-6), 118 Parker Ln (T/M #288-3-5), 114 Parker
Ln (T/M #288-3-4), and 211 Diamond Rd, (T/M #272-2-1).
Chair King asked for any comments from Staff. Staff noted the applicant was requesting
the removal of that condition, as Mr. Light had stated, for the two cluster blocks that were
included as part of the original rezoning and special exception permit. The proffers
included on the rezoning are the exact same as the conditions placed on the special
exception permit. Staff has had several inquiries as to what the request was for and did
have one neighbor that contacted staff to voice his concerns over the request.
Chair King opened the public hearing at 7:15 p.m. and asked for the applicant to speak
first.
Mr. Brian McCahill of 5211 S. Concourse Drive, Roanoke, VA 24019, COO of R. P. Fralin
Inc. addressed the Commission. He stated that Gwen Phillips, Operations Manager, is
present as well. She will be delivering a presentation prepared to update the Commission
on progress in the community and explain the rationale for the request and try to answer
questions from the public as well as the Commission. His main comment was to state
that the request is all about meeting market demand. The applicant has no objection to
building the 1.5 story homes that the proffer requires. There are certain lots where they
are finding the market would like to see two story homes. They have had a lot of success,
particularly in Glenvar, with this kind of housing product. They are selling quickly, and he
thinks the applicant can meet the demand in Salem as well if they are able to build
products like that. Gwen Phillips manages their sales and a lot of their home operations.
Gwen Phillips of 5211 S. Concourse Drive, Roanoke, VA 24019 addressed the
Commission, thanking the Commission for consideration of their application. She has
been with the R. P. Fralin organization for about 5 years and was not present at the initial
request. She is the Interim Sales Manager and gets to work with the Property
Management Division on a lot of their customer facing roles within the organization. She
has participated in many requests such as this to provide much needed housing to the
community. Wanting to provide more information about who they are as an organization,
she stated the name is R. P. Fralin Inc. and their mission and values are to provide their
customers and employees with quality and value to their clients with integrity and to foster
an atmosphere where all grow professionally and personally. The organization’s beliefs
are choosing to go positive, they should listen to others’ ideas, thank you goes a long way,
and it is not about them. R. P. Fralin Inc. introduction is they are a regional real estate
developer based in Roanoke, Virginia. They employ approximately 40 employees, and
the breath of their force comes from their subcontractors. They have over 300 workers
by way of their subcontractor activities. They are the builder that employs lots of
companies locally that help to build their product. Their expertise is in real estate
acquisition, land development, home building and luxury apartment communities. They
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have developed over 1,500 residential lots, have built over 2,000 homes, and have built
and retained 10 luxury apartment communities with six under construction. They have
also built and retained a plethora of commercial buildings. They have a diversity of
products and also a diversity of locations so they can offer that as experience. Being
familiar with the Simms master plan, this is an overview of what the full project will
eventually look like, as they work through current and future phases bringing it to the
market. Ms. Phillips stated that their request is simple. When originally rezoned, the
applicant proffered 8 conditions. Since then, they discovered that it would be a benefit to
the market and future citizens to request to remove Proffer #4 which is restricting their
cluster lots to homes with a maximum of 1.5 stories. This request only impacts 31 total
lots of the full master plan. There are 10 unbuilt lots in the current Section 1 that are ready
to go and 20 undeveloped lots in future Sections 3 and 4. In reference to the above stated
presentation, they are looking at 10 in Phase A which is towards the bottom right and then
the full cluster section of Phase E, both circled in purple. In comparing the lots, the
applicant is asking to remove Proffer #4 versus what has been completed in the Simms
Farm community so far, it is a little section indicated on the presentation and what remains
in Section 1 that they can offer to the market soon. In referring to a drone video of what
is currently in the Simms Farm subdivision, she indicated that the video gives a real picture
of what is there. She stated that they are here to speak firsthand that the market really
wants a 2-story home. The market really wants to be able to move their family and have
that extra space to grow. They have found the market that 2 story family homes typically
serve is underserved, but not to the exclusion of what they are currently building. They
are still able to build the 1.5 story plan but would like to offer the 2 story plans. In summary,
she stated that removing Proffer #4 enhances their ability to serve the market demand.
She provided an overview of some of the plans that would be proposed to meet the lot
conditions. They are looking at 1,800 to 2,000 S.F. on basements with about 900 S.F.
available to finish or storage space, depending on the need. Most are going to contain 4
bedrooms and 2.5 baths.
Vice-Chair Garst questioned whether the market needs are not being met as it seemed
like they were selling the 1.5 story houses.
Ms. Phillips stated that the 1.5-story homes are selling by default because it is a location
that they want but is not as much space as preferred.
Vice-Chair Garst asked how many 2 stories are going to be built outside of the cluster.
Ms. Phillips did not have the number.
Vice-Chair Garst asked if this is 170 give or take units.
Commissioner Henrickson responded 140+.
Mr. McCahill stated that it would be a 50/50 mix. A lot depends on the topography of those
sections, so lots that are relatively flat, they build 1 to 1.5 story homes. Most folks that
buy those homes do not want steps or storage space in the basement. Lots that are
sloping would take on 2 story homes. Within the cluster lot, the applicant is still designing
the future sections, but he can state that 3, 4 or maybe 5 of the remaining Section 1 lots
could be 2 stories. They would be completely finished with that section right now if they
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had Proffer #4 removed. People are buying them, but it is slow because they are not able
to serve that demand. They can build more modest 2 story homes in the cluster lot section
to get to a lower price point than they can in the rest of the Simms Farm plan.
Mr. John Breen of 142 Bogey Lane appeared before the Commission and stated he did
not think it was fair to confront 25 minutes of presentation with 3 minutes. Mr. Breen
voiced the following concerns. He stated that by any rational measure, allowing 2 story
homes on the cluster lots sets an undesirable precedent and outcomes and empowers an
undesirable developer. Proof positive, look at the Better Business Bureau. A proffer that
was geared to protect the surrounding neighborhood and predicate the cluster area
approval would not be enforced. Fralin even ignores the Salem code for Section 1
landscaping. Two story homes are not affordable housing and not at all what was
promised when the cluster overlay was approved. Fralin’s current existing 2-story homes
are in the $535,000 to $550,000 range. The cluster homes are $80,000+ less. Two story
homes on tiny lots favors only the developer’s profits. He stated that they offer nothing
positive to the school system. Two story homes attract kids. The estimated property taxes
for the 2 story homes that Fralin built is $4,500 per home versus $11,000 cost per student
to our school system. The Fralin request lacks any benefit to Salem or any desirable basis
for approval. Fralin has already sold half of the lots in Section 1 as 1.5 stories. Several
of these have sold in the last 120 days. Aside from the foregoing concerns, Mr. Breen
stated that the Fralin application seeks to remove the proffer from 211 Diamond Road.
This address is indicated on Salem’s GIS site as the address for 53.29 acres. This is an
obvious effort to set up this acreage for more tiny lots with 2 story homes. Parker
addresses which are on the application as 113, 118 and 122 are either mostly built or
under construction so why would there be a need to remove Proffer #4? Of the lots in
Section1, 22 have already been sold and constructed as 1.5 story homes. This
demonstrates 1.5 story homes are marketplace viable. As a citizen of Salem, I cannot tell
the Commission more. I stood here 5 years ago to stop Salem from approving Fralin. Mr.
McCahill stood here and lectured for 25 minutes on several occasions about how great
the 1.5 story homes would be. It’s time he sticks to his promise and proffer fully.
Mr. Wesley Trent of 98 Upland Drive appeared before the Commission and stated that he
had voiced his opposition to this project from the beginning. He listened to everything that
the applicant had to say, telling them what they were going to do, and they hadn’t done it
yet. The proffers that are in place right now like starting at certain times of the morning
have not been followed. The proffer of stopping in the afternoon has not been followed.
The trees that were planted along Upland Drive are all dead. The amount of work cutting
grass or chemically burning the grass off. The City of Salem had to come in and clean it
up because they blew it all into the street. Mr. Trent stated that he does not understand
why the Commission would allow additional proffers to be lifted when Fralin cannot follow
the ones he is doing. Mr. Trent stated he opposes the proffer to be removed.
Mr. Mike Fisher of 66 Upland Drive appeared before the Commission. Mr. Fisher is
located directly across from the development and stated that Mr. Fralin’s request to have
the proffer removed hit home when he found out about it. Mr. Fisher stated that he was
part of the process at the onset 5 years ago when this happened with the Planning
Commission, with the City Council meetings and the community meetings with Mr. Fralin
at the American Legion buildings. He was involved with everything that he could possibly
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could because he knew the Simms family very close and personally. Mr. Fisher got
involved and was worried about the site distances, etc. He took an active role in the first
planning commission and the City Council meeting. He looks at the proffer and this proffer
was put in place very specifically. There is a reason that this proffer was put in place. Mr.
Fralin, back in 2019 when this whole thing was starting for the rezoning, his pitch to the
public was that we need housing for the City of Salem for single people, married couples
without children and we need small cluster homes. Mr. Fisher indicated he was only
speaking about the cluster lots. Mr. Fralin stated that we need homes for senior individuals
who do not want to climb steps and retirees. That was Mr. Fralin’s pitch for wanting to
have cluster homes. That hasn’t changed today. We still need homes for those people.
Mr. Fralin or his people are now saying that times have changed. We need 2 story homes
on these small lots, and we need to have them for children, but Mr. Fisher didn’t hear
anything tonight about the single people, the married couples without children or the
retirees and that is why Mr. Fralin wanted to make cluster homes back in 2019-2020.
Once the development was passed, Mr. Fralin has come in and developed that area and
he has really developed that area. He has moved all over to make that development. Mr.
Fralin is the one that came up with his plan for how he wanted this area to look. The City
of Salem directed that, if he was going to have cluster lots, they would have to be this
size. He built those lots at his absolute minimum that he could get by with under City
code. In this cul-de-sac that he has built on Parker Lane, when going down around the
back, the lots are bigger. The first house Mr. Fralin built there on Parker Lane, 101 Parker
Lane, is 1,623 S.F. It has 3 bedrooms and 2 baths on a slab. Ideally, this is what we
thought when Mr. Fralin presented this to the Planning Commission and City Council back
in 2019, just like he showed these pictures tonight. They have shown these pictures
tonight of 2 story homes. They showed us 1.5 story homes. They looked nice and Mr.
Fisher liked the homes. He built the first home up there on a slab. Mr. Fisher went up
there and he said this is going to be nice because this is what we are going to have. Again,
that house is 1,623 S.F. He built a home across the street at 110 Parker Lane that is a
“1.5” story home. It is 1,302 S.F. with 3 bedrooms and 2 baths and has a basement
garage. Mr. Fisher thinks that when Mr. Fralin states that he needs 2.5 story homes and
putting in garages, something that he is doing 1.5 story on, that someone could, if they
bought that house, make rooms in the basement. He is using it for a garage and making
a small house. Going down into the cul-de-sac at 138 Parker Lane, Mr. Fralin has a little
bit bigger lot. This home is 2,523 S.F. Mr. Fisher stated all of this information is from the
City of Salem GIS website. This is a 3 bedroom, 2 bath with garage and has a basement.
This house is within eyesight from Mr. Fisher’s home. They have put a fence up since
then and he only sees half the basement. He stated that it is an appealing house. His
argument is that Mr. Fralin was designing this neighborhood. If Mr. Fralin can go in that
cul-de-sac with a bigger lot and put in a 2,500 S.F. home, he had the opportunity to do
this when he was making cluster lots. He could have made the homes bigger; he could
have accommodated more square footage and could have taken of what he is asking for
today. What he asked for back in 2019 and 2020 was for the singles, the married couples,
the elderly people and the retirees. That has not changed today. As indicated in the
packets he submitted to each person with pictures, when he saw the pictures and 101
Parker Lane go in, this would be a nice footprint on this street and cul-de-sac. The homes
are all flat, they are 1.5 stories like he said. When Mr. Fralin went across the street, he
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added a basement. Now when we go up Upland Drive, we see 2 and 1.5 stories of home
from the back. Mr. Fisher’s argument at the beginning was they did not want to see the
back of people’s homes and we asked for trees that would obscure the view where they
did not have to see them. If Mr. Fralin, in his development and he is the one that moved
the earth, was being a good neighbor to the neighborhood, he could have moved the earth
to accommodate a 1.5 story home where they didn’t have to see the back. That was his
land, and he has elected, by what Mr. Fisher heard tonight, because the topography
caused the problem, but Mr. Fralin had the opportunity to change the topography and he
did not. Now, we have to look at 1.5 story homes. That is not what we wanted. This was
all done. The proffer was put in place by the City of Salem City Council with the approval
of Mr. Fralin and the approval of the Simms Family. It was very specific. Nothing has
changed from what he wanted before to what it is today. There are plenty of
developments. There is one coming before the Commission tonight about a new
development wanting cluster homes. There is an opportunity where, if it needs to be done,
and the Commission approves, a location where we can do it. This Simms location is
specific. This was a neighborhood, everybody here knows how the opposition and
tensions were, but it passed. We lived with it but when he started putting the back of
homes in our faces, 2.5 stories to look at, that was disheartening and not what he thought
to see. Had he known we would be looking at that, he would have stressed those points
back in the first process. The only other issue Mr. Fisher has is that we need trees. We
do not want to see the back of homes. In the City of Salem, we did not have any
subdivisions backing up to main roads. The first one that did happen was Mr. Fralin’s
development on N. Mill Road. Four homes. That was the first time it happened. Nowhere
else in the City of Salem, so this was happening. Mr. Fisher asked to please give us
something where we did not have to see it. Trees were put in place. In the planning
phase, he has a copy of it and has spoken to Max Dillon who has helped him through it
and thank you so much. It was planned for Green Giant arborvitae. I have Green Giant
arborvitae in his yard. He planted them for the simple reason that he did not want to see
his next-door neighbor’s house. He planted them and a Green Giant arborvitae from the
Arbor Foundation will grow 40’-60’ tall. Loved when he saw that in the plans. When the
final plan came out, it dictated that they would put 25’ Emerald Green arborvitae. The
Arbor Foundation states that an Emerald Green arborvitae at its maximum height will be
15’ tall. That will not cover anything up that they are seeing now, 2.5 story homes from
the back. How that got changed in the process, he does not know. The planners, or
whoever was putting this together, knew that was an issue and somebody made a
comment that it was going to affect the powerlines. Mr. Fisher stated that he lives there,
and he can see it and has them in his yard. Of the tree line that is planted there, a 40’
Green Giant arborvitae would not cause any problems at all. Mr. Fisher voiced his
opposition, and nothing has changed since 2020. He opposes this and hopes the
Commission will take this information into consideration.
Mr. Buddy Killinger of 201 Homeplace Drive appeared before the Commission and stated
he is located on the private road part of Homeplace Drive, on the north end of Simms
Farm, going down his driveway 600’-700’. His concern is the buffer that Mr. Fisher was
just talking about. He will be looking at the back of all these homes, there is no changing
that. He took it upon himself 2 years ago and planted 100 trees down his driveway to give
the trees a chance to grow so they are not looking into the back of the houses.
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Unfortunately, that is not the view that they want. The trees are more like a bush and will
not grow any more than they are growing. He has lived there for 30 years. On McVitty
Road, the house that has the pond behind it, has the same trees that have been there for
30 years. They look the same. They might be a little taller, but all are half dead. This is
not covering up anything. It is not a buffer. Mr. Killinger looked up buffer in the dictionary
and this is not a buffer. He did not know if he would live to see the development get over
to him. He stated that hopefully, the City of Salem will hold them accountable and protect
the neighborhood. He stated that it is horrible looking into the back of someone’s house.
Ms. Stella Reinhardt of 213 North Broad Street appeared before the Commission and
stated that she is from a different neighborhood. Her concern is the precedent that gets
set. She did have a couple questions hopefully that could be answered. With the homes,
because of the topography we have been told, will have garages in the basements, but
not necessarily mandated garages. When requesting to change a proffer from a 1.5 story
home to a 2-story home, some of those will have basements as well. In effect, they would
be 3 story homes. She asked if it was correct that you could finish a basement if it didn’t
have a garage.
Staff member, Mary Ellen Wines, Planning & Zoning Administrator, responded that when
it is built as a basement, it is not considered one of the stories. Yes, they could finish the
basement to have living space.
Ms. Reinhardt asked about the 52 acres that are yet to be developed. She asked if the
proffer change request is applying to that to turn it into 2 story cluster homes as well.
Chair King responded that it is only the sections in the advertised information.
Ms. Reinhardt stated that there are 3 things from Fralin on the Agenda so that confused
her.
Ms. Wines responded that there are 2 cluster blocks that were included in the master plan.
The second section or second block has not been platted yet. It is part of the overall larger
parcel, so the cluster only applies to that block with those several lots still in it, not to all
the acreage that is left.
Ms. Reinhardt voiced her worry about what she referred to as “the shell game”. As she
pays attention to these things, the rest of Salem, and she always loved the Simms Farm.
She did not hear about it until everything had been voted on and done. She was interested
and questioned why she did not hear about that. Sometimes it feels like these things are
happening behind closed doors, under the table and residents of the community do not
hear about it until the very end. The Simms Farm neighborhood was fighting it vigorously,
as she understands, but this was what was agreed on at the time, with these proffers to
protect the neighborhood. She stated that she thinks, as she understands it by talking
with people, they tried hard to get proffers that would protect them in certain ways. Ms.
Reinhardt stated her concern is that this is special land and some of the approaches to it
are on country roads that are narrow. Having a 2-story home that welcomes a family,
having a 3rd story potentially for some of those homes, will increase the load of people on
the roads, surfaces, traffic, sewer systems, school system, all of those things. There is
an increase and that was not planned for originally. She thinks that it is important because
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it was all discussed originally. She does think it is important for the developers to figure
out their plans ahead of time. In her neighborhood of North Broad Street, they have been
fussing that they were not included and the term “its an open sandbox” kept getting used.
There were not enough proffers, there were not enough decisions made before it was
rezoned. In this case, they did work hard to try to work with the City of Salem to try to get
some of these proffers. If we do not hold the developers to their word, unless there is a
real emergency, it seems that we are testing the bounds of the discussions that happened
originally to protect the neighborhoods. We have kind of forgotten that conversation a
little bit and forget why we did it and she does not like the idea that developers may come
and say they are going to do this and its going to be beautiful and then they come back
and change everything. Ms. Reinhardt voiced her opinion that the developers should be
held accountable.
Ms. Chris McCart of 316 North Broad Street appeared before the Commission and stated
she is not from that neighborhood, she does have to agree with Ms. Reinhardt. Her first
point is that she would like the Commission to vote no on this for three reasons. The first
point was the same that the Simms Farm was passed initially, and that proffer was placed
there to appease the current residents at least somewhat so removing it now is like
breaking a promise to a large group of citizens. The second issue is that Fralin states that
1.5 story maximum restricts their ability to accommodate current market trends and
demands preferring 2 story homes for growing families. Later tonight, as part of your
packet, Community Development notes that while Salem’s comprehensive planning effort
is still ongoing, countless community engaged conversations have included citizens
desires for additional housing affordability, diversity and availability. High quality infill
projects that accommodate the construction of smaller homes on smaller lots were
described as desirable throughout the process. Ms. McCart questioned which is right.
They have one developer saying we cannot sell small homes; we need big homes. Then
we have another developer saying everybody in town wants small homes on small lots.
She stated that the data is out there, and she encourages everyone to go find that data or
put people in place to do that for them. She asked what is the true demand in Salem. Her
third point was that Fralin states that with higher interest rates which are more
commensurate with historical averages, the new home market is commanding more
families and those experiencing household formation or simply want a larger new home.
She stated it took her some time to understand what this means. Higher interest rates
mean people want higher, bigger houses. Interest rates are higher, it costs more, so I can
afford less of a house. She was trying to understand how this works and realized this is
not about the homeowners. If you have Wall Street companies coming in and buying up
large houses, increasing market rates when interest rates are going up is a good time to
buy in, buy those houses and then rent them all. She asked if that is what Salem is
wanting to do, or do we want homeowners that own their own home. For these reasons,
Ms. McCart urged the Planning Commission to vote no.
The public hearing was closed at 7:49 PM. Chair King reported that 4C and 4D are
actually two aspects of the same issue.
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C. Amendment to the Zoning Ordinance
Consider the request of R. Fralin Development Corp. & Simms Property, LLC, property
owners, to amend Ordinance #344 by removing proffer #4 relating to the maximum
height of 1.5 stories for structures constructed on cluster lots for the properties
located at 113 Parker Ln (T/M #273-3-4), 117 Parker Ln (T/M #273-3-5), 121 Parker
Ln (T/M #273-3-6), 125 Parker Ln (T/M #273-3-7), 129 Parker Ln (T/M #273-3-8), 133
Parker Ln (T/M #273-3-9), 137 Parker Ln (T/M #273-3-10), 141 Parker Ln (T/M #288-
3-12), 142 Parker Ln (T/M #288-3-11), 134 Parker Ln (T/M #288-3-9), 130 Parker Ln
(T/M #288-3-8), 126 Parker Ln (T/M #288-3-7), 122 Parker Ln (T/M #288-3-6), 118
Parker Ln (T/M #288-3-5), 114 Parker Ln (T/M #288-3-4), and 211 Diamond Rd, (T/M
#272-2-1).
Vice-Chair Garst made a motion to deny the amendment, which was seconded by
Commissioner Henrickson. Upon a roll call vote, the same stood as follows:
Mr. Routt – Aye
Mr. Henrickson – Aye
Mr. Beamer – Aye
Mr. Garst – Aye
Chair King – Aye
Chair King explained the amendment request has been denied with a 5-0 vote. The
amendment request will now go to City Council. Those in attendance will need to appear
at the City Council meeting when this is on the Agenda. They will be notified when this
has been placed on the City Council Agenda.
D. Special Exception Permit
Consider the request of R. Fralin Development Corp. & Simms Property, LLC, property owners, to amend the Special Exception Permit by removing condition #4 relating to the maximum height of 1.5 stories for structures constructed on cluster lots for the properties located at 113 Parker Ln (T/M #273-3-4), 117 Parker Ln (T/M #273- 3-5), 121 Parker Ln (T/M #273-3-6), 125 Parker Ln (T/M #273-3-7), 129 Parker Ln (T/M #273-3-8), 133 Parker Ln (T/M #273-3-9), 137 Parker Ln (T/M #273-3-10), 141 Parker Ln (T/M #288-3-12), 142 Parker Ln (T/M #288-3-11), 134 Parker Ln (T/M #288-3-9), 130 Parker Ln (T/M #288-3-8), 126 Parker Ln (T/M #288-3-7), 122 Parker Ln (T/M #288-3-6), 118 Parker Ln (T/M #288-3-5), 114 Parker Ln (T/M #288-3-4), and 211 Diamond Rd, (T/M #272-2-1).
Vice-Chair Garst made a motion to recommend denial for the special exception change
as well, which was seconded by Commissioner Henrickson. Upon a roll call vote, the
same stood as follows:
Mr. Routt – Aye
Mr. Henrickson – Aye
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Mr. Beamer – Aye
Mr. Garst – Aye
Chair King – Aye
This special exception request has been denied and was unanimous with a 5-0 vote. The
request will now go to City Council. They will be notified once that has been placed on
the Agenda for the City Council.
E. Public Hearing for Amendment to the Zoning Ordinance and Special
Exception Permit
Hold public hearing for the request of ABoone Real Estate, Inc., contact
purchaser, to rezone the properties located at 1906 Mill Ln. & 1400 blk Penley
Blvd. (T/M#s 205-2-5 & 204-13-1) from RSF/AG Residential Single
Family/Agriculture Districts & AG Agriculture Districts to RSF Residential Single
Family District and for a Special Exception Permit to include both parcels in the
Cluster Housing Overlay District.
Commissioner Beamer requested a 30 second time out in case any attendees would like
to leave the meeting.
Chair King asked Staff for additional comments or information. Staff reported that there
are two large parcels of the current Dorsey Farm, one is zoned Agricultural and
Residential Single-family, and the other is zoned Agriculture. They have applied for a
rezoning to Residential Single-family with a special exception permit for cluster housing
overlay. The proposal includes 70 smaller cluster housing lots which they will offset with
the required open space to counterbalance the reduction in lot size. We have had several
inquiries from neighbors over the public items but have not had any comments from
neighbors.
Chair King opened the public hearing at 7:55 p.m. and asked if there was anyone present
to speak for the applicant.
Mr. Alexander Boone at 5760 in the County of Roanoke addressed the Commission. Mr.
Boone stated that he is here for ABoone Development, the applicant, with his colleague
Cort Rosen and their partners, Joe Thomas Jr. and the Bowman Excavating team of
Devon and Brent Bowman. They stated they were excited to be there to discuss some of
the same issues previously discussed. They think there is a great opportunity to create
another single-family community in the Mill Lane area where there are already single-
family detached homes. Everybody knows the property as the Dorsey Farm and the
Dorseys are an important part of the history of the farm that goes back many years.
Fortunately, Jeff Dorsey is here tonight, and they appreciate him being here. The
attendees might wonder where the name Stilton Mill came from. Mr. Rosen found in the
land records the name Langhorn actually came from Mr. Langhorn, who was a landowner
and one of his companies was called the Stilton Land Company. We want to honor the
history of the property and thought it was appropriate to call it Stilton Mill to recognize Mill
Lane. Mr. Boone commits to the Commission that this will be a well-done community. It
will be a credit to Salem. Mr. Boone believes that their reputation in the community speaks
for itself. They have worked very hard to make sure that they have outstanding
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communities. They take good care of their customers. They build nice homes and make
sure they have nice monument signs. They want to create community identity. They are
going to have landscaping. He stated that this will be a well-done community. This will
not be a one-size-fits-all housing project. Mr. Boone stated that, having heard everything
previously discussed, there is a market for the 2 stories and there is a market for the 1
and 1.5 stories. They know that and their market data shows that. They know that there
is such a demand. He addressed the planning commissioners on how difficult it is to
develop and grow when landlocked. He stated that the City of Salem, unfortunately, is
landlocked. With the small amount of land that is left, they have to make efficient
determinations of the uses. It is important to be efficient, but Salem has to have housing
because the area cannot grow if people do not have a place to live. That is what it comes
down to. We have requested a rezoning from the Agricultural Single Family and regular
Agricultural to Residential Single Family with the much-discussed cluster housing overlay
from the last one. This is very timely because the RSF designation is in the future land
use designation of the comprehensive plan. He believes they are good there. The cluster
housing ordinance or overlay is smaller lots, but there is more open space. Mr. Boone
stated they have exceeded the minimum amount of open space, not by a lot, 2.8 acres is
the minimum and they are at 3.1, but we maximized it as they could. If recommended by
this Commission and approved by the City Council, Stilton Mill will have 70 brand-new
high-quality homes. They will have different homes to meet different market niches. They
are going to have 2-story homes we think, as Mr. McCahill and Ms. Phillips, there is a
market for that, no question about it. There is also a market for the 1 and 1.5 story homes
and their lots actually work out very well. The topography of this land works very well for
that type of product. They are going to have basement lots and slab lots. They are not
going to try to force basements on slabs or force slabs on basements. They are going to
work with the topography that is there. It is a beautiful piece of land, and it is conducive
to what they are trying to do. As mentioned, they have worked with Engineer, Chris Burns,
many times on landscaping and the open space. As the Fralin team stated, housing costs
are so high, everyone in here knows, especially Mr. Henrickson, that costs are up 45%
since 2020. It was interesting when he first read the Salem Zoning Ordinance years ago,
he was talking to Mr. Burns on the phone and he read that there was a 75’ lot. He thought
that it was tough to achieve and then talked about the cluster, which is at 40’. They are
asking for, as he spoke to Mr. Henrickson about, for a 51’ lot under the cluster housing
overlay. They do not want to go to the minimum. They think 51’ allows flexibility to build
the empty nester homes on 1 and 1.5 stories or it allows for the 2-story home. They are
looking at probably a 40’ wide house regardless of whether it is a main floor, primary
bedroom suite or a second-floor primary bedroom suite. He stated that the 75’ lot today
is just not viable. People sometimes say that developers are trying to be greedy.
Obviously, they have to make some money to continue on in the business and there is a
tremendous amount of risk in this business. Doing a 75’ lot is not a viable business model
unfortunately anymore. One of the things that they are trying to do is to create. He says
it is embarrassing to talk about affordable housing because there is no affordable housing.
There is especially no new affordable housing, but they are trying to build less expensive
housing, and their company certainly has built more expensive. We are working to try to
help with that and a smaller lot definitely helps. They believe that they can bring houses
into this community and that is their goal, to begin in the mid-to-high $400,000 range and
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probably go into the $500,000 range. As Mr. Henrickson knows, the average new house
in the U.S. last year was $450,000. Their goal is to have a high-quality house. They are
not going to have customer complaints. They are not going to have the BBB out there.
They are not going to have that in their community. We will be proud of this community.
He makes that commitment. Mr. Boone introduced his colleague, Mr. Rosen, who is going
to address some of the traffic issues and storm water management that attendees would
be interested in hearing. Mr. Boone appreciated the opportunity, looked forward to any
rebuttal and to answering any questions.
Mr. Cort Rosen of 255 Cassell Lane, Roanoke, Virginia addressed the Commission about
Stilton Mill. They are excited to propose this new community in Salem to provide high
quality housing options. Alexander Boone has provided the vision for Stilton Mill, what
they believe to be its conformance with the comprehensive plan and the land use, and
their goal to offer a community that provides multiple housing options rather than the same
house built over and over again. Their desire to create a neighborhood within Salem
affords people the opportunity to live in high-quality, well-built homes in a well-designed
neighborhood. He wanted to briefly share a few technical items that hopefully will address
questions. The ingress/egress to the proposed Stilton Mill community is aligned with
Millwood Drive, directly across from Mill Lane. This new entrance is done intentionally for
multiple reasons. First, aligning roads directly across from one another creates a safer
ingress/egress and reduces potential conflict between vehicles. Secondly, doing this
prevents headlights from inadvertently going into a neighbor’s windows. Thirdly, it creates
road connectivity that, when building new roads, you want to create a road network that
makes sense and is logical. Their Engineer, Chris Burns, conducted an exhaustive turn-
lane study and determined that there are no warrants for turn lanes going in or out of the
community. He believed that the Commission was provided with the turn-lane study. As
noted on the concept plan, there is an empty lot that is in between two existing homes
that front Penley Blvd. The Planning and Transportation Departments have suggested
that there is no need for a street connection here. Their plan has been, following
comments from the Planning Commission and their visit with City Council, to approach
the owners of the existing homes on either side and offer to divide and deed that property
to them at no cost. Fourthly and more importantly, as has been brought up a few times,
the driveways of Lots 1-3 and 65-70, which are the lots that front Mill Lane, will include
turnaround areas so that residents will not be forced to back out onto Mill Lane, but will
be able to leave and egress onto Mill Lane driving forward. This will create a safer egress
point for them and reduce backing onto Mill Lane. They do ask for a positive
recommendation to City Council, and he is happy to answer any questions.
Commissioner Henrickson asked about the one lot that faces Penley and the turn around.
He asked how are they going to address that as part of this proposal.
Mr. Rosen responded that they could talk about how they could address it. He believes
both him and Mr. Boone have track records where, if they present something publicly,
they do what they say, but if there is another way the Planning Commission would want
them to address that, they could certainly explore it. They intend to do it. They did not
offer any proffers but are happy to talk about that. It was not something they offered
initially.
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Mr. Guynn asked that what he had said was not a proffer.
Mr. Rosen stated that it has not been proffered, but they would be happy to talk about
proffering it. Their commitment is to go to those homeowners and offer them each half of
the lot and deed it over at no cost. As for the turnarounds, Mr. Burns has done work from
an engineering perspective to make sure that fits after discussion with several Planning
Commission members. They are committed to doing that. Again, they can talk about
proffers and are happy to proffer the turnaround and the driveways. They are committing
publicly, that is what they will do.
Mr. Guynn stated that they would like a notice of proffers.
Mr. Rosen stated that they always do what they say so however it needs to be addressed,
they are happy to do it.
Commissioner Henrickson asked if this is the site plan that they are putting forth. Not
doubting that the applicant was not going to do what he says he is going to do. If this gets
rezoned, the opportunity to then say we want to do it this way now.
Mr. Rosen stated that it would not be more than 70 lots because that is what is shown on
the plan. There are issues that he cannot answer right now that he does not know if Mr.
Burns could answer, like the storm water management area which he would note is not
considered as part of the open space. He doesn’t know the exact sizing of the storm
water pond yet. It would be hard. The storm water facility may shrink a little and the open
space may expand, for example. He would say that he will more than substantially
conform with this, but until Mr. Burns gets into the geometry of roads, it would be hard to
say precisely where the line would be.
Commissioner Beamer asked about the turnaround and what Mr. Rosen was talking about
on what he would call a “T”.
Mr. Rosen responded yes.
Commissioner Routt asked if even on the narrow lots, they could do that.
Mr. Rosen responded yes.
Commissioner Beamer asked about the open space and whether they were going to take
care of that or an HOA.
Mr. Rosen responded that an HOA would take care of that, and they planned to put parks
on the property. Again, they have to figure out from a topography rating perspective but
plan to put amenities within the open space, potentially a walking trail and all the stuff they
have to work on with Mr. Burns and his team.
Chair King asked if there was anyone else to speak on this matter.
Mr. John Breen of 142 Bogey Lane addressed the Commission and stated that he has to
say that ABoone is so much better than the prior developer. He has seen those
developments, and they do credit to the land most of the time. That said, he has a couple
questions that he wonders if the developer would be willing to answer. Mr. Breen
understands the desire to have multiple types of housing on these lots and that can be a
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good thing. He questioned if there are any limits to the spacing between the different
styles. He has seen developments where this is talked about and then suddenly what we
have is four of this in a row and then 5 of that in a row. Really, the desirability of differing
styles gets defeated. He is wondering if there is some kind of implied limit so that we do
not get style by style by style all in a box. Mr. Breen inquired about 51 being a narrow lot
and wondered if there could be a comment as to how that works out with the space
between each unit. He knows with Fralin, there isn’t a lot of space, and we had 55’ lots
there. He was not sure exactly if there is going to be a waiver of size setbacks or are they
such that the buildings are going to be where he can stretch his arms out and touch wall
to wall.
Commissioner Henrickson responded to answer the second question first, on the plan, it
is 5’ side yard setbacks.
Chair King stated that it meets the code.
Commissioner Routt stated that it is 5’ from the property line and the other house would
be 5’ as well.
Chair King asked if someone wished to speak on the first question about the design for
the integration of patio and single family.
Mr. Boone answered that they do have guidelines where they do not build the same exact
elevation of a house right next to each other. They do not build them across the street
from each other. Topography has a lot to say about what gets built. What they try to do,
what they want to have is a 1 story or a 1.5 story next to a 2 story when it works because
it ends up having families next to empty nesters or married with no kids and build a real
community. They have talked with people in some of their communities, if they look at
them and they are mixed up, they have all of the types of houses mixed in and some of
the empty nesters joke with him and say they are glad they did that. They tell him that all
of the other builders want to put us old people all by ourselves and not with everybody
else. They want to be with all the other communities. They want to hear the kids. The
market will dictate what homes are next to each other, other than the topography. He
thinks that where they have some of the slab lots, there will be more empty nester housing
there and then the basement lots are to be more of the 2 stories. They are not going to
see five of the same houses together like in other communities. That is not going to
happen.
Vice-Chair Garst asked if that was by the standard of his developments in the past.
Mr. Boone stated that they do not build the same elevation next door to each other or
across the street where basically you can see it within eye shot. So, they could build the
same plan, but it cannot have the same elevation, it cannot look the same and they will
maintain all architectural control. That is something that they do every day.
Commissioner Routt asked if they planned to build all of the houses.
Mr. Boone stated that at this point they do not know. They are working with NVR Ryan
Homes. They do not have a contract or agreement with them. They have lots of
developments in relationships with them. He has worked with them in thousands of
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houses in the Richmond market. It was a chance that his company could build some of
the houses there. Also, there is a builder here, Mr. Steve Poff. He may build some houses
there. It is all based on lots and what the costs end up being. Mr. Boone will be 100%
architectural control. He will be involved in choosing every elevation and every floor plan
that gets built in there, whether it is Mr. Poff, Ryan Homes or ABoone homes. They do
not know yet.
Commissioner Routt asked if they had plans to sell any of the lots individually.
Mr. Boone answered no.
Chair King asked if anyone else was present to speak.
Mr. Jeffrey Dorsey, of 2700 Fletcher Street, Salem addressed the Commission and stated
that he had come to speak on behalf of this rezoning. He is supportive of it. Mr. Dorsey
has two brothers, Charlie and Doug, who could not be here. They have authorized him
to speak on their behalf. His brother Charlie is a resident of a piece of the family farm
that adjoins this property. Doug and Jeff do not live on the property. Moreover, they all
grew up on this property. His grandfather and grandmother bought this property in 1942
and lived there until their deaths. His mother lived there until her death, and he grew up
there from infancy until he left home. They are excited about Mr. Boone’s work and the
proposal and think it fits the property. They think it respects the property. They think it
ties into the broader history of the property. He stated that the family is 100% supportive
of it and asked for the Commission to approve it.
Chair King asked if there was anyone else that would like to speak on this matter.
Mr. Robert Hobbs of 1550 Millwood Drive, Salem addressed the Commission and stated
that he lives just about 8 houses up from the intersection where this is going to occur.
First, he has listened to everything said, but one thing he has not heard about is
infrastructure. He stated that supporting this project, roads, improvements to sewer,
improvements to water, taking up the extra traffic that will be showing up every day. They
are building 70 houses. That is going to 150 extra vehicles per day on average that is
going to be coming in and out of Mill Lane. They already have trouble with the four-way
stop and the low water bridge. If a train gets stopped on the tracks, vehicles will be there
for several hours. He asked if Interstate 81 gets backed up, have they seen what it does
to Riverside Road, Mill Lane and at the low water bridge. This is going to triple that. He
stated he has not seen anything about new roads or new streets, improving Mill Lane,
improving Riverside. He asked that they show him, and he wanted to see this. As this
stands right now, there is not near enough information, there is not near enough planning
that this should go through. Mr. Hobbs stated that he strongly opposes this, as many of
his neighbors do. Speaking about making driveways so that they could turnaround, are
they going to do that on Millwood for the residents that have to back out of their driveways
because that is going to get dangerous. People are going to get hurt. People are not
thinking about what they are doing. Progression, improvement and growth are important
to everyone, and we have to have it, but we must be smart about it. This is not common
sense. This is not what we need to do in Salem. Salem is not that.
Chair King asked if there was anyone else that would like to speak on this matter.
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Ms. Donna Shell of 1471 Penley Blvd. addressed the Commission and stated that she is
that neighbor. She would like half a lot as proposed by Mr. Boone. Her question is similar
about traffic too. Her road, Penley Blvd., is a cut-through road and she can see people
pulling out and instead of going down to River Road, they are going to turn on to Penley.
It is a small road. People are speeding through there. She never sees traffic police
through there. That was not why she came to speak. Her main question is about this
land. Her home backs up to this land. Right now, it is all wooded. She would like to know
if all of that is coming down. She asked if there was going to be green space or trees
between her property and the new property.
Mr. Chris Burns of 1208 Corporate Circle, Roanoke addressed the Commission. Mr.
Burns addressed traffic. He stated that he also lives in this area. He lives in Roanoke
County but is in the Russlen Farms development and is familiar with Riverside Drive and
Mill Lane. He is not concerned about the amount of traffic that is going to come from this
development. There are 15,000 cars per day that come through the four-way stop. This
is going to add less than 5% to that. Being someone who drives through there every day,
he does not think it is going to change anything. Mentioning the driveways, he does think
that is a legitimate concern. He does think that it is important that they have people pulling
out onto Mill Lane rather than backing into it. He also added regarding the comment about
Interstate 81 traffic, that is clearly a problem right now, particularly with the construction
that is going on. He does think that as that work is completed and there are three lanes
available in each direction on I-81, that issue is going to almost go away. He stated that
if there is an accident on I-81 after that project is complete, two lanes will be available
most of the time. When people are cutting through Salem, it is because it is down to one
lane or even worse. As far as infrastructure, as far as utilities, there is an 8’ water line and
an 8’ sewer line in Mill Lane. Those are typical utilities to serve something like this. He
stated that he believes every zoning request goes through the Water and Sewer
Department for review and they have not heard any concerns as far as utility
infrastructure. He would be happy to address any other questions that he did not cover.
Commissioner Henrickson asked if he could address Ms. Shell’s concern where the lots
back up to her property. He asked if there was going to be a fence or any screening of
any kind.
Vice-Chair Garst asked if there are going to be any of the trees left.
Mr. Burns stated that they have not gotten far enough into the planning process to know
exactly where the grading limits will be. Typically, when having residential single-family
development adjacent to other residential single-family development, there is not a
requirement as far as the zoning ordinance is concerned, for a buffer. He would have to
defer to the developer to offer something like that.
Vice-Chair Garst asked about the statement that Mr. Burns made about 15,000 cars going
through Mill Lane and Riverside Drive intersection.
Mr. Burns stated that it is according to the VDOT traffic data. There is daily traffic of 8,000
he thinks on Mill Lane and 7,000 on Riverside Drive.
Vice-Chair Garst stated that certainly, this will increase as a percentage.
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Mr. Burns explained, for comparison, a development like this is 700 vehicles per day or
roughly 10 per house and that is spread throughout the day, so they also look at peak
hour traffic when everyone is going to work and school in the mornings or when everyone
is coming home in the evenings. Those percentages are similar in the peak hours, around
4% to 5%, and that is what they are anticipating.
Mr. Boone stated that as far as the question about houses that back up to each other, it
is difficult to answer that not having looked at the topography and the grading of what it is
going to be. He will say that these are very deep lots, and these houses are not going to
be backing up right up to each other. They are deep lots and, if we looked at the plans,
they could tell how deep they are, so there is a lot of distance between the houses. The
homes on Penley Blvd. also have deep backyards so there is going to be separation. We
will plant some trees but until they get in and know exactly what it is going to be, as Mr.
Burns said, it is because the zoning and subdivision ordinances do not require it when
you have residential backing up to like kind residential. They will look at that because that
helps their community as well to have some buffer. Hopefully, they will be able to keep
some of the trees in there, it just depends on where the grading is and, as Mr. Burns said,
what the limits of disturbance would be. They will plant trees in the backyard, but do not
know what they will be. He affirms and represents that they will do that.
Ms. Megan Lucado of 5100 Millwood Drive addressed the Commission. She lives on the
corner lot of Millwood Drive and Mill Lane. A lot of the same issues that everyone has
addressed are a lot of her concerns. She does have questions about the traffic studies
that were done. She knows the one that was done directly in front of her house was just
for 2 different days for partial times of the day and neither of those were done when there
has been an I-81 backup or during the time when kids are being dropped off at South
Salem Elementary School. There are often backups all the way to her house on Mill Lane.
She has concern with Millwood Drive being extended directly across. She stated that
there are going to often come times when there is a cluster, and people cannot get in or
out. She questioned if there had been any thought toward another four-way stop on
Millwood Drive and Mill Lane to help alleviate some of the traffic. Also, just to mention the
trees, when they bought her house 15 years ago, they really enjoyed having a farm across
from them. She is not naïve; she knows that there is going to be development there but
is there going to be any kind of trees left at all or is everything going to be wiped out and
is there just going to be tons of tiny homes right on top of each other. From the plan that
they put out, there are going to be 3 homes looking directly into her backyard. She cannot
fathom that being enough space for 3 houses to look directly in her backyard.
Ms. Lisa Miller of 1890 Oak Drive. She urged the Commission to vote yes on this. It is a
tale of two developers here tonight. She stated that she has a great developer behind
her. As a realtor, knowing and reselling their homes versus some other people’s homes,
she has clients that will not even look at other people's homes. They are building what is
needed here in Salem, which is the smaller homes for retirees. They have reverse
engineered what we need. She is not sure who is asking for a great big home or a larger
home on a tiny lot. If you are building a home for families, they have dogs and kids and
they want yards. She is glad the Commission voted against that tonight. Typically, in the
past, builders used model homes. She assumes that they will possibly be doing that
again. The variety is nice. She recently sold a 1.5 story home where the people who
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bought it were thrilled to have 2 story homes and families next to them because it was that
sense of community. Right now, we have the opportunity, somebody is going to build,
somebody is going to develop that land. It would have been nice if the strip down below
that was recently rezoned as industrial, would have been a great PUD where we could
have had townhomes and some places to go on that side of the tracks versus heading
across. Maybe that can be addressed later. Right now, they are proposing to build a true
neighborhood, and she cannot wait to sell their houses. She has clients right now that
want to stay in Salem, but they want a small single-level house with walking paths and
green spaces. The only concern she would have agreed with the people on Mill Lane is
those driveways are a little hairy, so if they could figure out perhaps a back alley or some
other way to do that. The “T” turnarounds are great. She thinks Salem should be happy
they have chosen to develop this land instead of letting somebody else do it.
Mr. Paul Hicks of 1520 Penley Blvd. addressed the Commission. He lives right across
the street from where the road is going to come out. He has been living on Penley Blvd.
for 48 years. He has 1.9 acres of land. He is kind of glad they are moving the road, but
he is really concerned. When they had the meeting on the first house that they built in
front of him, 6 houses, a person on the Planning Commission at that time that he knew
very well but he did not mention by name, he kind of promised him when they finished
that they would curb and gutter Penley Blvd. the same as it is going over the hill. The
road is too narrow for some traffic, school buses and things that come in front of his house.
There is a lot of traffic but that is not his main concern. His main concern, he has built
houses here in Salem. He built about 35 when he was able to, but he is way past building
now. He built 2 houses on Mill Lane that joins Penley Blvd., and he had to put in curb and
gutter on that side of the road on Penley Blvd. He did part of it himself. He built 3 homes
on Franklin Street and had to curb and gutter that. Every house that he built did not have
it and most of them he had to do it. He thinks that Penley Blvd. has got to be finished.
That is his main concern. The traffic today at 5 o’clock was terrible. It is almost back to
the railroad tracks right now. River Road in both directions, people getting off work, it is
one of the worst roads in Salem. That is another concern that he has. Also, the buffer
that was talked about. He has cypress trees between his house and the house next door.
He did have pine trees but had all of them cut down. It cost him $5,000 to get all of them
cut down because it was not suitable when the wind comes and blows them over. If they
plant cypress trees, they stay there forever. He would like to see cypress trees over there.
Plant them 10’ apart and they grow together, and it will make that look good.
Mr. C. E. Cumbe of 1510 Millwood Drive addressed the Commission. He has lived there
since 1987 and has really seen the traffic increase. His question is the concern with the
traffic on Mill Lane and the curve going up towards South Salem Elementary School.
Every time he pulls out, he guns his vehicle and hopes that no one is coming around the
curve. About 80% of the time when he does pull out, somebody comes up the hill from
River Road. In the 90s, people in Woodbridge complained so much about the traffic that
the City of Salem came up with the design for a new proposed bridge. They found out
that it was going to be down about where Bojangles is, it would come out at the main
entrance of Woodbridge, and Millwood and Millstream would become the main
thoroughfare. This room was filled by people from Woodbridge, and he had not heard
another word about that bridge. They build all of these houses; traffic is going to increase.
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Those people are going to complain, all Russlen Farms and Woodbridge are going to
complain about it. He asked if the City of Salem is planning on building that bridge and,
if so, he hopes that it is not going to be where the Bojangles is, aligning with the main
entrance to Woodbridge because he does not want to live on a throughfare. He moved
there in 1987 because it was a subdivision, and he does not want it to become a main
road.
Ms. Stella Reinhardt of 213 North Broad Street addressed the Commission. Looking at
the map on her phone, she wanted to ask about one of the big issues of the crossroads
at Mill Lane and Riverside Drive. Riverside Drive has no shoulder. It is winding and curvy,
and it comes out into West Main Street, which is not an easy drive either on its own. She
asked if one of the issues with building houses on country roads is all the driveways and
how they take their lives in their hands just getting out of their houses. She asked if she
understood correctly that each of those house lots that looked like they open onto Mill
Lane would come onto Mill Lane.
Vice-Chair Garst answered 9.
Ms. Reinhardt asked if it is 70 houses, why not take part of 2 of those lots right at the
division of the Y and the ones horizontal to Mill Lane and, having a number of houses, 6
on one side and 3 on the other side, that would be 9 additional driveways on Mill Lane.
That is going to be crazy with 70 new houses and all of the additional building that is going
on in Salem. She is wondering why they could not sacrifice at least part of those 2
horizontal lots right at the division of the Y road and have those houses face new drives
there and the back of the houses are to Mill Lane. They could even have a berm with
trees. The trees she keeps hearing about. She asked if we could save some of those
mature trees. If some of the lots are deep, with the climate the way it has been the last
few summers, if it is far away from the houses. They might be able to save some of those
trees as a buffer, help for the climate, and screening for the people that are going to all of
a sudden have tons of company. The other thing too, this is going to bring a lot of traffic
onto Mill Lane, Riverside Drive and the bridge. She asked if they were thinking about
traffic circles, maybe at the main entrance. She stated that the roads are narrow enough
that we could actually drive a narrow traffic circle and not have multiple lanes. That might
be helpful.
Chair King closed the public meeting at 8:39 pm. Chair King asked Staff to correct her if
she is incorrect in the statement that she fully appreciates, as do the other Commissioners,
concerns about traffic. Unfortunately, the Commission cannot hold the developer
responsible for the four-way stop, the low-water bridge or the accidents on I-81 anymore
than they can hold any one of them responsible for those issues. She wants to make sure
that everybody understands. She happens to live one block from Main Street and, if there
is an accident on I-81, she knows about it. That is not an everyday situation.
Chair King asked for comments from the Commissioners.
Commissioner Henrickson asked if he could take that a little further. Being a former
developer, it seems like every time a new subdivision comes up, traffic is always the main
issue. He knows that in their work session that they had earlier, they talked extensively
with Staff on what plans have been talked about to help the River Road/Mill Lane
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intersection and what else has been talked about to try to alleviate some of the traffic, but
like was said, that is a City issue and needs to be addressed. He knows that Staff is
working to figure out something there, but that is not the developer’s issue at this point.
Commissioner Beamer asked Chair King, talking about infrastructure, that she has reports
on the police and school system.
Chair King stated that she fully understands that sometimes our citizens do not understand
the type of research that the Planning Commission does. She has statements from both
the Police Chief and School Superintendent because those things do concern them. The
School Superintendent has made it quite clear that Salem is nowhere near capacity
because the Commission was concerned about putting 70 lots in here with the potential
for children at South Salem Elementary School, Andrew Lewis and Salem High School,
all of which he says has more than enough capacity to take everyone. The Police Chief
says that there is a situation with speeding on Mill Lane, however, his comment was that
when we put in residential areas where there has been nothing but vacant land, it provides
a visual area that causes people to slow down. His concern was about the driveways
coming onto Mill Lane, as was the concern of all five of the Commissioners. They were
pleased to have an opportunity to view the property at different times with Mr. Boone and
Mr. Rosen and they heard us. As we heard tonight, what they plan to do is to put those
“T” driveways in so that no one is backing out onto Mill Lane. Having said that, neither
they nor the Commission can tell you what a person is going to do on any given day.
Obviously, the purpose of those driveways is to keep people from backing out onto Mill
Lane. Chair King also commented on the issue that anything coming before the Planning
Commission is always advertised in the Salem Times Register. That is the method that
is required by State Law and, if they every have any questions about what might be
coming up on the Planning Commission’s Agenda, please do not hesitate to contact the
Staff or any one of the Commissioners. It is on the City of Salem website and is not a
secret. It is not anything that is done under the table. It is all publicized.
Chair King asked if there were any other comments from the Commissioners tonight. The
public meeting ended at 8:44 PM.
F. Amendment to the Zoning Ordinance
Consider the request of ABoone Real Estate, Inc., contact purchaser, to rezone
the properties located at 1906 Mill Ln. & 1400 blk Penley Blvd. (T/M#s 205-2-5
& 204-13- 1) from RSF/AG Residential Single Family/Agriculture Districts & AG
Agriculture Districts to RSF Residential Single-Family District.
Chair King asked if there was a motion on this request. Commissioner Henrickson made
a motion to approve with conditions. Chair King stated that the conditions will be put on
the Special Exception Permit request.
Mr. Garst suggested that Mr. Boone proffer driveways designed to allow for turnaround
so that they have a little flexibility whether it is a “T” or a loop.
Mr. Boone stated that they do not really care what it looks like. They want them to look
Page 334 of 412
good, they do not want too much asphalt but as far as the actual configuration is
concerned, they are fine. He deferred to Mr. Burns on what it is, maybe 5’ or 6’.
Mr. Burns stated that he thinks Mr. Garst is saying do not put the term “T” turnaround into
the proffer. We need to word it in a way that allows the room to make a turnaround.
Commissioner Henrickson asked about approval with the number of lots.
Mr. Boone stated that they will proffer no more than 70 lots. Mr. Boone stated that they
had talked about storm water management, but this is what they want.
Mr. Burns stated that they stay away from substantial conformance just because they
have not gotten far enough with the design. He stated he thinks they are fine to proffer
maximum number of lots. He thinks they can even proffer a frontage requirement if that
helps.
Mr. Boone stated that he would be glad to proffer 51’ on the width of the lots.
Mr. Burns stated that he just did not know where storm water management was going to
go.
Mr. Boone stated maximum would be 70 lots and the lots will be no smaller than 51’ wide.
They could be larger.
Commissioner Henrickson made a motion to approve with the proffer. Commissioner
Routt seconded the motion.
Upon a roll call vote, the same stood as follows:
Mr. Routt – Aye
Mr. Henrickson – Aye
Mr. Beamer – Aye
Mr. Garst – Aye
Chair King – Aye
This was a unanimous decision to approve the request with a 5-0 vote. The request will
now go to City Council. They will be notified once that has been placed on the Agenda
for the City Council.
G. Special Exception Permit
Consider the request of ABoone Real Estate, Inc., contact purchaser, for a
Special Exception Permit to include the properties located at 1906 Mill Ln. &
1400 blk Penley Blvd. (T/M#s 205-2-5 & 204-13-1) in the Cluster Housing
Overlay District.
Chair King stated they will do the same conditions because those are conditions that the
Page 335 of 412
Commission can put on.
Mr. Rosen asked if the Commission would be able to put those conditions on and they do
not need to.
Chair King stated that is correct because it is a special exception permit.
Commissioner Henrickson made a motion to approve with conditions. Mr.
seconded the motion.
Upon a roll call vote, the same stood as follows:
Mr. Routt – Aye
Mr. Henrickson – Aye
Mr. Beamer – Aye
Mr. Garst – Aye
Chair King – Aye
This was a unanimous decision to approve the request with a 5-0 vote. The request will
now go to City Council. They will be notified once that has been placed on the Agenda
for the City Council.
5. Adjournment
There being no further business, Chair King adjourned the meeting at 8:49 PM.
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AN ORDINANCE TO REZONE THE PROPERTY LOCATED AT 2381-2383 ROANOKE
BOULEVARD (TAX MAP # 225-2-6.1) FROM HBD HIGHWAY BUSINESS DISTRICT
WITH CONDITIONS TO HBD HIGHWAY BUSINESS DISTRICT.
WHEREAS, the Clipp Family Trust or assigns, owner or contract purchaser heretofore
petitioned to rezone property located at 2381-2383 Roanoke Boulevard (Tax Map # 225-2-6.1)
from HBD Highway Business District with conditions to HBD Highway Business District; and
the map referred to shall be changed in this respect and no other, said property being described as
follows:
BEGINNING at a point on the north right-of-way line of Boulevard Roanoke (85 feet wide) at
the point of intersection with the corporation line of the City of Salem and the City of Roanoke;
thence with the said corporation line N. 04 deg 50' 00" E. 227.41 feet; thence leaving the
aforesaid corporation line and with a new line on a curved to the left with a radius of 1,612.00
feet, a tangent of 103.07 feet, an arc distance of 205.86 feet and a chord S. 64 deg 44' 30" W.
205.72 feet to a point on said new line being the southeast boundary of Block 9, Boulevard
Estates Subdivision as recorded in Plat Book 6, page 52 in the Clerk's Office for the Circuit
Court of Roanoke County; thence with the said boundary of Block 9, S. 61 deg 05' 00" W.
156.03 feet to a point on the south boundary line of Lot 5, Block 9, Boulevard Estates; thence
with a new line leaving the aforesaid Block 9, boundary S. 28 deg 55' 00" E. 200.00 feet to a
point on the aforesaid north right-of-way line of Boulevard Roanoke; thence with said right-of-
way line N. 61 deg 05' 00" E. 156.03 feet to a point; thence continuing with the said right-of-way
line on a curved to the right with a radius of 1,412 feet, a tangent of 39.51 feet, an arc distance of
79.00 feet and a chord N. 62 deg 41' 10" E. 78.99 feet to the point of BEGINNING, and being
new Lot lB, containing 1.372 acres as shown 011 plat showing the resubdivision of property of
Fralin and Waldron, Inc. creating New Lots lA and lB, dated April 4, 1990, prepared by
Lumsden & Associates, Engineers-Surveyors-Planners; and
WHEREAS, the subject property consists of a 1.372 acre tract of land which currently
sits within the HBD Highway Business District zoning designation; and
WHEREAS, in 1990, the City Council of the City of Salem rezoned the property from
Business District B-1 to Business District B-3 with conditions; and
WHEREAS, one of the conditions stated that if the building is not used as either a thrift
store, meeting hall, or club the zoning will revert to Business District B-1; and
WHEREAS, the proposed use of the property does not meet the specified restrictions;
and
WHEREAS, the zoning district known as Business District B-3 with conditions no longer
exists and the zoning district HBD Highway Business District with conditions is the closest in
scope and purpose to B-3 Business District with conditions; and
WHEREAS, HBD Highway Business District is closest in scope and purpose to Business
District B-1; and
Page 341 of 412
WHEREAS, the City of Salem Planning Commission recommended approval of the
requested rezoning;
NOW THEREFORE,
BE IT ORDAINED BY THE COUNCIL OF THE CITY OF SALEM, VIRGINIA, that
the zoning designation of the property located at 2381-2383 Roanoke Boulevard (Tax Map #
225-2-6.1) be rezoned to HBD Highway Business District;
All ordinances or parts of ordinances in conflict with the provisions of this ordinance be
and the same are hereby repealed.
This ordinance shall be in full force and effect ten (10) days after its final passage.
Upon a call for an aye and a nay vote, the same stood as follows:
John Saunders -
H. Hunter Holliday –
Byron Randolph Foley –
Anne Marie Green –
Renee F. Turk –
Passed:
Effective:
/s/____ _
Mayor
ATTEST:
H. Robert Light
Clerk of Council
City of Salem, Virginia
Page 342 of 412
Item #: 6.D.
AT A REGULAR MEETING OF THE CITY COUNCIL OF THE CITY OF SALEM,
VIRGINIA HELD AT CITY HALL
MEETING DATE: April 28, 2025
AGENDA ITEM: Public Hearing for Amendment to the Zoning Ordinance
and Special Exception Permit
Hold public hearing for the request of ABoone Real Estate,
Inc., contract purchaser, to rezone the properties located at
1906 Mill Ln. & 1400 blk Penley Blvd. (T/M#s 205-2-5 & 204-
13-1) from RSF/AG Residential Single Family/Agriculture
Districts & AG Agriculture Districts to RSF Residential Single
Family District, and for a Special Exception Permit to include
both parcels in the Cluster Housing Overlay District.
(Advertised in the April 10 and 17, 2025, issues of the Salem
Times-Register.)
SUBMITTED BY: Maxwell Dillon, Planner
SUMMARY OF INFORMATION:
Hold public hearing for the request of ABoone Real Estate, Inc., contract purchaser, to
rezone the properties located at 1906 Mill Ln. & 1400 blk Penley Blvd. (T/M#s 205-2-5
& 204-13-1) from RSF/AG Residential Single Family/Agriculture Districts & AG
Agriculture Districts to RSF Residential Single Family District, and for a Special
Exception Permit to include both parcels in the Cluster Housing Overlay District.
(Advertised in the April 10 and 17, 2025, issues of the Salem Times-Register.)
FISCAL IMPACT:
STAFF RECOMMENDATION:
Staff recommends Council hold a public hearing on the requests to rezone the
properties located at 1906 Mill Ln. & 1400 blk Penley Blvd. (T/M#s 205-2-5 & 204-13-1)
from RSF/AG Residential Single Family/Agriculture Districts & AG Agriculture Districts
to RSF Residential Single Family District, and for a Special Exception Permit to include
both parcels in the Cluster Housing Overlay District.
ATTACHMENTS:
Page 343 of 412
None
Page 344 of 412
Item #: 6.E.
AT A REGULAR MEETING OF THE CITY COUNCIL OF THE CITY OF SALEM,
VIRGINIA HELD AT CITY HALL
MEETING DATE: April 28, 2025
AGENDA ITEM: Amendment to the Zoning Ordinance
Consider the request of ABoone Real Estate, Inc., contact
purchaser, to rezone the properties located at 1906 Mill Ln.
& 1400 blk Penley Blvd. (T/M#s 205-2-5 & 204-13-1) from
RSF/AG Residential Single Family/Agriculture Districts & AG
Agriculture Districts to RSF Residential Single Family
District. (The Planning Commission recommended approval
by a unanimous vote.)
SUBMITTED BY:
SUMMARY OF INFORMATION:
SITE CHARACTERISTICS:
Zoning: AG Agriculture and RSF Residential Single Family
Land Use Plan Designation: Residential
Existing Use: Vacant
Proposed Use: Residential Subdivision – Cluster Overlay
The subject properties (1906 Mill Lane and 1400 blk Penley Boulevard) together
consist of an approximately 18.66-acre tract of land which currently sits within the AG
Agriculture and RSF Residential Single Family zoning designations. The properties
are currently vacant, but the applicant is requesting to both rezone the entirety of each
property to RSF Residential Single Family and acquire a Special Exception Permit for
the Cluster Housing Overlay District which reduces the minimum lot requirements for
each individual parcel.
According to a litany of sources, including the American Planning Association, the
United States is experiencing a housing crisis. Of course, the severity and nature of
that issue is unique to each individual municipality, but Salem is not immune to
availability and affordability challenges experienced nationwide. One of the most
straightforward methods to addressing the housing shortage issue is simply increasing
the supply of homes, an objective accomplished in landlocked areas by maximizing
infill development opportunities. The concept plan for this project shows approximately
70 parcels on which a variety of detached single family home archetypes could be
Page 345 of 412
situated. The application includes a Turn Lane Analysis, supported by the City of
Salem Engineering Department, which concluded that the proposed development
does not warrant any tapers or turn lanes on Mill Lane.
While Salem’s Comprehensive Planning effort is still ongoing, countless community
engagement conversations have included citizen desires for additional housing
affordability, diversity, and availability. High-quality, infill projects that accommodate
the construction of smaller homes on smaller lots were described as desirable
throughout the process. This project, while not necessarily targeted to directly
increase the supply of “workforce housing,” can expand the variety of options available
to both existing and prospective residents, enhance common open space availability,
and ultimately assist with the facilitation of a healthier housing portfolio for Salem.
The Future Land Use Map (FLUM) identifies this area as Residential which is
consistent with the proposed future utilization of the property.
REQUIREMENTS:
The proposal meets the requirements of Section 106-222.3., site development
regulations for the Cluster Housing Overlay (COL).
FISCAL IMPACT:
STAFF RECOMMENDATION:
Recommend consideration of the ordinance on first reading. The request is consistent
with the Future Land Use Map and embodies planning concepts described in the
Comprehensive Plan.
ATTACHMENTS:
1. Steelton Mill Rezoning Application
2. Item 6D. 6E. 6F 4-28-25 Council meeting owner notification letter 1906 Mill Lane
and 1400 Blk Penley Blvd. Tax Map 205-2-5 and 204-13-1
3. Item 6E 4-28-25 Rezoning Ordinance 1906 Mill Lane with Legal Description
without SEP
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1
City of Salem
Rezoning Application
Pre-application Meeting (optional)
• Meetings with the Community Development Staff are recommended prior to submittal of a
rezoning application. Please bring a plat to the meeting with a sketch of your proposal.
Application Submittal
• The application deadline is the first of the month for inclusion on the following month’s agenda. If
the first falls on a weekend or holiday, the application deadline will be the following business day.
• When submitting an application be sure to include the following: a complete application, plat of the
subject property, legal description that includes metes and bounds, and supplementary information
to support the request (such as conceptual plans and building elevations). Please note: incomplete
applications will not be accepted and will be returned to the applicant.
• The application fee is due at time of submittal. (See Page 4)
• PLEASE NOTE: As per 106-520(C) of the City of Salem Zoning Ordinance no application shall be
accepted for a lot or parcel that does not comply with the minimum lot area, width, or frontage
requirements of the requested zoning district. A variance from the Board of Zoning Appeals must
be obtained prior to the submission of a rezoning application.
Application Distribution for City Review
• Complete applications may be routed to City departments for review.
Staff/Applicant Meeting
• The staff may contact the applicant to schedule a meeting to discuss comments provided by
reviewing agencies, to request additional information or plan revisions, and to negotiate proffers.
Planning Commission
• Revised conceptual plans and draft proffers must be submitted prior to the Planning Commission
meeting. Proffers and conceptual plans may be revised in accordance with Staff’s
recommendations, and revisions incorporating the staff’s recommendations must be submitted
prior to the Planning Commission meeting.
• A staff report and recommendation is included in the Planning Commission packet. The packet is
distributed approximately 1 week prior to the Planning Commission meeting.
• The Planning Commission meets on the 1st Wednesday after the 1st City Council meeting of the
month.
• Following a public hearing on the rezoning case, the Planning Commission may recommend
approval, approval with revisions to the proffers, denial, or deferral of the application.
City Council
• Signed and notarized final proffers must be submitted prior to the City Council meeting.
• A staff report containing the recommendation of the Planning Commission and Staff is sent to the
City Council prior to the meeting.
• The City Council typically hears rezoning cases on the 4th Monday of every month. Cases are
usually heard by Council at the meeting following the Planning Commission meeting.
• Following a public hearing on the case, the City Council may vote to approve, approve with
proffered conditions, deny, defer the application to another meeting, or remand the application
back to the Planning Commission for further consideration.
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2
TO THE APPLICANT:
It is the policy of the City of Salem City Council, the City of Salem Planning Commission, and City of
Salem Board of Zoning Appeals to require a property to be posted when a zoning action is being
considered. Such a posting notifies the general public of an impending action and the location being
considered.
It is incumbent on you, the applicant, to e nsure the sign is in the proper location and remains there until
an action has taken place. Consequently, the procedure for posting is as follows:
1.The Community Development Staff will post the sign on your property.
2.You should check the location of the sign to make certain it is in the right place on your
property. If it is not, notify the Community Development Office as soon as possible.
3.You should check periodically to ensure the safety of the sign. If it is stolen or otherwise
harmed, notify the Community Development Office as soon as possible.
In submitting this rezoning application, you hereby grant permission to the agents and employees of the City
of Salem to enter the referenced property for the purposes of processing and reviewing the above
application.
Should you have any questions regarding this policy, please contact a member of Community Development.
ATTACHMENTS - For ALL REQUESTS you must submit the following electronically:
A fully completed signed application.
Acknowledgement of Application Fee Payment Procedure (Page 4)
Signed Proffer Statement if applicable (Pages 6 & 7)
A plat of the subject property, which accurately reflects the current property boundaries, is drawn to
scale, and shows existing structures. (Typically, available from the City Clerk’s Office.)
Responses to questions on Page 5
Historic Impact Information (if any)
For applications requiring plans, please submit electronically only. No hard copies will be
accepted.
Check here if the conceptual plan will serve as the preliminary plat.
NOTE: Elevations will be required with new development.
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5
PLEASE RESPOND FOR ALL REZONING APPLICATIONS:
1. What is the Future Land Use Designation for the subject property? _______________________________________
2. Describe in detail the proposed use of the property. _________________________________________________________
____________________________________________________________________________________________________________
____________________________________________________________________________________________________________
3. List any sensitive environmental or unique features on the property. Are there any high voltage transmission lines,
public utility lines, or others? ________________________________________________________________________________
____________________________________________________________________________________________________________
4. Is the subject property located within the Floodplain District? YES NO If yes, describe the proposed
measures for meeting the standards of the Floodplain Ordinance. ____________________________________________
___________________________________________________________________________________________________________
___________________________________________________________________________________________________________
___________________________________________________________________________________________________________
5. Is the subject property listed as a historic structure or located within a historic district? YES NO
If yes, describe the proposed measures for meeting the standards of the Department of Historic Resources.
___________________________________________________________________________________________________________
___________________________________________________________________________________________________________
___________________________________________________________________________________________________________
6. Have you provided a conceptual plan of the proposed development, including general lot configurations and road
locations? Are the proposed lot sizes compatible with existing parcel sizes in the area?
PLEASE RESPOND FOR COMMERCIAL REZONING APPLICATIONS
1. What provisions will be made to ensure safe and adequate access to the subject property?
2. How will the traffic impact of this development be addressed?
3. Describe why the proposed use is desirable and appropriate for the area. What measure will be taken to assure that
the proposed use will not have a negative impact on the surrounding vicinity?
4. What type of signage is proposed for the site?
5. Have architectural/building elevations been submitted with this application?
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LOT 5
LOT 4
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LOT 2
LOT 7
LOT 8 LOT 9
LOT 13 LOT 14 LOT 15 LOT 16
LOT 17 LOT 18
LOT 22LOT 23LOT 24LOT 25LOT 26LOT 27
LOT 46
LOT 47
LOT 48
LOT 49
LOT 50
LOT 51LOT 52LOT 53LOT 54LOT 55LOT 57LOT 58LOT 59 LOT 56
LOT 45
LOT 29 LOT 28
LOT 12LOT 11LOT 10
LOT 21
LOT 19
LOT 20
LOT 30LOT 31LOT 32
LOT 33
LOT 34
LOT 35
LOT 36 LOT 37 LOT 38 LOT 39 LOT 40 LOT 41 LOT 42 LOT 43 LOT 44
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LOT 61
LOT 65
LOT 66
LOT 67
LOT 68
LOT 69
PROPOSED
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PROPOSED ROAD B
PROPOSED ROAD A
LOT 70
LOT 62
LOT 63
LOT 64
PROPOSED
OPEN SPACE
±3.1 AC.
PROPOSED OPEN SPACE
±3.1 AC.
PROJECT NO.
REVISIONS
SCALE
DATE
CHECKED BY
DESIGNED BY
DRAWN BY
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Project Narrative in Support of Rezoning and Special Exception Permit
Tax Parcel 205-2-5 – 1906 Mill Lane from Agriculture District (AGRSF) to
Residential Single Family (RSF) with Cluster Housing Overlay
and
Tax Parcel 204-13-1 – 1400 Penley Boulevard from Agriculture District (AG) to
Residential Single Family (RSF) with Cluster Housing Overlay
Applicant: ABoone Real Estate, Inc.
Owners: Charles N. Dorsey, Douglas R. Dorsey and Jeffrey L. Dorsey
January 30, 2025
ABoone Real Estate, Inc. (“ABoone”), Jeffrey L. Dorsey, Charles N. Dorsey and Douglas R. Dorsey
(together, the “Dorseys”) request to rezone City of Salem Tax Parcels 205-2-5 and 204-13-1 (the
“Property”), located at 1906 Mill Lane and 1400 Penley Boulevard, more commonly known as the
Dorsey Farm, from AGRSF and AG (“Agriculture District”), respectively, to Residential Single
Family (“RSF”) with Cluster Housing Overlay (“COL”). The RSF designation is in keeping with the
Future Land Use Designation of the Comprehensive Plan for both parcels and complements the
surrounding residential single family detached neighborhoods in the immediate area. The Cluster
Housing Overlay offers a greater amount of open space and creates a more community-oriented
environment with a lower environmental impact.
ABoone proposes to develop the property, which will be called “Steelton Mill,” into a single-family
neighborhood of new homes for all lifestyles, including homes with main floor primary bedroom
suites to provide housing options for Salem residents who need one floor living options. A new
home community for Salem in a convenient location will help address the acute housing shortage
and, at the same time, meet the needs of Salem for newer, high-quality housing for existing residents
while creating an opportunity to encourage others to move to Salem. As with virtually all
communities in the United States, Salem currently suffers from a shortage of all types of housing,
and the addition of this new community will play a role both in helping to reduce this shortage and
meet the increasing demand and need for diverse housing options to attract and, importantly, retain
existing residents who need one floor living options
The Dorsey Farm is an appropriate location for single family homes under the RSF ordinance. Lot
size, layout and overall acreage under the RSF district are compatible with the existing lots in the
surrounding communities. The main entrance to the new Steelton Mill will be aligned with Millwood
Drive, which serves both a safety function as well as a connectivity role in the street network.
In addition to main floor and upstairs bedroom options, the Steelton Mill community will offer
brand-new housing for sale starting in the mid- to upper-$400,000 range with both walkout
Page 354 of 412
basements and slabs. All homes will have garages and off-street parking with setbacks as set forth
under RSF and the Cluster Housing Overlay. The concept plan makes efficient use of the property
and creates a walkable neighborhood with higher density complementary to its surroundings, while
preserving some open space for the enjoyment of residents. Additionally, ABoone shall dedicate the
open space required under the Cluster Housing for the benefit of the Steelton Mill community and
the surrounding neighbors.
The City of Salem needs housing in general but, specifically, new housing. 70% of the City’s housing
stock was built before 1980 and 91% of the housing stock was built before the year 2000. New home
construction in Salem has declined each decade since the 1970s. This decline in new home
construction over the past 50 years has made it increasingly difficult to find housing – especially
housing that does not require significant and, often, financially infeasible remodeling. Economic
development is listed as Objective 1 in the Comprehensive Plan Chapter IV Community Goals,
Objectives and Strategies. The lack of housing is a deterrent to economic growth. Communities
cannot grow if people are not able to find a place to live. Businesses do not expand or relocate
without diverse forms of housing to meet the needs of their workforce. As a result, additional new
housing is critical for communities to be competitive in business attraction and retention.
The Dorsey Farm is perfectly suited for this type of single-family residential development based on
the topography of the property and its direct access to existing Salem utilities. The property adjoins
public streets and is accessible to the Salem street network. The location along Mill Lane is less than
a mile from West Main Street/Route 11, Salem’s commercial corridor that affords residents safe and
easy access to the shopping, schools, churches, dining and transportation of the entire region. The
proposed new community will have a positive impact on the community by providing existing and
new residents with new housing that can attract all lifestyles. These families will remain or become a
part of the fabric of Salem and will contribute socially and economically to the life of the City.
For the reasons described above and more particularly set forth in its Application, ABoone Real
Estate, Inc., Charles N. Dorsey, Douglas R. Dorsey and Jeffrey L. Dorsey respectfully request that
the City of Salem adopt its application for Rezoning to Residential Single Family (RSF) with Cluster
Housing Overlay in accordance with the Zoning Ordinance of the City of Salem.
Respectfully submitted this 30th day of January, 2025.
Page 355 of 412
LEGAL DESCRIPTION OF AREA TO BE REZONED
CONTAINING CITY OF SALEM TAX ID 204-13-1 (TRACT “B” AS SHOWN ON PLAT BOOK 13, PAGE 84)
AND TAX ID 205-2-5 (TRACT “A-2-B” AS SHOWN ON INSTRUMENT NO.220003675)
NOTE: THERE IS A 0°10’11” DIFFERENCE IN THE BASIS OF BEARINGS BETWEEN THE PLATS REFERENCED ABOVE. THE
BEARINGS FROM PLAT BOOK 13 PAGE 84 HAVE BEEN ADJUSTED IN THE DESCRIPTION BELOW
TO MATCH INSTRUMENT NO.220003675.
BEGINNING AT A POINT ON THE EAST LINE OF MILL LANE, BEING APPROXIMATELY 0.19 MILE SOUTH OF
SHOUTHSIDE DRIVE AND BEING THE COMMON CORNER BETWEEN TAX IDs 205-2-5 AND 179-2-1, SAID POINT
BEING THE POINT OF BEGINNING.
THENCE DEPARTING THE EAST LINE OF MILL LANE, ALONG THE LINE OF TAX ID 205-2-5 THE FOLLOWING COURSES
AND DISTANCES: N71°48’54”E 160.24 FEET TO A POINT; THENCE N51°23’23’E 50.38 FEET TO A POINT; THENCE
N35°46’20”E 91.53 FEET TO A POINT; THENCE S74°37’38”E 427.61 FEET TO A POINT; THENCE N59°10’04”E 272.00
FEET TO A POINT, BEING A COMMON CORNER OF TAX ID 205-2-5 AND 204-13-1.
THENCE CONTINUING ALONG THE LINE OF TAX ID 204-13-1 THE FOLLOWING COURSES AND DISTANCES:
S85°19’11”E 211.52 FEET TO A POINT; THENCE S15°58’11”E 487.15 FEET TO A POINT; THENCE S86°08’11”E 127.21
FEET TO A POINT; THENCE S03°51’49”W 170.00 FEET TO A POINT; THENCE N86°08’11”W 20.00 FEET TO A POINT;
THENCE S03°51’49”W 180.00 FEET TO A POINT; THENCE N86°08’11”W 512.81 FEET TO A POINT; BEING A
COMMON CORNER OF TAX ID 204-13-1 AND 205-2-5.
THENCE CONTINUING WITH THE LINE OF TAX ID 205-2-5 THE FOLLOWING COURSES AND DISTANCES:
N84°18’11”W 126.03 FEET TO A POINT; THENCE S05°41’49”W 144.86 FEET TO A POINT ON THE NORTH LINE OF
PENLEY BOULEVARD, THENCE WITH SAID LINE N84°18’11”W 50.00 FEET TO A POINT, THENCE DEPARTING THE
NORTH LINE OF PENLEY BOULEVARD N05°41’49”E 144.86 FEET TO A POINT; THENCE N84°18’11”W 173.81 FEET TO
A POINT; THENCE N04°17’17”E 38.69 FEET TO A POINT; THENCE N84°18’11”W 231.95 FEET TO A POINT ON THE
EAST LINE OF MILL LANE, THENCE WITH SAID LINE ALONG A NON-TANGENT CURVE TO THE LEFT, HAVING A
RADIUS OF 496.13 FEET, A LENGTH OF 133.41 FEET, AND A CHORD BEARING AND DISTANCE OF N14°54’21”W
133.01 FEET TO A POINT; THENCE N21°57’32”W 111.41 FEET TO A POINT; THENCE ALONG A CURVE TO THE LEFT
HAVING A RADIUS OF 2504.13 FEET, A LENGTH OF 188.63 FEET, AND A CHORD BEARING AND DISTANCE OF
N26°41’55”W 188.59 FEET TO A POINT; THENCE ALONG A REVERSE CURVE TO THE RIGHT HAVING A RADIUS OF
8935.17, A LENGTH OF 147.26, AND A CHORD BEARING AND DISTANCE OF N28°47’53”W 147.26 FEET TO A POINT,
BEING THE POINT OF BEGINNING.
HAVING A TOTAL AREA OF 812,584.8 SQUARE FEET OR 18.654 ACRES, MORE OR LESS, SITUATE IN THE CITY OF
SALEM, VIRGINIA, THIS DESCRIPTION BEING COMPILED FROM RECORDS.
Page 356 of 412
TURN LANE ANALYSIS
FOR
STEELTON MILL
Mill Lane
City of Salem, Virginia
B&A PROJECT #04240091.00
DATE: January 28, 2025
PLANNERS ARCHITECTS ENGINEERS SURVEYORS
1208 Corporate Circle Roanoke, Virginia 24018 Phone (540) 772-9580
Page 357 of 412
2
Introduction:
This traffic study is being provided to analyze the projected traffic from a proposed
single-family cluster residential development located on Mill Lane in the City of Salem.
The property consists of Parcel ID’s 205-2-5 and 204-13-1 and totals approximately 18
acres. The proposed development is anticipated to consist of approximately 70 single-
family lots. A concept plan is included with this report as Attachment 1.
The property is currently vacant. The proposed development is expected to include a
full access entrance on Mill Lane that will be located across from Millwood Drive.
Please see the attached concept plan for additional information.
Existing Daily and Peak Hour Traffic:
Existing traffic volumes for Mill Lane was not readily available. Manual traffic counts
were obtained at the intersection of Mill Lane and Millwood Drive. The counts were
performed on January 22, 2025 from 7 am to 9 am and 4 pm to 6 pm to capture the AM
and PM peak hours. The traffic count data is provided at the end of this report as
Attachment 2.
For the intersection of Mill Lane and Millwood Drive, it was determined that the AM peak
hour occurred from 7:00 am – 8:00 am and the PM peak hour occurred from 5:00 pm –
6:00 pm.
It is assumed that the proposed project will be completed by the year 2028. A 2%
background growth factor per year was applied to bring the background traffic to the
buildout year.
Page 358 of 412
3
Existing Peak Hour Traffic Data
Background Peak Hour Traffic Data (w/ growth rate applied)
107 vph
(63 vph)
Millwood Dr.
SITE
KEY
00 vph = AM PH
(00 vph) = PM PH Mill Ln.
155 vph
(123 vph)
124 vph
(251 vph)
114 vph
(67 vph)
Millwood Dr.
SITE
KEY
00 vph = AM PH
(00 vph) = PM PH
Proposed
Entrance
Mill Ln.
164 vph
(131 vph)
132 vph
(266 vph)
Page 359 of 412
4
Proposed Site Generated Traffic:
The trip generation calculations were based on the proposed land use shown on the
concept plan created by Balzer and Associates, Inc. (please see Attachment 1). The
policies and procedures found in the Institute of Transportation Engineers (ITE) Trip
Generation Manual, 11th Edition, were employed to determine the potential site
generated traffic volumes for the proposed development. Traffic volumes for the
average weekday and weekday peak hours of the adjacent street traffic are provided
and illustrated in the Table below.
Proposed Trip Generation:
Trip Generation
Land Use AM PEAK HOUR PM PEAK HOUR DAILY
Proposed
Development
ITE
Code
Independent
Variable Enter Exit Total Enter Exit Total Total
Single-Family
Detached Housing
210 70 D.U. 13 41 54 45 26 71 727
Page 360 of 412
5
Turn-Lane Requirements:
Traffic entering the proposed development is expected to follow a similar pattern as
existing traffic entering at Millwood Drive. For the purposes of this analysis, the following
assumptions were made regarding entering and exiting traffic at each entrance:
PM Peak Hour:
- 70% of traffic to/from north
- 30% of traffic to/from south
PM Peak Hour:
- 80% of traffic to/from north
- 20% of traffic to/from south
The analyses to determine turn lane warrants on Mill Lane to serve the proposed
development were completed by following the procedures and methodologies found in
the VDOT Road Design Manual, Volume I, Appendix F.
Right-Turn Lane into Site from Mill Lane
AM Peak Hour Analysis:
- 4 Vehicles per Hour Turning Right into site from Mill Lane
- Approach Volume = 164 VPH + 4 VPH = 168 VPH Mill Lane
- Right Turn Lane Requirement, as per VDOT Road Design Manual, Appendix F:
No Turn Lane or Taper Warranted (please see Attachment 3).
PM Peak Hour Analysis:
- 9 Vehicles per Hour Turning Right into site from Mill Lane
- Approach Volume = 131 VPH + 9 VPH = 140 VPH Mill Lane
- Right Turn Lane Requirement, as per VDOT Road Design Manual, Appendix F:
No Turn Lane or Taper Warranted (please see Attachment 3).
Page 361 of 412
6
Left-Turn Lane into Site from Mill Lane
AM Peak Hour Analysis:
- 9 (6.4%) Vehicles per Hour Turning Left into site from Mill Lane
- Advancing Volume = 132 VPH + 9 VPH = 141 VPH Mill Lane
- Opposing Volume = 183 VPH Mill Lane
-- Left Turn Lane Requirement, as per VDOT Road Design Manual, Appendix F:
No Turn Lane or Taper Warranted (please see Attachment 4).
PM Peak Hour Analysis:
- 36 (11.9%) Vehicles per Hour Turning Left into site from Mill Lane
- Advancing Volume = 266 VPH + 36 VPH = 302 VPH Mill Lane
- Opposing Volume = 140 VPH Mill Lane
-- Left Turn Lane Requirement, as per VDOT Road Design Manual, Appendix F:
No Turn Lane or Taper Warranted (please see Attachment 4).
Page 362 of 412
7
Summary:
Based on the data provided, the assumptions made, and the potential site generated
traffic, the results of the analysis are:
· The proposed development does not warrant any tapers or turn lanes on Mill
Lane.
· The proposed entrance to the development shall be a stop condition and sight
distance requirements shall be confirmed during design.
Page 363 of 412
MILL
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LOT 7
LOT 8 LOT 9
LOT 13 LOT 14 LOT 15 LOT 16
LOT 17 LOT 18
LOT 22LOT 23LOT 24LOT 25LOT 26LOT 27
LOT 46
LOT 47
LOT 48
LOT 49
LOT 50
LOT 51LOT 52LOT 53LOT 54LOT 55LOT 57LOT 58LOT 59 LOT 56
LOT 45
LOT 29 LOT 28
LOT 12LOT 11LOT 10
LOT 21
LOT 19
LOT 20
LOT 30LOT 31LOT 32
LOT 33
LOT 34
LOT 35
LOT 36 LOT 37 LOT 38 LOT 39 LOT 40 LOT 41 LOT 42 LOT 43 LOT 44
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LOT 61
LOT 65
LOT 66
LOT 67
LOT 68
LOT 69
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PROPOSED ROAD B
PROPOSED ROAD A
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LOT 62
LOT 63
LOT 64
PROJECT NO.
REVISIONS
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DATE
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Page 364 of 412
Start Time Right Thru Thru Left Right Left Total
7:00 AM 7 33 21 2 5 19 87
7:15 AM 6 44 49 3 9 26 137
7:30 AM 2 17 52 3 10 18 102
7:45 AM 4 11 24 1 2 18 60
8:00 AM 1 10 33 1 2 16 63
8:15 AM 5 10 24 1 3 23 66
8:30 AM 3 18 18 0 3 5 47
8:45 AM 8 6 17 0 1 15 47
7:00 - 8:00 AM 19 105 146 9 26 81 386
4:00 PM 8 24 19 3 0 5 59
4:15 PM 19 20 23 3 0 8 73
4:30 PM 10 25 8 2 0 10 55
4:45 PM 19 26 17 5 2 10 79
5:00 PM 22 28 21 4 4 11 90
5:15 PM 28 36 31 6 2 11 114
5:30 PM 19 45 29 5 5 12 115
5:45 PM 20 53 24 3 1 17 118
5:00 - 6:00 PM 89 162 105 18 12 51 437
Mill Lane & Millwood Drive Traffic Count Summary
Mill Ln. NBMill Ln. SB Millwood Dr. EB
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Road Design Manual Appendix F Page F-89
FIGURE 3-26 WARRANTS FOR RIGHT TURN TREATMENT (2-LANE HIGHWAY)
Appropriate Radius required at all Intersections and Entrances (Commercial or Private).
LEGEND
PHV - Peak Hour Volume (also Design Hourly Volume equivalent)
Adjustment for Right Turns
For posted speeds at or under 45 mph, PHV right turns > 40, and
PHV total < 300.
Adjusted right turns = PHV Right Turns - 20
If PHV is not known use formula: PHV = ADT x K x D
K = the percent of AADT occurring in the peak hour
D = the percent of traffic in the peak direction of flow
Note: An average of 11% for K x D will suffice.
When right turn facilities are warranted, see Figure 3-1 for design criteria.*
* Rev. 1/15
NO TURN LANES
OR TAPERS REQUIRED
Page 382 of 412
Road Design Manual Appendix F Page F-69
WARRANT FOR LEFT-TURN STORAGE LANES ON TWO-LANE HIGHWAY
FIGURE 3-4 WARRANT FOR LEFT TURN STORAGE LANES ON TWO LANE
HIGHWAY
FIGURE 3-5 WARRANT FOR LEFT TURN STORAGE LANES ON TWO LANE
HIGHWAY
Page 383 of 412
Page 384 of 412
Page 385 of 412
AN ORDINANCE TO REZONE THE PROPERTIES LOCATED AT 1906 MILL LANE AND
1400 BLOCK PENLEY BOULEVARD (TAX MAP #S 205-2-5 AND 204-13-1) FROM RSF/AG
RESIDENTIAL SINGLE FAMILY/AGRICULTURE DISTRICTS AND AG AGRICULTURE
DISTRICTS TO RSF RESIDENTIAL FAMILY DISTRICT
WHEREAS, ABoone Real Estate Inc., contract purchaser, petitioned to rezone the
properties at 1906 Mill Lane and 1400 block Penley Boulevard (Tax Map #s 205-2-5 and 204-13-
1) from RSF/AG Residential Single Family/Agriculture Districts and AG Agriculture Districts to
RSF Residential Family District; and
WHEREAS, the rezoning is in accordance with good zoning practice; and
WHEREAS, the City of Salem Planning Commission recommended approval of the
rezoning request;
NOW THEREFORE,
BE IT ORDAINED BY THE COUNCIL OF THE CITY OF SALEM, VIRGINIA, that the
properties at 1906 Mill Lane and 1400 block Penley Boulevard (Tax Map #s 205-2-5 and 204-13-
1) be and hereby are rezoned from RSF/AG Residential Single Family/Agriculture Districts and
AG Agriculture Districts to RSF Residential Family District and the map shall be changed in this
respect and no other;
CONTAINING CITY OF SALEM TAX ID 204-13-1 (TRACT “B” AS SHOWN ON PLAT
BOOK 13, PAGE 84)AND TAX ID 205-2-5 (TRACT “A-2-B” AS SHOWN ON
INSTRUMENT NO.220003675)
NOTE: THERE IS A 0°10’11” DIFFERENCE IN THE BASIS OF BEARINGS BETWEEN THE
PLATS REFERENCED ABOVE. THE BEARINGS FROM PLAT BOOK 13 PAGE 84 HAVE
BEEN ADJUSTED IN THE DESCRIPTION BELOW TO MATCH INSTRUMENT
NO.220003675.
BEGINNING AT A POINT ON THE EAST LINE OF MILL LANE, BEING
APPROXIMATELY 0.19 MILE SOUTH OF SOUTHSIDE DRIVE AND BEING THE
COMMON CORNER BETWEEN TAX IDs 205-2-5 AND 179-2-1, SAID POINT BEING THE
POINT OF BEGINNING.
THENCE DEPARTING THE EAST LINE OF MILL LANE, ALONG THE LINE OF TAX ID
205-2-5 THE FOLLOWING COURSES AND DISTANCES: N71°48’54”E 160.24 FEET TO A
POINT; THENCE N51°23’23’E 50.38 FEET TO A POINT; THENCE N35°46’20”E 91.53
FEET TO A POINT; THENCE S74°37’38”E 427.61 FEET TO A POINT; THENCE
N59°10’04”E 272.00 FEET TO A POINT, BEING A COMMON CORNER OF TAX ID 205-2-5
AND 204-13-1.
THENCE CONTINUING ALONG THE LINE OF TAX ID 204-13-1 THE FOLLOWING
COURSES AND DISTANCES: S85°19’11”E 211.52 FEET TO A POINT; THENCE
S15°58’11”E 487.15 FEET TO A POINT; THENCE S86°08’11”E 127.21 FEET TO A POINT;
Page 386 of 412
THENCE S03°51’49”W 170.00 FEET TO A POINT; THENCE N86°08’11”W 20.00 FEET TO
A POINT; THENCE S03°51’49”W 180.00 FEET TO A POINT; THENCE N86°08’11”W
512.81 FEET TO A POINT; BEING A COMMON CORNER OF TAX ID 204-13-1 AND 205-2-
5.
THENCE CONTINUING WITH THE LINE OF TAX ID 205-2-5 THE FOLLOWING
COURSES AND DISTANCES: N84°18’11”W 126.03 FEET TO A POINT; THENCE
S05°41’49”W 144.86 FEET TO A POINT ON THE NORTH LINE OF PENLEY BOULEVARD,
THENCE WITH SAID LINE N84°18’11”W 50.00 FEET TO A POINT, THENCE
DEPARTING THE NORTH LINE OF PENLEY BOULEVARD N05°41’49”E 144.86 FEET TO
A POINT; THENCE N84°18’11”W 173.81 FEET TO A POINT; THENCE N04°17’17”E 38.69
FEET TO A POINT; THENCE N84°18’11”W 231.95 FEET TO A POINT ON THE EAST LINE
OF MILL LANE, THENCE WITH SAID LINE ALONG A NON-TANGENT CURVE TO THE
LEFT, HAVING A RADIUS OF 496.13 FEET, A LENGTH OF 133.41 FEET, AND A CHORD
BEARING AND DISTANCE OF N14°54’21”W 133.01 FEET TO A POINT; THENCE
N21°57’32”W 111.41 FEET TO A POINT; THENCE ALONG A CURVE TO THE LEFT
HAVING A RADIUS OF 2504.13 FEET, A LENGTH OF 188.63 FEET, AND A CHORD
BEARING AND DISTANCE OF N26°41’55”W 188.59 FEET TO A POINT; THENCE ALONG
A REVERSE CURVE TO THE RIGHT HAVING A RADIUS OF 8935.17, A LENGTH OF
147.26, AND A CHORD BEARING AND DISTANCE OF N28°47’53”W 147.26 FEET TO A
POINT, BEING THE POINT OF BEGINNING.
HAVING A TOTAL AREA OF 812,584.8 SQUARE FEET OR 18.654 ACRES, MORE OR
LESS, SITUATE IN THE CITY OF SALEM, VIRGINIA, THIS DESCRIPTION BEING
COMPILED FROM RECORDS.
All ordinances or parts of ordinances in conflict with the provisions of this ordinance be
and the same are hereby repealed.
This ordinance shall be in full force and effect ten (10) days after its final passage.
Page 387 of 412
Upon a call for an aye and a nay vote, the same stood as follows:
John Saunders -
H. Hunter Holliday –
Byron Randolph Foley –
Anne Marie Green –
Renee F. Turk –
Passed:
Effective:
/s/____ _
Mayor
ATTEST:
H. Robert Light
Clerk of Council
City of Salem, Virginia
Page 388 of 412
Item #: 6.F.
AT A REGULAR MEETING OF THE CITY COUNCIL OF THE CITY OF SALEM,
VIRGINIA HELD AT CITY HALL
MEETING DATE: April 28, 2025
AGENDA ITEM: Special Exception Permit
Consider the request of ABoone Real Estate, Inc., contact
purchaser, for a Special Exception Permit to include the
properties located at 1906 Mill Ln. & 1400 blk Penley Blvd.
(T/M#s 205-2-5 & 204-13-1) in the Cluster Housing Overlay
District. (The Planning Commission recommended approval
by a unanimous vote.). The approval of the Special
Exception Permit is contingent upon final Council approval
on second reading of the ordinance to rezone the properties
from RSF/AG Residential Single Family/Agriculture and AG
Agriculture Districts to RSF Residential Single Family
District.
SUBMITTED BY:
SUMMARY OF INFORMATION:
SITE CHARACTERISTICS:
Zoning: AG Agriculture and RSF Residential Single Family
Land Use Plan Designation: Residential
Existing Use: Vacant
Proposed Use: Residential Subdivision – Cluster Overlay
The subject properties (1906 Mill Lane and 1400 blk Penley Boulevard) together
consist of an approximately 18.66-acre tract of land which currently sits within the AG
Agriculture and RSF Residential Single Family zoning designations. The properties
are currently vacant, but the applicant is requesting to both rezone the entirety of each
property to RSF Residential Single Family and acquire a Special Exception Permit for
the Cluster Housing Overlay District which reduces the minimum lot requirements for
each individual parcel.
ABoone Real Estate, Inc. has offered the following conditions:
1. The development shall not exceed 70 single-family residential homes.
2. Lots that have driveway access directly to Mill Lane shall include a driveway
turnaround so that residents are not forced to back onto Mill Lane.
Page 389 of 412
3. Minimum lot frontage shall be 51 feet. Lots that front the arc of the cul-de-sac shall
be allowed to reduce frontage to a minimum of 40 feet provided that the lot width at
the front building setback is not less than 51 feet.
According to a litany of sources, including the American Planning Association, the
United States is experiencing a housing crisis. Of course, the severity and nature of
that issue is unique to each individual municipality, but Salem is not immune to
availability and affordability challenges experienced nationwide. One of the most
straightforward methods to addressing the housing shortage issue is simply increasing
the supply of homes, an objective accomplished in landlocked areas by maximizing
infill development opportunities. The concept plan for this project shows approximately
70 parcels on which a variety of detached single family home archetypes could be
situated. The application includes a Turn Lane Analysis, supported by the City of
Salem Engineering Department, which concluded that the proposed development
does not warrant any tapers or turn lanes on Mill Lane.
While Salem’s Comprehensive Planning effort is still ongoing, countless community
engagement conversations have included citizen desires for additional housing
affordability, diversity, and availability. High-quality, infill projects that accommodate
the construction of smaller homes on smaller lots were described as desirable
throughout the process. This project, while not necessarily targeted to directly
increase the supply of “workforce housing,” can expand the variety of options available
to both existing and prospective residents, enhance common open space availability,
and ultimately assist with the facilitation of a healthier housing portfolio for Salem.
The Future Land Use Map (FLUM) identifies this area as Residential which is
consistent with the proposed future utilization of the property.
REQUIREMENTS:
The proposal meets the requirements of Section 106-222.3., site development
regulations for the Cluster Housing Overlay (CO
FISCAL IMPACT:
STAFF RECOMMENDATION:
Staff recommends Council consider approval of the Special Exception Permit contingent
upon Council final approval on second reading of the ordinance to rezone the properties
from RSF/AG Residential Single Family/Agriculture and AG Agriculture Districts to RSF
Residential Single Family District. . Additionally, that the following conditions be placed
on the Special Exception Permit:
1. The development shall not exceed 70 single-family residential homes.
2. Lots that have driveway access directly to Mill Lane shall include a driveway
turnaround so that residents are not forced to back onto Mill Lane.
3. Minimum lot frontage shall be 51 feet. Lots that front the arc of the cul-de-sac shall
Page 390 of 412
be allowed to reduce frontage to a minimum of 40 feet provided that the lot width at the
front building setback is not less than 51 feet.
ATTACHMENTS:
1. Steelton Mill Special Exception Permit Application
2. Item 6E 4-28-25 Steelton Mill Proffer Statement 3.21.25 SIGNED
Page 391 of 412
1
City of Salem
Special Exception or Use Not Provided For Application
Pre-application Meeting (optional)
• Meetings with the Community Development Staff are recommended prior to submittal of a Special
Exception/Use Not Provided For Permit application. Please bring a plat to the meeting with a sketch of
your proposal.
Application Submittal
• The application deadline is the first of the month for inclusion on the following month’s agenda. If the
first falls on a weekend or holiday, the application deadline will be the following business day.
• When submitting an application be sure to include the following: a complete application, plat of the
subject property, legal description that includes metes and bounds, and supplementary information to
support the request (such as conceptual plans and building elevations). Please note incomplete
applications will not be accepted and will be returned to the applicant.
• The application fee is due at time of submittal. The applicant will be notified to submit the required
legal ad fees prior to the meeting. (See Page 4)
• PLEASE NOTE: As per 106-524.1(A) of the City of Salem Zoning Ordinance no application shall be
accepted for a lot or parcel that does not comply with the minimum lot area, width, or frontage
requirements of the zoning district or applicable use and design standards. A variance from the Board
of Zoning Appeals must be obtained prior to the submission of a Special Exception/Use Not Provided
For application.
Application Distribution for City Review
• Complete applications may be routed to City departments for review.
Staff/Applicant Meeting
• The staff may contact the applicant to schedule a meeting to discuss comments provided by reviewing
agencies, to request additional information or plan revisions, and to negotiate proffers.
Planning Commission
• Revised conceptual plans and draft proffers must be submitted prior to the Planning Commission
meeting. Proffers and conceptual plans may be revised in accordance with Staff’s recommendations,
and revisions incorporating the staff’s recommendations must be submitted prior to the Planning
Commission meeting.
• A staff report and recommendation are included in the Planning Commission packet.
• The Planning Commission meets on the 1st Wednesday after the 1st City Council meeting of the month.
• Following a public hearing on the Special Exception/Use Not Provided For Permit case, the Planning
Commission may recommend approval, approval with conditions, denial, or deferral of the application.
City Council
• A staff report containing the recommendation of the Planning Commission and Staff is sent to the City
Council prior to the meeting.
• The City Council typically hears Special Exception/Use Not Provided For Permit cases on the 4th
Monday of every month.
• Following a public hearing on the case, the City Council may vote to approve, deny, defer the
application to another meeting, or remand the application back to the Planning Commission for further
consideration.
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2
ATTACHMENTS - For ALL REQUESTS you must submit the following electronically:
A fully completed signed application.
Acknowledgement of Application Fee Payment Procedure (Page 4)
A plat of the subject property, which accurately reflects the current property boundaries, is
drawn to scale, and shows existing structures. (Typically, available from the City Clerk’s
Office.)
Responses to questions on Page 5
Historic Impact Information (if any)
For applications requiring plans, please submit electronically only. No hard copies will
be accepted.
Check here if the conceptual plan will serve as the preliminary plat.
NOTE: Elevations will be required with new development.
TO THE APPLICANT:
It is the policy of the City of Salem City Council, the City of Salem Planning Commission, and City of
Salem Board of Zoning Appeals to require a property to be posted when a zoning action is being
considered. Such a posting notifies the general public of an impending action and the location being
considered.
It is incumbent on you, the applicant, to ensure the sign is in the proper location and remains there until
an action has taken place. Consequently, the procedure for posting is as follows:
1.The Community Development Staff will post the sign on your property.
2.You should check the location of the sign to make certain it is in the right place on your
property. If it is not, notify the Community Development Office as soon as possible.
3.You should check periodically to ensure the safety of the sign. If it is stolen or otherwise
harmed, notify the Community Development Office as soon as possible.
In submitting this Special Exception/Use Not Provided For Permit application, you hereby grant permission
to the agents and employees of the City of Salem to enter the referenced property for the purposes of
processing and reviewing the above application.
Should you have any questions regarding this policy, please contact a member of Community Development.
Page 393 of 412
Page 394 of 412
Page 395 of 412
Page 396 of 412
5
PLEASE RESPOND FOR ALL SPECIAL EXCEPTION/USE NOT PROVIDED FOR APPLICATIONS:
1. This Special Exception/Use Not Provided For is being requested in order to?
__________________________________________________________________________________________________________
__________________________________________________________________________________________________________
__________________________________________________________________________________________________________
__________________________________________________________________________________________________________
2. Describe how you plain to develop the property for the proposed use and any associated uses.
__________________________________________________________________________________________________________
__________________________________________________________________________________________________________
__________________________________________________________________________________________________________
__________________________________________________________________________________________________________
__________________________________________________________________________________________________________
__________________________________________________________________________________________________________
__________________________________________________________________________________________________________
3. Describe why the proposed use or exception is desirable and appropriate for the area. What measures will be
taken to assure that the proposed use or exception will not have a negative impact on the surrounding vicinity?
(This could include traffic or environmental impacts.)
_________________________________________________________________________________________________________
__________________________________________________________________________________________________________
__________________________________________________________________________________________________________
__________________________________________________________________________________________________________
__________________________________________________________________________________________________________
__________________________________________________________________________________________________________
4. Is the subject property located within the Floodplain District? YES NO If yes, describe the proposed
measures for meeting the standards of the Floodplain Ordinance.
_________________________________________________________________________________________________________
__________________________________________________________________________________________________________
__________________________________________________________________________________________________________
__________________________________________________________________________________________________________
5. Have you provided a conceptual plan of the proposed development, including general lot configurations and
road locations? Are the proposed lot sizes compatible with existing parcel sizes in the area?
_________________________________________________________________________________________________________
__________________________________________________________________________________________________________
__________________________________________________________________________________________________________
6. Is the subject property listed as a historic structure or located within a historic district? YES NO
If yes, describe the proposed measures for meeting the standards of the Department of Historic Resources.
__________________________________________________________________________________________________________
__________________________________________________________________________________________________________
__________________________________________________________________________________________________________
Page 397 of 412
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LOT 8 LOT 9
LOT 13 LOT 14 LOT 15 LOT 16
LOT 17 LOT 18
LOT 22LOT 23LOT 24LOT 25LOT 26LOT 27
LOT 46
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LOT 48
LOT 49
LOT 50
LOT 51LOT 52LOT 53LOT 54LOT 55LOT 57LOT 58LOT 59 LOT 56
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LOT 29 LOT 28
LOT 12LOT 11LOT 10
LOT 21
LOT 19
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LOT 33
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LEGAL DESCRIPTION OF AREA TO BE REZONED
CONTAINING CITY OF SALEM TAX ID 204-13-1 (TRACT “B” AS SHOWN ON PLAT BOOK 13, PAGE 84)
AND TAX ID 205-2-5 (TRACT “A-2-B” AS SHOWN ON INSTRUMENT NO.220003675)
NOTE: THERE IS A 0°10’11” DIFFERENCE IN THE BASIS OF BEARINGS BETWEEN THE PLATS REFERENCED ABOVE. THE
BEARINGS FROM PLAT BOOK 13 PAGE 84 HAVE BEEN ADJUSTED IN THE DESCRIPTION BELOW
TO MATCH INSTRUMENT NO.220003675.
BEGINNING AT A POINT ON THE EAST LINE OF MILL LANE, BEING APPROXIMATELY 0.19 MILE SOUTH OF
SHOUTHSIDE DRIVE AND BEING THE COMMON CORNER BETWEEN TAX IDs 205-2-5 AND 179-2-1, SAID POINT
BEING THE POINT OF BEGINNING.
THENCE DEPARTING THE EAST LINE OF MILL LANE, ALONG THE LINE OF TAX ID 205-2-5 THE FOLLOWING COURSES
AND DISTANCES: N71°48’54”E 160.24 FEET TO A POINT; THENCE N51°23’23’E 50.38 FEET TO A POINT; THENCE
N35°46’20”E 91.53 FEET TO A POINT; THENCE S74°37’38”E 427.61 FEET TO A POINT; THENCE N59°10’04”E 272.00
FEET TO A POINT, BEING A COMMON CORNER OF TAX ID 205-2-5 AND 204-13-1.
THENCE CONTINUING ALONG THE LINE OF TAX ID 204-13-1 THE FOLLOWING COURSES AND DISTANCES:
S85°19’11”E 211.52 FEET TO A POINT; THENCE S15°58’11”E 487.15 FEET TO A POINT; THENCE S86°08’11”E 127.21
FEET TO A POINT; THENCE S03°51’49”W 170.00 FEET TO A POINT; THENCE N86°08’11”W 20.00 FEET TO A POINT;
THENCE S03°51’49”W 180.00 FEET TO A POINT; THENCE N86°08’11”W 512.81 FEET TO A POINT; BEING A
COMMON CORNER OF TAX ID 204-13-1 AND 205-2-5.
THENCE CONTINUING WITH THE LINE OF TAX ID 205-2-5 THE FOLLOWING COURSES AND DISTANCES:
N84°18’11”W 126.03 FEET TO A POINT; THENCE S05°41’49”W 144.86 FEET TO A POINT ON THE NORTH LINE OF
PENLEY BOULEVARD, THENCE WITH SAID LINE N84°18’11”W 50.00 FEET TO A POINT, THENCE DEPARTING THE
NORTH LINE OF PENLEY BOULEVARD N05°41’49”E 144.86 FEET TO A POINT; THENCE N84°18’11”W 173.81 FEET TO
A POINT; THENCE N04°17’17”E 38.69 FEET TO A POINT; THENCE N84°18’11”W 231.95 FEET TO A POINT ON THE
EAST LINE OF MILL LANE, THENCE WITH SAID LINE ALONG A NON-TANGENT CURVE TO THE LEFT, HAVING A
RADIUS OF 496.13 FEET, A LENGTH OF 133.41 FEET, AND A CHORD BEARING AND DISTANCE OF N14°54’21”W
133.01 FEET TO A POINT; THENCE N21°57’32”W 111.41 FEET TO A POINT; THENCE ALONG A CURVE TO THE LEFT
HAVING A RADIUS OF 2504.13 FEET, A LENGTH OF 188.63 FEET, AND A CHORD BEARING AND DISTANCE OF
N26°41’55”W 188.59 FEET TO A POINT; THENCE ALONG A REVERSE CURVE TO THE RIGHT HAVING A RADIUS OF
8935.17, A LENGTH OF 147.26, AND A CHORD BEARING AND DISTANCE OF N28°47’53”W 147.26 FEET TO A POINT,
BEING THE POINT OF BEGINNING.
HAVING A TOTAL AREA OF 812,584.8 SQUARE FEET OR 18.654 ACRES, MORE OR LESS, SITUATE IN THE CITY OF
SALEM, VIRGINIA, THIS DESCRIPTION BEING COMPILED FROM RECORDS.
Page 399 of 412
Page 400 of 412
Page 401 of 412
Page 402 of 412
Page 403 of 412
Item #: 6.G.
AT A REGULAR MEETING OF THE CITY COUNCIL OF THE CITY OF SALEM,
VIRGINIA HELD AT CITY HALL
MEETING DATE: April 28, 2025
AGENDA ITEM: Olde Salem Days 2025
Resolution requesting the Virginia Department of
Transportation (VDOT) approve City Council’s request for
the temporary closure of Main Street on September 13,
2025, for the Olde Salem Days event.
SUBMITTED BY: Chris Dorsey, City Manager
SUMMARY OF INFORMATION:
The Rotary Club of Salem and City staff have begun planning for the return of the
Olde Salem Days event on September 13, 2025.
This popular event requires the temporary closure of multiple street sections in the
downtown area on this day from 5:30 a.m. to 7:00 p.m. The closure of the Main Street
(US Route 460) section from Chestnut Street/Lewis Avenue to Thompson Memorial
Drive requires approval from VDOT. This resolution will provide a formal request to
VDOT by the City to approve this temporary closure on Main Street.
All other street sections requiring closure during the event can be administratively
approved by the City.
FISCAL IMPACT:
STAFF RECOMMENDATION:
Staff recommends Council approval of this resolution.
ATTACHMENTS:
1.Letter to City for OSD
2.Olde Salem Days 2025 Resolution 1494
Page 404 of 412
DATE: April 9, 2025
FROM: Jeremy Longshore
The Rotary Club of Salem
P.O. Box 5
Salem, Virginia 24153
TO: Christopher Dorsey,
City Manager City of Salem
P.O. Box 869
Salem, Virginia 24153
RE: Olde Salem Days 2025
Street Closure Request
Mr. Dorsey,
The Rotary Club of Salem has already begun our planning for Olde Salem Days 2025. This year
the Second Saturday in September falls on the September 13th, 2025. With this letter we
respectfully request the closure of the following street sections from 5:30AM to 7:00PM.
1) Main Street-from Chestnut Street/Lewis Avenue to Thompson Memorial Drive.
2) Clay Street-from Broad Street to Market Street
3) Calhoun Street-from Broad Street to Colorado Street
4) Academy Street/Union Street-from Clay Street to Calhoun Street
5) Broad Street-from Clay Street to Calhoun Street
6) Red Lane-from College Alley to Clay Street (allowing access to apartments)
7) Market Street-from Clay Street to Burwell Street 8} College Street-from Clay Street to Calhoun Street
·1 have corresponded with John Shaner and Todd Sutphin and we have agreed to the following
day of Schedule:
·s:30AM The above listed streets will be closed to the public. Barricades will be
Placed at the ends of all streets listed above.
5:30AM to 6:30AM Only City vehicles will be allowed on the streets to prepare for the event.
6:30AM to8:30AM The barricades will be open only to vendors' vehicles so that they may
Drop off their wares. All vendor traffic shall enter Main Street at Chestnut
Street and travel eastward. After delivering wares to spaces, vendors
Shall exit the event area at the next available North-South Street. All
Vendor vehicles shall be off the streets by 7:30AM.
Page 405 of 412
8:30am to 4:30PM Olde Salem Days Event
4:30PM to 5:30PM The barricades will again be opened to only vendors' vehicles so that they
May pick up their wares. Again, all traffic on Main Street shall be on way
From West to East. All vendor vehicles and wares shall be off of the
Streets by 5:30PM.
5:30PM to 7:00PM City crews clean the Streets
7:00PM All barricades shall be taken down and all streets re-opened to the public.
A map of the street closures and the Event Traffic Pattern around the perimeter of the event is
Attached. This same map will be sent to all event vendors along with an explanation of street
closure times.
Thank you in advance for your consideration of these street closures and for the City's
Continued support with Olde Salem Days. We are looking forward to another successful event
this year and showcasing the Salem Community to thousands of out-of-town visitors. Please
feel free to contact me at (540)-375-3231 or jeremy@bdfinsurance.com if you have any
questions or concerns with this request.
Respectfully submitted,
Jeremy Longshore
Olde Salem Days Chair
Page 406 of 412
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Page 407 of 412
IN THE COUNCIL OF THE CITY OF SALEM, VIRGINIA, April 28, 2025:
RESOLUTION 1494
WHEREAS, the Salem Rotary Club has planned activities in the downtown
area of Salem to involve citizens on September 13, 2025, from 5:30 a.m. to 7:00
p.m. that will require the closing of Main Street (Route 460) between Chestnut
Street and Lewis Avenue to Thompson Memorial Drive; and
WHEREAS, Council concurs in the request from The Rotary Club of Salem
for the closing of Main Street for this date and time and has developed alternate
routing for traffic around the downtown area; NOW, THEREFORE,
BE IT RESOLVED BY THE COUNCIL OF THE CITY OF SALEM, VIRGINIA,
that Council doth request the Virginia Department of Transportation to concur
and approve Council's request to allow the closing of Main Street (Route 460)
between Chestnut Street and Lewis Avenue to Thompson Memorial Drive on
Saturday, September 13, 2025;
BE IT FURTHER RESOLVED that a certified copy of this Resolution be
forwarded to the Virginia Department of Transportation.
Upon a call for an aye and a nay vote, the same stood as follows:
John Saunders -
H. Hunter Holliday –
Byron Randolph Foley –
Anne Marie Green –
Renee F. Turk –
ATTEST:
__________________________
H. Robert Light
Clerk of Council
City of Salem, Virginia
Page 408 of 412
Item #6.H
Date: 4/28/2025
April 28, 2025
Council of the City of Salem
Salem, Virginia 24153
Dear Council Members:
For your information, I am listing appointments and vacancies on various boards and commissions:
Board or Commission Recommendation
Board of Appeals (USBC Building Code)Recommend reappointing Ray Varney for a full five-year term
ending May 11, 2030.
Vacancies
Board of Zoning Appeals Need one regular member for the remainder of a five-year term
ending March 30, 2028 and one alternate member for the
remainder of five-year term ending November 13, 2028.
Roanoke River Blueway Advisory
Committee
Need one member, two-year term
Sincerely,
Laura Lea Harris
Laura Lea Harris
Deputy Clerk of Council
Page 409 of 412
CITY OF SALEM, VIRGINIA
BOARDS AND COMMISSIONS
April 28, 2025
MEMBER EXPIRATION OF TERM
BLUE RIDGE BEHAVIORAL HEALTHCARE
Term of Office: 3 years (3 terms only)
Denise P. King 12-31-27
Rev. C. Todd Hester 12-31-25
Dr. Forest Jones 12-31-26
AT LARGE MEMBERS:
Patrick Kenney 12-31-25
Helen Ferguson 12-31-26
Bobby Russell 12-31-27
BOARD OF APPEALS (USBC BUILDING CODE)
Term of Office: 5 years
Steve Poff 1-01-26
Robert S. Fry, III 1-01-28
Patrick Snead 1-01-30
Ray Varney 5-11-25
Joseph Driscoll 1-01-28
ALTERNATES:
David Hodges 12-12-26
Chelsea Dyer 8-09-25
David Botts 1-01-29
BOARD OF EQUALIZATION OF REAL ESTATE
ASSESSMENTS
Term of Office: 3 years (appointed by Circuit Court)
Wendel Ingram 11-30-27
Corey Fobare 11-30-27
David A. Prosser 11-30-25
Janie Whitlow 11-30-26
Kathy Fitzgerald 11-30-27
BOARD OF ZONING APPEALS
Term of Office: 5 years (appointed by Circuit Court)
F. Van Gresham 3-20-27
Jeff Zoller 3-30-28
Steve Belanger 6-05-29
Gary Lynn Eanes 3-20-30
Tom Copenhaver 3-20-27
ALTERNATES:
Tony Rippee 10-12-28
Vacant 3-1-28
Vacant 11-13-28
CHIEF LOCAL ELECTED OFFICIALS (CLEO)
CONSORTIUM
No Term Limit
H, Hunter Holliday
Alternate: John Saunders
MEMBER EXPIRATION OF TERM
COMMUNITY POLICY AND MANAGEMENT TEAM
No term limit except for Private Provider
(Names) (Alternates)
Rosie Jordan Tammy Todd
Laura Lea Harris Crystal Williams
Kevin Meeks Joshua Vaught Amy Cole
Jasmin Lawson
Cathy Brown Leigh Frazier Howard Shumate
Heather Gunn Courtenay Alleyne
Deborah Breedlove
Mark Chadwick
Parent Rep-Vacant Vacant
Sue Goad Chrissy Brake
Randy Jennings Bridget Nelson
Vacant Mandy Hall
Sean Slusser Seth Chamberland
Health Dept. - Vacant Vacant
Wendel Cook Jessica Cook Casey Mabery
*Note: Rosie Jordan will serve as Fiscal Agent
For the City of Salem
ECONOMIC DEVELOPMENT AUTHORITY
Term of Office: 4 years (Requires Oath of Office)
William Q. Mongan 3-09-27
Paul C. Kuhnel 3-09-28
J. David Robbins 3-09-28
Cindy Shelor 4-10-29
Jason Fountain 3-09-29
Sean B. Kosmann 12-14-28
Joe Curran . 12-14-28
FAIR HOUSING BOARD
Term of Office: 3 years
Betty Waldron 7-01-25
Melton Johnson 7-01-26
Cole Keister 8-09-27
Pat Dew 3-01-27
Janie Whitlow 4-09-27
Page 410 of 412
MEMBER EXPIRATION OF TERM
FINE ARTS COMMISSION (INACTIVE)
Term of Office: 4 years
Cameron Vest 5-01-15
Julie E. Bailey Hamilton 5-01-15
Brenda B. Bower 7-26-12
Vicki Daulton 10-26-12
Hamp Maxwell 10-26-12
Fred Campbell 5-01-13
Rosemary A. Saul 10-26-13
Rhonda M. Hale 10-12-14
Brandi B. Bailey 10-12-14
STUDENT REPRESENTATIVES
LOCAL OFFICE ON AGING
Term of Office: 3 years
John P. Shaner 3-01-27
Partnership for a Livable Roanoke Valley (INACTIVE)
Term of Office: Unlimited
PERSONNEL BOARD
Term of Office: 2 years
William R. Shepherd 6-09-25
J. Chris Conner 8-12-25
Margaret Humphrey 8-12-25
Garry Lautenschlager 11-23-26
Teresa Sizemore 4-26-27
PLANNING COMMISSION AND
NPDES CITIZENS' COMMITTEE
Term of Office: 4 years
Mark Henrickson 7-31-26
Denise “Dee” King 7-31-26
Nathan Routt 7-26-27
Reid Garst 7-31-26
N. Jackson Beamer 8-28-27
REAL ESTATE TAX RELIEF REVIEW BOARD
Term of Office: 3 years
David G. Brittain 2-14-28
Wendel Ingram 6-11-27
Daniel L. Hart 2-14-27
ROANOKE REGIONAL AIRPORT COMMISSION
Term of Office: 4 years
Dale T. Guidry 7-1-28
ROANOKE RIVER BLUEWAY ADVISORY COMMITTEE
Term of Office: 2 years
Jeff Ceasar 6-30-24
Vacant 6-30-25
MEMBER EXPIRATION OF TERM
ROANOKE VALLEY-ALLEGHANY REGIONAL
COMMISSION
Term of Office: 3 years
H. Hunter Holliday 6-30-27
Dee King 6-30-26
Anne Marie Green 6-30-27
ROANOKE VALLEY BROADBAND AUTHORITY
Term of Office: 4 years
H. Robert Light 12-14-27
Mike McEvoy (Citizen At-large) 12-13-25
ROANOKE VALLEY DETENTION COMMISSION
No Terms
Member Alternate
Rosemarie Jordan Chris Dorsey
ROANOKE VALLEY GREENWAY COMMISSION
Term of Office: 3 years
Dr. Steven L. Powers 11-08-27
Russ Craighead 7-25-25
Vacant 9-26-26
ROANOKE VALLEY RESOURCE AUTHORITY
Term of Office: 4 years
Rob Light 12-31-27
ROANOKE VALLEY TRANSPORTATION PLANNING
ORGANIZATION (TPO) POLICY BOARD
Term of Office: 3 years
Renee F. Turk 6-30-26
H. Hunter Holliday 6-30-26
Alternate: Byron R. Foley 6-30-26
SCHOOL BOARD OF THE CITY OF SALEM
Term of Office: 3 years
Teresa Sizemore-Hernandez 12-31-27
Andy Raines 12-31-25
Stacey Danstrom 12-31-25
Macel Janoschka 12-31-26
Chris King 12-31-27
SOCIAL SERVICES ADVISORY BOARD
Term of Office: 4 years, 2 term limit
Heath Rickmond 12-01-26
TOTAL ACTION FOR PROGRESS
Term of Office: 2 years
Byron Randolph Foley 11-13-25
Page 411 of 412
MEMBER EXPIRATION OF TERM
TRANSPORTATION TECHNICAL COMMITTEE (TTC)
Term of office: 3 years
Crystal Williams 6-30-26
Josh Pratt 6-30-26
Alternate: Vacant 6-30-26
Alternate: Max Dillon 6-30-26
VIRGINIA ALCOHOL SAFETY ACTION PROGRAM
BOARD (VASAP)
Term of office: 3 years
Chris Shelor 1-27-28
VIRGINIA WESTERN COMMUNITY COLLEGE LOCAL
ADVISORY
Term of Office: 4 years (2 terms only)
Dr. Forest I. Jones, Jr. 6-30-26
VIRGINIA’S BLUE RIDGE BOARD
Term of Office: No term limit
Chris Dorsey
John Shaner
WESTERN VIRGINIA EMERGENCY MEDICAL
SERVICES COUNCIL
Term of office: 3 years
Deputy Chief Matt Rickman 12-31-25
WESTERN VIRGINIA REGIONAL INDUSTRIAL
FACILITY AUTHORITY
Term of Office: 4 years (Requires Oath of Office)
Tommy Miller 2-3-26
Chris Dorsey 2-3-28
Crystal Williams (Alternate) 2-3-26
H. Robert Light (Alternate) 2-3-28
WESTERN VIRGINIA REGIONAL JAIL AUTHORITY
Appointee Term of Office: 1 year – Expires 12-31-25
Alternates serve until another alternate is appointed
(Requires Oath of Office)
Governing Body Appointee (by Council): Byron R. Foley
Governing Body Alternate (by Council): H. Hunter Holliday
Local Official Appointee (by Council): Rosemarie Jordan
Local Official Alternate (by Council): Chris Dorsey
Sheriff (Automatic): Chris Shelor
Sheriff Alternate (Appointed by Sheriff): Chief Deputy-
Major Steve Garber
Page 412 of 412